Glengormley Pr•sbytsrian Church
stat•rn•nt of FI￿￿¢14 Adivrtlts• IlnGw*lng th• Incorn• and Exwidttur• ACc￿ntI
for th• yw •nd•d 31 O•c•mb•r 2025
2025
2025
2025
2025
Tot•1
2024
Incom8 from:
Regular Dtr8ct GNINJ
Donations & Legac￿5
Olhar Trading AGINits"88
Inveslmonl Income
Olh8r Income StyJrc8s
121.328
100
2309
¥954
1.208
394
176,2BO 228.956
50
3.064
246
3.747
2.603
2.690
4204
Totsl In¢om•
$9.$22
184,663
236,063
Exp•ndllui• On:
Cenlral Church Ass0S8ff￿t
Mlnistws Stspond & Co•t8
Mlnistry & SLWI Stall
Wtwshlp & Fdlow5h¥)
Di5ciI65Np & Ministry
M6$81on & Outr8a¢h
(>)vem#nc
Prryerty & Equif*rwit
u￿ted ￿pas1
Gr4nts to Ml•Bthi & Charlll•s
20.520
$6.744
29,732
3,122
761
567
7201
25,226
20,S28
56.744
29.732
4097
1.117
14811
7201
46,852
11,019
15,782
22,523
53I59
16.015
3,115
2,023
25,465
975
3S6
15244
21.fj2•
11.019
1S.762
88.030
10,431
18,OXs
Total Exp•ndllur•
143M1
64.982
208,843
242.295
N•t Surplu•llD•ncltl lor th• Y•ar
118,740
15,4001
1242001
162321
Trnn8fer8
117.7811
17.7•1
N•t Mov•rn•nt In Fund•
136.5211
12.321
1243001
162321
R•conrlllallon of Fund•:
Fund Balan¢•s brought ftKwwd
243,358
118,256
366.614
372,846
Fund Balanc￿ c•rrl•d fomrd
206.637
130.$77
341414
3e6.614
I Incom• derSv•s contANJww adth, Iherafore ro slatement ol Tecwis•d gah)s ty k¥$801 b gl¥8n.
12

Gl•ngornil•y Prnsbyt•rian Chureh
Balan￿ sI￿•t u •t 31 D•c•rnts•r 2025
2025
Totsl
2024
Total
Rx•d A*#•t*
Tangible Fixed Assels
181.088
166,028
Curr•nt A•a•ts
Dobtors
Cash al Bank & In Hand
3S319
132.143
34.830
165,7S6
167,462 200,586
Curr•nt U*bllhh•
¢r8drtors
111361
N•¢ Cuir•nl ￿*•ts
161.326 2ryJ.588
N•t A•*•ts
342,414
386.814
Fynds:
Unf••trlc¢•d Fund*
206.037
243.358
R••trlct•d Fundb
130.5ri
118.256
Endowm•nt Fund•
s,000
3e6.614
For the y•ar ended 31 D•cemt•r 2025 the was ¢nlll8d lo eX￿P1￿ frcffl audll ur¥J•¥ 8•ctlc¥1 65 of th•
Chaimbs Act (Northem IrelaTrJl 2ty)8.
Trusiee8' r•bpOn￿￿1ltioS'.
Tho memborn have not r19￿￿¢ fvth9rltyto￿takn an auditofM8rLts￿nts lorth•y•ar in Qu￿tI￿ kn •ccordan
wlth section 65., and
. The tru$¢ees acknowbdp wesp)nsiNfdes kn CoM￿￿[Wa with th• Te¢wireff*nls of tho A¢t wfth re$po¢t lo
accountlng records and Ihe weparatwyi ol arxounts.
Thes¢ fmandal st*omonls approved byt￿ ofthg ￿Ik Sg88hJn on 22 Fobru¥y 2026 and Ar• $ign•d
n Ihe* b¢haff by".
.. elL VL
Janln• Asqulth
Tru51eO
D•r•k Kyl•
Tntstee
The not•s on p8g•$ 14 10 18 INM ￿ intew4 pwt of¢hese lknwaal st8ternents
P4P 13

Gl•ngOrn￿oY Presbytorfan Church
Nots8 to thé Flnanclal Stal•m•nts for th• y•ar ond•d 31 O￿Ornb￿ 2025
1. ACCOUNnNG POUCIES
a) Balls ol Pl•P￿IDn
The finanoal 5tatem8nts have ￿en prew*J in ￿Cr￿daD￿ wth A¢oxJntsNJ and Rewr￿￿￿ by Chadli8s.' Statement
oIR8comm8nd8d Prnclk8 a￿l￿ble lo charthas propaiiThJ thewacwjnts In accordance the Financial Reportir
51andard appliCa￿e in Ihe UK Repubb¢ ol Irelarnl IFRS 1021 leffe(*ve 1 J8nuwy 20191 and th8 IChp4rtie8 SORP
IFRS 1021, the Financi81 Reporknr￿ Stèndard apFl￿ab￿ In the UK and RepublK of Ifeland IFRS 1021.
Gl8ThJorTr*y [te&b￿n maats the ofa pubk benafft enity under FRS 102. Ass•ts 8￿1 Ilabi111Iofj
e initialty Tecognised at hi5toKaS castor tran5aGiK• vakn ot￿￿￿9 Slated in lh8 re￿aTrt accountiTrJ polKy
note5.
bl Preparatlon of Kcounts on • goln9 ciJn¢•rn b4•11
Glengorrthy Pre5byierbn Chw¢h ha$ the acfxxjnls on • gtyng both. Tho b8￿ne• sh••t 5$ Ilrong
*1th stro￿ Condn￿d SUFPNt by th• m•mb•r
¢1 In¢om•
IrKome 18 rewlsedth thechwlty has entldement lolhefvnds. rnndrtkns Aitach•J totho It•m(sl of Incoffla have
m•t. il 15 pfLthble Ihal the rKorne be rrt•i¥od the amwnl can b8 Measur￿ relwbly. IrKome Irar
government and other gr8Thts. %thelher 'ca￿l￿. gran15 ￿ 'r•V￿ue. 9rants. 18 re¢ognised when Ihe charily
onli118m8nl lo th• I￿￿ts. any porformance condilKJn8 8ttached lo the wants have been mot. 11 * pr<thble th81 th0
come will be racaivad and th8 amounl can b• measured relow a￿] 15 Tr>t do1•￿•0.
l Don4t•d S•rvI￿1 •nd F•cllllhs
In accordance wilh the Charities SORP IFRS 1W21, gwwal ¢kne of ts Chority8 ¥0￿￿100r8 is noi
rocogni$•d fin4￿•1￿ In th• Sl•t•m•nt of A¢Ml¢s lyjt Vw"r v￿abl& cOn1r￿ul10n l¥ acknty￿odg1d kn l*•
Tru51ee5' Report.
•) Int•r•¥t RK•fv•bl•
Inlarasl on fvnds helj on deFO)sft b Ind￿￿on recewable and tho aft￿1￿ b• nwgured rnllabty by thechwty,.
ihis 1> ￿0[r￿llY upon ￿￿rica￿D of knl•rtsl or ￿Y•bI# by 8•nk.
fj Fund Ar¢ountlng
Unfeslricled funds are avalable for at tho dw•iicffj d Ihe Cwogotb)nd c￿111109 furtheranu of th
fj¢lbve• olth& ¢harlty.
t>¢$￿￿&tell funds ¢LYnprts• urv¢slTr* fu￿ thot have beon 50t by thè Corwgatkmwl ComrnM80 for
particular purposes.
General fvnds may be tmnsfwrel totY•spJn8tefj where the Cuwalicfft81 CommKt•• wrish to U80 these fuTrJ8
for a S￿cIr￿ pur[x￿. Such funds may ￿trar￿ferred bath togenWa1fv￿Jso￿ Iho uilwba for th• dasb3nation have
en or b)ryr applicabl8.
R•Str￿l•d fvnd5 ar• sty18d to r￿tr￿t￿l gxpendittye imp)s•J by th• thr{x￿h thg tem)s of th8
8ppeal.
ETh0o￿an1 FuThts 8r8 fvnds ￿ th8 b5 held ¥KlefirAI* with Ihe ¢h8rity wlthd lo the Inco￿ g8ner8l•d
from th• inv09trnont.
91 Exp•ndltur• •nd Irr•¢o¥•r•bh VAT
Expendilure Is recoan￿8￿ 0[￿8 Ihere 15 3 lega or ¢t￿$t￿lC￿v8 to make a payThent to a party, rt
probab￿ that 5ethement ￿11 be rewlr*l lh* 81rKxir*t of Ihe can be rr￿S￿re￿ rella￿y.

Glengorrnl¥y Pr¥sbytsrfan ChurGh
Notes to th• FinanGi•l St*•mntJ for tho y•ar •ndod 31 D•¢•mb¢r 2025
I. ACCOUNTING POUCIES ICortllnu•dl
gl Exp•ndltur• Irr•eov•rablè VAT Icontlnwdl
Éxpendilure * cla£￿16d undor the fokwng athity h•¥dings:
. Expenditure on c*aritat48 thhes hKludo5 the ￿$1¥ of ¢￿Iral chwch ass•$*Mnts, mlnL8try and support staff,
C4y8 10arn ar¥J organisation$ 8xp6nditure. church Nnning costs and admini8tration, donations and $￿p£¥t
servicas to further Ihe purpo¥es of Ihe chtyrity and Iheir assoualed SUFWt cosis.
. Other oxpenditure repr•s￿ts thom knms rKJltsling thto ary other ha•j￿￿.
The 15 not registered tsVAT purp)￿. Ihergfore krtt0vefa￿e VAT i¥ eh•r9od to the Ststgm•nt of Flnanclal
Aclvluos. or co￿1814•d 8$ port ol the cost of th8 relaled •SS¢t. appropnate.
h) Allo¢AtJon of Support co•ts
Support co$1$ ar* IM80 fun¢tions that ass￿1 th8 wcffk of Ihe Charity butdo nol dir8cUy und8Atako tharitabk gctlvhie8.
Support COSt5 Include bac* office costs. finarKo. human r￿QUr￿. payrc41 and govemar*• tosts %thlch $upwrt t
charfW$ aetfvlU•s. ¢￿ts hav• ￿￿￿￿1¢￿ the •yTraiiur• on ¢harll•No xtlvfdal.
11 T•nglbh Ilx•d ••s•ts and d•pI•d•￿On
OaprAf.IAtbnn IA rwnvKIAd Al cAraiLat￿l trj *ry1t• LX*t1888 r8Bldud y￿u* ol ••ch •18•t ov•r kn •xpo¢tsd
ofvl Iwe, a$ Idlcw8'.
ChLwth and Ha118
Manso
Comput•r EQ￿pm•nf
Flxture8 & Flttkngs
2% Str•Wt Lkn•
2% Slr3W LI
2$% stra￿ht Llng
10% straigm Un•
Jl ¢••h •¢ b•nk and In h*nd
Cash af bank and ca$h In indudos cash and lemi hlghty Wjd IMiosth)ents a •hr¥t m8turty ol three
n￿nthS or le8$ frw Ihe data of or openir#J ol the d•K#)sil or wmlor accounL
kl T￿•11¢￿
The church is 8 registered ch• and the chaiitable lax exempti￿$ are thorglora daimed to th• exlenl thul
Ime andlor galns are appl*Ablo and lo ¢hartt8t49 wrp)s85 0￿y. Th058 exemo'ons will femain In plac•
8 W gs and 9x￿d￿￿re Ls awied lo thariiablo wrwJwJ onty.
Crltle*l aecountlny •stbm*t•* *ndludo•m•nts
In th* 8PPtlcalKJn of Ihe Charty's 8CCOLtnbr*J ￿￿10$. th• Trustees are requSred to rnake ludg8rn8nts. e5timate5 and
855UITWlions about the carrying amountof assets and Iti8￿"8s that are not readily apparent trom other sources. The
estimates aThJ assrKkql8d assurnptions are t￿•0 on histrrtical expor￿ 8nd other lactcn Ihal are considered to
be relevant. Aciual r•sufts may dffler from these estimates.
Th• esUmat•s and unthlrvJ a￿UMp￿S ￿ r￿8Wed on an thwir¥J b•si%. R•vk*KYts to a¢counllnp 8stimale$ are
rwni5ed in the perpc¥J in which the e5tirnate ￿ rffi5ed wh¥¥ Ihg rèvisth affects only that p•rfL%*, or In the perkrfj
ofthe wiqion aThJ lulure pefKMls whwe rev￿10￿ bjlh current aThJ fulur8 ￿lI￿J$
Pwis

Gl•ngomilty Pr•*byt•rfan Church
Not•¥ to th• Fln•n¢b•l SIat•rn•￿ lor th• y•¥ •nd•d 31 tl•c•mb•r 2025
2. HXED ASSErs
Cornput•r
&AV
Equlprnont
Flxtuw••
hur¢h
& Halls
Tot•1
Opening balarKe
Addluons
273.509
.652
116.[
114.716
3276
12.2821
74,972
579,203
24,727
12,7121
14301
Clo•lng b•l*nc•
294.361
116,006
115.710
75.141
601.218
Opening balanco
Charg8 for th• y•w
Ellmlnaied on d￿pOsal
164.438
4,117
68.434
2,320
114.008
632
Q.2821
66,295
2,598
14301
413,175
9.667
12,7121
cro•lng balanc•
168,555
70,754
112,35B
420.1JO
N•t Book V4lu•
A• •t 31 D•c•mb•r 2025
125.1
45.252
3.352
6,679
111,088
A8 at 31 Decembor 2024
109.071
47.572
.677
166,028
3. DEBTORS
2025
2024
Prep8yrnents & oc¢ru•J income
35.Jt9
31,830
CREDITORS
2025
2024
A¢¢wals & dete￿¢d In￿￿8
T8x & social seojrity
P8nsJC￿ payob
3,810
2321
6,136

Glengomiley Pr•$byterian Church
Not•s to th• Fin￿¢1*1 $tal•Me￿ for th• y••r •nd•d 31 Dtt•mb8r 2025
S. UNRESTRICTED FUNDS- MOVEMENTS IN THE YEAR
Oponlng Inwnlng Amounts
B•l•nG•
FundA Exp•nd•d Tr•n•l•r•
Closlng
B•l•n£•
General Fund
243.358 125,141
1143,8811 117.7811 206.837
243.358
12S.141
1143.8811 117,7811 206,837
The property assets were SrKILKlod for the ftst b"m? in tha b￿ar￿a ofknds hold •t 1 J•rw 2011. The church and
h￿1$ ha¥¢ beon IbKWed in the General Fund.
6. RESTRICTED FUNDS- MOVEIIENTS IN THE YEAR
Op•nlng Incomlnq Amoun¢s
B•l•n¢•
Fund• Exp•nd•d Trnn•l•r• B•l•n¢•
Property Fund
MIsslon¥ Fund
(hganlsBl*ffjd Punds
25.165
22.753
11.604
121.1491
122,5891
121.2441
11.407
14.9761
11.jao
114.449
9,340
6.78
14.152
5.078
118.2S6
59.S22
164,9821
17.781
130,577
The property As￿5 ww• i￿ud￿ lor lh• fwsl in the balBnco ol fiJnd$ held •t 1 January 2011. AI
•t$ other tMn th• ¢hw¢h and h811s havg b¢en inthdèd In Pre•wty Fund.
7. ÉNDOWMENT FUNDS_ MOVEME14TS IN ThE YEAR
Op•nlny Arnounls
B*l*nc•
Fund• Exp•nd•d Tr•n•l•rn
Cltsllng
l•n¢•
Solty Stranaghan TnAt
s,000
Th& 8ndcwm8nt fuThJ& consvdt of capital frjnds hebj MdDfrnrtfjty by Glengom)* Pr8sbyten"an Chwch that il h88
er to convert ￿10 ince¥ne. The Church is entitled to knterast arising from ary in¥ostrneni of the capltsl fund$.
ANALYSIS OF ASSEfs BETWEEN FUNDS
FuThY balances as at 31 De¢¢mber2025 ￿re reweserted ty."
LknrHtrl¢t•d R••irf#t•d endo¥ffli•nt
Tatal
Taryib18 fixed as50ts
Net ¢urr8nl I Tron-￿rreftt asseis
83.254
123.583
97.834
32.743
181.088
181,326
206,837
130,$77
5.000
342,414
P4• 17

Glongormloy Pr•8bytorlan Church
Not•• to lh• Flnanclal St*•m•nts lor lkne y•ar endod 31 OKernbor 2025
9. RELATED PARTY TRANSACTIONS
Th• rnini¥ter 15 4 TrLth w)d wos p¥1 Ihrwjh Th8 Pr8&b￿kn cl￿ in wtih expenses belng paid by the
Church. Th8 Church Vi8rtor i8 a Trustee aTrJ was pahl by the Churth as an emp￿tsy￿￿ for lh8 Who￿ of 2025. No
Charty Twstee, olher Ihan ttK>se meniionod aix)ve. rrfely￿ a paymenl fu prolessional or other services suppli*Y
to the Chwty.
ring the year ltte c¢)ngroga1￿n COntr￿Ul￿d th• afflounts to FurnJ8 ol th• General A68emWy of the
Pre8byten"an Ch￿￿ ￿ Ir8Lqnd. a sepwalo chty..
£20.528 for Congregatw)nal Assgssmenls
£11,019 tOW8fd8 th6 Unrted Appaal Target
£2.600 toward3 ItW& Wotld D•v¢b)w￿l App••l
£1,200 was donated ty Pre5b￿￿￿n WoThn ￿ PCI
In addition. the Corfjr•wK)n p*d loe• off £867 10 th? Nryth 8eltht ￿.
PVIB