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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

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MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PRE5B￿ERFAN 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

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MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
BANKERS
Ulster Bank
7 Upper English St,
Armagh,
BT617BL
SOLICITORS
GCS Solicitor
21 College Street
Armagh.
BT619BT

Presbyter
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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'dl
sTRU￿uRE 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.

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MOY pRE5B￿ERIAN 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.

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MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PRES8￿ERIAN 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.

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MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE pREsB￿ER1AN 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.

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MOY PRESBITERIAN CHURCH. A CONGREGATION OF THE pRES8￿ERlAN 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).

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MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PREsB￿ERIAN 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.

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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
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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
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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

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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

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MOY CONGREGATION OF THE pRES8￿ERlAN 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

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MOY CONGREGATION OF THE pREsB￿ER1AN 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 p￿MiseS
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

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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

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MOY CONGREGATION OF THE PREs8￿ERlAN 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