an MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Registered Charity in/Northern Ireland INIC1047901
an MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PRE5BERFAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statement5 for the year ended 3 1 December 2025 including a Statement of Assets and Liabilities as al that date. REFERENCE AND ADMINISTRATIVE DETAILS Moy Presbyterian Ch urch. A congregation of the Presbyterian Church in Ireland 2- 4 Benburb Road, Moy, 8T717SQ Registered Charity in Northern Ireland INIC1047901 CHARITY TRUSTEES The Charity Trustees who Served during the year or who were trustees at the date of this report were.. Rev Graham Mullan MrAdrian Mcmullan Mr Stephen Abraham Mrs Kate Courtenay Mr Jeffrey Finlay Mr James Wylie Mr Ivan Thompson Mr5 Rhonda Tedford Mr Colin Burns PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Graham Mullan Mr Adrian Mcmullan Mrs Barbara Abraham INDEPENDENT EXAMINER Thomas S Patton FCA Patton Rainey Stenson Limited 6 East Bridge Street Ennisklllen Co. Fermanagh BT74 7BT
an MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT BANKERS Ulster Bank 7 Upper English St, Armagh, BT617BL SOLICITORS GCS Solicitor 21 College Street Armagh. BT619BT
Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl sTRUuRE AND MANAGEMENT The Kirk Session The charity tru5tee5 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 Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists ol the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the con8regation, ha5 no deliberative but only a casting vote. Stated meetings of the Kirk session are held the third Tuesday of each month with the exception of June and July. To be chosen for the office of the eldership in the congregation 3 person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the 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 Ireland 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 a55igned to it by the General Assembly of the Presbyterian Church in Ireland. Mov Presbyterian Church congregation of the Presbyterian Church has been assigned to the Armagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an MOY pRE5BERIAN CHURCH. A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl The General Assembly rhe General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration 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. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Moy Presbyterian Church, a congregation of the 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 Hi5 Spirit, and to enable her members to play their part in fulfilling God'5 mission to our world. The congregations mission purposes is by the grace of God, to help people of all ages becomefully devotedfollowers of Jesus Christ. Our vision is, by the groce of God, to be on incluslve, welcoming community of Christ's people of oll ages, which.. is increosingly choracterised by love for God, t7nd love ond concern for others,. Is committed to the historic Chri5ti(Jn gospel os revealed in the Bible,- 15 relevont to people of this time ond place. The congregotion oims to live out its Mi55ion and Vision os afomily of God's people by being.. A Covenant Community.. where our relotionships are rooted in the promises of God by livingfoithfully toward him ond toword one another. An Intergener(Jtionol Community.- where adults intentionully toke the lead to engage with. encourage t7nd nurture younger members to moturity in Christ. An Outward looking Community.. where we wunt the blessings of God that belong to us in the gospel to become blessingsfor others beyond the bounds of ourcommunity. A5 (J congregation of the Presbyterian Church in Irelond, we believe thot the Bible is the supreme authority over oll we do, ond that the Westminster Confession of Faith. along with the Lorger ond shorter Catechisms set out what we understand the 8ible teaches on key matters of Christian faith nd proctice.
an MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PRES8ERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl AcfiviTIES AND OBJECTIVES The congregation meets for worship every Sunday and visltors are welcome to join with us. The Sacrament of the Lords Supper is observed on three occasions during the year and all those who have been baptised 3nd 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 including,. Sunday School Route 106 Girls Brigade Charis Friendship Group PWILadies Fellowship ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10.15am. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to stvdy the scriptures and for a time of prayer, evening services are held at 7pm on the first Sunday of each month expect for July and August. As well as our regular services during the year we acknowledged God's gift of new life at Sacraments of Baptism, and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2025 there were 140 communicant members and 111 of families connetted with the congregations. The average weekly attendance at morning worship is 110. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are contacted on a regular basis by the minister, elders or by one of the congregation's pastoral visitors.
an MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl Mission and outreach The missions of the Church are funded through monthly giving to the mission account. During the year we continued to meet our United Appeal obligations. During the year we have had contact by letter from some of these organisations to explain the work of the mission and to encourage prayerful support for their organisation. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations Christmas World Development appeal, Children's Society, and any other Special appeals including the Royal British Legion Poppy appeal. Two members who travelled to Uganda on mission trips were also supported from the mission fund. Pre5byterv The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of both the General Assembly of the Presbyterian Church in Ireland and the Special Assembly held in December 2025. Property During the year the Congregation sought to maintain the Church property with a number of remedial works including improvements to the manse.
an MOY PRESBITERIAN CHURCH. A CONGREGATION OF THE pRES8ERlAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl Organisations Sunday school and Bible class took place on Sunday morning, during the morning5 worship and we currently have 20 children and young people attending. The Sunday school uses Go Teach material to lead the lessons. Midweek 8ible study and prayer is held every Wednesday from September to June. The average attendance is 15. The meeting takes the form of a discussion Bible study led by the Minister or Elder followed by a time of prayer for members of the congregation, the community, our nation and the world. PW (Ladies Fellowship) and Friendship group continue to meet during the year. Girls Brigade meets each Friday night from September to March. The membership of 120 girls from age 3 to 18 engages in a range of activities from badgework to craft, sports and cookery. There is an emphasis on the teaching of scripture throughout all activitie5. Charis continues to provide a safe environment where children with learning difficulties can come together to join in youth based activities supervised by trained leaders and their parents. On average 35 children from a wide area will attend the organisation on a monthly basis. Volunteer5 The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. 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 purposes of the Church include the gaining of an understanding in Christian beliefs a5 set out in the Bible and in the Church's subordinate standards Ithe Westminster Confession of Faith and the Shorter and Larger Catechismsl leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need lincluding the sick, disabled and bereaved).
an MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement. websites, and Social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and mefnbers 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 fam ilies, Other individuals that the Presbyterian Church in Ireland 15 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 with and support for both Ch ristian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl FINANCIAL REVIEW The congregation's main source of income is members, contributions throLsgh the Weekly Freewill Offering. There were 97 contributors during the year197 in previous year, 20241 donating a total of £75,9551£76,225 in previous year, 20241. Total Income of the congregation during the year was £133,639, compared to £130,895 in the previous year. Total eKpenditure increased from £86,346 in 2024 to £105,603 in 2025. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregation5 total income does not exceed £250,000, the Trustees have elected under Section 64131 of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on 5th March 2026 and signed on its behalf by.. Rev Graham Mullan Mr Adrian Mcmullan A.ty'rfkUc 5th March 2026 th 5 March 2026 io
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Independent Examiners Report to the Trustees of Moy Congregation of the Presbyterian Church in Ireland I report on the financial statements of the charity lor the year ended 31 December 2025. which comprise the Statement of Financial Activities (Receipts and Payments Account), Statement of Assets ènd liabilities and the related notes. Respertive Responsibilities of Charity Tru5tee5 and Examiner As the Charity's Trustees you are responsible lor the preparation of the accounts in accordance with Section 64131 of the Charities Act (Northern Irelandl 2008. 11 is my responsibility to.. examine the accounts under Section 65 of the Charitie5 Act,. follow the procedures laid down in the gefiera1 directions given by the Charity Commission for Northern Ireland under Section 651911bl of the Charitie5 Act." and state whether particular matters have come to my attention. Basis of Independent Examinerfs Report I 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 6519llbl of ihe 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 disclosure5 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 me cause to believe.. That accounting records were not kept in accordance with Section 63 of the Charities Act. That the accounts do not accord with those accounting records. That the accounts do not comply with the accounting requirements of the Charities Act. That there Is further information needed for a proper understanding of the account5 to be reached. Independent Examiner's Report I have completed my examination and have no concerns in respect of the matters111 to141 listed above and. in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. omas S Patton FCA Pation Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen BT74 7BT Date: 5, March 2026 li
an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY IReceipts and Payment5 Account) for the year ended 31 December 2025 Note Unrestricted Funds Restricted Funds Endowrnent Funds Total 2025 Total 2024 Recelpts Oonations and legacies Charitable activitie5 Other trading activities Investment Income Other 69780 28637 430 12500 2766 17377 98417 430 12500 2766 19526 101298 717 12500 1483 14897 2149 Total Receipts 71929 61710 133639 130895 Payments Raising funds Charitable activities 332 57847 332 105271 315 86031 47424 Total Payments 58179 47424 105603 86346 Nel receipts / Ipaymentsl 13750 14286 28036 44549 Net movement in funds Funds brought forward 48970 145587 194557 150008 Funds carried forward io 62720 159873 222593 194557 12
Presbyter an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Unrestricted Funds Restricted Funds Endowment Total Funds Total Funds Funds 2025 2024 Fund5 Reconciliation Bank and Cash at start of year Net movement in funds 48970 13750 145587 14286 194557 28036 150008 44549 Bank and Cash at end of year 62720 159873 222593 194557 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 800(K) 142593 800 114557 222593 194557 Other Assets Fixed Assets - Note 9 Church Premises Fixtures. Fittings & Equipment Vehicles 222593 194557 Liabilities Loar)s Other Approved by the Kirk Session at a meeting on 5th March 2026 and signed on its behalf bv RevGraham Mullan Mr Adrian Mcmullan th 5 March 2026 5th March 2026 13
an MOY CONGREGATION OF THE pRES8ERlAN CHURCH IN IRELANO NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL sfATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipt5 and payments basis. FUND ACCOUNTING Endowment funds are funds. the capital of which must be retained either permanently or at the congregation's discretion,. the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise lal income from endowments which is to be expended only on the restricted pu rposes intended by the donor and Ibl revenue donations or grants for 3 specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment Is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. 2. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Fund5 Total 2025 Total 2024 Recorded giving= Loose collections Donations and gifts Gift Aid 635 55555 13590 244 23890 4503 879 79445 18093 756 84558 IS983 69780 28637 98417 101297 14
an MOY CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 3. CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Fundraising events 430 430 717 430 430 717 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Letting of pMiseS 12500 12500 12500 1251X) 12500 12500 5. INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Deposlt interest 2766 2766 1483 2766 2766 1483 15
an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2025 6. OTHER INCOME Unrestricted Funds Restricted Funds Endowment Fund5 Total 2025 Total 2024 Church magazines Benburblvinecash toward5 expenses Use of Hall Organisations NIE&BT Men's night 394 1073 360 394 3178 360 15199 105 290 380 838 680 12897 102 2105 15199 73 32 290 2149 17377 19526 14897 7. RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 FWO envelopes 332 332 315 332 332 315 8. CHARITABLE AcfiviTIES Unrestrlrted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to missions and charitie5 Governance c05t5 Organisations 5972 421 34075 16879 5972 421 34075 41668 6722 500 15313 6308 336 35329 20757 9881 24789 7322 15313 12920 57847 47424 104671 86031 16
an MOY CONGREGATION OF THE PREs8ERlAN CHURCH IN IRELAND NOTE5 TO THE ACCOUNTS (cont'dl 31 December 2025 9. FIXED ASSETS The con8regation owns the Church premises situated at 8enburb Road, Moy and the associated fixtures, fittings, plant and machinery. These have an insurance value of £2,130,458. The Church, together with Benburb Presbyterian, also owns the manse currently occupied by our minister with an insurance value of £647,106 and Moy own a 213 share with Benburb owning 113 share. Moy Presbyterian also own5 an old manse which is currently converted into office premises with an insurance value of £599,089. 10. FUND BALANCES Fund Balance at Start Receipts Payments Surplus I IDeficitl Balance at end Unrestricted Funds General Fund 48970 71929 58179 13750 62720 48970 71929 58179 13750 62720 Restrlcted Funds Buildin8 Fund UAIMission Fund Girls. Brigade PW-Ladies Fellowship Bowls Club Charis Friendship Club 122499 2379 8851 274 607 10766 211 38897 6475 8923 1647 24789 6183 9757 1408 607 3239 302 14108 292 18341 239 16071 1063 25 136607 2671 8017 513 4302 327 11829 236 145587 60571 46285 14286 159873 Total 194557 132500 104464 28036 222593 17