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 De￿rnber 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

5. Investment Income
Endowment
Funds
Tot31
2025
Totsl
2024
Funds
Funds
Deposit interest
14.393
14,396
17,945
14,393
14,396
17,045
6. Other Income
Unrestricted
Funds
Restricted
Funds
Endowmeni
Funds
Total
2025
Total
2024
BT refund
Cancelled rheque
175
loo
275
PAYMENTS
7. 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
8. Charitablè activitlEs
UnfestrKted
Funds
Endowtnent
Funds
Total
2025
Total
2024
Funds
General A55ernbly A$5e55rnent5
Pre$b￿ery 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