2025-12-31-annual-return

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Charity Registration No. 104334 (Northern Ireland)

STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

IDS Chartered Accountants LLP 23/25 Queen Street COLERAINE Co Londonderry BT52 1BG

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

CONTENTS

	Page
Legal and administrative information	1
Trustees’ report	2-10
independent examiner's report	11
Statement offinancial activities	1?
Balance sheet	13
Notestothefinancialstatements	14-24

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr C Keers Mrs L Cardy Mr C Kirkwood Mrs C Patterson Ms E Pollock Mr S Duffield Ms J Pollock Mrs P Fenton Mr B Robinson Dr R Hamilton Mr R Reed Mrs R Hunter RevA Rankin Mrs J Power Mrs F Clarke Mrs A Wilson

Charity number NIC 104334

Principal address 618 Upper Newtownards Road BELFAST BT4 3HH

Independent examiner

IDS Chartered Accountants LLP 23/25 Queen Street COLERAINE Co Londonderry BT52 1BG

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report and financial statements for the year ended 31 December 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document, the Charities Act (Northern Ireland) 2008 and “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 2015)”

Stormont 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 statement is:

Stormont Presbyterian Church seeks to share with all, the accepting, forgiving, caring love of God shown in Jesus Christ.

This brief description of our purpose attempts to answer the question, “Why do we exist?”

From our Mission Statement we have identified four Aims:

To be a fellowship of worshipping Christians whose learning results in responsible living

To be a fellowship of worshipping Christians committed to one another under God and filled with the Holy Spirit

To be a church that ministers unselfishly to persons in the community in Jesus’ name To be witnesses for Christ in the community and throughout the world

The essence of our mission statement is captured in our Purpose Statement:

Showing People Christ

Objectives and activities

The congregation meets for worship every Sunday and visitors are welcome to join. The sacrament of the Lord's Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular Bible study meetings and has a wide range of organisations both for church members and for people in our wider community.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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 purpose of the Church include the gaining of an under-standing 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 tum, 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 locally. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, social media or in other ways.

The benefits are demonstrated through regular evaluation of the services, and informal ad-hoc feedback from members, their families and members of the public,

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 famities, 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 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 Commission's Public Benefit requirement statutory guidance.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Worship, Prayer and Mission

Our congregation meets for worship each Sunday at 11am with the focus on meeting with God as we listen to reading and teaching from his Word and as we speak to him in prayer. It is also a time of preparation for living out our faith during the week by caring for one another as a church family and showing God's love to our community and wider world in mission and service. Members of our congregation help to read and provide prayers for others and our singing is led by our musica! director Mr Tim Crawford. One or two singers tead from the front each week, alternating with the choir, which also prepared special music for our Easter services, Harvest, Connect Sunday, Remembrance Day and Christmas. Our pre-school-P7 children leave during the service for JAM (Jesus and Me) for their own Bible stories, songs and craft. In September a Bible Class for year 8-year 14 began meeting monthly during the service. Communion has been celebrated five times this year. Fellowship time with tea and coffee takes place after the morning service. Sunday afternoon services for the elderly and less able in our congregation are held monthly. This is a short thirty minute time of worship and teaching followed by a cup of tea and time for conversation and helps keep people connected who might otherwise feel isolated.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Our Sunday moming teaching began in January with a continuation of the 2023 series in Mark’s Gospel, “Unfiltered”, looking at the big questions of “Why am | here?” and “where am | going?” During Easter week there were two evening opportunities to gather to be still, worship and reflect on God's gift to us in the Easter story and on Easter Sunday communion was celebrated. We were delighted at this service to welcome three of our young people as communicant members of Stormont and to hear something of their faith stories. In July and August a short teaching series “Leading Together” helped us to look at the model for church leadership we find in Scripture as we prepared to consider the election of new elders. This was followed by a new series based on | Peter, “Everyday church: Living for Jesus where we are”. From September- November our theme was “Present: Engaging and enjoying God.” Five services were held during the Christmas period on the theme of “Promise: Our Saviour has come”. These included an all-age nativity, carol service and two Christmas Eve services, one for families and a reflective late night service. During the month of December we were delighted to be able to accommodate the congregation of Knock Presbyterian at worship on three Sunday momings while they have embarked on a major church building programme, and look forward to welcoming them back again on several occasions in 2025. While this involved a significant increase in numbers at our services and making provision for extra numbers in JAM, creche and hospitality after the service, it was a wonderful opportunity to share leading, prayers, preaching and worship with another congregation. There were some special morning services during the year. In March an all-age service focusing on our uniformed organisations was led by Ruth Bromiley, (Children’s Development Officer in PCI), and in November, Pauline Kennedy (PW and Women’s Ministry Development officer in PC!) was the speaker at the Women’s Ministry service, which recognised and celebrated the work and achievement of Stormont Presbyterian women. In preparation for this service, a special ladies’ choir was formed to lead the worship, and small “blessing bags” which had been made by women in the congregation were distributed to all the fadies present, and in the following weeks to other ladies in the congregation. Our Minister’s weekly pastoral emails accompanied the Sunday teaching throughout the year, setting the scene for each study and offering practical application on how we might respond to the message. Our Sunday morning services are also recorded and available for those who are unable to attend in person. From January 14th our Sunday morning worship gatherings were held in the main hall, providing a warmer and more cost-effective space to heat. We resumed meeting in the sanctuary on 31st March.

We had two special musical evenings during the year with our own ‘Not the Youth Club’ band. These were wonderful times of worship, bringing together church members and friends, and included tea and cake.

Throughout the year it has been encouraging to see increased numbers engaging with our Connect groups, which meet fortnightly. These smalt groups give opportunity to share life, think about what living out our faith looks like, and support one another pastorally and in prayer. This year the groups have looked at Tim Chester’s “Life with Jesus” discipleship course, and in September we began the Bible Course produced by the Bible Society, which combines video teaching and discussion questions to trace the ‘big story’ of the Bible, showing how key events, books and characters fit together.

Prayer is an essential part of the life of our congregation. Each Friday as part of our church ‘What's Happening’ email, there is a series of prayer points to prompt and inform our personal prayers for our church family, community and wider world. The congregation is also invited to make use of prayer cards, which are available in the church. On the second Saturday of each month, we hold an early morning prayer breakfast. A new prayer initiative, ‘Together in Lent’ took place at the start of the year.

Inspired by the picture in Acts of the early church gathering every day for worship and prayer, we began a forty day period from 14th February — 30th March of meeting in person every morning to take time to be still before God, pray, listen to God’s Word, and share breakfast and life together. The “Together” model continued in May and June with three consecutive mornings for quiet prayer, reverting in the autumn to our regular monthly prayer breakfasts.

In the spring another prayer initiative was launched in collaboration with two neighbouring congregations, ‘Praying for your street’, which will continue into 2025. With the focus on loving our neighbours by praying for them, over a period of three months a small team delivered prayer promise cards to houses in our neighbourhood, letting people know that in the following week we would be praying for them and offering a way for them to get in touch with the church for specific prayer requests. During the year our small prayer room was refreshed and is a quiet space for prayer and reflection.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Pastoral Care and visitation continued to be an important way of connecting and supporting all members of our congregation and also an important way of keeping our minister up to date with particular needs within families. Our Pastoral Care teams endeavour to visit where possible in person and were able to deliver Easter and Christmas cards, giving details of these seasonal services. At Christmas each family also received a book ‘it's beginning to look a lot like Christmas’ by Andrew Wilson. In June an in-house training event was held for pastoral visitors on mental health awareness.

Cultivating community is a key part of mission and during the year we continued our Messy Church partnership with the neighbouring congregation of St Molua’s. Messy Church is held monthly on Sunday afternoons with each church taking it in tums to host. It provides an opportunity for people of all ages to worship together, be creative and have fun. A typical Messy Church has drinks and biscuits on arrival, crafts and activity time around a theme, and celebration time with stories, songs and food to finish. Messy Church has been well attended throughout the year and has been successful in linking two churches of different denominations, involving enthusiastic volunteers of all ages and building relationships with families in the local community. A Messy Church Fun Day was hosted by Stormont on 9th June.

We continued to act as a Supporters’ Hub for the Belfast Marathon which took place on Sunday 5th May. The church buildings and grounds were open from 8.00am with toilet and changing facilities available. There was a short drop-in service and hot drinks and hot dogs were available, with bottled water provided for the runners. A group of volunteer marshals also covered part of the route near the church building. Many church members came along to cheer on the runners at the start of the race and share in the service. We have had some encouraging feedback from the marathon organisers and members of the public for our visible support for this event.

In April many members of all ages participated in a joint community outreach project in Tullycarnet Park, planting trees together with St Colmcille’s church at Ballyhackamore.

An important event took place on Saturday 28th September, when Stormont held an open day, ‘We Are Stormont’, offering an opportunity for all the organisations to showcase their activities. Careful thought and planning went into this afternoon and though numbers attending were not large, it was a good opportunity to make our church more visible in the community.

Mission support at home and abroad continued throughout the year. Christian Aid week took place from 12th-18th May, supporting work in Burundi to give hope to those facing extreme poverty and the effects of climate change. Fundraising for Christian Aid included a street collection, church donations, house to house delivery of Christian Aid envelopes and a Big Breakfast, held at the end of our three day “Together in May” prayer mornings. A[total][of] £4353.07 was raised. Our regular partnership with Storehouse continued with weekly donations of food and special contributions for harvest and their Christmas hampers. Several of our members also volunteer with Storehouse on a regular basis throughout the year, helping in the Storehouse warehouse and with deliveries of furniture. Donations of selection boxes, tins of biscuits and grocery vouchers were made to the Belfast City Mission Christmas appeal, and a retiring offering was taken after our Remembrance Day service for the UDR Benevolent Fund, which raised £545. Once again our Evergreens co-ordinated the annual Shoebox Appeal and 87 boxes were passed on to the Blythswood Trust together with £439 in monetary donations. Our weekly contributions for Fellowship time on Sunday momings are currently distributed to Storehouse and projects supported by PW. In April a fundraising coffee moming was held to support one of our young members in Stormont who was planning to travel with Go Make a Difference charity to Tanzania to help with local projects in Musoma. Stormont Presbyterian Church is one of over five hundred congregations of the Presbyterian Church in Ireland, and one of the ways in which we can demonstrate our unity and commitment to the wider church family is through the United Appeal for Mission. It supports programmes and staff at home and overseas and helps congregations and individuals to build God’s kingdom through youth and children’s ministry, social action and the training of leaders. Our contributions, together with those of other churches mean that we can do far more together than we could ever do on our own. We are pleased to report that in 2024 Stormont has been abie to meet our target of giving to United Appeal. We also gave generously to the World Development Appeal, supporting Tearfund and Christian Aid projects in Rwanda and Honduras.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

{In January we welcomed Mr Ben Kirkwood, an applicant for the ordained ministry in the Presbyterian Church in Ireland as he began a six week placement in Stormont as part of his application process. We were delighted that Ben was subsequently accepted asa first year ministry student, beginning his studies at Union Theological College in September. This year one of our church members, Thomas Brennan, was accepted by PC! to train as an Accredited Preacher. Having completed his course in 2024, he will complete his training in the New Year with St Andrew’s Presbyterian church. We also welcomed another Accredited Preacher trainee, Mr James McClure, to Stormont in the autumn. He will complete his training with us in January 2025. We wish Thomas and James every blessing as they become available to serve God through preaching opportunities in the future. During our Minister's leave periods in spring and autumn, our guest preachers included Mr Thomas Brennan, Mr Colin Neill, Mr Martin Hampton and Mr Ben Kirkwood. We were also grateful to Rev Stephen Moore for providing cover for emergency pastoral needs. Other guest preachers during the year were Ms Ruth Bromley, Rev David Moore, Ms Pauline Kennedy and Rev Marty Gray. During the year we have been grateful to those who have served on our Welcome Teams, led singing, served at fellowship time, provided audio-visual and technical support and helped to set up our church halls for activities during the week. Our church personnel and activities continued to be supported by our very able administrator Mrs Edna Bell and we are very grateful for this important contribution she makes to our church family. As at 31st December there were 296 communicant members and 242 families connected with the congregation. The average weekly attendance at morning service is currently seventy five.

The Kirk Session

The work of our Kirk Session is to develop the church’s mission and purpose. This year it met five times. A coordinating group consisting of our Minister, Clerk of Session, Hon Secretary, Hon Treasurer, Committee Chair and Pastoral Care Convenor also meet to help order the business for Kirk Session and Committee. The church committee continues to operate under two working groups: Buildings, Maintenance and Management, and Communication and Finance.

With the continued challenges of attracting new families to our congregation and encouraging members to connect and contribute to the work of our church, a major focus of Kirk Session in 2024 was to draft a Mission Action Plan (MAP) to drive our work of ministry and mission over the next five years. We want this to be a tool that will enable, envision and encourage us as a congregation to honour God and bless the city God has called us to serve in Christ's name. In the first phase we have looked at identifying and prioritising key goals in relation to our church gatherings and our community, both internal, (church family) and external, (community). We also want to consider how we can expand our church partnerships and how we can best support our existing young families and encourage others to join. In phase two, two smaller groups of elders took forward some of these action points in relation to our internal and external communities. A church picnic was organised in September at Delamont Country Park, and a church open day, “We are Stormont”, was held on 28th September. Our MAP will help Kirk Session focus our resources on key priorities in our church and also give focus to our prayers.

The Code of the Presbyterian Church in Ireland requires that a record be kept of attendance at communion services and that the communion roll of each congregation is reviewed every three years to maintain its accuracy. In 2024 the Kirk Session have undertaken to carry out a review of our communion roll over the next two years and also reinstate the use of communion tokens which are placed in the pews for members to fill in at each communion service. On March 31st this year three young people were received as communicant members of the Presbyterian Church in Ireland, and their names placed on the communion roll of Stormont Presbyterian church.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

In 2024 Kirk Session sought permission from Presbytery to elect new elders in addition to our existing fifteen members of Kirk Session, and the congregation was asked to nominate up to ten people for the eldership. Following the due process laid down by the Presbyterian Church in Ireland, Kirk Session presented six names to the congregation and these were formally agreed at the congregational meeting on December 8th. Training of the elders elect will begin in January, with a service of ordination planned for April 2025. There were several training opportunities for Kirk Session during the year. In October two elders attended “Leading for Change’, a conference for Ministers and key leaders held in Assembly Buildings. Members of Kirk Session also participated online in PC!'s “Afresh”, exploring what it means to approach the calling of eldership in fresh ways. Our designated elder for safeguarding completed a questionnaire as part of a NI Executive investigation looking at historical instances of abuse outside residential settings covering the period 1922-2010. No safeguarding issues were identified. Brian and Elizabeth Millar continued to remain as elders under temporary release, under paragraph 25(1) of the Code, to be reviewed in May 2025. They took no part as active elders in 2024.

Presbytery

The congregation is represented at the regular meetings of Presbytery by our Minister and one other elder. This provides an important link between the congregation and the wider structure of the church. Six meetings of Presbytery were held in 2024. Session’s nominated representative to the Presbytery is Mrs Julie Power.

General Assembly

Our Minister and one representative elder normally attend the General Assembly of the Presbyterian Church which this year took place from 20th- 22nd June in Assembly Buildings. Our Minister continues to act as the Convenor for the General Assembly’s Council for Congregational Life and Witness, which involves chairing a number of committees and helping to present the Council report at General Assembly. Stormont’s representative elder at General Assembly in 2024 was Stephen Duffield.

Bulldings and Maintenance

This year some heating issues have been addressed and work has been done to refresh and repaint our vestibule area. Internal signage has been improved by repurposing directional signage using the hymn boards from the church sanctuary. A new oil tank has also been installed at the manse.

Organisations

A wide range of organisations use our buildings and serve our community. Guiding and Scouting are well established organisations and during the week six different groups meet in our church halls, catering for all ages. A Youth Fellowship which aims to encourage faith and share fellowship meets on alternate Friday evenings, and a Youth Club re-established in February 2023 for P5 and above, meets on the alternate Fridays. This has proved to be a very popular addition to our youth programme. First Friends is our tots group which meets weekly and brings together parents, carers and toddlers to build early friendships. For our senior members, Evergreens meets weekly with lifts provided, and members can enjoy a cup of tea and chat and listen to various speakers on a variety of topics. PW gives fellowship opportunities for ladies in the congregation as well as a missionary focus. This year PW has met eight times and contributed a total of £1,050 to PCI for mission projects. A badminton club meets weekly. Stormont hosts an active playgroup which is attended by forty pre-schoolers each week day, and the Julie Dorman School of Dance holds classes in our building each week. Jo-Jingles meets in one of our halls on Friday mornings. During the summer months several of our rooms were leased to N! Opera as rehearsal spaces for their forthcoming production. All user groups completed risk assessments and were compliant with all health and safety and security and kitchen protocols.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review I think it is only fair to start with the good news. Many of you will remember that the year end forecast | gave at our September meeting was very gloomy and | estimated a potential deficit in our accounts of up to £21K however | am delighted to say that as usual the final quarter of the year was when the congregation showed their generosity and topped up their contributions so we actually finished the year with a surpius of £2,600. In 2024 we finished the year with a deficit of £9,600.

We finished 2025 with balances of £44,445 in our Danske current account and £34,835 in our Nationwide savings account.

t would like to quickly talk about expenditure first.

Expenditure this year £190,229 Expenditure last year £187,265

That is an increase of £3K however there are no specific items that need to be highlighted. Our largest expenses of the year were quarterly PCI assessments followed by our annual insurance premium of £6,700 which is an increase of £400 on last year. The only major spend on the building was new emergency exit doors down by the disabled toilet which cost £3,500. As our Musical Director, Tim left our employment at the end of October there was a 2 months saving on his salary. We continue to be cautious with our spending and try to save money whenever we can. If we can repair equipment at a cheaper cost than replacing it that is what we do. If we can change a service provider for a significant cost saving then that is what we do and we are also very fortunate that in some instances a congregation member meets the full cost of an item that we require.

World Development Appeal raised £4,605 this year and United Appeal raised £6,605, our target of honour was £8,599 which we were able to meet but only because we had a starting balance of almost £2K. We are starting 2026 with a zero balance in our UA fund so we will need to raise the profile of this Appeal so that we can meet our target of honour this year. We have not received our new target yet. We also contributed £1,975 to Storehouse and £650 to UDR Benevolent Fund.

Income this year £192,120 Income last year £177,665

That is an uplift of approx. £14,500. Included in this year’s income is a legacy of £10,000, a donation from Knock Presbyterian of £1,000 and Daily Bread project banked contributions of £8,665. Remember our daily bread project only started around May so we have not yet had a full year of donations. Of this daily bread income £2,226 relates to one of amounts received from Evergreens, playgroup and a quiz, that means that around £6,400 is from members responding to the project.

| know that | sound like a broken record on occasions, but it is very difficult to compare income year by year as there is always something that we cannot plan for happening such as NIO hiring our halls, or we receive a large legacy. In an attempt to try to compare like to like | have compared 2024 income to 2025 income by removing unplanned income from both years and by doing this it shows that a realistic uplift figure for income this year is £5K

2024 total! income £177,665 less Airtricity refund of £4,370 and NIO income £5,000 gives a more realistic income total of £168,295.

2025 total income £192,120 less legacy of £10K, Daily Bread £8,665 and Knock contribution £1,000 gives a more realistic income total of £172,455

| know there has been a lot of figures thrown around so what is my conclusion? We are making inroads with our income but we cannot be complacent, we need to continue informing the congregation of our financial need whilst promoting United Appeal and World Development Appeal. The Daily Bread project needs to continue and we need to keep a close watch on our expenditure, saving costs when possible. The really good news is that we put our trust in a loving Father who guides us in all we do and has plans for his church and for revival and if we prayerfully bring our requests to him he will answer us. He will remain faithful and everything will be fulfilled according to his plans.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Reserves Pollcy

We hold a sum of £35K as our reserve. This is in a savings account with Nationwide and is held for the following reasons:-

• e To cover our running costs such as salaries, gas, electricity, cleaning and other financial commitments, such as our quarterly return or United Appeal, should we be unable to pay any or part of these as a result of reduced income.

• e An Emergency Fund to cover unforeseen events relating to our buildings, e.g. emergency repairs to the heating, electrical systems, audio-visual system etc

• Risk of unexpected changes in legislation, both financial, such as a change of Gift Aid rates, or relating to Building Standards or Health & Safety requirements, for example, new requirements in relation to the current pandemic.

• • Funding that may be required at short notice to initiate a programme/opportunity related to our church mission

Major risks

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

We will continue with our support of United Appeal, WDA, Moderator’s Appeals, UDR Benevolent Fund and Storehouse whilst maintaining our core values and objectives.

Structure, governance and management

The Trustees who served during the year and up to the date of signature of the financial statements were:

Mr C Keers

Mrs L Cardy

Mr C Kirkwood

Mrs C Patterson

Ms E Pollock

Mr S Duffield

Ms J Pollock

Mrs P Fenton

Mr B Robinson

Dr R Hamilton

Mr R Reed

Mrs R Hunter Rev A Rankin Mrs J Power Mrs F Clarke Mrs A Wilson

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Organisational structure

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 contribution 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 ail 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 minister in active duty in the congregation, has no deliberative but only a casting vote.

Stated meetings of the Kirk Session are held normatly at two-monthly intervals with additional special meetings as the need arises.

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 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 treland’s 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. Stormont Presbyterian Church has been assigned to the East Belfast Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of the congregations assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the 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, administrative 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 ministers and a representative elder appointed by the Kirk Session of each congregation.

The Trustees’ report was approved by the Board of Trustees.

Mrs L Cardy Trustee

Date: Balhlac

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND eeee ee eee —————

| report on the financial statements of the Charity for the year ended 31 December 2025, which are set out on pages 12 to 24.

Respective responsibilities of charity Trustees and examiner

As the Charity's Trustees you are responsible for the preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008.

It is my responsibility to:

• examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008;

• ° follow the procedures laid down in the general! Directions given by the Commission under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; and

• ¢ state whether particular matters have come to my attention.

Basis of independent examiner's report

| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of 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 also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving us cause to believe:

1. That accounting records were not kept in accordance with section 63 of the Charities Act

2. That the accounts do not accord with those accounting 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 examiner's statement

| have completed my examination and | have no concems in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.

Alison Wallace iDS Chartered Accountants LLP 23/25 Queen Street COLERAINE Co Londonderry BT52 1BG

Dates nce

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THEYEARENDED 31 DECEMBER2025 SE Eeeeee	FOR THEYEARENDED 31 DECEMBER2025 SE Eeeeee	FOR THEYEARENDED 31 DECEMBER2025 SE Eeeeee	FOR THEYEARENDED 31 DECEMBER2025 SE Eeeeee	FOR THEYEARENDED 31 DECEMBER2025 SE Eeeeee	FOR THEYEARENDED 31 DECEMBER2025 SE Eeeeee	FOR THEYEARENDED 31 DECEMBER2025 SE Eeeeee	FOR THEYEARENDED 31 DECEMBER2025 SE Eeeeee
	Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2025	2025	2025	2024	2024	2024
Notes		£	£	£	£	£	£
Income and endowments	from:
Donations	3	156,274	28,649	184,923	134,426	28,658	163,084
Charitable activities	4	10	1,040	1,050	200	1,650	1,850
Investments	5	1,115	-	1,115	1,340	190	1,530
Otherincome	6	4,913	120	5,033	6,288	4,912	11,200
Total income		162,312	29,809	192,121	142,254	35,410	177,664
Charitable activities	7	139,186	51,042	190,228	143,117	44,148	187,265
Netincome/(expenditure)	and
movement in funds		23,126	(21,233)	1,893	(863)	(8,738)	(9,601)
Reconciliation of funds:
Fund balances at 1 January
2025		(147,999)	729,876	581,877	(147,136)	738,614	591,478
Fund baitances at 31
December2025		(124,873)	708,643	583,770	(147,999)	729,876	581,877

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

——————ee

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

BALANCE SHEET

AS AT 31 DECEMBER 2025

			2025		2024
	Notes	£	£	£	£
Flxed assets
Tangible assets	12		510,024		510,024
Currentassets
Cash at bank and in hand		73,746		71,853
Netcurrentassets			73,746		71,853
Totalassets less current liabilities			583,770		§81,877
Thefunds ofthe Charity
Restricted incomefunds	13		708,643		729,876
Unrestricted funds	14		(124,873)		(147,999)
			583,770		581,877

The financial statements were approved by the Trustees on ...............::0608 di nolo Corot} Phn- CE \ork > Mrs L Cardy Rev A Rankin Trustee Trustee

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ee

• 1 Accounting policies

Charity information

Stormont Congregation Of The Presbyterian Church in Ireland is a an unincorporated charity. The registered office is 618 Upper Newtownards Road, Belfast, BT4 3HH.

• 1.1 Accounting convention

These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102"), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Charities Act 2008 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Charitable funds

Unrestricted funds, make up of our General/Freewill Offering Fund, are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts. Restricted funds comprise of the the Building and Maintenance Fund, United Appeal, World Development Appeal, and the Incidental Fund. £36,000 of the balance in the Incidental Fund is earmarked for a future project for the church.

• 1.3 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. if the amount is not known, the legacy is treated as a contingent asset.

1.4 Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on a payments basis.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Manse

Fixtures and fittings

Nil

20% Straight tine

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

• 1.7. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

2 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 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.

3 Income from donations

	Unrestricted	Restricted	Totat	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2025	2025	2025	2024	2024	2024
	£	£	£	£	£	£
Donations and gifts	20,503	806	21,309	6,515	1,185	7,700
Regular direct giving	135,771	27,843	163,614	127,911	27,473	155,384
	156,274	28,649	184,923	134,426	28,658	163,084
Donations and gifts
Gift Days, Special
Collections and Donations	-	155	155	-	110	110
Legacies and Bequests	12,000	-	12,000	-	-	-
Donations from
Congregational
Organisations	8,503	-	8,503	6,515	530	7,045
Armistice Sunday	-	651	651	-	545	545
	20,503	806	21,309	6,515	1,185	7,700
Regulardirect giving
Recorded Giving	111,772	20,935	132,707	104,593	21,620	126,213
GiftAid Received	23,136	5,089	28,225	22,767	5,293	28,060
Loose Collections	863	1,819	2,682	551	560	1,111
	135,771	27,843	163,614	127,911	27,473	155,384

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

§	Income from investments	Income from investments
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2025	2025	2025	2024	2024	2024
		£	£	£	£	£	£
	Otherincome	1,115	-	1,115	1,340	190	1,530
6	Other income
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2025	2025	2025	2024	2024	2024
		£	£	£	£	£	£
	Otherincome	4,913	120	§,033	6,288	4,912	11,200

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

7 Expenditure on charitable activities

	Charitable activities	Lifeand Work	Centra! Church Assessment	Centra! Church Assessment	Grantsto Missions and	Tota!
					Charities
	2025	2025		2025	2025	2025
	£	£		£	£	£
Direct costs
StaffCosts	84,228	-		-	-	84,228
Worship and fellowship	-	1,743		-	-	1,743
Discipleship and Minstry	-	§91		-	-	591
Mission and Outreach	-	2,974		-	-	2,974
Central Ministry Fund	-	-		4,491	-	4,491
PCT Pension Scheme Fund	-	-		9,766	-	9,766
Incidental Fund	-	-		4,404	-	4,404
Prolonged Disability Fund	-	-		139	-	139
Minsterial Development Fund	-	-		46	-	46
Church House Repairs Fund	-	-		1,612	-	1,612
Presbytery Fees & SpecialAssembly	-	-		1,200	-	1,200
Minister's National Insurance	-	-		8,412	-	8,412
Students	-	-		3,091	-	3,091
	84,228	5,308		33,161	:	122,697
Grantfunding ofactivities (see note 8)	-	.		-	14,830	14,830
Share ofsupportand governance costs	(see note 9)
Support	50,444	-		-	-	50,444
Governance	2,077	-		-	180	2,257
	136,749	5,308		33,161	15,010	190,228
Analysis by fund
Unrestrictedfunds	103,861	3,364		31,961	-	139,186
Restrictedfunds	32,888	1,944		1,200	15,010	51,042
	136,749	5,308		33,161	15,010	190,228

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

7	Expenditure on charitable activities					(Continued)
	Previousyear:	Charitable	Lifeand	Central	Grants to	Total
		activities	Work	Church Assessment	Missions and
					Charities
		2024	2024	2024	2024	2024
		£	£	£	£	£
	Direct costs
	StaffCosts	83,927	-	-	-	83,927
	Worship and fellowship	-	1,574	=	-	1,574
	Discipleship and Minstry	-	808	-	-	808
	Mission and Outreach	-	2,711	-	-	2,711
	Central Ministry Fund	-	-	4,230	-	4,230
	PCT Pension Scheme Fund	-	-	12,939	-	12,939
	Widows of Minsters’ Fund	-	-	761	-	761
	Incidental Fund	-	-	4,228	-	4,228
	Prolonged Disability Fund	-	-	592	-	592
	Minsterial Development Fund	-	-	84	-	84
	Sick Supply Fund	-	-	17	-	17
	Church House Repairs Fund	-	-	1,522	-	1,522
	Presbytery Fees & SpecialAssembly	.	-	1,132	-	1,132
	Minister's National Insurance	-	-	7,156	-	7,156
	Students	-	-	1,623	-	1,623
		83,927	§,093	34,284	-	123,304
	Grant funding of activities (see note 8)	-	-	-	13,209	13,209
	Share ofsupportand governance costs	(see note 9}
	Support	49,692	-	-	-	49,692
	Governance	1,060	-	-	-	1,060
		134,679	5,093	34,284	13,209	187,265
	Analysis by fund
	Unrestricted funds	405,586	3,247	34,284	-	143,117
	Restricted funds	29,093	1,846	-	43,209	44,148
		134,679	5,093	34,284	13,209	187,265

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

8 Grants payable

	Grants to	Grants to
	Missions	Missions
	and	and
	Charities	Charities
	2025	2024
	£	£
Grants to institutions:
UnitedAppeal	8,600	9,156
Other PCI Schemes	4,605	3,508
Other Missions and Charities	1,625	545
Other	-	1
	14,830	13,209

9	Supportcosts allocated to activities
		2025	2024
		£	£
	Advertising, Printing, Stationery and Postage	1,758	3,861
	Bank Interest and Charges	220	211
	Utilities	15,935	17,992
	Repairsand Maintenance	25,767	20,972
	Insurance	6,764	6,657
	Governance costs	2,257	1,060
		52,701	50,753
	Analysed between:
	Charitable activities	§2,521	50,753
	Grants to Missions and Charities	180	-
		52,701	50,753

10	Employees
		2025	2024
		Number	Number
	Employees	2	2
	Employmentcosts	2025	2024
		£	£
	Wagesandsalaries	84,228	83,927

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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10 Employees
The number of employees whose annual remuneration was more than £60,000
is as follows:
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£60,000-£70,000

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2025	2024
Number	Number
1	1

11. Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
	Manse	Fixtures and	Total
		fittings
	£	£	£
Cost
At 1 January 2025	510,024	33,358	543,382
At 31 December2025	510,024	33,358	543,382
Depreciation and impairment
At 1 January 2025	-	33,358	33,358
At 31 December2025	-	33,358	33,358
Carrying amount
At 34 December2025	510,024	-	510,024
At31December2024	510,024	-	510,024

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At	1	January	Incoming	Resources	At 31
		2025	resources	expended	December
					2025
		£	£	£	£
		729,876	29,809	(51,042)	708,643

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

13	Restricted funds				(Continued)
	Previous year:	At 1 January 2024	Incoming resources	Resources expended	At31 December
					2024
		£	£	£	£
		738,614	35,410	(44,148)	729,876

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

	At	1 January	Incoming	Resources	At31
		2025	resources	expended	December 2025
		£	£	£	£
General funds		(147,999)	162,312	(139,186)	(124,873)
Previous year:	At1 January 2024		Incoming resources	Resources expended	At31 December
					2024
		£	£	£	£
General funds		(147,136)	142,254	(143,117)	(147,999)
Analysis of netassets between funds
			Unrestricted	Restricted	Total
			funds	funds
			2025	2025	2025
			£	£	£
At 31 December 2025:
Tangible assets			-	510,024	510,024
Current assets/(liabilities)			(124,873)	198,619	73,746
			(124,873)	708,643	583,770

15 Analysis of net assets between funds

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STORMONT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

15	Analysis ofnetassets betweenfunds			(Continued)
		Unrestricted	Restricted	Total
		funds	funds
		2024	2024	2024
		£	£	£
	At 31 December 2024:
	Tangible assets	-	510,024	510,024
	Current assets/(liabilities)	(147,999)	219,852	71,853
		(147,999)	729,876	581,877

16 Related party transactions

One of the Trustees. Rev A Rankin, received remuneration during the year from Stormont Presbyterian Church. None of the other trustees received any remuneration

There were no other related party transactions.

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