CASTLEDERG FREE PRESBYTERIAN CHURCH
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payment5 Account)
For the year ended 31 December 2024
Note
Unrestricted
Funds
Restrirted
Funds
Total
2024
Receipt5
Voluntar
Recei
Offerings and Gifts
Bank Interest
Other Receipts
43.938
388
16.834
60,772
388
From Charitable Activities
Other
Total Receipts
44.326
16,834
61,160
Payrnents
Cost of Charitable Activities
Grants and Donations
Governance Costs
37.682
5.062
37,682
5,062
Asset and investment purchases
Purchase of Fixed Assets
299
12,984
13,283
Total payment5
43,327
12,984
56,311
Net receipts/lpayments)
Transfers between funds
999
3,850
4,849
Fund surplus/ldeficit) for the year
999
3,850
4,849

CASTLEDERG FREE PRESBYTERIAN CHURCH
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
2024
Note
Assets Retalned for Church Own Use
Manse
370,000
3.050,000
20,822
Church & Hall
Fixtures & Fittings
3,440,822
Cash Funds
Current Accounts
6,458
24,451
Deposit Accounts
Total Cash Funds
30,909
Liabilities
Othei Loans
Net Assets
3,471,731
Represented By Funds
Unrestricted Fund5 -General
-Income
999
3,850
3,466,882
Restricted Funds
-capital
3,471,731
Fund5 at Year End
3,471,731
Approved bythe Trustees on ..........
and signed on its behalf bv..
MrThomas Buchanan
Mrjohn McKane
Date-
OLS

CASTLEDERG FREE PRESBYfERIAN CHURCH
NOTES TO THE ACCOUNTS
For the year ended 31 December 2024
AccouffflNG POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,(KM) the congregation have elected
in accordance with the provisions in The Charities IAccounts and Reports Regulations
(Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.
FUND ACCoU￿1NG
Restricted funds comprise lal income from endowment5 which is to be expended only on the
restricted purposes intended by the donor and Ibl 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 f unds are income funds which are to be spent on the congregation's general
purposes. Designated funds are general f unds set aside by the congregation for use in the
future.
Offerin85 and Gift5
Unrestrirted
Fund5
Restrirted
Fund5
Total
2024
Envelope Weekly Offerings
Loose Weokly Offerings
Missionary Offerings and Gifts
Building Fund Offering5 and Gifts
Other Offerings and Gifts
Legacy Gifts
Gift Aid Claim & Interest Received
23,418
8,549
23,418
8,549
1,444
15.390
1,743
603
9,625
1,444
15.390
1,743
603
9,625
43,938
16.834
60.772
io

CA¥fLEDERG FREE PRESBYfERIAN CHURCH
NOTES TO THE ACCOUNTS Icont'd)
For the year ended 31 December 2024
Other Receipts - Unre5trirted
2024
Ladies Fellowship Income
Youth Fellowship Income
4. Other Charitable Artivities
2024
Offerings for Media Ministry
Offering5 for Mis5ion5 and Conferences
Income from Books. Magazines, Etc
5. Cost of Charitable Activities
A. Salaries and Pensions
2024
Gross Salafies
Employer's National Insurance
Employerfs Pension Contributions
Minister's Welfare Provision
Income Tax Deductions
13,2iXI
2,052
15,252
li

CASTLEDERG FREE PRESBYTERIAN CHURCH
NOTES TO THE ACCOUNTS Iconvd)
For the year ended 31 Decembef 2024
5. Cost of Charitable Artivities
B. Ministry Expenses
2024
Pulpit Supply- Church
Youth Fellowship
Sunday School
Children's Work
Ladies Fellowship
Missions and Conference
Mum's & Tots
Catering
Outreach Support
Miscellaneous
3,960
2,120
1,310
734
8,404
5. Cost of Charitable Artivities
C. Facilities Expenses
2024
Insurance
Elertricity
Water Rates
3,837
4.770
288
937
Repairs, clean ing, etc
Rates
Alarm System & Other Works
New Equipment
Oil for Manse
Property 2
917
1,073
483
12,305
12

CASTLEDERG FREE PRESBYTERIAN CHURCH
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2024
5. Cost of Charitable Activities
D. Transport Expenses
2024
Bus Running Costs
Bus Hire
Car & Travel Expenses
540
540
5. Cost of Charitable Activities
E. Media and Advertising
2024
Internet and Webcasting
Media Supplies
New Equipment
Miscellaneous
Advertlsing and Printing
530
479
I,￿9
S. Cost of Charitable Activities
F. Other Expenses
2024
Magazines, Bibles and Books
Postage
Church IT Costs
Special Project I
172
172
Total- Cost of Charitable Activitie5
37,682
13

CASTLEDERG FREE PRESBYTERIAN CHURCH
NOTES TO THE ACCOUNTS Icont'dl
For the year ended 31 December 2024
Grants and Donations
2024
Missionary Gifts
Youth Council
UK Fund
Missionary Council
Whitefield College
Central Fund
Miscellaneous Gifts
2,070
Ic(J
30)
1,592
1,0
5.062
7. Governance Costs
2024
Fee5
Accountancy Costs
Legal Costs
Miscellaneous
8. Asset and Investment Purchases
2024
Purchase of Equipment
13,283
13,283
14

CASTLEDERG FREE PRESBYTERIAN CHURCH
NOTES TO THE ACCOUNTS {conVd)
For the year ended 31 December 2024
Movement on Funds
Re￿IPtS
Payments
Transfers
Total
2024
Unrestricted Fund5
44,326
43.327
999
Restricted Funds
Mission Fund
Building Fund
16.834
12.984
3,850
16.834
12,984
3.850
15