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← Ballyhenry Congregation of the Presbyterian Church in Ireland

2025-12-31-annual-return

Ballyhenry Congregation of the Presbyterian Church of Ireland

Trustees Annual Report and Financial Statements for the year ended 31 December 2025

Charity Nos: XN47798

NI Charity Commission Registration No: 104315

Ballyhenry Congregation of the Presbyterian Church of Ireland

Contents

Page
Contents 1
Trustees’ Annual Report 2-7
Statement of Congregational Committee 8
Independent Examiner's report 9
Statement of Financial Activities 10
Balance sheet 11
Notes to the financial statements 12-16
The following pages do not form part ofthe Financial Statements
DetailedStatementofFinancialActivities 17-20

Page 1

Ballyhenry Congregation of the Presbyterian Church of Ireland

Trustees Annual Report for the year ended 31 December 2025

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025 including a Balance Sheet as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

Ballyhenry congregation of the Presbyterian Church in Ireland Ballyhenry Road, Newtownabbey, BT36 SLU

Registered Charity in Northern Ireland (NIC104315)

CHARITY TRUSTEES

The Charity Trustees who served during the year and who were trustees at the date of this report were Mr Richard Cecil Ferguson Mr David John Leeman Mr Malcolm Desmond Frew Rev Niall Samuel! Robert Lockhart Mr Martin Graham Mr John Neill Mr William Robert John Hutton Mr Geoffrey Samuel McSparron Mr Albert Victor Jones Mr Gerald Martin Pink Mr Robert Murphy

PRINCIPAL OFFICE BEARERS

Minister Rev Niall Lockhart
Clerk of Session Mr William Hutton
Treasurer MrIvanReid

INDEPENDENT EXAMINER

AAB Group Accountants Ltd, Unit 1, Central Park, 10 Mallusk Rd, Newtownabbey BT36 4FS

BANKERS

Danske Bank, Abbey Centre, 31A Longwood Road, Newtownabbey, BT37 9UH

SOLICITORS

Magennis & Creighton Solicitors, 572 Shore Road, Newtownabbey, BT37 OSL

STRUCTURE AND MANAGEMENT

The Kirk Session

The charity trustees of the congregation are the members of its Kirk Session. Under the congregation’s governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.

The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. One elder retired from the duties of the eldership and from being a trustee in 2025, and two new elders were ordained and installed ( and appointed as Trustees)

Page 2

Ballyhenry Congregation of the Presbyterian Church of Ireland

Trustees Annual Report for the year ended 31 December 2025

Stated meetings of the Kirk session are held on the second Tuesday of the month.

To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.

Presbytery

Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Ballyhenry Church has been assigned to the North Belfast Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of each congregation.

The General Assembly

The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.

DESCRIPTION AND PURPOSE

Ballyhenry Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God’s mission to our world.

The congregation’s mission purposes are described in its mission statement: Ba/lyhenry, seeking to grow as a learning church, a caring church, a humble church and an outward looking church.

As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and : Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.

ACTIVITIES AND OBJECTIVES

The congregation meets each Sunday for public worship. The Sacrament of the Lord’s Supper is observed on a number of occasions throughout the year. The congregation has 5 ‘Fellowship Groups’ (with around 60 people) where members meet to study the Bible and pray. We have a range of organisations directly under the control of our Kirk Session, including:

Page 3

Ballyhenry Congregation of the Presbyterian Church of Ireland

Trustees Annual Report for the year ended 31 December 2025

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

Public worship takes place each Sunday at 11am. During the year we had 5 baptisms and 2 weddings. Numerous funerals took place in the church throughout the year. At 31 December 2025 there were 200 communicants and 214 families connected with the congregations.

The average weekly attendance at morning worship is 190 (in person) with an additional 15 regularly joining on Zoom.

Pastoral care

Pastoral care is an important aspect of the life of the congregation. Our Minister, and our Pastoral Assistant, seek to regularly make contact with those who are sick or elderly. In 2025 we held our first " Big Church Weekend" with 90 people in attendance.

Mission and outreach

At a local level the congregation seeks to engage in outreach within our community through running an annual evangelism course. In December we leafletted our entire parish area (2800 homes) and held a guest Carol Services drawing a range of attendees from across our local community.

The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregation inthe areas of worship, discipleship, global mission, outreach, leadership and pastoral care.

Presbytery

The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church.

General Assembly

The minister and one of our elders are nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. An additional meeting of the General Assembly took place in December 2025.

Property

During the year works were carried out to the main church building installing a new lighting scheme

Page 4

Ballyhenry Congregation of the Presbyterian Church of Ireland Trustees Annual Report for the year ended 31 December 2025

and upgrading our sound system. New lights were also installed in the church hall and externally in our carpark. Ongoing maintenance work was also carried out within the church.

Organisations as of December 2025

Volunteers

The Trustees are most appreciative of all the work carried out by our many volunteers throughout the year, in all aspects of the church’s life and witness.

PUBLIC BENEFIT STATEMENT

The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion.

The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church’s subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved).

Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public.

Page 5

Ballyhenry Congregation of the Presbyterian Church of Ireland

Trustees Annual Report for the year ended 31 December 2025

PUBLIC BENEFIT STATEMENT ctd...

The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers,Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose.There are no other private benefits.The beneficiaries of this purpose are members, their families,other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public.

The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory guidance.

FINANCIAL REVIEW

The congregation’s main source of income is members’ contributions through the monthly Freewill Offering. There were 157 contributing households during the year [number in previous year, 2024: 161] donating a total of £238k. In 2024 direct giving was £228k.

The total income including above for 2025 is £267.4k compared to £253.4k in 2024. The increase overall of £14k can be attributed to the following:

  1. £9.7k increase in direct giving.

  2. £0.6k decrease in donations and legacies.

  3. £6.2k increase in activities that generate income (due to Cambodia fund raising & funeral catering contributions)

4, £1.3k decrease in other income sources.

Total expenditure increased from £231.5k (2024) to £264.9k (2025).

This increase of £33.4k was accounted for by the following:

  1. £1.8k increase in Ministry & Support Staff — salary increases.

  2. £4.8k increase Life & Work.

  3. £3.3k decrease in Assessments (PCI).

  4. £6.3k increase in Governance due to electrical & lighting consultancy fees.

  5. £1.4k increase in property & Equipment.

  6. £22.4k increase Grants to Missions & Charities.

The fund balance at year end is £986,135 (2024: £983,574). This consists of £895,865 restricted funds (2024: £905,763) and unrestricted funds of £90,270 (2024: £77,811).

Balance Sheet -The cash held decreased from £145k (31.12.2024) to £116k (31.12.2025). It should be noted that £20k of the cash is held by the organisations so is not available for use within the main church accounts.

“Fixed Assets” - up £11.5k in 2025. There was £60.3k of capital expenditure in 2025 (new electrics, lights and sound). A 5-year provision for £16k held for the heating system was released while depreciating of the church assets was £32.8k.

"Creditors:amounts falling due within one year"- £6k

Page 6

Bailyhenry Congregation of the Presbyterian Church of Ireland

Trustees Annual Report for the year ended 31 December 2025

GOING CONCERN

The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficlent resources at the date of approval of these financial statements to meet commitments which wil! arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation’s current activities and other financial commitments.

RESERVES POLICY

The Trustees have considered the fevel of unrestricted reserves that it ts appropriate to hold taking account of current and ongoing commitments. It Is the policy of the Trustees to hold at least 2 month's normal expenditure. At the year-end unrestricted reserves were £90k which represents a higher level of reserves. The Trustees, however, consider it prudent to hald reserves at this levef as the funding of its present activities is dependent of the ongoing financial support of members.

4 review of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. The principat risks are in relation to the fikelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from members. The trustees have also noted the uncertainties that continue to be evident as a result of the global uncertainties. An additional identified risk Is in relation to ensuring compliance with statutory requirements in all relevant areas, These risks are mitigated by the Trustees, and the Congregational Committee (and their attendant sub-committees), regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regular giving.

In light of the widely pubticised failings in the central goverance of life of the Presbyterian Church in Ireland, our Trustees and Congregational Committee are In the process of reviewing our governance arrangements and associated policies and have already taken steps to increase tie resource available for this important area of church life.

APPROVAL

Approved by the Kirk Session at a4 meeting on Sa WAQC\W 41514, and signed on its behalf by

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Mrbl.William Hattonbl
(Trustee)
5/S (wes
Date '
Mr Martin Graham
(Trustee)
BADat frore
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Ballyhenry Congregation of the Presbyterian Church of Ireland

Statement of Congregation Committee for the Financial Statements

The purpose of this statement is to distinguish the Trustees’ responsibilities for the accounts from those of the independent examiners as stated in their report.

The Code permits the Trustees to prepare accounts for each financial year which give a true and fair view of the congregation's financial activities during the year and of its financial position at the end of the year.

In preparing the financial statements the Trustees should follow best practice and:

The Trustees are responsible for keeping proper accounting records of ail the congregational transactions which disclose with reasonable accuracy the financial position of the congregation and which enable them to ensure that the financial statements comply with the disclosure regulations.

They are also responsible for safeguarding the congregational assets, and hence for taking reasonable steps for the prevention and detection of fraud, error and other irregularities.

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Mr William Hutton
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(Trustee)

B/s/rw ee Date

Mr Martinbt GrahamLL, (Trustee)

S/3/b Date

Page 8

e

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8th March 2026
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Ballyhenry Congregation of the Presbyterian Church of Ireland

Statement of Financial Activities

(incorporating the Income and Expenditure Account) for the year ended 31 December 2025

2025 2024
Unrestricted Restricted Total Total
£ £ £
Income from:
Regular Direct Giving 140,791 96,946 237,737 228,055
Donations and Legacies 486 1,355 1,841 2,397
Activities that Generate Income 3,099 11,922 15,021 8,850
Investment Income 403 30 433 398
Other Income Sources 5,159 7,200 12,359 13,729
Total Income 149,938 117,453 267,391 253,429
Expenditure on:
Charitable Activities:
Central Church Assessments 17,468 - 17,468 20,753
Ministry and Support Staff 75,772 200 75,972 74,191
Life and Work 16,569 10,016 26,585 21,783
Governance 5,869 5,591 11,460 5,206
Property and Equipment 19,767 42,068 61,835 60,424
Grants to Missions and Charities 523 70,987 71,510 49,114
Total Expenditure 135,968 128,862 264,830 231,471
Net (Expenditure) / Income for the Year 13,970 (11,409) 2,561 21,958
Transfers 10-11 (1,511) 1,511 - =
Net (Expenditure) / Income before
other recognised gains or losses 12,459 (9,898) 2,561 21,958
Net movement in Funds 12,459 (9,898) 2,561 21,958
Reconciliation of Funds
Fund Balances Brought Forward 10-11 77,811 905,763 983,574 961,616
FundBalancesCarriedForward 10-11 90,270 895,865 986,135 983,574

All income derives from continuing activities, therefore no statement of recognised gains or losses is given.

The notes on pages 12 to 16 form an integral part of these financial statements.

Page 10

Ballyhenry Congregation of the Presbyterian Church of Ireland

Balance Sheet

as at 31 December 2025

Notes 2025 2024
£ £
Fixed assets
Tangible Fixed Assets 2 832,043 820,536
Current assets
Debtors 3 43,250 41,586
Cash at bank & in hand 4 116,481 145,074
159,731 186,660
Creditors: amounts falling due within one year 5 (5,639) (23,622)
Net Current Assets 154,092 163,038
Creditors: amounts falling
due after more than one year 6 - -
Net Assets 986,135 983,574
Funds
Unrestricted Funds 10 90,270 77,811
Restricted Funds 11 895,865 905,763
986,135 983,574

For the year ended 31 December 2025 the charity was entitled to exemption from audit under section 65 of the Charities Act (Northern Ireland) 2008.

Trustees’ responsibilities:

These financial statements were approved by the Kirk Session on and are signed on their behalf by:

& rH MARCH LSU

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ly William Hutton Mr Martin Graham
Trustee Trustee
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Date Da
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The notes on pages 12 to 16 form an integral part of these financial statements.

Page 11

Ballyhenry Congregation of the Presbyterian Church of Ireland

Notes to the Financial Statements for the year ended 31 December 2025

1. Accounting Policies

Basis of Preparation

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Ballyhenry Presbyterian Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

b) Preparation of the accounts on a going concern basis

Ballyhenry Presbyterian Church has prepared the accounts on a going concern basis. The balance sheet is strong with strong continued support by the members.

c) Income

Income is recognised when the charity has entitlement to the funds, conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity 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 measured reliably and is not deferred.

d) Donated services and facilities

In accordance with the Charities SORP (FRS 102), the genera! volunteer time of the Charity’s volunteers is not recognised financially in the Statement of Financial Activities but their valuable contribution is acknowledged in the Trustees’ Report.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank,

f) Fund Accounting

Unrestricted funds are available for use at the discretion of the Congregational Committee in furtherance of the objectives of the charity.

Designated funds comprise unrestricted funds that have been set aside by the Congregational Committee for particular purposes.

General funds may be transferred to designated funds where the Congregational Committee wish to use these funds for a specific purpose. Such funds may be transferred back to general funds once the criteria for the designation have been met or are no longer applicable.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of the appeal.

Page 12

Ballyhenry Congregation of the Presbyterian Church of Ireland

Notes to the Financial Statements for the year ended 31 December 2025

1. Accounting Policies ctd...

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under the following activity headings: - Expenditure on charitable activities includes the costs of central church assessments, ministry and support staff, core team and organisations expenditure, church running costs and administration, donations and other support services to further the purposes of the charity and their associated support costs.

The church is not registered for VAT purposes, therefore irrecoverable VAT is charged to the Statement of Financial Activities, or capitalised as part of the cost of the related asset, where appropriate.

h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, human resources, payroll and governance costs which support the charity’s activities. These costs have been allocated against the expenditure on charitable activities.

i) Operating leases

The church has no operating leases.

j) Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures & Fittings From 10% to 25% Straight Line Manse 2% Straight Line Church Site - Land No charge Church Site - Building 2% Straight Line

Ballyhenry Presbyterian Church have a policy of no depreciation in the year of purchase, meaning that depreciation starts in the first full year after purchase.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1) Taxation

The church is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and/or gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only.

m) Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these

Page 13

Ballyhenry Congregation of the Presbyterian Church of Ireland

Notes to the Financial Statements for the year ended 31 December 2025

1. Accounting Policies ctd...

m) Critical accounting estimates and judgements ctd...

estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2. FIXED ASSETS Church Fixtures &
Manse Site Fittings Total
£ £ £ £
COST
As at 1 January 2025 267,769 476,728 340,922 1,085,419
Additions - - 44,317 44,317
Disposals - - - -
As at 31 December 2025 267,769 476,728 385,239 1,129,736
DEPRECIATION
As at 1 January 2025 80,339 17,345 167,199 264,883
Charge for the year 5,356 1,535 25,919 32,810
Depreciation on Disposals - = - -
As at 31 December 2025 85,695 18,880 193,118 297,693
NET BOOK VALUE
As at 31 December 2025 182,074 457,848 192,121 832,043
As at 1 January 2025 187,430 459,383 173,723 820,536
3. DEBTORS 2025 2024
£ £
Gift Aid Recoverable 38,135 36,743
Insurance pre paid 3,626 3,513
Rates pre paid 230 219
Music Copyright pre paid 1,259 1,111
—43,250__41,586 __41,586

Page 14

Ballyhenry Congregation of the Presbyterian Church of Ireland

Notes to the Financial Statements for the year ended 31 December 2025

4. CASH AT BANKAND IN HAND 2025 2024
£ £
Danske Bank 115,016 143,358
First Trust 625 1,129
Cash in Hand 840 587
116,481 145,074
5. CREDITORS: amount falling due within one year 2025 2024
E £
Royal British Legion
Gas,Water & Electricity 1,579 1,024
Crescent Loan Fund - 5,000
Printed Material 1,758 -
Other Creditors 234 190
Heating Contractor 1,788 16,988
Church Magazines 280 420
5,639 23,622
6. CREDITORS: amount falling due after more
than one year 2025 2024
£ £
Crescent Loan Fund (PCI) - -
7. EMPLOYEES
Employment Costs 2025 2024
£ £
Wages and Salaries 59,989 59,862
Social Security Costs 6,290 5,238
Pension contributions 7,204 9,271
73,483 74,371

Number of Employees

The average number of employees, including the minister of the congregation, during the year was:

2025 2024 4 4

There were no employees in receipt of employee benefits in excess of £60,000. (2024-None)

8. PENSION COSTS

The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme (2009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employer’s pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up

Page 15

Ballyhenry Congregation of the Presbyterian Church of Ireland

Notes to the Financial Statements for the year ended 31 December 2025

8. PENSION COSTS ctd...

on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and funding the scheme deficit.

The contributions made by the congregation during the year were:

2025 2024 £ E Contributions 6,996 9,271 The congregation operates a defined pension contribution policy for its employees. The and its assets are held by an independent scheme manager. The pension charge represents contributions due from the congregation during the year: 2025 2024 £ £ Contributions 208 -

The congregation operates a defined pension contribution policy for its employees. The scheme and its assets are held by an independent scheme manager. The pension charge represents the contributions due from the congregation during the year:

9. RELATED PARTY TRANSACTIONS

One of the Trustees, the minister of the congregation received remuneration of £39,979 and expenses of £8,280 for acting in that capacity. Pension contributions of £6,996 were paid by the congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme (2009), None of the other trustees received any remuneration, no trustees claimed expenses during the yearin connection with their duties.

During the year the congregation contributed the following amounts to Funds of the General Assembly of the Presbyterian Church in Ireland a separate charity.

£17,468 for congregational assessments including PCI Pension Scheme (2009)

£8,919 towards the United Appeal

£1,226 toward the World Development Appeal £702 towards Presbyterian Children’s Soc. £843 towards Students bursary £3,150 towards Global Mission (PCI)

£150 towards to Mission in Ireland £2,034 towards PW Fund

The congregation contributed £809 towards Presbytery Assessments during the year.

There were no other related party transactions.

10. UNRESTRICTED FUNDS - MOVEMENTS IN THE YEAR

Balance at Incoming Balance at Incoming Amounts Balance at
1/1/25 Funds Expended Transfers 31/12/25
£ E £ £ £
Total General Fund 77,811 149,938 (135,968) (1,511) 90,270
11. RESTRICTED FUNDS - MOVEMENTS IN THE YEAR
Balance at Incoming Amounts Balance at
1/1/25 Funds Expended Transfers 31/12/25
£ E £ £ £
Property Fund 842,358 47,449 (47,464) 842,343
Mission Fund 40,098 60,124 (67,218) 160 33,164
Organisations 23,307 9,880 (14,180) 1,351 20,358
TotalRestrictedFunds 905,763 117,453 (128,862) 1,511 895,865

Page 16

The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on pages 10.

Page 17

Ballyhenry Congregation of the Presbyterian Church of Ireland

Detailed Statement of Financial Activities

for the year ended 31 December 2025

INCOMING RESOURCES

INCOMING RESOURCES
Unrestricted Restricted
Nol Property Mission Organisations Total
£ E £ £ £
Regular Direct Giving
Recorded Giving 116,388 38,938 30,720 . 186,046
Gift Aid Received on Recorded Giving 22,113 7,511 6,579 - 36,203
Loose Collections 1,862 - - - 1,862
Gift Days/Special Collections/Donations 167 - 10,503 256 10,926
Gift Aid Received on Occasional Gifts 261 - 2,060 379 2,700
Total Regular Direct Giving 140,791 46,449 49,862 635 237,737
Donations and Legacies
Gifts in Kind 230 1,000 90 180 1,500
Received for Church Organisations 256 - - - 256
Donations from Church Organisations - 85 - 85
Total Donations and Legacies 486 1,000 175 180 1,841
Activities that Generate Income
Income from Church Events 352 - 5,087 - 5,439
Organisations Membership Fees - - - 6,027 6,027
Sale/Rent of Books / CD's / DVD's etc. - - - 808 808
Church Magazines 280 - - - 280
Weddings, funerals, etc 2,467 - - - 2,467
Total Activities that Generate Income 3,099 - 5,087 6,835 15,021
Investment Income
Bank and Building Society Interest 403 - - 30 433
Total Investment Income 403 = - 30 433
Other Income Sources
Grants Received 5,009 & 5,000 2,200 12,209
Insurance claims recoverable - - - - -
Miscellaneous Income 150 = - - 150
Total Other Income Sources 5,159 - 5,000 2,200 12,359
TOTAL INCOMING RESOURCES 149,938 47,449 60,124 9,880 267,391
RESOURCES EXPENDED
Unrestricted Restricted
Nol Property Mission Organisations Total
£ E E £ £
Central Church Assessments
Central Ministry Fund 3822 - - - 3,822
PCI Pension Scheme 6,996 - - - 6,996
Communications Dept 1,079 - - - 1,079
Widows of Ministers Fund - - = = =
Incidental Fund 2,670 - - = 2,670
Prolonged Disability Fund
Ministerial Development Fund		 157
:		 ss .
=		 .
>		 157
=
Sick Supply Fund - 7 7 = -
Church House Repairs Fund 1,372 . a 1,372
Students Bursary Fund 1,372 - - - 1,372
TotalCentralChurchAssessments 17,468 - - - 17,468

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Ballyhenry Congregation of the Presbyterian Church of Ireland

Detailed Statement of Financial Activities for the year ended 31 December 2025

RESOURCES EXPENDED ctd...

RESOURCES EXPENDED ctd... RESOURCES EXPENDED ctd...
Unrestricted Restricted
No1 Property Mission Organisations Total
£ £ £ £ £
Ministry and Support Staff
Minister
Minister's Stipend 39,979 - = - 39,979
Minister's Expenses 8,280 - + - 8,280
Minister's NHI & Apprenticeship levy 6,290 - 7 - 6,290
Total Minister 54,549 - - - 54,549
Other Ministry and Support Staff
Other Ministry and Support Staff 20,010 - - - 20,010
Pulpit Supplies and Guest Speakers 1,213 - - 200 1,413
Total Other Ministry and Support Staff 21,223 - - 200 21,423
Total Ministry and Support Staff 75,772 - - 200 75,972
Life and Work
Worship and Fellowship
Worship Resources & Copyright Licenses 1,388 - - - 1,388
Social events 1,358 - - 1,986 3,344
Church Envelopes 503 - - - 503
Other 1,733 - - 2,921 4,654
Total Worship and Fellowship 4,983 - - 4,907 9,889
Discipleship and Ministry
Christian Education and Training 284 - - 2 284
Church Magazines and Literature 526 - - - 526
Other - - - -
Total Discipleship and Ministry 810 - - - 810
Mission and Outreach
Children's and Youth Ministries 1,054 - - 4,652 5,706
Local Mission and Outreach 7,455 - - 7,455
Publicity & web site 342 - - - 342
Church Events 1,886 - - : 1,886
Other 40 - 457 - 497
Total Mission and Outreach 10,777 - 457 4,652 15,886
Total Life and Work 16,570 - 457 9,559 26,585
Governance
Kirk Session/Committee training etc - - - = -
Independent Examiner/Audit Fees 948 - - - 948
Other Professional Fees 420 4,764 - - 5,184
Adverts, Printing, Stationery & Postage 3,208 142 = = 3,350
Other Sundry Expenses - = - - -
Bank Interest and Charges 484 318 18 177 997
Loan Interest - 172 - = 172
Presbytery Fees 809 - - = 809
TotalGovernance 5,869 5,396 18 177 11,460

Page 19

Ballyhenry Congregation of the Presbyterian Church of Ireland Detailed Statement of Financial Activities for the year ended 31 December 2025

RESOURCES EXPENDED ctd...

RESOURCES EXPENDED ctd...
Unrestricted Restricted
Nol Property Mission Organisations Total
£ £ £ £ £
Property and Equipment
Utilities
Electricity, Oil, Gas - Church and Halls 12,975 - - - 12,975
Rates and Ground Rent - Church & Hails 40 - . - 40
Water Rates - Church and Halls 776 - - - 776
Telephone & Internet - Church and Halls 371 - . - 371
Rates and Ground Rent - Manse 950 - - - 950
Telephone & Internet - Manse 416 . - - 416
Total Utilities 15,528 - . - 15,528
Repairs and maintenance
Repairs etc - Church and Halls - 6,656 - - 6,656
Repairs etc - Manse - 318 - - 318
Repairs etc - Equipment - 2,284 . - 2,284
Total Repairs and Maintenance ~— 9,258 : - 9,258
Insurances
Insurance 4,239 - - - 4,239
Total Insurances 4,239 - - - 4,239
Depreciation
Depreciation - Church and Halls - 1,535 - - 1,535
Depreciation - Manse - 5,356 - - 5,356
Depreciation - Equipment - 25,919 - - 25,919
Total Depreciation - 32,810 - - 32,810
Total Property and Equipment 19,767 42,068 = - 61,835
Grants to Missions and Charities
United Appeal - - 8,919 < 8,919
Total United Appeal - - 8,919 - 8,919
Other PCI Schemes
Students Bursary - - 843 - 843
Gobal Mission (PCI) - - 3,000 150 3,150
Mission in Ireland (PCI) - - 150 150
Presbyterian Childrens Society - - 702 - 702
Presbyterian Woman - - - 2,034 2,034
World Development Appeal - - 1,226 1,226
Total Other PCI Schemes - - 5,771 2,334 8,105
Other Missions and Charities
Bible Translation & Distrib'n Agencies - - 8,350 150 8,500
Tear Fund - - 10,000 - 10,000
Earl Haig/RUC/UDR 167 - - - 167
Other Agencies 356 - 29,096 1,760 31,212
Grants to Individuals - - 4,607 - 4,607
Total Other Missions & Charities 523 - 52,053 1,910 54,486
Total Grants to Missions and Charities 523 - 66,743 4,244 71,510
TOTALRESOURCESEXPENDED 135,969 47,464 67,218 14,180 264,830

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