an SCARVA STREEf BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Reglstered Charity In Northern Ireland (NICIO5052)
SCARVA 5fREET BANBRIDGE, CONGREGATION OF THE PREsBERlAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present thelr annual Report and Flnancial Statements for the year ended 31 December 2025, includin8 a Statement of A55ets and Llabllitie5 as at that date. REFERENCE AND ADMINlSfRATIVE DEfAILS SCARVA STREEf BANBRIDGE, con8re8atlon of the Presbyterian Church In Ireland The M3n5e Scarva Street Banbridge BT32 3AD Registered Charity In Northem Ireland (NIC105052) CHARITY TRUSTEES The Charlty Trustees who served during the year or who were trustees at the date of thi5 report were K BENTLEY T HILLEN A CLOSE MRS Y CLYDESDALE MRS E CROTHERS C HARRIS D HAYES T LINDSAY N BELL K QUINN G RADCLIFFE LREA E ROWAN J R SANDS R WIiSON PRINCIPAL OFFICE BEARERS Minlster REV C HARRIS Clerk of Sesslon LREA Treasurer MRS P MORTON INDEPENDENT EXAMINER SMVINT&CO 8 NEWRY ROAD BANBRIDGE BT32 3HN
SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conVd} BANKERS ULSTER BANK 22 BRIDGE STREET BANBRIDGE BT32 3Ir soucrroRS JOHN MCBURNEY 5 CHURCH SQUARE 8ANBRIDGE BT32 4AS
an SCARVA STREEf BANBRIDGE. CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT {¢ont'd) STRucfuRE AND MANAGEMENT The Klrk Session The charity trustees of the congregatlon are the members of Its Klrk Sesslon. Under the congregatlon's 80vernin8 document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk 5e55ion seeks to watch over and promote the splrltual Interest of the con8regation and of person5 not connected WFth any congregatlon who are within its bounds. It ensures pastoral care Is in place in the corngregation and seeks to further the contribution of the Church to Chrlstlan witness and servlce In the local community. The Kirk Sessions has delegated to Its Con8rÈ8ational Committee the temporal affairs of the congregation including administerin8 all funds and property belon8in8 to the con8re8ation. Members of the Klrk Session are ex-officio members of the Con8re8atlonal Commlttee. The Klrk Session consists of the ordained minister and the ruling elders of the con8re8atlons. All members are entitled to propose, speak and exercise equal vote5 at meetings, except that the Moderator, the ministers in artive duty in the congre8ation, ha5 no deliberative but only a castln8 Vote. Stated meetlngs of the Kirk session are held at least four times per year. To be chosen for the offlce of the elder5hip in the congre8atlon a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregatlon or by the Klrk Ses51on. Members are elected rfthey obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church In Ireland form of governance the corporate oversi8ht of a con8regation Is the responslblllty of a Presbytery which superintends generally the splrltual and temporal affairs of the con8regatlons asslgned to it by the General Assembly of the Presbyterlan Church in Ireland. Scarva Street Banbridge, congregation of the PreSberian Church ha5 been assigned to the Iveagh Presbytery of the Presbyterian Church in Ireland. The mernbership of the Presbytery consists malnly of the actlve mlnlsters of congregations assigned to it by the General Assembly, ministers who have retlred from actlve duty and an elder appolnted by the Kirk Sesslon of the congregation.
an SCARVA STREEf BANBRIDGE. CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) The General Assembly The General Assembly is the supreme court of the Church, representin8 In one body the whole Church and aqting as it5 supreme legi51atlve, admlnlstratlon and Judicial authorlty, In dealing wlth all matters brought before It. The General Assembly is normally constltuted durlng the first week in June for worshlp and to conduct its bvslness. At the end of buslness it is dissolved. The membership of the General Assembly consists mainly of the active mlnlsters of each congregation, retired ministers and a representative elder appolnted by the Kirk Session of each con8re8atlon. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Scarva Street Banbridge, con8regation of the Presbyterian Church Is a con8rÈ8ation of the Presbyterian Church In Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wlder body of Christ Is grounded In the Scrlptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our worfd. The congregations mission purposes Is WORSHIP We seek to glorify God and odvonce Christ's Kingdom through a varfety ofservlces and octivities deslgned to draw people of oll oges ond background5 to HIM In sovlngfoith. FELLOWSHIP We seek to be o welcoming, caring, encoumglng community of believing people. lovinq eoch other and serving Chn5t together. DISCIPLESHIP We seek, t7sfollowers oAChrist, to leornfrom HIM ond grow In His groce through Bible study, prnyerandacts of practlcol service. OUTREACH We seek to be witnesses to Chrf5t by our words ond action5 furthering Hi5 misslon of sofvotion localfy ond world-wlde.
SCARVA sfREEf BANBRIDGE. CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) AcrivrriES AND OBJECTIVES The congregatlon meets for worshlp every Sunday and vlsltors are welcome to Joln. The Sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a professlon of falth in the Lord Jesvs Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a wlde ran8e of or8anisations includln8 Breakfast Club, Kln8dom Kids, Youth Club, Mums and Tots, Bo(s Brigade, Girl's Brigade, Bowlin8 Club. Presbyterlan Women, Men'5 Fellowship and Bereavement Commlttee. ACHIEVEMEKfs AND PERFORMANCE Worshlp and prayer The congregation normally meets for worship each Sunday at 11.00am and 6.30pm on the thlrd Sunday in the month from Septemberto March. Durin8thÈ weekthe mid-week Bible Studyand prayer meeting meets on Wednesdays each month. As well as our regular services during the year we sought to comfort those who had been bereaved durln8 the year. At 31 Decernber 2025 there were 222 communicant members and 227 families connetted wlth the ¢ongre8ation. The avera8e weekly attendance at morning worshlp In 2025 was 140. For those unable to attend worship in person, the Service is recorded and downloaded on YouTube on Sunday evening and OV5 contlnue to be delivered to those wlth no access to YouTube. Pastoral care Membersof the congregation who are unable to attend church dueto sicknessor age arevislted on a regular basis by the mlnlster or by telephone. Mlsslon and outreach As part of our overseas misslon outreach, donations were made to a variety of projerts including Tear Fund. The congre8atlon supports the United Appeal for Mi551on whlch Is a central fund of the Presbyterlan Church in Ireland. This fund enable5 con8re8ati04s to support the wider mission of the denominatlon and to do mission and outreach on a denominational basls beyond vthat the con8re8ation could do on its own. The Untted Appeal Fund provides financlal support for mtsslon personnel at home and overseas.
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) asslsts con8regations wlth the deployment of locally based staff, eD3bles church plantln8, provides grant support for the upkeep of church premlses, asslst wfth the runnlng costs of Unlon Theological College, the Church's training college for ministry students, and financially supports congregations in the areas of worship, dlsclpleship, global mission, outreach, leadership and pastoral care. The congregation also contribute5 to the denominatlons annual World Development Appeal and any other special appeals. Presbytery The congregation was represented at the re8ular meetings of Presbytery by our minister and / or one of the elders. Thls provides an important Ilnk between the congregations and the wider strurtures of the church. General Assembly the mlnlster and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Propertv During the year a total of £35.659 was expended on work to the church hall whlch included Vrk carried out on Toilet Area, Kitchen and repairs due to storm damage. Grants andlor bequest The Boys, Brigade received £1.600 from the Education Authorlty. Volunteers The Trustees wish to acknowledge their deep appreciation of those who glve freely of thelr time by serving on committees and helping with organisations and other church activities.
an SCARVA STREEf BANBRIDGE. CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENr The Presbyterlan Church In Ireland meetsthe public beneftt requlrement byproviding benefitto itsmember5 and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The dirett beneflts whlch flow from the purposes of the Church Include the gaining of an understandin8 in Christian bellefs as set out In the Bible and in the Church's subordlnate standards (the Westminster Confesslon of Faith and the Shorter and Larger Catechlsmsl leadlngto spiritual and moral development and opportunitie5 for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). 6enerally the above benefrt5 are delivered locally by con8regation5 and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local dellvery is facilitated by central resources In almost all cases. Public access is made known through the use of notice boards• printed material, press advertisement, websltes, and social medla or In other ways. The beneflts are demonstrated through regular evaluatlon of the servi¢es and informal and ad-hoc feedback from members, theirfamllles, and members of the public. The purpose does not lead to hann. The only prlvate benefft flowing from our purpose is related to Mlnlsters. Missionaries, Deacone55es, Irish Mlssion worker5 and Lay Agents who receive benefits as a result of their holdin8 office or employment. However, this is Incidental and necessary in order to further our charitable purpose. There are no other private benefrts. The beneficiaries of this purpose are members, their families, other indlviduals that the Presbyterian Church In Ireland is in direct and indirect contact with, the community in whlch pastoral services are provlded and other communities throughout Northem Ireland, the Republic of Ireland, and worldwlde whlch benefit from our engagement with and support for both Christian and other secular or8an•sations, charitie5 and Indlvldual members of the public. The Kirk Session has had regard to the Charity Comm1551on5 Public benefft requlrement statutory 8uidance.
SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (tonyd) FINANCIAL REVIEW The con8re8atlon's main source of income Is members, contrlbutlons through the Weekly Freewill Offertn8. There were 171 contributors during the year [181 in 2024] donatlng a total of £133,6931£133,657 In 2024}. Total Income of the congregatlon durln8 the year was £214,259 compared to £234.527 In the previous year (the 2024 year Included a grant of £6.0(Ki and a loan of £20.000). Total expendlture durln8 the year was £200.136 compared to £187,104 the prevlous year. srATEMEMf OF TRUSTEE RESPONSIBILMES The Trustees are re5pon51ble for preparlng the annual report and the financlal statements of the congregation In accordance wlth appllcable law and generally accepted accountin8 practice. As the congregatlons total Income does not exceed £250,000, the Trustees have elected under Section 6413) of the Charftie5 Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and Ilabllltles. The Trustees are responslble for keeping adequate accountln8 records that are sufficient to show and explaln the congregatlon's transactlons and dis¢105e with reasonable accuracy at any time its finandal position. They are also responslble for safeguardln8 the a$5ets o* the congregatlon and hence for taking reasonable steps forthe preventlon and detectton of fraud and other Irre8ularities. Approved by the Klrk Session at a meetln8 on 11 May 2026 and sl8ned on fts behalf ty Rev C Harris Imlnlster) L Rea (Clerk of Sesslon)
an INDEPENDEKf EXAMINERS REPORT TO THE TRUSTEES OF SCARVA STrEEr CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND I report on the accouTrt5 of the charity for the ¥*ear ended 315t December 2025 whlch are set out on pages 11 to 17. Respertlve responslbllltles of Trustees and Examlner As the charltvs trustees you are responsible for the preparatlon of the accounts in accordance wlth the Charitles Act (Northern Ireland) 2008. It is my responsibility to: • examine the accounts under section 65 of the Charities Act; follow the procedures laid down In the 8eneral Directions given by the Charity Commission for Northern Ireland under section 6519llb) of the Charltles Act. and state whether partlcular matters have come to my attention. Basls of Independent Examlner's report I have examined your charlty accounts as required under sertion 65 of the Charities Act and my examlnatlon was carried out in accordance with the 8eneral Dlrectlons 8lven by the Charty Commlsslon for Northern Ireland under section 65{9){bl of the Charitie5 Act. My examination included a review of the accountln8 record5 kept by the charity and a comparison of the accounts presented with those records. It also included conslderation of any unusual items or disclosures in the accounts, and seekln8 explanations from you as charity trustees concernlng any such matters. My role is to state whether any materlal matters have corne to my attention giving me cause to belleve". l. That accounting cOrdS were not kept In accordance wlth settlon 63 of the Charities Act 2. That the account5 do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charlties Act 4. Thatthere isfurther Information needed fora proper understanding of the accountsto be reached.
an Independent exarniner's statement I have completed my examination and have no concerns in respect of the matters111 to14} listed 3bove and, In connection wlth following the Directions of the Charity Comrnission for Northern Ireland, I have found no matters that requlre drawingto your attention. B. Magennls FCCA FCA For and on behalf of S.M. Vlnt & Co Chartered Certlfied A¢tountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN I" June 2026 io
SCARVA STrEEf CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND 5fATEMEKf OF FINANCIAL AcnviTY (Receipt5 and Payments Account) for the year ended 31 December 20Z5 Note Unrestrlrted Restrlcted Endowment Fund5 Fund5 Funds Total 2025 Totsl 2024 Recelpts Donations and legacies Charitable activities Other trading activities Investment Income Other 153,649 150 250 65 65 38,872 10,425 192,521 10,575 250 65 10,848 188.777 24,237 1,000 63 20,450 10,783 154,179 60,080 214,259 234,527 Sale of Investments Sale of fixed assets Loans Received Total ReIPtS 154,179 60,080 214,259 234,527 Payments Raising funds Charitable actlvltles Investment Costs Other 691 110,454 691 145,434 679 137,894 34,980 13,954 40,057 54,011 48,531 125,099 75,037 200,136 187,104 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 125,099 75,037 2(,136 187,104 Net receipt51 (payments) Transfers between funds 29,080 {9,8321 114,957) 9,832 14.123 47,423 Net movement in funds Funds brought forward Prlor year 3djustmÈnt 19,248 59,413 {5,125) 32.088 14,123 91.501 47.423 44.078 Funds carrled forward li 78,661 26,693 105,624 91,501 li
SCARVA sfREET CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND srATEmEf OF ASSETS AND UABIIITIES As •t 31 December 2025 Unrestrlcted Restrlcted Endowment Funds Funds Fvnds Total Funds 2025 Total Funds 2024 Ftsnds Rewnculatlon 8ank and Cash at start of year Net movement In funds 59,413 19,248 32J)88 {5,125) 91501 14,123 44.078 47,423 Bank and Cash ètend ofyear 78,661 26363 105,624 91,501 Bk & Cosh BBkn¢es Bank DEposIt Accounts 8ank CurrentAccovnts Cash in Hand 105.425 199 91.091 410 105,624 91,501 FSxed As5ets- Note 10 Churth Premlses FtUres. Fitti5 & Equipment Vehic Investments Gift AÉd recelvable on donations 7,182910 7,182.910 7.182.910 7,182,910 Llabllltles 13,(U) 17.C#)O other Appro1 by the Commlttee at a meetlng on 18 May 2026 and slgned on its behalf by Rev C Harris Minister Mrs P Morton Treasurer 12
an SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL sfATEMENrs As the total Income of the con8regation is less than £250,000 the congre8atlon have elected in acrnrdance with the provlsions in The Charitles (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basls. FUND AccouNnNG Endowment funds are funds, the capital of whith must be retained either permanently or at the con8regation's discretion; the income derlved from the endowment Is to be used elther as restricted or unrestricted income funds dependin8 upon the purpose for which the endowment was established in the first place. Restricted funds comprise (al Income from endowments whlch is to be expended only on the restricted purposes intended by the donor and Ib) revenue donations or grants for a Specific congre8atlonal artivlty Sntended by the donor. Where these funds have unspent balance5, interest on their pooled Investment is apportioned to the indlvldual fvnds on an average balance basls. Unrestricted funds are Income funds which are to be spent on the congregatlon's general purposes. Designated funds are general ftjnds set aside by the congregatlon for use in the future. DONATIONS AND LEGAaES Unrestrfrted Funds Restrfcted Endowment Funds Funds Total 2025 Total 2024 Recorded 8ivlng: Loose collectlons Donations and gift5 GiftAid Legacles and bequest 5,297 116,241 32,111 1,582 37,290 6,879 153,531 32,111 5,573 154,892 27,909 403 153,649 38,872 192,521 188,777 13
SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUKrs 31 December 2025 CHARITABLE A1VITIEs Unrestrlcted Funds Re5trfrted Endowment Funds Funds Total 2025 Total 2024 Income from charitable activities Fees from weddings and funerals Fundraislng events Membershlp fees Grants 150 S(X) 650 6,597 1,728 1,600 6,597 1,728 1,600 14.094 1,458 8,685 150 10,425 10,575 24,237 4. OTHER TRADING AcrivrriES Unrestrfcted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Use of premises Land letting 250 250 i.0 250 250 INVESTMEMf INCOME Unrestrlcted Funds Restrfrted Endowment Funds Funds Total 2025 Total 2024 Dep051t interest General Investment Fund Rents investment properties Other Investment Income 65 65 63 65 65 63 14
SCARVA STrEET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2025 OTHER INCOME Unrestrlrted Funds Restrlcted Endowment Funds Fund5 Total 2025 Total 2024 Insurance claims Loan Other income 6,476 6,476 20.oc 450 65 4,307 4,372 65 10,783 10,848 20,450 RA151NG FUNDS Unrestricted Funds Restricted Endowrnent Funds Funds Total 2025 Total 2024 FWO envelopes FundraisinE events 691 691" 679 691 691 679 CHARITABLE AcrivrriES Unrestrkted Funds Restrlcted Endowment Funds Funds Total 2025 Totsl 2024 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governan¢e costs 11,056 919 78,717 17,604 350 11.056 919 79,297 39,245 13,109 18,829 915 74,786 33,544 7,939 21,641 12,759 1,808 1,808 1,881 110,454 34,980 145,434 137,894 15
SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convdl 31 December 2025 OTHER EXPENDITURE Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Property and equipment Cleaner Musicians Loan repayments 35,695 35,695 7,684 6,270 4.362 31,740 7,311 6,208 3,272 7,684 6,270 4,362 13,954 40,057 54,011 48,531 10. FIXED ASSErs The congregation owns the Church premises with adjacent graveyard situated at Scarva Street and the Manse at Scarva Street tO8ether with the associated fixtures, fittin8s, plant and machinery. These have an insurance value of £7,182,910. 16
an SCARVA sfREEf CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE Accourits (convd) 31 December 2025 11. FUND BALANCES Fund Balance at start Prlor Year adj. Recelpts Payment Surplus / Transfe Balance (Defidtl at end Unrestrirted Fund$ General Fund 59,413 154,179 125,099 29,080 (9,832) 78,661 59,413 154.179 125,099 29,080 19,832) 78.661 Restrfcted Funds Cong. Organlsatlonal Funds Bullding Fund Mlssions and Charlties Fund 7,851 24,237 19,799 37,803 2,478 16,127 47,251 11.659 3,672 {9,4481 19,1811 (5,369} 6,154 6,020 20,809 9,181 32,088 60,080 75,037 114.957) 9,832 26,963 Endowment Funds Deposit Account Total 91,501 214,259 200,136 14,123 0 105,624 17