## **ENNISKILLEN 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|91723|71159|-|162882|163481|
|Charitable activities|3|4201|2421|-|6622|3647|
|Other trading activities|4|1223|-|54952|56175|63577|
|Investment Income|5|3459|1133|610|5202|2114|
|Other|6|-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|||100606|74713|55562|230881|232819|
|Sale of Investments||-|-|-|-|-|
|Sale of fixed assets||-|-|-|-|-|
|Loans Received||-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|**Total Receipts**||100606|74713|55562|230881|232819|
|||----------|----------|----------|----------|----------|
|**Payments**|||||||
|Raising funds|7|-|-|-|-|580|
|Charitable activities|8|121787|59303|21462|202552|203546|
|Investment costs||390|169|141|700|745|
|Other|9|-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|||122177|59472|21603|203252|204871|
|Purchase of Investments||-|-|-|-|-|
|Purchase of fixed assets||-|6148|-|6148|13930|
|Loan Repayments||-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|**Total Payments**||122177|65620|21603|209400|218801|
|||----------|----------|----------|----------|----------|
|Net receipts / (payments)||-21571|9093|33959|21481|14018|
|Transfers between funds||27,615|30|-27645|-|-|
|||----------|----------|----------|----------|----------|
|Net movement in funds||6044|9123|6314|21481|14018|
|Funds brought forward||114257|71396|27022|212675|198657|
|||---------|-----------|-------|----------|----------|
|Funds carried forward|14|120301|80519|33336|234156|212675|
|||--------|--------|-------|---------|----------|
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## **ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES**
## **As at 31 December 2025**
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**|
|||||**2025**|**2024**|
||£|£|£|£|£|
|**Bank and Cash Reconciliation**||||||
|Bank and Cash at start of year|117801|67852|27022|212675|198657|
|Net movement in funds|2500|12667|6314|21481|14018|
||----------|----------|----------|----------|----------|
|Bank and Cash at end of year|120301|80519|33336|234156|212675|
||======-|=======|=======|=======|=======|
|**Bank & Cash Balances**||||||
|Bank Deposit Accounts||||104300|150000|
|Bank Current Accounts||||129553|62326|
|Cash in Hand||||303|349|
|||||----------|----------|
|||||234156|212675|
|||||=======|=======|
|**Other Assets**||||||
|Fixed Assets – Note 10||||-|-|
|- Church Premises||||-|-|
|- Fixtures, Fittings &Equipment||||-|-|
|- Vehicles||||-|-|
|Investments – Note 11||||-|-|
|Gift Aid receivable on donations||||-|16268|
|||||----------|----------|
|||||-|16268|
|||||=======|=======|
|**Liabilities**||||||
|Amount owed to mission societies||||3000|-|
|||||----------|----------|
|||||3000|-|
|||||=======|=======|
|**Total Assets**||||231156|228943|
|||||=======|=======|
Approved by the Kirk Session at a meeting on 21 May 2026 and signed on its behalf by
|**_Steve Kennedy_**|**_Kate Doherty_**|
|---|---|
|........................................................|........................................................|
|Rev. Steve Kennedy|Kate Doherty|
|21 May 2026
|21 May 2026|
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## **ENNISKILLEN 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 Ireland) 2015 to prepare its accounts on a receipts and payments basis.
## **FUND ACCOUNTING**
Endowment funds are funds, the capital 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:||||||
|Loose collections|3418|202|-|3620|6670|
|Donations and gifts|69282|57390|-|126672|128700|
|Gift Aid|16023|13567|-|29590|7911|
|Legacies and bequest|-|-|-|-|20000|
|Donations from organisations|3000|-|-|3000|200|
||----------|----------|----------|----------|----------|
||91723|71159|-|162882|163481|
||----------|----------|----------|----------|----------|
14
## **ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)**
## **31 December 2025**
## **3. CHARITABLE ACTIVITIES**
|**.**
**CHARITABLE ACTIVITIES**||||||
|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Income from charitable activities||||||
|Fees from weddings and funerals|-|-|-|-|100|
|Fundraising events|604|2421|-|3025|2401|
|Membership fees|-|-|-|-|110|
|Grants|3157|-|-|3157|500|
|Periodicals|440|-|-|440|536|
||----------|----------|----------|----------|----------|
||4201|2421|-|6622|3647|
||----------|----------|----------|----------|----------|
|**4. OTHER TRADING ACTIVITIES**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Letting of premises|1223|-|-|1223|6002|
|Trading income|-|-|54952|54952|57575|
||----------|----------|----------|----------|----------|
||1223|-|54952|56175|63577|
||----------|----------|----------|----------|----------|
|**5. INVESTMENT INCOME**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Bank interest|3459|1133|610|5202|2114|
|General Investment Fund|-|-|-|-|-|
|Dividends|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||3459|1133|610|5202|2114|
||----------|----------|----------|----------|----------|
15
## **ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2025**
## **6. OTHER INCOME**
|**6.**
**OTHER INCOME**||||||
|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Insurance claims|-|-|-|-|-|
|Other income|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|-|-|-|-|
||----------|----------|----------|----------|----------|
|**7.**
**RAISING FUNDS**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|FWO envelopes|-|-|-|-|368|
|Fundraising events|-|-|-|-|212|
||----------|----------|----------|----------|----------|
||-|-|-|-|580|
||----------|----------|----------|----------|----------|
|**8.**
**CHARITABLE ACTIVITIES**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|General Assembly Assessments|14614|-|-|14614|19578|
|Presbytery fees|755|-|-|755|671|
|Ministry and support staff costs|58267|-|-|58267|34255|
|Congregational running expenses|45141|14719|5462|65322|79017|
|Donations to Missions and|3010|39708|16000|58718|65033|
|charities||||||
|Christians Against Poverty|-|4876|-|4876|4992|
||----------|----------|----------|----------|----------|
||121787|59303|21462|202552|203546|
||----------|----------|----------|----------|----------|
16
## **ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)**
## **31 December 2025**
## **9. OTHER EXPENDITURE**
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Outings /trips|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|-|-|-|-|
||----------|----------|----------|----------|----------|
## **10. FIXED ASSETS**
The Church and Church halls situated at 16 East Bridge Street Enniskillen and the associated fixtures, fittings, plant and machinery have an insurance value of £4,215,263. The manse at 3 Aldervale Enniskillen had an insurance value of £573,334. There is an endowment property at 13 – 15 East Bridge Street Enniskillen from which the Church Mouse Shop operates. It has an insurance value of £1,155,786 to include contents. The owner of all these properties de jure, acting as holding trustees, is the Presbyterian Church in Ireland Holding Trustee Company; the owner de facto is the congregation.
## **11. INVESTMENTS**
The congregation held no investments at 31 December 2025 (£Nil: 31 December 2024).
## **12. TRANSACTIONS WITH TRUSTEES**
There were no transactions with trustees or their relatives during the year ended 31 December 2025.
No trustees were remunerated for their role as trustee during the year ended 31 December 2025.
The Congregation paid an expense of £1403 relating to rates on the manse which is occupied by the minister, a trustee.
## **13. GOVERNANCE COSTS**
Governance costs of £3916 were incurred during the year ended 31 December 2025 which relate to fees paid to the Independent Examiner of the Church’s accounts and for legal advice regarding property.
17
## **ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2025**
## **14. FUND BALANCES**
|**Fund**|**Balance at**|**Receipts**|**Payments**|**Transfers**|**Balance**|
|---|---|---|---|---|---|
||**start**||||**at end**|
||£|£|£|£|£|
|**Unrestricted Funds**||||||
|General|114257|100606|122177|27615|120301|
||----------|----------|----------|----------|----------|
||114257|100606|122177|27615|120301|
||----------|----------|----------|----------|----------|
|**Restricted Funds**||||||
|Youth/T4U|5277|2600|292|-|7585|
|Fabric No. 3|42675|14665|20407|-|36933|
|Missionary No.4|14816|42150|29923|-4736|22307|
|United Appeal|2077|7753|7287|-|2543|
|Manse|1114|15|-|-|1129|
|C.A.P.|4742|7372|7451|4736|9399|
|Gamble Bequest|15|-|30|30|15|
|PW|345|1|30|-|316|
|Tea4U|24|15|-|-|39|
|Bowling club|311|142|200|-|253|
||----------|----------|----------|----------|----------|
||71396|74713|65620|30|80519|
||----------|----------|----------|----------|----------|
|**Endowment Funds**||||||
|Shop|27022|55562|21603|-27645|33336|
||----------|----------|----------|----------|----------|
||27022|55562|21603|-|33336|
||----------|----------|----------|----------|----------|
|Total|212675|230881|209400|-|234156|
||----------|----------|----------|----------|----------|
18