Greenisland Congregation of the Presbyterian Church in Ireland
Statement of Flnancial Activities
For the year ending 31 December 2025
Note
Unrestrictèd
Funds
Restricted
Funds
Totsl
2025
Total
2024
Income from
Donations & Legacies
Charitable Activitie5
Other Trading Activities
Investment Income
249,224
6,296
2.415
2,584
53.230
302.454
6,296
2,415
5.543
19.486
34
227,572
3.725
1.240
4,276
12,729
34
2.959
19,486
Organisations
Other Income
34
Total Income
260,553
75,674
336.228
249,576
enditure on
Raising Funds
Charitable Activities
Investment costs
OrÈanisations
Other Expenditu
Depreciation
1.730
157.996
1,730
202,826
1,664
194,246
44.830
18,834
1.039
15.149
18,834
1,039
15.149
13,970
886
15
Total Expenditure
159.726
79.852
239,578
210,767
Net Income
IIX).828
4,178
96,650
38,809
Transfers between funds
1,200
1.2C
Net movement Sn funds
99.628
2.978
96,650
38.809
Re¢onciliation Of Funds
Total Funds brou@ht forward
18
171.947
725,758
897,704
858.896
Total Funds tarrlèd fonvard
18
271,574
722,780
994.354
897,705

Greenisland Congregation of the Presbyterian thurch in Ireland
Balance Sheet
As at 31 December 2025
Notè
2025
2024
Flxed Assets
TanÉible assets
15
453,099
468,248
Total Flxed Assets
453.099
468.248
Current A55ets
Debtors
Cash at Bank
16
17
35,386
505,869
30,232
399.225
Total current a$5ets
541.255
429.457
LiabilFtie5
Creditors.. amounts falling due
within one year
Net current assets
541,255
429,457
Totsl Net Assets
994,354
897,705
Thè Funds ofthe Charity:
Unrestricted income funds
Restricted income funds
Restricted land & building5 fund
ia
271,574
269,681
453.099
171,947
257.510
468.248
18
Total CharSty Funds
994.354
897.705
The Trustees have prepared the financial statements in accordance with The Charities (Accounts and Report5lRegulations
INorthern Irelandl2015 lor circulation to the members
The noies I to 18 form part of these financial statements
Approvèd by thè trustees on 24 March 2026.
David Cromie
Si8ned.' Rev David Cromie
Name.. Rev David Cromie, Chair of trustees on behalf of the trustees.

Greenisland Congregation of the Presbyterian Church in Ireland
Notes to the Accounts
31 December 2025
l Accountin
Pollcies
The principal accounting policies that have been adopted consistently throughout the year and the prior year are
summarised below.
1.1 Basls of Preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- ICharitie5 SORP IFRS 10211,
and The Charitie5 IAccounts and ReportslRegulations INorthern Ireland) 2015.
The financial statements include all transactions, assets and Ilabilities for which the congregation is responsible
in law.
Greenisland congregation meets the definition of a public benefit entity under FRS 102
1.2 Fund Accountlng
UrTrrestricted income fund5 comprise those funds which the trustees are free to use for any purpose in
furtherance of the charitable objective5. Unrestricted funds are primèrity from the receipt of Freè Will Offerings
and loose collections from the congregation.
Restricted funds comprise lal restricted income funds and Ibl restricted land and building fund as detailed below.
Restricted income funds are funds which are to be used in accordance with specific restrictions imposed by the
donor. Restricted income funds are from the collection of congregational offerings to the Church's Development
Fund, Maintenance & Repair Account, United Appeal for Missions Fund, Harvest Thanksgiving Appeal,
P￿$bYterian Children's Society and the Presbyterian Church in Ireland'5 World Development Appeal.
The income received by the various church organisations is also restricted for Ltse in the respective organisations.
Restricted land and building fund is the fund created on the initial recognition of the land and buildings owned
by the church which have not previously been recordetl. The only movement on this fund each year is the
expensing of the depreciation on land and buildings. Further details can be found at note 15.
1.3 Income Recognltlon
All income Is recognised once the charity has entitlement to the income. St Is virtually certain that the income will
be rèceived and the amount of income receivable can be measured reliably.
Donations and gifts relate to the offerings received from the con8re8ation and are re¢ogni5ed on receipt when
the church has uncondwtional entitlement to the income.
Legacles and Bequests
Legacies are recognised ott receipt.
Tax reclalms on donatlons and glfts
Income from gift aid is included in the Statement of Financial Artivrties at the same time a5 the donation or gift
to which it relates.
Investments
Interest on funds held on depostt is included in the Statement of Financial Activities when receivable.
Volunteer Help
The value of any volunteer help recerved is not included in the financial ststements but is described in the
Trustees, Annual Report

Greenisland Congregation of the Presbyterian Church in Ireland
Notes to the Accounts cont'd
31 December 2025
1.4 Expenditure and Uabllftles recogn1￿On
Liabilities are recognised as expenditure as soon as there is a le8al or constructive obligation committing the
charity to that expendwture, it Is probable that settlement will be required and the amount of the obligation
can be measured reliably.
1.5 Irrecoverable VAT
Irrecoverab￿ VAT is charged against the expenditure heading for which it was incurred
1.6 Tan8lble Flxed Assets
Tangible Fixed A55ets are stated at cost. nei of depreciation.
A$5et5 for use by the church are capitalised if they can be used for more than one year and cost at least £2,500.
Depreciation is provided on all tangible fixed 355et5 Other than land at rates calculated to write off the cost of
each a55et on a straight line basis over ￿ experted useful lrfe, as follows-
Buildings
50 years
Fixtures and fittings: 10 years
Unrestrirted
Funds
Restricted
Funds
Total
2025
Totsl
2024
2 Donations & Le
Loose Collections
Donations: General Fund
Development Fund
Maintenance & Repair
United Appeal
Benevolent
World Development
Children's Societv
Harvest Thanksgiving Appeal
Sundries
Organisations
Gfft Ald on unrestrlcted (lonations
Gift Aril on ￿StrICted donattons
Legacies
cies
5,285
125.913
5,285
125,913
7.072
9,025
13,551
1,018
2,916
4,195
8,410
640
2,253
28,864
6,523
89,162
304,826
6,890
106,051
5,410
3,598
7,720
627
7,072
9,025
13,551
1,018
2,916
4,195
8,410
640
2,253
3,088
3,361
8,540
1,085
2,645
26,224
4.979
50.000
230,217
28,864
6,523
89,162
249,224
55,602
3 Charltsble Artlvltles
Income from charitable a¢tivities
Fees from weddings and funerals
Organisations- Membershrp fees
Organisations - Grants
6.296
6,296
3,837
250
4,375
2,879
11,341
3,480
2.200
5,680
3,480
2,200
11,976
6,296
4 OtherTradin
Letting of halls
Activities
2,415
2,415
2,415
2,415
1,240
1,240

Greenisland Congregation of the Presbyterian Church in Ireland
Notes to the Accounts cont'd
31 December 2025
Unrestricted
Funds
Restrlrted
Funds
Total
2025
Total
2024
5 Investment Income
Bank interest- unrestricted funds
Bank interest- restricted funds
2,584
2.584
2,959
5,543
1,620
2,655
4,276
2,959
2,959
2,584
6 Other Income
Other Income
Organisation5 - Other Income
Organisations - Insurance Claim
34
34
2,934
8,500
11,468
34
2,469
2,934
8.500
11.434
34
2,503
7 Ralsln
Funds
FWO envelopes
Fundraising events
1,730
1,730
1,664
1,730
1,730
1,664
8 Charitsble Activities
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running Costs..
from unrestricted funds
from restricteil funds
Donations to ￿15510￿5 and charities:
from unrestricted funds
from restricted funds
from Organisation5
20.513
795
20,513
795
85,288
23,819
821
85.288
80.986
47.799
47,799
14,869
48.070
7.186
14,869
29,961
1,3110
46.130
29,961
1,300
204,126
29.364
1.400
195,646
157,996
9 Other£
endlture
Other Expenditure
Organisations Other Expenditure
1,039
17,534
18,573
1,039
17.534
18.573
886
12,570
13,457
io Staff costs and Em
ee benefits
2025
2024
Gross salaries and allowances
Minister pension costs
Staff pension costs
Ministerial allowances
76,219
7.030
1,000
8,070
71,229
9,315
I,oii
8.746
92.318
90.301
No employee ￿ceiVed employee benefrts in excess of £60,000 In the year

Greenisland Congregation of the Presbyterian Church in Ireland
Notes to the Accounts cont'd
31 December 2025
11 Staff numbers
Minister
Other staff
2025
2024
12 Penslon Costs
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension scheme(2￿91.
This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congre8atio
pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's pension contribution for
the Scheme and based on the stipend paiil to the mini5teT. The Presbyterian Church in Ireland Pension
Scheme120091 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 separately administered fund managed by a board of
trustees. The Presbyterian Church and the Scheme Trustee5 have a8reed 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 servlce, expenses, the c05t of insuTin8 death in
Service benefrts and funding the scheme deficit.
The contributions made by the congregation during the year are detailed in Note 10
The congregation operates a defined pension contrlbution policy for its employees. The scheme and its assets
are held by an independent Scheme manager. The pension charge represents the contributions due by the
church during the year.
The toniributions made by the congregation during the year are detailed in Note 10
13 Trustees, ex
enses and remuneratlon
There were no trustees who received expenses during the year.
The minister. a trustee, received stipend and expenses amounting to £48,239.18
The￿ was one trustee who received remuneration during the year-
Eric Chalmers received gross remuneration amounting to £18.266.60 for his caretakinglcleaning role in the church
which is separate from his duties a$ 3 trustee. This remuneration is in accordance with his contract of employment
as determined and permitted by Kirk Session.
There were five trustees who received reimbursement for expenditure they incurred on behalf of the church.
14 Related
transarti¢ns
During the year the congregation contributed the following amounts to the General A55embly of the Presbyterian
Church in I￿13ftd, a separate charity:
£13,483 for congregational assessments
£14,350 toward5 United Appeal for Missions
£2,650 towards the Village Project
£3,596 towards the World Development Appeal
£4,927 towards the Presbyterian Children's Society
During the year the con8regation contributed £795 towards Presbytery assessments.

Greenisland Congregation of the Presbyterian Church in Ireland
Notes to the Accounts cont'd
31 December 2025
15 Flxed Assets
Bulldlngs
Cost
At l January 2025
757,457
At 31 December 2025
757.457
Depreclation
At l January 2025
Charge for the year
289,209
15,149
At 31 December 2025
304,358
Net Book Value
At I january 2025
468.248
At 31 December 2025
453.099
Buildings have been recognised at the date of transttion to FRS 102 and the Charities SORP IFRS 1021.
The buildings comprise the Church and Halls and the manse. The buildings which were built
within the past 50 years have been recorded on a historical cost basi5 Wlth a55Otiated accumulated depreciation
based on an economic lrfe of 50 years. Buildings that are oliler than 50 years are considered to be fully
depreciated.
16 Debtors
2025
2024
Gfft aid to be claimed
on unrestricted funds
on restricted fijnds
28,864
6.522
26,224
4,(KJ8
35,386
30,232
17 Cash at Bank
2025
2024
General Account
Business ReseNe
Development Fund
Maintenance & Repair Account
United Appeal for Missions Account
Benevolent Fund
Sundries Account
Investment Account
20,446
222.265
8.361
13,081
1,005
1.858
6,976
222.881
8,996
15,078
130,644
10,569
7,563
70
857
7,376
219,922
7,145
Organisations Accounts
505,869
399,225

Greenisland Congregation of the Presbyterian Church in Ireland
Notes to the Accounts cont'd
31 December 2025
18 Ana
is of Movement in Funds
Fund
Balance
at 01.01.2025
Income
Empendlture
Surplusl
(Defidtl
Trander
Balance
at 31.12.2025
Unrestrlrted Funds
General Account
Business Reserve
41,303
130,644
168,933
91,621
159.726
9.207
91,621
1.2(K)
49,310
222,265
171,947
260,553
159.726
100,828
1,2
271,574
Restrlcted Funds
Investment Account
Development
Maint'ance & Repair
United Appeal
Benevolent
Sundries
Presbyterian Women
Boys Brigade
Land & Buildings Fund
219,922
11,873
8,341
1.876
857
7,376
858
6.407
468.248
725,758
2,959
8,628
ii,oii
16,532
1,018
16,161
3,039
16.328
2,959
1,957
6,726
2,110
I,ooi
400
222,881
9,916
15,067
3,986
1,858
6.976
154
10,585
4,285
14,422
17
16,561
3,742
15,092
15,149
79,852
703
1,236
15,149
4,178
1,200
8,842
453,099
722,780
75,674
1,200
Total
897,705
336,228
239.578
96,650
994,354