Kilrau lits Reformed Presb terian Church Pelormed Preswerian ChLircli t¥WI 01 IAILA4D STATEMENT OF FINANCIAL ACTIVITY IRECEipfs AND PAYMENTS ACCOUNT) FOR YEAR ENDED 31 DECEM8ER 2024 r40rc UNRUTIIICTEU IIESTRKTEL) ENO1NI TOTAL TOTAL FUND5 FUNDS RLiceipts Doiiations & Iceacies Ll)¢irltiible activities Otlier octivi.ics Iiivertmor.t inconio Totol recolpts 78,848 339 21 78,848 603 369,394 5.144 453,989 85,606 296 8,244 2.569 96.715 2G4 369.373 2.809 372.446 2,335 2,335 79,208 Poymoiits Ra S*nc fLJrtds Lliaiitable qlCliv'.Ilcs TotDI payrncnls ]du 51,112 1 140 69,670 69,810 149 73,939 74,088 16.b67 16,667 1,182 1,182 Net rp¢e5pisllpaymen'&sl TranstL•rs be1•tell funas Noi movement iri * uiids 27.2d7 113.2701 13,977 355.779 13,370 369.149 1.153 (iTr)) 1,053 384,179 22,627 384.179 22,627 Rocon¢iliatloi) of funos: Toibl fund5 L.- 40ugl:t IoFVd¢ifL Toil I funds rariied for%vit rd 32,024 46,001 119,424 488.573 56,149 57.202 207,597 591,776 184,970 207,597
l(ilrau hts Reformed Presb terian Church STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER Z024 PtesttytEYian LIrCh UfrIRt51RICTED RE51RIClf D £NOOWMEP4T TOTAL TOTAI FUNDS FUN05 FVNDS Funds Reconciliation Total iunds brou8ht foi'ward N et Inovemeni iii fun(15 Toleil fun(15 carried InrivlL rd 32,024 13,977 46,001 119.d211 3G9.149 488,573 207,597 384,179 591,776 184,970 22,627 207,597 1.053 57,202 Bank & cash balances tjank curront accounts & casl) on hand 591,776 591.776 207,597 207,597 Other assets Fixed assets - rtoie S Approved by tlie Kirk Sossion ¢lt a meetlng on 25th Octobe(2025 and signed on Its behalf by Mi Illiott Rohin5un Mr Harold Kerr
l<ilrau ht5 Reformed Presb erian Churcli NOTES TO THE ACCOUNTS 31 DECEMBER 2024 Preserlan CnLKch ACCOUNTING POLICIES I lal(AN¢b BASIS or FINANCIA STATEMENTS As the totiil tradlnB income of rhe congfegallon is less ihan £250,CM)o the congregatlon have elected in accordance wirh Ihc provision in The charitie.s (Accounts aiid Reports Re8ulatlon3 (Northern Ii'elaiidl 201J to prepare its accounls on è receipi s and payme i)ts basls. The proceeds from sale of the mdnse in noie 4 is not part ol iiie tradinc incorne Df the cliurch and so should be excluded from trading incunic FUND AC OUNTING Cndowmenl funds are funds, the cap5tal of wlilch musr be retained elther permanently or at the onBre8ation's discretion; the incorrie derived froiii tl)e endowinent Is to be used elther as resiricked ur unreitrlcted Sncome furtds dependlne upon the purpose for whlch the endowment va5 established in tl)e f Irst place. Reslrictp.d lund5 comprise (a) inconie froni endownieiits whlch15 to be expended only on the restiicied PLirposes intended by the donor and Ibl revenue donations or 8rJnt5 for J speclflc conL* er.tltionii l aciivily Intended by the donor. wlie.re these luiids have unspent balances, Interest on i.)eir poolpd investmenl is apportloned to tho indlvidual funds on an average balance ba51s. Unrestricl L?d fiinds are income fui)ds ivliich ¢iro tn be spent on the congre8atlon's 8eneral purposes. Desiklnatpd l ui)cls are Reneri41 lunos Sct a_side by (he coiip,re8ation for use In the future. DONATION.S ¥¢ LEGACIES UNRESTRKT£D R£STRicfÈD TOTAL TOTAL 302J FU1405 FUNOS iut40S 20 RecnT(led eivine Loosi. collections Uonr)tion5 and 8llts Gift Aid 59.804 2.394 3.405 13,245 78.848 S9,804 2,394 3,405 13,245 78.848 62,957 6,265 2,SOO 13,884 85,606
Kilrau hts Reformed Presb terian Church NOTES TO THE ACCOUNTS 310ECEMBER 2024 oi CHARITABLE ACTIVITIES UNAESTRicfED RESTRICTED EMDCIWMEiir TOTAL TufAL FUNDS FIJNDS FUNDS 2024 1023 Orgrinisation income sale ol sludy books etc, 264 264 339 603 339 339 296 296 264 OTHER ACTIVITIES UNAesrRicfEO RESTRicrEo eiiDOWMe14T TOTAL TOTAL FUNDS FUNOS 2024 zo M isce114111eous incorTie.S3 le ol Mi)iise Tr*idinu inconic. i IEWlèyli>avo41 a nd letl ing 364.950 364,950 21 21 4.423 369,373 4,444 369,394 8,244 8,244 INVESTMENT INCOME IINRESTRICIED RESTflKreD ENDOWMEMT TOTAL TufAL FUND5 flJllOS FUNDS 2024 Z023 EJ<ink interesr 2.1109 2,809 2.335 2,335 5,144 5.144 2,569 2,569
l(ilrau lits Reformed Presb terian Church NOT£S TO T14C ACCOUNTS 31 DECEMBER 2024 Relormed F¥esWeriaii Churcli RAISING FUN05 01 IIIIA.¥D IlfSTIIKIED TOTAL TQYAI FUND5 IVNOS IUNDS 2024 2011 FWQ cnvel?pes 140 140 140 149 149 CHARITAOLE ACTIVITIE5 ACS".AICIID TOTAI fuNDs FUNDS 2014 Synodical A45L?45inents Iresbyrery lees Miiilhlry & suppnri Slh(I cos15 CtsnBrooailonal ¢iiiifilni exDPllSes 18.018 311 18,018 311 17,965 299 4.0110 4,040 17,831 19.589 IG.667 32 36,288 24,055 LIoTro%iDn$ 10 ft11¢5ions & cliariiie5 9,863 1150 1182 11.013 69,670 13.789 73,939 16,G67 F IXED ASSETS The coi)Kreiiatlon owns the church i)remlses sltuated ot 175 Kllrouihrs Ilold Oallymonoy tugc411i?I Wlth tho Jssociated flxiurLbS, littlnRs, Plani and machlnery. The manse wa5 sold 2911112024 A., 3 L5l Derenibor 2024 the thurth buildbThus have an Insiirance vtilue of £1.670.343. iu
Kilrau hts Reformed Presb erian Church NOTES TO THE ACCOUNTS 31 DECEMBER 2024 Rel(yrTEd Pr8sWeriaii CIKirdi FUND BALANCES 01 IAIIA.411 FUND OAL14NCE AECEIPTS PAYME14T5 ThAWSFtfl 5URPLU51 ?AIANCI AI 5TIXT DEFICIY AY ÉND Unrestricted fLJiids Gei)er¢l13ccoi Inl 32.024 79.208 51.961 (13.2701 13,977 46.001 Genorol fund 32.024 79.208 51.961 13,270 13,977 46,001 Restricted f und5 Kilraullhls Women's Feilow5hiP CIILirch repair fun¢1 PiircJiit d lid lodclle.r 1311 266 119,286 372,180 500 16,167 370 136 274 13,000 369,013 488,299 119,424 372.446 16,667 13,370 369,149 488,573 Endowment funds Flintinr.lal & Property Trustee5 rixLJil ierni cleposit 4.408 1,182 (100) 11,282) 2.335 3,126 54,076 2.335 SG,149 2.335 1,182 100) 57,202 207.597 453,988 69.810 384,179 591,776 io RELATED PAR TY TRANSACTIONS Prev',ously oiie of the trustees was ihe ffiini%te.f of the toncrecation. however the con61 reE¢ltion hcid i)0 mlnister in 2024 $0 no remunerEltlon or expenses to disclose, Nonp. of the ()Iher trustees received any remuneration ar expenses durlng the year In conneclioii with their duties.