Charity No: NIC 104984 First Armagh Congregation of the Presbyterian Church in Ireland Trustee Report and Receipts and Payments Account for the year ended 31 December 2025
First Armagh Congregatlon of the Pre5byterlan Church In Ireland Independent Examiner's Report to the Charity Trustees of First Armagh Congregation of the Presbyterlan Church in Ireland I report on the accounts of the Charity for the year ended 31 December 2025. Respertive responsiblllties of charlty 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 my responsibility to: examine the accounts under section 65 of the Charities Act, to tollow the procedures laid down in the general directions given by the Commission under sectiofi 6519llbl of the Charities Act to state whether particular matters have come to my attention. Basis of independent examinerfs report: I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. My examination included a review of the accounting records kept by the charity and comparison of the accounts presented with those records. It also included consideration o* any unusual items or disclosLTre5 in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the account5 do not comply with the accounting requirements of the Charities Act. 4. That there 15 further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Louise Silvey FCA WHR Accountants Limited Chartered Certified Accountants 56 En81ish Street Armagh BT617LG Date
Flrst Amiagh Congr•gatlon of tho Prnsbyterlan Church In Iraland Trustees Annual Report {¢ont'd) Flnanclal R•vl•w The congregation's makn sovrcè of Inrne is m8mb8rs' contributions Ihrough thè Weekly Freewill Offering. Th8re 178 conlthrtiThJ families during 2025 (2024 - 178) d(x)atlng a ti*al of £125,403 through récorded giving (2024 - £120,491). Redaim of tax on (k)natk)ns through the Govemment's Gift Aid scheme is also a slgnlficant source of Income for the congre9ation with £25,112 redaimed in 2025 (2024 - £23.335). Total Incorne of the (x)ngregalion during the year was £150.9)8. Totsl expenditure for the year was £234,186. The Income recerved le&8 expendiiure incurred, as noted above, resulted In a net dCIt for 2025 of £65.477 {2024- Net receipts of £65.477) with funds carried foNArd at 31 December 2025 of £280,486 (2024- £361.463). STATEMENT OF TRUSTEE RESPONSIBILMES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance wtth appliGabYe law and generally accepted accountlng practice. As the congregation's total income does rt excéed £250.IXIO, the Tnjstees have dected under Section 64(3) of the Charities Ad {Northem Ireiand) 2008 to prepare a receipts and payment account and a ststement of assets and liabilities. The Trustees ar8 responsible lor keeping adequate accounting records that are sufficient to show and explain the congregats'on's transaclions and disdose with reasonable at any tlme its financial position. Thoy are also responsible for safaguarding the assets of the congregation and hence for tsking reasonable steps forthe prevention and detecti of fraud and other irregularities. Approved by the Kirk Session at a meetiThJ on knÉnd signed on Its behalf by. T80 Trustee Date: Il a&Lne Date: 11
First Armagh Congregation of the Presbyterlan Church in Ireland Statement of Receipts and Payments- Year Ended 31 December 2025 Note Unrestricted Fund5 Restricted Funds Endowrnent Funds Total 2025 Total 2024 Receipts Voluntory Receipts.. Donation5 & Legacies Charitable Activities Other Trading Activities Investmerit Income Other 144.175 14,763 3,593 1,220 158,938 3.593 3,845 3,531 577 154.639 3.942 3.056 3.944 528 2,625 3,531 577 150,908 19,576 170,484 166.109 Sale of Investments Sales of Fixed Assets Loans Received io Total Receipts 150,908 19,576 170,484 166,109 Payments Ratsing Funds Charitable Activities Investment Costs Other 96,113 456 137,597 13,717 29 3,549 109,830 485 141.146 72,966 471 145,170 234,166 17.295 251,461 218.607 Purehase of Investments Purchase ol Fixed A55els Loan Repayments io Total Pzyment5 234.166 17,295 251.461 218,607 Net Receipts I Payments Transfers net 183,2581 2,281 180,9771 152.4981 Net movement in funds 183,2581 2,281 180.9771 152,4981 Funds brought forward 01 January 341.398 6,965 13.100 361.463 413.961 Deduct non cashlbank related Endowment Fund5 Funds carried forward 31 Decernber 12 258.140 9,246 13,100 280.486 361,463
Flrst Arma8h Congre8atlon of the Presbyterkn Church In Ireland Statement of Rrfelpts and Payments- Year Ended 31 De¢ember 2025 Unrestrlcted Funds Restrtrted FLtnd5 Endowment Funds Total 2025 Total 2024 Note Bank and cash at start of year 341,358 13,ICK) 361J6J 413,961 Net movemert in funds 183.2581 2.281 {52A981 Bank & cash at end of year 258.ItN) 13.1 361,463 Bank& C•5h Bal•ntes Bank DeFlts Accounts Bank Current Account Cash on Hand 77,279 201695 513 74.514 286,876 73 Totsl 361,463 Investments li 8,932 u31ltIeS Loans Other Approved bythe Kirk Se55ion onLU1 4d slgned on its behalf by.. Trustee Date.. Date: //
First Armagh Congregatlon of the Presbyterlan Church in Ireland Statement of Receipts and Payments - Year Ended 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the rongregation is less than £250,000 the congregatlon have elected in accordance wilh the provision5 in The Charitie5 (Accounts and Reports Regulatlons (Northern Ireland) 2015 to prepare its accounts on a receipt5 and payments basis. FUNDACCOUNTING Endowment fund5 are funds, the capital of whlch must be retained either permanently or at the congregation's discretion., the Income derlved from the exdowment is to be used either as re5tTlCted or unrestricted income funds dependlng upon the PUTpose 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 restrtcted purposes Intended by the donor and Ibl revenue donations or 8rants for a specllic ctsn8re8ational activity intended by the donor. Where these funds have unspent balance5, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestrlcted funds are income funds which are to be Spent on the con8re8ation's general purposes. Designated funds are Èeneral funds set aslde by the congregation for use in the future. RECEIPTS 2. DONATIONS & LEGACIES Unrestricted Funds Restrlcted Funds Endowment Funds Total 2025 Total 2024 Recorded Giving Loose collections Donations & gifts Gift Aid Legacies & Bequests 114,948 2,476 3,820 22,931 10.455 278 1,849 2,181 125,403 2,754 5,669 25,112 120,491 2.591 8.222 23,335 144.175 14,763 158,938 154,639 3. CHARITABLE ACTIVITIES Unrestrteted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Income From Charitable Activities Fees from Weddings and Funerals Fundraising Events Membership Fees Grants Gift Aid 3.010 3.010 3,339 250 583 583 353 3,593 3,593 3,942
First Armagh Congregation of the Presbyterian Church in Ireland statement of Receipts and Payments- Year Ended 31 December 2025 4. OTHER TRADING ACTIVITIE5 Unrestrlcted Funds Restricted Funds Endtswment Funds Total 2025 Ttstal 2024 Letting of Premlses Other 2,625 2,625 1,220 2.510 546 1,220 2.625 1,220 3,845 3,056 5. INVESTMENT INCOME Unrestricted Fund5 Restricted Funds Endowment Funds Total 2025 Total 2024 Deposit Interest General Investment Fund Rents IneStment Properties Other Investment Income 3,313 218 3,313 218 3,733 211 3,531 3.531 3,944 6. Other Income Unrestricted Fund5 Restricted Funds Endowment Funds Total 2025 Total 2024 Insurance Claims other Income Transfer from GeNeral Account 577 577 528 577 577 528
First Armagh Congregatlon of the Presbyterian Church In Ireland ststement of Receipts and Payments - Year Ended 31 December 2025 PAYMENTS 7. RAISING FUNDS Unrestricted Fund5 Restrlcted Funds Endowment Funds Total 2025 Total 2024 FWO Envelop5 Fundraisiri8 Events 8. CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 General Assembly Assessments Presbytery Fees Ministry and Support Staff Costs Congregational Running Expenses Donattons to Missions and Charities Governance Costs 17.440 763 43,439 34,471 17,440 763 43.439 34.471 13,717 13.357 819 16,913 26.470 15,407 13,717 96,113 13,717 109.830 72.966 9.OTHER EXPENDITURE Uniestricted Fund5 Restricted Funds Endowment Funds Total 202S Tot31 2024 Repairs & Maintenance Expenses Speakers Materlals Catering Supplies Transfer to General Reserve Other 136,424 692 120 1,364 410 137,116 120 1,364 l.S83 25,714 122 1,359 1,411 1,173 963 963 116,564 137,597 3,549 141.146 145,170
First Armagh Congregatlon of the Presbyterian Church In Ireland Statement of Receipts and Payments- Year Ended 31 December 2025 10. FIXED ASSETS The Congregation own5 the Church premises situated At Mall West, Armagh, the Church Hall situated at College Street, Armagh and the Manse situated at College Hill. Armagh. Together with the a5SOClated fixtures, fittings, plant and machinery these propertles have insuance values as follows.. Total Total 2025 2024 Church 4,100,633 908.190 4,000.618 886,039 412,764 Church Hall - Manse 423,083 5.431,906 5,299,421 11. INVESTMENTS Total 202$ Total 2024 General Investment Fund Property Other Investments 8.548 8,932 8,548 8,932
First Armagh Congregatlon of the Presbyterian Church in Ireland Statement of Receipt5 and Payments- Year Ended 31 December 2025 12. FUND BAiANCE5 Balance at start Recelpts Payment5 Surplus/ (Deficrtl Transfers nett 8alan¢e at end Unrestricted Funds General Account General Aceount- Investments Reserve Account 17,300 1.917 322,181 123,721 105.931 17,790 15,0971 557 4.540 29,993 2,474 225,673 27,186 128,234 1101,0481 341.398 150,907 234,165 183,2581 258,140 Restricted Funds General Account Reserve Account Sunday School Account Sunday School Special Collections PW Account 8owling club 13.690 13.717 1271 1271 6,338 68 559 2,539 2,663 11241 6,214 68 1.963 1,028 2,319 1,028 915 1.404 1.028 6,965 19,576 17,295 2,281 9.246 Endowment Funds General Account 13,100 13,100 13,1(Kl 13,100 Total Funds 361,463 170.483 251.460 80.977 280,486