BALLYMENA PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31st December 2025
| Note | Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | ||
| Receipts | £ | £ | id | £ | £ | |
| Donationsand legacies Charitable activities Othertrading activities |
2 3 4 |
17,222 17,658 - |
6,135 - - |
- - - |
23,358 17,658 - |
4,348 16,649 - |
| Investment Income Other |
5 6 |
61 - |
- 230 |
. - |
61 230 |
32 822 |
| 34,942 | 6,365 | - | 41,307 | 21,850 | ||
| Sale of investments | - | - | - | - | - | |
| Sale offixed assets | - | - | - | - | - | |
| Loans received | - | - | - | - | ||
| - | ||||||
| Total Receipts | 34,942 | 6,365 | - | 41,307 | 21,850 | |
| Payments | ||||||
| Raising funds | 7 | - | - | - | - | - |
| Charitable activities Investment costs |
8 | 35,996 - |
4,157 - |
- - |
40,153 - |
20,962 - |
| Other | 9 | - | . | - | - | |
| - | ||||||
| 35,996 | 4,157 | - | 40,153 | 20,962 | ||
| Purchase of investments | - | - | = | - | - | |
| Purchase of fixed assets | = | n | = | - | = | |
| Loan repayments | “ | 7 | = | =“ | i | |
| TotalPayments | 35,996 | 4,157 | - | 40,153 | 20,962 | |
| Net receipts/(payments) Transfer between funds |
(1,055) . |
2,208 - |
- - |
1,154 - |
888 | |
| ~ | ||||||
| Netmovement infunds Funds broughtforward |
(1,055) 6,975 |
2,208 4,221 |
- | 1,154 11,197 |
888 10,308 |
|
| Fundscarriedforward | 12 | 5,920 | 6,430 | - | 12,350 | 11,197 |
BALLYMENA PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITY
As at 31st December 2025
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Funds reconciliation | |||||
| Fundsbalanceatstartofyear | 6,975 | 4,221 | - | 11,197 | 10,308 |
| Netmovement infunds | (1,055) | 2,208 | - | 1,154 | 888 |
| Funds balance atend ofyear | 5,920 | 6,430 | - | 12,350 | 11,197 |
| Bank and Cash Balances | |||||
| Bank DepositAccounts | z | - | |||
| BankCurrentAccounts | 12,350 | 11,197 | |||
| Cash in Hand | |||||
| - | - | ||||
| 12,350 | 11,197 | ||||
| OtherAssets | |||||
| Fixed Assets - Note 10 | |||||
| = | = | ||||
| Investments - Note 11 | |||||
| = | . | ||||
| GiftAid receivable on donations | = | > | |||
| Liablities | |||||
| Loans | = | - |
Approved by the Presbytery at a meeting on 3rd March 2026 and signed on its behalf by:
feffery : 4th March 2025
Clerk 4th March 2025
BALLYMENA PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st December 2025
1. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the Presbytery is less than £250,000 the Presbytery have elected in accordance with the provisions in The Charities (Acounts 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 Presbytery'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 expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific Presbytery 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 Presbytery's general purposes. Designated funds are general funds set aside by the Presbytery for use in the future.
2. DONATIONS AND LEGACIES
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Recorded giving | Li,222 | 299 | - | T5201. | 1,774 |
| Loose collections | - | 4,587 | - | 4,587 | 2,574 |
| Donations and gifts | - | 1,250 | - | 1,250 | - |
| Gift Aid | - | - | - | - | - |
| Legacies and bequests | - | - | - | - | - |
| Total | 17,222 | 6,135 | = | 23,358 | 4,348 |
BALLYMENA PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd)
31st December 2025
3. CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| © | £ | £ | £ | £ | |
| Income from charitable activities | - | - | - | - | - |
| Fundraising events | - | - | . | - | . |
| Membership fees | 17,658 | - | - | 17,658 | 16,649 |
| Grants received | - | - | - | - | - |
| Total | 17,658 | - | - | 17,658 | 16,649 |
| 4. OTHERTRADING ACTIVITIES | |||||
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Letting of premises | - | i | = | s | |
| Trading income | - | - | - | = | z |
| Total | - | - | - | - | - |
| 5. INVESTMENT INCOME | |||||
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Deposit interest | 45 | - | - | 45 | “7 |
| General Investment Fund | 15 | - | - | 15 | 15 |
| Other investment income | - | - | - | - | = |
| Total | 61 | - | - | 61 | 32 |
BALLYMENA PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd)
31st December 2025
6. OTHER INCOME
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Insurance claims | - | - | - | - | - |
| Other income | . | 230 | - | 230 | 822 |
| Total | - | 230 | - | 230 | 822 |
| 7. RAISING FUNDS | |||||
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Fundraising events | - | - | - | - | . |
| Total | ae | ea | ee | eT | es a Te |
| 8. CHARITABLE ACTIVITIES | |||||
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Ministry and support staff costs | 15,680 | - | - | 15,680 | 14,781 |
| Presbytery running expenses | 3,594 | 869 | - | 4,463 | 3,713 |
| Donations to Missions and Charities | 16,722 | 3,288 | - | 20,010 | 2,469 |
| Governance costs | - | - | - | - | - |
| Total | 35,996 | 4,157 | - | 40,153 | 20,962 |
BALLYMENA PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd)
31st December 2025
9. OTHER EXPENDITURE
| Unrestricted | Unrestricted | Unrestricted | Restricted | Endowment | Total Funds | Total Funds |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Investment properties expenses | = | “ | ‘a | z | F | |
| Total | > | : | - | r | é | |
| 10. FIXED ASSETS | ||||||
| The Presbyterydoes notown or have an | interest | in any property. | ||||
| 11. INVESTMENTS | ||||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Details ofthe investment as at 31/12/25 | - | = | ||||
| Total | 7 | 7 |
The Presbytery does not own or have an interest in any property.
Total
BALLYMENA PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31st December 2025
12. FUND BALANCES
| Balance at | Receipts | Payments | Surplus / | Transfer | Balance | |
|---|---|---|---|---|---|---|
| start | (Deficit) | atend | ||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| General Account | 6,975 | 34,942 | 35,996 | (1,055) | - | 5,920.49 |
| Total | 6,975 | 34,942 | 35,996 | (1,055) | - | 5,920 |
| Restricted Funds | ||||||
| Youth Account | 1,130 | = | - | - | - | 1,130 |
| Mission worker account | 1,601 | 2,553 | 273 | 2,281 | - | 3,881 |
| Training account | 1,091 | 230 | 291 | (61) | - | 1,030 |
| Overseas Mission | - | 2,567 | 2,567 | - | ||
| PW Link | 400 | 1,015 | 1,026 | (11) | - | 389 |
| Total | 4,221 | 6,365 | 4,157 | 2,208 | : | 6,430 |
| Endowment Funds | ||||||
| Bequest Fund | - | - | - | - | - | - |
| Total | . | - | - | - | - | - |
| Total | 11,197 | 41,307 | 40,153 | 1,154 | - | 12,350 |