Sixmilecross Free Presbyterian Church
Receipts and Payments Account For the year ended 31 December 2024
| Note Receipts Voluntary Receipts Offerings and Gifts 3 Bank Interest Other Receipts 4 From Charitable Activities Other 5 Total Receipts Payments Cost of Fundraising Cost of Charitable Activities 6 Grants and Donations 7 Governance Costs 8 Asset and investment purchases Purchase of Fixed Assets 9 Total Payments Net receipts/(payments) Transfers between funds Fund surplus/(deficit) for the year Cash and Bank Reconciliation Balance at start of year Surplus/(deficit) this year Cash at bank and in hand at year end |
Unrestricted funds £ 48,372 213 604 425 49,615 37,121 2,751 1,697 - 41,569 8,047 8,047 72,914 8,047 80,960 |
Restricted funds £ 5,389 - - - 5,389 2,771 4,049 - - 6,820 (1,431) (1,431) 4,666 (1,431) 3,235 |
Total 2024 £ 53,761 213 604 425 55,004 39,892 6,800 1,697 - 48,388 6,616 - 6,616 77,579 6,616 84,195 |
Total 2023 £ 53,676 194 1586 1518 |
|---|---|---|---|---|
| 56,974 47,473 5,203 1,345 |
||||
| 54,021 | ||||
| 2,953 | ||||
| 2,953 | ||||
| 74,626 2,953 |
||||
| 77,579 |
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Sixmilecross Free Presbyterian Church
Statement of Assets and Liabilities as at 31 December 2024
| Note Assets Retained for Church Own Use Church Manse Fixtures and Fittings Cash Funds Current Account Property & Maintenance Account Total Cash Funds Liabilities Other Loans Net Assets Represented By Funds Unrestricted funds - General 10 Restricted funds - Income 10 - Capital Funds at Year End |
£ £ 944,269 263,653 144,533 1,352,455 80,960 3,235 84,195 1,436,650 80,960 3,235 1,352,455 1,436,650 1,436,650 2024 |
£ £ 909,000 255,000 118,000 1,282,000 72,914 4,666 77,580 1,359,580 72,914 4,666 1,282,000 1,359,580 1,359,580 2023 |
£ £ 909,000 255,000 118,000 1,282,000 72,914 4,666 77,580 1,359,580 72,914 4,666 1,282,000 1,359,580 1,359,580 2023 |
|---|---|---|---|
| 80,960 3,235 |
72,914 4,666 |
||
| 80,960 3,235 1,352,455 |
72,914 4,666 1,282,000 |
||
| 1,359,580 | |||
| 1,359,580 | |||
| 1,359,580 |
The financial statements were approved by the Trustees on 22 October 2025 and signed on their behalf by:
| Trustee PETER GERVAIS |
KING ANDERSON |
|---|---|
| Trustee |
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Sixmilecross Free Presbyterian Church
Notes to the financial statements (continued) For the year ended 31 December 2024
1 Accounting Policies
The principal accounting policies adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities are as follows:
Receipts and Payments
All items of income and expenditure included in the Receipts and Payments Account have been accounted for on a cash basis.
Assets and Liabilities
Buildings have been recorded at their insurance value as no reliable information is available for their cost.
Cash and deposit balances are stated at their monetary amount
Liabilities are included where there is a constructive or legal obligation falling upon the Church that requires future economic outflow. However, no account is taken of amounts due in respect of the recurring expenses of the Church as these are recognised in the Receipts and Payments Account when paid.
2 FUNDS
Unrestricted funds – this fund is used at the discretion of the trustees in fulfilling the objectives of the Church.
Restricted funds – these funds are used in accordance with specific restrictions imposed by donors or which have been raised by the Church for specific purposes.
| 3 Offerings and Gifts Envelope Weekly Offerings Loose Weekly Offerings Missionary Offerings and Gifts Building Fund Offerings and Gifts Other Gifts and Offerings Legacy Gifts Gift Aid Claim 4 Other Receipts- Unrestricted Ladies Fellowship Income Youth Fellowship Income Uncategorised Income |
Unrestricted funds £ 28,042 10,647 0 1,629 0 8,054 48,372 0 0 604 604 |
Restricted funds £ 4,049 1,340 0 0 0 5,389 0 0 |
Total 2024 £ 28,042 10,647 4,049 1,340 1,629 0 8,054 53,761 2024 £ 0 0 604 604 |
Total 2023 £ 29,095 8,951 3,169 2,718 809 8,934 |
|---|---|---|---|---|
| 53,676 | ||||
| 2023 £ 1,586 |
||||
| 1,586 |
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Sixmilecross Free Presbyterian Church
Notes to the financial statements (continued) For the year ended 31 December 2024
| 5 Other Charitable Activities Offerings for Media Ministry Offerings for Missions and Conferences Income from Books, Magazines, Etc 6 Cost of Charitable Activities A. Salaries and Pensions Gross Salaries Employer's National Insurance Employer's Pension Contributions Minister's Welfare Provision Salaries and Pensions 6 Cost of Charitable Activities B. Ministry Expenses Pulpit Supply - Church Youth Fellowship Sunday School Children's Work Ladies Fellowship Missions and Conference Mum's & Tots Catering Outreach Support Miscellaneous Ministry Expenses 6 Cost of Charitable Activities C. Facilities Expenses Insurance Electricity Water rates Repairs, cleaning etc Grounds Maintenance Miscellaneous New equipment Property 1 Manse Property 2 Facilities Expenses |
Unrestricted funds £ 0 0 425 425 Unrestricted funds £ 12,125 0 120 0 12,245 Unrestricted funds £ 6,155 0 0 0 0 0 0 1,215 0 2,603 9,973 Unrestricted funds £ 3,623 4,322 83 144 0 0 0 3,698 0 11,870 |
Restricted funds £ 0 Restricted funds £ 0 Restricted funds £ 0 Restricted funds £ 1,043 1,728 2,771 |
2024 £ 0 0 425 425 2024 £ 12,125 0 120 0 12,245 2024 £ 6,155 0 0 0 0 0 0 1,215 0 2,603 9,973 2024 £ 3,623 4,322 83 1,187 1,728 0 0 3,698 0 14,640 |
2023 £ 1,175 343 |
|---|---|---|---|---|
| 1,518 | ||||
| 2023 £ 21,290 1,178 308 |
||||
| 22,776 | ||||
| 2023 £ 5,263 2,276 1,341 0 |
||||
| 8,880 | ||||
| 2023 £ 3,531 3,686 76 2,190 1,728 1,217 |
||||
| 12,428 |
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Sixmilecross Free Presbyterian Church
Notes to the financial statements (continued) For the year ended 31 December 2024
| 6 Cost of Charitable Activities D. Transport Expenses Bus Running Costs Bus Hire Car & Travel Expenses Transport Expenses 6 Cost of Charitable Activities E. Media and Advertising Internet and Webcasting Media Supplies New Equipment Miscellaneous Advertising and Printing Media and Advertising 6 Cost of Charitable Activities F. Other Expenses Magazines, Bibles and Books Postage Church IT Costs Special Project 1 Sundry Other Expenses Total - Cost of Charitable Activities 7 Grants and Donations Missionary Gifts Youth Council UK Fund Missionary Council Whitefield College Central Fund Miscellaneous Gifts |
Unrestricted funds £ 0 450 0 450 Unrestricted funds £ 1,044 114 0 0 540 1,698 Unrestricted funds £ 789 69 0 0 27 885 37,121 Unrestricted funds £ 0 100 22 0 834 1,495 300 2,751 |
Restricted funds £ 0 Restricted funds £ 0 Restricted funds £ 0 0 2,771 Restricted funds £ 2,961 0 0 1,088 0 0 0 4,049 |
2024 £ 0 450 0 450 2024 £ 1,044 114 0 0 540 1,698 2024 £ 789 69 0 0 27 885 39,892 2024 £ 2,961 100 22 1,088 834 1,495 300 6,800 |
2023 £ 0 |
|---|---|---|---|---|
| 0 | ||||
| 2023 £ 1,691 0 653 |
||||
| 2,344 | ||||
| 2023 £ 1,045 0 0 0 |
||||
| 1,045 | ||||
| 47,473 2023 £ 2,131 90 22 1,038 200 1,338 385 |
||||
| 5,203 |
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Sixmilecross Free Presbyterian Church
Notes to the financial statements (continued) For the year ended 31 December 2024
| 8 Governance Costs Fees Accountancy Costs Legal Costs Miscellaneous 9 Asset and investment Purchases Purchase of Equipment 10 Movement on Funds Unrestricted Funds General Fund Restricted Funds Property and maintance Fund Total Funds |
Balance at 2023 72,914 4,666 4,666 77,579 |
Unrestricted funds £ 215 1,482 0 0 1,697 Unrestricted funds £ 0 0 Receipts £ 49,615 5,389 5,389 55,004 |
Restricted funds £ 0 0 0 0 Restricted funds £ 0 0 Payments £ (41,569) (6,820) (6,820) (48,388) |
2024 £ 215 1,482 0 0 0 1,697 2024 £ 0 0 Transfers £ 0 0 |
2023 £ 193 1,152 0 0 |
|---|---|---|---|---|---|
| 1,345 | |||||
| 2023 £ |
|||||
| 0 | |||||
| Balance at 2024 £ |
|||||
| 80,960 | |||||
| 3,235 | |||||
| 3,235 | |||||
| 84,195 |
11 Transactions with Trustees
There were no payments to Trustees in this year.
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