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

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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

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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

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CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL Acnvrry (Receipts and Payments Account)
for the year ended 31 De￿rnber 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

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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:

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CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2025
ACCOUNTING POUCIE5
BASIS OF FINANCIAL STATEME1￿5
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
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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

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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