Preshyteria n& Wy, 

## CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) 

For the Year Ended 31 December 2025 

||Note|Unrestricted|Restricted|Endowment|Total|Total|
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|2025|2024|
|||£|£|£|£|£|
|Receipts|||||||
|Donations and Legacies|2|80,298|14,488||94,786|78,277|
|Charitable Activities|3||2,659||2,659|5,120|
|OtherTrading Activities|4|480|||480|556|
|Investment Income|5|2,563|5,357||7,920|6,895|
|Other|6|833|2,078||2,911|1,674|
|||84,174|24,582||108,756|92,522|
|Sale of Investments|||||||
|Sale of Fixed Assets|||||||
|Loans Received|||||||
|Total Receipts||84,174|24,582||108,756|92,522|
|Payments|||||||
|Raising Funds|7|850|498||1,348|1,010|
|Charitable Activities|8|68,476|23,738||92,214|107,401|
|Earmarked Interest|||4,724||4,724|3,605|
|||69,326|28,960||98,286|112,016|
|Purchase of Investments|||||||
|Purchase of Fixed Assets|||||||
|Loan Repayments|||||||
|Total Payments||69,326|28,960||98,286|112,016|
|Net Receipts /(Payments)||14,848|(4,378)||10,470|(19,494)|
|Transfers Between Funds||(515)|515||||
|Net Movement in Funds||14,333|(3,863)||10,470|(19,494)|
|Funds Brought Forward||29,374|20,172||49,546|69,040|
|FundsCarriedForward|11|43,707|16,309||60,016|49,546|



12 

MeUD Presbyterian 

## CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES 

As at 31 December 2025 

|As at 31 December 2025|||||||
|---|---|---|---|---|---|---|
||Note|Unrestricted|Restricted|Endowment|Total|Total|
|||Funds|Funds|Funds|Funds|Funds|
||||||2025|2024|
|||£|£|£|£|£|
|Funds Reconciliation|||||||
|Bank& Cash at Start ofYear||29,374|20,172||49,546|69,040|
|Net Movement in Funds||14,333|(3863)||10,470|(19,494)|
|Bank and Cash at End ofYear||43,707|16,309||60,016|49,546|
|Bank & Cash Balances|||||||
|Current Accounts|||||59,734|49,165|
|Deposit Accounts|||||||
|Cash in Hand|||||282|381|
||||||60,016|49,546|
|Other Assets|||||||
|Fixed Assets|9||||||
|Investments|10||||162,700|162,700|
|Gift Aid Receivable on Donations|||||8,974|9,863|
||||||171,674|172,563|



## Liabilities 

Loans 

Approved by the Kirk Session at a meeting on 3 May 2026 and signed on its behalf by SMfesvere U Rev John Hanna Mr Trevor Galbraith Vacancy Convenor ~___Clerlcof Session 3 May 2026 3 May 2026 

13 

t 

Presbyterian 

CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 

31 December 2025 

## 1, ACCOUNTING POLICIES 

## BASIS OF FINANCIAL STATEMENTS 

As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports) Regulations (Northern treland) 2015 to prepare its accounts on a receipts and payments basis. 

## FUND ACCOUNTING 

Endowment funds are funds, the capita! of which must be retained either permanently or at the congregation’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. 

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. 

Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated funds are general funds set aside by the congregation for use in the future. 

## 2. DONATIONS AND LEGACIES 

||Unrestricted|Restricted|Endowment|Total|Total|
|---|---|---|---|---|---|
||Funds|Funds|Funds|2025|2024|
||£|£|£|£|£|
|Recorded Giving|47,209|9,252||56,461|62,140|
|Loose Collections|799|2,443||3,242|3,442|
|Donations & Gifts|2,200|413||2,613|1,288|
|In Memoriam|1,350|600||1,950|650|
|In Lieu of Flowers||200||200|1,670|
|Gift Aid|8,283|1,580||9,863|9,087|
|Legacies & Bequest|20,457|||20,457||
||80,298|14,488||94,786|78,277|
||||||14|



Presbytetety,n 

CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 

31 December 2025 

## 3. CHARITABLE ACTIVITIES 

|||Unrestricted|Restricted|Endowment|Total|Total|
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|2025|2024|
|||£|£|£|£|£|
|Income from Charitable Activities|||||||
|Fundraising Events|||1,659||1,659|3,329|
|Grants|||1,000||1,000|1,791|
||||2,659||2,659|5,120|
|4.|OTHER TRADING ACTIVITIES||||||
|||Unrestricted|Restricted|Endowment|Total|Total|
|||Funds|Funds|Funds|2025|2024|
|||£|£|£|£|£|
|Letting of Premises||480|||480|556|
|||480|||480|556|



## 5. INVESTMENT INCOME 

||Unrestricted|Restricted|Endowment|Total|Total|
|---|---|---|---|---|---|
||Funds|Funds|Funds|2025|2024|
||£|£|£|£|£|
|Investment Interest|1,863|5,352||7,215|6,392|
|Bank Interest|700|5||705|503|
||2,563|5,357||7,920|6,895|



15 

(/ 

Presbyterian 

## CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 

31 December 2025 

|6.<br>OTHER INCOME||||||
|---|---|---|---|---|---|
||Unrestricted|Restricted|Endowment|Total|Total|
||Funds|Funds|Funds|2025|2024|
||£|£|£|£|£|
|Periodicals & Calendars|240|||240|240|
|Share of Pulpit Supply Fees|310|||310|545|
|Share of Manse Expenses|283|||283|273|
|Refund Pulpit Supply Fees|||||556|
|Sale of Piano|||||60|
|Insurance Compensation||2,078||2,078||
||833|2,078||2,911|1,674|
|7.<br>RAISING FUNDS||||||
||Unrestricted|Restricted|Endowment|Total|Total|
||Funds|Funds|Funds|2025|2024|
||£|£|£|£|£|
|FWO Envelopes|850|||850|796|
|Fundraising Events||498||498|214|
||850|498||1,348|1,010|
|8.<br>CHARITABLE ACTIVITIES||||||
||Unrestricted|Restricted|Endowment|Total|Total|
||Funds|Funds|Funds|2025|2024|
||£|£|£|£|£|
|General Assembly Assessments|7,079|||7,079|11,891|
|Presbytery Fees|687|||687|626|
|Ministry & Support StaffCosts|40,376|||40,376|59,666|
|Congregational Running Expenses|20,334|13,748||34,082|22,435|
|Donations to Missions & Charities||9,990||9,990|12,563|
|Grants Returned|||||220|
||68,476|23,738||92,214|107,401|
||||||16|



a Presbyterian 

CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 

31 December 2025 

## 9. FIXED ASSETS 

The congregation owns the church premises situated at Carlisle Road Londonderry and a manse at Limavady Road Londonderry for the minister and the associated fixtures, fittings and equipment. These have an insurance value of £6,903,460. 

## 10. INVESTMENTS 

The congregation has the following investments. Amounts are shown at market valuation. 

||2025|2024|
|---|---|---|
||£|£|
|Permanent Endowments|||
|Bank Deposit Accounts Fixed Term Accounts|162,700|162,700|
||162,700|162,700|



17 

wily, 

Presbytefianwily, 

## CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2025 

## 11. FUND BALANCES 

|Fund|Balance|Receipts|Payment|Surplus/|Transfer|Balance|
|---|---|---|---|---|---|---|
||at start|||(Deficit)||atend|
||£|£|£|£|£|£|
|Unrestricted Funds|||||||
|General|29,374|84,174|69,326|14,848|(515)|43,707|
||29,374|84,174|69,326|14,848|(515)|43,707|
|Restricted Funds|||||||
|Repair& Maintenance|12,283|3,220|6,946|(3,726)|400|8,957|
|Mission & Charities|764|8,955|9,271|(316)|500|948|
|Investment Interest||4,724|4,724||||
|Presbyterian Women|1,267|2,144|1,801|343||1,610|
|Sabbath School|429|234|290|(56)||373|
|Choir|528|192|546|(354)||174|
|Girls’ Brigade|3,899|2,282|2,082|200|(1000)|3,099|
|Mid Week Bible Study|677|318|129|189||866|
|Craft& ChatterGroup|325|483|126|357|(400)|282|
|Retiring Minister||2,030|3,045|(1015)|1015||
||20,172|24,582|28,960|(4,378)|515|16,309|
|Total|49,546|108,756|98,286|10,470||60,016|



18