Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congregatlon of The Presbyterlan Church In Ireland STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2025 Notes Unre5trlcted Funds Restrirted Total Funds Totsl Funds Funds 2025 2024 Income & Endowments from: Donations & Legacles Income from Charitable actlvltles Other trading activitles Investments Other TOTAL INCOME 232,307 1,610 382,963 12,549 615,270 14,159 597,493 20,981 3,575 6,372 11,354 38,404 14,929 44,776 14,245 33,740 243,864 445,272 689,135 666,459 Expendlture on: Ralslng Funds Expenditure on Charitable actlvlties TOTAL EXPENDITURE 224 253,557 224 364,001 442 343,522 110,444 253,781 110,444 364,225 343,964 Net gains/ Ilossesl on Investments Net Income / [Expendlture] 19,917] 334,827 324,910 322,495 Transfers between funds 163,4951 63,495 Net movement In funds [73.412] 398,322 324,910 322,495 Reconclllation of funds: Total funds brought forward 280,014 1,412,611 1,692,625 1,370,130 Total funds carried forward 206.602 1,810,933 2.017,535 1,692,625 There may be mlnor dls¢repancles In the totals due to roundlnq 161 Page
an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church In Ireland BALANCE SHEET As of 31 December 2025 Notes Unrestrfcled Restricted Funds Funds Total Funds 2025 Total Funds 2024 Fixed Assets: Tangible Assets li 756 552,661 553,417 502,856 Total Flxed Assets 756 552,661 553,417 502,856 Current Assets Debtors Cash at Bank and in hand 12 13 22,303 34.701 191,930 1,272,224 57,004 1,464,154 34,893 1,194,836 Total Current Assets 214,233 1,306,925 1,521,158 1.229.728 Llabllltles Credltors: Amounts falling due, withln one year 14 8,387 48,653 57,040 39,960 Net current assets or Ilabllltles 205.846 1.258,272 1,464,118 1,189,769 Total assets less current Ilabllltles 206,602 1,810,933 2,017.535 1,692,625 Credltors: amounts fallln8 due after more than one year Provision for liabilities 15 Totsl net assets or Ilabilitie5 Z06.602 1.810,933 2,017,535 1.692,6Z5 There may be mlnor discrepancies in the totols due to roundlng. 171 Page
an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Congregatlon of The Presbyterlan Church In Ireland BALANCE SHEEr As of 31 December Z025 Note Unrestricted Funds RestrScted Total Funds Funds 2025 Total Funds 2024 Funds of the charlty Restrlcted Income funds 16 1,810,933 1,810,933 1,412,611 Deslgnated funds Unrestricted funds 16 16 10,000 196,602 10,0 196,602 10,000 270,014 Totsl charlty funds 206,602 1,810,933 2,017,535 1,692,625 Approved by the Klrk Sesslon at a meetlng on 1st June 2026 and slgned on Its behalf by Graeme Kennedy 1st June 2026 Gareth Invln 1st June 2026 181Pa8e
Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Con8regation of The Presbyterian Church in Ireland STATEMENT OF CASH FLOWS Year ended 31 December 2025 2025 2024 Cash Flows from operatlng artivitles Net Income 324,910 322,495 Adjustmentsfvr.. Depreciation of tangiblÈ assets Interest receivable 8,923 8,925 [44,7761 133,7401 Changes In.. Changes in debtors Changes in credltors Cash generated from operatlons [22,1111 7,840 284,026 315,008 Interest receivable Net cash from operatln8 activities Cash Flows from Invertln8 artlvltles Purchase of tsn8lble a55ets Net cash flow from investlng activltles Net In¢rease/[decrease] in cash and cash equivalents 269318 293,465 Ca$h and cash equlvalents at the beglnnlng of the year 1194 836 Cash and cash equivalents at the end of the year 191 Page
an KIRKPATRICK MEMORIAL PRE5BYtERIAN CHURCH a Congregation of The Presbyterfan Church In Ireland NOTES TO THE ACCOUNTS 31 December 2025 The charlty is a public benefit entity and a reglstered charity in Northern Ireland andls unincorporated. The address of the principal office15 259 Upper Newtownards Road, Belfast, 8T4 3JF ACCOUNTING POUCIES BAS15 OF FINANCIAL STATEMENTS The financlal Statements have been prepared In accordance FRS 102, The Flnancial Reportlng Standard appllcable In the UK and Republic of Ireland,, the Statement of Recommended Practlce appllcable to charities preparing thelr accounts in accordance with the Financlal Reportlng Standard applScable In the UK and Republlc of Ireland (FRS 1021 Icharltles SORP (FRS 10211 and the Charities Att (Northern Ireland) 2008. The flnanclal statements are prepared In sterlln& whlch Is the functional currency of the entlty. The flnanclal statements have been prepared under the historlcal cost conventlon except for Investment assets, whlch are shown at market value. The financlal statements Include all transactlons, a5SÈts and liabllbtles for whSch the con8re8atlon is responslble In law. They do not Include the accounts of church groups that owe their affSllatlon to another body, nor those that are Informal 8atherln8s of church members. GOING CONCERN There are no material uncertalntles about the charlty's abllSty to contlnue. FUND ACCOUNTING Endowment funds are funds, the capltal of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment Is to be used either as restricted or unrestricted income funds, dependlng upon the purpose for whlch the endowment was establlshed In the flrst place. 20IPage
an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Congregation of The Presbyterfan Church in Ireland NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES (convd) FUND ACCOUNTING {conVd) Restrlcted funds comprise lal Income from endowments, whlch Is to be expended only on the restricted purposes Intended by the donor and Ibl revenue donatlons or grant5 for a speciflc congregatiorbal actlvlty Intended by the donor. Where these funds have unspent balances, Interest on thelr pooled Investment Is apportloned to the individual funds on an average balance basls. Unrestricted funds are Income fund5 that are to be spent on the congregation's general purposes. Desl8nated funds are general fund5 set aslde by the congregatlon for use in the future. INCOMING RESOURCES 11) Recognltlon of Incomlng resources These are Included In the Statement of Financlal Actlvltles ISOFAI when: the congre8atlon becomes entltled to the resources; • the trustees are vlrtually certain they wlll receNe the resources", and • the monetary value can be measured wlth sufficient reliablllty. {11) Incomlng resources wfth related expenditure Where incomin8 resources have related expenditure las with fundraislng Income) the incomlng resources and related expenditure are reported 8ross In the SOFA. (ill) Grants and donatlons Grants and donations are only Included in the SOFA when the congregation has an uncondltlonal entitlement to the resources. (Iv) Tax reclaims on donatlons and glfts Incoming resources from tax reclaims are included In the SOFA at the same time a5 the giftto whlch they relate. 211Page
an KIRKPATRICK MEMORIAL PRESBYtERIAN CHURCH a Congregatlon of The Presbyterlan Church In Ireland NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES (conVd} (vl Contractual Income and perfomiance-related grants This is only included in the SOFA once the related goods or seprfices have been delivered. Ivl) Glfts In klnd G1ft5 In klnd are accounted for at a reanable estlmate of thelr value to the charlty or the amount actually rea115ed. Glfts In klnd for sale or dlstrlbutlon are included In the accounts as lfts only when sold or distrlbuted by the charity. Gifts In klnd for use by the charlty are included Sn the SOFA as incomlng resources when receivable. (vll) Donated servlces and facllltles These are only Included in Incoming resources (wlth an equivalent amount In resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resource5 IS the estlmated value to the charlty of the servlce or facillty recelved. qvlll) Volunteer help The value of any voluntary help recelved is not included in the accounts but Is described In the tru5tees' annual report. Ilx) Invertment In¢ome Thls Is Included In the accounts when recelvable. (x) Investment galns and losses This includes any gain or loss on the sale of investments and any 8aln or loss resultlng from revalulng Investments to market value at the end ofthe year. EXPENDITURE AND LIABILITIES (xi) Liablllty recognltlon Liabilities are recognlsed as soon as there Is a legal or constructive obligatlon commlttlng the congregation to pay out resources. 221Page
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congr¢8atlon ol The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 ACCOUNTING POLICIES (convd) (xll) Governance costs These are shown withln charbtable activltles and include the costs of preparatlon and examlnation of accounts, the cost5 of trustee meetln8s and the cost of any legal advice to trustees on 8overnance or constitutional matters. Ixlll) Grants wlth perfOrrnan condftlons Where the charlty glves a grant wlth condltlons for Sts payment beln8 a specific level of service or output to be provlded, such grants are only recognlsed In the SOFA once the reclplent of the grant has provlded the 5peclfled service or output. (xlv) Grants payable wlthout performance condltlons These are only recognised In the accounts when a commltment has been made and there are no condltlons to be met relatin8 to the grant which remain In the control of the charlty. (xv) Support Costs Support costs Include central functlons and have been allocated to actlvlty Cost categorles on basis consistent wlth the use of resources, e.g. allocatlng property Costs by floor areas, or per caplta, staff costs by the tlme spent and other costs by thelr usa8e. 231 Page
Presbyter an KIRKPATRICK MEMORIAL PRESBYtERIAN CHURCH a Congregation of The Presbyierfan Church In Ireland NOTES TO THE ACCOUNTS (conVd} 31 December 2025 ACCOUNTING POLICIES {cont'd) {xvl) Tanglble Flxed Assets Tan8ible flxed assets for use by the charity are capltallsed if they can be used for more than one year, and cost at least £2,500. They are valued at cost or If glfted, at the value to the charlty on recelpt. Depreciatlon Is recorded on all tanglble flxed assets other than freehold land, at rates calculated to write off the cost, less estlmated resldual value, of each asset over its expected useful life as follows Bulldln8S: Flxtures, flttln8s and equlpment Motor Vehicles Computers, software and technlcal equlpment - over 50 years - over 10 year5 - over 4 years - over 4 years Where depreclatlon is calculated for a tanglble fixed asset, the depreciatlon commences in the flrst full year of ownership of the asset. (xvli) Investments Investments quoted on a recognlsed stock exchange are valued at market value at the year-end. Other Investment assets are Included at the trustees, best estlmate of market value. (xvlll) Judgements and key sources of estlmatlon uncertalnty There are no area5 of slgniflcant judgement or key sources of estimation uncertainty. 24IPage
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congregation of The Presbyterlan Church in Ireland (xix) Flnanclal Instruments A financial asset or a flnancial liability Is recognlsed only when the entity becomes a party to the contractual provisions of the Instrument. Basic financial instruments are initially recogn15ed at the amount recelvable or payable including any related transactlon costs, unless the arrangement constitutes a financing transaction, where it Is reco8nised at the present value of the future payments discounted at a market rate of interest for a slmllar debt Instrument. Current a55et5 and current Ilabillties are subsequently measured at the cash or other conslderatlon expected to be pald or recelved and not dlscounted. Debt instruments are subsequently measured at amortlsed cost. Flnancial assets that are measured at cost or amortlsed cost are revlewed for objectlve evidence of impairment at the end of each reportlng date. If there Is objectlve evldence of Impairment, an impalrment loss Is recognlsed under the approprlate heading in the statement of financlal activitle5 in whSch the Inltlal 8aln was recognlsed. Any reversals of Impalrment are retognlsed lrnmedlately, to the extent that the reversal does not result in a carrylng amount of the flnanclal asset that exceeds what the carrying amount would have been had the impalrment not prevlously been recogni5ed. (xx) Pensions Pollcy Deflned Contrfbutlon Plans Contributions to defined contributlon plans are recognlsed as an expense In the period in whlch the related service Is provlded. Prepaid contributions are recognised as an asset to the extent that the prepayment wlll lead to a reductlon in future payments or a cash refund. When contrlbutlons are not experted to be settled wholly within 12 month5 of the end of the reporting date in whlch the employees render the related service, the liability Is measured on a discounted present value basis. The unwinding of the discount Is recognised as an expense in the period in which it arise5. 251 Page
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congre8atlon of The Presbyterfan Church in Ireland NOTES TO THE ACCOUNTS Iconvd) 31 December 2025 2. DONATIONS AND LEGACIES Unrestrlcted Funds Restrlcted Funds i Total Funds YEAR - 2025 Recorded glving L005e collections Donatlons and gifts Gift Aid Le8acles and Bequests 181,915 6,102 300 43,989 307,457 489,372 6,102 7,153 112,643 6,853 68,653 232,307 382,963 615,Z70 Unrestrlrted Funds Restrlrted Funds Total Funds I YEAR- 2024 Recorded givlng Loose collectlons Donatlons and gifts Glft Ald Legacies and Bequests 195,175 6.031 30 45,093 10.000 271,633 466,808 6,031 5,075 109,579 10,000 5,045 64,485 1 256,330 341.163 597,493 261Page
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterlan Church In Ireland NOTES TO THE AccouKfs (¢onVd) 31 December 2025 3. INCOME FROM CHARITABLE AcnviTIES Unrestrlcted Funds Restrlcted Funds Total Fund5 YEAR- 2025 Income from charltsble actlvStles Church Publicatlons Weddlngs Grants 1,280 290 9,149 10,429 290 40 3,400 1,610 12,549 :. 14.159 Unrestrlcted Funds Restrlrted i Funds Totsl Funds YEAR- 2024 Income from charltable artlvltles Church Publlcatlons Weddings Grants 1,464 289 14,375 15,839 289 4,853 4,853 1,753 19,228 , 20,981 271Page
Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterlan Church in Ireland NOTES TO THE ACCOUNTS Iconed) 31 December 2025 4. INCOME FROM OTHER TRADING AcnviTIES Unrestrlcted Funds Restrfrted Funds Totsl , Funds YEAR = 2025 Letting of premlses Income from Church Fundralslng Events Membership Fees 3,575 3,575 542 10,813 542 10,813 3.575 11,354 14,929 Unrestrlcted Funds Restrbcted Funds Total Funds YEAR 2 2024 Letting of premlses Income from Church Fundralslng Events Membershlp Fees 3,945 3,945 1,802 8,498 1,802 8,498 3.945 10,300 14,245 5. INVESTMENTS Unrertrlcted Funds Restrkted , Funds Total Funds YEAR - 2025 Deposit Interest 6,372 6.372 38.404 44,776 44,776 Unrestrlcted Fund$ Restrlcted Funds Totsl Funds YEAR- 2024 Deposit Interest 3,673 3.673 30,067 30,067 33,740 33,740 181 Page
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregatlon of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS (convd) 31 December 2025 6. OTHER INCOME Unrestrfcted Funds Restricted Funds Total Funds YEAR- 2025 Mlscellaneous Income Unrestrlcted i Fund$ Rertrlcted Funds Total Funds YEAR- 2024 M15cellaneous Income 7. RAISING FUNDS Unrestrlcted Funds Restrlcted Funds Total Funds YEAR - 2025 Cost of Church Envelopes Fundralslng events 224 224 224 224 Unrestricted Funds Restrlrted , Funds Total Funds YEAR- 2024 Cost of Church Envelopes Fundraising events 224 1 218 442 224 218 291 Page
Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS (eonvd) 31 December 2025 EXPENDITURE ON CHARITABLE ACTivrriES Unrestrlcted Funds Restrlcted Funds Totsl Funds YEAR- 2025 General Assembly Assessments Presbytery Fee5 Minlstry & Support Staff costs Congregational runnlng expenses Bulldlngs- Professional Fees DonatSons- Mlssions & Charltles Governance costs Including the Audlt Fee 29,772 1,248 157,627 61,670 29,772 1,248 159,543 104,279 1.916 42,609 65,919 65,919 3,240 3,240 253,5S7 110,444 364,001 Unrestrltted Funds Restrlcted Funds Total Funds YEAR - 2024 General A55embly Assessments Presbytery Fees Minlstry & Support Staff costs Con8re8ational runnln8 expenses Buildings- Professional Fees Donations- Mlsslons & Charitie5 Governance costs Including the Audit Fee 34,838 1,178 120,158 60,057 34,838 1,178 123,973 107,615 3,815 47,558 71,492 71,492 4,426 4,426 220,658 122.865 343,522 Alee OS£3,240 f2024- £3 OLXII1spoyableJor the oudlt o1thefvanda1stotemen whkh ts Includedln the qovemun¢e costs. There maybe rnlnor dlscreponcles In the totols due to nwndlnq. 30IPage
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregatlon of The Presbyterlan Church In Ireland NOTES TO THE ACCOUNTS (convd) 31 December 2025 EMPLOYEES EMPLOYMENT COSTS Total Funds 2025 Totsl Funds 2024 Wages and Salarles Social Security Costs Penslon contrlbutions 138,300 11,977 13,161 163,438 104,369 9,706 15,148 129,223 NUMBER OF EMPLOYEES The average number of employees, Includln8 the mlnister of the congregatlon, durln8 the year, was Total 2025 Total 2024 Average number of employees In both 2024 and 2025, one employee received employee benefits {excludlng penslon contrlbutionsl that exceeded £60,000. 311 Page
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterlan Church in Ireland NOTES TO THE ACCOUNTS Iconvd) 31 December 2025 io. PENSION COSTS The minister of the con8regatlon15 a member of the PresbyterSan Church in Ireland Pension Scheme120091. Th15 is a scheme operated by the Presbyterian Church in Ireland, a separately reglstered charlty. The congregatlon pays an a55essment to the Presbyterian Church In Ireland equivalent to the employerfs pension contrlbution forthe Scheme and based on the stipend paid to the mlnlster. The Presbyterian Church In Ireland Penslon Scheme12009) Is a funded Scheme ofthe deflned benefit type, provldln8 defined beneflts based on career average revalued salary. The Scheme has assets held In a separately admlnistered fund managed by a board of trustees. The Presbyterlan Church and the Scheme Trustees have agreed on a funding plan to ensure the Scheme Is sufflclently funded to meet current and future obllgations. A formal schedule of contributlons was drawn up on 25 November 2015, whereby the Presbyterlan Church agreed to pay from 31 December 2015 contrlbutlons of 24% of penslonable salarles to coverthe accrual of benefits for future servlce, expenses. the cost of Insuring death in servlce benefits and fundln8 the scheme deflclt. At the start of 2025, the Penslon Fund assessment rate decreased to 17.5%. The contrlbutlons made by the congregation durln8 the current and comparative years are: Total Funds 2025 Total Funds 2024 Contrlbutlons 10,157 13,459 The congregatlon operate5 a defined contrlbutlon penslon scheme for Its employees. The scheme and its assets are held by an Independent scherne manager. The penslon charge represents the contribution5 due from the congregatlon durin8 the year. Total Funds 2025 Total Funds 2024 Contributions 3,004 1,689 3ZI Page
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregatlon of The Presbyterlan Church In Ireland NOTES TO THE ACCOUNTS {conVd) 31 December 2025 ii. TANGIBLE FIXED ASSErs Land & Bulldln8S Flxtures & Flttlngs Vehlcles Total Cost or valuatlon At start of year Addltlons Dlsposals At end of year 455,283 59,484 69,690 524,973 59,484 514,767 69,690 584,457 Depreclatlon At start of year Provislon for year Disposa15 At end of year 22,117 8,923 22,117 8,923 31,040 31,040 Net Book Value At start of year At end of year 455,283 514,767 502,856 553,417 38,650 Where depreciatlon Is calculated for a tangible asset, the depreciation, as per Note Ilxvil, commences In the first full year of ownership of the asset and once the asset Is avallable for Use. Land and Buildings consist of two classes of assets. The flrst class is church property, which is Used to carry out the actlvities of the church. This cla55 15 carrled at cost and depreclated over the estlmated e¢onomlc Ilfe of 50 year5. However, glven the age of the premises in question, it Is deemed to be fully written off and have nil carrying value at 31 December 2025 and 2024 on a cost basls. Therem•ybt mlnordlscrepandes In the totols due to rnundln9. 331Page
Presbyter an KIRKPATRICK MEMORIAL PREsBERIAN CHURCH a Congregation of The PreserSa Church In Ireland NOTES TO THE AccouMfs Iconvd) 31 December 2025 The second class is a resldentlal property that is made available to employees of the church. The property In question is the manse, and it has been valued at £400,000, the value set by the local rating authority. Glven the nature of the properties and ongolng maintenancelrepairs to which they are subject, no depreclatlon is applied as the resldual value Is considered to be at least equal to the carryln8 valuation, 12. DEBTORS 20251 2024 Gift Ald Recoverable Prepayments & Accrued Income 40,062 . 16,942 57,004 21,683 13,210 3493 13. CURRENT ASSETS- Cash at bank and In hand ICA- Current Account, DP- Deposlt A¢ut, EA= E•sy A¢ceM & FfD= FIM•d Term Deposftl 2025 2024 General Fund / Ulster Bank General Fund / Danske Bank General Fund / Progresslve Building Soclety General Fund I Insignis Cash Account linc Fee reserve? Property Fund / Ulster Bank Property Fund / Danske Bank Property Fund / Danske Bank Investment Property Fund / Danske Bank Property Fund I Progresslve Building Soclety Property Fund / Insignis Cash Account lin¢ Fee reserve) Mercy Fund l Danske Bank Presbyterian Women / Danske Bank Girls Brigade Company/ Danske Bank The Globe Café / Danske Bank Boy5 Brlgade Company/ AIB Group Kirkpatrick Tots/Ulster Bank Friendship Club / Ulster Bank CA 15,835 26,303 1,000 147,029 8,052 18,751 5,049 22,190 237,000 DP EA 573 6,359 957 530,000 379,000 DP FTD DP FTD/EA 1,229,772 3,477 422 3,220 4,766 262 1.772 CA DP 7,972 5,062 699 618 1,622 1,228 I IB64.154 1.194,836 CA 341 Page
Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congregatlon of The Presbyterlan Church In Ireland NOTES TO THE ACCOUhrrs (¢ont'd) 31 December 2025 14. LIABILrriES- CREDITORS Amount falllng due wlthln one year 2025 2024 Agency Collertlons Accounts Payable 57,040 57.040 ,' 39,960 39,960 15. LIABILITIE5- CREDrroRS Amount falllng due after more than one year 2025 2024 Accounts Payable 351Page
Presbyter KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congregatlon of The Presbyterlan Church ID Ireland NOTES TO THE ACCOUNTS Iconvd) 31 December 2025 16. FUND BALANCES AND RECONCILIATION OF FUNDS YEAR- 2025 Balance at start In¢ome Expenditure Transfers Balance at end Unrestrlcted Funds General Property Fund- Deslgnated 270,014 10.000 280 014 243,864 253,781 [63,495] 196,602 10,000 243 864 253 781 Restrlcted Funds Property Fund Mercy Fund Unlted Appeal Fund Note111 below General Misslon Fund Note1111 below World Dev Appeal Fund Moderator5 Appeal Fund Mlssion Partner Fund Note11111 below Flower Fund Ch Famlly Events Fund Note Ilvl below Frlendship Club BB Company GB Company GB Xtra Kirkpatrick Tots Presbyterian Women The Duke of Edinburgh's Award Scheme, Note Ivl below 1,393,947 4,847 407,907 1,500 4,929 14,481 2,820 14,772 0 1,787,374 3,527 9,843 1,234 600 600 1,234 2,438 2,438 450 47,200 46,750 31 1,134 36 1,076 7,022 11,765 4,684 1,265 5,062 1,600 1,795 7,791 4,010 900 988 1,335 4,200 1,414 4,882 2,951 460 907 1,170 4,584 1,647 7,972 2,659 460 699 530 3,720 20 618 365 2,506 1,598 1412 611 1810 933 Total There may be mlnordlscrepon¢les In the totals due to mundlng. 1,692.625 689,135 364,225 0 2.017,535 361Page
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congregation of The Presbyterlan Church In Ireland NOTES TO THE ACCOUNTS (convd) 31 December 2025 16. FUND BALANCES AND RECONCILIATION OF FUNDS YEAR - 2024 Balance al stsrt Income Expenditure Transfers Balance at end Unrestrlcted Funds General Property Fund - Deslgnated Note11} below 296,915 255,701 10,000 221,100 161,5021 270,014 10,000 296 915 265 701 221100 L 280 014 Restrlcted Funds Property Fund Mercy Fund United Appeal Fund Note {111 below General Mlssion Fund Note {1111 below World Dev Appeal Fund Moderators Appeal Fund Mlsslon Partner Fund Note Ilvl tselow Flower Fund Ch Family Events Fund Note Iv) below GIftThe Lutton Familv Friendship Club BB Company GB Company GB Xtra The Globe Café Note Iv1} below Kirkpatrick Tots Presbyterlan Women Note Ivlll below The Duke of Edinburgh's Award Scheme Note {vllll below 1,053,415 7,281 354,069 1,531 6,320 14,037 3,965 16,546 500 1,393,947 4,847 10,226 1,026 1,526 1,734 1,234 5,063 5,063 450 46,700 46,250 19 12 10,904 31 1,134 12,281 2,504 3.201 1,027 3,191 1,565 709 1,798 9,041 1.430 560 3,911 1,561 7.170 1,395 1,074 25 1,265 5,062 1,600 514 [1,2341 1,259 716 1,533 837 1,158 935 1,826 618 365 [5001 5,849 4,850 1,507 2,506 1073 215 400 758 61502 1412 611 Total 1.370,130 There moybe mlnordisrTepon¢les In the totols due to roundlng. 666,459 343.964 1.692,625 371 Page
an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterlan Churth In Ireland NOTES TO THE ACCOUNTS Iconvd) 31 December 2025 16. FUND BALANCES AND RECONCILIATION OF FUNDS- convd Notes on transfers between Funds In the year 2025 United Appeal Fund A transfer of £9,843 from General Funds to honour the East Belfast PresbyteryTarget of Honour for this annual donatlon. A transfer of £600 from General Funds to cover the cost of several misslon donatlons. A transfer of £46,750 from General Funds to coverthe majorlty of the annual Mission Partner donatlons. A transfer of £4,684 from General Funds to assist in the cost of the various events and youth ministry activitles. A transfer of £1,598 to cover the cost of the Duke of Edlnburgh'5 Award Scheme annual licence fee. General Mlsslon Mlssion Partner Fund Church Famlly Events The Duke of Edlnburgh's Award Scheme Notes on transfers between Fund5 In the year 2024 UnrestrScted Funds An unrestricted Bequest of £10,000 was credlted to the Property- Deslgnated Fund in 2024 a5 38reed with the Trustees. Atransfer of £10,266 from General Funds to honour the East Belfast Presbytery Target of Honour for thls annual donatlon The Globe Café fund closing balance was transferred to the General Mlsslon Fund, as agreed with the Trustees. Atransfer of £46,250 from General Funds to cover the majority of the annual Mlssion Partner donations. A transfer of £2,504 from General Funds to cover expenditure on church family events and activities. The Globe Café fund closing balance was transferred to the General Mi55ion Fund, as agreed with the Trustees. The PW donated £500 to the Property Fund Building Project. Atransfer of £1,507 from General Funds to coverthe cost of the annual Licence fee for the Duke of Edlnbur8h's Award Scheme. Unlted Appeal Fund General Mlsslon Fund Mlsslon Partner Fund [v] Church Famlly Events The Globe Café [vll] Presbyterlan Women The Duke of Edinburgh's Award Scheme 381 Page
Presbyter an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Con8regatlon of The Presbyterlan Church in Ireland NOTES TO THE ACCOUNTS (convd) 31 December 2025 16. FUND BALANCES AND RECONCILIATION OF FUNDS- convd Analysls ol net assets between funds YEAR - 2025 Unrestrlcted Funds Restrlcted Funds Total Funds 2025 Tanglble Assets Current Assets Credltors le55 than I year 756 214,233 18,3871 206,602 552,661 1,306,925 [48,653] 1,810,933 553,417 1,521,158 157,040] 2,017,535 YEAR - 2024 Unre5trlcted Funds Restricted Funds Total Funds 2024 Tanglble Assets Current Assets Credltors less than I 4,265 283,288 17,5391 280,014 498,591 946,440 132,4201 1,412,611 502,856 1,229,728 139,9591 1,692,625 ear 17. RELATED PARTY TRANSAcfioNS One of the Trustee5, Rev Graeme Kennedy, the mlnlster ofthe congregatlon, recelved remuneration of £58,040.52 {2024- £56,077.54) and expenses of £7,38812024- £7,036) for acting in that capacity. A pension contributlon of £10,157.2512024 - £13,458.75) was pald by the congregation in respect of the minister to the Pre5byterlan Church in Ireland Pension Scheme120091 again for acting a5 Minister to the congregation. One of the other Trustees, Mlss Shirley Stronge, who is employed as the Pastoral Care Co-ordlnator, received a remuneration of £1.668 {2024 - £nill during the year in connection with their duties. Key management personnel are the persons In the senior management team to whom the trustee5 delegate day-to-day management of the charity. Paid compensation for servlces provlded totalled £75,586 {2024- £76,573} 391Page
Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregatlon of The Presbyterlan Church In Ireland NOTES TO THE AccouKfs (convd) 31 De¢ember 2025 17. RELATED PARTY TRAN5ACTIONS- convd No one recelved remuneratlon for their servlces as a trustee. No trustee expenses have been Incurred In the current year or In the prevlous year, Duringthe year, the congregatlon contrlbuted the followlng amounts to the Funds of the General Assembly of the Presbyterlan Church In Ireland, a separate charity £19,615 {2024- £21,379) for Congregatlonal Assessments £14,77212024- 16,5461 for the Unlted Appeal £2,438 {2024- £5,063) for the World Development Appeal The congregatlon pald £1,248 {2024 - £1,178) as Presbytery Assessments durln8 the year There were no other related party tran5actlons. 401 Page