Trfnlty Free Presbyterfan Church, Portavogle Statement of Flnanclal Actmtles for the year ended 31 December 2025 Notss Unrestrkted Restrfcted Funds Funds Total 2025 Total 2024 Income Irom: Dortations and le8ades Charltsble A¢tlvltle5 Investment income 177,226 270 18,857 28,821 206,047 270 195,212 107 45,292 15,112 Total Incomln8 resources 196,353 43,933 240,611 Expendftur• on: Ralslng funds Cost of charltable actlvltles Other costs 94,706 9,853 90,480 22,826 10,203 20,056 Total r¢sourc•s exponded 10,203 761 113,306 Net Income / expendlture lthre transfers 91,794 33,730 I2524 127,305 Transfers between funds 252,877 -252,877 Net movement In funds 344,671 -219,147 125.524 127,305 Opefii funds 992,909 612,830 &605.739 1.478,434 Fund balances at 31 December 2025 393 683 1731.263 1,605 739
Trlnlty Free Presbyterlan Church, Portavogle Balance Sheet t 31 December 2025 Unrestrlcted Funds Restrlcted Funds Total 2025 Total 2024 Notes Flxed Assets Tan8lble assets 818,010 818.010 565,311 Current Assets Debtors and prepayments Cash at bank and In hand 30,095 498,836 528 931 762 392,921 393,683 30,857 891,757 922 614 30,403 1,027.949 I,OS8,352 Credltors: amounts fallin8 due within one year io 9,361 9.361 11,810 Net current assets 519 570 393 683 913,253 1.046 542 Credltors: amounts falling due over one year li 6,114 Total assets less current Ilibllltlos 1,337,580 393,683 1,731263 1,605,739 Reserves Reserve5 12 1,337,580 393.683 1,731,263 1,605,739 1,337 580 393,683 1731263 1,605 739 The flnanclal statements were approved by the Trustees and slgned on their behalf:. J.nl, Trustee Q -kn Trustee Date:
Trl Trfnlty Free Presbytertsn Church. Portavogle Notes to the finandal staren for the year end•d 31 De(ember Z025 l Accounllng polkles asls of preparatk•n The finandal statements hwe been prepared underthe historical cost conven The fipan¢ial ststements have Ixen prepared In accordm with the Ststement of Recommended Practice: Accounting and Reporti lry Charitie5 preparing their a¢¢ounts In accordance wlth the nanCIal Rew11 Standard apable in the UK and Republlc of Ireland (FRS 102). Incomiffd Resources It is certain that the resource5 will be Tecaved and the value of the Inc(Mnir resource5 can be measured with 5uffiaert rdiwbility. Tax redalff4 on donatlons and Incomlng resources from tsx redaims are induded on the SOFA atthe same time as the 8 to whlch they relat& Volunteer help The value of anyvoluntsry help re£elved15 not induded in the accounts but ts descrlbed In the tnbStee< annual reporL Thls is included in the acq>unts when recevAble. Uability re¢o8nftlon Liabi1rtSes are recognfsed where it is more liketythan not thattheTe ts a legal or construclive obllgatlon commlttlna the drity to pay (Krt resources and the amount of the obligatson ¢an be measured with reasonable certalnty. These c4>5ts indudethe preparation ar examlnallon ofthe statutory accounts, the cost of trustee meetlngs and the cost of any legal ad¥ice to trustees on governance or consutithnal matter& Tanglble Flxed Assets These are capltallsed if they ¢an be used for than one year. They are valued at cosL Depreciation Is charged at the follow1 rates: Plant and equipment Flxtures and ffttlngs Lond and buiklin85 20% reduclry balance 20% reduc• balarKe
Trfnlty Free Presbyterlan Church, Portavo8le Notesto the flnanclal statements forthe yearended 31 December 20251contlnued} 2 Donatlons and hgKI•s 2025 Total 2024 Total Unrestrlcted Restrlctsd t)onatlons and glfts Glft ald on donatlons and 81fts 152,lJOO 25.226 177 226 24,365 176,365 166,698 206 047 195 212 3 Charltable Artlvltl•s 20ZS Total 2024 Totsl Unrestrlcted Restrlcted Income from books, magazlnes etc 270 270 270 270 107 107 4 Inv¢itrn•nt Incom• 2025 Total 2024 Total Unrestrlcted Restrlrted Bank Inter•st recelvable S Cort of Ch•rltable A¢tlvltl 2025 Total 2024 Total Unrestrlcted Restrlctsd Salarles and Penslons MSnlstry Expenses Facllltles Expenses Transport Expense5 Medla and Advertlslr other Expenses 57,366 18,359 8,313 4,158 1,255 57,366 18.359 8,313 4,158 1255 55,109 14,085 11,561 4,567 1,216 94 706 90 480 6 Other oxp•ndtture 2025 Total 2024 Total Unrestrkted Restrkted Grants and donatlons B4nkfees Independent examlners remuneratlon Loan Interest 6,763 457 2,350 283 10,203 14966 457 2J50 20,486 441 Ihoo 499
Trlnlty Free Pre4>yterlan Church, Portavo8le Notes to the Iln•nclal statemwits for the year ended 31 Dec4mber 2025 (wntlnu•d) 7 Flxed assets Pl•nt & Equlpment Mxtu & Flttln Prop•rty Totsl At l January 2025 Addltlons Dlsposals At 31 December 2025 561,012 253,560 34,229 12,746 607,987 253.560 814 572 861547 D•prttl•tlon At l January 2025 Charge for the yr Ellrnlnated on dlsposals At 31 December 2025 30,381 771 12,295 90 42,676 861 Net book valu• At 31 Decernbor 2025 814 572 361 818 010 At 31 D•cember 2024 561012 451 565 311 8 D•btorn 2025 2024 Gfft ald recoverable Prepayments 29.682 28,514 30.857 9 6ank balanc•s 2025 2024 Currant account Deposlt a¢¢ount 42.528 14,942 1,013,007 1027 949 891.757
Trlnlty Free Presbyterfan Church. Portavogle li Notes to the ftnanclal statements for the year ended 31 DeMtser 20251contlnued) 10 Credltors: amountsfalllng due wlthln one year 2025 2024 Accruals Bank loan 2,717 2,612 9,198 11 Credltots: amounts fallln8 du• ovor one year 2025 2024 Bank loan 6,114 12 Reserves 2025 Total 2024 Totsl Unrestrf¢*ed Restrfcted Reserves bltrlvd 992,909 612,830 1,605,739 1.478,434 Net movement In funds 344.671 -219,147 125,524 127,305 Reser¥es clfwd 1337 580 393,683 1731263 1,605.739 Analysls of doslngfunds 2024 Totsl unrestr0rt Restrfcted Totsl Flxed assets Current assets Current Ilabllltles Long temi Ilablllty 818,010 528,931 -9,361 818,010 922,614 -9,361 565,311 1,058,352 -11,810 -6,114 1,605.739 393,683 1337 580 393 683 1,731,263