RefCxrn￿j
Ftesbyterian Chur
OF IKELA¥D
BALLYLAGGAN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2024
Unrestrirted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Note
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
93,723
6,324
100,047
113,642
1,350
1,350
1,350
95,073
6.324
101,397
114,992
Sale of Investments
Sale of fixed assets
Loans Received
Total Recelpts
95,073
6,324
101,397
114,992
Payments
Raising funds
Charitable activities
Investment costs
Other
345
68.804
345
100,137
325
158,261
31.333
69,149
31,333
100,483
158,586
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
69,149
31,333
100,483
158,586
Net receipts / (payments)
Transfers between funds
Net movement in funds
Funds brought fonmard
Funds carried forward
25,924
-25,713
211
122,083
122,293
-25,009
25,713
704
11,176
11,880
915
-43,594
915
133,259
134,173
-43,594
176,853
133,259
131Page

Refom
Preswerian Churth
OF IKELP4h'D
BALLYLAGGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2024
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
Note
Fund Reconciliations
Bank and cash at start of year
Net movement in funds
Bank and cash at end of year
122,083
211
11,176
704
133,259
915
134,173
176,853
-43,594
133,259
122,293
11,880
Bank & Cash Balances
Bank Deposit Account
Bank Current Account
Cash Account
71,181
62,992
71,096
62,163
134,173
133,259
Other Assets
Fixed Assets- Note 7
Church buildings and
contents
Manse buildings and
contents
2,169,263
2,046,473
550,500
530,500
2,719,763
2,576,973
Liabilities
Loans
Others
Approved by the Kirk Session at a meeting on 26th October 2025 and signed on its behalf by
Rev David T Fallows
Mr Robert Mccahon
th
26 October 2025
26 October 2025
141Page

RefrJTn
Presbyterian (￿UrCh
OF IRELAND
BALLYLAGGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2024
ACCOUNTING POUCIES
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.
Restritted 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 balan￿ 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.
DONATIONS AND LEGACIES
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Totsl
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
80,605
6,324
86,929
99,228
14,468
14,468
14,414
95,073
6,324
101,397
113,642
151 Page

Ref(xmaY
Presbyterian Church
OF IXELAND
BALLYLAGGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2024
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
Income from charitable activities:
Fees from weddings and
funerals
Fundraising events
Membership fees
Grants
OTHER TRADING ACTIVITIES
Unrestrirted
Funds
Restrlrted Endowment
Funds
Funds
Total
2024
Totsi
2023
Income from charitable activities:
Letting of premises
Trading income
161 Page

Reform
Presbyterian Church
OF IKELAND
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Rents investment
properties
Other investment income
1,350
1.350
1,350
1,350
1,350
1,350
RAISING FUNDS
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
345
345
325
345
345
325
171 Page

Ref(xm￿j
Presbytorian {￿rCh
OF IItELAP4D
BALLYLAGGAN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2024
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Totsl
2023
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
295
38,156
30,698
295
366
38,156 28,416
30,698 96,932
31,220 32,660
31,220
113
31,333
113
212
69,149
0 100,483 158,261
FIXED ASSETS
The congregation owns the Church premises situated at Curragh Road, Aghadowey, Coleraine
BT514BS and the associated fixtures, fittings. plant and machinery.
These have an insurance value of £2,719,763 at last renewal date.
181Page

Reform￿1
Presbyterian (￿ur
BALLYLAGGAN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IREIAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2024
9. Summa
of Accounts
Balance
Sur
lu
Oeficit
Balance
at End
Retei
ments
Tfrln
Out
Unrestricted Funds
General Fund
Building Fund
Investments
37,738
19,076
65,269
122,083
72,832
22,240
42,997
26,152
29,713
122
37,860
19,164
65,269
211 122,293
88
95,073
69,149
29,713
Restricted Funds
Missions
RP Finance
12,(XIO 12,CMXI
10,000 10.0
113
113
150
150
3,200
250
Sabbath School
Leprosy Mission
OM Ships
SCSF
Women's Fellowship
Women's Fellowship
Women's Fellowship
3.21x1
250
4.611
1,009
4,762
1.478
85
6,324
151
469
85
632
4,867
5.827
11,176
5,336
5,912
11.880
31.333
25.713
704
133.259 101.397 100,483
29,713
29.713
915 134,173