## **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| 6 ## **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**| 7 ## **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| 9 ## **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| 10 ## **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| 11 ## **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. 12