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← Greystone Road Congregation of the Presbyterian Church in Ireland

2025-12-31-accounts

Greystone Road Congregation of the Presbyterian Church in Ireland

Financial Statements for the year ended 31st December 2025

Corrigan CA Limited 24 Greystone Road Antrim BT41 2QN

Greystone Road Congregation of the Presbyterian Church in Ireland

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees: Rev. Chris Wilson
Mr. David Beatty
Mr Leonard Brereton retired 17/06/2025
MrSamuel Stephen Brown
Mr Roy Browne
Mrs Irene Lutton
Mr Graeme Oliver Lutton
Mr David Lyttle
Mr David Robert James Magee
Mr David McCabe resigned17/06/2025
Mr Richard Alexander Rutherford
MrJohn James Warwick
Mr Mark Wilson
CharityNumber: 104869
Address: 56 Greystone Road
Antrim
BT41 1HX
IndependentExaminer: MrA Corrigan, ACA
Corrigan CA Limited
24 Greystone Road
Antrim
BT412QN

GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

Trustees Annual Report and Financial Statements for the year ended 31st December 2025

Registered Charity in Northern Ireland (NIC 104869)

The Trustees present their Annual Report and Financial Statements for the year ended 31st December 2025 including a Statement of Assets and Liabilities as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

Greystone Road Congregation of the Presbyterian Church in Ireland 56 Greystone Road, Antrim, BT41 1HX

Registered Charity in Northern Ireland (NIC 104869)

CHARITY TRUSTEES

The Charity Trustees who served during the year or who were trustees at the date of this report were:-

Mr. David Beatty Mr. Leonard Brereton (Elder Emeritus 17" June) Mr. Samuel Stephen Brown Mr. Roy Browne Mrs. Irene Lutton Mr. Graeme Oliver Lutton

Mr. David Robert James Magee Mr. David McCabe (resigned 17" June) Mr. Richard Alexander Rutherford Mr. John James Warwick Mr. Mark Wilson Rev. Chris Wilson

Mr. David Lyttle

PRINCIPAL OFFICE BEARERS

Minister Rev. Chris Wilson Clerk of Session Mr. John James Warwick. Treasurer Mr. Richard Alexander Rutherford.

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

ELDERS EMERITUS

Mr. John Eccles Mr. John Crawford Mr. Leonard Brereton

INDEPENDENT EXAMINER

Mr. Aidan Corrigan, ACA Corrigan CA Ltd 24 Greystone Road Antrim BT41 2Q

BANKERS

Danske Bank. 42, High St. Antrim BT41 4AP

SOLICITORS

Anderson Gillan Barr Ltd 32, Church Street Antrim BT41 4BD

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

STRUCTURE AND MANAGEMENT

The Kirk Session

The charity trustees of the congregation are the members of its Kirk Session. Under the congregation’s governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk 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 of 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 minister in active duty in the congregation, has no deliberative but only a casting vote.

Stated meetings of the Kirk session are held every other month.

To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to 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 assigned to it by the General Assembly of the Presbyterian Church in Ireland. Greystone Road congregation of the Presbyterian Church has been assigned to the Templepatrick 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

The General Assembly

The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, 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.

Greystone Road 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 His Spirit, and to enable her members to play their part in fulfilling God’s mission to our world.

On the 31 December 2025, there were 194 communicant members, 277 families are connected with the congregation and the total attendance at morning and evening worship is approximately 240 plus those who watch online.

The congregation aims to live out its Mission and Vision as a family of God’s people by being:

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

ACTIVITIES AND OBJECTIVES

The congregation meets for worship every Sunday and visitors are welcome to join with us. The Sacrament of the Lord's Supper is observed on several occasions during the year and all those who have been baptised and who have madea profession of faith in the Lord Jesus Christ are admitted to the Lord’s Supper. The congregation holds regular bible study and prayer meetings and has a wide range of organisations including:

Child Protection

The Designated Persons for Child protection are Vivien McConnell and Frances Craig. Kirk session appoints the Designated Persons and they are there to provide consultation, advice and support to organisations and to the Kirk Session on matters concerning the welfare of children, young people and vulnerable adults.

Worship and Prayer

The congregation meets for worship each Sunday at 10:30am and alternate Sunday evenings at 6:30pm. Three Home groups meet for Bible Study and Prayer, two meet on Thursday evenings and the other on Wednesday mornings. We celebrated communion around the Lord’s Table on five occasions during the year.

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

Mission and outreach

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.

In Greystone Road we support a number of missions through finance and prayer: Tearfund; Asia Link; Middle East Reformed Fellowship; Child Evangelism Fellowship in Romania and Moldova; the Reid family working with the Maasai people in Kenya; MCCP and Destiny Academy church plant Myanmar; Garden of Hope; Antrim Food Bank; Christians against Poverty and SUNI E3 schools’ project.

We have been blessed as a congregation to see many of our young folk actively involved in summer outreach work as well as more long term missionary work at home and overseas.

Volunteers

The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees, helping run our organisations, those involved with the live streaming of services together with our music teams who lead our praise and those who look after our church premises internally and externally.

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 as set out in the Bible and in the Church’s subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In 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 (including the sick, disabled and bereaved).

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

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 notice boards, 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 members of the public.

The charitable purpose of the advancement of religion 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 families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public.

The Kirk Session has had regard to the Charity Commission's Public benefit requirement statutory guidance.

Presbytery

The congregation is represented at Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church. The representative Elder appointed this year for Greystone Road congregation is Mr. Graeme Lutton.

General Assembly

The minister and one of the elders are nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast. The representative Elder appointed this year for Greystone Road congregation is Mr. James Warwick.

Property

Our Church buildings and internal furnishings are kept in good condition. This is overseen by our property convener Mr. lan Higgins and his team on the property subcommittee.

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

Data Protection

To comply with Data Protection policy the Trustees adopted our own Data protection policy which is reviewed each year this ensures that we comply with data protection law and follow good practice. It protects the rights of members and adherents, staff, volunteers and other people we havea relationship with or may need to contact. Mr. Richard Cairns is our Data Protection Officer for Greystone Road Presbyterian Church.

FINANCIAL REVIEW

The congregation’s main source of income is members’ contributions through the Weekly Freewill Offering. There were 169 contributors during the year (180 in previous year, 2024) donating a total of £162,592 (£169,985 in previous year, 2024).

The total income of the congregation decreased from £241,257 in 2024 to £228,398 in 2025. As well as the reduction in income from donations and legacies, income from charitable activities also decreased during the year.

Total expenditure decreased from £250,124 to £191,898, mainly due to reduced expenditure from the property fund. The deficit in the property fund has been reduced from £16,820 at the end of 2024 to £1,991 at the end of 2025. It is anticipated that this deficit will be cleared during 2026 provided that no further essential work is required. The Elders meeting wish to have in hand an amount equal to six months regular expenditure as free reserves to meet future shortfalls in income and unexpected expenses. This has been achieved as the balance of free reserves as at 31 December 2025 was £176,140 (£134,295 in previous year 2024) and some of these reserves continue to be used to temporarily offset the deficit in the property fund.

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

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 congregations total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 2008 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 21 April 2026 and signed on its behalf by:-

Rev. Chris Wilson

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A - James Warwick
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF GREYSTONE ROAD PRESBYTERIAN CHURCH

| report on the accounts of Greystone Road Presbyterian Church for the year ended 315* December 2025. | have examined the financial statements of the charity for the year ended 31 December 2025, which comprise the Statement of Financial Activities, the Statement of Assets & Liabilities, the Accounting Policies and the related notes. These financial statements have been prepared under the accounting policies set out therein.

This report is made solely to the charity trustees as a body, in accordance with the Charities Act (Northern Ireland) 2008. My work has been undertaken so that | might compile the financial statements that | have been engaged to compile, report to the charity’s Board of Trustees that | have done so, and state those matters that | have agreed to state to them in this report and for no other purpose, To the fullest extent permitted by law | do not accept or assume responsibility to anyone other than the charity and the charity's Board of Trustees, as a body, for my work, or for this report.

Respective responsibilities of charity trustees and examiner

As the charity’s trustees you are responsible for the preparation of the Trustee’s report and the financial statements in accordance with the applicable law and Accounting Standards (UK and ireland). The charity trustees consider that an independent examination rather than an audit is required this year under the Charities Act (Northern Ireland) 2008.

It is my responsibility to:

Basis of independent examiner’s report

| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

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

  1. That accounting records were not kept in accordance with section 63 of the Charities Act, 2. That the accounts do not accord with those accounting records,

  2. That the accounts do not comply with the accounting requirements of the Charities Act,

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF GREYSTONE ROAD PRESBYTERIAN CHURCH

pin

  1. That there is further information needed for a proper understanding of the accounts to be reached.

The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the financial statements.

Independent Examiner's Statement

| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters which:

Aidan Corrigan, ACA >

Independent Examiner

Corrigan CA Limited 24 Greystone Road Antrim BT41 2QN

21 April 2026

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ending 31 December 2025

Note Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Receipts
Donations and legacies 2 121,193 87,664 208,857 216,852
Charitable activities 3 284 17,466 17,750 23,556
Investment income 4 1,385 406 1,791 849
Total Receipts 122,862 105,536 228,398 241,257
Payments
Raisingfunds
Charitable activities		 5
6		 617
94,900		 425
95,956		 1,042
190,856		 1,091
249,033
Total Payments 95,517 96,381 191,898 250,124
Net receipts/(payments) 27,345 9,155 36,500 -8,867
Transfersbetween funds 8 14,500 -14,500 0 0
Netmovement infunds 41,845 -5,345 36,500 -8,867
Funds broughtforward 134,295 63,663 197,958 206,825
Fundscarriedforward 8 176,140
—___		 58,318
———————		 234,458
—————_		 197,958
————eeeE

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025

Note Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Funds Reconciliation
Bankand Cash atstartofyear 134,295 63,663 197,958 206,825
Netmovement infunds 41,845 -5,345 36,500 -8,867
Bankand Cash atend ofyear 176,140 58,318 234,458 197,958
Bank and Cash Balances
Bank DepositAccounts 146,164 27,558 173,722 127,965
BankCurrentAccounts 29,061 29,112 58,173 66,253
Cash inHand 915 1,648 2,563 3,740
176,140 58,318 234,458 197,958
Other Assets
GiftAid receivable on donations 6,060 4,860 10,920 7,934
6,060 4,860 10,920 7,934
182,200 63,178 245,378 205,892

Approved by the Kirk Session at a meeting on 21 April 2026 and signed on its behalf by

Rev Chris Wilson

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or Warwick
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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

1. ACCOUNTING POLICIES

BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS

As the total income of the congregation is less than £250,000, the congregation elected in accordance with the provisions in The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.

ACCOUNTING CONVENTION

The accounts comply with the Charities Act (Northern Ireland 2008) and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and the Charities Act 2008 (Substitution of Sums) Order (Northern freland) 2015.

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

The accounts have been prepared under the historical cost convention, modified where applicable to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.

The principal accounting policies are set out below:

Going Concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

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 (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a 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.

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

Donations & Legacies

These are recorded as received as entitlement arises at that stage and are classified as restricted or unrestricted according to any conditions stipulated/intended by the donor. Recorded income represents weekly freewill offerings as collected each week. Gift Aid represents the income tax refunds received on the gift aid donations.

Charitable Activities

Income from charitable activities includes income earned both from the supply of goods and services and from appeals - recognised when received and classified according to restrictions on use. Receipts from church activities are recognised once received. Receipts from fund raising and generating funds are recognised when received. Membership fees are recognised on receipt. Grants are recognised on receipt unless performance conditions require deferral of the amount. Appeals are recognised when the funds have been received,

Other Voluntary Receipts

Income from voluntary receipts includes income from mission boxes, weekly contributions, classes income and is recorded as received.

Investment Income

Investment income represents bank interest received from banks, building societies or other financial institutions and is recognised on receipt.

Resources Expended

Expenditure is accounted for on a cash basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributable to particular headings they have been allocated to activities on a basis consistent with the use of resources.

  1. DONATIONS AND LEGACIES
Unrestricted Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Recorded giving 100,085 62,507 162,592 169,985
Loose collections 2,405 5,467 7,872 7,605
Donationsand gifts ) 6,036 6,036 5,876
GiftAid 18,703 13,654 32,357 33,386
Legacies and bequest 0 0 0 0
121,193 87,664 208,857 216,852

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

3. CHARITABLE ACTIVITIES

Unrestricted Unrestricted Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
incomefrom charitable activities 284 §,119 5,403 6,318
Fees from weddingsand funerals 0 0 0 0
Fundraisingevents (8) 3,599 3,599 6,747
Membership fees 0 4,648 4,648 4,625
Grants 0 4,100 4,100 5,866
—— 284 17,466
——_——		 17,750
23,556
ed
4.
INVESTMENTINCOME
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Deposit interest 1,385 406 1,791 849
earn Sa 1,385
ema ea		 406
——————————_—__t		 1,791
849
—IIII————————
5.
RAISING FUNDS
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
FWO envelopes 617 375 992 993
Fundraising events 0 50 50 98
617 425 1,042 1,091

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

6. CHARITABLE ACTIVITIES

Unrestricted Restricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
GeneralAssemblyAssessments 11,292 0 11,292 12,015
PresbyteryFees
Ministryand supportstaffcosts		 1,299
74,125		 0
0		 1,299
74,125		 409
71,626
Congregational runningexpenses 7,116 52,901 60,017 130,582
Donations toMissionsand charities 0 43,055 43,055 33,378
Governance costs 1,068 0 1,068 1,020
94,900
———————_t		 ——— 95,956 190,856
__——————		 249,030
eee

7. FIXED ASSETS

The congregation owns the Church premises situated at 57 Greystone Road, Antrim, BT41 1JW, the manse situated at 2 Brantwood Gardens, Antrim, BT41 1HP and the associated fixtures, fittings, plant and machinery. These have a combined insurance value of £3,158,765.

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

8. FUND BALANCES

Balanceat
start		 Receipts Payment Surplus/
(Deficit)		 ‘Transfer
In		 Transfer
Out		 Transfer Balanceat
end
£ £ £ £ £ £ £ £
Unrestricted Funds
GeneralFund 134,295 122,862 -95,517 27,345 14,500 0 14,500 176,140
134,295 122,862 ~95,517 27,345 14,500 Q 14,500 176,140
Restricted Funds
GeneralFund(totopuppropertyfunc 18,000 a is) fe) is) -14,500 -14,500 3,500
PropertyFund -16,820 42,896 -28,897 13,999 830 0 830 -1,991
MissionSupportFund
Youth&Children'sWorkerFund		 18,909
13,511		 7,626
188		 8,316
[6]		 -690
188		 0
is)		 ~1,090
0		 -1,090
0		 17,129
13,699
BoysBrigade
GirlsBrigade		 4,664
3,868		 7,289
11,014		 -7,144
-7,003		 145
4,011		 0
100		 -300
-280		 -300
~180		 4,509
7,699
BenevolentFund
Bowling Club
Cafe
ThursdayClub		 1,801
2,657
981
971		 24
1,129
2,029
2,980		 -393
-1,706
-2,095
~2,895		 -369
-577
-66
8S		 i?)
0
fe)
0		 Q
-100
-100
fe)		 0.
-100
-100
ie)		 1,432
1,980
815
1,056
Fusion 178 537 -533 4 (e) fe) 0 182
Men OutTogether 0 124 -40 84 0 0 0 84
GeneralMissionsFund
Musical InstrumentFund		 1,859
700		 15,377
16		 4,798
0		 10,579
16		 0
0		 -9,684
(¢)		 -9,684
0		 2,784
716
OrganFund 668 9 0 9 is} 0 0 677
Romania/Moldova Fund 908 4,361 -4,030 331 545 Q 545 1,784
BuzzyBees 326 860 -665 195 (¢) -150 -150 371
BurmaFund 9,916 1,326 -11,060 -9,734 545 0 545 727
JuniorChristian Endeavour 444 $50 -56S -15 Q 0 0 429
ChristianAid 5 1,375 -1,380 5 0 0 0 0
Presbyterian Children's Society i¢) 3,536 -3,515 21 0 0 0 21
SundaySchool 100 1,495 -965 530 0 0 0 630
Royal British Legion 0 425 -425 0 0 0 0 0
Church Events ty) 115 0 115 0 0 0 115
PresbyterianWomen
Gideon's International		 0
17		 150
28		 -150
-45		 QO
-17		 i?)
0		 oO
0		 QO
)		 i)
0
Compassion 0 77 -77 0 0 ie) 0 it)
UnitedAppeal 0 0 9,684 -9,684 9,684 0 9,684 [)
63,663 105,536 -96,381 9,155 11,704 26,204 14,500 $8,318
Total 197,958 228,398 -191,898 36,500 26,204 26,204 0 234,458

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

9. PENSION COSTS

The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme (2009). This is a scheme operated by the Presbyterian Chuch in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalant to the employer's pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a seperately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and funding the scheme deficit.

The contributions made by the congregation during the year were £7,488.

10. RELATED PARTY TRANSACTIONS

Rev Christopher Wilson, a trustee, received remuneration of £42,791 and expenses of £8,160 as a minister of the congregation. Pension contributions of £7,488 were paid by the congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme (2009).

Mr David Lyttle, a trustee receives a salary for his work both as.a cleaner and sexton.

None of the other trustees received any remuneration.

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

11. EMPLOYEES

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Wages|and|Salaries|51,763|48,255| |Social Security|Costs|6,714|5,628| |Other|Pension|Costs|7,487|9,923| |65,964|63,806| |The average|monthly number|of employees|during the year was|as follows:| |2025|2024| |Minister|4|lL| |Deaconess|0|0| |Other|Z|2| |3|3| |12.|DONATIONS|-|RESTRICTED|FUNDS| |Recorded|Loose|Donations|Gift| |Giving|Collections|and gifts|Aid| |£|£|£|£| |Bowling|Club|0|738|0|0| |Boys|Brigade|1,364|320|140|712| |Burma|70|0|0|1,206| |Buzzy|Bees|0|860|0|0| |Cafe|0|0|2,029|0| |Christian|Aid|0|0|1,375|0| |Church|Events|0|115|ie)|0| |Compassion|0|62|ie)|45| |Fusion|0|332|205|0| |General|Missions|Fund|12,545|125|0|2,502| |Gideon's|International|20|0|0|8| |Girl's|Brigade|‘|116|493|842|30| |Junior|Christian|Endeavour|24|489|30|7| |Men Out Together|0|124|0|0| |Mission|Support Fund|5,955|68|960|530| |Presbyterian|Children's|Society|2;517|0|430|589| |Presbyterian|Women|150|0|0|(¢)| |Property|Fund|35,946|0|25|6,925| |Romania / Moldova|Fund|3,560|(8)|0|801| |Royal|British|Legion|0|425|0|0| |Sunday School|240|926|0|329| |Thursday|Club|0|390|0|0)| |Cr|re enn62,507|Seen5,467|a|6,036|13,654Se|

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GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

13. OTHER INCOME - RESTRICTED FUNDS

Charitable
Activities		 Charitable
Activities		 Fundraising
Events		 Fundraising
Events		 Membership
Fees		 Membership
Fees		 Grants Deposit
Interest
£ £ 4 £ £
Benevolent Fund 0 0 0 0 24
BowlingClub 0 0 345 0 46
BoysBrigade
Burma
General Missions Fund		 0
0
i¢)		 1,575
50
205		 1,778
0
0		 1,400
0
0		 0
is}
0
GirlsBrigade
Mission SupportFund		 3,314
0		 1,494
0		 2,525
0		 2,200
0		 i¢}
113
Musical InstrumentFund 0 0 0 0 16
Organ 0 0 0 0 9
ThursdayClub 1,805 275 0 500 10
Youth & FamilyWorker 0 0 0 0 188
5,119 3,599 4648 (+4100 ~~406
14. PAYMENTS -RESTRICTED FUNDS
Fundraising FWO Ministry Congregational Donationsto
Events Envelopes andSupport Running Missionsand
Staff Expenses Charities
£ £ £ £ £
Benevolent Fund 0 0 0 393 0
BowlingClub 0 0 0 1,706 0
Boys Brigade 0 0 0 6,137 1,007
Burma 0 0 0 0 11,060
Buzzy Bees 0 0 0 665 0
Cafe 0 i!) 0 2,095 0
Christian Aid 0 0 0 0 1,380
Compassion 0 0 0 A) 77
Fusion 0 0 0 328 205
General Missions Fund 0 0 0 0 4,798
Gideon's International 0 0 1) 9 45
Girls Brigade 50 0 0 6,225 728
JuniorChristian Endeavour 0 0 0 315 250
Men OutTogether 0 ft) 0 40 0
Mission Support Fund 0 0 0 2,675 5,641
Presbyterian Children'sSociety
PresbyterianWomen		 )
0)		 )
1)		 A)
0		 0
0		 3,515
150
PropertyFund 0 375 0 28,522 0
Romania /Moldova Fund 0 ) 0 0 4,030
Royal BritishLegion
SundaySchool
ThursdayClub		 )
i)
ft)		 i)
0
4)		 0
0
Q		 0
965
2,835		 425
0
60
United Appeal ) ) 0 0 9,684
Cee 50 ———— 375 ba tte 0 §2,901
ae		 43,055
—————

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