Bloomfield TO KNOW JESUS AND SHARE HIS LOVE Statement of Flnanclal Actlvltles Ilncludlng Income and Expenditure kcountl forth• year ended 315t December 2025 unrestricted Funds Restricted funds Totls ZOZ5 Totals Notes 2024 INCOME from donotlons tsndlegqries Donation5 Grants Teceived Legacies 225,560 3,121 156.770 38L330 3,121 51)0 374,265 3,364 27,500 500 from chorltoble ttttivitie Special collectlons 5.406 20,907 Z6,313 33,790 ftom othep4•ttMtth Gift Aid tax refunded Other incorne 47,200 15,433 36.805 11.320 84,U)S 26.7S3 83,556 39,278 from Investments Investment income 1.719 Total Income 296.720 226,302 523,022 563,471 EXPENDITURE un ruislngfvnds Promotional costs 525 525 525 on ch¢7rftuble ortlvities Employee costs Premise5 losts Travel and training cost5 General administration costs Programme t95ts 104.341 43,234 2,050 6,669 7Q,OOS 340 109,734 104,681 152,968 2,050 6,669 226,104 152.603 59.717 6,541 5,108 243,299 156,099 on other Items Legal and professlonal fees 3,287 3,Z87 1399 4,875 4.441 Other expenses 2.046 353 Total re50urce5 expended 232,157 266,526 498.683 477,110 Net Incoming I lout8oin81 re5ource$ Depreciation Transfers between funds 64,563 114,9291 133,9131 15,721 1410.2241 24.339 114,9291 86,361 111.9281 33.913 Net movFmtnt In fund5 16.3111 1113,4761 9,410 74,433 Fund balances brought fv4d at 1st Jariuary Fund balances carrled fwd at 31st Dettmber 2,147,497 2.034,021 1,959,588 2,163.218 1119,7871 2.043,431 2,034,021 The sratement of financial 4rtivitie5 include5 all gains and1055e5 in the year. The notes on pages 12 to 19 forrn part of these financial statements. Dl•mohd&5llffkn ChartirqdArcDiinknt5aud RryrtdAvdltor Page 9 of19
Bloomfield PRESB YTERIAN C HURCH TO KN04V JF£US AND SHARE k115 LOVE Statement of Flnancial Posltlon (Balance Sheet) as at 31st Derember 2025 ZOZ5 2024 Notes NON CURRENT ASSETS Tangiblè assets io 2,062,798 2.056.727 2.062.798 2.056,727 CURRENT A55ETS Receivables Cash and cash equivalent5 li 83.A73 83,473 12,840 81J,633 80.134 80,134 12,8401 77.294 PAYABLES.. Èrnounts falling due wlthin one year CURRENT ASSEf5 12 PAYABLES.. amounts falling after more than one year 12 1100,0001 1100,0001 TOTALA55Ef5 LESS CURRENT LIABILITIES 2,043,431 2.034,021 THE FUNDS OF THE CHARITY Unrestrlctedlnctsmefvnd5.' General funds sset holding fund Ide51Enatedl 15 15 100,420 Z,06Z,798 90,770 2.056,727 163,218 2,147,497 Re5tr1rtedlncomeAunds.' Benevolent Fund Building Fund Charis Fund Czech Fund Hungary Fund Mission Fund Malawi Fund Moderators Appeèls Fund Moldova Fund Parallel Prolett Fund Property Fund TearFund Fund Ukraine Support Fund TOTAL FUNDS 15 15 15 15 15 15 15 15 Is 15 15 15 15 424 1,624 177.4901 1,373 102 10,731 13,345 3.636 io.ooo 1145.9711 2,518 io.oc 163.5751 20 2.1)43,431 2,034.021 The notes on pages 12 to 19 form part of thÈsÈ financial Statements. The financial statements on pazes 3 to 19 were approved by the Trustees on 21st April 2026 and signed on their behalf by.. LL Rebecca Foster Treasr@r Minister Dlitlobd&S11en Page Ioof 19 killi'ii SlndAlrHDU5i891101 RoydAvthur BdrtBTI IFE
Bloomfield TO KNOW JESUS AND SHARE HIS I OVE Statement of Cash flow5 forthe year ended Jtst March 20ZS 2Q25 2024 Note5 16 17 io NetCa5h inflow / louthowl from operating activities Return5 Qn inve5trnent Capital expenditure Increase I Idecreastl In ¢ash and cash equival2ntsfor the year 3,339 159,4871 1,719 3,339 157,7681 ReconcSllatlon of net ¢ash ¢w to mg¥ement in netfund5 Increase / Idecea5el in cash and cash equivalentsfor the year Net funds at 1st January 2025 N•tlundi at 31%t D¢eemib0r 2025 3,339 80.134 157,7681 137,902 83,473 80,134 The notes on pages 12 to 19 form port of these fin3nci31 statements. ChHrteredAr(Dunts1d Pep$tEr¢dAlt0r Sm(hrHousI,89llol RoyalAvue BEIWtFri IFE Page 11 of 19
Bloomfield PRESBYTERIAN i HURCH TO KNOW JE£U£ AND SIIARE AIS LOVE Notes forn?ing part of the Financbal Statements forthe year ended 3ts1 December 2025 Accounting Pollcles The princlpal accounting policies adoptedi judEements and key Sources of estirnation uncertainty In the preparatlon of the financial statements are as follows.. Statement of compllan The fin3ncial statements are prepared in a¢cordance with Accountin8 and Reporting by Charities.. Statement of Re£ommended Practice applicable to charitie5 preparing thelr accounts In accordance with the Financial Reportlng Standard applicable In the UK and Republic of Ireland (FR5 1021 leffectlve from 1st January 20151- (Charlties SORP IFR510211, the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021 and the Companie5 Act 2LNJ6 linsof2r a5thi5 applies to the Charity). Bk)omfield Presbyterian Chr¢h meetj the definition of a publi£ benefit entity under FRS 102. A55ets 6nd liabilitie5 are initiAlly recoEnised at hlstorlcal cost ortransaction value unle55 Otherwise ststed in the relevant accountlnE pollcy notelsl. Reconclllatlon wlth PO$GeneralA¢¢epted A¢counting Pradlce In preparing the accounts, the Tru5tee5 have considered whether in applying the accountln8 poll£les required by FRS 102 and the Charities SORP IFRS 1021 the restatement of comparative items was required. No restatements were requId. Preparatlon of the accounts on o golng concern basls The Trustees are of the view that 85 the reserves of the charity are within the requirement of the charity's reserves pollw, the immediate future of the charityforthe next 12 to 18 months Is se£ure and on that basi5 the charity is a going concem. IA Revenue Item5 of revenue ère reco8ni5ed and included in the accounts when all of the followin8 Criteria are met.. the charity has entitlement to the funds.. any perforrnance conditions attached to the Itemlsl of revenue have been met or are fulty withln the ¢tsntrol of the charity., it 15 probable that the revenue will be ren{ed. und the arnount can be rneasured reliably Revenue received in advance of the provision of a specified serri¢e is deferred until the Crlteria for revenue recognltlon are Fnet. Grants rrteivoble Grants receivable which relate to the year are credited to revenue within the Statement of Flnan£ial Activities, with unspent balances being carried forward to subsequent years within the relevant fund. Specific debts are reco8nised where approved grant expenditure exceeds grant revenue received to date. Grant revenue relating to future pertods is carried forwèrd under payable5. Inierest recelvablÈ IrTrtere5t on funds held on deposit Is ineludeé when receivable and the arnount can b@ measured reliab by the charity.. this 15 normally upon notificatlon of the interest paid or payable by the Bank. Fund ac¢ountlng General fund5 are unrestricted funds whlch gre available for use at the dlscretlon of the Trustees in furtherance of the Eeneral objettive5 of the charity and which have not been designated for other purposes. The fund comprlses the accumulated Surpluses and defitits trf unrestricted income and expenditure. Restricted funds are funds which are to be used in accordance with specific restrictions Imposed by donor5 or which have been raised by the charity for particular purposes. ThÈ t05ts of administering such funds are charge5 against the specrfic fund. The aim and use of each rÈ5tricted fund is Set out in the notes to the financiol statements. Investment in¢oTne and gains are allocated to rhe appropriate fund. CharteredAtrount4nf54ndArfv5frtsdAudltor Page J2 of 19 killc'ii 51n&L4SrHoUa¢.B91101 RolA
Bloomfield TO KNOW JESUS AND SHARE HI£ LOVE Notes formlng part of the Flnandal Slatements for the year ended 31st December 2025 Ironvdl Expendlture Expenditure Is reco8nlsed once there is le8al or construrtive obligation to make a payment to a third party. it 15 probable that settlement will be required and the amount of the obligation can be measured reliably. ExpendSture Is classlfted underthe fo11cwing 3ttivlty headings.. Expenditure on raising fund5 comprise5 the costs of rnarketing and prornoting the charity and its activities., Expenditure on charitable activities includes the direct costs allocated to the performance of activities undertaken to further the purposes Of the charity and their associated support Costs.. Expenditure on other iterns represents those Items not falling into any other headin8. Non Current A8sets (Fixed A55etsl Fixed A55et5 are Stated at cost less accurnuloted depreclatS0n. The c05t5 of minor additions or those costln8 below £5,000 are not capltalised. Fumlture,flxtures & Flttlt)gS epreciation is provided at rates Calculated to write Krff the CL¥5t less residual value of each asset over its expected useful Ilfe, which is estimated at 4 year5. Plotjt & Mtsthinery Depreciation Is provlded at rates calculated to write off the t05t less resldual value of each asset over Its experted useful life, which is Èstimèted at 7 year5. Motor v¢hi(le5 Depreci4tion 15 provided at rates c8l£ulated to wrlte off the cost less residual value of each asset over its expected useful lrfe. which 15 estimated at 7 yea. Receivables Trade and other receivables are recognised at the Settlement amount due after any trade dlscount offered. PpaymentS are valued at the amount prepaid after taking account of any trade di5rount5 due. i.io Cash and G4sh equNalont$ C8sh and cash equivalents includes bank deposits, cash and short term highly liquid investrnents with a short rnatUTity of three rnonth5 or less from the date of acquisition Dr opening of the dep051t or sirnilar account. i.ii Payables and provl$lon$ Payable5 and provi5ion5 are recogni5ed where the charity ha5 3 present obligatlon resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be rDeasured or estimated reliably. Payables and promsions are normally recognised at their settlernent amount after allowing for anv trade discounts due. 1.12 Transltion to FRS 102 The transition date was IstJanuary 2016. There wa5 no requirernent to restate any cornparative balances in making the transition to FRS 102. Legal staws of the ¢harlty Bloomfield Presbyterian Churth is a Con8re8ation of the PresbyterSan Church In Ireland. It is a charity regt5tered in Northern Ireland no. NIC104554. ¢h4rr¢fcdArEDuntanLTandRW5tdAudlIf SllldaiiAou5E.8YIIOI RDyalAvenu¢ Page 13 of 19
Bloomfield PRESBYTERIAN CHURCH TO KNOIII JESUS ANI D SHARI I.IIS LOIJE Notes forniin8 Plrt gf the Flnan¢lal statements for the yoarended Jjst Dwernber Z025 Iconvdl INCOME Unrestricted Funds Restricted funds Totals 1025 Totals 2024 from dont7tlons ond le4•tl¢& Recorded givin8 Lc05e collectlQn5 Grants Legacies Other donatlons Bulldln8 Fund donatlons 215,383 9,227 3,121 150,930 5,840 366,313 15.067 3,121 349.35S 14,111 3,364 27,5CK) 950 950 500 500 10.000 from ch(*rlt&ble octlvltles.. Special collertion5 5,406 20.907 26.313 33.790 from otheroctlvltles.. Glft Aid tè¥ refunded Income from Church events Church Trips Salelrents15 Of books, DVD5 etc.. Publications Insurance claim5 Flower fund Rental incorne Other income 47,200 36,805 84,lJ)5 83.556 2,500 2,500 2,885 590 1,408 1,054 1,054 720 720 820 10,150 22.580 8,300 3,020 11.119 14.139 frorn Investments.. UK bank interest received 1.719 296,720 226,302 523,022 563.471 Chart•ndAr(uunlant&and Page 14 of 19 PeltasEETI IFF.
Bloomfield TO KNOW JESUS AND SHARE HIS LOVE Not forming part of the Flnathclal Statements fr+r the y¢•r8nded Jlst Dec¢rnber 2025 Iconvdl EXPENDITUV¢E Unrestritted Funds Restrlcted funds Totals 2025 Totals 2024 on raisingfvnds.. Promotional expenses 525 5Z5 525 on chorltoble ortlvltles.. Ernployee cwts.. Wage5 and salaries Pulpit Supply I Convenor Minlster, Assistant & A5SOtiatè expen5e5 Employer pension tontribution5 PremisE5 undin5yran¢e Costs.. Rates and WatEr Rat@5 Insurance Heat Ènd light Repair5 an(J Property projects Cleaning materials Travelundtrolnlng Costs." Training Minibus expense fj¢nen71odmini5trntion costs.. Printing, postage and statlonèry Telephone, iomputer and Internet Proqmmme costs.. 86.240 8,883 3,659 5,559 86,Z40 126.111 3,580 9,470 13.442 340 3,659 5,559 3.877 3.396 8,819 27,749 17,247 2.505 10,379 26.697 82 2.199 10.379 26.697 109.816 2.199 109,734 3.146 3,395 2.050 2,050 2,952 3,717 2,952 3,717 3,429 1,679 13,903 7.392 419 18,274 3.184 1.377 22.659 2,797 11?,409 9,290 131,312 16.682 419 18.274 3,184 21,377 22,659 2,797 9,400 119,229 11.474 2.961 20.668 3,844 39,140 29,211 3,724 13,050 Outreach work Millisterial nutie5Allowance5 PCI Assessments & Presbytery fees Worship resources Action team disbursements Church events and sundry costs Church magazines and literature student support 20,000 9.410 on otherltem5.' LeBu147ndproA*sslonoJfv•s.' Audit fees Other governance costs Other expense5.' Bank charges Bank loari interest Sundry expenses 3.240 47 3.120 1.755 47 1.676 1,676 370 353 723 232,157 266,526 498.683 477.110 DSllnvJnd&51dll hthrtdAQU7II4r5andReO1rereA¢r Skillc'ii s11rN0wsI.89ljoI RoyalAvenu¢ Pa8e 15 of 19
Bloomfield Ph'kSB YTERIAN CHUP,CH TO KNOll¥' JESU.) AND Jl IIIRE HIS i_nvr Notes fonDlng part of thÈ Firb•Trcial Statements for the yearended 3tst Decernber ZOZ5 Iwnydl Staff costs and number5 Unrestricted Funds Restricted funds Totsls 2025 Totals 2024 Wage5 and salarles Employers National Insurance Pulpit supplvl Convenor Pen5i0n contrlbutions Ernployee expenses 83.408 2,832 8,883 5.559 3,659 104.341 83.408 2,832 9,223 5.559 3,659 104.681 118.138 7.974 3.580 13.442 9,470 152.604 340 340 Net incomlng resoureesfor the year Unrestricted Funds Restricted funds Totals 20Z5 Totals 2024 Netin(offtingresourCeso5tttteéfvTchrIfiY.. Auditorf5 rernuneration 3.240 3,240 3,120 Tru5toe remuneratlon and Related Party Tran5actlons The total amount donated to the Charity without ttsnditions from trustees and offlcers (primary related parties) and secondary related partle5 Wa5 £96,27112024'. £106,238>. No trustee receSvèd any remuneration as a result of their Tru5tee5hip of the Charity. Four Trustees were ernployed by the CharV and received reirnbursement of out-of.potket expen5e5 durin8 thé year 12024.. 41. The details are as follow5.. Michael Stoneman- Employed a5 Youth Worker- Salary E34,120, expense5 £167 Igenerall and El,678 (Czech team) Brian McNarry- Employed as Musical Director Ipart-timel- Salary£lO.523.80. Èxpenses £1.066 Rev Graerne Kennedy- Vacancy Qinvenorfees £S.871, pulpit supply £1,105. Eift £250- resigned 5th Dec 2025 Rev Andrew Boreland- Minister installed 5th Dec 2025- Salary £4,375. car allowance £322, duties allowante £215 No other trustee or other person connectÈd to the charity had any personal interest in any contract or transattion entered into bythe ch3rity durin8 the year12024- NIII. Ta¥atlon A8 è charity, the Church is exempt from tox orTr incorne and gains falling wlthln sectlon 505 of the Ta¥e5 Act 1988 or 2256 of the Chargezble Gains Act 1992 to the extent that these are applied to its chèritable objects. No tax charges have arfsen tho Charity. Transfers between the funds Unrestricted Funds Restricted funds Tota15 202$ Totals 2024 Transfer frorn Misslon Fund to Czech Fund 12,4601 2.460 11,0871 1,087 Transfer from Mission Fund to Parallel Project Fund JloruDcnylfvnd5t¢FQthlJPr0ieClfvll Transferfrom General Fund to Parallel Projett Fund iio,0001 io,(KK) Transfer from General Fund to Parallel Project Fund 18,9131 8,913 Transfer from Gener31 Fund to Bulldin8 Fund 115.lJJll 15,000 Transfer from Building Fund to Property Fund 14221 422 133.9131 33.913 CharteredAtt¢uhn5Illdwstreddllor 51ni1a5rMotss¥.8gIIOJ ROyAVee .11 BTI IFE Poge 16 of 19
Bloomfield TO KNOW JESUS AND SHARE HIS LOVE Note5 formln8 Part of the FlnoTh¢ial Stotements for the year ended 31st tjecember 2025 Iconvdl io TanElble Axed Assets Land Plant Furniture. fixtures & fittlngs Motor Vehlcles building5 machinery Totals Cost At 1st January 2025 Addition5 1.995.955 10,800 2.071,355 21.000 2,092.355 21,000 zi,000 At 31st December 2025 1.995.955 10,800 Depreclatlon At 1st January 2025 Charge foryear At 315t Dernber 2015 9,228 6.529 IS.757 5.400 5,400 IoAoo 14.628 14,929 16.557 Net Book Value At 315t Decernber 2025 1.995,955 18.000 2,062,798 At 31st December 2024 1,995,955 55,372 5.400 2,056,727 li Recelvables Totals 2025 Tota15 2024 Prepayments and accrued income 12 Payables Totals 2025 Totals 2024 Attruals Arnount5 falling due within one yèar (short term loans) Amounts falling tlue after more than one year (Building LoarGI 100,ooD 101840 loo.000 102.840 Analysls ol charlty net assets between fund$ Unrestritted funds Restricted funds Tvtals 2025 Non Current A55ets Current Assets- receivables Current sets- cash and cash equlvalents Payables 2,062,798 IW,798 103,260 12,8401 2,163,218 119,7871 IirJD.mOI 1119.7871 83A73 1102,8401 2.043,431 14 Flnandal CoMmhmentS At 31st December 2025 the charity has no annual commitments under non-cancell4ble leases nor any other financial commltments that are not recogni5ed in the accounts IZ024.. f nill. Bloomfield Pre$berpan Church has entered intu 3 number of lonE term contracts for the supply of services all of which are cancellabla DkmoDd&SklllE cb3rteredAr(ountsntsJndRtw&trrndAutjT S1[HOUsE,89llol RolAveE BEifa5tFri IFE Pase 17of 19
V Bloomfield Ph'LgBYTERIAN CklUP,CH TO KI.01.V JESLJE AND SHAftF 1415 i_nvE Notes forming p?rt of the Flnonrlol Statements for the year ended Jtst December 2025 Iconvdl Statemènt of Funds 15 At ljan 25 Incomin8 resources Outgoin8 resources Asset Recognition At 31 Dee 25 Transfer5 General reserve Asset holding fund Total unremrfrted funds 90.770 2,056.727 296,720 133.9131 114,9291 21.000 2,061.798 1.147A97 196,720 {247.0861 139131 2.163.Z18 Benevolent FvnLI Building Fvnd Charis Fund Czeeh Furt HunBary Fund Malawi Fund Minlstry StudEllt Fund Mlsslon Fund oderaior5 Appeals Fund.. Student Bursary Fund World Development Appeal Moldova Fund Parallel Projett Fund Property Fund TearFund Fund Ukraine Support Fund T31 restrfrtd fvnds 1.624 I77,4} 11,2001 424 62.912 L607 8.101 1,200 14.578 I1,7> 19,2901 11.2001 102 2rt60 U73 I6,) 180.SY)81 13.345 81,841 13.5471 10.731 2,Z09 8,563 18.775 18.5631 117,6571 120,(KOI 1109.7341 16,0531 2,518 10.0 163.5751 20.000 422 10,000 1145,9711 26,916 6,053 1,22S 1113.4761 226.302 1266.5261 33.913 1119.78YI Totsiiund5 i.Q34.Qii 523.OZZ 1513.6121 Z.Q43A31 The #enemlreseNe represents the Jreefvnds of the ¢hcrity which are notdesigntstedforportiwlorpurposes. The ¢755etholdln9fvnd 15 ofundset up to hold the book osset volue tslthe ¢hority Summaryofthe Airn and Use ol RÈ5trlrted Fund5 8enevolefttFundis 17fvnd set to holdspecificcollertlonsfordlstrlbtJtion by the Kirk Sessltrn on LT benevolentbosls Building Fund is fjfvnd5etup to occtrtsnrforspecificcollections Gnddisbursefflents in relution to bulldlng projects Chorls Fund 15 0[undset up ro occountforspecific collertions ond dlsbursement5 in relotion to Choris Youth Club Czech Fundis ofvndset up to uccountforspecific collectloljs and&isbursen7ents in relation to the Mission Team vtslt to Czech Republic Fundis aAundset LIP to tsttountforsperific c?Ilectlons ttrtddlsbursem*rttsfvrproject5 Hungary MulawlFvnd Is ofund set up to uccountforspecificcollertions und disbursements Jorprojerts in M171owi Mlnlstry5tudentFund 1$ 17fvnd Set up to accotsntlor5pecific collections L¢ndrJisbur5ementsfor Ministry rtudent5 Mlsslon Fund is Gfundsetup to htsld22% of recorded givingforollocGtion ta choritable distributlQlJ5 Modertstors Appeul Futtd N5 0 fund set up to tsccount fvr specffjc collections und disbursemÉr)ts fvr the PCI ModerGtors Appeols. spetilically the WorldDevelopmentAppeul moldo Fund is 17fvnd set up to uccountforspecifictollertions dlsbursemtrJt5forprojecrs In Moldov Pumllel Pmiert Fund is o set up to 17ccount for Specific collettions ond disbursements in relution to misslot) projects Prtyperty Fundis Ltfvrtd5etup to hold5% of recorded glvingforollocution toproperty upkeep Te#rfundFund is ofvnd5et up to uccour)tforspecificcollertions and disbur5ementsfor TearFund Ukmine Support FurtdN5 ufvndset up ro tsccountforspeclflc collect1<5 unddi5bursemeN>ts to individuols in Ukruine arteredACr0nth1nrttthdAUDr Page 18 Of 19 brif45tETI IFE
Bloomfield rnEJbi TO KNOW JESUS AND SHARE HIS LOVE Notes formlnz part of the Mnanclil St4tements fortheyearended 3tst DKember 2025 Iwnvdl 16 Reconclllatlon of Chanzes In resources to net cash inflow from operatln8 actl¥ltles 2025 2024 Net inc¢ming resources before Investment incorne Purchase of fixed assets Ilncreasel I decrease in receivables Increase I Idecreasel in payables Net ¢•sh inflow I IDuthowl from Dperatin4 aclivities 24,339 121.(#JOI 84,642 164,6001 179,5291 IS9,4871 3.339 17 R¢tyrn5 on investment 2015 2024 Interest from UK Sources 1.719 Going concern The Trustees consider that the charity ha5 sufficient funding in place to continue Its operatlons in the near fvture and thu5 deem the use of the golng concern basls to be appropriate. 19 Dlsclosure ol relevant tlrcumthnces In tommon with many other tharities of our slie and nature we use our auditors to.. PTÈp3fè 3nd submit applicable returns to the tax authDrities.'und assist with the preparation of the financial statements,'ot7d ill. provide consultancy services when requested. 20 Dellclts on Bulldlng fvnd and Propertyfund Iboth restrfctedl The charity is carrying a net deficit of £145,97112024.. £63,575) on the restricted Property fund. The Kirk Sessien consider that the ongoing donation5 receivable to these funds give them a realistic expectation that futu income will be received to cover the shortfall which is at 31st December 2025 financed by loans of £100,0 and application of church liquidity of £45.971. Dtsmond &Sldlle Ilicllllllll(I cereA[{DUntsnts1nd REPStEredA]lUr Sk"illL'lI SWd&lrHouJe.8gItOl RoWAvellue Page 19of19