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
<Rel￿d 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 PRESB￿ERIAN 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 ch￿r¢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
Miss￿n
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 priOrit￿S
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 adMinistrat￿n 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 child￿n'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 be￿een 40 an¢J 50 adutts. Kilcooley Kids continu85 to run
concurrentiy with the main church servw,. be￿en 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 be￿een 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 Wel￿Me 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 A0￿89 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 a￿vayS 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 be￿een 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$ety with
Young Life to reach unchurched young people and some of our members support the work of
Safezone, a pastoral and outreach ministry on the streets of Bangor on Saturday evenings.
Property
Considerable rèmedial woik on the roof of the Rathmore Road Welcome Centr8 has been ongoSng
over the last few years. Plans are afoot to complete some further ￿furbI9hMent on the Kilcooley sile
and also to the Wesl Church Manse. Our premises are also used by vanous community groups and
other charitses.
Fln•nclal rovbow
The incoming resourG95 for all aspects of church life in 2025 amounted lo £851,949. This compns8S
£533,067 of incoming resources attributable lo unrests￿led reserves and £318,882 attributable to
restricted reserves. We are grateful to God and the generosity of the congregation for the increased
levels of contributions. In total expenditure amounted lo £808,077 The committee aim lo hold. as 8
minimum. cash reserves sufficient lo fund the ¢hur¢h's expendllure for a minimum of th￿e months.
Plans for futur• p•rlod$
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 con￿rn 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 appe￿nt 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 p￿paratIOn 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$pon8lbllltles for the audlt of tho Ilnanclal Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an
audit conducted in accordance with ISAS IUKI will a￿VayS delecl a material misstslement when it exists.
Misstatemen15 can arise from fraud or error and are consKJered material if, individualty or in the
aggregat8, they ¢ould reasonably be expected to influen¢e the economic decision5 of users tsken on
the basis of these fi'nancial stalemenls.
Irregularftles, including fraud, are instances of non<omplian¢e with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to delecl material misstalernents in respect
of irregularities, including fraud. The extent to wh￿h our procedures are capable of detecting
irregularities, including fraud is detai￿d below..
We discussed laws and regulations and fraud risks during our audrt planning procedures. The charity
must comply with the Charities Act (Northern Ireland) 2008 and prepare financial sta18ments which give
true and fair view in ac¢ordan¢e with the Act and supplementary regulations. 11 must meel the
requirements of charity regulation and apply funds in accordance with any conditions and re$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 collus￿n, 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 cOr￿ern 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 signif￿ant 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 be￿een 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
Acc￿￿d 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 UnreStr￿ted funds eamiarked by the trustees for particular fvture project or
commitm8nl,
Restricted ftjnds are subjected lo reslri¢lions on their expenditure deCla￿d 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 rn8OU￿8s
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 wh￿h case
it may be regarded as restricted.
Re•oufco8 expondod
Expenditure is re￿gnised 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 (¢onl1nu￿j
Depreclatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful e￿namIC 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 reCogn￿d.
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
UnreStr￿ted
Funds
ReStr￿ted 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
Un￿striCted
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
un￿StrICted
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 De￿mber 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 bOn￿lts
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
Un￿StriCted
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.