an
BALLYGONEY CONGREGATION OF THE pREsB￿ER1AN 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 broUghtfO￿ard
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