# 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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## 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
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## 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|
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## 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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