Omagh/St Columba's/Derry/Church Of Ireland
Trustees, Annual report and Financial Statements
Forthe year ended 31 December 2025
Charities Number: NIC104764
ST COLUMBA'S
CH U RCH
OMAGH

Om3gh/St Columba's/Derry/Church Of Ireland
Annual report and financial statements forthe year ended 31 December 2025
Contents
Pa£e5
Refe￿nceS and administrative details of the Charity
Trustees, annual report
4-8
Independent Examiners Report to the Trustees
Statement of financial activities
io
Balance sheet
li
Notes to the financial statements
12-21

Omazh/St Columba'slDerrylChurth Of Ireland
Referen￿$ and zdmtnistrative detalls
Charity Name".
Omaghlst Columba's/Derry/church Of Ireland
Charity Registration Number..
NICIQ4764
Contact Add￿$$.
The Rettory
8 Mullaghmenègh Avenue
Omagh
BT78 SQ
Twsteès
All trustees who Served at anytirne duringthe yearand up to the date of signing the accounts are listed below..
Mr Irwin Brannig8n
Mrs Lynne Brannigan
Rev Alexander Chisn311
Mrs Ruth Elkin
Mr Norm8n En8land- resigned April 2025
Rev Graharn Hare
Mr Michael F43rt- ￿$Sg￿ed April 2025
Mrs Sandra Isherwood
Mr Marcus Isherwood
Mr Wes Llndsay
Mr Glen M¢Bride
Mr Ryan McFaTland
Mr Alan Mitchell
Mr David Mitchell
Mr Nigel Monteith
Mrs Anna Moore- Appointed April 2025
Mr Nigel Strain
Mr Cameron Turner-appointed April 2025
Mr Robert Wilkinso
Mr Godfrey Young
Prtncipal Office-bÈ4rer5 lat date of slgnin8)
Chair..
Hon Secrtary..
on Tre?surer
Rettors Church Warden:
Peoples Church Warden=
Rev Gr3ham Ha
Mrs Sandra 15herbvood
Mr Nigel Strain
Mrs Anna Moo
Mr Nlgel Montefch

Omaghlst Columba's/DerrylChurch Of Ireland
Refereaces and administrative detaiLs Icontinuedl
Independent Examiner
Harnill Mcllw81ne Chartered Accountsnts
28-30 Old Mountfield Road
Omagh
BT79 7BJ
Bankers
Ulster Bank
4 High Street
Omagh
BT78 IBJ

Omagh/st Columba's/Derrylchurch Of Ireland
Twstee< Annual Report for the year ended 31 December 2025
The trustees p￿sent the annual report and financial statsments forthe St Colutnba's Churth forthe yearended 31
December 2025.
Objertives and Activtties
The charit3ble purpose of the Church of [￿land ￿ the advancement of reli@on.
The prfncipal function of St Columbè'5 Church of I￿land Parish is to support the advanTrment of the Christian religion bv
prornotin& through the work Df 5t Columba's Parish Church the whole mission of the Church, pastoral, evèngeli5tic. social and
ecumenical. Being open t(1 and engaging w¢h society as a whole and offering supportfor those needing help are fundarnental
to the practical dÈlwery of the benefits of Christianity.
As a result of a¢twity in the pursuit of the advancernent of the Christian ￿liE￿n, St Colurnba's Parlsh Church has custody of
propetyand of records, materials and artefacts of signiflcante to the cultural 2nd religious heritage and maintenance Df which
15 undertaken by the select vestry of St Columba's Parish Church.
Achlevements. Performance & Publlc Benefrt
Im lementin
h charitable
e thrtsu
ivtties within and outside the Para5h.
St Columba'5 P3ri5h Church is underthe incumb2nw of the Reverend Graham Hère, a5Si5ted by Reverend Alexander Chisnall,
and fulfil thelrcharitable purpose through p4rish activities both within and Outside the parish.
The Parish, in implementing its evangelithci PaStor31. social ènd ecumenical mission, undertakes o wide range of activities.
In th& advancement of the Christian religion we focus on worship by offering sery1￿S each Sunday, in the church. A
growing range of seryic&, outreach initiatives, comrnunity eng8getnent events and faith enhancement tspportunifies is
always evolving.
In support of our worship, the Church engages in a range of pastoral attivities to develop social cohesion in the
neighbourhood and help those in soci31 need. Such 3Ctivitie5 include pasto￿1 visits by the Clewto hospitals, nursing
homes and residenti31 c3r& centers. The Clergy also visrc parishioners in their hornes a5 well as offering preparation for
weddings and baptisms. arrangingfunetsls and offering supporr to the bereaved in theirtime of loss.
The pastoral work of the Parish is underpinned by prayer. We ￿gula￿¥ engage, èlong with other parlshes. through the
Ornagh Churches Forutn and with the Methodist Church. Soci31 and educational inter8ttitrn 15 Important and St. Columba's
provides. on 8 weekly basis, activitiesto promote social and educational opportunrties for all ages. These include è
toddlers group, Sunday School, Confirrn4tion Class. Livlng Ladies Group, Lent and Advent lunche5. Evergreen, Mother5,
Union, Cholr and Bowls. Additional occasional activities of this natu￿ have included provision of funeral teas, ministry
ctsurses to facilltate those exploringthe Christian faith. Prayer Grotsp, discipleship courses emergency responses to major
world disasters.
202S saw continued growth in our congregation as people, and these accounts refiett. once again, the generoslty of
people and the faithfulness of God in meeting every need. This yearthe parish We￿ able to complete the irnprovements
to our ￿rpark and improve the condition of our entrnnce porches. In the autumn of 2025 we welcomed over4000 ViSTtors
to our exhibition. The Scarlet Thread. and hosted a very successful fundraising event.-St Columb8's doÈs Strictly..
Along wlth other churches. we have been imparted by the rising costs of enew and high inflation. Those factors havè an
impatt on mission and rninistry, but we look forward with confident falth to wh3t God has In store in the yearahead.

Oma8h/St Columba's/Derry/Church Of Irelznd
Trustees, Annual Report for theyear ended 31 Dvember 2025 Icontlnuedl
Expenditure is incurred In th2 provlsion of the above activities and in the rnaintenance of the church facilitie5 8nd services.
The Selert Vestry, which is made up of ourTruste*. seeks to steward ourfinancial resource5 wisely and support the work
of our rnission.
In all our attivitie5 designed to reach outto Child￿n and Young people the Parish adheres to th& >fe¥uardingTrust, the
Church of Ireland polityfor working with Children Znd Young People.
St. Colutnb3's remains committed to our mission through tsutreach by ¢ontributlOn5 to support the work of various misslon
org8nisations, local and internation31. A review of our supportfor such organi53tions shows a wide range of recipients
includingfor example Youth for Christ, SDUth American Mi$5ion Society, Qre for Qncer, Scripture Union and Bishtsp's
Appeal. The Parish continues our long-standing 8ssoclation with fy Caraid in Afr1￿ 8nd maintain5 financial and pr3ttical
support forthe workthere in the are3s of health and education.
St. Columbè's Church is committed to the mlssion of providing pastoral Ca￿ to its m2mbers and seeking to draw them
closer to God in their daily lives.
Prudent flnan¢&al management of inco￿￿ and expendiiure bythe Selett Vestry is a vitally irnportant objertlve in the d8y-
to day man3gement of the Parish. The main source of income tomes from regulsrfreewill offering from parishioners and
associated gift aid. Expenditure Is incurred in the provision of the above attivities and in the m3intenance of the church
facilities and services. A key a￿? of expenditure is staff costs includingthe payment of clergy and w8ges to lay employees
including a sexton. Payments to the central church bodies, insurance5, property repairs and maintenance to church
propÈrties and 311ocations to charitable organisations a￿ also 3reas of significant expenditure.
Other costs Include
payments in Te13tlon to estate, licences, compliance costs, profession81 fees and rnaterials ènd equipment required for
effettNe deliveryof church activities.
Flnèlly, the Parish contlnuesto give cèreful consideration to following the Charity Commission for Northern I￿10nd'S guidance
on public benefitto ensurethat itsartivities during the year, 6ndthose planned forthe future, have and will continueto achieve
the Parish'5 objettives as well as provldin8 public benefit.

Omaghlst Columba's/Derrylchurch Of Ireland
Trurtee< Annual Reportfor the year ended 31 Oe¢ember 2025 Icontinuedl
Financial Review
As costs continue to rise, the Select Vestry remains prudent in it5 management of Parish finances. We acknowledge that
everything we have is a gfft frorll God, and therefore seek to make d&cision5 which reflert the mi$5ion and ministry priortties
ol his chLTrch.
Going Concem
The trustees have ￿vieWed the budgets for the ye8r ahead and are satisfied that there are adequste funds in place to ensure
that th& P3rish can continue ￿ attivities and the financial ststements for the year ended 31 December 2025 can be signed off
as a going concem.
Structurè, Govemance and Management
Governingl Document ond Constitution of the Chorrty
Chapter 111 of the Constitution of the Church of Ireland govems P8rishes and Parochial Org8nisatlOn5. The Selert Vestry
members are the Charty Trustees.
Re¢ruitment undAppointmentoASelert Vertry(TrtssteesJ
All mernbers of the Church of Ireland who are overthe age of 18 and 3re either ￿Sident within the parish or live elsewhere
but have been accustomed members of the congre￿tion for at least three months. m3y register as rnembers of the General
Vestry of the PaT15h, allowing them to attend and vote at meetings of the GeneTrl Vestry and to stand for election to the
Select Vestry. sublettto meetin8 the r&quired conditions.
Meetin8$ of the General Vestry a￿ held usualty once peryear. The Select Vestry is elected at this General Vestry meeting. The
Select Vestry will hold their positions for a period of one yezr. Select Vestry rnember5 may be re-elected annually 2nd there is
no limit on the number of terms which may be served.

Omaghl5t Columba'slDerrylchurch Of Ireland
Trustees'Annual Report for the year ended 31 De￿mber 2025 Iconttnuedl
Poyondremvnerntion
The Rectorand Curate recefve è stipend and ofPic& and locomotory 3llowantes in accordance with figures approved bythe
General Synod of the Church of Ire13nd and pension contributions and gmploye&s National InSUra￿Ce a￿ paid in accordance
with Diocesan recomrrend3tion.
The Sexton receives a salary commensurate with role and experience.
Oryunisotiont71Stmrture
The Select vestry consists of the member of the clergy se￿ing in the parish, 3ny curate 3sslStant I'the curate-l, tho
churchw3rdens, the gleb& wardens and generally not MO￿ than twelve other members of the general vestry eletted at the
General Vestry.
The select vestry is chaired by the incumbent or other member of the clergy officiating In the parish. Select vestry rnernbers
are re5poftsible for making dÈcisionson mètters of general concern and importance to the parish including deciding how parish
funds a￿ to be applied.
The Select Vestry rneets at times fixed by the members or by the diocesan synod. Special meetings rnay be Convened at any
time by the chairperson orthe churchwardens
CompliLrn£e with PublicBenefft
The Parish has given careful considerntion to the Charity Commission for Northern Ireland's guidance on public benefrt to
ensure that the activities ente￿d into durfne the year have helped to 3chi&ve the Parish's objettwes and 8ttivities, as well a5
providing public beneffc.

Omaghlst Columba'slDerry/Churth Of Ireland
Tru5tees' Annual Report tor the year ended 31 December 2025 {continuedl
Statement of Trustees, Responsibilitles
The trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments and statement of
assets and liabilities in accordance with 3pplicable law and regulations.
The law applic3ble to charities in the Northern Ireland requires the trustees to prepare finanei31 statements for each f+nanci31
year. Under that law the trustees have prepared the financial statements in accordance with Generally Accepted Accounting
Prartice in the United Kingdom laceounting standards issued by the Financial Reporting Council in the UK, including Cha¥ities
SORP IFRS 1021" Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021-and
promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Lawl Under that law the
trustees must not approve the financial statement5 unless they are satisfied that they give a true and fair vlew of the state ¢f
the affairs of the tharity and of the statement of financial activities of the charity for that period.
In preparing these financial statements. the trustees are required to..
select 5Ultable accounting policies and then apply them consistentlv,.
rnake judgments and estimates that zre reasonable and prudent
state whether the financial statements have been prepared in accordance with applicèble Accounting Standards and
identify the standards in question, Subject to any material departures being disclosed and explained in the financial
statements.. alld
prepare the financial statements on the going coll￿rn basis unless it is inappropriate to presume that the Parish will
continue as a going concern.
The trustees are responsible for keeping accounting records that are sufficient to show and explain the Parish's transaction5
and disclose with reasonable accuracy at any time the assets and liabilities of the Parish. They are also responsible for
safeguardi￿8 the assets of the Parish and hence for taking reason3ble steps for the prevention and detection of fraud and other
irregulartties.
Signed on Behalf of the Trustees
Rev Graham Hare
Mr5 Sandra Isherwood- Sèuetsry
Date 16 April 2016

Indepèndent Examiners Report to the Trustees of Omaghlst Columba's/DerrylChurch Of Ireland
We report on the accounts of Omaghjst Columb3's/Derry/Church of Ireland forthe year ended 31 Q>ecember 2025, which are
set out on pages 1fv21.
Respective responsibilities ot¢haritytrustees and examiner
As the tharity's trustees you are responsibleforthe prÈparation of the aEcounts in accordance with the ChèrltiesAtt
(Northem Ireland) 2008.
It is our responsibiltyto=
Examine the accounts under section 65 of the a)arites Act.
Follow the procedures laid down in the general Direction given by the Commssion undersettion 6519llbl of the
Charities Art.
State whether particular matters have corne to ourBttention.
Basls of independent examinerfs report
We have examined your charity accounts 3s required undersettion 65 of the Charbtes Att ènd our examination was carrfed
out in accordance with the Beneral Directions given bythe Charity Cornmi5sion.
Ourexarnination included a review of the accDuntin8 records kept by the charlty and a comparison of the accounts presented
with those records. It also included congideration of any unusual iterns or disclosures in the 3ccounts and seeking
explanations from you as charity trustees conceming any such rnatters.
Our role is to state whether any rnaterial matters have come to our8tt&ntion giving us £ause to belleve..
That accounting records were not kept in accordance with section 63 of the Charities Act
That the accounts do not accord with those accounting ￿CordS
Th3t the accounts do not comply with the accounting reqvirements of the Charite5 Act
Thatthere isfurther InfOr￿￿tIon needed for3 proper understanding of the accounts to be reached.
Independent exam(nerfs statement
We have completed our examin8tion and have no concerns in respertof the matters111 to141 listed above and in connection
wlth following the Directlons of the Charity Commission for Northern Ireland, we have found no matters that require drawlng
to your attentlon.
Hamill Mcllwaine
Ch3rtered Accountants
28-30 Old Mtsuntfield Road
Om3gh, Co. Tyrone
BT79 7BJ

Omaghlst Columba'slDerrylChur¢h Olireland
Ststement of Flnancial Activitie5 for theyear endÈd 31 December 2025
Unrestritted
Funds
2025
Re5tTiCted
Funds
Z025
Endowment
Funds
2025
Total
2025
Totsl
20Z4
Note
ornè
Donations & leg3cies
Other trading activities
Investments
Charitable artivities
154,526
9.662
29.550
22,465
136,420
60
177,051
146,082
29,870
3,384
183,174
24,458
27,777
3.512
320
3,384
Total Income
193,738
162,269
380
356,387
238,921
nditure on:
Generating funds
U)aritsble actniities
Other
Total Ex
enditure
15.286
124,989
1,723
141.998
15.286
297,785
1,723
314.794
172,796
214,002
2,771
216,773
172,796
Net Income/ (Expenditure) before
transfws
20,942
20,271
380
41.593
22,148
Transfers between fijnds
IS5.1851
55,565
13801
Net Incomel (Expenditurel before other
recognlsed gains and losses
134.2431
75.836
41.593
22,148
Gain/lLossl on inve5trnents Zssets
7,821
7,821
15,545
Net movement in fvnds
134,2431
75,836
7,821
49.414
37,693
Rewnciliation of fvnds..
Total funds broughtfonvard
1,084,955
680,277
351.093
2,116,325
2,078,632
Total funds carried forward
1,050,712
756,113
358,914
2.165,739
2,116,325
10

Omaghlst Columba's/Derrylchurch Of Ireland
Balance Sheet 3$ at 31 December 2025
2025
2024
Flxed Assets
Tangible Fixed Assets
Investment Properties
Investments
Total fixed a55ets
li
12
13
994.714
723500
216,164
1.934.378
994,714
723,500
208,343
1,926.557
Current Assets
Debtors
Cash and cash equivalents
Total current assets
14
31,000
203,294
234.294
25.455
168.123
193,578
Credltors- amounts falling due within one year
Total creditors
Is
12,933}
12,9331
13,8101
13,8101
Net Current Assets
231.361
189,768
Creditors- amounts falling due after one year
Loans
Total net Assets
2.165.739
2,116,325
The fund5 of the parish
Unrestricted tunds
General funds
Designated funds
Total unrestricted funds
Restricted Funds
Eftdowment Funds
16
1.014.288
36.424
1,050.712
756,113
358,914
1,001,407
83,548
1,084.955
680,277
351,093
16
16
Total charity funds
2.165.739
2.116,325
The notes on page5 12 to 21 are an integral part of these financial statements.
The financial statements on pages 10 to 21 were approved by the Board of Trustees on 16 April 2026 and signed on its behalf
by-
Grahaffl Hare
Mrs Sanrda 15henvood

Omaghlst Columba'sloeTryIChur¢h Of Ireland
Note5 to thèfinanclal statements for the year ended 31 De￿Mtser 2025
At¢L>unting policies
Set below a￿ the principal accountlng policies which have been adopted in the compilation of the Flnancial Statements.
al Ba515 of p￿ParatIOn
The financial statements have been prepared on a golng concern basis in accordance with Accounting and Reporting by
Charitie5.' Stst&mentof Recommended Prattice applicabl&to charities preparingtheiraccounts in accord3nce wlththe Financial
Reporting Standard appllc3ble in the UK ènd Republic of Ireland IFRS 1021- ICharrti&s SORP IFRS 10211, the Financial Reporting
Stand3rd applicable in the UK and Republic of Ireland IFRS 1021.
The Parish rneets the definition of a public benefit entity. Assèts 3nd Ilabllities are Initially recognised zt historical cost and
transaction value unless othenwise Strated in the ￿levant accounting politrrf notes.
bl Preparation of attounts on a eorng concern basi5
The P3rlsh Èener3lly meets fc5 day to day working capital ￿quireMents from its annual income. The Trustees have obtsined
and ￿vieWed cash flowfoocasts forthe corning year and based on these are satlsfied that the Parish has rÈsources to provide
a ￿aSonable expettation that it can continue to me&t its financ5al obligations as they fall due for the foreseeable future.
Therefore these financial ttatÈment5 have been p￿pared on 3 going concern basis.
cl In¢ome
Plate Collections. Weekly Envelopes, Graveyard income are accounted for on a cash receipts basls asthe amount is colkcted
Income arising from the rental of Parish cent￿ facilities to third parties is recognised when the parish has entitlement to the
funds. any performance conditions attsched to the incorne have been met, ic is probable thatthe incom& will be received 3nd
the arnount can be measured reliably.
Income frorn govemment and other grènts. whether'capit31' grants or 'reYenue' Brants. is recognised when the charity has
entitlementtothefunds. any performance conditions att3cheLI to the grants have been met, rc is probablÈthatthe incomewill
be received and the amount tan be measured ￿liablY and is not deferred.
Legacie5 are Included within Income, under either unrestrirted or restritted funds, accordlng to the terms under which the
donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind a￿ brought
Into the accounts atthelrtsirvalue to the P8rish.
d} Expendtture
Expenditu￿ is recognised once there is a legal orcon5tructive obligation to make a paymentto a thlrd party, it is probable that
settlement wlll be required and the amount of the obligation can be measU￿d reliably.
Irrecoverable VAT15 charged as a cost agèinstthe activty for which the expenditure was incurred.
12

Oma8hlSt Columba's/DerrylChurth Of Ireland
Nott5 to the fjnancial statements forthe year ended 31 De￿Mber2025 Icontinuedl
l. Accountyng policies (con￿nUed)
el Tanyble assets
The a&sets of the Partsh. retained for its own use comprise=_
Church Building lincluding fixtures and fittings) and Graveyard
Church Hall
Rettory
Curatage
Church building and Graveyard
The Church Building3Dd Graveyard are deemed to be Heritage assets as defined by the Charit(es 50RP IFRS1021
These HeritaKe assets are not included in the b31ance sheet3s information on the costorvaluation is not available and Such
information ￿n￿or be obtained ata cost commensurate with the benefit to the users of the accounts and to the parish.
Church Hall
The church hall w3s built in 1973. There ère no reliable ￿COrdS of the cost of thls construction and vzluation approach for
such a building lack5 sufFicient rÈliability. As a result this building is not recognised in the parish balante sheet.
The ￿ctory
The rectory is recognised at its c8pital value as per Land and Property SeNices. No depreciation has been provided on the
rectory as the current estimated residual value is not less than its carryinz v?lue and the remaining useful life currendy
exceed5 50 years.
The curatage
The curatage is ￿togniSed 3t its captt3lvalue as per Land and Propety Services. No depreciation ha5 been provided on the
curataB& a5 the current estimated residual value is not less than its carrying value and the remaining useful lrfe currently
exceed5 50 years.
Fixtures and fittings for use the by ch3rity are capitalised if they can be used for more than one year. and cost at least
£4.000. Fixtures and Ftttings are recognised at cost or, if gifted, at the value to the charity on ￿CeIpt and are depreci8ted
on 3 reducing ba13nce basls otrer a period of 10 years.
The 3S5ets' residual values and useful lives a￿ reviewed. and adjusted, if appropriate, st the end of each reportinE period.
Tangible assets a￿ derecognised on disposal orwhen no future economic benefits2￿ expected. On disposal. the differen
between the new disposal proceeds and the carrying amount 15 recognised in the st3tsment of financi81 attivitie5 and
included in'OtheT operating (IossÈ5l/gain5'.
13

Omaghlst Columba'slDerry/churth Of Ireland
Notes to thefinancial ststements forthe year ended 31 December2025 Icontinuedl
l. Accounting policie5 Icontinuedl
ill Investments
Fixed asset inve5trnentscomprising investment properties, investments in equities lordinarysh3￿5I and Investment in RCB/CIT
Unit Trusts are initlèlly recorded at Cost and arethen subsequentlyststed atf3irv31ue at e3ch balancesheetdate. Investments
in unquoted investmentsare recorded at cost8nd a￿assessed annu8llyfor impairment. Unrealised gains and105ses ￿present
the difference between the fairvalue atthe beginning ènd end of the financial year or. if purchased in theyear, the difference
between cost and fair value at the end of the year. Realised gains and losses represent the difference between the proceeds
on disposal and the kir value at th& start of the year or cost if purchased In the year. Both realised and unrealised gains and
bssos in investment5 are reported within "Net Gain51 ILossesl on Investments" within the Statement of Financial Activities.
g) Cash and cash equivalents
sh and cash equpjalents includes c8sh in hand. deposits held at call wrch banks, other shorr.term highly liquid investments
with origin81 matUr￿leS of three months or less and bank overdfyfts. Bank overdrafts a￿ shown wrf(hin Creditors Amounts
falling due within l year.
h) Financial instruments
The Parish only ha5 financial assets and fin3ncial liabilities of a kind that quallfy 8$ basic financial instruments. 8asic financial
instmments are init1811y re¢tsgnised at transa¢tion pri￿ and subsequently measured at their settlementvalue.
il Funds
Funds are c13ssrfied as either restricted fund5 or un￿$t￿tte￿ funds. defined as follows.
Restricted funds are fund5 subjett to specific requirements a5 to their use which ￿￿Y be declared by the donor or wlth their
authorlty or created through lerdl processes. but still within the wider objects of the Parish.
Endowment funds a￿ funds which have been given on the Condition that the original caprtal sum is not reduced, but the
income there from is used forthe purpose defined in accordance with the oblects of the Parish.
Unrestricted funds a￿ expendable at th& discretion of the trustees in furtheran￿ of the objects of the Charty. If parts of the
ynrestricted funds a￿ e3rrnarked at the disrretion of the trustee5 for a particular purpose, they are designated as 8 separ3te
fund. This dÈsignation has an adminirtrative purpose only and does not legally ￿$trICt the trusreeg discretion io apply the
fund.
Critical accourttinB judgernents and estimation uncertainty
Estimates and juclements made in the proress of preparingthe financizl statements are continually evaluated and are based
on historical experience and otherf3Ctors, including expert3tions of future events that are believecS to be reasonable under
the ¢ircurn5tances. The Tru5tee5 do not considerthat there are any critical judgrnents made in 4pplying the Parlsh's
3ccounting policies or that there 3re any crititsl accounting estimates or assurnptions which have a significant risk of
causing a material adju5tmentto carrying 8mount5 of assets and liabilities within the next financial year.
14

Omagh/St Columba'slDerrylChurth Of Ireland
Notes to thè fJnan¢ial statements forthe year ended 31 December2025 Itontinuedl
3. Donattons and legacies
UnrwrÈrted
Funds
2025
Restrirted
Funds
2025
Endowment
Funds
2025
Total
2025
2024
P18ts Collections
Weekly envelopes / FWO
Tax retovered on Oonations
Letacie5
Endowment income
Grants
Other donatlons
3,227
108,130
25,266
3.227
120,796
31,066
4.094
122,199
25,292
12.666
5,800
4.911
796
5,707
5.498
855
25,236
183,174
12,992
154,526
3,203
22,46S
60
60
16,255
177.051
4. Other tradlng activities
9,662
9,662
17,759
118,661
9,772
10,650
4,036
Qr Park rentsl
Fundrdising
Other
17.759
118,661
9.662
136,420
146,082
24.45g
5. Investments
Deposit interest
Rental Income- Investment Properties
320
320
29,550
157
27.620
29.550
29,550
320
29,870
27,777
6. Charitsblo activities
OrganI￿tionS Income
Other Income
3.384
3,384
3,512
3,384
3,384
3,512
15

Oma8hlSt Columba's/DerrylChurch Of Ireland
Notesto the financral 5tatemerts for the year ended 310e¢ember 2025 Icontinuedl
7. Analysls of Expenditure
Unrestri¢ted
Funds
2025
RestriLted
Funds
2025
Endowment
Funds
2025
Total
2025
2024
Generating Funds
Fundraising costs
Other
15,286
15,286
15,286
15,286
Charitable Artlvltie$
Wages and salaries
Diocesan Cosrs/A5sessrnent
Church Running Costs
Rectory/ Curnw Costs
H311 expense5
Property expenses
Investment costs
Administrntion Costs
ChaTitsble Donation5
16,441
ID4,988
33,103
4,323
3,451
16,441
104.988
39A99
4,348
3,451
117,648
16,257
lQ3,211
34,349
7,325
8.570
30,732
6,396
25
117,648
6,152
4,338
908
12
7,060
4,350
5,218
8.340
172,796
124,989
297,785
214.002
Other Costs
Loan interest
Or￿nIsatIonS expenses
423
2,348
2,771
1.723
1,723
1,723
1,723
Total Expenditure
172,796
141,998
314,794
216,773
Govemance costs of £1,290 were Incurred during the year of which £1,290 relates to fees paid to the independent
examinÈr. Governance costs are included within Administration costs above.
16

OmaKhlSt Columba'slDerrylChurch Of l¥eland
Notes to the finanrial statements for the yearended 31 Deternber 2025 Icontinuedl
Gain /ILossl on Investment Assets
2025
2024
Unreallsed fairvalue rrtlnsl Ilossesl on investments
7,821
7,821
15,545
IS,545
9. Taxatlon
The Omaghl5t Columba'slDerry/Church Of Ireland is recognisÈd as a charity for the purposes of applicable
tax*ion legislatlon and 15 therefo￿ not subject to taxation on it5 charitable activities.
10. Analysis of stsff ¢osts. trustee remuneration and expenses, ènd the cost of key management personnel
Employees
2025
2024
Salaries and wages
National Insurance costs
16A41
16,257
Total
16,441
16,257
The average number of employees duringthe year. calcu18ted on the basis of a head count, was as follows..
2025
Nurnber
2024
Number
Musi¢ staff
Premises mainten8n¢e
There are no employees in receipt Df employee benefits In excess of £60,000
Key Monagement ond Trustees
Key management are deemed to comprise the Trustees. The parish paid expen5&s of E2.651 relating the running
costs of the g12be house which Is occupied by the rector and £1,697 relating to the running costs of the Curatage
which is occupied by the curate. E884 wa5 a150 paid to the Curate and £7,372 to the ￿(tor forexpenses owed. No
othèrtrustee received any ￿Muneration or reimbursement of expenses during the year.

Omagh/St Columba's/Derry/Church Of Ireland
Notes to the financial statements for the year ended 31 December 2025 Icontinuedl
11. Tangible fr#ed assets
Buildings
C05t
At beginning of the year
Additlons
At end of the year
994,714
994.714
Depreciation
At beginning of the year
At end of the year
Net book value at beginning Df the year
Net book value at end of theyear
994,714
994.714
IZ. Inve5trnent Properties
Balance zt Beginning of the year
Balance at end of the year
723,500
723,500
Ig

Omaghlst Columba'slDerry/church Of Ireland
Notesto the financial statementsforthe year ended 310e¢ember20ZS Icontiftuedl
13. Investments
Other
Investmeftts
Balance at beginning of the year
Fair Value gain /110551 on
Investments
Balance at end of the year
208.343
7,821
216.164
Analysrs of Investments
Investments in RCB UnitTru5ts
Investments in aT Unit Trusts
43.216
172,948
Z16,164
14. Debtt¢rs
2025
2024
Sundry debtors
Other-GiftAid reclaim
1,555
23,900
25,455
31,000
31,000
15. Credit¢Jrs Amounts Dup wrthin l Year
2025
Z024
Accruals and deferred income
Taxation and Social Security
711
2,222
2,933
3.193
617
3,810
19

Omaghlst Columba's/DerrylChur¢h Of Ireland
Notes to the fjnancial 5tztements for the year ended 31 December 2025 Icontinuedl
16. Funds of the Paf15h
Movement
Atljan
2025
At 31 Oec
202S
Income
Expenditure
Invettrnent
Transfers
Endowment funds
The James Hamilton Bequest-
30 day reserve
TheJ8mes Hami￿on Bequest-
house
Various lepci&sl bequests
invested wtth RCB
29,250
380
13801
29,250
113,500
113,500
208.343
351,093
7,821
7,821
216,164
358,914
380
13801
Restr5cted fvnd5
Current account-for garden
Fabric Fund
Missions and charities
Dfvldends
Organisations
Fixed 8S5ets
Bank103n
602
37,219
602
112,794
158,089
1139.4791
56,965
796
3.384
17961
11,7231
12.742
629.714
11,4001
13.003
629,714
680,277
162269
1141.9981
55.565
756,113
Unrestrirted funds
Designated Hall Fund
Designated Qr Park Fund
Designated Organ Fund
Designated Graveyard Fund
Sustentstion account
General Fund
Tangible fixed assets
Investment Properties
13.702
53,873
18,539
114,4061
900
153,8731
18,735
1,135
14,844
26,406
365,000
610,000
1,084,955
1,820
105,352
68,027
1331
1105,4291
152.9331
2￿22
14.767
39.288
365.000
610,000
1,050,712
12,2121
193.738
1172,7961
ISS,1851
Totsl fvnd5
2,116,32S
356,387
1314.7941
7,821
2,165,739
ses of End
wm
nt Funds-.
Income frorn Jame5 H3mitton Bequest is to be used forgen2ral church purposes.
Income from the various bequestsllegacies invested with RCB are to be usedforgenetsl church purposes.
Pur
oses of Restritted Funds..
Fabric fund- This 15 a fund forthe mainten2nce of the church property includingthe rectory and the curatage.
20

Omaghlst Columba'slDerry/Churth Of Ireland
Notes to thè finaTr¢lal statements forthe year ended 31 December2025 Icontinuedl
16. Funds of the ParÈ5h Icontinued)
ur
ses
nat
Funds..
Hall Fund.. The Trustees have set aside funds for the rnaintenance of the church hall.
Car Park Fund.. The Trustess have set aslde funds *or the rnsintenance for the church car park. In the year the car p8rk
account was merged into the Fabrlc account.
Oryan Fund.. The Trustees have set aside fundsforthe maintenance of the church organ.
Graveyard Fund.. The Trustees havè set aslde funds forthe Maintenance of the church gRveyard.
Building Fund IReserve account).. The Trustees are using the 30 Day reserve account to hold the the James Hamilton
bequest cash.
17. Analy515 Ot Net Assets Among Funds
General
Designated
Restricted
Endowmertt
Totsl
Fixed A55ets
lnv￿trnents
Current Assets
975.000
629.714
113,500
216,164
29,2SO
1.718,214
216,164
234,294
12.9331
2,165,7a9
42.221
12,9331
1.014,288
36,424
126,399
Net assets at 31 Oe¢ 2025
36h24
756,113
358.914
18. Collectlon forThird Parties
2025
2024
Christmas loose collection
Sunday school collettion Quill
RUC 6C Service Collettion
526
902
500
650
2,052
526
The above amounts h3ve been Included in Total income forthe Year under Charitable Activities.
21