**LISBURN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND** ## **Charity No.106250** **----- Start of picture text -----**
Receipts and Payment Account For the period from 1st January 2024 to 31st December 2024
Unrestricted Restricted Endowment
Note Total funds Last year
funds funds funds
Receipts
Donations & Legacies 2 99,659 26,707 - 126,366 133,588
Interest 90 28 17 135 222
Other Income 5 - 7,029 - 7,029 9,276
99,749 33,764 17 133,530 143,086
Sale of Investments - - - - -
Sale of fixed assets - - - - -
- - - - -
Total receipts 99,749 33,764 17 133,530 143,086
Payments
Charitable Activities 6 90,925 29,031 119,956 139,892
Sub total 90,925 29,031 - 119,956 139,892
Purchase of Investments - - - - -
Purchase of fixed assets - - - - -
Sub total - - - - -
Total payments 90,925 29,031 - 119,956 139,892
Net of receipts/(payments) 8,824 4,733 17 13,574 3,194
Transfers between funds 7 (12,838) 12,855 (17) - -
Cash funds last year end 67,640 21,640 10,000 99,367 96,173
Cash funds this year end 63,626 39,228 10,000 112,941 99,367
**----- End of picture text -----**
## **LISBURN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND** |**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Funds Reconciliation**
Bank at start of the year
**67,640**
**21,640**
**10,000**
Net movement in funds
**- 4,014**
**17,588**
**-**
**-**
**-**
**-**
_Bank at end of year_
**63,626**
**39,228**
**10,000**
**Statement of assets and liabilities Period End Date 31st December 2024**|**Total**
**funds**
**99,367**
**13,574**
**-**
**112,941**|**Last year**
**96,173**
**3,194**
**-**
**99,367**| |---|---|---| |**Funds Reconciliation**
Bank at start of the year
Net movement in funds
_Bank at end of year_||| **----- Start of picture text -----**
Unrestricted Restricted Endowment Total
Last year
funds funds funds funds
Other monetary assets
- - - - -
Total - -
Fund to
Current value
which asset Cost (optional)
(optional)
belongs Last year
Investment assets - - -
Total - - -
Fund to
Current value
which asset Cost (optional)
(optional)
Assets retained for the charity’s own use belongs Last year
Church Buildings & Contents - Note 8 Unrestricted - 1,115,646.26 1,115,646
Manse Property - Note 8 Unrestricted - 451,538.94 451,539
Total - 1,567,185 1,567,185
Fund to When due Amount due
which (optional) (optional)
liability
relates Last year
Liabilities - -
Total - -
Date of
Signature Print Name
approval
Mr Mervyn Green 16/02/2026
Mr Marcus McCollum 16/02/2026
**----- End of picture text -----**
## **LISBURN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND** ## _**Notes to the Accounts**_ **Period End Date 31st December 2024** ## **1 Basis of Financial Statement** As the total income of the congregation is less than £250,000 the congregation has elected in accordance with the provisions in The Charities (Accounts & 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 congregations discretion; the income derived from the endowment is to be used either as restricted or unrestricted income depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise income from donations and payments for specific congregation activity intended by the donor. Unrestricted funds are incomes which are to be spent on the congregations general purposes. ## **2 Donations & Legacies** |Recorded Giving:
Loose Collections
Donations & Gifts
Gift Aid
Legacies & Bequests
**3 Charitable Activities (Income)**
**4 Other Trading Activities**|**Unrestricted**
**funds**
£
78,651
4,584
-
16,424
**99,659**
**Unrestricted**
**funds**
**-**
**Unrestricted**
**funds**
£
**-**|**Restricted**
**funds**
£
22,802
-
3,905
**26,707**
**Restricted**
**funds**
**-**
**Restricted**
**funds**
£
**-**|**Endowment**
**funds**
£
**-**
**Endowment**
**funds**
-
**Endowment**
**funds**
£
-|**Total**
**funds**
£
101,453
4,584
-
20,329
-
**126,366**
**Total**
**funds**
-
**Total**
**funds**
£
-|**Last year**
£
105,456
5,232
0
22,901
**133,588**
**Last year**
-
**Last year**
£
**-**| |---|---|---|---|---|---| ## **5 Other Income** |Electricity Refund
Bible Reading Notes
Buildings Use - Donations
Covenanter Witness
Sundry Items
Nantes Building Appeal|**Unrestricted**
**funds**
-
**-**|**Restricted**
**funds**
230
110
625
6,064
**7,029**|**Endowment**
**funds**
-|**Total**
**funds**
-
230
110
625
6,064
**7,029**|**Last year**
188
60
605
1,423
7,000
**9,276**| |---|---|---|---|---|---| ## **6 Charitable Activities** |Payments to Minister
Donations to Synodical, Mission &
Special Collections
Donations to Charities & Good Causes
Congregational Running Expenses
Other General Expenses|**Unrestricted**
**funds**
£
44,095
16,395
30,435
**90,925**|**Restricted**
**funds**
£
23,070
4,198
1,764
**29,031**|**Endowment**
**funds**
£
**-**|**Total**
**funds**
£
44,095
23,070
-
16,395
34,632
1,764
**119,956**|**Last year**
£
43,304
34,624
-
19,636
40,698
1,630
**139,892**| |---|---|---|---|---|---| **Unrestricted Restricted Endowment Total funds funds funds funds** **Last year** **7 Transfer Between Funds** |Ministry Contributions|(2328)|2328||| |---|---|---|---|---| |Mission Contributions|(164)|164||-| |Upper Room|(475)|475||-| |Robert Buchanan Trust Fund Interest|17||(17)|-| |Transfer to Building & Repair Fund|(10000)|10000||-| |Caring Fund Transfer|86|(86)||| |Covenanter Witness|25|(25)||-| ||**(12838)**|**12855**|**(17)**|-| ## **8 Fixed Assets** The congregation owns the church building situated at 49 Nettlehill Road, Lisburn. BT28 3HE and the associated fixtures & fittings.