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)
ENO1￿￿NI
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
Pres￿￿erlan 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.