an CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ehded 31 December 2025 Registered Charity in Northern Ireland (NIC104888)
an CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements forthe year ended 31 December 2025 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS Caledon congregation of the Presbyterian Church in Ireland 20 Castle Lane, Caledon, BT68 4UD Registered Charity in Northern Ireland (NIC104888) CHARITY TRUSTEES The Charlty Trustees who served duringthe year or who were trustees at the date of this report were: Leslie Hadden Stanley Farley Willene Hadden Gillian Sloane David Kirkland Joy Hadden Selina Allen PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasuref Joanne Smith .Joy Hadden Joan Hadden INDEPENDENT EXAMINER GDP Accountants Ltd 122A Moore Street Aughnacloy Co Tyrone BT69 6AA BANKERS Danske Bank 74-76 Scotch Street Armagh Co Armagh BT617DJ
an CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) GOVERNANCE AND MANAGEMENT The Church is governed by elected elders, from the congregation to manage its mission, programmes and finances. Within this structure there are various committees and subcommittees to carry out the carious programmes and endeavours. OBJEcfivES Caledon Presbyterian Church is a congregation of the Presbyterian Church in Ireland whose purpose is to advance the gospel message of Christ through the advancement of religion. The direct benefits from the Church's activities are". Enhancement and wellbeing from appreciation of the word of God. Encouragement and nurturing of younger members to maturity in Christ. Enjoyment of community togetherness. Support for those in need of spiritual guidance and comfort. Support for those in our communty who desire pastoral vtrsvts. The Church'5 beneficiaries are the members of the congregation and their extended familie5 and the wider Caledon communvty. The Church's purpose does not lead to harm. The only private benefrt flowing from our purpose is related to Ministers, Missionaries, Mission workers and Lay Agents who receive benefits as a result of their office or employment. Any private benefit is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The trustees have had regard to the Charity Commission's Public Benefit requirement statutory guidance. The committee wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helpinB With our variou5 organisations and other church activities. AcfiviTIES The congregation meets for worship every Sunday and visitors are welcome to joln. Regular bible study meetings are held with various organisations within the church including". Mothers and Toddlers Sunday School Holiday Bible Club Mid Week Ladies Group
an CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REpoirf (conyd) SIGNIFICANT AcnvrriES The average weekly attendance at morning worship was 54. The Church made various donations during the yearto: United Appeal Presbyterian Orphans and Children's Society Southern Hospice Christian Aid FINANCIAL REVIEW Financial performance for the year ended 31 December 2025 was consistent with expertations with a surplus of £191 recorded. The year end bank balances totalled £60,16212024: £59,971). STATEMENT OF TRUSTEE RESPONSIBILMES 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 prattice. As the congregations total income does not exceed £250,000. the Trustees have elected under Settion 6413) of the Charities Art (Northern Ireland} 2008 to prepare a receipts and payment account and 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 wrth 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 irregularitie5. Approved by the Trustees at a meeting and signed on its behalf by". Name: Name.. Date- Date:
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of the Trust for the year ended 31 December 2025, which are set out on pages 5 to 11. Respertive responsibilities of tharlty trustees and examiner As the charivs trustees you are responsible forthe preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: examine the accounts under sertion 65 of the Charities Act follow the procedures13id down in the general Directions given by the Commission under section 6519)Ibl of the Charities Art state whether particular matters have come to our attention. Basls of independent examinerfs report We have examined your charity accounts as required under section 65 of the Charities Art and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519)Ibl of the Charities Act. Our examination included a review of the accounting records kept bythe chartty and a comparison of the account5 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. Our role is to state whether any material matters have come to our attention giving us cause to believe: l. 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 3. That the accounts do not complywith the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters {11 to (4} listed above and, in connection with followingthe Direttions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to yourattention. Signed.. Name- Graeme Parr for GDP Accountants Ltd Address.. 122A Moore Street. Aughnadoy, Co Tyrone, BT69 6AA Date: io li I
an CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL Acnvrry (Receipts and Payments Account) for the year ended 31 Dernber 2025 Note Unrestricted Funds Restricted Fund5 Endowment Funds Total 2025 Total 2024 Receipts Donations ar)d legaties Charitable activities Other trading activities Investment Income Other 29.927 1.551 3,676 1,845 5.520 86 33,603 3,396 5,520 37,823 1.789 5,870 148 569 82 448 Total Receipts 32,Crf)8 11.127 43.135 46,199 Payments Raising funds Charitable activities 130,572) (12.372) 142,944) {40,4051 Total Payments 130,5721 112.3721 142,9441 140,4051 Net receipts / Ipaymentsl Transfers between funds 1,436 1,692 11,2451 11,692) 191 5,794 Net movement in funds Funds brought forward Deduct non cash/bank related endowment fund5 3,128 28.871 {2,9371 31.IlX) 191 59,971 5,794 54,177 io Funds carried forward li 31.999 28,163 60,162 59,971
an G4LEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND UABILMES As at 31 December 2025 Unrestricted Funds Restrfrted Funds Endowment Funds Total Funds 2025 Total Funds 2024 Funds Reconcillatlon Bank and Cash at start of year Dedutt non cash/bank related endowmentfunds Net movement in funds 28.871 31.ItXI 59,971 54,177 3,128 12.9371 191 Bank and Cash at end of year 5,791 31.999 28,163 60,162 Bank & Cash Balances Bank Deposlt Account5 8ank Current Accounts Cash in Hand 59,971 31,999 28.163 31,100 28,871 60.162 Other Assets Fixed Assets- Note 9 Church Premises. Church Hall. Toilet Block and Graveyard Manse and Outbuildings Land14 acresl at Castle Lane 59,971 798,197 798.197 547.289 50,OtK) 547,289 50,OCM) 1,395,486 Liabilltles {memorandum note onty) Accountanry 1,395,486 (4Crf)} Approved by the Trustees at a meetin8 and signed on its behalf by". Name.. Name". Date". Date:
an CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POUCIE5 BASIS OF FINANCIAL STATEME15 As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charrties (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND AccouMfiNG 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 dependin8 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 fund5 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 fvnds set aside by the congregation for use in the future. DONATIONS AND LEGAaES Unrestrirted Restrfrted Funds Funds Endowment Funds Total 2025 Total 2024 Recorded giving-. Loose collettions Donations and gifts Gift Aid Legacie5 and bequests 273 23.3E 6.294 273 27.036 6,294 369 33,259 4,195 3.676 29,927 3.676 33,603 37,823
Presbyter an CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2025 CHARITABLE AcnvrriES Unrestricted Funds Re5trirted Funds Endowment Funds Total 2025 Total 2024 Income from charitable actrvities Fundraising events Membership fees Grants 1,551 1.845 3,396 1.789 1.551 1.845 3,396 1,789 4. OTHER TRADING AcrivmES Unrestrirted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Letting of premises 5.520 5.520 5,870 5,520 5.520 5,870 INVESTMENT INCOME Unrestrirted Funds Restricted Funds Endowment Ful$ Total 2025 Total 2024 Deposit interest 82 86 148 82 86 168 148
Presbyter an CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAND NOTES TO THE AccouNfs Iconvd) 31 December 2025 OTHER INCOME Urkrestricted Restrirted nds Funds Endowment Funds Totsl 2025 Total 2024 NIE wayleave Grave fees Sundry income 48 2(KJ 48 2(Kl 20) 47 350 172 569 RAISING FUNDS Unrestricted Fund5 Restrirted Funds Endowrnent Funds Total 2025 Total 2024 Fundraising events CHARITABLE ACTIVITIES Unrestricted Funds Restrlcted Funds Endowment Funds Total 2025 Totsl 2024 General Assembly Assessments Presbytery fees Mlnistry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 3,108 151 17.038 9.867 3,108 151 17,038 18.575 3,664 408 4,141 155 16.164 15.605 3.938 402 8,708 30,572 12.372 42,944 40,405
an CALEDON CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND NOTES TO THE AccouNfs {conVd) 31 December 2025 11. FUND BALANCES Fund Balance at start Recelpts Payment Surplus/ (Deficit) Trdnsfer 8alance at end Unrestricted Funds General Fund 28.871 32.(M)8 (30.5721 1,436 1,692 31,999 28.871 32.1 130,572) 1.436 1,692 31,999 Restrlcted Funds Congregational Missions and Charities Repair Fund Sunday School Ladies Fund Manse Fund Incidental Fund 3.356 (3.6641 {308) 308 4.144 4.279 1.706 19.852 1.119 1.733 494 24 5.520 1957) (766) 776 12721 24 11,435) 130) 4,920 4,007 1,730 16,417 1,089 16,955) (30) 12,0001 31.IlX) 11.127 {12.3721 (1.2451 {1,6921 28.163 Endowment Funds Total 59.971 43.135 142,944) 191 60,162 li