CHARITY REGISTRATION NUMBER: NIC105045 Bangor West Congregation of the Presbyterian Church in Ireland Financial Statements 31 December 2025
Bangor West Congregation of the Presbyterian Church in Ireland Financial Statemants Year ended 31 December 2025 Page Trustees, annual port Independent auditorfs report to the members Statement of financial activities 13 Statement of financial position 14 statement of cash flov 16 Notes to the financial statements 16
Bangor West Congregation of the Presbyterian Church in Ireland Trustees. Annual Report Y•ar ended 31 December 2025 The trustees present their report and the financial stat8ments of the charity for the year ended 31 December 2025. Refer8nc• and admlnl•trntiv• d•tsil• Regl8terod charlty n•me 8angor West Congregation of the Presbyterian Church in Ireland Chorlty reglstratlon number NIC105045 Prlnclpal offico 91 Crawfordsbum Road Bangor BT19 18G Tho tfU81oe• Mrs C Bell Dr. M Bennett Mr D Boland Mr L Conway Mr J Eves Mr H Fulton Mrs J Fulton Mr B Knox Mr l McAleer Mr R McAvoy Mrs G McAvoy Rev Or C Mcmullen Mr B M[head Miss H Neill Mr D Polley Mr B Richardson Mr l Robinson Mr R Robinson Mr R Scott Mr P Shields Mr T Warwick D Wilson Mr G Cadeton Mr G Hall Mr M Harding Mrs R Morrison Mrs C Ritchie Mfs B Crav4ford Mfs S Ferguson Mr T Hinds Mrs E Neilly Rev R Houston (Retired 5 July 20251 <Reld 13 October 20251 {Rets'red 31 Juty 20251
Bangor West Congregation of the Presbyterian Church in Ireland Tru8ts88' Annual Report(¢onllnued) Year end•d 31 December 2025 Audltor Muir & Addy Chartered accountsnts & ststutory auditor 427 Howood Road Belfast BT4 2LT Banker8 Oanske Bank Donegall Square W8St Belfast BT16JS
Bangor West Congregation of the Presbyterian Church in Ireland Trustses. Annual Report (conlinued) Year ended 31 December 2025 Stru¢tur8, govemance and rn•nagement PURPOSE THE PRESBERIAN CHURCH IN IRELAND, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, exists to love and honour God through faith in His Son and by the power of His Spirit, and lo enable her members to play their part in fulfilling God's missh?n lo our world. West Presbytsrian Church is part of the Presbyterfan Church In Ireland IPCI} and as such is governed by ils conslitulion. Full details of its constitution are contalned in 'The Code.. The book of the Constitub'on and Government of the Presbyterian Church in Ireland, published by the Authority of the General Assembly. The Code can be viewed on-line on the PCI website. Withln the local Church tho rullng body Is the Klrk 8•B8lon, which is made up of ethted elders who work together with the Minister in 'the oversight and government of the congregation, for the up-building ol God's people in splritual fruitfulness and holy concord, and for the extension of Chri$Ys kingdom among all people,. The Kirk Session meets approximately 10 limes par year and is attended by eklers and staff members are invi18d to joln the deliberations. Wesl Church is a single ¢hur¢h with tsvo sites.. the main site is on the Rathmore Road {Wesl Rathmorel in Bangor and the other on Drumhirk Dnve, Kilcooley (Wesl @ Kilcooleyl. There is one Kifk Session and one Congregattonal Committee with both siles having elected representation on each body. The Eldern of the Chur¢h are also the Charlty Tru8toes of tho Church. This change came into place with the formal wistrallon of the church as an individual charity wilh the Charity Commission for Northern Ireland. The regi$tralion number for the chr¢h is NIC105045. The Kirk Session oversees the work of seven Action Teams. e8ch of which leads and develops the main mis610n of the church. The Teams for 2025 are.. Discipleship Missn Community Outreach Pastoral Care Youth and Children Worship Prayer The membership is made up both ol elders and other members of the Wgsl-Kilcooley congregation. Each Team is Co-convened ty a member of Staff and an elder. The Staff Team meets on a weekly basis and ensures the Go-ordinalion of the work and coherence around the aims of the church. This arrangement enables a more effective use of the time al Session meetings., a more wide-angled view of the whole ol church life for Session members, and a more distributed leadership team that gamers fresh expertise and helps develop new leadership talent. The Actson Teams each prepared an annual development plan which sel out théir respeclNe priOritS for 2025-26 and the submission of a budget. The plans were approved in principle by the Kirk Session subject lo a review by the Staff Team to ensu coherence and scope. Action Team Convenors report lo Session on key matters for decision and on key developments. The remits and composition of tho Action Teams were lo be reviewed in 2025, but this has been postponed in the light of the vacancy of the lead Minister post. A Congregational Commltt•e is in place to administer the temporal affairs of the congregation., these responsibilities are delegated lo the Committee by the Kirk Session, which retains the overall responsibility as the Charity Trustees. All of Ihe Ehlers can srt on the Church Committee but for
Bangor West Congregation of the Presbyterian Church in Ireland Trustees. Annual Report fcontinuedj Year endèd 31 December 2025 practical purposes a small number has agreed t¢ attend on a regular basls. AJnong the other duties thal have been delegated to Committee by lfj'rk Session are: the adMinistratn of all funds belonging to the congregation., the admini5trath)n of all the propety of the congregation, ils maintenance and insurance,. the oversight of the use of any part of the church premises.. the implementation of health and safety regulalKJns', hospitality and catering., the appointment, support and training of staff and volunteers.. and communication with the members and the wider community through dlgital and written media. The current committee is made up of twelve members who were elected in 2022. The following sub-groups have been formed. each with approval to co-opt a numb8r of other members of the congregation.. Property Human Resources Finance CommuniGations Calering & Hospltality Each of Ihe$e groups is using the significant expertise of thelr members to maka a positive contribution to the work ol the church across both sites. STAFFING The senior Minister of VVe$t, Ihe Very Rev. Dr Chaws Mcmullen, tired at the end of July 2025 after 26 years of devoted service. Rev. Richard Houston had been appointed as Associate Minister in April 2024 with this relif8ment in mind, and he has assumed various leadership duties which provides signlficanl continuity during the vacancy. The Very Rev. Roy Patton continues to work part-lime IPTI and makes a major contributs'on, especially in the areas of pastoral care and preachlng. In Ilne with the procedures of the PCI, the local Presbytery appointed a Vacarscy Convenor, Rev. Alvin Little, lo oversee the vacancy and in particular. the preparab'on and procedures leading lo the appointment of a n8w lead Minister. We arè grateful for the ministry of these three men. Our Clerk of Session, Mr Lindsay Conway, stepped aside from the eldership and as Clerk of Session in July 2025, and was con5equentty removed as a Charty Trustee. He was replaced as Clerk by the deputy Clerk of Session, Dr. Maureen Bennett. In September 2025, Mrs Leslie Campbell took up post as the new childn'S Worker. In addition to the above members of staff, we have a full-time IFTI Youth Associate., a FT Mission and Outreach Worker., a PT Music Director and a PT IT and AV Worker. Our administrative staff includes a PT book-keeper, a FT senior administrator and a PT office administrator. Our property staff includes one maintenance worker and 2 PT caretakers. We also fund a PT Café worker in our Kilcooley Café. The work of the Ses5i0n in the latter half of the year has largely been focused on adjusting to the absence of Dr. Mcmullen and preparing for his replacement. In May, the members of Session mel with the Vacancy Convenor, and during October and November the Session and staff met on three occasions to hear from three ministers of churches similar in size lo Wesl. Those discussions ulminated in a weekend conference entiued "Leaning In.. Looking Forward There has also been an increased emphasis on prayer during these months. We expect to get permission in early 2026 to call
Bangor West Congregation of the Presbyterian Church in Ireland Trustses. Annual Report l¢onflnuetl) Year ended 31 December 2025 a new lead Minister. Objoctlves and actlvltie$ The actNities of the Church include.. - West Church holds services of worship each Sunday and a range of other activities mid-week. All are open lo anyone of approprlate age andlor gender whether or not they are members of our congre9alion. Our fvndamenlal purpose is'To Serve Christ and to Serve Others., Wesl Church, like any Christian Church places a strong emphasis on prayer - prayer for our own members, our local communlty. our social, CNIC and political leaders and the worldwide Christian Church and its associated charitable organisations. Achlevomonts and perfonnaneo Ovorvl•w In spite of the changes in staff, the work of the Church and its role in the community contlnua lo flourish. Our strap line i$"Sorvlng ChTI81: S•r¥lng oth•rn-. Our values are enshnned in an anagram of West.. Worshlp - we worship God in spirit and truth. Equlp- we grow deeper together in Christ. Serve - we welcome and care for everyone together To11- we reach out in love and serviGe There are effectively five worship seNioe$ across our slles every Sunday morning. includlng Young West & Café Church, and a sixth on Sunday ev8ning$. These services have their own target group and represent the diversity of the congregation. Over the course of a Sunday, befvleen 650 and 700 people are in attendance, including Young Wesl Ifor 11-18 year olds) and We$1 Kids (for 3-11 year olds}. About 15 pre-school children are catered for in the Creche. The Sunday morning service in Kilcooley has an average attendance of beeen 40 an¢J 50 adutts. Kilcooley Kids continu85 to run concurrentiy with the main church servw,. been 7 and 10 children come along each week. We have a number of strategies in place to welcome new members on the Rathmore Road site. There is a welcome team on the doors al every seNice, and frequently during a worship seNice the Minister invites member5 of the congregation to greet those sitting around them. Secondly, we provide lea and ooffee beeen the services and a few elders or members of the Congregatson, along with the coffee servers, have their antennae honed to identify new people and introduce them to others who ¢an provide appropriate links. information or further introductions. Thirdly, the office stsff act as a conduit to introduce or pass on the names of new people to the Minister or other staff members, and subsequently to the leaders of those groups in which visitors or new people might be interested. Finally. we periodically hold 'Pizza with the Pastors, for new members after Sunday mming worship.
Bangor West Congregation of the Presbyterian Church in Ireland Trustees. Annual Report l¢onUnuedJ Year •nd•d 31 December 2025 Achi•v•monts and performance fcontlnu•d) Our Kilcooley site {Wesl @ Kilcooleyl is smaller, and currently about 80°k who attend Sunday worship enjoy coffee beforehand in the newly refurbished welcome area. The activities in Kilcooley are deliberately planned lo reach out lo potential new members and those who express an interest in leaming more are mel with by our Mission and Outreach worker, who plays a Critical role in linking with the community and the vanous community groups in the area. inviting peopk lo church and ensuring they receive a warm WelMe from member5. 11 has been encouraging to see the numbers grow across almost all th8 church activities in Kilcooley. The Pastoral Care Action Team, along with our Ministers, has worked over the course of the year to review how we best care for our members, particularty those who are house-bound or in less good health. We have a growing team of around 28 trained past0181 visitors. Over the past year. for example, their training wa5 enhanced by a Saturday morning inter-active conferen¢e al which they were ioined by about 25 other leaders. Around 22 different care homes are visited quarterty as well as over 55 individuals in their own homes. The pastoral visitors also follow up with families who have been bereaved, and they visit new mums. The role of the Discipleship Action Team is lo encourage our Life Groups laboul 25 of them which generally meet fortnighllyl, and to help arrange laught courses and a programme of apologelics-based seminars lon themes such as social medial. The new 2040 year olds group formed in 2024 continues lo meet fortnighlly and has around 25 on ils roll. The "Life in the Spiriv, course has been running in Wesl almost since the Church's foundation and was a key building-block in ils growth., it is the conduit for significant numbers to grow deeper in faith. In 2025 the course attracted around 35 parbcipants The Youth and Children's Action Team oversees a signrficant range of activities, Our Girfs, Bngade, Boys, Brwjade and Scout groups meet weekly and cater for almost 400 children and young people., behveen 3040% of these young people are not church m8mber$. Oui Sunday programmes include Wesl and Kilcooley Kids laround 1001 and Young West Ifor post-primary young people, with average attendance of 501, These a¢ts'vitie$ could not function without the leadership of around 165 leaders, all of whom are registered through A089 Nl and have completed the mandatory safeguarding training. On the Ralhmore Road there are several strands to our oulr8ach. reflecting both the size and thè diversity of the congregation. In addition lo our on90ing work. we have a number of specific annual events such as Easter Mission (for primary-aged children and with 233 enroled in 2025) and Christmasfesl, and the 'Lighl Party, lat Hallowe'enl for families. Alpha arsd our partnership work with Young Life (working with largely unchurched young 0p1a) and Safezone (the latter a street ministry on Saturday evenings) are more inlenlionalty evangeli$li¢, We also include in our outreach work. 'Little Acoms, for children and a 'Sycamore Club, for adu115 with leaming drfficulli8s from a¢r09S the North Oown area. and School Assemblies and Religious Education classes taken by our Youth and Children's Asscciale in several primary schools in the area. Approximately 25-30 babies and toddlers attend Wesl Tots each week with thair parents, grandparen15 or ¢hild minders,. approximately half of whom are not members of the Church. The Bangor West Nursery Play Group, which is registered with the Department of Education, runs Monday lo Friday and ha$ an enrolment of 26 children, over three- quarters of whom are not members of West. In Kilcooley. our broad strategy in moving forward has been to link where we could with local groups, lo build relationships and lo share Jesus. As with many Gommunities these days, there is much social need, bul our aim has been nol just to provide support where we could, bul avayS lo do so with the explanation that we are doing what we do in the name of Jesus. Our pro9rammes include". work with mums,. a parent and loddlers group,. an adult drop-in., a café run by volunteers,. a youth drop-in,. and a homework club for year 7 children. The Easter Mission Programme on Rathrrrfjre Road runs i Kilc¢Joley in August and attracted 50 children of primary school age in 2025. Around 80 hampers were distributed across the community before Christmas.
Bangor West Congregation of the Presbyterian Church in Ireland Trustees. Annual Report (continuedj Year ended 31 December 2025 Achi•v•m¢nts and perfornianee (continu¢dJ West Church makes an enormous financial contribution to the Presbyterian Church's United Appeal for M15slon {around £35.5k in 20251, which supports various chaplaincy work, a programme of social witness, overseas mission and smaller ¢hur¢hes across Ireland. Several West members are active members of various PCI committees, and that in lum has helped to facilitate links beeen the congregation and PCI'S work across the island. A number of our church members work in different mission roles In other parts of the worl¢J, including New Zealand, Russia, South Africa, Kenya and Canada., as a church family we support them financially and prayerfully. We have also provided £60k over the past four years to support El Abrigo Church in Cali, Columbia. West Church also continues to support the perse¢uted church and provides weekly grocery donations to the Storehouse Foodbank in Bangor. We have 8 number of other exlemal links - our members sit on the Board of Governors of three of our local schools,. we also ¢onlribule to the Neighbourhood renewal group in Kilcooley and work with one of the other community groups to provide an afterschool club in the area; we also work Glo$ety with Young Life to reach unchurched young people and some of our members support the work of Safezone, a pastoral and outreach ministry on the streets of Bangor on Saturday evenings. Property Considerable rèmedial woik on the roof of the Rathmore Road Welcome Centr8 has been ongoSng over the last few years. Plans are afoot to complete some further furbI9hMent on the Kilcooley sile and also to the Wesl Church Manse. Our premises are also used by vanous community groups and other charitses. Fln•nclal rovbow The incoming resourG95 for all aspects of church life in 2025 amounted lo £851,949. This compns8S £533,067 of incoming resources attributable lo unrestsled reserves and £318,882 attributable to restricted reserves. We are grateful to God and the generosity of the congregation for the increased levels of contributions. In total expenditure amounted lo £808,077 The committee aim lo hold. as 8 minimum. cash reserves sufficient lo fund the ¢hur¢h's expendllure for a minimum of the months. Plans for futur• p•rlod$ We are blessed a5 a congregation lo have been able, with God's help, lo sustain our work and ministry. Our main mission is, in our fragmented 50Giety, to point people lo the freedom from fear and negativity, and to the hope, that is at the heart of the Christian 905pel. All of what we do continues to be underpinned by our aim to 'SeTve Christ and Serve Others,. In practice, this means helping our members grow and mature in faith, supporting and ministering to one another, and reaching out with a mission to share the hope and love of Jesus. We move forward in that aim in God's strength and look lo Him lo guide us in our vision for the future and a5 we seek to expand our witness in partnership with those In the West Bangor and Kil¢oo*.
Bangor West Congregation of the Presbyterian Church in Ireland Trustees. Annual Report (¢Mtlnued) Year ended 31 December 2025 Tru8t•¢s' responsibilities ststemenl The twstees are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accountsng Standards (United Kingdom Generally Accepted Accounting practi). The law applicable to charib'es in Northem Ireland qUireS the charty trustees to prepare financial statements for each year which give a true and fair view of the slate of affairs of the charity and the incoming resources and application of resources, Including the income and expenditure, for that P8ri0d In preparing these financial statements, the trustees are required to.. select 5uilable accounting policies and then apply them consistently., observe the methods and principles In the applicable Charities SORP; make judgements and accounting eslimales that are reasonable and prudent., prepare the financial stalem8nls on the going concern basis unless il is inapproprL91e to presume that the chadty will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and dis¢lose with reasonable accuracy al any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northem Ireland} 2008. They are also responsible for 6afeguarding the assets of the charity and hence for taking reasonable steps for the pr8vention and d8tection of fraud and other irregularities. The trustees, annual report W8s approved on 23 March 2026 and signed on behalf of Ihe board of trustees by.. Dr. M Bennett Trusteè Mr J Eves Trustee
Bangor West Congregation of the Presbyterian Church in Ireland Independont Auditor's Report to the Members of Bangor West Congregatlon of the Presbyterian Church in Ireland MUIR & ADDY Y•ar ended 31 December 2025 Opinion W8 have audlled the financial sta18men15 of Bangor West Congregation of the Presbyterian Church In Ireland (the 'charity') for the year ended 31 December 2025 which comprise the statement of financlal activities, statement of financial position, statement of cash flows and th8 related notes, including a summary of significanl accounting policies. The financial reporb'ng framework that has been applied In their preparallon is applicable law and United 'ngdoM Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland {United Kingdom Generally Accepted Accountlng Practice). In our opinion the financial ststements.. gNe a true and fair vlew ol the state of the charity's 8ffalrs a$ 8t 31 Decemtef 2025 and of its incoming resources and applicallon of resources, includlng its income and expenditure, for the ye8r then ended.. have been properly prepared in accordance wlth United Kingdom Generally A¢cepted Accountsng Practlce., have been prepared in accordance with the requirements of the Charlties Act (Northem Ireland 2008. Ba•ls for oplnlon We conducted our audll in accordance with International Standards on Audits'ng IUKI IISAS IUKII and applicable law. Our responsibilities under those stsndards are ftjrther desGnbed in the auditovs responslbilitie5 for the audit of the financial Btalements seotion of our report, W8 are independent of the charity In accordance wlth the ethical requirements that are relevant lo our audit of the financial statements in th8 UK, including the FRC'S Ethical Standard, and the provisions available for small entities, in the circumstances sel out b8low, and we have fulftlled our other ethical responsibilities In accordance with these requirements. We believe that the audit evidence we have obtsined is 8ufficient and appropriate lo provide a basis for our opinion. In common with many other entities ofthis siz8 and nature we have been requested as auditors lo assist with the preparation of the financial slaternenls. Concluslons r•latlng Io golng ¢oncorn In auditing the financial statements, we hav8 concluded that the trustees. use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not idenlified any material uncertainties relating lo events or condrtions that, individually or collectively, may Cast significant doubt on the charity's ability lo continue as a going conrn for 8 period of at least e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilib'es of the trustee$ wf(h respect to going Concem are described in the ffjlevanl sections of this report.
Bangor West Congregation of the Presbyterian Church in Ireland Independent Auditorfs Report to the Members of Bangor West Congregation of the Presbyterian Church in Iroland (¢ondnu•dJ MVIR & ADDY Year ended 31 Docember 2025 other Inlormatlon The other infomialion comprises the information included in the annual report. other than the financial ststemenls and our.audilorfs report Ihereon. The trustees are responsible for the other informats'on. Our opinion on the financial statements does not cover the other information and, except lo the extent otherwise explicilty slated in our report, we do not express any form of assurance conclusion Ihereon. In connection with our audit of the flnan¢i91 statements, our responsibility is lo read the other infomatbn and, in doing so, consider whether the other infomiation is materially inGonsistenl with the financial ststemenls or our knowledg8 obtained the audit or otherwise appears to be materially misstated. If we identfy Such material inconsistencies or appent material misStal8ment$, we are required to determine whether there is a ma18rial misstatement in the financial statements or a material misstatement of the other Information. If, based on the work we have performed, we conclude that there is a material misstatement of this oth8r information, we are required to report that fact. We have nothing to report in this regard. M•tt•rs on whlch w• ar• raqulred to rèport by 0X¢OPtlon In the light of the knowledge and understanding of the charity and its environment obtsined in the coursè of the audit, we have not identified material mi$$latemenls in the Iruslees, report. We have nothing to report in respect of the followlng matters in Telation to which the Charities Act (Northern Irelandl 2008 requires us lo report to you If, in OUT opinion.. thè infomatlon glven In the trustees, report is inconsislent in any material r8sp8¢1 with the financial statements., or a¢Jequalg accounting records have not been kept.. or the financial statements are not in agreement with the accounting record$ and retums., or we have not received all the information and explanation8 we requlre for our audit. Re•ponslbllttl•8 of tni8te88 As explained moffj fvlly In the trustees, responsibilities 5tstement, the trustees are SPOnsible for the preparation of the financial statements and for being ¥atisfied that they give a true and fair view, and for such intemal control as the tnjslees determine 15 ne¢essary to enable the pparatIOn of financial statements that are free from material misstatement. whether due lo fraud or error. In PT8paring the flnan¢i81 ststemenls. the tNst8es are responsibte 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 ac¢ounting unless the Iruslees either intend to liquidate the eharty or to cease operations, or have no realistic altemative bul lo do so. 10-
Bangor West Congregation of the Presbyterian Church in Ireland Independent Auditorfs Report to the Members of Bangor West Congregation of the Presbyterian Church in Ireland (¢on*lnueé) Year ended 31 December 2025 MUIR & ADDY Audltorfs re$pon8lbllltles for the audlt of tho Ilnanclal Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will aVayS delecl a material misstslement when it exists. Misstatemen15 can arise from fraud or error and are consKJered material if, individualty or in the aggregat8, they ¢ould reasonably be expected to influen¢e the economic decision5 of users tsken on the basis of these fi'nancial stalemenls. Irregularftles, including fraud, are instances of non<omplian¢e with laws and regulations. We design procedures in line with our responsibilities. outlined above, to delecl material misstalernents in respect of irregularities, including fraud. The extent to whh our procedures are capable of detecting irregularities, including fraud is detaid below.. We discussed laws and regulations and fraud risks during our audrt planning procedures. The charity must comply with the Charities Act (Northern Ireland) 2008 and prepare financial sta18ments which give true and fair view in ac¢ordan¢e with the Act and supplementary regulations. 11 must meel the requirements of charity regulation and apply funds in accordance with any conditions and re$tn¢lions attached. The trustee5 Gonsider that fraud, if it were lo occur, is most likely to involve either the misappropriation of income or fraudulent payments. OUT engagement team ¢olle¢lively had appropriate experience of applicable laws and regulallons and competence to recognise non-compliance. We used checklists in evaluating the presentation. stfucture and conlenl of the finanGial stalemenls. We consider that our audit has a reasonable chance ofdelecting material non-compliance with laws and regulations. We remain mindful that fraud, by 115 very nature, may be difficult lo detect. Audit procedures were planned and performed to test contro15 in place for recording and banking income and for aulhorising expenditure. We also undertook analyts'cal procedures to identify trends that might Indicate misappropriation of income or ftaudulenl payments. We consider that our audit has a reasonable chance of detecting a material fraud in these areas. As part of an audit in ac¢ord8n¢e with ISAS IUKI, we exercise professional judgment and maintain professional 5ceplicism throughout the audit. Wè also.. Identify and assess the rlsks of material misstatement of the financial stalemenls. whether due to fraud or error, design and perlorm audit procedures responsive to those risks, and obtain audlt evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusn, forgery, intentional omissions, misrepresentations. or the override of inlemal control. Obtaln an understanding of internal control relevant to the audit in order lo design audit procedures that are appropriate in the circumstances, bul not for the purpose of expressing an opinion on the effectiveness of the intemal control. Evaluate the appropriateness of accounting policie5 used and the reasonableness of accounting ests'males and lated disclosuies made by the trustees. 11
Bangor West Congregation of the Presbyterian Church in Ireland Independent Auditor'8 Report to the Members of 8angor West Congregatlon of the Presbyterian Church in Ireland {continu•dJ MVIR & ADDY Year ended 31 December 2025 Conclude on the appropriateness of th8 trustees, use of the going cOrern basis of accounting and, based on the aud'r( evidence obtained, whether a material uncertainty exists related lo evènts or condits'ons that may cast signifant doubl on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our audilorfs report lo the related disclosures in the financial ststements or. if such disclosures are inadequate, to modsty our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report, However, future events or condltlons may cause the charity to Cease to continu8 as a going concern. Evaluate the overall presentation, structure and content of the flnancial statements, Including the disc103ures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentatlon. We communicate wllh th088 charged with governance regarding, among other matters, the planned scope and liming of the audit and significant audit findings. including any significant deficL9ncie$ In internal control that we Identsfy during our audit. U•0 of our rnport This report Is made solely to the charity's members, as a bjdy. in accordance with section 65 of the Charities Act (Northern Ireland) 2008. Our audit work has been undertak8n so Ihot we might slate lo the charity's m8mber$ those matters we ar& QUIred to stale to Ihern in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not xcepl or assume responsibility lo anyone other than the Charlty and the charity's mernber$ as a body, for our audit work, for this report, or for the oplnions we have lormed. th.IAI Chartered aGcounlants & Statutory auditor 427 Holywood Road Belfast BT4 2LT 16 April 2026 12-
Bangor West Congregation of the Presbyterian Church in Ireland Statement of Financial Activiti88 Year ended 31 December 2025 2025 Reslrictsd funds Tol•l funds Totsl fvnds 2024 Unrestrthd fvnds Noto Incom¢ and endowments Donations and legacies Charilabie activities Investment income Other income 487,024 30,397 11,557 4,089 533.C67 190.646 124.214 4,022 677,670 154,611 15.579 4,089 851,949 645,371 149,587 16,989 Total Incomo 318,882 811,947 Expondfturo Expendlture on charitable activities Total expendtturo 489,652 489,652 318,425 318,425 808,077 808,077 788,303 788,303 Not Incom• 43,415 457 43,872 23,644 Transfers beeen lunds 124,513} 24,513 Net movement In fund8 18,902 24,970 43,872 23.644 R8concllSatlon of fund8 Total funds brought forward Total fund• rArrf•d lorward 1,168,207 1.187,109 190,352 215,322 1,358,559 1,402,431 1,334,915 1.358,559 Th8 Statement of financial activities In¢ludes all gains and losses rec¢)gnl8ed in the year. All income and expenditure derive from continuing a¢tivities. The notes on pages 16 to 26 f¢mi part of these ftnan¢i•l stat•m•nts. -13-
Bangor West Congregation of the Presbyterian Church in Ireland statement of Financial Position 31 December 2025 2025 2024 Fixed a¥80ts Tangible fixed assets 14 700.171 7C4J,171 Current a&t8 Debtors Cash at bank and in hand 15 33,283 685,679 718,962 29,930 642,375 672,305 Credltorn: amounts falllng due wlthin one year N8t current assots 16 16,702 13,917 658,388 1,358.559 1,358,559 702,260 1,402831 1,402,431 Total ¥88èts1o•• ¢urr•nt liabllftl Not a88ets Fund8 of tho charlty Reslricled funds Unrestn'cted funds 215,322 1,187,109 1802,431 190,352 1,168,207 1,358,559 Totsl eharlty fund8 18 These financial statements wer& approved by the board of trustees and authorised for issue on 23 March 2026, and are signed on behatf of the board by.. Dr. M Bennett Trustee Mr J Eves Trustee Th• notes on pag•• 16 to 26 forn7 P•rt ofthts• flnanclal 8t4twn•nts. -14-
Bangor West Congregation of the Presbyterian Church in Ireland Statement of Cash Flows Year onded 31 Doc•mber 2025 2025 2024 Cash Ilows from operating activitie# Net income 43,872 23,644 Adjustments for.. other interest receivable and similar income Accd expen5esllincomel 115,5791 2,169 (16,9891 12.6151 Changes in.. Trade and other debtors Trade and other creditors (1,960> {777} 27,725 14.369 4,108 22,517 Cash generated from operations Interest received 15,579 43,304 18,989 39,5C6 Net cash from operating acts'vities N•t In¢rna8e In cash and eash oqulval•nts Ca•h and cuh equlval•nts at boglnnlng of year Caoh •nd cash oqulvalonts at end ofy•ar 43,304 642.375 39,506 602,869 642.375 685,679 Th• notes on pagès 16 10 26 form part of thege finan¢i•l •tatèm•nts. -15-
Bangor West Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements Year ended 31 December 2025 Genor•l inforniatlon The charity is a public benefit entity and a registered charity in Northern Ireland and is unincorporated. The address of the principal office is 91 Crawfordsburn Road, Bangor, BT19 18G. ststoment olcompllanee These financial statements have been prepared in compliance with FRS 102, 'The Financlal Reporting Standard applicable in the UK and Republic of Ireland,, the Statement of Recommended Praotice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (Charities SORP {FRS 10211 and Ihe Chari118s AGt INorth8rn Ireland) 2008. Accountlng poli¢1 Ba818 of pr8p8ratlon The financial statements have been prepared on the hlstorlcal cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at tair value through income or expenditure. The financial statements are prepared In sterllng, which is the functional currèncy of the entity. Golng cone•m There are no material uncertainues about the chafty's ability to continue. Judg•m•nts and key •ources of Mtlmallon uncortalnty There are no areas of signthcanl judgement or key sources of estimation uncertainty. Fund accountlng Unrestricted fvnds are available for uso at the discretion of the trustees lo further any of the chafity's PUTPO$eS. Designated fvnds are UnreStrted funds eamiarked by the trustees for particular fvture project or commitm8nl, Restricted ftjnds are subjected lo reslri¢lions on their expenditure deClad by the donor or through the terms of an appeal, and fall into one of subolasses.. reslricled income funds or endowment funds. 16-
Bangor West Congregation of the Presbyterian Church in Ireland Not8S to the Financial Statements (Conflnuedj Year ended 31 December 2025 Ac¢ountlng pollcles (contiftu Incomlng rn8OU8s All incoming resources a included in the statement of financial ath'vities when entitlement has passed to the charity,. it is probable that the economic benefits associated wllh the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donats'ons or grants is recognised when there is evidence of ents'llement to the gift, receipt Is probable and ils amount can be measured r8liably. legacy income Is recognlsed when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this 18 impraGliGal lo measure reliably, in which case the value is dérived from the cost to the donor or the estimated resale value. Donated facilib'es and services are recognised in the accounts when received if the value can be r81iably measured. No amounts are included for the Gontribullon of general volunteers. income from ¢ontra¢ts for the supply of services is recognisetj with the delivery of the contracted service. This is classified a5 unrestricted funds unless Ihere is a contractual requirement for it to b8 spent on a particular purpose and returned if unspent, in whh case it may be regarded as restricted. Re•oufco8 expondod Expenditure is regnised on an accruals basls as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and 1$ classified under headings of the slatem8nt of financial aclivilie5 to which il relates.. expenditure on raising funds includes the costs of all fundfaislng aclivilies, @vents. non-charilable trading a¢tivities. arsd the sale of donated goods. expenditure on charllable activities includes all costs incurred by a charity in undertaking actwities that further its charitable aims for the benefit of its beneficiaries. including thoso support costs and costs relating lo the govemance of the charity apportioned lo charitable actsvitie$. other expendlture includes all expenditure that is neither rèlated to raising funds for th8 charity nor part of ils expenditure on charitable activitie5. I costs are allocated to expenditure categories refiecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that acbvity. Shared costs are apportioned beknveen the activrties they contribute to on a aSOnable, justifiable and consistent basis. T•nglbl• asset8 Tangibl8 assets are initially recorded at ¢ost, and subsequently staled at cost less any accumulated depre¢ialion and impairment19sses. -17-
Bangor West Congregation of the Presbyterian Church in Ireland Notes to the Financlal Statements (continuedj Year endod 31 December 2025 A¢¢ountlng policies (¢onl1nuj Depreclatlon Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful enamIC life of that asset as follows.. Equlpment 250A stralghl line Impalrmonl of fixed ass•ts A vIeW for indicators of lrnpairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for POS5ible reversal al each reporting date. For the purpos8s of impairmant testing, when it is not possible to estimate the re¢overab18 amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generaling unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Flnancl•l Instrurnonts A financial asset or a financial liabilty is recognised only when the entity becomes a party to the conlraGtual provisions of the instrument. Baslc flnancial instruments are initially recognised at the amount receivable or payable including any T8laled transaction costs, unless the arrangement constrtute5 a financing Iransaclion, where it 15 recognlsed al the present value of the future payments discounted at a markel rate of interest for a similar debt inslrument. Current assets and current liabilities ar8 subsequently measured at the cash or other consideration expected lo be paid or recelved and not discounted, Debt instruments are subsequently measured al amortised cost. Financial assets that are measured at cost or amortised cost are revlewed for oblectlve evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impaimienl loss is recognised under the appropriate heading In the statsment of financial activities in whrh the initial gain was reCognd. Any reversals of impairment are recognised immediately, lo the extent that the ffjversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impaim6nl not previously been recognised. Dofinod ¢ontrlbutlon plan¥J Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset lo the extent that the prepayment will lead to a reduction in future payments or a cash refund. -18-
Bangor West Congregation of the Presbyterian Church in Ireland Notes to the Financlal Statements (continued) Year •nd•d 31 December 2025 Accounting poli¢i•s {eonthu8d) Defined contrlbution pl•n$ (contlnu•dJ When contributions are not expected to be settled wholly wlthin 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on discounted present value basis. The unwinding of the discount is fecognised as an expense in the period in which it arises. Donatlons and l•gacle8 Unrestricted Funds Restricted Total Fund• Funds 2025 Donatlo Regular Direct Giving Donations Miscellaneous Income Gift Aid 374.475 35,757 1.450 75,342 129,172 16,119 503,647 51,876 1,450 109,697 34,355 Legacl•• Legacies 11,000 11.000 Grants Grants from church organisats'on$ 487,024 190,646 077,670 UnreStrted Funds ReStrted Total Funds Funds 2024 Donatlon• Regular Dire Giving Donations Miscellaneous Income Gift Aid 357,431 14,356 18,269 70,676 152,436 1,000 509,867 15.356 18,269 101.081 30,405 L•gacl•8 Legacies Grants Grants from church organisations 798 798 461,530 183.841 645,371 Ch•rltabl• actlvltl UnstriCted Funds Restricted Total Funds Funds 2025 Congregational activities Organisalions Bangor West Nursery Playgroup 30,397 21,259 32,740 70,215 124,214 51.656 32,740 70.216 154,611 30,397 -19-
Bangor West Congregation of the Presbyterian Church in Ireland Notes to the Financlal Ststements (continued) Year endod 31 DKember 2025 Charltablo a¢tlvltles {rontlnu•dJ unStrICted Funds Restrithd Total Funds Funds 2024 Congregational actwfties Organisations Bangor West Nursery Playgroup 26,393 17,505 37,781 67,908 123,194 43,898 37,781 67,908 149,587 26,393 Investment In¢ome Unrestricted Funds Restricted Total Fund8 Funds 2025 Bank interest recelvable 11.557 4,022 15,679 Unrestricted Funds Restricted Total Funds Funds 2024 Bank interest recervable 13,504 3,485 16,989 other Incom• Unrestricted Total Funds Unrestricted Total Funds Fund5 2025 Funds 2024 Insurance Claim 4,089 4,089
Bangor West Congregation of the Presbyterian Church in Ireland Notes to the Flnancial Statoments (¢onllnu•dJ Year •nded 31 Decamber 2025 Expendlture on ¢harltable activities by ftsnd type Unrestn'cled Funds Restricted Total Funds Funds 2025 Congregational Acllvities & Ministy Mission & Outreach YoLrth & Children Nursery Playgroup Church Organisalions Support costs 461,979 12,675 10,798 163,513 56,757 85 65,685 32,385 625,492 69,432 10,883 65.685 32.386 4.200 808,077 4,200 489,652 318,425 Unrestricted Funds Restricted Tolal Fund8 Funds 2024 Congregational Activities & Ministy Mission & Outreach Youth & Children Nursery Playgroup Church Organisallons Support Costs 455.250 174.271 53,838 629,521 53,838 5.385 60.713 35.246 3.600 5,385 60,713 35,246 3,600 464,235 324,Ck$8 788,303 Expendlture on charltsble actlYltleB by adlvlty typ• Activities undertaken directly Support costs Total Fund8 Total Funds 2025 2024 Congregational Aclwiues & Minlstry Mission & Outreach Youth & Children Nursery Playgroup Church Oigani5alions Govemance costs 625.492 69.432 10,883 65,685 32,385 625,492 89,432 10,883 65,685 32.385 4,200 808,077 629,521 53,838 5,385 60,713 35,246 3.600 4,200 4.200 803,877 788.303 10. Not in¢om& Ngt income is stated after ¢hargingllcredilingl'. 2025 2024 Fees payable for the audit of Ihe financial statements 4,200 3,600 21
Bangor West Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (¢ontlnued) Year ended 31 D•c&mber 2025 11. Slaff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Social security costs Employer contributions to pension plans 344,858 25,665 20,400 390,923 346,890 27,484 25,724 400,098 The average head count of employees during the year was 17 {2024-. 181. The number of employees whose remun8ration for the year fell within the following bands, were.. 2025 2024 £60.000 10 £69,999 No employees received remunerab'on and benefits of more than £PJO,000 in the current year. 12. Trust•• r•rnunerntlon and 8xpon•08 Rev Dr Charles McMLt118n and Rev Richard Houston (appointed 28 April 20241. who are employed by the Presbyterian Church in Ireland IPCII a5 Minister and Associate Minister of the congr8galion, received remuneration of £68,803 12024., £76,319>, pension contributions of £12,04612024'. £18,317) and expgnses of £11,43012024'. £12,144) durfng the year. No-one received remuneration for services as a Iruslee. No trustse expenses have b6&n incurred in the current year or in the previous year. 13. Transf•rn b•two•n funds Transfers from the General Fund to a named fund are discretionary. Such transfers are agreed by the Commlttee and Session. The following transfers were made during 2025.. - £15,000 from No1 General Fund to No7 Mission & Outreach. - £4,000 from No1 General Fund lo No8 Young West Fund. - £9,513 from No1 General Fund lo KPC Square Centre. -22-
Bangor West Congregation of the Presbyterlan Church in Ireland Notes to the Financial Statements (¢ontlnuedJ Y•ar ended 31 D•comber 2025 14. Tangiblo fixed assets Land and buildings Equipment Total Cost At 1 January 2025 and 31 December 2025 D•preclatlon At 1 January 2025 and 31 December 2026 Carrylng amount At 31 Docember 2025 700,171 12,038 712,21YJ 12,038 12,038 700,171 700.171 700.171 700,171 At 31 Dember 2024 Freehold property conlalns classes of assets.. church propety and residentlal propety. Church properties are the buildings used lo carry out the activities of the church. They are carried at cost and depreciated over their estimated economic life of 50 years. As part of the transition to FRS102 this class of property is deemed lo be fully wrrtten off and having a nil Carrying value on a cost basis. Residents'al properties include the manse and the property al 93 Crawfordsburn Road. Such propety is shown at market value in accordance with FRS102. No depreciation has been applied as the pioperties are subject to regular maintenance lo maintain their value. The manse 15 valued at £350,000 The property al 93 Crawfordsburrb Road is valued at £350,171. The title of the propety is vested in the Education Board of the Ards Presbytery who hold the propety in trust for Bangor West Congregation of the Presbyteri8n Church In Ireland. 16. D•btorn 2025 2024 Prepayments and aocrued income Other debtors 17,708 15,576 33,283 20,759 9,171 29,930 16. Cr•dltorn.' arnount• falllng due wtthin on• yoar 2025 2024 Trade creditors Accruals and deferred income 3,331 13,371 16.702 4.108 9.809 13,917 17. Pensions and other po¥t retlrement bOnlts Deflned conlrlbutlon plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £8,35412024.. £6,695}. -23-
Bangor West Congregation of the Presbyterian Church in Ireland Notes to the Financial Statsments (¢onllnued) Year onded 31 De¢omber 2025 17. Ponsions and other posl retirement beneflts fcontinu¢dJ Defined benellt Scheme The minister and associate minister of the congregation are members of the Presbyterian Church in Ireland Pension Scheme 120091. This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity- The congregation pays an assessment to the Presbyterian Church in Ireland equivalent lo the employers pension contrtbution for the Scheme and based on the slip8nds paid. The Presbyterian Church in Ireland Pension Scheme {20091 is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Schome has assets held in a separately administered fund managed by a board of trustees. The Prosbylerian Church and the Scheme Trustees have agreed a funding plan to ensure the Schema is sufficiently funded lo meet current and future obligations. A formal schedule of contnbulions was drawn up on 25 November 201 S whereby the Presbylenan Church agreed to pay trom 31 December 2015 contributions of 24% of pensionable salaiie5 to cover the accrual of benefits for ftslure service, expenses, the cost ol insuring death in service benefits and funding the scheme delicil. The contribution rate reduced to 17.S % from 1 January 2025. The contributions made by the Congiegalion during the year for the minister, associate minister and deaconess wer• £12,04612024. £19,029). 18. Analysls of charltabl• fund• Unrastrlcted funds At 1 January 2025 At 31 Decemb•r 2025 Income Expendllure Transfers General fund General fund reserve Fixed asset fund Building fund Young West fund lQlcooley fvnd Kilcooley fvnd reserve 140.713 267.368 700,171 3,091 2.500 54,364 486.324 {450,9491 128,5131 147.575 267.368 700.171 4,110 251 54,492 13.142 124,5131 1,187,109 1.019 4.050 28.532 13.142 110,2991 128,4041 4,000 1.168,207 533.067 1489,6521 At 1 January 2024 At 310e¢ember 2024 Income Expendilu Transfers General fund General fund feserve Fixed asset fttnd Building fund Young West fund Kilcooley fund Kilcooley fund reserve 116,134 267,368 700,171 2,598 1,686 52.434 5.624 461,547 1417.968} 119,000) 140,713 267,368 700,171 3,091 2.500 54,364 493 7,013 32,374 110,1991 130,4441 15,6241 1464,2351 4,000 1.146.015 501.427 115,0001 1,168.207 -24-
Bangor West Congregation of the Presbyterian Church in Ireland Notss to the Financial Statements {conlinued) Year ond•d 31 December 2025 18. Analysis of charil•ble funds {condnu•d) Re8trlctsd funds At 1 January 2025 At 310ecember 2026 Income Expendrtu Transfers Benevolent fund Development fund United Appeal Mission & outreach fvnd Bangor Wesl nursery & playgroup fund Girls, Brigade Men's Fellowship Mums & Tols Paints'ng for pleasure Boys, Brigade Presbyterian women Saturday Men's Fellowship Sycamore Club KPC Square Centre KPC Fnendship Group KPC Presbyl8rian Women 907 132,997 1,390 20,536 451 98,626 38,993 56,252 1,358 131,465 6,241 33,646 1100,1581 {34.142) {58.1421 15.000 13,580 7,440 2,067 2,590 35 2,089 315 70,215 16,480 5,060 565 240 9,221 185,6851 114,8621 (5,1751 1851 12341 {9,5811 13151 18,110 9.058 1.952 3,070 41 1,729 387 1.719 2,977 300 387 1,514 6,267 591 21,605 583 17961 127,828} 1399} 9,513 1,023 190.352 11.023) 1318,4251 318.882 24.513 215,322 At 1 January 2024 At 31 December 2024 Income Expenditure Transferg Benevolent fund Development fund United Appeal Mission & outreach fund Bangor West nursery & playgroup fund Girls, Brigade Men's Fellowship Murns & Tots Painting for pleasure Boys, Brigade Presbyterian women Saturday Men's Fellowship Sycamore Club KPC Square Centre KPC Friendship Group KPC Presbyterian Women 907 150,168 298 8,830 907 132,997 1.390 20.536 99,984 40,983 50,544 1117,1551 139,891 } 153,838} 15,000 6,385 6,519 2,301 1,184 59 1,948 218 67,908 15,065 4,774 1,990 110 12,668 1,171 160,713) 114,144} 15,008} 1584} 1134} (12,527) 11,074} 13,580 7,440 2,067 2,590 35 2,089 315 431 1,800 6,837 424 1441 11.061} {17.1801 13801 387 1,719 2,977 300 980 13.320 256 591 767 13351 1324,0681 1,023 190.352 188,900 310,520 15.000 -25-
Bangor West Congregation of the Presbyterian Church in Ireland Notes to the Flnancial Statements (conllftued) Y•ar ended 31 December 2025 19. Analysis of net Set• beiw•en lunds UnStriCted Funds Restricted Totsl Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year N•t a•¥•t8 700,171 507,555 {16.702) 1,191.024 700,171 718,962 116,7021 1A02,431 211,407 211.407 Unrestricted Funds Restncted Total Funds Funds 2024 Tangible fixed assets Current 8$sets Cffjditors less than 1 year Not asaets 700,171 481,358 {13,322} 1,168,207 700.171 672,305 113,9171 1,358,559 190,947 15951 190,352 20. Analy818 of chang88 In not C*8h At At l Jan 2025 Cash Ilows 31 D•c 2025 Cash at bank and in hand 842,375 43,304 885,679 21. Ethkal •tandard8 In Common with many other entities of our size and nature we use our aLKlltors lo assist with the preparation of the financial slatemenls.