an Cargycreevy a Congregation of the Presbyterian Church in Ireland Trustees, Annual Report and Financial Statements for the year ended 31 December 2025 Registereil with the Charity Commtsslon for Northern Ireland NIC 105083
Cargycree A Congregation of The Presbyterian Church in Ireland an .TRUSTEES' ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025 including a Statement of Assets and Liabilities as at that date. Reference and administrative details Addre55'. 192 Old 8allynahinch Road Lisburn BT27 6TP Registered Charity Number NICIO5083 Charity Trustees Mr Mark Douglas Miss Christine Mcconaghy Mrs Ella McLou8hlin Miss Heather Mcconaghy Rev. Le51ie Patterson MT Alan Strain Mlss Beth Bell Mr James Crawford Principal Office Bearers Minlster Rev. Leslie Patterson Clerk of Se55ion Miss Heather Mcconaghy Trèasurer Miss Heather Mcconaghy Page 2
Cargycreevy A Congregation of The Presbyterlan Church in Ireland an TRUSTEES, ANNUAL REPORT Icontlnuedl Independent Examlner John Mccleary FCA Mccleary & Company Lmited Chartered Accountants and Registered Auditors Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP Bankers Danske Bank 62-66 Bow Street Lisburn Co. Antrim BT28 IYS Solicttors W G Maginess and Son 68 Bow Street Lisburn BT28 IAL Page 3
Cargycreevy A Congregation of The Presbyterian Church in Ireland an TRUSTEES, ANNUAL REPORT Icont5nuedl The th3rity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kilk Session Seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral tare is in place in the congregation and seeks to further the contribution of the Church to Christian witne55 and service in the local con)munity. The Kirk sessions has delegated to its Congregational Cornmittee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex- officio members of the Congregational Committee. The Kirk Session consi5t5 of the ordained minister and the ruling eldèr5 Of the congregations. All members are entitled to prop05e, speak and exercise equal votes at meetin85, except that the Modèrator, the ministers In actlve duty in the congregation, has no deliberatlve but only a casting vote. Stated meetings of the Kirk session are held five times in the year i.e., once every two month5 Wlth a break In the Summer. To be chosen for the office of the eldership in the congregation a person mLtst be a voting member and a gUlar attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the knrk Session. Members are elected if they obtain two-third5 of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affèirs of the congregations assigned to it by the General Assernbly of the Presbyterian Church in Iland. Cargycreevy congregation of the Presbyterian Church has been èssigned to the Dromore Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery conslsts mainly of the active ministers of congregations as518ned to it by the General Assembly. mlnsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administrative and judicial authority, in dealin8 Wlth all matter5 brought before it. The General Assembly is normallv constituted during the first week in June for worship and to conduct its business. At the end of business, it is dissolved. The membership of the General Assembly consists malnly of the active ministers of each ConggatiOn, retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. CalgycreeY congregation of the Presbyterian Church Is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures and exists to love and honour God through faith in His Son and by the power of Hi5 Spirit, and to enable her members to play their part in fulfillin8 God's mission to our world. Page 4
Cargycreevv A Congregation of The Presbyterian Church In Ireland an TRLISTEES, ANNUAL REPORT Icontlnuedl The congregation's mission purpose is by the grace of God, to help people of all ages become fully devoted followers of jesus Christ. Our vision is, by the grace of God. to be an inclusive, welcoming community of Christ's people of all ages, which.. is increasingly characterised by love for God, and love and concern for others. is committed to the historie Christian 805pel a5 revealed in the Bible. is relevant to people of thi5 time and place. The congregation aims to live out it5 Mission and Vision as a family of God's people by being.. A Covenant Community.. where gur relationships are rooted in the promises of God by living faithfully toward him and ttsward one another. An Intergenerational Community.. where adults Intentlonally take the lead to engage wlth, encourage and nurture younger member5 to maturity in Christ. An Outward looking Community.. where we want the blessing5 of God that belong to U5 in the gospel to become blessin85 for others beyond the bounds of our community. As a congregation of the Presbyterlan Church in Ireland. we believe that the Bible is the 5uprerne authority over all we do, and that the Westminster Confession of Faith, alon8 With the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice. ACTIVITIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's Supper is observed on several occaslons during the year and all those who have been bapt15ed and who have made a profession of faith in the Lord jesus Christ are admitted to the Lo¥d's Supper. The congregation holds regular bible study meetings and has a range of organisations including.. Presbytèrian Women Bowling Club ACHIEVEMETr¥fs AND PERFORMANCE Worshlp and prayer The congregation norrnally meets for worship each Sunday at 12.30pm with occasional evening services throughout the year. On a monthly basis our Bible Study provides an opportunity for member5 to meet for fellowship, to study the scriptures and for a time of prayer. On 31 December 2025 there were 58 communicant members. and 54 families connected with the congregation. The avera8e weekly attendance at morning worship is 31. Pastoral tare Members of the congregatlon who are unable to attend church due to sickness or age are visited on a regular basis by the minister and elders. Mlsslon and outreach At a local level, the congregation financially supported Mission work through United Appeal, World Development Appeal, Christian Aid and the Presbyterian Children's Societv. The congregation supports the United Appeal for Mission whith is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provide5 financial support for mission personnel at home and overseas. assist5 congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises. assists with the rLtnning costs of Union Theolo8ical College, the ChLJrch's trainlng college for ministry student5. and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. Page 5
Cargycreevv A Congregation of The Presbyterian Church In Ireland TRUSTEES, ANNUAL REPORT Icontlnuedl The congregation a150 contributes to the denomination's annual World Development Appèèl, Sunday School project and any other special 8ppeal5. Presbytery The congregation wa5 represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregation5 and the wider structures of the church. General A55embly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland due to be held in June in Assembly Building5, Belfast. Property During the year. work was done to all 4 Church properties including the Manse roof. and improvements to the Church heating. The Church and Hall were inspected by Nl Water and all work required by them completed. Organisatlons - The Presbyterian Women meet monthly from September to May with a planning meetin& for the following year, in June. It has an average membership of 16 but the Fneetings would have anything up to 200 depending on the subject matter of the Theetin8 or the speakerlsl invited. Bowling Club meet5 weekly from September to March, playing home and away matches with Bowling Clubs from other churches. It has an average membership of 20 Volunteers The Trustee5 wish to acknowledge their deep appreciation of those who give freely of their time by servin8 on commlttees and helping with organi5ations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland mèets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and In the Church's subordinate standards (the Westminster Confe55ion of Faith and tPLe Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for ie5ponse to Bible teaching. In turn, this framework lead5 to practical expre55ion5 of Christian beliefs and standard5 in the local community such as through the Care of those in need lincluding the sicL disabled and bereavedl. Generally, the above benefits are deliVed locally by congregations and their members or are facilitated through presbyteries or are organi5ed and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known using noticeboards, printed material, press advertisement, websites. and social media or in other way5. The benefit5 are demonstratèd throu8h regular evaluation of the services and informal and ad-hoc feedback from members, their farnilies, and members of the public. The purpose does not lead to harrrh. The onty private benefit flowing frorn our purpose is related to Minlsters, Missionaries, Deaconesses. Irish Mission workers and Lay Agents who ceIve benefits as a result of their holding office or employment. However. this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members. their families, other indivrduals that the Presbyterian Chuich in Ireland is in direct and indirect contact with, the commuriity in which pastoral services are provided and other communitie5 throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charlties and individual mernbeis of the public. The Kirk Session has had reg3rd to the Charity Commisslons Public beneflt requirement statLttory guidance. Page 6
Cargycreevy A Congregation of The Presbyterlan Church in Ireland an TRUSTEES, ANNUAL REPORT l¢ontinuedl FINANCIAL REVIEW The congregation's main source of income is Member contributions through the Weekly FreewTII Offering. There were 61 contributors during the year167 in previous year, 20241 donating a total of £26.163.1£25,914 in previous year. 20241. Total Income of the congregation (including oiganisationsl during the year was £66,847 compared to £68,573 in the previous year. Total expenditure decreased to £55,520 from £58,766. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual Teport and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250,OW, the Trustees have elerted under Section 64131 of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets ènd liabilities. The Trustees are responsible for keeping adequète accounting record5 that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial posltion. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularlties. Approved by the Kirk Session at a meeting on 15 May 2026 and si8ned on its behalf bv Mr Mark Douglas Mrs Ella McLoughlin Page 7
Cargycreevv A Congregation of The Presbyterian Church in Ireland an .INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts for the year ended 31 December 2025 set out on pages 10 to IS. Respective Sponsibl11t1es of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the Charitles Act (Northern Irelandl 2008. It Is my responsibility to= examine the accounts under Section 65 of the Charitie5 Act follow the procedures laid down in the General Directions given by the Charity Commission for Northern Ireland (under Section 6519llbl of the Charities Act). and to state whether particular matters have come to my attention. Basis of the Independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination wa5 carried out in accordance with the general directions given by the Charities Commission for Northern Ireland under section 6519llbl of the Charities Act. My examination included a revlew of the accountinE records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe- l That accounting records were not kept in accordance with section 63 of the Charities Act: 2 That the accounts do not accord with those accounting records; 3 That the accounts do not comply with the accounting requirements of the Charities Act; 4 That there is further information needed for a proper understanding of the accounts to be reached. PaBe 8
Cargycreevy A CoDgregalSon of The Presbyterian Church In Ireland an . INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND l¢ont'dl Independent examlner's statement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and in connection with following the Directions of the Charity Commission for Northern Ireland,. I have found no matters that require drawing to your attention. John Mccleary FCA Mccleary & Company Lmited Chartered Accountants and Registered Auditors Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP 15 May 2026 Pa8e 9
Cargycreevv A Congregatlon of The Presbyterian Church In Ireland an STATEMENT OF FINANCIAL ACTIVITY IRè¢eipts and Payments Account) for the year ended 31 December 2025 Note Unrestrirted Funds Restrirted Endowment Funds Funds 2025 2024 Receipts Donations and Legacies Charitable Activitie5 Oiher trading activities Investment Income Other 39,441 1,786 3,3QO 743 17,751 1.919 57,192 3,705 3.31X) 2.650 50,179 7,892 3,300 7,202 1.207 700 45,270 20.877 700 66.847 68,573 Payments Raising Fund5 Charitable Actlvities Other 205 34,808 205 55,315 20,507 58,766 35,013 20.507 55.520 58,766 Total 10,257 370 700 11.327 9,807 A55et & Investment purthase/sale Purchase of equipment Net Income/lExpenditure 10,257 370 700 11,327 9,807 Transfer between funds 15251 525 Net movement in funds 9,732 895 700 11,327 9,807 Funds brought forward 72,258 30,647 177,630 280,535 270,728 Funds carried forward 12 81,990 31.542 178,330 291.862 280.535 Page 10
Cargycreevy A Congregation of The Presbyterian Church In Ireland an STATEMENT OF ASSEfs & LIABILITIES for the year ended 31 December 2025 Unrestrlrted Funds Restricted Endowment Funds Fund5 2025 2024 Funds Reconclllatlon Bank ènd Cash at start of year Net movement in funds 72,258 9.732 30,647 895 177.630 700 280.535 11,327 270.728 9.807 Bank and cash at end of year 81,990 31,542 178,330 291,862 280,535 Bank & Cash Balantès Bank Deposit Accounts Bank Current Accounts Bequest investment accounts- Note 11 Cash in Hand 49,973 63,559 178,330 46,742 56,163 177,630 291,862 280,535 Other Assets Fixed A55ets- Note 10 Gift Aid recelvable on donations 2,468,910 2,431,924 7,918 2,468,910 2,439,842 Approved by the Kirk ession at a meetlng on 15 May 2026 and si8ned on its behalf by Mr Mark Douglas Mrs Ella McLoughlin Page 11
Cargycreevy A Congregatlon of The Presbyterian Church in Ireland an NOTES TO THE ACCOUNTS 31 December 2025 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENT5 As the total income of the congregation is less than £250.000 the congregation have elected in accordance with the provisions in The Charities Accounts and Report5 Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Restricted funds comprise of revenue donations or grants for a specific congregational activity intènded by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted fund5 are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds Set aside by the congregation for use in the future 2. DONATIONS AND LEGACIES Unrestricted Fund5 Restrlrted Endowment Funds Funds 202S 2024 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 28,857 61 1,368 6.702 2,453 4,530 33.387 61 10.556 7.970 5,218 32.837 48 10.616 6.161 517 9,188 1,268 2,765 39,441 17,751 57,192 50.179 3. CHARABLE ACTIVITIES Unrestrirted Funds Restrlrted Endowment Fund5 Funds 2025 2024 Income from charitable activities Fundraising events Membership Fee5 Grants 1,786 400 1,219 300 2,186 1,219 300 5.745 160 1.627 360 1,786 1,919 3,705 7,892 Page 12
Car8ycreevy A Congregation of The Presbyterian Church in Ireland an .NOTES TO THE ACCOUNTS ai December 2025 4. OTHER TRADING ACTIVITIES UnrestrlctÈd Funds Restricted Endowment Funds Funds 2025 2024 Letting of premises- Sexton's House Trading Incorne 3,3 3,300 3,300 3,300 3,300 3,300 5. INVESTMENT INCOME Unre5trirted Funds Restricted Endowment Fund5 Funds 2025 2024 Deposit interest Other investment income 743 107 i.ioo 850 1,800 726 6,476 700 743 1.207 700 2,650 7,202 6. OTHER INCOME Unrestricted Funds Restrlrted Endowment Funds Funds 2025 2024 Other Income 7. RAISING FUNDS Unrestricted Funds Restrirted Endowment Funds Funds 2025 2024 FWO envelopes Fundraising events 205 205 205 205 Page 13
Cargycreevy A Congregation of The Presbyterian Church In Ireland an . NOTES TO TrIE ACCOUNTS Itont'dl 31 December 202S 8. CHARITABLE ACTIVITIES Unrestrlded Funds Restricted Endowment Funds Funds 2025 2024 General Assernbly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Mission and charities Governance costs 2,342 2,342 484 18,584 24,193 8,512 1.200 2,785 370 18,847 28,534 7,120 I,iio 18,584 11,966 232 1,2CX) 12.227 8,280 34,808 20,507 55,315 58.766 9. OTHER EXPENDITURE Unre5trirted Funds Restrirted Endowment Funds Funds 2025 2024 Loan Interèst 10. FIXED ASSErs The congregation owns the Church premises situated at 192 Old Ballynahinch Road, Lisburn and the associated fixture5, fittings. plant and machlnery. These have an insurance value of £2,468,910. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2025 2024 General Investment Fund Other investments progressive BS Scottish Widows First Trust 1,291 85,895 88,400 2,744 720 85.89S 88,395 2,620 178,330 177.630 Page 14
Cargycreevy A Congregation of The Presbyterlan Church in Ireland an . NOTES TO THE ACCOUNTS Icont'dl 31 Decèmbèr 2025 12. FUND BALANCES Fund Receipts Payment Surplusl (Deficit) start Transfer Balance at end Unrestricted Funds General 72,258 45,270 35,013 10,257 15251 81,990 72.258 45,270 35,013 10,257 15251 81,990 Restrirted Fund5 Repair Fund Graveyard Choir Bowling Club pw PCI Schemes 23,158 4,767 433 11.591 931 11,512 79 232 23,469 5.698 442 426 1.507 931 461 1,828 668 3,059 4.619 503 3,280 5,212 165 12211 15931 12001 iiooi 593 30,647 20,877 20,507 370 525 31,542 Endowment Funds Bequests Invested 177,630 7CN) 700 178,330 177,630 71)) 700 178,330 Total 280.535 66,847 55,520 11,327 291,862 Page 15