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
I25￿24
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 ap*able 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 d￿rity 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 y￿r
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 D￿eMtser 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