CULLYBACKEY CONGREGATION OF THE REFORMED pRE5B￿ERIAN CHURCH OF IRELAND Refcxyr￿d F¥esWBrfan thrch STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNTI FOR YEAR ENDED 31 DECEMBER 2025 NOTE UNRESTRICTED FUNDS RESTRICTED ENDOWMENT FUNDS FUNDS TOTAL 2025 TOTAL 20Z4 Receipts Donation5 & legacies Charitable activities Investment income Total receipts 184,880 3,515 14,484 202,879 5,174 190,054 3,515 14,807 208,376 175,766 3,576 1,830 181,172 323 5,497 Payments Raising funds Charitable activities Total payments 439 175,265 175.704 439 182,824 183,263 iio 232,151 232,261 7,559 7,559 Net receiptsllpaymentsl Transfer5 between funds Net movement in funds 27.175 12,0001 25,175 12,0631 2,000 1631 25,112 151,0891 25,112 151,0891 Reconciliation of funds: Total funds brought forward Total funds carried forward 212,357 237,532 3,384 3,321 215,741 240,853 266,830 215,741 io CULLYBACKEY CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IREIAND stATEMEp￿ OF I￿E[s AND LIABILMES ASAT31 DECEMBER 2025 Ref(ymÉ¥J PiesWerit&n Chiwch UNRESTRicfEO REsfRicfED ENDOWMENT FUNDS FUNDS FUNDS TOTAL 2025 TOTAL 2024 Funds Reconclllation Totsl funds brought forward Net movement in funds Total funds carried hnmard 212,357 25.175 237.532 3.384 163 3.321 215,741 25.112 240,853 266.830 151,0891 215,741 Bank & ¢astt balances Bank current aca)unts & cash on hand 240,853 240,853 215,741 2151741 Approved by the ￿rk Sesslon ata meeting on 5th July 2026 and Signed on tts behalf by RevP ilip Moffett r Ivor Mcmullan li CULLYBACKEY CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 RelcKmed FIEsWthan Church 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 provision in The Charitles (Accounts and Reports Regulations INorthern 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 lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment 15 apportioned to the Individual fund5 on an average balance basls. Unrestricted funds are Income fund5 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 & LEGACIES UNRESTRICTED RESTRICTED ENDOWMENT FUND5 FUNDS FUNDS TOTAL 2025 TOTAL 2024 Recorded giving Loose collections Donations and gifts Gift Aid 146,370 3,537 655 34,318 184,880 2,711 2.413 50 149,081 5,950 705 34,318 190,054 136,943 5.291 865 32.667 175,766 5,174 12 CULLYBACKEY CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTESTO THE ACCOUNTS 31 DECEMBER 2025 RelcATn eswerw thJr¢h CHARITABLE ACTIVITIES UNRESTRICTED RESTRI￿ED ENDOWMENT FUNDS FUNDS FUNDS TOTAL 2025 TOTAL 2024 Wedding & funeral & 8raveyard fees Sale of study books etc. Miscellaneou5 income 720 63 2,732 3,515 720 63 2,732 3,515 600 49 2,927 3.576 INVESTMENT INCOME UNRESTRICTED RESTRICTED ENDOWMENT FUNDS FUNDS FUNDS TOTAL Z025 TOTAL 2024 Deposit interest Other investment income 8.814 5,670 14,484 20 303 323 8,834 5,973 14.807 1.578 252 1,830 RAISING FUNDS UNRESTRICTED RESTRICTED ENDOWMENT FUND5 FUNDS FUNDS TOTAL 2025 TOTAL 2024 FWO envelopes 439 439 439 439 iio iio CHARITABLE ACTIVITIES UNRESTRICTED RESTRICTED ENOOWMENT FUNOS FUNDS FUNDS TOTAL 2025 TOTAL 2024 Synodibal Assessments Ministry & support staff costs Congregational running expenses Donations to mlssions&charities 49.965 52.164 49,484 23,653 175,265 700 50.665 52,164 52,967 27,029 182,824 39,190 49,444 121,815 21,701 232,ISI 3,483 3,376 7,559 13 CULLYBACKEY CONGREGATION OF THE RÉFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TOTHE ACCOUNTS 310ECEMBER 2025 PreS￿er￿ c￿rCh FIXED ASSETS The congregation owns the church premise5 51tuated at 2 Main Street, Cullybackey together with the associated fixtures and fittings These have an insurance value of £2.506,602 for buildings and £93,383 for contents. FUND BALANCES FUND BALANCE RECEIPTS PAYMENTS TRANSFER SURPLUS/ BALANCE AT START DEFICIT ATEND Unrestricted funds 212,357 202,879 175,704 {2,0001 25.175 237,532 General fund 212,357 202,879 175,704 12,0001 25.175 237.532 Restrirted funds Sabbath School account Youth Account Women's Fellowship 1,821 1,165 399 3,384 713 3,184 2,000 14711 1.349 1.165 807 3,321 4,784 5,497 4,375 7,559 409 1631 2,000 Total 215,741 208,376 183,263 25.112 240,853 RELATED PARTY TRANSAcfioNS A trustee, the minister of the congregation, received remuneration of £36,191 and expenses of £11,719 for acting in that capacity None of the other trustees received any remuneration or expenses during the year in connection with their duties. There were no other related party transactlons. 14