STRABANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2024
2023
Receipts
Donations and legacies
40529
12895
53424
65020
Charitable attivities
4908
15510
20418
18316
Other trading activities
Investment Income
5185
1507
6238
5714
Other
50622
29912
8Crf)80
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
Payments
Raising fund5
Charitable activities
Investment costs
Other
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments

Net receipts / Ipayments)
14023
5254
Transfers between funds
Net movernent in funds
14023
5254
Funds brought forward
62768
65592
Funds carried forward
12
62768
65592

STRABANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABIUTIES
As at 31 December 2024
Unrestrlcted
Funds
Restricted
Funds
Endowment Total Funds Total Funds
Funds
2024
2023
Funds Reconclllatlon
Bank and Cash at start of year
48475
60338
114067
105709
Net movement in funds
14023
5254
19277
8738
Bank and Cash at end of year
62768
65592
128360
128360
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
62768
65592
Cash in Hand
Other Assets
Fixed Assets- Note 10
Church Premises
Fixtures, Fittings & Equipment
I,LX)QX)tM).O
Vehicles
Liabilities
Loans

Other
Approved by the Kirk Session at a meetin8 on 9th June 2025 and signed on its behalf by
Robin Sproule
William Wat
on
Congregatiional Secretary
Clerk
STRABANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,(￿0 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 basi5.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be reL3ined 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 wa5 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 Ib} 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.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Total
2024
2023

Recorded giving:
39249
39249
37842
Loose collections
1,281
1281
1420
Donations and gifts
5484
10692
Gift Aid
5784
5784
7006
Legacies and bequest
2500
2500
2080
54298
59,040

STRABANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE AcfiviTIES
Unrestrirted
Funds
Restrirted
Funds
Endowment Total 2024 Total 2023
Funds
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
4. OTHER TRADING ACTIVITIES
Unrestrirted
Funds
Restricted
Funds
Endowment Total 2024 Total 2023
Funds
Letting of premises
Trading income
INVESTMENT INCOME
Unrestricted
Funds
Restrlcted
Funds
Endowment Total 2024
Funds
Total
2023
Deposit interest
General Investment Fund
6692
6692
5020

Rents investment properties
Other investment income

STRABANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Total
2024
2023
Insurance claims
Other income
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment Total 2024 Total 2023
Funds
FWO envelope5
39249
39249
37842
Fundraising events
39249
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment Totsl 2024
Funds
Total
2023
General Assembly Assessments
4166
4166
4519
Presbytery fees
586
586
649
Ministry and support staff costs
10,220
10220
10035
Congregational running expenses
24767
24767
23556
Donations to Missions and charities
5925
5925
6423

Governance costs

STRABANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment Total 2024
Funds
Total
2023
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at laddress of property} and the associated fixtures, fittings,
plant and machinery. These have an insurance value of £4,000000.00 at last renewal date.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
Property
4,IX)CX)CKI.(M) 4,000000.00
Other investments
210028.00
243002.00
4,210028.00 4,243002.00

STRABANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2024
12. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus / Transfer
(Deficit)
Balance at
end
Unrestrirted Funds
General
48745
61741
47718
14023
62768
48745
61741
47718
14023
62768
Restrlcted Funds
Building
48079
11041
5984
5057
53136
pw
344
344
Sunday School
1487
63
63
1550
Catering
5457
800
621
179
5636
Youth
1,156
30
{30)
1126
Bowling
3636
152
167
(15)
3621
Youth 2
179
179
Endowment Funds

Statement of assets and Liabilities- Year Ended 31" December 2024
Unrestrirted
Funds
Restrirted
Funds
Endowment
Funds
Total
2024
Total
2023
Funds Reconcillation
Cash at bank &
in hand 31112/23
48745
60334
128360
105709
Surplusldeficit
This year end
14023
5254
19277
3370
Cash at bank& in
Hand 3111212024
62768
65592
128360
105,441
Bank & Cash Balances
Bank deposit balances
Bank current account
31112124
Cash in hand
62768
65592
128360
105709
Liabilities
Unrestricted fund
Approved by the trustees on 9 JUNE 2025 and signed on their behalf by
Mr Robin Sproule
Congregational Secretary
William Watson
Clerk