CHARITY REGISTRATION NUMBER: NIC105010
Mourne Congregation of The Presbyterian Church in
Ireland
Financial Statements
31 December 2025
UHY HACKER YOUNG FITCH LIMITED
Chartered accountants & statutory auditor
Suite 2.06 Custom House
Custom House Square
Belfast
BT13ET

Mourne Congregation of The Presbyterian Church in Ireland
Financial Statements
Year ended 31 December 2025
Page
Trustees, annual report
Independent auditorfs report lo the members
10-13
Statement of financial activities
14
Statement of financial position
15
Statement of cash flows
16
Notes to the financial statements
17-32

Mourne Congregation of The Presbyterian Church in Ireland
Trustees. Annual Report
Year ended 31 December 2025
The Irustees present their report and the financial ststements of the charity for the year ended 31 December 2025.
RefereDce and Administrative details
Registered cbarity name
Mourne Congregation of The Presbyterian Church in Ireland
Charitv registration number
NIC105010
Prlnelpal offiee
Greencastle Street
Kilkeel
Co Down
BT34 4BH
The trustees
Rev William Bingham
Ar¢hie Alderdice
Ivan Annett
Ronald Annett
William Annett
David Baird
Doreen Bartholomew
Gary Bingham
Jackic Bluc
Jim Chcstnutt
Edward For%ythc
W A Cjrills
Roy Hanna
J W Hanna
R J Hanna
James Henderson
Rodney McBride
Sidney McKee
Joseph McKibbin
David Mortib
James Mottis
EriL NibloLk
GrebFury Nichts150n
Robert PatteTson
Thomas Patleron
Alan Skillen
Eric Skillen
James Stevenson
Brian Townley
William Turner
Stanley Annett
Gary Glenny
Raymond M¢Kee
Maurice Skillen
James Stevenson
CompaDy secretary
William Turner

Mourne Congregation of The Presbyterian Church in Ireland
Trustees. Annual Report Icontinuedj
Year ended 31 December 2025
Auditor
UHY HackeT Young Fitch LiTnited
Chartered accountajits & statiitory auditor
Suite 2.06 Custom House
Custoin House Square
Belfast
BTI 3ET
Bankers
Danske Bank
58 Hill Street
NEWRY
Co Down
BT34 1AR
Sollcltors
Fisher & Fisher
1 Newry Sl
Ralhfriland
Newry
Co Down
BT34 SPY
Stru¢tur¢J governAn¢e and mAnagement
The Kirk sessio
Thc charity trnstccs of thc congrcgation arc thc mcmbcrs of it% Kirk Scssion. Undcr thc congrcgation's govcrning
documcnt, Thc Codc, thc book of thc con%titution and govcrnmcnt of thc Prcsbytcrian Church in Ircland, thc
Kirk Scs%ion sccks to watch ovcr and promotc thc %piritual intcrc%t of thc congrcgation and of pcr%on8 not
eonncctcd with any eongrcgation who arc within its bounds. It cn%urc% pastoral carc is in placc in thc
congregation and seeks to further the contribution of the Church to Christian witnes5 and service in the local
cominunity. The Kirk Session has delegated to it5 Congregational Committee the teinporal affair5 of the
congregation including adininistering all fullds at]d property belonging to the congregation. MembeTS of the Kirk
Sessiot] are ex-officio inembetE of the Congregational Committee.
The Kiik Session consists of the ordained ininister and the ruling elder5 of the coiigregations. All meTnbers are
entitled to propose, speak and exercise equal votes at ineetin¥F5, except that the Modetator and the mini5ter5 in
active duty in the conbFregation, have no deliberative but only a casting vote.
Stated meetings of the Kirk session are held at least three times in euch year or as appropTiate.
To be chosen foi the office of the eldeiship in the congregation a person must be a vtsting member and a regular
attenddllt on its Oldin￿les. The stlectioii of those proposed to be Lalled to tl)e vffice L(In be by vote either by
the congregation or by rhe Kirk Session. Members are elected it ihey obtain n¥o-thirds of the vote.
Presbvtery
Under the Presbyterian Church in Ireland fomi of govemance, 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. Mourne
Presbyterian Church has been assigned to the Presbytery of Newry within Presbyterian Church in Ireland. The
membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the
G¢ncral Ass¢mbly, minist¢rs who hav¢ r¢tircd from activ¢ duty and an ¢ld¢r appointcd by th¢ Kirk S¢ssion of
each ci)ngregation.

Mourne Congregation of The Presbyterian Church in Ireland
Trustees. Annual Report Icontinuedj
Year ended 31 December 2025
Structure, governAnce and mAnagement
The General Assembly
The General Assembly is the supreine coiirt of the Church, representing in one body the whole Churcli and
actit]g as its supreine legislative, administrative and judicial authority, in dealing with all matters brought before
it. The General Assembly is noTmally constituted during the first week in Jiine for worship and to condiict its
busit]ess. At the end of business, it Is dissolved. The membership of the Get]eral Assembly con51Sts mainly of the
active ministers of each Collgregation, retlTed JnilllSteTS and a representative eldeT appoit]ted by the Kirk Session
of each congregation.
Deserlptlon and Purpose
Mourne Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in
Ireland, as a Refornied c.hurch withii) the wider body of Christ is grounded in the Scriptuies and exists to love
and honour God through faith in His Son and by the power of His SpiriL and to enable her members to play their
part in fulfilling God's mission to our world.
The congregation's mission purposes are by the grace of God. to help people of all ages become fully devoted
followers of Jesus Christ. Our vision is, by the grace of God, to be an inclwive, welcoming community of
Chrisi's people of all ages, which..
is increasingly characterised by love for God, and love and Concern for others.,
]% committed to thc historic Chri%tian gospcl &$ rcvcalcd in thc Biblc;
is relevant to people of this time and place.
Th¢ congrcgation aims to liv¢ out its Mission and Vision as a family of God's p¢opl¢ by b¢ing'.
A Covenant Community.. where our relationships are rooted in the promi.%es of God by living faithfully toward
him and towaTd one another.
An Intergenerational Comrnunity.. wheTe adults intentionally take the lead to engage with, encourage and
nurture youngFer rnembers to mamrity in Christ.
An Outward lookin¥ Coinmunity.. wheie we want the blesbings of God that belong to us in the gospel to
beLorne blessin¥s for othe15 beyond the bounds of OUT comniunity.
As a coi)gregation of the Ptesbyteiian Church in Ireland, we believe that the Bible is the supieme autl)ority over
all we do, and that the Westminstei Confession ol. Faitl), along with the Larger and Shortet Catechisins set out
what we understand tl)e Bible teaches on key matters of Chiistian faith and prdctice.

Mourne Congregation of The Presbyterian Church in Ireland
Trustees. Annual Report Icontinuedj
Year ended 31 December 2025
Objectives and activities
The congregation meets for worship every Sunday and visitors aTe welcome to join. The Sacrament of the Lords
SuppeT is obsetved on Several occasions during the year and all those who have been baptised and who have
made a profession of faith in the Lord lesus Christ are adinitted to the Lord's Supper. The cot]gregation holds
regulaT bible study and prayeT meetings and has a wide range of OTgani5ations including;
Sunday School
Bible Cl(Ibses
Midweek Fellowship Group
Crèches
Childreii's Chuich
Sunddy Kiii¥ht Kids
Youth Felluwbhip Givups
Small tiroup Meetings
Boys Brigade
(iirls Brigade
Presbyierian Women
Mens Fellijwship
Badminton Club
Youth Club
Mothers and Toddlers
Walking Group
Ladies Walking Fellowship
Ladies Bible Study Group
Friendship Hour
covering all spiritual and operational matters.
Achievements aDd performance
Worship and prayer
The conbTre¥sation met for worship each Sunday at I1.30am and 7.00pm. During the week the Bible Study
provided an opportunity for membeTS to meet foT fellowship, to study the 5criptUTe5 and for a time of prayer.
Live Broadcast services on Sunday moTninbFS and eveninbF5 were available online w'ith an avera¥Fe online viewing
of 1,850 foi the motninbT and 900 for the eveniiibF setvice5. The Tn]5tees acknowledge and thank the Media Tea
for their dedication and expertise in providin¥ this service. The midH'eek player rneeting and bible study was
Iield on Thursday eveniiibTS Wlth an averabTe attendance of 65 people. Full Inembe15 classes were held in the
Spiing I I people were admitted to The Lord's Table for the Iirst time. There were 7 infant baptisms. 3 adult
baptismb, 10 weddings and 22 funeral sen'ices. At 31 December 2025 there were 591 communicant members
and 995 lamilieb connected with the congregation. The Sacrainent of the Lord's Supper was served at evening
worship in January and nioming worbhip in May and November. The average weekly attendance at worship was
750 in tl)e Inoming ai)d 395 ii) the evening. The Trnstees are very gtatel'ul to the 180 Band. Organist, Praise
Band, musicians and choir who led worship throughout the year. Many have been blessed through their ministry.
Monthly services also took place in Brackney Hall except for the summer months.

Mourne Congregation of The Presbyterian Church in Ireland
Trustees. Annual Report Icontinuedj
Year ended 31 December 2025
Achievements and performance (40nlinwed}
Pastoral care
Member5 of the congregation who are unable to attend church due to sickness or age were visited by the
minister, elders or by one of the congregation's pastoral visitors. MT Ellis Hanna joined us as a Student Assistant
part time.
Mission and outreach
The evngtegdtioii bupports the United Appedl for Mission which is a centrdl fund ol. the Presbyteiian Chuich in
I[¢1£￿d. This fund enables congregati011S to SUPPOlt the wider mission ot'the denomindtion aiid to do missioii
vutreacl) on a deiivmiiiation(Il b(1sis beyond what the con¥re¥atiiJn Could do on its own. The United Appe(Il Fund
provides financial support loi mission persvnnel at home and overseas, assibtb congitg(Itions with the
deployment ol. locally based stiiff, eiiables church pldllting, provides gtant suppurt foi the upkeep tsf chui¢h
premises, assists witli the ￿nning costs uf Union ThevlogiLal Colle¥e, tl)e Church's training cvlle¥e fur ininistry
students, and financially suppx)rts congregations in the areas Lif worship, discipleship. global mission. outreach,
leadership and pastoral care.
The congregation also supports the work of the Student Christian Organisation of Malawi and various projects
relating to the work of The David Gordon Memorial Hospital in Livingstonia, Malawi, with a particular focus on
supporting the very poor and vulnerable members of the area. The congregation supports various local charities
including The Fishemien's Mission, The Southern Area Hospice, Child Evangelism Fellowship, Mourne
Stimulus, Mission Aviation Fellowship, Belfast City Mission, Prison Fellowship, The Royal British Legion, The
RNLI and Th¢ Prcsbyt¢rian Childr¢n's Socicty. Th¢ cOng￿gati￿n also supports, both financially and pray¢rfully,
m¢mb¢rs of our fcllowship who decid¢ to do short or long-tcrni s¢rvic¢ with mi$8ii)n focuscd organisations.
M¢mb¢rs who und¢rtak¢ S￿dY to pr¢par¢ th¢m for scrvi¢¢ both at hom¢ and ov¢rscas also rc¢¢iv¢ siipport from
th¢ congrcgation.
Pre5b>ter
The cot]gregation was Tepresented at meetings of Presbytery by OUT minister and two of the elders. This provides
an important lit]k betw'een the congregation5 and the wider 5tn]ctiires of the church. The Kirk Session also took
part in the reconfiguratiot] of churclies survey cot]ducted by the Presbytery.
General Assembly
The mit]ister at]d two of our elders were nominated to attend the tneeting of the General Assembly of the
Presbyterian Church in ITeland. The General Asseinbly of 2025 was held in June and a special General Assembly
in DecembeF.
Property
During 2025 general Inaintenance was provided.
Organisations
Sunday School and Bible Classes met on Sunday momings with an average attendance of over 275.
Sunday Knight Kids met monthly with an average attendance of 45.
Baby and Children's Crèche were held each Sunday morning. Attendance varied.
The Youth Fellowship groups met in the halls each Sunday evening with a combined average attendance of130.
The Girls, Brigade met on Tuesday evenings with a varied programme of games, crafts, cooking and Bible
Study. Th¢rc ar¢ around 200 m¢mbcrs pliis offJ¢¢rs and h¢lp¢rs.
Thc Mothcr and Toddlcr Group mct on Wcdnc%day mornings from 9.30am to I I.00am. Ovcr 65 childrcn arc
regi%tered as members from throughout the eommiiniry.

Mourne Congregation of The Presbyterian Church in Ireland
Trustees. Annual Report Icontinuedj
Year ended 31 December 2025
Achievements and performance (40nlinwed}
The Boys Brigade met on Wednesday evenings with a varied progTamme of sport5, crafts gaines and bible S￿dy.
Parents evenings for Anchor Boys and JunioT Section were held March. fhere are around 200 members plus
leadeTS and helpers.
The Badminton Club met on Wednesday evenings.
The Presbyterian Women's Group met on the 1st and 3rd Monday of each month and held a Pre5byteria
Woinen'5 Service in Marcli.
The Men's Fellowship met two times each month from September to April. They also organised a Mens Big
Breakfabt in January.
English Classes for people from other Countries living in our community were held this year on a Monday
evening.
The Saturday Club met from January to March and September to December.
Small group Bible studies were held in the church halls ihroughout the year.
The Walking Club organised several walks this year as did the Womens Walking Fellowship
Fri¢ndship Hour f¢llowship b¢gan on a Thursday morning twi¢¢ p¢r month. An av¢rag¢ att¢ndanc¢ of 25.
Thc Trustccs wi%h to acknowlcdgc thcir dccp apprcciation of tho%c who givc frccly of thcir timc by %crving on
committees alld helping with organisation% and other church activities. They also thank our caretakers for the
excellent work in cleaning and Jnaintaining the church properties.
Public Benefit Statement
The Presbyterian ChuTch in Ireland rneets the public benefit requirement by providing benefit to its members and
the geneTal 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
Chribtl£lll beliefs db Set out in the Bible and in the Church'b bubordinate standaids (the Webtminster Coiifesbion of
Faith and the Shurter aiid Lar¥er CdteLh15ms) leading to Spiritual and mural developmeiit and opportunities for
iespunse to Bible tedchins. In tutn, thib framewuik leads to piactical exprebsionb of ChTiStian beliefs and
staiidards iii the Ivcal Lurnmunity such as thiuugFh the Lare of thuse in need linLludiii¥ the Sick, disabled and
bereaved). A team of volunteers was also establislied to do for those livin¥ in isolation.
Gei)ernlly, the above benefits. are delivered locally by Loi)gTegations and tl)eir meinbers or are lacilitated through
presbyteiies or are oiganised and delivered centtally. Local delivery is facilitated by central TesouiLes in aln)ost
all cases. 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 Ihe services and via inform31, ad-hoc feedback from
members, their families, and members of the public.
The purpose does not lead to hami. The only private benefit flowing from our PUTLX)se 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 incid¢ntal 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 coinmunities throughout NortheTn 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.

Mourne Congregation of The Presbyterian Church in Ireland
Trustees. Annual Report Icontinuedj
Year ended 31 December 2025
Achievements and performance (40nlinwed}
The Kirk Session has had regaTd to the Charity Commissions public benefit Teqiiireinent Sta￿tOry guidance.
FinaThcial reTriew
The congregation'5 main source of income is mernbers, contributions through the Weekly Freewill OffeTing.
There were 69212024 704} contributors during the year, donating a total of £272,03412024- £264,805).
Total incotne durin¥ the year wa5 £580,955. compared to £607,670 in the previous year.
Total expenditure for the ye￿￿ ainounted to £560.788 (2024 £534,527). The inLrease in costb wab due to the
ITILiease in or¥anisational and yFenei£il aLtivity.
Net ii)come iecorded totalled £24,11212024 - £74.371).
Coing Concern
The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of
the opinion that the Congregation h)s sufficient resources at the date of approval of these financial statements to
meet comrnitrnents which ￿.111 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
Th¢ TTUSt¢cs have considered the level of unrestricted reserves that is appropriate to hold, tsking account of
current and ongoing commitments. It is the policy of the Trllstees to hold at least three Jnonth's normal
expenditure. At the year-end ujirestricted reserves were £923,073 12024 £903,012) which represents a higher
level of reserves. The Trustees however, consider it prndent to hold reserves at this level as the funding of its
present activities is dependent on the ongoing financial support of members.
Risk Review
review of major risks has been undertaken by the Tnjstees and systems and proceduTes 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 fiiiat]cial sllPPOrt from members. These Tisks are mitigated by
the Trustees, aiid the CongrebTational Coinmittee, regularly monitoring of the variou5 activities of the
con¥TegFatioii at stated Tneetin¥s by encourdbTin¥F ineniber5 in theii [egFul￿r gFiving.
Trustees, responsibilities statement
The trnstees are iesponsible for piepaiing the trustees, report and the fI[￿n¢]￿l btatements in accordance with
appliLdble law Ui)ited Kingdom Accounting Standards (United Kingdom Genetally Accepted Accounting
Practice).
The law applicable to charities in Northern Treland requires the charity trustees to prepare financial statements
for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources
and application of resources, of the chariry for that period.

Mourne Congregation of The Presbyterian Church in Ireland
Trustees. Annual Report Icontinuedj
Year ended 31 December 2025
Trustees re5POn5ibilitie5 5tatemeDt
In pr¢paring th¢s¢ financial statcmcnts, thc trustws arc r¢qllir¢d to..
clcct %uitablc accounting policic% and thcn apply thcm con%istcntly;
observe the methods and principles in the applicable Charities SORP.
Inake judginents and accounting estimates that are reasonable and prudent:
state whethei applicable UK Accountiiig Standards have been followed, subject to any TnateTial departures
disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping adequate accounting Tecord5 that are sufficient to show and explain the
charity's transactions and disc105e with reasonable accuracy at any tiine the financial p05ltion of the chaTity and
enable them to ensure that the finat]cial statement5 comply with the Charitie5 Act INortheTn Ireland) 2(X)8. They
are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detectiot] of fraud and other irregularities.
The tru5tees' annual Teport was approved on 27 May 2026 and signed on behalf of the board of trustees by..
wbin9ham
Rev William Bingham
Trustee
William Turner
Trustee

UHY
UHY Ha¢k•rYoung Fit¢h
Ch*rt•Y•d Aeeount•nts
B•lhst
Suite 2.06
Custom House
Custom House Square
Belfast BTI 3ET
MOURNE CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
T +44 2890 322 047
E b&lfast@uhy-uk.eom
INDEPENDENT AUDITORS, REPORT TO THE
MEMBERS OF MOURNE CONGREGATION OF
THE PRESBYTERIAN CHURCH IN IRELAND
Londo
222Th• Quadrangl¢
Cambridgè Squarè
London W2 2PJ
T +44 2073 057 489
Opinion
www.uhy-ukLom
We have audited the financial statements of Moume Congregation of the Presbyterian Church In Ireland Ilhe
'charily'l for the year ended 31 December 2025 which comprise the Statement of financial aclivilies, the Balance
sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies.
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable
in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice).
In our opinion the finan￿al statements=
give a true and fair view of the state of the Charity's affairs as at 31 De￿mber 2025 and of ils incoming
resources and application of resources, including its income and expenditure for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice-
and
have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts
in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 and in other respects the requirements of the Charities Act (Northern Ireland) 2008.
Basis for opinion
We conducted our aud(( in accordance with International Standards on Auditing IUKI IISAS {UK)l and applicable
law. Our resF)onsibilities under those standards are further described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the Charity in accordance with the ethical
requirements that are relevant lo our audit of the financial statements in the United Kingdom, including the
Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit eviden￿ we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In auditing the financial slalements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Helping you prosper
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MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE
PRESB￿ERIAN CHURCH IN IRELAND {CONTINUEDI
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubl on the charty's ability to
continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described
in the relevant sections of this report.
Other infomiation
The other infomation comprises the infomialion included in the Annual report otherthan the financial statements
and our Auditors, report Ihereon. The Trustees are responsible for the other information contained within the
Annual report. Our opinion on the financial statements does not cover the other information and, except lo the
extent otherwise explicitly staled in our report, we do not express any form of assuran￿ conclusion Ihereon. Our
responsibility is lo read the other information and, in doing so, consider whether the other information is materially
inconsislenl with the financial slalements or our knowledge obtained in the course of the audit, or otherwise
appears lo be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information. we are required to report that fact.
We have nothing lo report in this regard.
Opinion on other matters prescribed by the Charities (Accounts and Reports} Regulations
(Northern Ireland) 2015
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, report for the financial year for which the financial statements are
prepared is consistent with the financial stalemenls.
the Trustees, reFX)rt has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the Charity and ils environment obtained in the course of the
audit, we have not identified material misstalemenls in the Trustees. report.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations (Northern Ireland) 2015 requires us to report lo you if, in our opinion..
adequate accounting records have not been kept, or returns adeqLJate for our audit have not been received
from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of Trustees. remuneration specified by law are not made., or
we have not re￿iVed all the information and explanations we require for our audit., or
the Trustees were not entitled lo prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies. exemptions in preparing the Trustees. report and from
the requirement to prepare a Strategic report.
Responsibilities of trustees
As explained more fully in the Trustees, responsibilities slalemenl, the Trustees Iwho are also the directors of the
charitable company for the purposes of company lawl are responsible for the preparation of the financial
statements and for such internal control as the Trustees determine is necessary lo enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error.

MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE
PRESB￿ERIAN CHURCH IN IRELAND {CONTINUEDI
In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to continue
as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis
of accounting unless the Trustees either intend to liquidate the Charity or lo cease operations, or have no realistic
altemative but to do so.
Audltors. responslbllltles for the audlt of the financlal statements
Our objectives are lo obtsin reasonable assuran￿ about whether the financial slalements as a whole are free
from material misslalemenl, whether due to fraud or error, and lo issue an Auditors, report that indudes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial slalements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, lo detect material misslalements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below..
Our approach lo identifying and assessing the risks of material misstatement in respect of irregularities.
including fraud and non-compliance with laws and regulations, was as follows=
The engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills lo identify or recognise non-compliance with applicable laws and regulations. As part of
the audit in accordance with ISAS IUKI we exercised professional judgement and maintained professional
sceplicism throughout the audit. We identified the laws and regulations applicable lo the company through
discussions with directors and other management, and from our commercial knowledge and experience of the
sector and we focused on specific laws and regulations which we considered may have a direct material effect
on the financial statements or the operations of the company, including but not limited to taxation legislation
and dats protection, anti-bribery, employment, environmental and health and safety legislation.
We assessed the susceptibility of the company's financial statements to material misslatemenl, including
obtaining an understsnding of how fraud might occur, by making enquiries of management as to where they
considered there was sUs￿ptibilItY to fraud, their knowledge of actual, suspected and alleged fraud and
considering the internal Controls in pla￿ to miligale risks of fraud and non-compliance with laws and
regulations. We obtained an understanding of internal controls relevant lo the audit in order lo design audit
prO￿dureS that were appropriate in the circLJmstances but not for the purpose of expressing an opinion of the
effectiveness of the Company's internal controls.
To address the risk of fraud through management bias and override of controls, we performed analytical
procedures to identify any unusual or unexpected relationships,. tested journal entries to identify unusual
transactions and assess the risk of management override of controls,. evaluated the appropriateness of
accounting policies used, including managements, use of the going concern basis of accounting, and the
reasonableness of accounting eslimales and related disclosures made by management., and investigated the
rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included but were not limited lo agreeing financial statement disclosures to underlying supporting
documentation., reading the minutes of meetings of those charged with governance., and enquiring of
management as lo actual and potential litigation and claims.
12

MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE
PRESB￿ERIAN CHURCH IN IRELAND {CONTINUEDI
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading lo a material misstalemenl in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial stalemenls, as we will be less likely lo become aware of InStan￿S of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentstion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website al.. www.frc.org.uklauditorsresponsibilities. This description forms part of our
Auditors, report.
Use of our report
This report is made solely lo the Charity's trustees, as a body, in accordance with Section 65 of the Charities
Act (Northern Ireland) 2008. Our audit work has been undertaken so that we might state lo the Charity's
trustees those matters we are required lo slate to them in an ALJdilors' report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and
its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.
Michael Fitch Isgnior Ststutory Auditor)
for and on behalf of
UHY Hacker Young Fitch Limited
Suite 2.06, Custom House
Custom House Square
Belfast
BT1 3ET
Date.. 2Th May 2026
13

Mourne Congregation of The Presbyterian Church in Ireland
Statement of Financial Activities
Year ended 31 December 2025
2025
Restricted Endowment
fullds
funds
2024
Unrestricted
fullds
Total funds
Total funds
Note
IN¢ome #nd endowments
Donati0115 and lebTacies
Charitable activities
Investment income
Other incoine
347,149
1.240
33,833
4.803
144.395
43.194
4,341
2,000
491.544
44,434
38,174
6,803
515,294
48,962
40,903
2,511
Total income
387,025
193,930
580,955
607,670
Expenditure
Expcnditur¢ on ¢haritabl¢
362,803
197,985
560,788
534,527
Total expenditure
362,803
197,985
560,788
534,527
Net gains on investhients
11
161
{4,1061
(3,945)
11,2281
Net income
24,061
14,0551
4,106
24,112
74,371
Transfers between funds
14,0001
4.000
Other recognised gains and losses
Gains froin revaluation ol-fixed
asset
20,000
Net movement in funds
20,061
155)
4,106
24,112
94,371
Reconciliation of fund5
Total fund% brought forward
Total funds carried forward
903,012
1,499,680
102,337
2,SOS,029
2,410,658
923,073
1,499,625
106,443
2,S29,141
2,505,029
The statement of ftnancial activities in¢ludes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notgs on pago$ 17 to 32 form part of th9$9 financial statomgnts.
14

Mourne Congregation of The Presbyterian Church in Ireland
Statement of Financial Position
31 December 2025
2025
2024
Note
Fixed assets
Tan¥sible fixed assets
Investments
15
16
1,286.211
166,850
1,266,078
162,904
1,453.061
1,428,982
Current assets
DebtOTS
Cash at bank and in hand
17
94,669
1.020,351
109,575
1.005,578
1.115,020
Creditors: amounts falling due within one ye&r
Net current as5etS
18
22,940
21,106
1,092.080
1,094,047
Total assets less eurrent liabilities
2,545.141
2,523,029
Provlslons
20
16,000
18.000
Net assets
2.529,141
2.505,029
Funds of tbe eharity
Endowment fuiids
RestTlCted funds
Unrestricted funds
106,443
1,499,625
923,073
102.337
1,499,680
903,012
Total charlty funds
22
2.529,141
2.505,029
These financial ststements were approved by the board of trustees and authori5ed for issue on 27 May 2026 and
are signed on behalf of the board by..
Wbi￿gh4￿
liliieJ
Rev William Bin¥ha
TTUStee
William Tutner
Trustee
The notgs on pago$ 17 to 32 form part of th9$9 financial statomgnts.
15

Mourne Congregation of The Presbyterian Church in Ireland
Statement of Cash Flows
Year ended 31 December 2025
2025
2024
Cash flows from operatlDg activities
Net income
24,112
74.371
Adjtistmenlsjor..
Depieciatioii of tsn¥Fible fixed ￿SEts
Net gFains on investTnents'
Dii'idend5. Illteie5t and ients froni iiiN'estments
Other inteiest receivable and siinilui incoine
Accrued expen5eb/lincomel
11,100
{3,945)
110,006)
128,168)
760
9,386
11,2281
110,0201
130,8841
{9641
Changes in..
TTade and uther debtors
Trade and other creditors
Provisions and employee benefits
Other operating cash flow changes
Ca%h gcncratcd from opcrations
15,218
1,074
(2,000)
118,8761
977
12,0001
8,145
20,763
Interest received
27,856
32,234
Net cash from operating activities
36,001
52,997
Cash flows from investing activities
Dividends, interest and rents from investments
Purchase of tangible assets
Proceeds from sale of other investments
10,006
131,233)
10,020
(12,9951
Net cash used in investlllg activities
(21,228)
12,975)
Net increase in cash and cash cquivalcnts
Cash and cash equivalcnts at beginning of year
14,773
1.005,578
50,022
955,556
Cash and ¢ash equivalents at end of y¢or
1,020,351
1,005,578
The notgs on pago$ 17 to 32 form part of th9$9 financial statomgnts.
16

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements
Year ended 31 December 2025
General inform&tio
The charity 15 a public benefit entity and a registered charity in Northern Ireland and is unincorporated.
The address of the principal otTice is 17 Main Road, Ballymartin, Kilkeel, Newry, Co DO￿l, BT34 4NU.
StatemeDt of compliance
These financial statements have been prepared in compliallce with FRS 102, 'The Financial Reporting
StandaTd applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice
applicable to chaTlties prepaTing their account5 in accordance with the Financial Reporting StandaTd
applicable in the UK aiid Republic of Ireland (FRS 102) {ChaTlties SORP IFRS 102)} and the Charitie5 Act
(Northem Ireland) 2008.
Aecounting polieies
Basis of preparation
The financial statements have been prepared on the hibtorical c05t basis, as inodified by the revaluation of
Lertain financial assets and liabilities and investment property measured at fair value through income &
expenditure.
The financial siatements are prepared in sterling. which is the functional currency of the entity.
Moume Congregation of The Presbyterian Church in Ireland constitutes a public benefit entity as defined
by FRS 102.
Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has
adeqiiate resources to continue in operational existence for the fore8eeable fil￿re. For this reason, they
continue to adopt the going concern basis in Preparing the financial statements. To ensure thi8, the ¢harity
has a reserves policy to develop and maintain unrestricted reserves equivalent to 12 months incoming
resources without prejudicing the ongoing activities of the organisation.
Judgements and key sources of estimation llneertainty
In the application of the charity's accounting policie5, the t￿Stee5 aTe required to make jiidgementS,
estimates ajid assumptlOll5 about the carrying amount of assets and liabilities that are not readily apparent
from other source5. The estimates aiid associated as5umption5 ale based on historical experience and
other factor5 that are considered to be relevant. Actual results niay diffeT froin these estimates.
The estimates underlyin¥F d5suinptions die received on dn ongFoin¥ b￿s15. Revibions to accounting
estim￿te￿ are reco¥Fiiised in the period in which the estiTnate is reN'ised where the TeN'ision affect5 only that
period, or in the period of the revision and future periods where tlie revision affects both Cu￿t￿t und future
periods.
17

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
Accounting policies (¢yttlinNed)
Fund accollntiThg
Unrestricted funds are available for use at the discretion of the t￿Ste£S to further any of the charity's
PUTP05es.
Designated funds are unrestricted fund5 eartnarked by the trustees for particular future project or
commitment.
Restricted funds are bubieLted to restriLti011s on their expenditure deLlared by the doiior ur tliiough the
teTmS uf Ltppeul, und fall into one of two sub-Lla5ses'. rebtriLted inLUltit fundb or endowqnent fund5.
Wheie the Ttustees make a transfer tsf funds froin geneial I'unds to a restricted fund, the Lhaiity ieserves
the right to transfei tl)e uniestiiLted element of that fui)d into geneial reserves at any tin)e in the future.
Incoming resourees
All income is recognised once the charity has entitlement to the income. it is probable thai the income will
be received and the amount ofincome receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either.. the chariry is aware that probate
has been granted. the estate has been finalised and notification has been made by the execulorls) to the
Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a
Icgacy, in wholc or in part, is only consid¢rcd probablc wh¢n th¢ amount can b¢ m¢a%urcd r¢liably and th¢
charity has bccn notificd of the ¢xc¢utor's int¢ntion to mak¢ a distribution. Whcr¢ l¢ga¢i¢s hav¢ bc¢n
notificd ta th¢ eharity, or thc charity is awarc of thc granting i)f probat¢, and th¢ crit¢ria for in¢om¢
rccognition have not bcen mct, th¢n the legacy is trcat¢d as a ¢ontingcnt ass¢t and disclosed if mat¢rial.
Income tax recoverable in relation to donations received under Gift Aid or deed￿ of covenant is recogni￿ed
at thc timc of thc donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is
receivable.
18

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
Accounting policies (¢yttlinNed)
Resources expended
Expenditure is Tecognised on an accruals basis a5 a liability is illCUTTed. Expenditure include5 any VAT
whicli caniiot be fully recovered, and is classified under heading5 of the statetnent of financial activities to
whicl) it relates..
expendi￿re on Taising funds includes the costs of all fundraising activities, events, non-charitable
trading activities, and the sale of donated goods.
expendi￿re on charitable activities includes all ¢osts incU￿ed by a charity in undertaking aetivities
that further its ¢haritable aimq for the benefit of its beneficiaries, in¢luding those support costq and
Costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor
part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the reSou￿e. Direct costs attributable
to a single activity are allocated directly to that activiry. Shared costs are apporiioned between ihe activities
they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are stated at cost {or deemed costl less accllmulated depreciation and accumulated
impairnient losses. All assets costing more than £1,000 are capitalised.
Cost includes the origit]al piirchase price, costs directly attributable to bringing the asset to its working
condition for its intended use, di51nantling and restoration costs.
The Charity have utilised FRS 102 transitional rule5 foi property and have included all property in iise by
the cliarity at the date of trat]sition to FRS 102 at deemed c05t, being the fair value of the propertie5 at that
time.
Depreeiation
Depreciation is calculated so ab to wtite off the L05t or deemed cost of an asset, less its iesidual value. over
the useful eLunoiniL life of that asset as followb..
Chuich Property
Fixtuies & Fittii)gs
Motoi Vehicles
No depieciation as residual values in excess of cost
I O°/D-25 % stiaight line
25% straight line
The assets, residual values and useful lives are reviewed. and adjusted. if appropriate. at the end of each
reporting period. The effect of any change is accounted for prospectively.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair
value cannot be reliably measured, assets are measured at cost less impaimient.
19

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
Accounting policies (¢yttlinNed)
Investment5
Listed inve5tn]ents are mea5UTed at fair value with changes in fair value being recogni5ed in income or
expet]diture.
Investment property
Investment property is revalued to its. fair value at each reportin¥ date and any Lhange5 in fair value are
recognised in PTufit or ltsb5.
Provlslons
Provisions are recognised when the entity has an obligation at the rewirting date as a result of a past event,
it is probable that the entity will be required to transfer economic benefits in settlement and the amount of
the obligation can be estimated reliably. Provisions are iecognised as a liability in the statement of
Iinancial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle ihe obligation at the
reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best
estimate of the amount that ivould be required to setile the obligation. Any adjustments to the amounts
previously recognised are recognised in income OT expenditure unless the provision was originally
recognised as part of the cost of an asset. When a provision is measured at the present value of the amount
expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance
cost in the statement of financial activities in the period it arises, and is allocated to the appropriate
expenditure heading.
FinAn¢ial instruments
Thc charity only has financial as%cts and financial liabilitics of a kind that qualify a% ba￿lC financial
instrumcnts. Ba%ic fjnancial in%trumcnt% arc initially rccogni8cd at transaction valuc and %ub%cqucntly
measured at their settlemellt value with the exception of bank loan5 which are subsequently tnea5ured at
amortised cost using the effective interest method.
Defined eontribution plans
The charity opetates a defined Lontribution pension bcheine and the pension charge repteseiits the arnounts
payable by the chaiity tu the fund in respeLt of the year.
20

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
Donations legacies
Unrestricted
Funds
Restricted Total Fund5
Fllnd5
202S
DonatioDs
Free Will Offering
Gift Aid
Loose collections
Stipend
District collection5
Small donations scheme
Sunday school
Livingstonia
Missions Hoine & Abroad
Mid-week offering
Mission boxes
Property fund
Orphan society
PW Hanwest appeal
Belfast City Mission
Fisherman Service
Mission Committee
Students Bursary
Other donations
272,034
52,615
14,838
2.701
1.009
2.000
272,034
52,615
14,838
2,701
1,256
2,000
833
42,105
247
833
42.105
54.362
3.161
1.21
3.454
9.199
3,661
9,399
3,161
1,210
3,454
9,199
3,661
9,399
1,153
9,427
9,427
1,952
6,184
8,136
Legacies
L£gacies & bequests
347,149
144,395
491,544
21

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
Donations legacies
Unrestricted
Fund5
Restricted
Fund5
Total Funds
2024
Donatitsns
Free Will Offering
Gift Aid
Loose collections
Stipend
District collections
Small donations scheme
Sunday school
Livingsionia
Missions Home & abroad
Mid-week offering
Mission boxes
Propcrty fiind
Orphan %ocicty
PW Harvc%t appcal
Bclfast City Mi%sion
Fishcrnian Scrvicc
Mi8%ion Committcc
S￿dents Bursary
Other donations
Legaeie5
Legacies & bequests
264,805
48,786
14,211
2,360
472
2,000
264,805
48,786
14,211
2.360
472
2.000
875
68,395
54,573
2,385
1,663
3,227
9,353
3,176
9,924
1,285
8,809
1,576
12,419
875
68,395
54,573
2,385
1,663
3,227
9,353
3,176
9,924
1,285
8,809
1,576
5,494
6,925
5,0(M)
5,OtN)
339,559
175,735
515,294
ChAritAbl¢ activities
Unrcstrictcd
Funds
Rcstrictcd Total Funds
202S
Church Magazincs
Mourne Pre%byterian Women
Mourt]e Boys Brigade
Mourt]e Girls Brigade
Mourt]e Youth Council
Mourt]e Youth Fellowship
Saturday Club
Rainbows
1,240
1,240
9,076
20,959
7,173
2,900
1,825
190
1,071
9,076
20,959
7,173
2,9(N)
1,825
190
1.071
1,240
43.194
44,434
22

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
Charitable activities
Unrestricted
Fund5
Restricted
Fund5
Total Funds
2024
Church Magazines
Mourne Presbyterian Wornen
Moume Boys Brigade
Moume Girls Brigade
Moume Youth Council
Moume Youth Fellowship
Saturday Club
Rainbows
1.268
1,268
9,238
8.046
3.584
2.621
23,048
9,238
8.046
3.584
2.621
23.048
1.157
1.157
1,268
47,694
48,962
Investment ineome
Unrestricted
Funds
Restri¢ttd Total Funds
Funds
2025
Income from invesiinent properties
Bank interest receivable
Other investment income- dividends
10,006
23,736
91
10,006
26,026
1,542
2.890
.451
33,833
4,341
38,174
Unrestricted
Funds
Restricted
Fllnd5
Total Funds
2024
Income fTom investment propertie5
Bank iiitere5t Teceivable
Othei investment income- dividend5
10,020
25,017
88
10,020
29.596
1,287
4,579
1,199
35,125
5.778
40,903
Other iThcome
Unrcstrictcd
Funds
Rcstrictcd Total Funds
Fund5
202S
Youth Hall - reduction in provision
Other income & unpresented cheque
Grave fees
Use of Hall
Radio Ulster Broadcast Service
InsuianLe Claiin
2,0(H)
2,OIMI
180
250
250
4.123
180
250
250
4,123
4,803
2.0(X)
6,803
23

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
Other iThcome (toMil#uÉd)
Unrestricted
Fund5
Restricted
Fund5
Total Funds
2024
Youth Hall - reduction in piovision
Othei incoine & unpresented cheque
Grave lees
Use ol-Hall
Radio Ulster Broadcast Serviee
Insurance Claitn
2,0(X)
2,0(M)
440
440
2,000
2,511
Expenditure charitable activities bv fund type
Unrestricted
Funds
Restricted Total Funds
Funds
202S
Advancing Christianity
Support Costs
203,864
158,939
197,968
17
401,832
158.956
362,803
197.985
560,788
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Advancing Christianity
Support costs
167,469
136,206
230,834
398,303
136,224
303,675
230.852
534,527
Expenditure on charitable 8Ctivi¢ies b), activity type
Activities
undertaken
dire¢tly Support costs
Total funds
2025
Total fund
2024
Advancing Christianity
Governance costs
401,832
148,894
10,062
550,726
10,062
524,661
9,867
401,832
158,956
560,788
534,528
10. AnAlysi$ of support ¢ost$
Advancing
Christianity
Total 2025
Total 2024
Staff costs
PT¢miscs
General office
Finance costs
Governance costs
Depreciation
Support costs- OtheT congregational cost5
37,8R
82,539
6,879
460
10,062
11,100
10,036
37,880
62,539
6,879
34,855
63,926
7,010
486
9,867
9,386
10.664
10,062
11,100
10,036
158,956
158,9$6
136,194
24

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
11. Net gains on investments
Unrestricted Endowinent Total Fund5
Funds
Funds
2025
Gaii)slllosses) on listed investiknents
4.106
3,945
Unrestricted Endowment
Funds
Funds
Total Funds
2024
Gainsl(losses) on listed investments
169
1,059
1,228
12. Net income
Net income 15 Stated after chargIn￿(crEditi￿￿I-.
2025
2024
Depreciation of tsngFible fixed a55et5
Fees payable for the audit of the financial statements
11,100
4,158
9,386
3.960
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2025
2024
Wages and ￿[arleS
Social Security costs
Einployer contribution5 to pension plan5
Othei einployee benefit5
120,094
11,896
10,853
14,799
105,715
8,481
14,053
12,043
157,642
140,292
The average head Coiillt of employee% during the year w&$ 5 12024.. 41. The average number of full-time
equivalent employees during the year is analysed a.% follow%'.
2025
2024
Minister
Associate ininister
Maintenance
Other
Thc numbcr of cmployccs whoqc rcmuncration for thc ycar fell within thc following bands, wcre..
2025
2024
£60.000 to £69,999
25

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
14. Trustee remuneration and expenses
The Minister of the congTegation, Rev William Bingham, is also a trllstee. Rev Bin￿a￿ received
reiniineration of £57,788 (2024 - £55,834) and expenses (including car allowance & mileage) of £9,517
12024 £9,507) in hi5 capacity as the Minister of the congregatiot]. Pension contribution of £10,113 (2024
£13,400) w¢rc also paid to th¢ Pr¢sbytcrian Church in Ircland P¢nsion S¢hcm¢ (2009) in ￿Sp¢¢t of R¢v
Bingham.
No other trustees received any remuneration. and no otheT trustees claimed any expenses during the yeaT III
connection witli tlieir dutie5.
15. Tangible fjxed assets
CliurLh Fixtures and
Property
fittin¥b Motor vehicles
Total
Cost
Ai l January 2025
Additions
1,235,000
13,205
31,233
12,995
1.361,200
31,2.13
At.11 December 2025
1,235,000
144,438
12,995
,392,433
Depreciation
At l January 2025
Charge for the year
At 31 December 2025
91,872
7,850
3,250
3,250
95,122
11,100
99,722
6,5(M)
106,222
Carrylng amount
At 31 Deccmbcr 2025
1,235,000
44,716
6.495
1,286,211
At 31 December 2024
1,235,000
21,333
9,745
1,266,078
Church Ptoperty includes all properties owned and occupied by the Chaiity in Advancement of
Christianity and ii)cludes the Moume Piesbjterian Church building. Grnveyard. Halls, Youth Centre,
Apartment and Manse.
Church Property was recognised in the financial statements using a fair value valuation as deemed cost on
transition to SORP 2015 IFRS 1021.
The valuation was perforn)ed by independent extemal valuers, Osbome King, as at 3 1st December 2015,
on the basis of Fair Value. Fair Value being the amount for which an asset could be exchanged between
knowledgeable, willing pallies on an arn]'s lengih basis in accordance with Financial Reporting Standard
102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. (FRS 1021 and the
Charities SORP 2015 ISORP 2015).
Giv¢n th¢ natuw of th¢ prop¢rti¢s and th¢ high l¢v¢l of on-going maint¢nan¢¢ to which thcy ar¢ subj¢¢t, no
dcpr¢ciation is appli¢d ti) Church Prop¢rty. Thc rcsidual valu¢ of Chllrch Propcrty is consid¢r¢d to b¢ at
Icast ¢qual to th¢ d¢¢m¢d cost of th¢ prop¢rty.
Duc to thc agc and naturc of Church propcrty it was not pos%iblc to rcliably statc thc hi.%toric cost of
C.hureh propcrty.
Fixtures & fittings are recorded a depreciated historical cost.
26

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
16. Investments
Listed
investinents
Investment
properties
Other
investment5
Total
Cost or valuation
At l January 2025
Additions
Fair value movements
39,164
120,000
3,740
162,904
4.106
(1601
3,946
At 31 December 2025
43,270
120,000
3.580
166,850
Impairment
At l Janv&ry 2025 and
31 December 21125
Carrying amount
At 31 December 202S
43,270
120,000
3,580
166,8SII
At 31 December 2024
39.164
120,000
3,740
162,904
All investments shown above are held at valuation.
Investment propertie5
Investtntnt property at Greencastle Street, Kilkeel has been included in the financial statements at fair
value.
The property wa5 valued by Keith GrahaTn, an independent valuer, qualified llnder the Royal Institution of
CharteTed Surveyors, possessing Televant expeTiellce in the area. The valuation was on the basis of
Market Value, as at 7th April 2025.
Market Value (fair value) is tlie ainouiit for which an asset coiild be exchanged between knowledgeable,
willing partie5 on an attn's length basis in accordance with Financial Reporting Standard 102 The
Fin(Incial Rtporting Stdndard applicable in the UK and Republic of Ireland, {FRS 102) and the Ch(Illties
SORP 2015 {SORP 2015}.
The Trustees consider the lair value of this property at the year-end not to be materially different from the
professional valuation dated 7th April 2025.
Financial assets held at fair value
Both listed and other invesiments are recorded at their fair value at the balance sheet date.
The fair value of ihe listed investments and the general investmeni fund are determined by reference to the
quoted price for identical assets in an active market at the balance sheet date.
17. Debtors
2025
2024
Prcpaymcnts and a¢crn¢d incom¢
Oth¢r d¢btors
22,353
72,316
38,364
94,669
109,575
27

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
18. Creditors: Amounts fAlling due within one year
2025
2024
Trade creditors
ACCE￿a]S at]d defe￿ed income
Social Security and other taxes
2,842
18,913
1,185
1,645
18,854
607
22,940
21,106
19. Deferred income
2025
2024
Amount dcfcrrcd in y&qr
7S0
1,451
20. Provisions
Youth Hall
At l January 2025
Annual ownership movement
At 31 December 202S
18,000
(2,000)
16,000
Conbtructioii of the Ytsuth Hdll dt Greencdbtle Stieet, Kilkeel was a jtsint project between Moume
Presbyteiidll Church and d tl)ird-Pdrty governinent I'under.
Under the agreement between the parties, Mourne Presbyterian Church's percentage ownership of the
Youth Hall increases annually with the passing of time. until it will own 100 /0 ol. the asset. As the l'ull
value of the asset has been reflected within the fixed asset, a provision recognising the government funder's
interest in the asset has been recorded.
21. Pensions and other post-retirement benefits
Pension contributions
The amount recognised in income or expenditure as an expense in relation to defined contribution plans
was £10,853 (2024.. £14.053).
28

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
21. Pensions and other post-r¢tirement benefits (40Klinwed)
The charity operate5 a defined contribiition pension scheme for its employees. The assets of the scheme
are held separately from those of the charity in an independently admilllSteTed Fund. The pen5lOll Cost
charge represents contributions payable by the charity to the fund at]d amounted to £740 (2024 - £6531.
Contributions totalling £169 (2024 - £149) w¢r¢ payabl¢ to th¢ fund at th¢ balan¢¢ sh¢ct dat¢ and ar¢
in¢lud¢d in cr¢ditors.
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme
12009). Thi5 is a Scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The
congie¥atlOIl P(IyS (In (Ibsebbment to the Piesbyteiidn Church in Ireland equivalent to the employer's
pension contributions for the Scheme and based on the stipend paid to the minister.
The Presbyterian Church in Ireland Pension Scheme (20091 is a lunded Schenie ol. the delined benelit type,
proN'iding delined benefits based on career average revalued salary. The Schenie has absets held in a
separately adniinistered fund managed by a board of trustees. The Presbyterian Church and the Scheme
Trnstees have agreed a I'unding plan to ensuie the SLheme is sU￿]e1e1)tlY lunded to meet current and future
obligatitsns. Following the 2023 Triennial Actuarial Valuation of the Fund. the fomial schedule of
contributions was changed to reflect the significant improvement in the scheme's funding level. The
Presbyierian Church now a￿eed to pay contributions of 17.5'/. (2024 - 241.) of pensionable salaries to
cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and
funding the scheme deficit.
During the year the Charity made payments of £10,113 (2024 - £13,400) to the fund. There were no
coniributions outstanding at ihe balance sheet date in the current or prior year.
22. AnAIysi5 of eharitable funds
Unrestricted funds
Gains and
105ses
At 31 Dec
2025
At l Jan 2025
Income Expenditure
Transfers
General funds
903,012
387,025
1362,803}
14,0001
923,073
Gains and
At
losses 31 Dec 2024
At l Jan 2024
Income Expenditure
Transfers
General funds
843.080
376.463
1303.675}
(13,0251
169
903,012
29

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
22. AnAlysi$ of £hAritxble funds (cyntinu¢d)
Restricted funds
Gains and
losses
At31 Dec
2025
At l Jan 2025 Income Expenditure
Transfers
Church Buildings
liivestment Properties
Belfast City Mi55ion
LivinbTStonia Fund
Missions Honie & Abioad
OTphan Society
PW Harvest Appeal
Mid-week Oflering
Properly Fund
Mission Boxes
Fishemans Service
Earl Haig
Newell Bequest Income
Sunday School Offering
Student Bursary
Mission Committee
MPC Special Appeal
Teaching Week
A&R Patterson Fund
Mournc Prc%bJtcrian Womcn
Boy% Brigadc
Ciirl% Brigadc
Mournc Youth Council
Junior Youth Fcllow%hip
MPC Choir
Monday Club
Thursday Club
Saturday Club
Rainbow5
Badminton
1,217,000
120,000
9,674
41,985
24,701
1.709
521
1,674
16,871
881
2,000
1,219,000
120.000
9,303
36,852
31,025
1,732
9,399
42,104
54,362
9,198
3,662
3,161
3,454
1,255
110.7701
147.2371
148.0381
{9,1751
1,000
13,6651
{2.7001
20,325
1,3.16
(8001
{1.1531
(6981
{3.9161
{9UOI
698
3,901
834
3,774
917
3,759
851
1,750
9.427
(6,012)
13,2811
1,884
3,971
(3,971)
(1,0151
113,4141
128,637)
{8,892)
{7,018)
{2,350)
(19)
(30)
17)
(19)
{1,082)
(1321
36,477
6,246
3,961
1,904
6,309
19
410
77
1,692
525
603
10,197
20,966
7,175
2,902
1,831
12,3351
3,000
30,92S
1,575
2,244
1,788
11,332
4,000
5,542
381
70
1,604
514
472
192
1,071
1261)
1.499,680 193,930
1197,9851
4,000
1,499.625
30

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
22. AnAlysi$ of £hAritxble funds (cyntinu¢d)
Gains and
105ses
At31 Dec
2024
At l Jan 2024
Income Expenditure Transfers
Church Buildings
It]vestinent Properties
Belfabt City Mi55ion
Livinbwstonia Fund
Missions Honie & Abioad
OTphan Society
PW Harvest Appeal
Mid-week Offerins
Properly Fund
Missioi) Boxes
Fishernians Service
Earl Haig
Newell Bequest Income
Sunday Scl)ool Offering
Student Bursary
Mission Committee
MPC Special Appeal
Teaching Week
A&R Patterson Fund
Mourne Presbyterian Women
Boy% Brigadc
Ciirl% Brigadc
Mournc Youth Council
Junior Youth Fclloiv%hip
MPC Choir
Monday Club
Thursday Clllb
Saturday Club
Rainbow5
Badminton
1,215,000
i 00,000
4,681
38,876
29,494
1,767
593
1,739
13,643
978
2,000
1,217,000
120,000
9.674
41,985
24,701
1.709
521
1.674
16,871
881
20,000
9,924
68,395
54.573
9,353
3,177
2,385
3.228
903
1.284
050
5.261
876
1,576
8,809
4,844
14,931}
(65,286)
(59,366}
19,411}
13,249}
12,450}
I I,000}
11,284}
1650)
12,665}
1900)
11,576}
17,809} (1,(100}
14,844}
1,178
941
3,774
917
1,750
1,750
29,659
3,997
1,829
6,561
10,041
94
440
84
1,966
331
658
15,492
8,049
3,585
2,625
23,059
(11,923}
17,900}
13,553}
17,282}
(36,616)
175}
{30}
{7}
1276)
1963)
{55}
3,249
2,100
2,100
36,477
6,246
3,961
1,904
6,309
19
410
77
1,692
525
603
9,825
1,157
1.466,300
231.207
1230,852}
13,025 20,000
1,499,680
Endowment funds
Gains and At 31 Dec
losses
2025
At l Jan 2025 Income Expenditure Transfers
Newell Bequest Endowment
102.337
4,106
106,443
Gain5 and At 31 Dec
losses
2024
At I lan 2024 Incotne Expenditure Transfers
Newell Bequest Endowment
101,278
1,059
102,337
31

Mourne Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements {continuedJ
Year ended 31 December 2025
23. AnAlysi$ of net aSSets betwe¢n funds
UnTestTiCted
Funds
Restricted Endowment Total Fund5
Funds
Fllnd5
202S
Tangible fixed assets
It]vestinents
Current ￿SsetS
Creditoib less th&￿ l yeai
Provi5ion5
51,211
3,580
890,472
122,1901
1,235,000
120,000
161,375
{7501
116,0001
1,286,211
166,850
1,115,020
(22,940)
(16,000)
43,270
63.173
Net #ssets
923,073
1,499,625
106.443
2,529,141
UnTestTiCted
Funds
Restricted Endowment
Funds
Funds
Total Funds
2024
Tangible fixed assets
Investmeiits
Current assets
Creditor5 less than l year
Provi5ion5
31,078
3.740
887,849
119,6551
1,235,000
120.000
164,131
{1,4511
118,0001
1,266,078
162,904
39,164
63,173
121,1061
118,0001
Net assets
903,012
1.499,680
102,337
2.505,029
24. Analysi5 of change5 in net debt
At
31 Dec 2025
At l Jan 2025 Cash flow5
Cash at bank and in hand
1,005,578
14,773
1,020,351
25. Related parties, trustee remuneration and expenses
The Minister, Rev William Bingham is Considered to be key management personnel of the charity. Total
remuneration paid to R¢v Bingham by way of his employment with the Church is detailed in Note 14.
R¢v William Bingham occupicd r¢sidcntial ehurch prop¢rty at Mans¢ Road, Kilk¢¢l (Th¢ Mansc) in his
rol¢ as Minist¢r of the Cong￿gation. Rcl.. Bingham was not ¢harg¢d rcnt fi)r us¢ of this prap¢rty.
During the year the charity donated £6,000 (2024 - £6,000) to Gary Bingham la trnsteel in support of his
work thc Bcifast City Mission.
During the year the charity paid £462 (2025 £Nill to a business owned by Eric Niblock (a trustee) for
goods supplied to the charity. The transaction was on normal comrnercial business terms.
32