# **GORTNESSY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** **Financial Statements For the year ended 31 December 2025** **Registered Charity in Northern Ireland (NIC 105673)** ## **GORTNESSY PRESBYTERIAN CHURCH 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**
**Funds**
**Funds**
**£**
**£**
**Receipts**
Donations and legacies
**2**
21,706
4,272
Charitable activities
**3**
0
275
Other trading activities
**4**
200
0
Investment Income
**5**
5,905
4,869
Other
**6**
586
3428
**Total Receipts**
**28,397**
**12,844**
**Payments**
Raising funds
**7**
332
0
Charitable activities
**8**
24,709
10,802
**Total Payments**
**25,041**
**10,802**
Net receipts / (payments)
**3,356**
**2,042**
Transfers between funds
**0**
**0**
**Net movement in funds**
**3,356**
**2,042**
**Funds brought forward**
**27,420**
**14,802**
**Funds carried forward**
**12**
**30,776**
**16,844**|**Total**
**Total**
**2025**
**2024**
**£**
**£**
**25,978**
**26,662**
**275**
**275**
**200**
**200**
**10,774**
**11,333**
**4,014**
**559**
**41,241**
**39,029**
**332**
**348**
**35,511**
**38,885**
**35,843**
**39,233**
**5,398**
**-204**
**0**
**0**
**5,398**
**-204**
**42,222**
**42,426**
**47,620**
**42,222**| |---|---| ## **GORTNESSY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025** |**Note**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Funds Reconciliation**
Bank and Cash at start of year
27,421
14,801
Net movement in funds
3,356
2,042
**Bank and Cash at end of year**
**12**
**30,777**
**16,843**
**Bank & Cash Balances**
Bank Current Accounts
Cash in Hand
Financial Investments
**11**
**Total Funds per Statistical Return**
**Subtotal**
**Other Assets**
Fixed Assets
**10**
Property
**11**
Gift Aid receivable on donations
**Liabilities**
Accruals and Sundry Creditors
**Total Assets**|**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**42,222**
**42,426**
**5,398**
**-204**
**47,620**
**42,222**
**47,403**
**42,016**
**217**
**206**
**47,620**
**42,222**
**498,352**
**460,167**
**545,972**
**502,389**
**1,704,208**
**1,704,208**
**275,000**
**275,000**
**4,500**
**4,000**
**2,529,680**
**2,485,597**
**-810**
**-750**
**2,528,870**
**2,484,847**| |---|---| Approved by the Kirk Session on 11/03/2026 and signed on its behalf by **Ross Hyndman Richard Manning Clerk Of Session Treasurer 11/03/2026 11/03/2026** ## **GORTNESSY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS for the year ended 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. ## **GORTNESSY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued)** **for the year ended 31 December 2025** |**2. DONATIONS AND LEGACIES**
**Un**
Recorded giving
Loose collections
Donations and gifts
Gift Aid
**3. CHARITABLE ACTIVITIES**
**Un**
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
**4. OTHER TRADING ACTIVITIES**
**Un**
Letting of premises
Trading income
**5. INVESTMENT INCOME**
**Un**
Deposit interest
General Investment Fund
Rents from property
**6. OTHER INCOME**
**Un**
Other income inc Insurance Proceeds
**7. RAISING FUNDS**
**Un**
FWO envelopes
Fundraising events
**8.CHARITABLE ACTIVITIES**
**Un**
General Assembly Assessments (inc Stipend)
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
**9. OTHER EXPENDITURE**
**Un**|**re**
**F**
17

4
**21**|**stricted**
**Restricted**
**Total**
**Total**
**unds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
,015
3,171
**20,186**
**20,574**
39
0
**39**
**85**
345
675
**1,020**
**1,599**
,307
426
**4,733**
**4,404**
**,706**
**4,272**
**25,978**
**26,662**
**stricted**
**Restricted**
**Total**
**Total**
**unds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
0
0
**0**
**0**
0
0
**0**
**0**
0
0
**0**
**0**
0
275
**275**
**275**
0
0
**0**
**0**
**0**
**275**
**275**
**275**
**stricted**
**Restricted**
**Total**
**Total**
**unds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
200
0
**200**
**200**
0
0
**0**
**0**
**200**
**0**
**200**
**200**
**stricted**
**Restricted**
**Total**
**Total**
**unds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
108
0
**108**
**132**
141
0
**141**
**131**
,656
4,869
**10,525**
**11,070**
**,905**
**4,869**
**10,774**
**11,333**
**stricted**
**Restricted**
**Total**
**Total**
**unds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
586
3428
**4,014**
**559**
**586**
**3428**
**4014**
**559**
**stricted**
**Restricted**
**Total**
**Total**
**unds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
332
0
**332**
**348**
0
0
**0**
**0**
**332**
**0**
**332**
**348**
**stricted**
**Restricted**
**Total**
**Total**
**unds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
748
0
**748**
**1190**
259
0
**259**
**245**
,591
0
**5,591**
**6424**
,508
10,802
**25,310**
**27336**
,603
0
**3,603**
**3690**
**4709**
**10802**
**35511**
**38885**
**stricted**
**Restricted**
**Total**
**Total**
**unds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
0
0
**0**
**0**| |---|---|---| ||**re**
**F**
**re**
**F**


**re**
**F**


5
**5**|| ||**re**
**F**


**re**
**F**


**re**
**F**


5
14
3
**2**|| ||**re**
**F**|| ## **10. FIXED ASSETS** The congregation owns the Church Premises,Hall,Session House,Sexton House and Monument situated at 84 Kilnappy Road, Drumahoe, and the associated fixtures, fittings, plant and machinery. These have an insurance value of £1,704,208 at 31/10/25. |**11. INVESTMENTS**
The congregation has the following investments. Amounts are shown at market valuation.
Combined Investments (Davy)
General Investment Fund - Minister
per PCI
General Investment Fund - Sunday School
per PCI
Total Financial Investments
Farmland - 28.5 acres
Per Valuation
30/01/2025|**Total**
**Total**
**2025**
**2024**
**£**
**£**
**493,303**
**454,891**
**1,376**
**1,438**
**3,673**
**3,838**
**5,049**
**5,276**
**498,352**
**460,167**
**275,000**
**275,000**| |---|---| ## **GORTNESSY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) for the year ended 31 December 2025** ## **12. FUND BALANCES** |**Fund**
**Unrestricted Funds**
General Fund
**Restricted Funds**
B & R Funds
Bowling Club
Total Restricted
**Endowment Funds**
Total|**Balance**
**Receipts**
**at start**
**£**
**£**
**27,421**
28,397
**14,595**
12,569
**206**
275
**14,801**
**12,844**
0
0
**42,222**
**41,241**|**Payment**
**Surplus / Transfer**
**Balance**
**(Deficit)**
**at end**
**£**
**£**
**£**
**£**
-25,041
3,356
0
**30,777**
-10,538
2,031
0
**16,626**
-264
11
**217**
**-10,802**
**2,042**
**0**
**16,843**
0
0
0
**-35,843**
**5,398**
**0**
**47,620**| |---|---|---|