*Le*'
DRUMGLASS PARISH
Annual report and tinancial statements For the year
ended 31 st December 2025 Charity Niimber."
NICJ04193

Annual report and f inancial statements for the year ended 31 December
2025
Contents
Pages
References and administrative details
Trustees, Annual Report
Independent audito¥s' report to the Trustee5
Statement of finan¢ial a¢tivltles
Statement of financial p051tion
Statèment of cash flows
Notes to the financial 5tstements
10-21

Parlsh of Drumglass
References and admlnislrative detalls
Charity Name..
Parish of Drumglass
Charity Registration Number-.
NIC104193
Contact Address..
The Rectory
26 Circular Road
Dungannon
Co. Tyrone
Trustees
Rev Mark GallaBher Ichairl
L Leckey (Secretary)
D Thornpson (Treasurerl
A Cardwell Iresi8ned April 20251
M Holmes
L Blair
L Stewart
A Ferguson
T Forsythe
B Davidson
R Houston
W Blair
A Magee
M Boyle
M Kerr Iresigned April 20251
E Kirk Iresigned April 20251
K Boyle (appointed April 20251
I stewart (appointed April 20251
D Smyth
V Suitor (resigned April 20251
W Thompson Iresigned April 20251
I Cahoon lappolnted Aprll 20251
R Cummlngs (appointed April 20251
Rev Matthew Topley (resigned December 20251
Prlnclpal Offlce-b¢arers
Rector..
Church Treasurer:
Church Warden Clergv..
Church Warden - People:
Rev Maik Gallagher
DThomp5on
M Holme5, L Blair
I Cahoon, A Cardwell
Independent Examlner
Ruddell & Cornpany
16 Church Street
Dungannon
Co. Tyrone
Bankers
Danske Bank
PO 8ox 183
Donegall Square West
Belfast

Trusteeg Annual Report for the year ended 31 Decembèr 2025
Thè trustees present the annual report and accounts for the Parish of Drumglass for the year ended 31 December 2025.
Obiertive5 and Actlv5tie5
The charitable purpose of the Church of Ireland is the advancement of religion.
The princlpal function of the Parish of Drum8lass is to support the advancement of the Christian religion by promoting,
through the work of the Parish of Drumglass the whole mission of the Church, pastoral, evangelistic. social and ecumenical.
Being open to at)d engaging with society as a whole and offerlnB support for those needin8 help are fundamental to the
practical delivery ol the benefits of Chri5tiaTrity.
As a result of activity in the pursult of the advancement of the Christian religion, the Parish of Drumglass has custody of
property and of records, materia15 and artefact5 01 si8nificance to the cultural and religious herita8e and mainternance of
which is undertaken by the select vestry of the Parish of Drumglass.
Achlevèments. Perforniance & Publlc Benefft
Drumglass Parish has weekly service5 on Sunday mornings and evenlnBs comprisin8 of a mix of Holy Communion. Family
Service, Holy Baptism. Service of the Wor¢J, and Morning Prayer together with various other special servicès durlng the
vear e.g. Lenten, Harvest thanksgiving, Advent and Christmas. There Is also a weekly shoppers, Service held on a Thur5dav
morning. Pastoral care 15 provided lor parishioners and those in the wider tornmunity.
A range of other activitles are provlded by Drumglas5 Parish either by the church directly or through various church
organisations e.g. Choir, Sunday Sthool. Crèche, Youth Group. Prayer & Bible Study, Mother5, Union. Ladies. Guild, Senior
Citizens, Clubs, 8adminton, Bowls, Table Tenni5, Th4U women's group, Stepping Stone5 Carer and Toddlers Group.
Brownies, Rainbows. and Guides. The Holiday Bible Club is held annually over a 5 day period culminating in a Family Fun
Night.
Drumglass Parish maint3ins an ongolng partnershlp wlth Belfast Central Mission IBCMI. This organlzation. in conjunction
with Housing Support for Young People provides food and household goods for vulnerable young people in the local
communiry who are hornele55, leaving care Of Struggling to live independently. A partnership with 8arnabas Aid also exists
for the distribution of food for those in need.
There 15 an effective Inter-church co-operation within the local cemmunlty. Drumglass Parish plays an active role in
Dungannon Churches Forum. and DunBannon Churches Together, as a part of which joint services are held on a regular
basis.
A number of members of the Parish serve on the Boards of Governor5 of local schools and 5UPPOrt and encourage the work
of the Schools helping to rnaintain good standards and practices. In addition. the staff of the Parish lead assernblie5 on a
regular basis in six of our local school5.
The Parish 5UPPOrt5 the work of other charities and missionary work by eithef making donations or holding special
collections in respect of same. We support various charities and mission groups through ongoing deputation work. along
with the 8iving of financial and prayerful 5UPPOrt from the Parish.
The activities outlined above demonsirate how Drumg1ass Parish continues to implement Its charitable purposes li.e, the
dvancement of religionl and meets the public Benefit requirement. Benefits to members of the public include contributing
to spiritval well-being of participants and the reinforcement of Christian values.
Drumglass Parish has fflitl8ated any potentlal harm from the activities it carries out through the implementation of the
Church of Ireland Safeguarding Trust Policv.

Tru5tees' Annual Report for the year ended 31 De￿mber 2025 Icontlnuedl
AchIe￿MentS, Pèrformance & Publlc Benefft Icontlnuedl
The Parish ha5 given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to
ensure that the activities entered into during the year have helped to achieve the Parish's objectives and activities, as well
as providing public benefit.
Flnandal Revlew
The prlncipal 50ur¢e of Income of the Parish of Drumglass continue5 to be from Donations and Plate Collections.
The prlncipal expense ol the Parish of Drumgla5S 15 in respect ot payments regarding Diocesan Costs/Assessment,
salaries and church I hall repair5 and running expenses.
The Parish of Drvmgla55 had a surplus of re￿iptS over payments before other galns of £87,113.90 for the year
ended 31 December 2025.
The Parlsh of Drumglass continues to be in a healthy financial state as at 31 December 2025 with total cash funds
of £131,715.73.
The Parlsh of Drumglass aims to retaln sufficient reserves to meet Its expected future expenditure requirernents
as well as potential future capital projects.
Golng Concern
The tfustees have reviewed its planned expendlture for the year ahead and are satisfied that there a￿ adequate funds in
place to ensure that the Parish can continue Sts activSties and the financial statement5 for the year ended 31 December
2025 can be signèd off as a going concern.
Structure. Governance and Management
6overnlng Document and Con5tlttstitin of the Churlty
Chapter 111 ol the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry
members are the Charity Trustees
Recxuitment undAppointment oASelect Vesty
All members of the Church of Ireland who are over the age of 18 and are elther resident within the parish or live elsewhere
but have been aceusiomed members of the con8re8ation lor at least three month5, may register as membeTS
of the general vestry of the parish, allowing them to attend and vote at meetings of the general vestry and to stand for
election to the select vestry. Meetings of the general vestry are held at least once a year. The Select Vestry is eletted as
part of this General Vestry meeting. The select Vestry will hold their positions for a period of one year. Select Vestry
members may be re-elected annually and there is no limit on the number of temis which may be served.
Oryunistitlonalstrurture
The selecl vestry is responslble for the day to day managernent of the parish. The select vestry consists of the mernber of
the clergy servin8 in the parish, any curate assistant 1.the curate"). the churchwardens, the glebe wardens and generallv
not more than twelve other members of the general vestry elerted at the General Vestry.
The select vestry is chaired bythe incumbent oroiher member of the clergy officiating in the parish. Select vestry member5
are responsible for making decisions on rnatters of general concern and importance to the parish includin8 deciding how
parish funds are to bè applied.

Trustees, Annual Report for thé year ended 31 December 2025 {contlnuedl
The select vestry meets at time5 fixed by the members or by the diocesan synod. Special meetings may be convened at
any time by the chairperson or the churchwardens. In 2025 the Select Vestry met 14 times during the year and the average
attendance was 84%.
Statefflent of Trustees. Re5PQn5Fbllitles
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable
law and regulations.
The law applicable to charitie5 in the Northern Ireland requires the trustees to prepare tinancial statements lor each
financial year. Under that law the trustees have prepared the financial statement5 accordance wlth Generally Accepted
Accounting Practice in the United Kingdom laccounting standard5 issued by the Financial Reporting Council in the UK
includlng Charities 50RP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to char5ties preparing their aecounts in èceordance with the Financial Reportlng Standard applicable in the UK
and Republic of Ireland IFRS 1021 "and promulgated by the Institute of Chartered Accountants in the United Kingdom and
United Kingdorn Lawl Under that law the trustees must not approve the financial statements unless they
are satisfied that they give 3 true and fair view of the state of the alfairs of the charity and of the statement of financial
activities of the charity for that period.
In preparing these financial statements, the trustee5 are required to..
select suitable accounting policies and then apply them consistently,.
make judgments and estimates that are reasonable and prudent
state whether the financlal statements have been prepared in accordance wilh applicable Accounting Standard5 and
Identify the standards in question. subject to any material departUTes betng disclosed and explained in the financial
statements; and
prepare the financial statements on the 89ing concern basis unless it is inappropriate to presume that the Parlsh will
continue as a going concern.
The trustees are responsiblè for keeping accountlng records that are sufficient to show and explain the Parish's
transaction5 and disclose wilh reasonable accuracy at any time the financial position of the Parish and enable them to
ensure that the financial staternent5 comply with the Charities Act (Northern Irelandl 2008, the Charity (Accounts and
Reports) Regulations INorthern Ireland) 2CM)8 and the provision of the Constitutlon of the church of Ireland. They are also
responsible lor safe8uardinB the assets of the Parish and hence for taklng reasonable steps tor the prevention and
detection of fraud and other irregularlties.
Statement as to dlsclosure to our examiners
In 50 far as the trustees are aware at the timing of approving our trustees. annual report:
there is no relevant audit information of which the charstable examiner is unaware.. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
examination information and to establish that the chariivs examiner is aware of that Information.
Indèpendent Examlners
The examiners, Ruddell & Company. have indicated their willingness to contlnue in offlce. and a resolution concerning
their reappointment Wbll be proposed at the Annual Easter Vestry Meeting.
On Behalf of the Trustees
Trustee 2

Independent Examiners Report to the Trustees of Drumglass Parish Church
I report on the account5 of the Charity for the year ended 31 December 2025. which are set out on page5 2 to 21.
Respectlve rèsponslbllltles of charlty trustees and examiner
As the charity'5 trustees you are responsible for the preparation of the accounts in accordance with the Charitles Act
INorthern Ireland) 2008.
It is my responsibility to..
• exarnine the account5 under section 65 of the Charities Aet
follow the procedures laid down in the general Directions given by the Commission under section 6519llbl of the
Charitie5 Act
state whether particular matters have come to my attention.
Basis of Independent examinerfs report
I have examlned your charity accounts as required under section 65 of the Charlties Act and my examination was carried
out in a¢tordance with the general Directions given by the Charity Commi55ion lor Northern Ireland under seaion
6519llbl ol the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It a159 included consideration of any unusual items or dlsclosures in the accounts, and
seeking explanations from you as charity trustees concerning any such m3tters.
My role Is to state whether any material matters have come to my attention giving me cause to believe..
l. That accounting records were not kept in accofdance with section 63 of the Charities Act
2. That the accounts do not accofd with those a¢¢ounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examlnerfs StatÈment
I have tompleted my examination and have no concerns in respect of the matters lil to141 listed above and, in
connection with following the Dlrections of the Charity Cornmi55ion for Northern Ireland, I have found no matters that
require drawing to your attention.
LJILII
Jonathan Ruddell
For Ruddell & Companv
Dungannon

statement of Flnanclal Actlvltlès for the year ended 3L ￿e￿mber 2025
Unrestrkted
Funds
2025
Restrided
Funds
2025
Total
2025
Total
2024
Inc
Donations & legacies
Other tradin8 activities
Investments
f£lJ
208,365.96
12,031.62
835.47
24,963.78
10.599.20
49,391.95
17,421.76
257,757.91
29,453.38
835.47
24,963.78
10,599.20
351.494.09
51,620.13
1.380.36
22,790 27
Charitable activities
Other Income- Ins Claim re Roof
Total Income
256.796.03
66,813.71
323.609.74
427,284.85
Ex
endlture on..
Generating funds
Charitabl& activities
Other
7 4slit
163.(X)
193.637.44
29,920.54
223,720.98
4,131.93
8,642.93
4.294.93
202,280.37
29.920.54
236.495.84
5.958.65
232,611.41
20,103.08
258.673.14
Total Ex
endltur
12,774.86
Net Incomel IEMpèndlturel before
transfers
33,075.05
54,038.85
87.113.90
168,611.71
TransfÈrs between funds
11.400.001
1,400.00
Net Incomel IExpenditurel before other
recognlsed galns and losses
31,675.05
55,438.85
87.113.90
168,611.71
GainllLossl on investments assets
Net movement In funds
31,675.05
55,438.85
87.113.90
168,611.71
Rèconclllatlon of funds:
Total funds brought forward
369,917.64
679.395.34
1,049,312.98
880,701.27
Tot I fund
arrled forward
401.592.69
734,834.19
1,136,426.B8
1,049.312.98

Statement of Finènclal Position as at 31 December 2025
Note
2025
2024
Fixed Assets
Tangible Fixed Assets
Investment Properties
Investments
Total fixed assets
li
12
13
974,600.87
974,600.87
974.600.87
974.600.87
Currènt Assets
Debtors
Cash and cash equlvalent5
Total cUr￿nt 355ets
14
31,430.28
131.715.73
163.146.01
36.839.21
39,162.90
76.rK12.11
Credltors- amounts fallln8 duè wlthln one year
Creditors
Total creditors
15
1,320.00
1.320.CM]
1,290.00
1,290.00
Net Current A55ets
161.826.01
74.712.11
Total rbet Assèts
1,136,426.88
1,049,312.98
The funds of the parlsh
Unrestricted fitnds
General funds
Designated funds
Total unre51rirted funds
Restricted Funds
Endowment Fund5
365,845.15
35,747.54
401,592.69
734,834.19
342,226.92
27,690.72
369,917.64
679,395.34
17
17
17
Total charlty funds
1,136,426.88
1.049.312.98
The notes on pages 10 to 21 are an intègral part ol these financial statements.
The financial statements on pages 7 to 21 were approved by the Board of Trustees on
by..
*%31
2026 and signed on its behalf
Trustee I
Trustee 2

statement of Cash Flow5 for the yèar ended 31 December 2025
Total
fvnds
2025
Total
funds
2024
Ncrte
Cash flows from operatln8 artivttles..
Net (Qsh provlded by (used In) open7tinq ortivitie5
Cash flows from Investlng actlvltles:
Oividends, interest and rents from investments
Proceed5 from the sale of property, plant and equipment
Purchase ol property, plant and equipment
Proceeds from sale of investments
Purchase of investments
20
91,717.36 116,538.381
835.47
420.81
12,855.001
Net cash provldedby (used in) investinq activities
Cash flows from finandng artlvltles:
Repayments of borrowing
Cash inflows frorn new borrowing
Receipt of endowrnent
92,552.83 118,972.571
Net cash provlded by (used injfinancing ortivitles
Chonge In cosh ond cash equivalents An the reportinq per￿d
Cash and cash equlvalents at the be8lDnln8 of the reporting perlod
Change in cash and cash equlvalents due to exchange rate movement5
Co5h ond cosh equfvalents at the end oAthe reportlng perlod
92.552.83 118,972.571
39.162.90
58,135.47
21
131,71S.73
39.162.90

Notes to the finantial statements for the year ended 31 DKember 2025
l. Accountln8 polldes
The principal accounting policies adopted, judgements and key sources of estfrnatlon uncertainty in the preparation of the
financial statements are as follow5..
al Basls of preparation
The financial statements have been prepared on a Boing concern basis in accordance with Accounting and Reporting by
Charitles.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- (Charities SORP IFRS 10211, the
Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS ID21.
The Parish meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at
hi5tori¢al cost and transaction value unles5 otherwssè Stated in the relevant accounting policy note.
bl Preparation of accounts on a golng Concern basss
Thè Parish generally meets its day to day working e3pital requiremenis from Its annual income. The Trustees have obtained
and revlewed cash flow forecasts for the comin8 year and based on these are satisfied that the Parish has resource5 to
provide a reasonable expectation that it can continue to meet its financial obligations as they fall due foi the foreseeable
future. Therefore, these financial statements have been prepared on a going concern basis.
cl Income
Plate Collections and Weekly Envelopes income are accounted for on a cash recelpts basis as the amount Is collected.
Income arising from the rental of Parish Centre facilities to third parties is recognised when the parish has entitlement to
the funds, any performance conditions attached to the in¢ome have been met, it is probable that the ineome will be
received and the amount can be measured reliably.
Income frorn government and other 8rant5. whether'capital, grants or'revenue, grants, is recognlsed when the charlty has
entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income
will be received and the amount can be mèasurèd reliably and is not deferred.
Legacies are included within income under either unre5tri¢ted or restricted funds according to the term5 under which the
donation Is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are
brought into the accounts at their fair value to the Parish.
dl Expenditure
Expenditure is recognised once there 15 a legal or constructive obligation to make a payment lo a thlrd party, it 15 probable
that settlement will be required and the amotsnt of the obligation can be measured reliably.
Irrecoverable VAT Is charged as a c05t against the a¢tlvlty for which the expendlture was incurred.
io

Note5 to the financial statements for the year ended 31 December 2025
l. Accountlng policles Icontlnuedl
èl Tanglble a5SÈts
The a5Sèts of the Parish cornprise.'_
Church Buildings
Parlsh Centre
Glebe House
Fixtures and fitting5
The Church Buildings are deemed to be Heritage assets as defined by the CharStles SORP IFRS1021. These Herltage assets
are not included on the balance sheet as information on the c05t or valuation is not available and such information cannot
be obtained at a cost commensurate wlth the benefit to the user5 of the accounts an(1 to the parish.
The Parish Centre is physically attached to the church and is not separable as an individual asset. As such it is deemed to
be a Herita8e asset and no value is ascribed to it in the balance sheet as informatlon on the cost or valuat40n is not available
and such information cannot be obtained at a cost commensurate with the benefit to the user5 01 the accounts and to the
parish.
The Glebe House is recognised at deemed cost, being the estimated falr value of the property at 31 December 2025. No
depreciation has been provided on the glebe house as the current estimated residual valk*e 15 not less than its carrylng
value and the remaining useful life currently exceeds 50 years.
Fixtures and Fittings are recogni5ed at cost and are dèpreciated on a straight line basis over a period of 5 years. The assets,
residual values and useful lives are reviewed, and adjusted, il appfopriate, at the end of each reporting perlod. The effect
of any change is accounted for prospectlvely.
The parish has set a minimum threshold of cost for an item to be considered to be capitalised as a fixed asset ol not less
than El,000.
Tangible a5SÈts are derecognised on disposal or when no future economic benefit5 are expected. On disposal, the
difference between the new disposal proeeeds and the carrying amount is recognised in the statement of financial
activities and included ¢n 'Other operating Ilossesl/gains'.
fl Investments
Fixed asset investments comprising investment propertie5, investments in equities and investrnent in RCB/ciT Unit Trusts
are initially recorded at cost and are then subsequently stated at fair value at each balance sheet dale. Investments in
unquoted investments are recorded at cost and are assessed annually for impairment. Unrealised gains and losses
represent the difference between the fair value at the b￿inning and end of the financial year or. if purchased in the year.
the difference between cost and fair value at the end of the year. Reali5ed gain5 and losses represent the difference
between the proceeds on disposal and the fair value at the start of the year or cost if purchased in the year. 80th realised
and unrealised gains and losses in investments are reported within 'Net Gains / (Losses) on Investments" within the
Staternent of Financial Activities.

Notes to the financlal statements for the year ended 31 December 2025 Icontlnuedl
l. Accountlng pollcles Icontlnuedl
Il Cash and cash *qul¥alènts
Cash and cash equivalents include5 cash in hand, deposits held at call with banks. other short-term hi8hly liquid
investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within
Creditors Amounts falling due within l year.
h) Flnancial instrument5
The Parish only has flnancial assets and financial liabilities of a kind thal qualify 35 basic financlal instruments. Basic financial
in5trurnents are initially recognised at transaction price and subsequently measured at their settlernent value.
11 Funds
Funds are classified as either restricted funds or unrestricted funds, defined as lollows.
Restrirted fund5 are funds subject to speclfic requirements as to their use which may be declared by the donof or with
their authority or created through legal processes, but sti￿1 wlthin the wider objects ol the Parish.
Endowment funds are funds which have been given on the condition that the original capital Sum is not reduced. but the
income there from 15 used for the purpose defined in accordance with the objects of the Parish.
Unrestricted funds are expendable at the discretion of the trustees in furtherance ol the objects of the charity. If parts of
the unrestricted funds are earmarked at the discretion of the tfUSteÈs for a particular purpose, they are de518nated as a
separate fund. This designation ha5 an administrative purp05e only and does not legally restrict the trustees, discretion to
apply the fund.
12

Notès to thè flnanclal statements for thè ￿ar ended 31 December 2025 Icontlnuedl
2. Crltlcal accounting judgements and estimatlon uncertalnty
Estimates and judgments made in the process of preparing the financial statements are continually evaluated and are
based on historical experience and other factors, including expectations of future event5 that are believed to be
reasonable under the circumstances. The Trustees do not con5idei that there are any critical judgments made in applylng
the Parish's accounting policies or that there are any critical accounting estimates or assumptions which may have a
significant risk of causing a materi31 adjustment to carrying amounts of a55ets and liabilities within the next financial
year.
3. Donations and le8ac5es
Unrestrirted
Fund5
2025
Restricted
Funds
2025
Total
2025
Total
2024
Plate Collections
Weekly envelopes / FWO
Tax recovered on Donations
7,109.72
149.587.25
28,451.20
17,407.79
7.109.72
176,486.25
34,043.45
17,407.79
5,233.20
17.477.50
257.757.91
6,250.04
192.899.10
40.315.29
90,500.00
6.489.66
15,040.00
351.494.09
26,899.00
5,592.25
Legacies
Special Appeals
Other Donations
5,233.20
11,667.50
49,391.95
5.810.00
208,365.96
4. Other tradlng artlvltlès
Rentals frorn Parish Centre
Grants received
Special Fund Raising
4,294.62
5.810.
1.927.(KJ
12,031.62
2.200.(X)
6.494.62
5,810.00
17,148.76
29.453.38
7,056.52
10,480.32
34,083.29
51,620.13
15,221.76
17.421.76
5. Investments
Dividends received
Rental Income- Investment
Properties
Bank interest
443.78
443.78
420.81
391.69
835.47
391.69
835.47
959.55
1.380.36
6, Charitable activltles
Weddings and funerals
Magazine
Other
10.485.90
10,485.90
845.00
11.053.75
2,801.50
8,935.02
845.00
13,632.88
24,963.78
13,632.88
24,963.78
22,79Q.27
13

Notes to the flnanclal statemènts for the ￿ar ended 31 December 2025 Icont5nuedl
7. Analysls of Expendtture
Unrestricted
Funds
2025
Restrlcted
Funds
2025
Total
2025
Total
2024
Genèratlng Funds
Fundraisin8 COSts
other
163.00
4.131.93
4,294.93
5,958.65
163.00
4,131.93
4,294.93
5.958.65
Charltablè A¢ilvltles
Wages and Salaries
Oiocesan Costs/A55e55ment
Church Runnlng Costs
Glebe Costs
Church and hall repairs
Charitable donations
Administration Costs
33.134.28
97,767.35
27.881.98
6.735.71
17,652.20
595.00
9,870.92
193.637.44
33,134.28
97,767.35
31,015.41
8,794.11
18,852,20
2,764,60
9,952.42
202,28CI.37
35,388.21
131,819.32
27,499.81
4.520.86
7.064.02
5,613.00
20,706.19
232.611.41
3.133.43
2.058.40
1,2W 00
2,169.60
81.50
8.642.93
Othèr Costs
Youthwork
Clergy & Missionary Gifts
Other
Total Expendlture
993.04
13,500.00
15,427.50
29,920.54
993.04
1,352.28
5.950.00
12.800.80
20,103.08
13,500.00
15.427.50
29,920.54
Administration costs of £9,952.42 were incurred during the yea[ of which £1,320.00 relates to lees paid to the independent
examiner.
14

Notes to the financial statements for the year ended 31 Decembèr 2025 Icontinuedl
8. Gain /ILossl on Investment Assets
202S
2024
Unrealised fair value Bains / IIOs5esl on
investments
Unrealised fair value 83in5 1 Ilossesl on
inve5trnènt properties
Realised gains / Ilossesl on investment5
Realised gains/llossesl on investment properties
9. Taxatlon
The Parish of Drumgla55 15 recognised as a charity for the purposes of applicable taxation legislation and is therefore
not subject to taxation on it5 charitable activities.
10. Analysis of staff tosts, trustee remuneratlon and expenses, and the c05t of key management personnel
Employee5
2025
2024
Net salaries and wages
PAYE and national insurance costs
Work Place Pension
Total
27,855.75
4,992.20
286.33
33,134.28
30,527.49
4,169.21
691.51
35.388.21
The average number ol employees during the year. calculated on the basis of a head count. was as foll¢)ws'.
2025
Number
2024
Number
Ministerial support
Administration
Mu51C Staff
Premises rnainten3nce
There are no employee5 in receipt of employee benefits in excess of £60.000
15

Notes to the flnan¢lal statements for the year ended 31 December 2025 Icontinuedl
11.Tangible fixed assets
Offlce
Equipment
Buildrn85
Total
Cost
At beginning of the year
Additions
Disposals
At end of the year
969,520.87
5,080.00
974.600.87
969,520.87
5.080.00
974,600.87
Depreciation
At beginning of the year
Depreciatitrn
Disposals
At end of the year
Net booik value at beginning of the year
Net book value at end of the year
969,520.87
969,520.87
5,080.Tr)
5.080.(X)
974,600.87
974,600.87
12. Investment Propertles
Balance at Beginning of the year
Additions during the year
Disposals during the year
Fair Value Gains / (Lossesl
Balance at end of the year
16

Notes to the financial statements for the yeai ended 31 December 2025 Icontlnuedl
13. Investments
Listed
Investments
Other
Investments
Total
Balance at beglnning of the year
Additions during the year
Disposals durin8 the year
Fair Value gain / Ilossl on
investments
Balance at end of the year
Analysjs of Investments
Equity Investments
Other Listed Investments
Investments in RB Unit Trusts
Other unlisted investments
14. Oebtors
2025
2024
Gift Aid
31,430.28
31,430.28
36,839.21
36,839.21
15. Creditors Amounts Due within l Year
2025
2024
Accruals and other creditors
Taxation and Soclal Security
Bank Loans
1,320.00
1,290.00
1.320.00
1.290.00
17

Note5 to the 1Snanclal statement5 for the year ended 31 December 2025 Icontlnuedl
16. Financial instruments
The company has the following financial instruments'.2025
2025
2024
Loans and recelvables held at amortisèd cost
Investments
Sundry debtors
31.430.28
36,839 21
Other receivables
Investment in short terrn deposits
132,701.56
164,131.84
44,507.56
81,346.77
Flnanclal Ilabllltles measured at amortised cost
Bank loans and overdrafts
Accruals and other creditors
985.83
1,320.00
2,305.83
5,344.66
1.290.00
6,634.66
17. Analysls of Net Assèts Among Funds
Total
2025
Total
2024
General
Desi8nated
Rtstrlcted
Flxed Assets
Investments
Current Assets
Currenl Liabilities
Net assets at 31 Decerrtber
311,798.50
662,802.37
974,600.87
974,600.87
55,366.65
11,320.001
365.845.15
35,747.54
72,031.82
163.146.01
11.320.001
1,136.426.88
76,002.11
11.290.001
1.049,312.98
35,747.54
734.834.19
18

Notes to the financial statements for the year ended 31 December 2025 Icontinuedl
18. Funds of the Parlsh
Atljan
2025
At 31 Dec
2025
Incomè
Expenditure
Transfers
Endowment fund5
None
Restrlcted fund5
Building Fund Alc
Building Fund No 2 Alc
General Alc
A2J Youth Alc
General Fund- non bank
3,988.56
3.491.41
30.00
139.00
671,746.37
679,395.34
2.121.00
63,746.26
5,2(X).60
32.60
14286.751
66,813.72
16,391.831
14.213.431
12,030.601
1139.001
600.00
800.00
317.73
63,824.24
3,200.00
32.60
667,459.62
734,834. 19
112.774.861
1.400.00
Unrestricted fund5
Oesignated Catering Alc
Designated Compassion Alc
Designated St Eliz. Sen Cit12en A/c
Designated St Eliz. Ladies Guild Al
Designated Table Tennis Club Alc
Designated A2J Youth Alc
Oesignated Badminton Alc
Designated Bowling A/c
Designated Select A/c- Bowling
Designated St Eliz. Bowling Alc
Designated Moyg. Rec Bowling A/c
DesiBnates Fit4Life A/c
Dèsignated Wages Alc
General A/c
General Fund- Danske Investment
General Fund- Subscriptions Alc
General Fund- non bank
4.332.09
2,262.29
6,312.67
6,451.23
4.246.07
899.24
1,889.05
486.21
264.56
494.98
52.25
6,153.50
1445.501
10,040.09
2.262.29
3,533.77
9,638.44
5.016.38
426.82
2,042.35
686.18
270.55
412.05
52.25
1.366.29
0.08
14.132.401
32.726.02
2.709.00
6.486.55
4,700.00
295,92
3,981.00
685.LKI
5.99
327.07
14.987.901
12,619 341
13,429.691
1768.341
13,027.701
1185.031
1500.001
1680.001
1500.001
1800.001
1300.001
1410.001
1,862.11
1518.321
132,877.951
(174,421.211
22.50
32,877.95
11,536.55
212.00
143.269.001
0.08
15.321.231
9,144.44
164.073.49
23,369.58
43,269.00
11.132.181
338,403.71
130.001
337.251.53
369.917.64
256,796.03
(223.720.981
I1,4￿.00)
401,592.69
Total funds
1,049.312.98
323,609.74
(236,495.841
1.136,426.88
19

Notes to the financial 5tatement5 for the year ended 31 December 2025 Icontinuedl
19. Collectlon for Third Parties
2025
2024
Bishops, Appeal
Hospice
Centre4Christianity
World Vision Gifty
Heating for Hope
UDR
900.00
800.00
288.70
32.60
397.00
90.00
1,709.60
211.ixl
1612.50
Mission to Seafarers
Benburb District
Killyman District
MUVE
654.38
372.25
382.50
2,753.20
4,697.33
The amounts above have been included in total income for the year under 'Donalions and legacles- and in total
expenditure for the year under 'Charitable Activities".
20. Reconclllatlon of net Inwmellempendlturel to cash flow from operatlng actlvltlts
2025
2024
Net incomellexpendÉtvrel for the reporting period las per the statement of
flnanclal actlvltiesl
Adjustments for-
Depreciation charges
Dividends. interest and rents from investments
Lossllprofitl on the sale of fixed a55ets
Ilri¢reasÈl/decrease in debtors
Incre3se/ldecreasel in creditors
Net cash provlded by lused Inl operatlng actlvities
87.113.90
168.611.71
1835.471
1420.811
5.408.93
30.00
91,717.36
1755.951
1183,973.331
116,538.381
20

Notes to the finandal statements for the year ended 31 December 2024 Irontinuedl
21. AnalysFS of cash and cash equlvalents
2025
2024
Cash In hand
Notice deposits (les5 than 30 days)
Overdraft facility repayable on demand
Total cash and cash equlvalents
337.17
132.364.39
1985.831
131,715.73
416.77
44,090.79
15,344.661
39,162.90
22. Transactlons with the trustees
The par¢sh pèid expenses of £8,794.11 during the year relating to the runninÈ ¢osts of the rectory (vacant from
September 20241 and the curatage Iwhich was ciccupied by curate Rev Matthew Topleyl. The parish also paid è bursary
of £7,500.00 to Rev Matthew Topley. A special collection of £2,480.00 wa5 made as a gTft for Rev Matthew Topleywhich
was paid after the year end.
21