JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE, DESERTMARTIN STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 30° September 2025 NIC 106453
| Note | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Receipts | |||||
| Donations and legacies | 1 | 48507 | 8676 | 57183 | 59931 |
| Charitable activities | 2 | - | 950 | 950 | 242 |
| Other trading activities | 3 | - | - | - | - |
| Investment Income | 4 | - | 99 | 99 | 70 |
| Other | 5 | 914 | 150 | 1064 | 698 |
| Total Receipts | 49421 | 9875 | 59296 | 60941 | |
| Payments | |||||
| Raising funds | 6 | - | - | - | - |
| Charitable activities | 7 | 32036 | 7267 | 39303 | 28708 |
| Other | 8 | - | 10948 | 10948 | 24265 |
| Total Payments | 32036 | 18215 | 50251 | 52973 | |
| Net receipts / (payments) | 17385 | (8340) | 9045 | 7968 | |
| Transfers between funds | (6367) | 6367 | - | - | |
| Net movement in funds | 11018 | (1973) | 9045 | 7968 | |
| Funds brought forward | 17437 | 12687 | 30124 | 22156 | |
| Fundscarriedforward | 10 | 28455 | 10714 | 39169 | 30124 |
JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE, DESERTMARTIN
STATEMENT OF ASSETS AND LIABILITIES
As at 30° September 2025 NIC 106453
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Funds Reconciliation | ||||
| Bank and Cash at start ofyear | 17437 | 12687 | 30124 | 22156 |
| Netmovement in funds | 11018 | (1973) | (9045) | 7968 |
| Bank and Cash at end ofyear | 28455 | 10714 | 39169 | 30124 |
| Bank & Cash Balances | ||||
| Bank Deposit Accounts | - | - | ||
| Bank Current Accounts | 39169 | 30124 | ||
| Cash in Hand | - | - | ||
| 39169 | 30124 | |||
| Other Assets | ||||
| Fixed Assets — Note 9 | ||||
| - Church Buildings |
800000 | 800000 | ||
| - Church Manse |
155000 | 155000 | ||
| 955000 | 955000 | |||
| Liabilities | ||||
| Loans | - | - | ||
| Other | - | . |
NOTES TO THE ACCOUNTS 30* September 2025
ACCOUNTING POLICIES
JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE, DESERTMARTIN
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.
Restricted 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 balance 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
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Recorded giving: | ||||
| Offerings | 40217 | 5809 | 46026 | 48765 |
| Donations and gifts | 50 | 2009 | 2059 | 1732 |
| Gift Aid | 8240 | 858 | 9098 | 9434 |
| Legacies and bequest | - | - | - | - |
| 48507 | 8676 | 57183 | 59931 |
JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE, DESERTMARTIN
NOTES TO THE ACCOUNTS 30% September 2025
| 2. | CHARITABLE ACTIVITIES | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Income from charitable activities | - | 140 | 140 | 242 | |
| Fundraising events | - | 810 | 810 | - | |
| Grants | - | - | - | - | |
| - | 950 | 950 | 242 | ||
| 3. | OTHERTRADING ACTIVITIES | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Letting of premises | - | - | - | - | |
| Trading income | - | - | - | - | |
| 4. | INVESTMENT INCOME | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Bank Interest | - | 99 | 99 | 70 | |
| - | 99 | 99 | 70 |
JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE, DESERTMARTIN
NOTES TO THE ACCOUNTS (cont’d) 30 September 2025
| 5. | OTHER INCOME | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Food | Subscriptions | - | 150 | 150 | 264 |
| Heat | & Light Subscriptions | - | - | - | - |
| Other Income | 914 | - | 914 | 434 | |
| 914 | 150 | 1064 | 698 | ||
| 6. | RAISING FUNDS | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| FWO | envelopes | - | - | - | - |
| Fundraising events | - | - | - | - | |
| 7. | CHARITABLE ACTIVITIES | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Assembly Expenses& Budgets | 5952 | 2281 | 8233 | 7482 | |
| Ministry and support staffcosts | 4881 | - | 4881 | 350 | |
| Congregational running expenses | 20783 | 3536 | 24319 | 19787 | |
| Donations to Missions and charities | - | 1450 | 1450 | 699 | |
| Governance Costs | 420 | - | 420 | 390 | |
| 32036 | 7267 | 39303 | 28708 |
JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE, DESERTMARTIN
NOTES TO THE ACCOUNTS (cont’d)
30% September 2025
8. OTHER EXPENDITURE
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| E | £ | £ | £ | ||
| Manse | Maintenance | 7 | 9282 | 9282 | 23070 |
| Church | Building Maintenance | - | 1666 | 1666 | 1195 |
| - | 10948 | 10948 | 24265 |
9. FIXED ASSETS
The congregation owns the Church premises situated at 3 Knocknagin Road, Desertmartin, BT45 5LG and a Manse situated at 16 Cherryvale Avenue, Desertmartin, BT45 5NT.
JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE, DESERTMARTIN
NOTES TO THE ACCOUNTS (cont’d) 30'* September 2025
10. FUND BALANCES
| Fund | Balance at | Receipts | Payment | Surplus/ | Transfer | Balance at |
|---|---|---|---|---|---|---|
| start | (Deficit) | end | ||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| General Fund | 17437 | 49421 | 32036 | 17385 | (6367) | 28455 |
| 17437 | 49421 | 32036 | 17385 | (6367) | 28455 | |
| Restricted Funds | ||||||
| Sunday School | 104 | 137 | 157 | (20) | - | 84 |
| Youth | 282 | 140 | 554 | (414) | 180 | 48 |
| Special Treasures | 24 | 25 | 1110 | (1085) | 1124 | 63 |
| Men’s Fellowship | 227 | 561 | 391 | 170 | - | 397 |
| Ladies Fellowship | 50 | 156 | 120 | 36 | - | 86 |
| Bowls Club | - | - | - | - | - | |
| Little Miracles | - | - | - | - | = | - |
| Coffee Mornings | 336 | 810 | 924 | (114) | 200 | 422 |
| Building, Repair& Maintenance | 11275 | 5567 | 11228 | (5661) | 4000 | 9614 |
| Meet & EatAccount | 389 | - | - | - | (389) | - |
| Missionary | - | 2479 | 3731 | (1252) | 1252 | - |
| Compassionate Ministries | - | - | - | - | - | - |
| 12687 | 9875 | 18215 | (8340) | 6367 | 10714 | |
| Total | 30124 | 59296 | 50251 | 9045 | - | 39169 |