Portglenone Free Presbyterian Church
Receipts and Payments Account
For the year ended 31 December 2024
Unrestricted
funds
Restricted
funds
Total
2024
Note
Receipts
Volunta
Recei
ts
Offerings and Gifts
Bank Interest
Other Receipts
99,111
8246
16.173
115,284
8,246
From Charitable Activities
Other
Total Receipts
107,357
16,173
123,530
Payments
Cost of Fundraising
Cost of Charitable Activities
Grants and Donations
Governance Costs
74,390
6,019
1,279
74,390
17,769
1,297
11,750
18
Asset and Investment purchases
Building expendlture
6,778
6,778
Total Payments
81,688
18,546
100,234
Net recelpts/(payments)
25,669
(2,373)
23,296
Transfers between funds
(2,373)
2,373
Fund surplus/(deficit) for the year
23,296
23,296
Cash and Bank Reconciliation
Balance at start of year
Surplus/{deficit) this year
Cash at bank and in hand atyearend
525,553
23,296
$48,849
525,553
23,296
548,849

Portglenone Free Presbyterian Church
Statement of Assets and Llabllltles
as at 31 December 2024
2024
Note
Assets Retained for Church Own Use
Manse
Church
Fixtures and Fittings
350,000
1,064.732
243,532
1,658,264
Cash Funds
Current Accounts
Deposit Accounts
293,343
255,506
548,849
Liabllitie$
Other Loans
Net Assets
2,207,113
Represented By Funds
Unrestricted funds
Restricted funds
General
548,849
Mission
Building
1,658,264
2,207,113
Funds at Year End
2,207,113
The financial statements were approved by the Trustees on 5th September 2025 and
signed on their behalf by:
Mr Alan Murp y
Trustee
Rev David Stewart
Trustee

Portglenone Free Presbyterian Church
Notes to the financial statements
For the Year Ended 31st Oecember 2024
Offerings and Glfts
Unrestrirted
funds
Restricted
funds
Totsl
2024
Envelope Weekly Offerings
Loose Weekly Offerings
Missionary Offerlngs and Gifts
Bulldlng Fund Offerings and Gifts
Other Gifts and Offerings
Legacy Gifts
Gift Aid Claim
61.081
21.090
61.081
21,090
5.955
10,218
5,955
14,702
4,48¢
12.456
12.456
99,111
16,173
115,284
Unrestrlrted
funds
Restricted
funds
Totsl
2024
3 Other Receipts
Other Income
Unrestricted
funds
Restrlcted
funds
Total
2024
4 Other Charltabl• Activities
Offerings for Medla Mlnlstry
Offerin8s for Missions and Conferences
Income from Books, Ma8azines, Etc
5 Cost of Charltsble Activities
Unrestrlcted
funds
Restrlcted
funds
Total
2024
A. Salaries and Pensions
Minister's Salary
Caretaker's Salary
Employer's Pension Contributions
Mini5te¢s Welfare Provision
Gifts to Organist's
35,054
3.900
2.006
308
600
35,054
3,900
2.006
308
600
Salaries and Penslons
41,868
41.868

Portglenone Free Presbyterlan Church
Notes to the financlal statements (continued)
For the year ended 31 December 2024
5 Cost of Charltable Actlvltles
Unrestrfcted
funds
Restricted
funds
Total
2024
B. Ministry Expenses
Pulpit Supply- Church
Youth Fellowshlp
Sunday School
Chlldren's Work
Misslon5 and Conference
Mum's & Tots
Catering
Outreach Support
Miscellaneous
5,200
2.210
24
361
893
5.200
2,210
24
361
893
886
886
882
882
Mlnlstry Expenses
10,456
10,456
5 Cost of Charitable Actlvltles
Unrestrlrted
funds
Restrirted
funds
Total
2024
C. Facilities Expenses
Insurance
Electrlclty
Water rates
Repairs. cleaning etc
Grounds Maintertan
Miscellaneous
2.496
2.416
1,146
7,634
121
2,496
2,416
1,146
7,634
121
Facllltles Expenses
13.813
13,813
5 Cost of Charitable Actlvltles
Unrestrlcted
funds
Re5trirted
funds
Total
2024
D. Transport Expenses
Bus Hlre
Car & Travel Expenses
4,ISO
4,150
Transport Expen5e5
4,150
4.150

Portglenone Free Presbyterian Church
Notes to the financial statements (contlnued)
For the year ended 31 December 2024
Cost of Charitable Actlvitles
Unrestricted
funds
Restrlrted
funds
2024
E. Medla and Advertising
Internet and Webcasting
Media Supplies
New Equipment
Miscellaneous
Advertisin8 and Printing
504
504
636
636
Medla and Advertising
1,140
1.140
5 Cost of Charltable Actlvltles
Unrestrlcted
funds
Restricted
funds
2024
F. Other Expenses
Magazines, Bibles and Books
Postage
Church IT Costs
Events and Outlngs
Sundry expenses
1,936
75
90
798
64
1,936
75
90
798
64
Other Expenses
2,963
2,963
Total- Cost of Charltable Actlvltles
74.390
74,390
6 Grants and Donations
Unrestricted
funds
Re5trlrted
funds
2024
Missionary Glfts
Youth Council
LT8S
Missionary Council
Whitefield College
Central Fund
Mlscellaheous Gifts
8.940
8,940
loo
1,260
loo
1,260
1.550
1,550
4,118
1.801
4,118
1,801
6.019
11.750
17,769

Portglenone Free Presbyterlan Church
Notes to the financial statements (continued)
For the year ended 31 December 2024
Unrestricted
funds
Restrlcted
funds
Governance Costs
2024
Bank Fees
Accountancy Costs
Legal Costs
Miscellaneous
273
1.006
18
291
1,006
1.279
18
1,297
Unrestrlcted
funds
Restricted
funds
8 Asset and Investment Purchases
2024
Building expenditure
6,778
6,778
6.778
6,778
Movement on Funds
Balance at
2023
Recelpts
Payments
Transfers
Balance at
2024
Unrestrlrted Funds
General Fund
525.553
107,357
81.688
2,373
548,849
Restrlcted Funds
Mission Fund
Bullding Fund
10,218
5,955
16,173
11.750
6,796
18.546
1,532
841
2,373
1,658,264
1,658,264
1.658.264
1,658,264
Totsl Funds
2.183,817
123,530
100,234
2,207,113