an BALLYGONEY CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account} for the year ended 31 December 2025 Note Unrestrlrted Funds Re5trirted Funds Endowment Funds Total 2025 Total 2024 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 16866 772 17638 500 16201 250 1263 47 1263 2242 1461 2389 2195 Total Receipts 18176 3467 21643 20301 Payments Raising funds Charitable activitles Investment costs Other 160 15591 160 18027 149 20877 2436 Totsl Payments 15751 2436 18187 21026 Net receipts / Ipayment51 Transfers between funds 2425 432 1031 14321 3456 17251 Net movement in funds Fund5 broUghtfOard 2857 57434 599 9838 3456 70625 17251 71350 3353 Funds carried forward 12 60291 10437 3353 74081 70625 io
an BALLYGONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Unrestrirted Fund5 Restrlcted Funds Endowment Total Funds Totsl Funds Funds 2025 2024 Funds Reconclllatlon Bank and Cash at start of year Net movement in fund5 57434 2857 9838 599 3353 71350 3456 71350 17251 Bank and Cash at end of year 60291 10437 3353 74081 70625 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 42705 17586 5985 4452 3353 52043 22038 52119 18506 74081 70625 Other Assets Fixed Assets- Note 10 Church Premises Fixtures. Fittings & Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations Debtors Llabllltles Loans Other 74081 70625 li
an BALLYGONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 Accouf+JTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation Is less than £250,000 the congregation have eletted 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 whlch must be retained either permanently or at the congregation's di5cretion,' 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 lal income from endowments whlch is to be expended onlyon 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 bas15. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated fund5 are general funds set aside by the congre8ation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restrirted Funds Endowment Fund5 Total 2025 Totsl 2024 Recorded giving: Loose collections Donations and gifts Gift Ald Legacies and bequest 12413 659 1334 2460 700 72 13113 731 1334 2460 12586 292 1079 2244 16866 772 17638 16201 12
411 an BALLYGONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 CHARITABLE ACTIVITIES Unrestrirted Funds Restrirted Funds Endowment Funds Total 2025 Total 20Z4 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grant5 5CQ 500 500 4. OTHER TRADING AcfiviTIES Unrestrlrted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Letting of premises Trading income INVESTMENT INCOME Unrestrlcted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Deposlt Interest General Investment Fund Rents investment properties Other investment Income 1263 1263 1461 1263 1263 1461 13
an BALLYGONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convdl 31 December 2025 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Other income 47 2195 2242 2389 47 2195 2242 2389 RAISING FUNDS Unrestrlcted Fund5 Restrlcted Funds Endowment Fund5 Totsl 2025 Total 2024 FWO envelopes 160 160 149 160 160 149 CHARITABLE AcfiviTIES Unrestrlcted Funds Restrlcted Fund5 Endowmetr)I Funds Totsl 2025 Totsl 2024 General Assembly Assessments Presbytery fee5 Mlnlstry and support staff costs Congregational wnning expenses Donation5 to Missions and charities Governance costs 73 108 12037 2337 466 570 73 108 12037 3170 2069 570 298 105 12050 5517 2607 300 833 1603 15591 2436 18027 20877 14
an BALIYGONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total Z024 Total 2023 Investment propertie5 expenses 10. FIXED ASSETS The congregatlon owns the Church premises situated at 14 Ballygoney Road East, Moneymore BT45 7XZ and 21 Littlebridge Road Moneymore BT45 7XX the associated fixtures, fittings, plant and machinery. These have an insurance value of £668,137. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2025 2024 General Investment Fund Property Other Investments 15
an BALLYGONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2025 12. FUND BALANCE5 Fund Balance at start Receipts Payment Surplus / (Deflcltl Transfer Balance at end Unrestrlrted Funds General Fund Business Reserve Progressive Building Society 14653 22781 20000 17918 258 15751 2167 258 766 13341 17586 22705 20000 57434 18176 15751 2425 432 60291 Restricted Funds Building and Repair Progressive Building So¢lety Shared Pulpit Supplies Appeals and Collertions 3853 5985 1272 833 439 160 4452 5985 2195 2195 116031 121951 1603 1603 9838 3467 2436 1031 14321 10437 Endowment Fund5 Progressive Building Society Harkness Senator Duff Henderson 3000 250 65 38 31XIO 250 65 38 3353 3353 Total 70625 21643 18187 3456 74081 16