REGISTERED CHARITY NUMBER: 104948 Re ort of the Trustees and ments for the Year Ended 31 December 2025 Recei tsand Pa for Mall Presb erian Church Arma hcon re ation of the Presb erian Church in Ireland
MALL PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND INDEPENDENT EXAMINERS, REPORTTO THE TRUSTEES I report on the accounts of Ihe Charlty forthe year ended 31 Dernber 2025. Respectlve respott$ibllltlts of charlty trustees and examlner: A5 the charltvs trustee5 you are responsible for the preparation of the accounts in accordance with the ChaTlties Art (Northern Ireland) 2008. It Is my responslbilityto.. examine the accounts undersettion 65 of the Charitie5 ACL to follow the procedures laid down In the general dlrectlons given by the Cornm155ion under sect+on 6519llbl of the Charitie5 Art to state whether particular Fnatters have come to my attention. Bas1$ of Independent examlneVs report.. I have examlned your charity accounts as requlred under sectlon 65 of tho Charfties Act and my examlnation was carrled out in accordance with the general directions gNen by the Charity Comrni55ion for Northern Ireland under sectlon 651gllbl of the CharltiesAct. My examination Included a revlew of the accounting record5 kept by the charlty and a comparlson of the accounts presented wlrh those COrds. It also Inciknded cansideratlon of any unusual Items or disclosures in thè ateounts, and seeking explanations from you 3s charity trustees concerning any such rnatte. My role Is to state whether any rnaterial matters have come to my attentloft 8lving rn2 cause to believe.. l. That accounting records were not kept In accordance with section 63 of the Charltles Act 2. That the atcounts do not accord with those accountln8 record5. 3. That the accounts do not comply with the accounting requirements of the Charities Art 4. That there Is further inforrnation necded for a proper understandinz of the accounts to be roachcd. Independenttxamlnerfs Slatement I have completed my examinatitsn and have no con£ern5 in respect of the rnatters 111 to 141 listed above and, Tn connection 1th follow5n8 the directions of the Chaiity Commission for Northern Ireland, I have found no matters that require drawing to youi attention. Mr5 Louise Sllvey FCA WHR Accountants Ltd Chartered Certified Accountants Statutory Audltors 56 English Street Armagh BT617LG Date.. 1410512026
MALL PRESBYTERIAN CHURCH ARMAGH CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY for the yèar ended 31 December 2025. Note Unrestricted Funds Endowrnent Funds Total 2025 Total 2024 Funds Recelpts Donatlons & Legacles 142,601 41,204 19,989 183,805 19,989 114 14,396 223,405 12,311 364 17,045 275 114 14,393 Investment iniome Other intome Totsl Recelpts 157,108 61,196 218,304 253,400 Payments Raising Funds 1,093 107.564 1.093 148.286 1.051 238,724 40,722 Total Payments 108,657 40,722 149,379 239,775 Net Receipt51 Payment5 TrènsfÈts net 48.451 20,474 104 68,925 13.625 Net movement In funds Funds brought forward 01 January 2025 Funds carried forward 31 Deceniber 2025 48.347 333,405 20,578 88.096 68.925 421,501 13,625 407.876 381.752 108,674 490,426 421.501 STATEMENT OF A55ETS AND LIABILITIES Restritted Funds Endowment Funds Total 2025 Total 2024 Fund5 Funds Recentllatlon Bank and cash Bt start of 333,405 88.096 421,501 407,876 year Net movement in funds 48,347 20,578 68,925 13.625 83nk & cash at end of year 381,752 108.674 490,426 421,501 Bank & Cash Balances Bank Dep051l Accounts Bank Current Accounts 451,890 38.536 380,228 41,273 Total 1190.426 421,501 Mernorandum Note Only Inve5trnent5 io 74,158 77,489 Appr¢ved by Klrk Session at a rneéting on 14th May 2026 and s5gned cn it5 behalf bv
MALL PRES9YTERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 December 2025. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregatlon Is less than £250,000 the congregatlon have elected in accordance with the provi5i0ns in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basls. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently OT at the congregation's di5cretion,' the income derived from the endowment IS to be used either a5 restricted or unrestricted income funds dependin8 upon the purpose for which the endowment was established in the first place. Restricted funds comprise lal income from endowments which is to be expended only on the restrlcted purposes intended by the donor and Ibl revenue donations or gTan15 for a Specific congreeatitsnal actwity Intended by the donor. Where these funds have unspent balances, inlerest on thelr pooled investment is èpportioned to the individual lunds on an 8vera8e balance basis. Unrestricted funds arè income fund5 whlch are to be spent on the congregation's general purpose5. Designated funds are Beneral funds set aslde by the corigregation for use in the future. RECEIPTS 2 Donations & Legacies Unrestrlcted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Recorded Giving.. 2,645 111.454 27.437 L065 2,645 145,194 33.078 2.888 2,401 184,289 34,890 1,825 Donations & grft5 Gift Ald Legacies & bequest 33.740 5,641 1,823 142.601 41,204 183,B05 223,405 3. Charliable Activities Unrestricted Funds Restricted Funds Endowrnent Funds Total 2025 Tot81 2024 Income frorTTr charltable actSvity Fundraising Membership Fee5 Grant5 13,776 73 3,340 2,800 13,776 73 3,340 2.800 5,239 61 3,230 3,781 19,989 19,989 12,311 4. OtherTrading Artivltles UThre5tricted Fund5 Endowrnent Funds Total 2025 Total 2024 Funds Lettlng of Pretnise5 114 114 364 114 114 364
- Investment Income Endowment Funds Tot31 2025 Totsl 2024 Funds Funds Deposit interest 14.393 14,396 17,945 14,393 14,396 17,045
- Other Income Unrestricted Funds Restricted Funds Endowmeni Funds Total 2025 Total 2024 BT refund Cancelled rheque 175 loo 275 PAYMENTS
- Raising funds Unrestrlcted Funds Restrlcted Funds Endowment Fund5 Total 2024 2025 FWO ellvelcpes 1,093 1,093 1,051 1,093 1,093 1,051
- Charitablè activitlEs UnfestrKted Funds Endowtnent Funds Total 2025 Total 2024 Funds General A55ernbly A$5e55rnent5 Pre$bery Fees Ministry & support staff Runnlng expenses DonÈtion5 to Mi55itrnslCharities Governance costs 17,018 872 41.279 38,353 9,142 900 17,018 872 41.279 57,151 31.066 900 24,993 878 81,235 108.622 21,856 1,140 18,798 21.924 107,564 40.722 148.286 238,724 g. Flxed A55et5 The congregation owns the Church prerni5es situatÈd at M311 West, the Manse and13nd ?t NÈwry Road and the assocSated flxtures, flttlngs, plant and machlnery. 10 Investrnents The congregation has the following Investment5. Amounts are shown at tnarket value. Memorandurn only entrles Endowment Funds Total 2025 Total 2024 General Investment Fund-Prèsbyterian Church in Ireland 74,158 74,158 77,489 74,158 74,158 77,489
11 Fund Balances Fund Balance at siart Recelpt5 Payment5 Transfers nett Balance tend Unrestrlcted Funds General 333,4Q5 157,108 108,657 48,451 11041 381,752 333.405 157,108 108.657 48.451 11041 381.752 Restrlcted Funds 46,429 25,097 9,845 3,925 9,877 21,172 67,601 Unitèd Appeal Choritles & m1s51ons Presbyterian childrens sotletv Food bènk Tear Fund Moderator's appeal Poppy Appeal Presbyterian Graveyard other Gamble Famlly Farewell Gift Orgonlsatlon5 Midweek Sunday School Crechenot5 & Toddlers Youth Fellowshlp 32 830 43 589 460 118 36 830 43 589 500 120 37 40 6.731 6,760 29 603 17.284 I,s 650 6,936 5,405 3,656 2,544 1.059 1,686 344 54 3,416 54 2.184 657 19.468 1,500 650 5,828 5,405 2.884 1,712 1,139 1,486 344 1,232 5,793 6.901 11,1081 Boy5 Brlgade Ferrilp Focus Badmlnton Club Bowllng Club Choir 4,027 3,882 90 185 4,799 4,714 io 385 17721 18321 80 12001 88.096 61,196 40,722 20,474 104 108,674 Total Funds 421,501 218.304 149,379 68,925 490,426