Charity Number.. NIC101971 Stranmillis Evangelical Presbyterian Church Annual Report and Unaudited Financial Statements for the financial year ended 31 Decèmber 2025 Daly Park & Company Ltd Chartèred Accountants 4 Carnegie Street Lurgan Co. Arrndgh BT66 6AS Northern Ireland
Stranmillis Evangelical Presbyterian Church CONTENTS Page Trustees. and Other Information Trustèes. Rèport Statement of Trustees. Responsibilities Independent Examiner's Report Statement of Financial Acllvib"es Balance Sheet Notes to the Financial Statements 10- 13
stranmillis Evangelical Presbyterian Church TRUSTEES. AND OTHER INFORMATION Trustees Mr David Gordon Rev John Roger Mr Harold Gibson Mr Mervyn Kelly Mr Colin Moora Charity Number in Northem Irèland NIC101971 Principal Addr855 Evangelical Presbyterian Church 36 Slranmillis Road 8elfasl Co. Anlrim BT9 SAA Northarn Ireland Independent Examln8r Oaly Park & Company Ltd Charterèd Accountants 4 Came9ie Street Lurgan Co. Arrnagh BT66 6AS Northern Ireland
Stranmillis Evangelical Presbyterian Church TRUSTEES. REPORT for th8 financial y8ar ended 31 December 2025 The Iruslees present their Tru51ees' Report and the unaudited financial slalernents ft>r the finanGial year ended 31 December 2025. The financial slalèments Ère prepared In aecordanc8 Wrth the The Charit188 Act (Northem Ir&landl 2022, FRS 102 "Th8 Financial R8POrting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charitie5.' Slalemenl Df Re¢ommended Pra¢li¢e applicable lo ch8rili88 pr8paring their financi81 slal&m8nts in accord8nc8 with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021. Th8 Trusle&s' R&port contains tha information required lo be provided in the Trustee5' Annual Report under the Statement of Recotnmended Pracli¢e ISORPI guldelines. The Iruslees of th& charlly ar& also charity Iru8iees for the purp088 of charity law and under the charity's constitution are known a5 members of the board of trustees. In thi8 report the trustees of Slranrnillis Evangelical Presbyterian Church present a summary of ils purpose, governance. aGtivilies. arhievetTrents and finances for the financial year 31 D8cèmbèr 2025. The charity is a registered charity and although not obligèd lo tomply with the Staiem&nl of RÈcommendÈd Practice applicable in th8 UK and Republic of Ireland FRS 102, the oryanisation ha5 implemented its recomrnendalion5 where relevant in these financial slalement5. Mlsslon. Obl6ctiv8s and Stratsgy Misslon Statement stranmillis Evangelltal Presbyl&rlan Church exists to advance the Christian f8ilh by proclaiming and upholding the Gospel of J8SU5 Christ, as contained in the Bible and in accordance wilh the Westminster Confession of Faith and Calechi5rn5. and all this lo thé bèntrfit of peop, both young and old, within the Slranmilli8 congregation and th? surrounding area and across the worfd. Our church continues lo provide financial 5UPPOrt to the Central Fund of the Evangelical Presbyterian Church and to Christian missOnary work at home and in various tountlres across thè viorld. Structur8, Govornance and Management Structur8 Slr8nmilli8 Ev8nglitr21 Presbyl8nan Church 48 an unincorporated charity and is gov8m8d by its Constilulion. The day lo day activities are overseen by the Tru51ees of the charity. Financial Review Th• trusl&as ar& again thankful for th8 SUPPOrt from all involv8d in th& charity. Incorn8 from various sourc8s this year lot8lled £181.28912023 £162,132) with expenditure on charitable aGlivites. excluding depreciailon, of £186.01612023 £170.3941. The small deficit beforÈ deprÈcialion this year of £4.727 is as planned and Èxpected. Reserve5 policy The charity's poliey is to achieve a level of resources which matche5 the needs of the organisation both al the cutrenl time and in the foreseeable future The free res&rves require should b& sufficient lo cover al lea51 six tnonths running CO818 The IrusleÈs feel Ihal Ih8S8 levels of reserves ar8 8888ntial lo enable th8 charity lo continu& lo provide 115 activities for the foreseeable future. The reserves poliGy is an integral part of the Gharily'5 planning, budget and forecasts. RÈsults and Dlvldends At the end of the financial year the chsrity ha5 asset5 of £1.097.613 12024 - £1.1ee.8351 and liabilitie5 of £3.51fj 12024. £3.4121. The net asse15 of the charity have decreased by £169,3261. In accordance wilh the ConslilutDn. the trustees rtrtlre by rotation and. being èllglblé. offer thèmsèlvès for re4ltrclion. Compli8nc8 with Sector-wide Leglslation and Standard5 The charity engages pro-aciivÈly with legislatlon. standards and codes which are developed for the sector. Slranmillis Evangelical PresbyIean Church 5ubscribe5 to and is cotnpliant with the following.. The Charities SORP IFRS 1021 Publlc Beneftt Slranmillis Evangelical Pr8sbyierian Church b8n8fits ils m8mb&rs, the local community and the gener81 public by making known the Christian Gospel of the Lord Jesus Christ through our purpose of the advancem&nt of religion. Our membrs, Èdh&r8nls and thé gen&ral public benefit from the opportunity for public worship. the pastoral care provided, and the mutual opportunities for fellowship and social interaction. The declaration of God'5 Word on a regular basis ÈnablÈs spiritual, moral and Intellectual development, for our congr&galion and for anyone els8 who Wlshes to benefit from what the church offers. the promotion of Christian values and setwce by tnewbers of our
stranmillis Evangelical Presbyterian Church TRUSTEES. REPORT for the financial year ended 31 December 2025 congrÈgaiion brings bÈnÈfil to Individuals and society as a wholé. Our rÉgular public wor8hip services arÈ optrn lo all, and are advertised on our denorninational website. our own website and our public congregational noliceboard. The benefits of our organisalion are evidencÉd through informal and Èd-hoc feedback from our members, their famili&8, parents of the young p8opl8 who attend our youth Tlleelings. and the wider public. We b81iev8 that no harm can corne from thé purpose of tho charity The only privalÈ benefit flowing from our purpos& is the employment of the minisl&r of the church who receives certain benefits as a result of his empbyment. However. thi5 15 incidental and necessary in order lo further our advaTrGetnent of religion Gharilable purpose. There are no other prlvale benefits, as all of our activities ar8 open lo Ihe 98ner81 public and adv8rtiS8d lo them. Our ben8fitiari8s includ8 our memb8rs, Ih&ir families, and the comrnunity in which we rninisler. The Tru5tee5 of Strantnillis Evangelical Presbyterian Church have given Gareful Gonsideration lo the Charity Commission of Northern Ir8land's slalutory guidanc8 on public benefit to ensure th81 the activities 8nter8d into during the year have helped to achieve the charity's purpose5 and provide a benefit to 115 beneficiarie5. Approved by tha Board of Trustees on 26 August 2026 and slgned on Its behalf by.. Mr Harold Glb80n Trustee
Stranmillis Evangelical Presbyterian Church STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 D@cèmb&r 2025 The trustees are responsibl& for pr8paring th& financial ststement5 in accordance wth applicable law and regulations. The law applicab18 to ch8ritl8s in Northem Ireland requires the trustees lo prepare finanoal slaternents for each rinancial year which give a true and fair view of the assèts. liabililles and flnanci81 position of the ch8rity as al the financial year end dale and of thé surplus or deficit of tha charity and OtheiSe comply with the Charities AGI (Northern Ir81andl 2008. In pr8paring these financial statements, the Iruslee5 are required lo-. 5elert suitable ÈCCDunling policiÈs and apply Ih8m consislently., obs&N8 the methods and principles in the Charitie5 SORP.. rnake judgements and atcounling Èslimal&s that are reasonab18 and prudent,. sla18 whether the financial statements have been prepared in 8GGordanGe with applicable accounknng standards, identify those standards. and nolÈ the effect and the r888ons for any material departure from those standards,. and prepare the fin8ncial sl8temenls on the going concern basis unle55 It is inappropriate to presuTne that the charity will continue in operation. The trustees sonfirm that they have complled with the abov8 r8quir8m@nts in praparing the financaal slatem8nls. The Iruslees are responsible for keeping adequale arGounting records that are sufficient to show and explain the harill5 transactions 2nd disclos& with reasonable accuracy al any lime the financial position of the charily and enable th8m lo ensure Ihal the financial Statements Gomply with the Charities Act INorthÈrn Iland) 2008. They 8r8 alsD sponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and det8ction of fraud and other irregularilie5. Approved by the Board of Trustees on 26 August 2026 and 81gnod on Its bohalf by.. Mr Harold Glbson Trustee
Stranmillis Evangellcal Presbyterian Church INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF STRANMILLIS EVANGELICAL PRESBYTERIAN CHURCH We have examlned th8 finanaal stslements of th8 charity for the financial year ended 31 Dernber 2025. whh otnprise the Staletnent of Financlal Activities, th& Balance Sh881 and th8 r8la18d notes. This report 15 made sol£ly to the charity's membèrs, as a body. In 8ccord8nc8 with the Charities Act (Northern Ir8landl 2008. Our work ha8 been undertak8n so that we might cornpile the financial slaletnents that we have been engaged lo compile. report to the Board of Trustees Ihat we have done 50. and slate those matters Ih8t we havÈ agreed lo state to thèm in th18 report and for no oth8r purpose. To the fullest extent pertnitted by laNv, we do nol accept or assurne responsibility to anyone other than the Bharity and the charity's memb&rs, as a body, for our work, or for this report. Respectlve responslbllltlès ot trustees and axamlner The charity's Iruslees 3re responsible for the preparation of the financi81 statements In accordance with the requirements trf the Chanties Act (Northem Ireland) 2008. The charitys trustee5 consider that an audit 15 not required for this fin8ncial year under the Charitie5 Act INothem Ireland) 2008 and that an ind6ndent Èxamination is required. 11 15 our responsibility to examine Ihe financial slalemenls und8r section 65 of the Charities Act.. follow the Pfoce(lures laid down by the gentral Directlons given by the Charlty Commission for Northern Ireland undei spction 6519llbl of th8 Charili&s Act.. and sta18 whether particular tnatters have Goffle to oijr attention. Basls of Independent examin&V¥ report We have examinéd your charily financial slalarnents a5 required under section 65 of the Charilies Act and our 8xaminatiofj was carried out in aCGordanGe with the general Diredion8 given by th& Charity Commission for Northem Ireland undèr section 6519llbl of the Charitl8s Act. An examination includes a VIeW of the accounting recor(Is kept by the charity a comparison of the financial 8lalÈments presented with those r&cords. It a180 inc5udes consideration of any unusual items or disclosur88 In the financial slal8menls and Seeking explanations from the Iru81888 concerning any such matters. The proGedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo wheth8r th& accounts present a 'lrue and fair, view and th8 report is limi18d lo those matter5 sel out in the statement below. In connection with our examination. no matter ha5 come to our attention which glves cause to believe that In, any Tnaterial respect". accounting racords were not kept in accordance with section 63 of the Charities Att the financial statetnent$ do not accord with thos8 accounting records the financi81 statements have nol been prepared in accordance with the Ststemenl of RecommÈnded Practic& applicable to Gharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS1021 ther8 is further information needed for a proper understanding of the accounts to b8 r8ath8d. Ind8pond8nt 8xamlner'$ stat?mgnt We have no Gon¢em$ and havé com8 across no olh8r matters in conn8clion with the examination lo which attention should be drawn in this report in order to enable a proper underslancling of the financial slalÈments to be reached. PARK COMPANY LTD red Acc negie Stre Lurgan Co. Armagh BT66 6AS nlants Northem Ireland Date.. 26 August 2026
Stranmillis Evangelical Presbyterian Church STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 31 Decernber 2025 Unrestrlcted Restrlctsd Funds Funds 2025 2025 Total Unrestricted Restricted Fund5 Funds Funds 2025 2024 Total Funds 2024 2024 Not85 Inctsming Re$ourtÈ$ Voluntary Income Inv&simenls 167.456 4,640 8.867 106 176.323 4,746 164,797 4.201 12,183 108 176,980 4.309 Total Incomlng rèsourc88 172,096 8,973 181,069 168.998 12.291 181.289 Rèsourcès Expended Chantabl& acllvi118S 233.437 16,958 250,395 236.078 8.766 244,844 NÈt incomÈlIÈxnltur&) 161,3411 17,9851 169,326 167.0801 3.525 163.5551 Transfer5 beiween funds 5.726 15,7261 15,366 115,3661 Net rnovement in fund5 for the flnanclal year 155.6151 169.3261 151,7141 163.5551 Rècontlllatlon of funds.. Totsl fund5 beginning of tho y8ar 12 1,129.642 33,781 1.163.423 1,181,356 45,622 1,226.978 Total funds at thè end of the year 1,074,027 20,070 1,094,097 1,129,642 33,781 1,163.423 The Statetnent of FinanciÈl Activitiès includ&s all gains and loss&s r8cogni8&d in the financial year. All incom8 8nd 8XP8ndilur8 relate to continuing activitie5. The notes on pages 10 10 13 fotm part of the financial slalem8nts
Stranmillis Evangelical Presbyterian Church BALANCE SHEET as al 31 Decetnber 2025 2025 2024 Notes Flxed Assets Tangible as5els 952.332 1,004,637 urrent Assets D8blors Cash al bank and in hand 3.217 142.064 3,014 159,184 145,261 162,198 Credltors.. Amourts falllng dutr wlthln ont year 10 13,5161 13,4121 Net Current Assèts 141,765 158,786 Total A55ets less Current Liabilitl¢$ 1.094,097 1,163.423 Funds Restricted fund8 Designated fund5 Iullrestrictedl General fund lunre$lrlc18dl 20,070 952,332 121,695 33.781 1,004,637 125.005 Total fund5 12 1.094,097 1.163.423 Approved by tho Board of Tru$t¢e$ and authortsed for Issue on 26 August 2026 and signed on its behall by MT Harold Gibson Trusto0 The Tthes on page5 10 to 13 form partof the financial statetnents
stranmlllls Evangelical Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for the financial yèar 8nd&d 31 D&cemb8r 2025 GENERAL INFORMATION Slranmillis Evangelical PrÈsbylÈrian Church is a charity incorporated in NtrrthÈrn Iland. The registered office of the charity is Evangelical pSbYlerlan Church, 36 Slr8nmilli8 Roacj, Belfast. Co. Anlrim. BT9 SAA, Northem Ireland which is also the principal place of business of the charity. The financial ststeTnen15 have been pr8senled in Pound (£1 which is also th8 lunclional currency of th8 charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been app118d consisl&ntly in dealing with itèms which are considerèd rnaterial in relation lo the charity s financial 5tatetnenls. Basis of preparation The financial slalements have b@8n prepared on the golng concem basis under the historical tost conventk)n, modified lo include certain item5 al fair value. The financial slalem8nts hav8 b88n prep8r8d in accordance with the Statement of Recomtnended Practice ISORPI'AcGounling and Reporting by Charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and R&public of Ireland FRS 102 A5 permitted by the CorTrpanie5 AGI 2006. the charity has v8ried the stsndard forma15 in that act for the St8l&m8nl of Financial Aclivitles 8nd the B818ne8 She&l. Departurès from Ihe standard fortnals are to cotnply with the requirements of the Charities SORP and are in compliance with section 4.7. 10.6 and 15.2 of that SORP. Statement ol Compliancè The financi81 slalements of the charity for the financial year ended 31 December 2017 have been pr8par8d on the going concern basls and In accordance wh IhÈ Slatemènl of Rècommènded PraGliGe ISORPI 'Accounling and Reporting by Charities preparing their account5 in accordance with tha Fin8na81 Reporting SlÈndÈrd applicable in the UK and Republit of Ireland FRS 102" Incoming Resource5 Income 18 recognised by Inclu8ion in th8 Slal&m8nt of Financial Activitl8s only when the charlty is legally enlilled to the incorne, performance condition5 allached to the ilemlsl of income have been mel, the amounts Invofv&d can be m8asur8d th suffidént rellability and 11 Is probablè that th& intomé will be ¢eived by thé charity. Re80urces Expended Expenditure is analysed between costs of Ghari18ble activitie5 and raising fund5. The costs of each activity are separately accumulated and disclosed. and analysed according lo Ih81r major components. Expenditurè is recognised when a legal or cofjslruclive obligation exists as a result of a past event, a transfer of economic benefits is reqUId in settletnenl and the arnounl cf the obligation be reliably weasured. Support C0515 are those functions that assist th8 work of th8 charity bul cannot b8 allribul8d lo one aclivily. Such costs are alkncalÈd to activities in proportion to staff time spent or other suitable measure for each dclivity. Tangible fixed assets and depreclation Tangible fixed 288&1s ar& slated at cost or al valuation, $S accumulatèd depreciation. The Charge ltr depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less Ih8ir 8slimaled residual value. ovÈr thoir Èxpeclod useful lives as follows-. Land and building5 freehold Fixlur8s. fittings and equipment Motor vehicle5 4Q/o Straight line 20% Straight line 15¥. Straight line No depreciation charyed on assets under construction. Debtors Debtor5 are recogni5ed al the settlement amount due after any discount offered. Prepaym8nt8 are valued al tt)e 8mount prepaid nel of 2ny trade diseounls due. Income recDgnised by the charity frotn governent agencies and other co-funder5. bul not yel receive(J at financial year end. is included in d&btors. Cash at bank and In hand Cash al bank and in hand comprises cash on daposil al banks r8quiring 18ss than thre8 months notice of wlthdrawal.
continue Stranmillis Evangelical Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Decernber 2025 Taxatlon No crn1 or deferred laxalion arises a5 the Gharity has been granted charitable exemption. Irrecoverable valuad add8d lax Is &xp8nsed as incurr8d. INCOME DONATIONS AND LEGACIES Unrestrlcted R8Strl¢tod Funds Funds 2025 2024 General Offering5 Special Offerings- General IrÈasur8r Special Offerings- Congregational Other income 166,701 1,020 1.557 6,290 167,721 1,557 6,29 755 158,321 520 10.643 7.496 755 167,456 8,B67 176.323 176.980 INVESTMENTS unrestctd Rèstrlcted Funds FuThds 2025 2024 Investment Incom6 4,640 108 4,746 4,309 EXPENDITURE CHARITABLE ACTIVITIES Dlrect Costs Other Costs Support Costs 2025 2024 Cost Charitable Aclivili8s 1B8,484 61,911 250.395 244.844 SUPPORT COSTS Charttablo Activitie5 2025 2024 Support Costs 61.911 61.911 60,935 ANALYSIS OF SUPPORT COSTS 2025 2024 Support Costs 61,911 60,935 NET INCOMING RESOURCES 2025 2024 Net Incornlng Resources are stated after charglngllcredltlngl- Depreciation of tangible assets fjU,220 58.828 INVESTMENT AND OTHER INCOME 2025 2024 Bank interest 4,746 4,309
¢ontsnu8d Stranmlllls Evangellcal Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for IhÈ financial year 8nd8d 31 December 2025 TANGIBLE FIXED ASSETS Land and Flxtures. buSldings fittlngs and freehold equipment Motor vehlcles Total Cost Al 1 January 2025 Additsons 1,314,083 1,195 17,016 6.720 19,080 1,350,179 7.915 Al 31 Dec8mb8r 2025 1,315.278 23.736 19,080 1,358,094 Daprèclatlon At 1 Janu8ry 2025 Charge for the financial year 329.029 52.611 5,oe5 4,747 11,448 2,862 345,542 60,220 At 31 December 2025 381,640 9.812 14,310 405.762 Net book value At 31 December 2025 933,638 13.924 4,770 952,332 Al 31 December 2024 985,054 11.951 7.632 1.004.637 DEBTORS 2025 2024 Prepaym&nts and accrued income 3,217 3,014 10. CREDITORS 2025 2024 Amounts falllng duè wlthln on8 yaar Accruals and d8f8rr8d income 3,516 3,412 11. RESERVES 2025 2024 At the beginning of the year DÈfiol for thé financial year 1.163,423 169,3261 1.226.978 163.5551 At the end of th8 y88r 1,094,097 1,163,423 12. 12.1 FUNDS RECONCILIATION OF klOVEMENT IN FUNDS Unrestrlcted Restrlcted Fund5 Funds Total Funds At 1 January 2024 Movement during thè financial y88r 1.181.356 151,7141 45.622 1,226,978 163,5551 Al 31 De¢ernber 2024 Movement during tre financial year 1,129,642 155.6151 33,781 1,163,423 169,3261 Al 31 December 2025 1,074,027 20,070 1.094,097
continued Stranmillis Evangelical Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for the financial y8ar ended 31 DeceTnber 2025 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balanc• 1 January 2025 Incomè Expendltur8 Transf8rs Balanco beiween 31 DeGernbÈr funds 2025 Restricted funds CÈnlral Fund Building Fund 2,697 31,084 7.847 1,126 17,8101 2,084 2.734 17.336 16,958 33,781 8,973 16,958 15,7281 20,070 Unrestricted fund$ Designal8d Fix8d Asset Fund Unrestricted General 1.004.837 125.005 152,3051 58.031 952.332 121.695 172.096 233,437 1.129.642 172.096 233.437 5.726 1.074,027 Total funds 1,163,423 181,069 250.395 1,094,097 13. POST.BALANCE SHEET EVENTS There have been no signfficant events aff8cllng the Charity Since the financial year-end. 14. TRiJSTEE REMuNETION The truslee5 did not receive nor did the waive any remuneration during the current financial yÈar.12024_ £nill 15. INDEPENDENT EXAMINERS REMUNERATION Th8 independent examiners remuneration amounts lo an independent exatnination fee of £1.600. 12024 £1.8001. No tsthor moniés havè been paid lo Daly Park & Company Ltd. 13