Christ Church Lisbum Trustees. Annual Report and Fin?nclal Statements for the year ended 31 Dember 2025 Registered wtth the Charity Commission for Northern Ireland NIC101245
Chrlst Church Lbburn TRUSTEES. ANNUAL REPORT The Trustees psent the annual report and statement of Receipts and Payments and Asset5 and Liabilities forchrist Church L(sbum for the year ended 31st Decernb&r 2025. The Truste@s have adopted the provision5 of Accounting and ReportlnÉ by Charities Statement of Recommended Practice applicable to charities preparlne their accounts in accordance with the Flnancial Reporring Stsndard appllcable in the UK and Republic of Ireland IFRS 1021 leffettive Istjanuary 20151. Reference and admlnistrative details Address: Parlsh Office Church Lane Ltsburn Co. Antrfm BT28 UL Reglstered Charity Number NIC10124S CharityTrustees Mr Stephen Long IHon. Secretary) r Mervyn Dou8herty Mrs Valerle Christy Archdeacon Paul Dundas ICh4irrnanl Mr Ivan Anderson Mrs Beth HarrSs Mr Paul Arrnstrong Mr Thomas Ringland Mrjohnston BoOe Miss EmilyThornpson Rev Gareth Campbell Mr Éric Thornpson Mrjack Craig (Reslgned 20251 Mrs Janice Thompson MrTom Doran (Resigned 20251 The late Mr Kevin Thompson (Resigned 20251 Mr rv0rAnnett IAppointed 20251 Mrs Audrey Knowles (Appointed 20251 Page 2
Chrlst chUh Lisburn TRUSTEES, ANNUAL REPORT l¢ontinuedl Independent Examlner John Mccleary FCA Mccleary & Company Ltd Charted Accountants arwey Studlos 14 Longstone Street Lisburn Co. Antrim BT28 ITP Banker5 Danske Bonk 62-66 Bow Street Lisburn Co. Antrim BT28 IYS Page 3
Christ Chur¢h Lisburn TRUSTEES, ANNUAL REPORT Icontlnuedl Ob ectlves and ActlvStles: Objertive5 and Aim5'. The charitable purpose of the Chur£h of Ireland is the advancement of religion. The principal functlon of Christ Church Lisburn is to support the advancernent of the Chfi5tK3n rellglon by promotln& throu8h the work of Chrlst Church, the whole mission of the Church. pastoral, evangelistic, social and ecumenical. Being open to and engaging wlth society as a whole and offerine sUPPOrt forthose needing help. 15 fundamental to the prartical delwery of the benefits of Chrlstlanity. As a result of activity in the pursuit of the advancement of the Christian rellglo, Christ Church Li5bum has custody of propertv and of cOrdS. mèterials and 8rtifacis of significance to the cultural and religious heritage. the m8intenance ol which i% undertaken by the S&lett Vestry of Chrlst Church Lisburn. Communlty: Gathering as a community of Christian f31th on a Sunday Is central to the wltness of the parL%h. We have a morning Service each sndaY with at least one evenlng seNice each month. We have an early Holy Communion Setvice on the 1st Sunday of the month 8t 8.30 am as well and Messy Church that $3me day at 4 pm in the Hall. When we gather, we have 8roups also for our children and young people during mornine worship. The Diocesan strapline is 'Growing Healthy Churche5' and the following report hlghlights aspects of what that means forourf31th tornmunity. A journey took place in 2025 to explore through meetlngs, conversations and sermons on our mission staternent. We also invited four guest speakers to'conVer55tns of Hope, on a Tuesday night to share about theirfaith, context and where hope Is evident to help in this proce55. The previou5 mission statement has exlsted Since 2th8 $0 a fresh persp¢tive 8lves renewed purpose through three words'.'Christ, Community and Love.. Technology enabled us to keep connected with people in thelr home5, hospltal, care homes or on a staycation. The parish acknowledges the inputfrom all on the AV team, our organist, choir. praise group and men's choir in shapin8 the services 45 well as i(ems forour worship services. We pay tribute to a number of organlsts and pianists who deputized on the organ and piano for5everal months when our OT8anist Ross Morrow was serlously ill. We were delighted that he has returned to the organ. Our parish organisatlons are led by a gat tearn of leaders and volunteers and allow peop to gather In our halls but make connectlons Into wider community life. There is the Parish Choir, Praise Group, Men'5 Choir, Hospitality Group. Bowling Club. Tuesday Coffee, 8lble Study, Badmlnton Club, The Ladybird5 la women's group), Prayer Fellowship, Tots Together, Craft Group, GFS. CL8. Acorn Club, Messy Church, CCK. CCY, W3lking Group, and Pastoral VisitoTS. In partlcular, the Tuesday Coffee morning Is a 'warm room, with up to 70 people attendin8 each week from the parish and community. There is a great team of volunteer5 to SUPPOrtthis rninistry. Two of our Ic(al schools came and sane at the Tuesday Coffee at Harvest and Christmas and we made 8 focu5 one morning to support Marle Curie. We are a comrnunlty that encompasses people from blrth to over 100 years old. with people living throughout the Breater Lisburn are3. Our oldest parishioner, Kathleen Chapm8n celebrated her 106th birthday In June. The clergytearn of the Rettor, Archdeacon Paul Dundas, ourcurate the Rev Gareth Campbell and our senior mini5terthe Rev John Pickering brought leadership to a falth community amidst a post Covld wodd and rising cost5 of living locally. Archdeacon Paul Dund35 celebrated 20 years as Rector of the parish on the lh January and a special weekend of fellowship reflected this slgnificant mikstone as well a5 looklng at our mission as church with thÈ Rev Peterjones our Speaker on Saturday and Sunday. The Revjohn Pickering celebrated the 60th anniversary of his ordinstvjn èt a service on the 22nd June when he pached at the rnorning setwice. The clerg¥ sought to 5UPPOrt familie5 who lost a loved one as well pastor those in hospital and nursing care. There are 3150 the mornents of joy surh a5 a baptism, wedding. confirrnation or special birthday or anniversary. Much of the pastoral care is through regular connection5 at worship and parish organisations by the clergy as well 8s people caring for one another as a community of faith. One aspect that reflects the need to support bereaved pari5hroners Is the annual bereavementservice In late November. Ourcurate. the Rev Gareth Campbell announced in mid-December that he w35 moving on to a new role in the Blackstaff Mission A8 of Belfast in March 2026. The p3rrnership with the local Lisburn Foodb3nk continued as donations were gathered at dlfferent tirnes throuBhoutthe year, especially at Harvest time. The Foodbank plays a vitsl role in supporting so many people in ourcfty. We zre grateful that some of our church family are volunteers èt the Foodbank. We h05ted the PSNI Carol Setvice in December in our church with choirs from Carryduff PS and Bèllymacash P5. and heard agaln of the great need in the community through the mlnistry of the Foodbank. Page 4
Chris1 Church Li5burn TRUSTEES, ANNUAL REPORT Icontlnuedl The Rertor 15 Part of the City Centre tVTinisters' Fellowship, and theyor8anized the Good Friday Walk of witness on a wet5pring day. We worked with Lisburn and Castlereagh City Council for a service in Seymourstreet Methodist Church to flert VE Day 80 on Sunday Ilth May. Our own parish held a very succe5sful'May Melodies, concert In our hall with guest artists and parfsh groups and individuals takin8 part to re*lett the VE Day 80 commernorations. A number of churches orEani5ed 4 nights ol outreach during December as people gathered in UsburTr's Light Festlval. A5 part of Connor Diocese. the clergy attend quorterlv rneetings across the Diocese as well as the Lisburn Rural Deanery. Durlng Holy Week we had our worship services that flected the storyof Chrisvs death and 5rrectIon through the mlnlstry of Mark Wells who works forthÈ Bible Society Nl. We hosted on the Tuesday night an event fwusing on the work of the 8Sble Society with Wilson 8e4re sharing about irs work. We journeyed on Maundy Thursday to the church gate and served hot dogs and refre5hrnents to all who p4ssed by on a dry spring day. The parish office Is a pll7ce of connectlons for parhloners and the community. It is our adrninistration hub and 5ervesthe parlsh and cornmunity In ministering to many people. Llsburn Community DeTnentia Care group meets rnonthly with a varied programme wlth each person supported bya family member in attendance. The Wendy Gib50n Ballet Acaderny uses our prnIses three times a week forgirfs throughoutthe community and Elegant Exercise began on a Tuesday at 12 noon. Complian¢e with publlc benefli.. The P8rlsh has given careful consideratlon to the Charfty Commission for Northern Ireland guldance on public benefit, to ensure the parish's objectives and activitles. as well as providing publlc benefit. ACHIEVEMENT AND PERFORMANCE Charit•ble Activities.. Gathering as the people of God on Sunday is the Trntral activityof the charity. During the year we rnoved to 10.30 am in Juty as norrn31. but continued with this pèttern in September. The opportunityforfellowship 3fterthe morning seNi¢e 15 central to building comrnunity. The church festivals continued to be tirnes to g8ther for extra 5eNices as well as thinking of orhers a5 well. The seasons of Lent, Easter, H8Nest and Chri5trnas gave us a clear focus amidst all the challenges In our corntnunty 3nd agaln with technology allowing the messages of Chri5V5 death and resurrection, creation, God's love and coming to us as Saviourto be so powerful in a world of 88t uncertainty. The Healing Services have supported our pastoral care of parishioners and friends. Having a couple of 12-hour days of prayer in the year In the church allowed parishioners the opportunityfor peace and quiet but united in prayer for the parish and community. The development of Messy Church morthly on the Sunday afternoon continues in reachin8 Out to famllies. Oursurnmer Kids, Club was held in August over3 nights. Our parish orEani5ations contlnue to be led by parishloners and the clergy. We have a large group of volunteers which supporrs the parlsh group$ and activities of the charity. All ol these groups play a signiflcant part in gathering people together of all ages and for various purposes in the mission of the Gospel. This complements our uniformed parish organisations working with chlldren, Tots Together for pre-school children, whlch again draws in people froir the communlty, to our CCY group foryoung people who attended the Diocesan weekend at Ca5tlewell8n Castle and lived und&rcanva5 at Summer M8dness. A big highlight of ourchurch year was the 8 young people and 2 adult5 who were confirtned in November and took that step of f31th to follow Jesus. GroLJPS have worked rogetherto invite others to bo part of a vislt to the UlsterAviation Society and seeing the Belfast Giants ice hockey team. Page 5
Christ Church Lisburn TRUSTEE5' ANNUAL REPORTl¢ontinuedl The Select Vestry rneets monthty in carrying out the reskx)nsibilities asTrustees in terrns of the mission of the charlty and SUPPOrting our worship and the ministry of the parish or8all158tions. Our annual Easter General Vestry met in person in the hall 3$ we flected on the previous year and looked forward to shaping parish life. A new Select Vestry was eletted to serve lor Year. The Trustee5 h3V& Put in place strong pollcles to tnitig3te any potential harm to anyone partaking in Church activitie5 8nd have a child prote¢tion policy in place under the control of our Safeguardlng Trust panel. They produced an'emergency procedures policl in February for use In the church during worshlp orevent5. OurTrustees ensure that the buildin85 are well maintalned and meetthe required fetY5tand8rd$. The Trustees appointed George and Sheena Gr4ttan 35 Honorary Joint Treasurers and Trevoi Annett as 61ft Ald Secretary. Thelrwork in managing ourfinances to allow for mission and ministry Is kev to the woiking of the Select Vestry with a huge drive to increase Gift Aid from parishloners. The signs have been encouraging that the parish ha5 increased its income through more p4ri5hioners gift aiding their donations from 50% to 70%+ In 2025. The Select Vestry is supported by various people and an FWO team in managing the fflonies that come In to supwrtthe charity. The use tsf Standing Orders h35 been further encouraged for parishloners in their support of the charity and this has rneantthat giving has been rnore sustsined overthe summer months in particulèr. Our treasUrsheena Grattan delivered a seminar called 'Plannlns Ahead-your Last Glff. which focused on getting one's worldly affair5 in order. A very import8nt topic as ev(denced by the attendance of over70 people, and the topics were covered in a wide-ran8inE 5erninar together with discusslon and questions. The issue of Safeguarding 15 pararrK)unt to the work of the paTish. The p8rlsh panel of 8everley Ringl8nd, Robin Smythe and the Rectorcontinues to keep 5afeBuarding to the fore in parish Ilfe forvolunteers and Child. The panel w8s added to with the addition of Stephen McKlmm. The panel wsits the orginisations each yeara5 well as shaping an event in late Augustforall involved In ministering to children and young people. The crgyteaM continued school assemblies in Central and Old Warren PS. Ourcurate the Rev Gareth Carnpbell started taking lesson5 In Lisnagarvey High School. Parishioners and clergy serve on the Board of Governors of both schools. and the Rector. Archdeacon Paul Dundas, was appointed a5 the chairperson of the Board of Governors In Central PS. We continued a se in Old Manor Home every couple of months with a card seNice in December at which the men's choir san£. A few of our parishioners sing in local ca how5 3nd the cler8y link up with them to provide a shoTt talk as well. The challenges for pastoral care contlnue In the parish. but the cler8Yte&rn and $tOral vi51tor5 endeavoured to keep in contacr with parishioners 8nd supportthem in 8 variety of ways through all the seasons of people's lives. The impact of the large number of deaths in recent years has been deeply felt in fatnilies, parish organisètions and Sunday worship. We hosted 3 grief course with Links Counselling called'Finding Hope in Grief and this proved verySUpporte tti those attendlng. We followed this up with Ali Clarke speakin8 at our annual be8vernent service. All wrote the bereavement course which we used in the spring of 2025. We pay tribute tts èll our parish staff and leaders for theircommitment, faith and willlnEnes5 to adapt to changing ¢lfCUrn5tances and their support in shaping worship and ministry. The Contact m8g8zlne was a means of communication and contact to the widerchurch family along with several WhatsApp' group5 th3t keep people informed and connected. Parishioners were generou5 to the worf< of the charlty as well as other mission agencles through direct giving. We also host our Tuesday coffee mornlngs forthe community to support parish life and held a very 5ucce5sful Afternoon Te3 Wlth The Cla Chorale providing the entertalnment. There was the Harvest Appeal for training clergy in U8and3. Lisburn Foodb4nk and 8eneral missk)n supptsrt and then at Chrlstmas we 5UPPOrted the Salvation Army. Lisburn Foodbank 3nd SAMS Ireland through practical gift5 and donatSons. Throughout the year, we have visiting speakÈrs both on Sundays and some weekdays hlghlightlng the alIng work by mi55ion agencies and charities in our 50tiety and world and which we support prattical. financially and prayerfully. The Mother5, Union and Craft group rn8de hats, blankets, bedding, and syrlnge driver bags for Baby Basics, Mi55ion to Seafarers, the Hosplce, prnature Baby Unit, Women's Aid and Almosr Home. Page 6
Christ Church Lisbum TRUSTEES, ANNUAL REPORT Icontlnuedl Global connertion5'. The Tru5tee5 nominatecj SAMS Ireland mission partner Melissa Newell in EcuJdoras the mission 88ency to 5UPPOrt in 2025 through the Lent Appeal b.am jar51 and Christmas Bauble scheme. It wa5 a joy to have Melissa with us on Sunday 6th April at rTh)rnin8 worship and for parishioners to meet her The Trustees sent a flnèl sutn of just over £8,IXO.00 to Fields of Life for an agri-project at St Apollo 5rhool a5 It continues the Journey to 5UStainability. We welcomed Bishop Wi150n Kisekka and Canon Paul K3kooza from Luwero Diocese, Uganda to the parish In early July and they enjoyed the opportunityof meeting parishloners and share stories of hope. Our Harvest Appe41 supported the local Lisburn foodbank. clergy trainlng in Uganda as well as supporJng charities and agencies locally and globally. The parlsh seeks to be a place where people followJesu5 and grow a healthy thur¢h. It faces many challenges, butthrough faith. hope and love, It has become a community rèdiatin8 the love of Christ for 311. Wlth our new mission Statement based on themes of 'Christ, Community and Love,, we seek to continue that wltness to the GospEI. FINANCIAL REVIEW Finan<ial position Our unrestricted income forthe year was É244.612 and our unrestricted expenses forthe yearwere £232,043. Thls resulted In an overall unrestricted surplus of £14,450 after adjustments are tnade fortransfers between funds. This leave5 U5 wf(h unrestricted net current assets of £185,683 and unrestricted tot31 assets of £1,490,228 on 310ecernber 2025. Trustees. Poll¢y on Holding Reserves. The Trustees a aware of the importance of keeping Sufficient resee5 of money In our general account to enab good control of c35h flow and to meet the demands of the d3y-to-day running of the church. Goln8 concern The trustees have reviewed the budgets for the year ahead and are satlsfved that there are adequate funds in place to ensure th3t the parish can continue its activities and the fsnanclal statements forthe 2025 year c3n be slgned off as a Etsing concern. Governing do¢umènt Chapter 111 of the Constitution of the Church of Ireland governs P3rishes and Parochial Or8ani5ations. The Selett Vestry rnemèers are the Charity Trustees. RrUitrneTrt and appolntment of Select Ve51ry ltrustee51 All member5 of the Church of Ireland who a overthe age of 18 and 8 either resident within the parish or live elsewhere but have been accustomed member5 of the p8rish for at least three months, may register as members of the Gener81 Vestryofthe parish. allowing them to attend and vote at meetings of the fjeneral Vestry and to stand for election to the Select Vestry. Meeting5 of the General Vestry are held at least once a year. The Select Vestry is elected a5 of the General Vestry meetin8. The Select Vestry will hold their posrf(ions for a periotl of one year. Select Vestry members may be re-elected annually and there is no limit on the number of tem5 that rnay be served. Organi5ational structure The Select Vestry Is responsible for the day-to-day management of the parish. The Select Vestry conslsts of the member5 of the clerey serving in the parish, Zny curate assistant, the churchwardens and generalty not more than twelve other members of the General Vestry elected atthe Easter Vestry meetlng. The Select Vestry is chaired by the incumbent orother member of the clergy offlc18tlng in the parish. Select Vestry members are responsible for making decisions on rn3tters of general COnM and irnportance to the parish including how parish funds are to be applied. The Select Vestry meets at tirnes fixed by members or by the dio¢e$an synod. Special meetin8s may be convened at anYti[r by the chairperson orthe churchwarden$. In 2025 the Select Vestry met 12 times durin8 the year. Approved by o er of the rd of trustees on 18 March 2026 and signed on Its behalf bv.. Mrsteph n. Secret8ry1 Page 7
Christ chh Lisbum INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTCHURCH LISBURN I report on the accounts for the yearended 31 December 2025 Set out on paBes Ioto 18. Respective responsibililles of trustees and examiner The ch4rity'5 trustees are responsible for the preparation of the accounts in accordance wlth the Charf(ies Act (Northem Ireland) 2008. It is my o5ponsibilityto.. examine the accounts undersettion 65 of the Charftles Acr followthe procedures laid down In the General Directions given bythe Charity Commlssk)n for Northem Ireland lundersection 6519llbl of the Charities Act),. and state whether partlcular matters have come to myattention. Basis of the independent examiner's report I have examined your charity accounts as reouired under sectSon 65 of the Charities Act and my examination was carried out in accordance with the general directions gfven by the Charities Commisslon for Northern Ireland undersection 6519llbl of the Charities Act. My examinatlon included a review of the accountin8 cordS kept by the charity and a comparison ol the accounts presented with those records. It a159 included consideration of èny unusual iterns or disclosures In the accounts and seeklng explanatSons frotn you as charity trustees concerning any such rnatters. My role is to stste whether any material matters have corne to my attention glvlng me cause to believe.. l. That accounting records were not kept In accordance with section 63 of the Charitle5 Act.. 2. That the accounts do not accord with those ac¢ounting records,. 3. That the accounts do not comply with the accounting requirements of th& Charities Act,. 4. That there isfurther informatk)n needed for a proper understsndlng of the accounts to be rehed. PIEe 8
Christ chUh Lisburn INDEPENDENT EXAMINER'S REPORT TO THE TRVSTEES OF CHRIIST CHURCH IISBURN Icont'dl Independent examiner's statemert Slnce your charivs gross Income e¥ceed5 £250,000 yourexamlner rnu5t be a rnember of a listed body. l Ean confirrn that l am qualifled to undertake the ex8mination berause l arn a registered member of the Institute of Chartered Accountants In Ireland which is one of the listed bodies. I have cofflpleted my examlnatlon and have no conc&ms In SpeCt of the rnatters111 to141 listed above and in connection wlth followin8 the Directions of the Charity Cornmission for Northern Iland,. I have found no matters that require drawing to your attention. John Mccleary FCA Mccleèry & Company Ltd Chartered Accountants Garvey Studios 14 Longstcne Street Lisburn Co. Antrim BT28 ITP 18 March 2026 Pa2e 9
Christ Church Lisbum STATEMENT OF FINANCIAL ACTIVITIES for theyear ended 31 December 2025 Note Unrestricted Funds Re$tri¢ted Endowmeni Funds Funds 2025 1024 Income and endowmemsfrom Donations and Legacies Charitable attivitie5 Other trading activlties Investrnent incorne Other 150,475 20,484 1,020 70,367 2.266 244,612 19,530 18,511 170,OOS 38,995 1,020 70,631 5,550 286,202 152,574 41,637 900 66,157 10,774 272,042 200 820 39,062 64 2,465 2,529 Expenditure on Direct costs Support costs Other 222,361 9.682 37,997 1,538 260,358 11.221 253,895 48,063 232.043 39,536 271,579 301.958 Totsl 12.568 14741 2,529 14.622 129,9161 Net galns/llossesl on investments Net InCome/lEMpenditul 12,568 14741 2,529 14,622 129.9161 Transfer between funds 1,882 11,882 Net movement in funds 14,450 12,3561 2,529 14.622 129,9161 Funds broughtforward 1,475,779 58,414 3,247 1,537,440 1,567.356 Funds ¢arTied forward 17 1490 229 56,058 1.552,062 L537,440 Pa8e 10
Chri$t Church Llsbum BALANCE SHEET 310ecember 2025 Unrestrl¢ted Funds Restrltted Endowment Funds Funds 202S 2024 Fixed assets- Tangible assets Investments li 12 733,356 575,000 733.356 580,136 737,071 577,671 5,136 Total fixed assets 1,308.356 5.136 1.313,492 1.314,742 Current assets Debtors Cash at bankand in hand 13 14 69,824 115,859 69.824 172,SS7 57,052 174,055 56.058 640 Total current assets 185,583 56,058 640 242,381 231,107 Creditors.. Amounts falling due within one year 15 3.811 3.811 18,4091 Net Current assets 181,872 56.058 640 238,570 222,698 Creditors.. Amounts falllng due over one year 36 Not assets 1.490 228 1.552 062 1.537,440 Funds of the charity Unrestrlcted funds Restricted funds Endowrnent funds 17 17 17 1,490,229 56,058 5.776 1,47S,779 58,414 3,247 Total charityfunds 1552,062 l537,440 The financial statement5 were approved bythe Board of Trustees and authorised for i55ue on 18 M4rch 2026 and wer d on Its beha bv Mrstep on. Secretaryl Mrs Valerie Chrlsty 18 March 202 18 M3rch 2026 Page 11
Chrlst chh Llsburn NOTE5 TO THE ACCOUNTS 31 December 2025 I. ACCOUNTING POLICIÉS BASIS OF FINANCIAL sTATEmEr$ The flnancial Statements of the charity, which is a publir benefit entity under FRS 102, have been ppared in accordance with the Charftles SORP IFRS 1021 'A£counting and Reporting by Charities.. Statetnent of Recomn*nded Prattice applicable to charities preparing their8ccounts in accordance with the Financial Reporting Standard appllc3ble in the UK and Republic of Ireland IFRS 1021 leffÈctive I January 20191,, Flnancial Reporting Stsndard 102 The Fin3ncial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The financial statements have been prepared under the historical cost conventlon. FUND ACCOUNTING Endowrn&nt funds are funds, the tapital of which must be retained either permanently or at the parish's discretion., the income derived frotn the endowment is to be used either as restricted or unrestricted income funds dependlng upon the purpose forwhich the endowment was established in the first place. Restrkted funds comprfse l?) income from endowrnents which is to be expended onW on the restricted purposes intended bythe donor and Ibl revenue donations orgrants for a specific parochial activity intended bythe donor. Where these fund5 have unspent balance5, Interest on their pooled investment is apportloned to the indfvldual funds on an averoge b31ance b8515. Unrestrlcted funds are Incorne funds whi¢h are to be spent the parlsh's general purposes. Designated funds are general fund5 Set aside by the rIsh for use in the future. INCOMING RESOURCES Recognltlon of incomlng resources These are inclvded in the St8tement of Financial A£tivitles ISOFAI when.. the tharity becomes entitled to the resources.. the trustees are virtually certaln they will recelve the resources,. and the monetary value can be measured with sufflcient reliability. Incoming rosour¢es with related e¥peThJbture Where incoming SoUrceS have related expenditure las wlth fundraising income) the incomlng SOurceS and related expenditure are ported gross in the SOFA. Grants and donatlons Grants and donations a only Included in the SOFA when the parish has unconditlonal entitlement to rhe sOurces. Tax reclalms on donations and g5fts Incoming re50urcesfrom tsx reclalms are included in the SOFA at the same time a5 the giftto which they relate. lvl Taxatlon The charity is exempt frorn tax on its charitable artivitles. Page 12
Chrlst Church Lisbum NOTES TO THE ACCOUNTS 31 December 2025 I. ACCOUNTING POLICIES (Continuedl Ivil Investment gain$ and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluln8 investmentsto market value at the end of the year. Llabllity r0£nItIon Liablllties are recognlsed as so)n as there 15 a legal or Constructive obligation commlttln8the parish to pay out resources. Governance costs These are shown within charitable actNities and include the costs of preparation and examination of accounts. the costs of trustee rneeungs and c05t of any legal advice totrustees on govemance or constitutional matters. Penslon ¢osts and other post-retirement benefits The chaty operat&s a defined contrlbution pension scheme. Contrfbutlons payable to the charity's pension 5cherne are charged to the Statement of Financial Activitie5 in the period to which they relate. ASSErs Tanglble Fixed Asset$ Tangible fixed assets for use by charity are capitallsed If they can be used for more than one year. They are valued atcost or, if gbfted. at the value to the charity on receipt. DepciatIon is recorded on all tangible lixed assets, other than the church rectory which is recorded at marketvalue, at rate5 calcuLated to wrlte off the cost, less estimated sIdal value of each a55et over Its expected useful life as follows.. Not provided IO% on cost Fixtu5, fittlngs and equipment Invesbnent propertv Investment property is shown at most recent valuation. Any ag88)te Surplus ordefi¢it arisingfrom changes in f81rvalue is recognised in the Ststerrnt of Financial Activitie5. Page 13
Christ Church Lisburn NOTESTO THE ACCOUNTS 310ecember 2025 2. DONATIONS AND LEGACIES Unrestrlcted Funds Restricted Endowment Funds Funds 2025 2024 Gener31 offering Freewill offering Donation5 and gifts Gift aid Legacies and bequest Organisation income 5,736 114,351 4,088 9.825 114,351 11,688 30.388 8,828 113,485 11.688 30,388 27.923 3.7S4 3,754 2,338 150,475 19.S30 170,005 152,574 3. CHARITABLE ACTIVITIES Unrestrl¢ted Fund$ Restricted Endowment Funds Funds 20Z5 2024 Other appeals and collectbns Grants 11,753 8,731 12,053 26,943 14,528 27.109 18,212 20,484 18,511 38,995 41,637 Grants received, Sncluded in the above, a as follow5.. 2025 20Z4 Col- 8oard of Educatbn DiocÈsan grants Youth gr4nt- EA RC8- Mind matter$ grant 16.612 8,731 1,600 16.612 7,112 2,385 I,wo 26.943 27,109 4. OTHER TIIADINfj ACTIVITIES Unrestrieted Funds Restrlcted Endowment Funds Funds 2025 2024 Ma83zlne advertising 1,020 1.020 900 1,020 1,020 90D S. INVESTMENT INCOME UnstrIrted Funds Restrlrted Endowrnent Funds Funds 2025 20 Dep05fc interest Other Investmerit income Rents received 3.483 908 65,976 2(K) 3,683 972 6S.976 843 65,314 70,367 70,631 66,157 PaEe 14
Christ Chuich Lisburn NOTES TO THE ACCOUNTS 31 Dernber 2025 6. OTHER INCOME Unrestricted Funds Restrirted Endowment Funds Funds 2025 2024 Other Income 2.266 820 2,465 5.550 10.T14 2.266 820 2.465 5,550 10,774 7. DIRE(osTs Unrestricted Fund5 Restrirted Endowment Funds Funds 2025 2024 Diocesan Assessment Ministry 8nd support staff costs Church Running expenses Donations to Mission and charit5 Fundraising events 23,555 143.017 53.910 1.238 23,555 143.017 68,935 24,210 641 24,395 141,068 76,229 12,202 15,025 22,973 222,361 37.997 260,358 253,895 - SUPPORT COSTS Unrestrfcted Funds Restricted EAdowment Funds Funds 2025 2024 Deprecl8tlon Galnlk)ss on Property dlsposal Governènce costs 3,715 3,715 3,715 35,0 9,348 5.967 1.538 7,506 9,682 1.538 11,221 48,063 9. OTHER EXPENDITURE Unrestricted Fund5 Resrri¢ttd Endowmeni Funds Funds 2025 2024 Loan Interest 10. EMPLOYEES Ernployment ¢osts 2025 2024 Wages and salaries Soclal security costs PenSn contribution5 123,485 3,031 16,501 119,730 5.116 16,223 143.017 141,068 Number of employees The average nurnber of employees, including the Recior and Curate. durfng the yearwas.. 202S 2024 Pastoral AdrnirEi5tr3tion The were no employees in receipt of employee benefits In excess of £60.000. Page 15
Christ Church Lisburn NOTES TO THE ACCOUNTS 31 December 2025 10. EMPLOYEES Icontlnuedl PENSION COSTS The Reetorand Curate of the Parish are mernbers of the Church of Ireland Pension Scheme. This is 3 scheme operated by the Chuich of Ireland, a separate gIstered charity. The parish pays an assessmentto the Church of Ireland equivalent to the employerfs pension contribution for the Scherne and b35ed on the stipend paid to the clergy. The Church of Ireland is a funded Scherne of the defined benefEt type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a Separately administered fund rnanaged by a board of trustees. The contributions rnade by the parish duringthe year were.. 2025 2024 aergy 15,941 15,427 The Parish operate5 a defined penslon contribution policy for Its other ernployees. The scheme its assets are held by an independent scheme manager. The penslon charee represents the contributions due from the parish during the year.. 2025 2024 Contributions 560 796 11. FIXED ASSETS Freehold property Flxture5 & Total Cost or valuation At start of year Additx)ns Di5P05als At end of year 720,0¢)0 37,619 757.619 720,0 37,619 757,619 Depreclation At start of year Provision foryear DIsp05a15 At end of year 20,548 3,715 20,548 3,715 24,263 24,263 Net Bookvalue At start of year 720,000 17,071 737,071 At end of year 720,0 13,356 733,356 Cost of valuation atthe ye3r end Is repsented by: Freehold property Valuation in 2023 Cost 45,000 675,OOD 11. INVESTMENTS 202S 2024 ValuatSon At stsrt of year Additions Oisposals Profit/llossl on disposal 577,671 577,671 2,465 Changes in valuation Atend of year 580.136 S77,671 Page 16
Christ chUh Li5burn NOTES TO THÈ ACCOUNTS 31 Dembr 2025 The parish has the following Investments. Amounts are shown at market valuatKJn. 2015 2024 Property Other investments 575,CQO 5.136 575,000 2,671 580.136 577.671 C05t orvaluation atthe year end 15 represented by- Investment property Other investments Valuètlon in 2021 Valuatlon in 2022 Valuation in 2023 Cost 165.000 2,095 576 2,465 70,0(KI 340,000 575,000 5,136 13. DEBTORS 20Z5 2024 Accrued Income Prepayments Other debtors 62,914 6,910 49,493 7,559 69,824 57,052 14. CASH AT BANKAND IN HAND 2025 2024 Current accounts Cash in hand 171,733 824 173.420 635 172,557 174,055 15. CREDITORS: AMQVNTS DUE WITHIN ONE YEAR 2025 2024 Accruals 2,235 1,576 3,630 4,779 Other creditors 3,811 8,409 16. CREDITOR5'. AMOUNTS DUE AFTER ONE YEAR 2025 2024 Other Page 17
Christ Chvr¢h Llsburn NOTES TO THE ACCOUNT5 310ecember 2025 17. FUND BALANCES Fund Balancè at start Surplus1 (Doficitl Balance at end Re¢eipt5 Payment Tr#n5fer Unrestrl¢ted Funds General General Revaluation Fund 1.195,779 280,000 1,475.779 232,294 231,403 891 180,5841 1,116,086 280,000 1,396,086 232,294 231.403 891 180,5841 Deslgnated Funds Property Project5 12.318 641 11,677 82,466 94,143 1,475.779 244,612 232,043 12,568 1,882 1,4YJ,229 Restrl¢terf Funds Property Fund MSsslonary Fund Acorn Club Bowling Club Choir Craft Club KLIC- Sunday School Tots Together V8anda Fund Youth Fund Developmet Fund Parochial Endowment Prayer Fellowship 30,412 4,301 11,634 146 1.644 37 840 10,604 14.144 90 1,443 128 912 16,3031 12.5091 56 201 1911 15,9751 2,954 18.134 445 881 2,592 614 355 21 1.476 825 2,391 705 428 21 1,350 7.982 13,590 710 1,018 298 2,420 892 8,829 2,494 126 18,5311 1741 549 13.516 710 16,612 702 16.612 112 16,612 112 590 58,414 39.062 39.536 14741 11.8821 56,058 Endowment Funds Col Trust investrnents 3,247 2,529 2,529 5,776 3.247 2,529 2.529 5,776 Total fund balancè5 1,$37.440 286,202 271,579 14,622 1.552 062 18. RELATED PARTY TRANSACTIONS The two cler8V trustees received remuneratlon of E87,759 for acting In that cèp3city. Pension contribution5 of £15,941 we pald bythe parish in respect of the clergyto the Church of Ireland Pension 5cherne. None of the other trustees recelved any rernuneration orexpeTrses during the year in connection wlth theirduties. Forthe avoidance of doubt, non clergy trustees are not paid any remuneration or èxpenses There were no other related partytran5actions. Page 18