Using =IF correctly?

Hi all

I'm trying to create a formula for the following:

If the number is over 25, then minus 25 off this, however if its below 25, do not minus anything.

So if its 128, it'll minus 25 off this. However if its 14, it wont?

I've been told it could be started with ''=IF''

Thanks in advance!

with the value to be tested in A1 (128 or 14) the if function would look like

Formula:

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This formula can be in any cell (except A1 where the value to test is stored)