Larne Free Presbyterian Church
Receipts and Payments Account
Year Ended 5th April, 2025
The Charity Commission for Northern Ireland Number: 109396 HMRC Charities Reference Number: XN 48691
Larne Free Presbyterian Church
Receipts and Payments Account
Year Ended 5th April, 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Notes|Funds|Funds|Total|Total|
|2025|2024|
|£|£|£|£|
|Receipts|
|Voluntary|Receipts|
|Offerings|and|Gifts|2|56,165|0|56,165|78,237|
|Gift|Aid|Recovered|7,458|0|7,458|7,954|
|Other|Receipts|
|Investment|Income|3|2,420|0|2,420|1,901|
|GROSS|INCOME|66,043|0|66,043|88,092|
|Resources|Expended|
|Cost|of Charitable|Activities|5|70,290|0|70,290|53,828|
|Grants|and|Donations|6|5,754|0|5,754|7,887|
|Governance|Costs|7|653|0|653|1,847|
|TOTAL EXPENDITURE|76,697|0|76,697|63,562|
|Excess/Deficit|of|Income|over|Expenditure|(10,654)|0|(10,654)|24,530|
|Receipts|from|Sale|of Assets|0|0|0|0|
|Payment|for|Purchase|of Assets|0|0|0|8,747|
|Fund|Surplus(Deficit)|for the Year|(10,654)|0|(10,654)|15,783|
|Cash|Balance|at|Ist January,|2025|(2024)|102,648|0|102,648|86,865|
|Cash|at|Bank and|in|Hand|at|Year|End|91,994|0|91,994|102,648|
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Page 1
Larne Free Presbyterian Church
Statement of Assets and Liabilities
Year Ended 5th April, 2025
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|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|1|Wixed|Assets|
|Piano|and|Equipment|897,703|897,703|
|2|Cash|Balances|
|Held|at|Bank|91,994|102,648|
|Cash|on|Hand|0|0|
|3|Investments|
|Listed|Investments|0|0|
|4|Other|Assets|
|Gift|Aid|Reeoverable|0|0|
|5|Liabilities|
|Other|0|0|
|989,697|1,000,351|
|6|Represented|By|Funds|
|Unrestricted|Funds|General|91,994|102,648|
|Unrestricted|Funds|Capital|897,703|989,697|897,703|1,000,351|
|Financial|Statements were approved were approved approved|by the the|Trustees on on|24¢/Z2/2Z2c2 G|and|
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Financial Statements were approved were approved approved by the the Trustees on on signed on their behalf by:
Rev David Brown - Trustee Hill Reid - Trustee
Page 2
Larne Free Presbyterian Church
Notes to the Accounts
Year Ended Sth April, 2025
1 Accounting Policy
The Accounts have been prepared on a Receipts and Payments basis with a Statemenmt of Assets liablilities
| Unrestricted | Restricted | |||||
|---|---|---|---|---|---|---|
| Notes | Funds | Funds | Total | Total | ||
| 2025 | 2024 | |||||
| £ | £ | £ | £ | |||
| 2 | Grants and Gifts Received | |||||
| Weekly Collections | 51,370 | 0 | 51,370 | 49,662 | ||
| Other Collections | 4,795 | 0 | 4,795 | 28,575 | ||
| Other Gifts and Income | 7,458 | 0 | 7,458 | 7,954 | ||
| Grant Received | 0 | 0 | 0 | 0 | ||
| 63,623 | 0 | 63,623 | 86,191 | |||
| 3 | Investment Income | |||||
| Bank Interest | 2,420 | 0 | 2,420 | 1,901 | ||
| 2,420 | 0 | 2,420 | 1,901 | |||
| TotalReceipts | 66,043 | 0 | 66,043 | 88,092 | ||
| 5 | Cost ofCharitable Activities | |||||
| Salaries and Pensions | ||||||
| Gross Salary and Housing Allowance | 37,632 | 0 | 37,632 | 34,368 | ||
| Employers Pension Contributions | 778 | 0 | 778 | 469 | ||
| Employers NIC | 0 | 0 | 0 | 0 | ||
| Welfare Provision | 338 | 0 | 338 | 308 | ||
| Ministry Expesnes | ||||||
| Interim Moderator | 0 | 0 | 0 | 0 | ||
| Pulpit Supply | 1,915 | 0 | 1,915 | 1,440 | ||
| Childrens Work | 4,747 | 0 | 4,747 | 1,755 | ||
| Facilities Expenses | ||||||
| Electricity & Gas | 4,915 | 0 | 4,915 | 6,198 | ||
| Insurance | 2,600 | 0 | 2,600 | 1,589 | ||
| Repairs | 5,433 | 0 | 5,433 | 2,088 | ||
| Water Rates | 0 | 0 | 0 | 0 | ||
| carryforward | 58,358 | 0 | 58,358 | 48,215 |
Page 3
Larne Free Presbyterian Church
Notes to the Accounts
Year Ended 5th April, 2025
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|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Notes|Funds|Funds|Total|Total|
|0|0|
|£|£|£|£|
|brought|forward|58,358|0|58,358|48,215|
|5|Media &|Advertising|
|Stationery,|Advertising &|Postage|2,219|0|2,219|544|
|Accounting &|Compliance|2,598|0|2,598|2,352|
|Other Expenses|
|Magazines,|Books|and|Bibles|666|0|666|528|
|General|Expenses|6,449|0|6,449|2,189|
|Cost|of Charitable|Activities|70,290|0|70,289|53,828|
|6|Grants|and|Donations|
|Missionary|Gifts|5,754|0|5,754|7,887|
|Presbytery|Central|Fund|0|0|0|0|
|Cost|of Grants|and|Donations|5,754|0|5,754|7,887|
|7|Governance|Costs|
|Bank|Fees|and|Charges|146|0|146|152|
|Legal|and|Professional|Fees|507|0|507|1,695|
|Cost|of Governance|653|0|653|1,847|
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