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 In￿rne 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 d￿CIt 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 r￿t 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.
T￿￿80
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 DeF￿lts Accounts
Bank Current Account
Cash on Hand
77,279
201695
513
74.514
286,876
73
Totsl
361,463
Investments
li
8,932
u31￿ltIeS
Loans
Other
Approved bythe Kirk Se55ion on￿LU￿1 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 In￿eStment 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