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2025-12-31-accounts

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

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

Registered Charity in Northern Ireland (NIC104940)

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025 including a Balance Sheet as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

Gardenmore congregation of the Presbyterian Church in Ireland Victoria Road, Larne, BT40 1RN

Registered Charity in Northern Ireland (NIC104940)

CHARITY TRUSTEES

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

Harry Allen Eric Cameron Uel Boyle David Clements Dean Chris Farquhar Peter Logan Richard Houston Ivan James McFarlane Stephen Ian McIlwaine Rev Ben Johnston Philip Shepherd Roy Thompson

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. TRUSTEES ANNUAL REPORT (cont’d)

PRINCIPAL OFFICE BEARERS

Minister Rev Ben Johnston Clerk of Session Philip Shepherd Treasurer Alex McMullan

AUDITOR OR INDEPENDENT EXAMINER

MBS Chartered Accountants 3 High Street Larne BT40 1JN

BANKERS

Danske Bank

18 The Square

Ballyclare

BT39 9BB

GARDENMORE 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 Session 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 congregation. 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 nine times each year or as appropriate.

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. Gardenmore Presbyterian Church has been assigned to the Carrickfergus 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, minsters who have retired from active duty and an elder appointed by the Kirk Session of each congregation.

GARDENMORE 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 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 minsters and a representative elder appointed by the Kirk Session of each congregation.

DESCRIPTION AND PURPOSE

Gardenmore 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.

The congregation’s Mission Statement is

to bring people to know Jesus as Saviour, to maintain a worshipping, caring fellowship, to encourage people to mature in Christlikeness,

to equip people for ministry in the church and outreach to others, and to glorify God in all things.

(Strap line Worshipping Jesus – Following Jesus – Sharing Jesus)

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

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. TRUSTEES ANNUAL REPORT

ACTIVITIES AND OBJECTIVES

The congregation meets for worship every Sunday morning and evening and visitors are welcome to join. Tea and coffee is served in church following the services to facilitate fellowship. The Sacrament of the Lord’s Supper is observed on ten occasions during the year, on the first Sunday of each month except for July and August and alternates between the morning service one month and the evening the next. All those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord’s Supper. The congregation holds regular bible study meetings and prayer meetings and has a wide range of organisations including:

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

The congregation meet on Sunday at 11.00 am and 6.30pm. Morning services were live-streamed on You Tube and some church members receive CD recordings of the services. Fortnightly Home Bible Study Groups provide an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer.

As well as our regular services during the year we acknowledged God’s gift of new life at 2 Sacraments of Baptism, we conducted 0 marriage services and sought to comfort those who had been bereaved during the year.

At 31 December 2025 there were 191 communicant members and 287 families connected with the congregation.

The average weekly attendance at morning worship is 122 and evening 34.

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. TRUSTEES ANNUAL REPORT

Pastoral care

Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the Minister, elders or by one of the congregation’s pastoral visitors.

Mission and outreach

At a local level the congregation works in its parish area to spread the good news of the gospel and provide pastoral support where needed. We provided a Christmas dinner for members of local businesses in the town as an expression of our gratitude for their service to the community which featured a Christian businessman sharing his testimony. We also held a Carol service on Sunday evening 14/12/25, where individuals from the local community were involved.

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 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.

Presbytery

The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church.

General Assembly

The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June and also a special GA in December following safeguarding issues within the church.

Property

The Congregational Committee continue to oversee the upkeep of the property.

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. TRUSTEES ANNUAL REPORT

Organisations

Sunday School met during the morning service. Children attend the first part of the service before moving to the halls for age appropriate teaching from the Bible.

Sunday Club offered a Sunday School for children with a learning disability on the first Sunday of the month from 3.00 – 4.00 pm.

Monday night Prayer meeting We now meet for prayer from 7 - 8 pm each Monday apart from the 3rd Monday of the month when there is a CAP prayer time on the Wednesday of the week at 7 - 7.30pm.

Presbyterian Women met on the third Monday of the month (September to May). The programme aims to encourage women whose lives centre on the Lord Jesus.

Parents, Toddlers & Friends met on a Tuesday morning from 10.30 am to 12noon. This is open to the community and is aimed to provide friendship and fellowship for parents, carers, friends and pre-school children within a Christian environment.

Indoor Bowling Club usually meets on Tuesday evenings. Whilst being involved in League and Cup matches the fun and fellowship in playing is the most important part.

Friends Together met on the 4[th] Wednesday of each month at 2.00 pm to provide fellowship for many of the elderly and shut in members who are collected by car and brought to the church hall.

Home Groups - 2 meet in homes and 2 in church halls on a Monday or Wednesday once a fortnight from September to Easter. Those attending come along to enjoy friendship and fellowship as well as the study of Bible passages and prayer.

Men’s Fellowship met on a Thursday morning from 10.30 am – 12.30 pm for fellowship, friendship through bowls, pool, or just a chat over a cup of tea/coffee.

Busy Hands Crafting Group met on the first and third Thursday of the month from 10.30 am – 12.30 pm. Various crafts involved e.g. knitting, crochet, card making, flower arranging, etc. Girls Brigade met in the halls on Thursday evenings in three sections to follow a varied programme of games, craft, scripture, etc. The motto of the GB is “Seek. Serve and Follow Christ”.

Women’s Breakfast - met in a home on one Saturday morning each month for fellowship and Bible study. Approx 20 members in regular attendance.

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. TRUSTEES ANNUAL REPORT

Youth Club usually met on Friday evenings from 7 – 8.30pm. The programme includes many games and activities. A Centre Spot (epilogue) each week explores a range of topics.

Gardenmore Hill Walkers continued to explore Ulster on their monthly rambles.

Community Soup bowl - Every Friday from 12-1.30pm

A team of volunteers provides a healthy soup lunch which is open to anyone from the community. Volunteers engage in conversation over the meal and invite individuals to attend church or other appropriate church meetings.

Pickleball - Individuals met from 6.15pm - 7.30pm each Monday to share in this fun activity and build up friendships.

Volunteers

The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organizations and other church activities.

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. TRUSTEES ANNUAL REPORT

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).

Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Central resources in almost all cases facilitate local delivery. Public access is made known through the use of noticeboards, 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 purpose 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 Commissions public benefit requirement statutory guidance.

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. TRUSTEES ANNUAL REPORT

FINANCIAL REVIEW

The congregation’s main source of income is members’ contributions through the Weekly Freewill Offering. There were 191 contributors during the year 214 in previous year, 2025 donating a total of £117,908 . (£ 118,764 previous year, 2024)

Total Income of the congregation during the year was £233,094 compared to £241,368 the previous year.

Total expenditure decreased from £221,842 (2024) to £ 178,410.

RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

The Trustees are required to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the congregations and the financial activities for that year. In preparing the financial statements the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the funds transactions and disclose with reasonable accuracy at any time the financial position of the congregations and enable them to ensure that the financial statements comply with the Statement of Recommended Practice “Accounting and Reporting by Charities (1 January 2015)”. 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.

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. TRUSTEES ANNUAL REPORT

GOING CONCERN

The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation’s current activities and other financial commitments.

RESERVES POLICY

The Trustees have considered the level of unrestricted reserves that it is appropriate to hold taking account of current and ongoing commitments. It is the policy of the Trustees to hold at least 6 month’s normal expenditure. At the year-end unrestricted reserves were £231,023 which represents a higher level of reserves. The Trustees however, consider it prudent to hold reserves at this level, as the funding of its present activities is dependent of the ongoing financial support of members.

RISK REVIEW

A review of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from members.

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE GARDENMORE OF THE PRESBYTERIAN CHURCH IN IRELAND

We report on the accounts of The Gardenmore of the Presbyterian Church in Ireland for the year ended 31[st] December 2025.

Respective responsibilities of charity trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.

It is our responsibility to:

Examine the accounts under section 65 of the Charities Act

Follow the procedures laid down in the general Directions given by the Commission under Section 65 (9)(b) of the Charities Act

State whether particular matters have come to our attention.

Basis of independent examiner’s report

We have examined your charity accounts as required under section 65 of the Charities Act and our 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.

Our 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.

Our role is to state whether any material matters have come to our attention giving us cause to believe:

  1. The accounting records were not kept in accordance with section 63 of the Charities Act.

  2. The accounts do not accord with those accounting records.

  3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached.

QUALIFIED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE GARDENMORE OF THE PRESBYTERIAN CHURCH IN IRELAND (cont’d)

Independent examiner’s statement

We have completed our 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, we have found no matters that require drawing to your attention.

Signed:
Name: MBS Chartered Accountants
Relevant Professional body: Institute of Chartered Accountants Ireland
Address: 3 High Street
LARNE
BT40 1JN
Date: 12/08/2026

STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31 December 2025

Unrestricted
Funds		 Restricted
Funds		 Endowment
Funds		 Total Funds
2025		 Total Funds
2024
£ £ £ £ £
Recceipts
Donations and Legacies 2 143,777 61,055 - 204,832 210,415
Charitable activites 3 - 3,634 - 3,634 4,728
Other Trading activites 4 - - - - -
Investments 5 5,988 17,423 1,217 24,628 26,225
Other 6 - - - - -
TOTAL 149,765 82,112 1,217 233,094 241,368
---------- ---------- ---------- ---------- ----------
Total Receipts 149,765 82,112 1,217 233,094 241,368
======- ======= ======= ======= =======
Payments
Raising Funds 7 215 - - 215 245
Charitable activites 8 125,086 53,109 - 178,195 215,347
Other 9 - - - - -
Loan Repayments - - - -
6,250
---------- ---------- ---------- ---------- ----------
Total Payments 125,301 53,109 - 178,410 221,842
======= ======= ======= ======= =======
Net receipts / (payments) 24,464 29,003 1,217 54,684 19,526
Transfers between funds - 7,224
 8,443 - 1,217
 2 -
Net movement in funds 17,240 37,446 - 54,686 19,526
Funds brought forward 213,784 465,475 34,450 713,709 694,183
Funds carried forward 13 231,024 502,921 34,450 768,395 713,709

STATEMENT OF ASSETS AND LL4BKmES As Dt 31 D9￿mber 21)25 Funds R￿on￿lIa10￿ 8ank and Cash at start ofyear movemnt in fvnd6 213,784 465,475 34.450 17.240 37.446 713,709 54.686 694.183 19,526 Bank and Cash at year 231.024 502,921 34.&50 713,708 8•nk & Cwh BalaK¥s 8ank Deposit Accc#Jnts Bank Current AcC￿nIS Cash In Hand 713.335 52,496 2.564 635,467 75,853 2,388 768.395 713,708 Fixtsd A5sets- Note 10 Churth & Ha11 Pr8mws kn¢1 Fixlur•s, Frfbrffjs & Equipment 4 Vlciorf8 Road Lam• 12 Lower caiwlKaBt￿ Road Lame Inv08trnonts- Not• 11 Grft r¢rth¥able on donal1￿¥ 1.09D.OtK) 1.050.000 315,000 300,000 10.003 9,175 1,415,003 1,359,175 LIAbllltt•8 Loan4 oth Approved by th¢ Kilk S•j$1￿ at ? m•¢tkno on Ind SIS￿•￿ on hs behalf tyy PH ILIP J"rfÉP1tk￿j INamel IDatel 43.*

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31-Dec-25

  1. ACCOUNTING POLICIES

BASIS OF FINANCIAL STATEMENTS

As the total income of the congregation is less than £250,000 the congregation have 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.

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.

2. DONATIONS AND LEGACIES

Unrestricted
Funds		 Restricted
Funds		 Endowment Funds Total Funds
2025		 Total Funds
2024
£ £ £ £ £
Recorded giving:
Loose collections 1,594 - - 1,594 1,207
Donations and gifts 117,908 14,149 - 132,057 141,965
Gift Aid 24,275 8,532 - 32,807 32,958
United Appeal - 11,007 - 11,007 13,159
General Mission Fund - 3,880 - 3,880 -
Property - 21,453 - 21,453 18,036
World Development - 2,034 - 2,034 2,090
Legacies and bequest - - - - 1,000
---------- ---------- ---------- ---------- ----------
143,777 61,055 - 204,832 210,415
---------- ---------- ---------- ---------- ----------

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31-Dec-25

3. CHARITABLE ACTIVITIES

Unrestricted Funds Restricted
Funds		 Endowment Funds Total Funds
2025		 Total Funds
2024
£ £ £ £ £
Membership fees - 2,861 - 2,861 2,928
Grants - 773 - 773 1,800
---------- ---------- ---------- ---------- ----------
- 3,634 - 3,634 4,728
---------- ---------- ---------- ---------- ----------
4. OTHER TRADING ACTIVITIES
Unrestricted Funds Restricted
Funds		 Endowment Funds Total Funds
2025		 Total Funds
2024
£ £ £ £ £
Fundraising Events - - - - -
Letting of premises - - - - -
Trading income - - - - -
---------- ---------- ---------- ---------- ----------
- - - - -
---------- ---------- ---------- ---------- ----------
5. INVESTMENT INCOME
Unrestricted Funds Restricted
Funds		 Endowment Funds Total 2025 Total 2024
£ £ £ £ £
Deposit interest 5,988 17,423 1,217 24,628 26,225
---------- ---------- ---------- ---------- ----------
5,988 17,423 1,217 24,628 26,225
---------- ---------- ---------- ---------- ----------

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)

31-Dec-25

  1. OTHER INCOME
6. OTHER INCOME
Unrestricted
Funds		 Restricted Funds Endowment Funds Total Funds
2025		 Total Funds
2024
£ £ £ £ £
Insurance claims - - - - -
Other income - - - - -
---------- ---------- ---------- ---------- ----------
- - - - -
---------- ---------- ---------- ---------- ----------
7. RAISING FUNDS
Unrestricted
Funds		 Restricted Funds Endowment Funds Total 2025 Total 2024
£ £ £ £ £
FWO envelopes 215 - 215 245
Fundraising events - - - - -
---------- ---------- ---------- ---------- ----------
215 - - 215 245
---------- ---------- ---------- ---------- ----------
8. CHARITABLE ACTIVITIES
Unrestricted
Funds		 Restricted Funds Endowment Funds Total 2025 Total 2024
£ £ £ £ £
General Assembly Assessments 12,295 - - 12,295 23,462
Presbytery fees 883 - - 883 912
Ministry and support staff costs 83,750 - - 83,750 73,286
Congregational running
expenses 27,258 31,434 - 58,692 93,995
Donations to Missions and
charities - 21,675 - 21,675 22,792
Governance costs 900 - - 900 900
---------- ---------- ---------- ---------- ----------
125,086 53,109 - 178,195 215,347
---------- ---------- ---------- ---------- ----------

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS (cont’d) 31-Dec-25

9. OTHER EXPENDITURE

OTHER EXPENDITURE
Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2025 Total Funds 2024
£ £ £ £ £
Investment properties expenses - - - - -
---------- ---------- ---------- ---------- ----------
- - - - -
---------- ---------- ---------- ---------- ----------

10. FIXED ASSETS

The congregation owns the Church premises situated at Victoria Road Larne and the Manse at 12 Lower Cairncastle Road Larne and the associated fixtures, fittings, plant and machinery. These have an insurance value of £9,694,143

11. INVESTMENTS

The congregation has the following investments. Amounts are shown at market valuation.

2,025 2,024
£ £
.
General Investment Fund
Property . -
Other investments - -
---------- ----------
- -
---------- ----------

12. RELATED PARTY TRANSACTIONS

Disclosed below are the payments made to related parties ended 31 December 2025

----- Start of picture text -----
Name Reason Amount
Rev B Johnston Stipend £44,643
Rev B Johnston Expenses £279
Rev B Johnston Ministerial Allowances £7,388
Rev B Johnston Pension £7,988
----- End of picture text -----

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31-Dec-25

13. FUND BALANCES Balance at
start		 Receipts Payment Surplus /
(Deficit)		 Transfer Balance at
end
(I) UNRESTRICTED FUNDS
General Fund 0 142,554 125,301 - - 17,253
 -
Committee Office 135,542 6,138 - 16,167 10,029 151,709
Millbrook Sch Unspecified
Bequests		 78,241 1,073 - 1,073 79,314
-
Total Unrestricted 213,783 149,765 125,301 17,240 - 7,224
 231,023
(II) RESTRICTED CONGREGATIONAL PROPERTY FUNDS
Renovation Fund
141,595
20,979
Property/Building Fund
1,243
474		 -
9,294		 20,979
45		 -
8,865		 162,574
1,288
Total Property 142,838 21,453 9,294 21,024 8,865 163,862
RESTRICTED CONGREGATIONAL MISSIONS AND CHARITIES FUND
United Appeal
0
14,887
11,623
-
General Missions Fund
11,934
422
-
2,310
World Development
0
2,034
2,123
-
Factory Outreach
0
-
-
-
Kambui
0
785
4,242
-
TEAR Fund
0
-
-
-
R A F Wings Appeal
0
-
-
-
R B L Earl Haig
0
212
212
-
Orphan Society
0
40
100
-
Moderator's Appeal
0
-
-
-
C A P Larne
16,165
2,158
3,375
1,217
-
Student's Bursary
0
-
-
-		 - 3,264

1,888
89
-
3,457
-
-
-
60
-
-
-		 -
14,244
-
-
-
-
-
-
-
-
14,948
-
Total Mission & Charity 28,099 20,538 21,675 1,093 2,230 29,192
OTHER RESTRICTED CONGREGATIONAL
Misc
0
Gifts in Memory
2,767
Bequest Specified
267,382
Funds
8,943		 FUNDS
11,147
98
9,454
260		 3,569
-
-
180		 -
98
9,707
5,916		 - 7,578

-
253
5,836		 -
2,865
277,089
14,859
Total Other Restricted 279,092 20,959 3,749 15,721 - 1,489
 294,813
RESTRICTED ORGANISATIONAL FUNDS -
2nd Larne Boy's Brigade 166 6 - 6 - 172
35th NI Girls Brigade 3,117 3,287 3,429 - 539
 - 397
 2,578
Bowling Club 1,821 512 115 247 - 150
 2,068
Mums & Tots 1,042 1,174 756 318 - 100
 1,360
Youth Council 62 2 - 2 - 64
Youth Club 3,605 793 2,031 - 1,238
 - 2,367
Mens Fellowship 366 216 50 166 - 532
Friends Together 875 704 514 423 233 1,298
P W 818 2,752 2,674 216 138 1,034
Sunday School 999 35 - 81 46 1,080
Choir 907 106 - 112 6 1,018
Busy Hands 775 4,572 2,594 136 - 1,842
 911
Holiday Bible Club
THRIVE
Sunday Club
Badminton Club
Soup Bowl
Revive
Total Organisational
Total Restricted Funds
(III)
ENDOWMENT FUNDS
Benevolent
Sunday School & Prizes
Committee
United Appeal & World Dev
Youth Work
Total Endowment Funds
TOTAL FUNDS		 485
190
378
188
-
-
296
326
12
200
188
-
-
138
82
113
59
54
-
136
0
-
-
-
-
-
0
2,996
2,996
-
-
-
0
1,692
2,595
-
903
-
15,446
19,162
18,391
392
-
1,163
-
15,052
465,475
82,112
53,109
37,446
8,443
502,919
-
4327
153
-
-
153
-
4,327
5102
180
-
-
180
-
5,102
1000
35
-
-
35
-
1,000
19939
705
-
-
705
-
19,939
4082
144
-
-
144
-
4,082
34450
1,217
-
-
1,217
-
34,450
713,709
233,094
178,410
54,686
2
768,395