Newmi]Ls Pr£sbyteriaD (Iveagh)
Tn￿tee$, rep)rt and finaniial slwternents
ror the year ￿ded 31 Decemb￿ 2025
Charlty rlumber NIC104921

Newndlls Presbyterfall {Iveagh)
Contents
IndependeDI Examiners Rq)ort
Ststem¢nt of Financia] Activities
Balanc¢ sbcel
Notes to the fu￿¢181 ML*menls

Independent examh)er's rew)rt ¢0 the members or
NewmllLs Presbyterian aveAgh)
I report on the acccmuits of th¢ for the for the year end￿ 31 Decemb¢T 2025, whi¢h ar¢ s¢1 out on the pages
followi￿g this r¢port.
Respectiie responslbllltles of and examlner
A.% the th￿Ity'S trnsteG5 you ore responsible for the prep8rntion of the accounts irt accordance with the
requirements of the Charities Act INI) 2CK18. It is my resrrfmsibi]ity to..
examine the accounts under section 65 of the C]wrties Act (Nortbern Ireland) 2008.
follow the procedures laid down in the genernl DirectiOJJs givcn by thc Ch￿lty Commission for Northern
Ireland under section 65(9)(b) of the ChaTAties Act. and
state whether pknicular nlltters have come to tny attention.
B￿lS of Independent examiner's report
I have examined Jour cknity accounts as requiml under sectith) 65 of the Charities Act And my examitttttion
was cani¢d oui in accordance with th¢ g¢u¢ral Dirwtions gii'en by the Chan'ty Cotnmission for Northern
eland UDd¢r scctiOD 65{9)(b} of the Charitie8 Acl. The exaEninauon included a reiTiew of the &counling
records kept by the chariry and a comparison of the acC￿ntS presented Mryth those records. It also includes
con8id¢rntion of anv unu5uo] iteTDS or di5¢1osures in the a(tounts, ond seeking explamations from you as
charity trnstees concerning any such matte
My rolc is to si*e whether any material matters havc ¢orne to my attcntson giving me cause to beLieve'.
l. That accounting records wete kepi in &cordance with section 63 of the Charities Act
2. That the accounts do not with th0￿ accouniitig recoids
3. That the accounts do noi cojnply with the accoun(ing requirements of the Charities Act
4. That there is further xnformatim needed for a pmptt understanding of the accounts to be reathal.
Independent examiner's statenRnt
I have compleied ]ny exaniination and have llo concerns in resFct of the matters (11 to (4) listed above and, in
connwtion with following the DirectioDS of the c￿￿11Y co￿￿15510￿ for Ireland, I have foLmd no
matters that require drawing to your attention.
Richard MeC]ay FCA
F&r and on behalf of MTS Clwtered AC￿￿nt8nts
I IAnyon Quay
Belfast
BTI 3LG
9 March 2026
Page I

Newmi]Ls Pr￿byterxan {Iveagh)
Statement of Financial Adivitie5 (Including Summgry Income gnd Expenditure Account)
for the year ended 31 December 2025
Unr£stricted Restrict￿1 Endoivment Ye4r
Funds
Funds
Totgl
Year
Totsl
2025
2025
2025
2024
Income from:
Donations and legaci¢s
Chariiable Elctivities
Investn]ent income
Other income
Notss
236,033
231.393
21293
467.426
22293
13.236
198.333
353.679
34,193
855
701
12.878
354
193.334
Total income
253.910
447.024
354 701288
389,428
Ly*endfiture on:
Charitabl¢ activitics
Casts of governance
(156,943)
(E ?08)
(186.409)
{208)
(183) (343.535)
11,4761
1306,585)
(726)
Total expenditure
(158,151)
(186,677)
(183) (345,011)
1307.311)
Net b)come before trajkrfers
95.759
260J47
171 356,277
82,117
Transfer between funds
(311,833)
312281
(448)
Net Incomiwd Tesonrces
before galns on property T￿Vat￿
(216.074)
571628
(277) 356.277
82.117
Fund balallces brought fonvard
320.393
132.478
9,477 462.348
380,231
Fund b￿anCeS carrfed forward
104.319
705,106
9,2(K> 818,625
462.348
All of the above results are derived from continuing activities.ALL gains aDd losses recognised in
the year are included above.
The notes on pws 4 to S form an integrnl part of these fillane1￿ ststemen
P4ge 2

Newmllls Presbyterian (Iveaghl
Balance sheet
as at 31 De¢eniber 2025
2025
2024
Notes
Current a55ets
Cash ai bank and in hand
818,625
462,348
818.625
462,348
Net current assets
818.625
Net assets
818,625
462,348
Capital 2nd reserves
Total lui)d%
818.625
462,348
Total funds
818,625
462,348
The financial %taiement% were approved by ihe Trnstees on 9 March 2026 and signed and approved for issuc
on its behalf by
Trnstee
The notes on pageii 4 to 5 form an integral par¢ of ¢hese financial statements.
Page 3

Newjnilts Presbyterlgll (Ivwhl
Notes to the noandal st*tements
for the year ￿ded 31 December 2025
Aceoullting policies
11. Bads of preparation
The charity constirnt¢s a public I￿errt entity &8 defined by FRS 102.
The financial statements haye been prepared under die his¢￿Ical cost convention with lten￿ recognised
at cogt or ttansaction value unless Ixherwise statrd An the relevant ll￿eS co these lccollnts. Th¢ financial
slatemellts have been prepared ID ￿¢Q[danc¢ with thc Statement of Reix)truneDded Practice:
Accounting and re￿In.
by Charitie5 preparillg their accounts in accordance with the Financial
reportiug Standard applicable in the UK and Repubts"c of Ire]alld (FRS102) ISSU￿ on 16 Jul>, 2014 and
Fmallcial reporting Stand￿d applicable ill the Lnited Kingdom and Republic of Jreland (FRS 102) and
Charities Aci ( Northern Ireland) 2008.
Th¢ financial 5talements aTr PTepared on a going ¢on¢ern basis under the historica] cost convention,
modified (o include certain items at fair value. The financial siatements are prep￿ed in sterling whicb
is the functional currency of the char￿.
The significant accwDting policies applied in the preparation of these financial statemeThts are set out
below. These w>licies have been consistently applied to all veaTs presented unless otherwise 5tsted.
12. Fund AccounttDg
Uurestricted funds available for use * the disctctioD of the ttustres ill furtbcraDc¢ of
th¢ generaj objcctives of the clwity.
Restrirt¢d funds arc subjected to restriction3 on their cxpeudits￿¢ imposed by th¢ donor or
throu￿ Ihe tern)s of an appeaj
IJ. R￿DuTce5
tno>ming resources
Ail incoming resrjjrces aTe included in the SOFA when the ch￿lty is legally entided to the
income and the amount call be quaniifLed with reasonable accuraey.
Donations are included as income wtrLen they are received. No amounts are included
in thc financial stat¢m¢nts for S¢EYÈce5 do￿ted by voluntew5.
Re5DUTCTS expellded
All expenditure is accouttted foron aD accn￿lS basi5 and has kn classified under headin&¥
that aggTegate all costs relating to thE caleg(Ky. WheFe cosf5 cauno¢ be diteclly attributcd to
particular hcadJ'ngs thcy hay¢ bccll all{￿ed to ￿1VitieS on a basis con5A5tenl with use of the
resources.
P8ge 4

NewmiiLs PresbyteriaD (Iveagh)
Notes to the rtnaDeial statanents
for the year emded 31 December 2025
. continued
2. Income from clwitable activitie%
Total
2025
Totsl
2024
Donations at)d tLgacies
Gift Aid
398,250
69,176
290,727
62,952
467.426
353,679
Totsl
2025
Total
2024
Tolal r£sources expended
Costs directly alloc8ted to
Charitable acdvities
COn￿gatiOnal Running Expenses
Donariong to Missions and Cbari(ies
Genero1 Assembly Ass&wnents
MinisTry & Support Staff Costs
186,418
50,308
20.119
86,690
146,511
24,814
27,803
107,457
343.535
306,585
Church property
The church C￿￿entlY owijs buildings valued f[￿ insurAnee pU￿ose5 it £5.663,471