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Ballydown Presbyterian Church a congregation of the
Presbyterian Church in Ireland
Trustees Annual Report and Financlal Statements
for the year ended 31 December 2025
Reglstered with the Charlty Commlsslon for Northern Ireland NIC105146

TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2025 includin8 a Balance Sheet as at that date.
REFERENCE AND ADMINlSfRATIVE DEfAILS
Ballydown Presbyterian Church a congregation of the Presbyterlan Church In Ireland
Castlewellan Road. Banbridge. Co. Down.
Registered Charity in Northern Ireland {NIC105146)
CHARrrY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this
report were
Demiot McElderry
lan Montgomery
John Campbell
Andrew Adams
Samuel Mills
Liam Rutherford
Alistair Copeland
Samuel Martin
James Martin
William Porter
Conrad Ferrls
Mark Moorhead
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev Liam Rutherford
lan Montgomery
James Ringrose
INDEPENDENT EXAMINER
S.M.Vlnt & Co., 8 Newry Road, Banbrldge. BT32 3HN.
BANKERS
Danske Bank, Newry Finance Centre, 58 Hlll Street, Newry* BT34 IAR.
SOLICITORS
Trevor McBurney & Co.. 11 Downshire Place, Banbridge. Co. Down, BT32 3DF.

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TRusfEES ANNUAL REPORT (convd)
STRucfuRE AND MANAGEMErir
The Kirk Session
The charity 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 Kirk Session seeks to watch over and
promote the spiritual interest of the congregation and of persons not connerted with any
congregation who are within its bounds. It Ènsures pastoral care is In place in the
congregatlon and seeks to further the contrlbutlon of the Church to Christian witness and
service in the local community. The Klrk Sessions has delegated to its Congregational
Committee the temporal affair5 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 consists of the ordained minister and the ruling elders of the congregations.
All members are entitled to propose, speak and exercise equal votes at meetings, except
that the Moderator. the mlnlsters in active duty In the con8re8ation, has no deliberative but
only a casting vote.
Stated meetings of the Kirk session are held monthlv.
To be chosen for the office of the eldership in the congregatlon 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 con8re8ation or by the Kirk Sesslon. Members are
elected if they obtain two-thirds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate overslght of a
congregation is the responsibility of a Presbytery which superintends generally the spiritual
and temporal affairs of the congregations assigned to tt by the General Assembly of the
Presbyterian Church In Ireland. Ballydown Presbyterlan Church ha5 been assigned to the
Iveagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery
onsists mainly of the active ministers of congregations assigned to it by the General

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TRUSTEES ANNUAL REPORT (cont'd)
Assembly, minster5 who have retired from active duty and an elder appointed bythe Kirk
Session of each congregation.
The General Assemblv
The General Assembly is the supreme court of the Church, representin8 in one body the
whole Church and actin8 a5 It5 supreme legislative, administration and judicial authority, in
dealing with all matters brought before it. The General Assembly is normally constituted
durin8 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 mainly of the active
ministers of each ¢ongrÈgation, retired mlnsters and a representative elder appointed by
the Klrk Sesslon of each congregation.
DESCRIPTION AND PURPOSE
Ballydown 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
8rounded in the Scriptures, 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 fulfillin8 God's
mission to our world.
The congregation's mission purpose is: "Reflecting Christ. Reaching People. Renewing lives."
-REFLECTING CHRIST
Our mission is to reflect Chri5t'5 desires ond character. We wont people to see Jesus 'the
'ght of the World,. We are His lights reflecting His loving and life-giving qualities.
-REACHING PEOPLE
Our mission is to moke dlsclples. as Jesus commanded. We want tofind ways of moking
meaningful contact5 Wlth people in our communlty and to share God's love with them.
-RENEWING LIVES
Our mission 15 to See God's Spirit take God's Word and transform lives. We wont to See llves
renewed ¢75 testimony to the power of the Gospel.

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TRUSTEES ANNUAL REPORT (cont'd)
ACTivrriES AND OBJECTIVES
The congregation meets for worshlp every Sunday and vlsltors are welcome to Joln. The
Sacrament of the Lords Supper is observed on six occasions durin8 the year and all those
who have been baptised and who have made a profession of faith in the Lord Jesus Christ
are admitted to the Lord's Supper. The congregation has a wide range of or8ani5ations
including:
Creche, Sunday School and Bible Class
Youth Club
Girls, Brigade
Boys, Brlgade
Youth Fellowship
Presbyterian Women
Small Groups
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation meets for worship each Sunday at 10.30am at two locations, at Ballydown
Presbyterian Church1151 Castlewellan Road, Banbrid8el and The Bridge172-78 Newry St,
Banbridgel and once a month at 7.30pm at The Bridge.
The Bridge was established in May 2024 as a church plant seekin8to reach the unchurched
in the town of Banbridge.
Durln8 the week the Srnall Groups provlde an opportunity for members to meet together
for fellowship. to study the scriptures and to pray.
During the year we acknowledged God's gift of new life at baptism, we conducted marrlage
services and funeral services. We also marked harvest and other key times in the Christian
calendar including Christmas and Easter.
At 31 December 2025 there were 317 communicant members and 231 families connected
with the congregation.
The average attendance at Sunday morningworship was around 350 persons of all ages in
Ballydown and another 50 or so at The Brid8e. Children's ministries run during the services
to meet the spiritual needs of children of all ages. Prayer Ministry is offered at the close of
the service. We also serve tea and coffee after the servlce to allow for Informal fellowship.

TRUSTEES ANNUAL REPORT (convd)
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are
normally vislted by the minister. elders or by one of the congregation's pastoral visitors.
Misslon and outreach
At a local level the congregation seeks to share the gospel of Jesus Chrlst both formally and
informally. This is athieved through our regular church servlces, online services, uniformed
and non-uniformed organisations and through the various clubs that we run as well as
helplng to support the local Food Bank and various charitable organisations such as the
Blvthswood Shoebox Appeal.
The congregation support5 the Unlted Appeal for Mlssion which is a central fund of the
Presbyterian Church In Ireland. This fund enables congregations to support the wider
mission ofthe denomination and to do mission and outreach on denorninational basis
beyond what the congregation could do on Its own. The United Appeal Fund provides
financial support for mlssion personnel at home and oversea5, asslsts congregation5 with
the deployment of locally based staff, enables church planting, provides grant support for
the upkeep of church premises. assist with the runnin8 Costs of Union Theological College,
the Church's training college for ministry students, and financially supports congregation in
the areas of worshipi discipleship, 8lobal mission, outreach, leadership and pastoral care.
Presbytery
The congregation was represented at the regular meetlngs of Presbytery by our minister
and / or one of the elders. Thls provides an Smportant link between the congregations and
the wider struttures of the church.
General Assembly
The minister and one of our elders were nomlnated to attended the General Assembly of
the Presbyterian Church in Ireland held in Assembty BuildinB5, Belfast, in June.
Property
The church continues to maintain the propertyto a good standard
Organlsatlons
Small Groups: Nine small groups have met in the church premlses and around our district on
a weekly basis, averaging 16 people in each.

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TRUSTEES ANNUAL REPORT (convd)
Youth Fellowship met on Sunday evenings and exists for teena8ers to learn more about the
gospel. worship together and enjoyvarious games and social activities and a weekend away.
Average attendance 35.
Youth Club meets on Friday evenings with an average of 35 teenager5 attending and
Ènjoying all sorts of artivities includlng football, board games, pool, basketball, table tennls
and various video games.
Boys, Brigade in Ballydown is made up of three sections- Anchor Boys, Junior Section and
Company Sertion. The Boys, Brigade sections have 50U8ht to fulfil their mission of
'Extendin8 Christ's Kingdom Among Boy5 through their badge work, Bible Study and
development of life-skills.
Gir15' Brigade is made up of five sections. The gir15 ran8e in age from 4 to 16 years old
th
supported by 16 leaders. Ballydown GB is affiliated to GBNI as 377 GBNI Company. The GB
meets weekly on a Tuesday to fulfil their mission which is, "To help gir15 to become
followers of the Lord Jesus Christ, and through self-control, reverence and a sense of
responsibility, to find true enrichment of life.
Creche is split into three- Baby Creche10 to 12 month5), Junior Creche11 to 2+ years) and
Toddler Creche12+ to 4 years) and runs during the Sunday Service.
Worship has been led each Sunday by a team of musicians and praise leaders.
The Puppets Ministry has presented Blble stories to children - presented mainly by our
teenagers. They have featured on special occasions such as Easter, Children's Sunday,
Christmas and the Organi53tions' Enrolment Service.
Camera Club has met fortnightly and exlsts to educate its members about photography and
taking better pictures. They have organised occasional field trips and created proJect5 for
members to complete.
Sewing Bees has about a dozen ladies meeting to complete craft projects.
Presbyterian Women ha5 met the needs of ladies of the congregation with an emphasis on
both spiritual and prartical activities. The PW prays for and supports overseas mission.
The Carers, Group helps those who are caring for theirfamlly members was able to resume
meetin8 once a month in the second half of year.
Llft Group are small meetings of three to four people meeting for prayeron an informal
basis.

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TRUSfEES ANNUAL REPORT {cont'd>
New men's and women's ministries have been established to help to maintain the personal
links within our congregation and to encoura8e fellowship.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who 8ive freety of their
time by serving on committees and helping with organisations and other church activities.

TRUSTEES ANNUAL REPORT Iconvd)
PUBLIC BENEFITSTATEMENT
The Presbyterian Church in Ireland meets the public benefrt requirement by providing
benefit to its members and the general public by making known the Christian Gospel ofthe
Lord Jesus Christ through the advancement of religion.
The direct benefits which flow from the purposes of the Church include the gainin8 of an
understandlng In Christian beliefs as set out in the Blble and In the Church's subordinate
standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms)
leading to spiritual and moral development and opportunities for response to Bible
teachin8. In tum, thls framework leads to practical expressions of Christian beliefs and
5tandard5 in the local community such as throu8h the care of those in need (including the
sick, disabled and bereaved).
Generally the above benefits are delivered locally by con8re8ations and their members, or
are facilitated through presbyteries or are organised and delivered centrally. Local delivery
is facilitated by central resources in almost all cases. Public access is made known through
the use of noticeboards, printed material, press advertisement, websites, and social media
or in other ways.
The benefits are demonstrated through regular evaluation of the services and informal and
ad-hoc feedback from members, theirfamllies, and members of the publlc.
The purpose does not lead to harm. The only private benefrt flowingfrom our purpose is
related to Ministers, Missionaries, Deaconesses, Irish Missiorn workers and Lay Agents who
receive benefits as a result of their holdin8 office or employment. However, this Is incidental
and necessary in orderto further our charitable purpose. There are no other private
benefits. The beneficiaries of this purpose are members, their families, other individuals
that the Presbyterlan Church In Ireland is in direct and indirett contact with, the communlty
in which pastoral services are provided and other communities throughout Northern
Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with
and support for both Christian and other secular or8anisations, charities and individual
members of the public.
The Kirk Session has had regard to the Charity Commissions public benefit requirement
statutory 8uldance.

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TRUSTEES ANNUAL REPORT (cont'dl
FINANCIAL REVIEW
The congregation's main source of income is member5, contrlbutions throu8h the Weekly
Freewill Offering. There were 174 contributors during the year donating a total of £181,524
(page 211 compared to 173 contributors donating £151,121 In previous year
Total Income of the congregation durin8 the year was £367.585 Ipage 14) compared to
£321,242 in the previous year.
Total expendlture increased from £304,254 to £312,711 Ipa8e14).
RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMEKrs
The Trustees are responsible for preparingthe Annual Report and the financial statements
in accordance with applicable law and United Kin8dom Generally Accepted Accounting
Practice.
The Trustees are requlred to prepare financial Statements for each financial year which give
true and fair view of the state of affairs of the congregations and the flnandal artivities for
that year. In preparing the financial statements the Trustees are required to:
select suitable accountlng policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless It Is Inappropriate to
presume that the Funds will continue in operatlOD.
The Trustees are responsible for keepin8 adequate accounting records that are sufficient to
show and explain the funds transactions and disclose with reasonable accuracy at any time
the financial position of the congregations and enable them to ensure that the financial
statements comply with the Statement of Recommended Practice "Accounting and
Reporting by Charitie511 January 20151" They are also responsible for safeguarding the
assets of the congregation and hence for taking reasonable step5 for the prevention and
detection of fraud and other Irregularities.
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TRUSTEES ANNUAL REpoKf (cont'd}
GOING CONCERN
The actlvities of the congregation are dependent on ongoing contributions from its
members. The Trustees are of the opinion that the congregation has sufficient resources at
the date of approval of these financial statements to meet commitments which will arise in
the year from the date of signing th15 report ar)d subject to the continuing support from
members to fund on an on8oln8 basis the con8regation's current activities and other
flnancial commitments.
RESERVES POLICY
The Trustees have considered the level of unrestrlcted reserves that it is approprlate to hold
takin8 account of current and ongolng commitments. It is the policy of the Trustees to hold
between three and six month's normal expenditure. At the year end unrestrlcted reserves
were £167,069 Ipage 151 which represents a high level of reserves. The Trustees however,
consider it prudent to hold reserves at this level as the fvnding of its present artivities is
dependent of the ongoing financial support of members.
RISK REVIEW
A review of major rlsks has been undertaken by the Trustees and systems and procedures
implemented to manage identified rlsks. The princlpal risks are in relation to the likelihood
of reputatlonal damage and financial risks associated with the expectation of ongoing
financial sUPPOrt from members. These risks are mitigated by the Trustees, and the
Congregational Comrnittee, regularly monitoring the various activities of the congregation
at stated meeting5 and by encouraging members in thelr regular giving.
Approved by the Kirk Session at a meeting on 18th May 2026 and signed on its behalf bv
Rev Liam Rutherford
James Rin8rose
Minister
Treasurer
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QUALIFIED INDEPENDE￿ EXAMINERS REPORT TO THE TRUSTEES OF BALLYDOWN
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31st December 2025 whlch are set
out on pages 14 to 32.
Thls report is made solely to the charities Trustees, a5 a body, in accordance with sectlon
6513)lal of the Charltles Act Northern Ireland 2008 and regulatlons made under sectlon 66 of
that Act. My work has been undertaken $0 that I mlght state to the charities Trustees those
matters l am required to state to them in an Independent examinerfs report and for no other
purpose. To the Fullest extent permitted by law, I do not accept or assume responsibility to
anyone other than the charity and the charities Trustees as a body, for mywork or this report.
Respectlve responslbllltles of Trustees and Examiner
As the charitws trustees you are responslble for the preparation of the accounts in accordance
with the Charitie5 Act (Northern Ireland) 2008. You are satisfied that your charity is not
required by charity law to be audlted and have chosen instead to have an independent
examination.
It Ss my responslbility to:
examine the accounts under section 65 of the Charities Act:
follow the procedure5 laid down in the general Directions given by the Charlty Commission
for Northem Ireland under section 6519llbl of the Charities Act; and
• state whether particular matters have come to my attentlon.
Basls of Independent Examlner's report
I have examlned your charlty accounts as requlred under section 65 of the Charities Act and
my examination was carried out in accordance wlth the general Directions given by the
Charity Commission for Northern Ireland under section 6519}{bl of the Charities Act.
My examination included a review of the accounting 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 charlty
trustee5 concerning any such matters.
12

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Independent examlnerfs statement
Since the charit(s gr055 income exceeded £250,CMXI your examiner must be a member of a
body listed in section 65 of the 2008 Act. I confirm that l am qualified to undertake the
examination because l am a member of Chartered Accountants Ireland, which is one ofthe
listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in
connection with my examination giving me cause to believe that in any material respect..
accounting records were not kept 35 required by with section 63 of the 2008 Act; or
the financial statements do not accord with those records: or
the financial statements do not comply with the accounting requirements of the 2008
Act: or
the financial statements do not comply with the applicable requirements concernlng
the form and content of accounts set out in the Charities (Accounts and Reports)
Regulations 2008 other than any requirement that the accounts give a 'true and fair,
view which is not a matter consldered as part of the Independent examinatlon.
I confimi that there are no matters to which your attention should be drawn to enable a
proper understanding of the accounts to be reached.
19th May 2026
B. Magennls FCCA FCA
For and behalf of 5.M. Wint & Co
Chartered Certified Accountants & Reglstered Audltors
8 Newry Road
Banbridge
BT32 3HN
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BALLYDOWN PRESBYfERIAN CHURCH
Congregation of The Presbyterian Churth In Ireland
STATEMENT OF FINANCIAL AcllviTY
for the year ended 31 December 2025
Income and Endowments from:
Donations and le8acies
Charitable activities
Other trading activities
Investment5
Other
227824
3469
1140
117293
17486
345117
20955
1140
13
360
296100
23103
860
io
1169
13
190
170
Total
232603
134982
367585
321242
Expendlture on:
Raising funds
Charitable activities
Other
274
172641
274
273
312437 303981
139796
Total
172915
139796
312711 304254
Net gains/llossesl on investments
Net Income l (expendlture)
Transfers between funds
Gainslllossesl on revaluation of
fixed assets
59688
126901
148141
2690
54874
16988
Net movement in funds
Reconciliation of funds:
Total funds brought forward
56998
(21241
110071 1482282
54874
16988
1592353 1575365
Total funds carried forward
167069 1480158
1647227 1592353
14

BALLYDOWN PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Churth In Ireland
BALANCE SHE
As at 31 De￿mber 2025
Flxed assets:
Tangible assets
Heritage assets
Investments
12
1578916
1578916
1619088
13
Total flxed assets
1578916
1578916
1619088
Current assets
Debtors
14 13443 10580
24023
19196
Current Investrnents
Cash at bank and in hand
15 158463 47519
205982 152802
Total current assets
171906 58099
171998
Llabllitles:
Credltor5: Amounts falling due
within one year
16 14837) 1387571
143594}
1424681
Net Current assets or liabllltles
167069 19342
6411
129530
Total a55ets less current liabllltles
Creditors: Amounts falling due
fter more than one year
Provisions for liabilities
17
li￿100)
11562651
Total net assets or liabilities
157069 1480158
1647227
1592353
15

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BALLYDOWN PRESBYfERIAN CHURCH
a Congregatlon of The Presbyterian Church In Ireland
BALANCE SHEET
As at 31 December 2025
Funds of the charity
Endowment funds
18
Restricted income funds
18
1480U8
1410158 1482282
Unrestricted funds
18 167069
167069
11(X171
Revaluation reserve
18
Total charity funds
167069 1480158
1647227 1592353
th
Approved bythe Kirk Session at a meeting on 18 May 2026 and signed on its behalf by
Rev Liam Rutherford
James Ringrose
Minister
Treasurer
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BALLYDOWN PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
NOTES TO THE AcCou￿rS
31 December 2025
ACCOUNTING POLICIES
BASIS OF FINANCIALSTATEMENTS
The financial statements have been prepared In accordance with Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with Financial Reporting Standard applicable in the UK and Ireland
IFRS102} (effective l January 20151.
The financial statements have been prepared under the historical cost convention except
for investment assets, which are shown at market value. The financial statements Include all
transaction5, assets and liabilities for which the congregation is responsible in law. They do
not include the accounts of church groups that owe their afflllation to another body, nor
those that are informal gatherin8s of church members.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retalned elther permanently or at
the con8regation'5 discretion- the income derived from the endowment is to be used either
as restricted or unrestricted income funds depending upon the purpose for which the
endowment was established In the first place.
Restricted funds comprlse la} income from endowments which is to be expended only on
the restricted purposes intended by the donor and Ib} revenue donatlons or grants for a
speclfic congregational artivity intended 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 funds are income funds which are to be spent on the congregation's general
purposes. Deslgnated funds are general funds set aside bythe congregation for use in the
future.
17

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BALLYDOWN PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2025
ACCOUNTING POLiaES Icont'd)
INCOMING RESOURCES
11) Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA} when:
the congregation becomes entitled to the resources:
the trustees are virtually certain they will receive the resources; and
the monetary value can be measured with sufficient reliably.
(11) Incomlng resources wlth related expenditure
Where incomlng resources have related expenditure las with fundraising Income) the
incoming resources and related expenditure are reported gross in the SOFA.
(lil) Grants and donations
Grants and donations are only included in the SOFA then the congregation has
unconditional entitlement to the resources.
Ilv) Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SOFA at the same time asthe 8ift
to which they relate.
Iv) Contractual Income and performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
(vil Volunteer help
The value of any voluntary help received is not included in the accounts but is descrlbed in
the trustees. annual report.
Ivll) Investment Income
Thi5 is included in the accounts when recelvable.
18

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BALLYDOWN PRESBYfERIAN CHURCH
Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2025
ACCOUNTING POLICIES {conVd)
(viii) Investment gains and losses
This includes any gain or loss on the sale of investments and any 8ain or loss resultln8 from
revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABIUTIES
Ilx) Uability re¢o8nition
Llabilities are recognised as soon as there is a legal or constructive obligation commltting
the congregation to pay out resources.
{x) Governance Costs
These are shown within charitable activities and include the costs of preparation and
examination of accounts, the costs of trustee meetings and cost of any legal advice to
trustees on governance or constitutional matters.
(xi) Grants with performan￿ condltlons
Where the charity gives a grant with conditions for its payment being a speclfic level of
service or output to be provided, such grants are only recognised in the SOFA once the
recipient of the grant has provided the specified service or output,
(xii) Grants payable without perfom)ance conditions
These are only recognised in the accounts when a commitment has been made and there
are no conditions to be met relating to the grant whlch remaln in the control of the charlty.
19

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BALLYDOWN PRESBYTERIAN CHURCH
a Congfegatlon of The Presbyterian Church In Ireland
NOTES TO THE Accoumrs
31 December 2025
ACCOUNTING POLICIES (cont'd)
ASSErs
(xiii) Tan8lble Flxed Assets
Tanglble fixed assets for use by charity are capitalised if they can be used for more than one
year, and c05t at least £l.OC(i. They are valued at cost or, if gifted, at the value to the charity
on receipt.
Depreciation is recorded on all tangible fixed assets other than freehold land. at rates
calculated to write of the cost, less estimated residual value, of each asset over its expected
useful life as follows
Buildings:
Fixtures. fittings and equipment
- over 50year5
- over 8 years
(xlv) Investments
Investments quoted on a recognised stock exchange are valued at market value at the year
end. Other investment assets are included at trustees. best estimate of market value.
20

Presbyter
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BALLYDOWN PRESBYfERIAN CHURCH
Congregatlon of The Presbyterian Churth In Ireland
NOTES TO THE Accoumfs Iconvd)
31 December 2025
DONATIONS AND LEGACIES
Recorded giving:
Loose collertions
Donations and gifts
Gift Aid
Legacies and bequest
181524 95353
7094
358
5133
1962
33773 19620
300
276877 234609
7452
10923
7095
4737
53393
45831
300
227824 117293
345117 296100
CHARITABLE ACTIVITIES
Income from charitable
activities
Fees from weddings and
funerals
Membership fees
Fundraising events
Grants
7886
5800
3800
7886
9269
38
6657
6070
10376
3469
3469
17486
20955 23103
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BALLYDOWN PRESBYfERIAN CHURCH
Congregation of The Pre5byterlan Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 De￿rnber 2025
4. OTHER TRADING AcnvrriES
Lettlng of premlses
Trading income
1140
1140
860
1140
1140
860
INVESTMENTS
Deposit interest
General Investment Fund
Property Rents
Other Investment Income
13
13
io
13
13
io
22

BALLYDOWN PRESBYTERIAN CHURCH
a Con8re8atlon of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS Iconvd)
31 December 2025
OTHER INCOME
Insurance claims
Other income
170
190
360
1169
170
190
360
1169
RAISING FUNDS
FWO envelopes
Fundrai5in8 events
274
274
273
274
274
273
23

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BALLYDOWN PRESBrfERIAN CHURCH
a Congregatlon of The Presbyterian Church In Ireland
NOTES TO THE Accoumfs Iconvd)
31 December 2025
CHARITABLE AcfiviTIES
General AssemblyA55e55ment5
Presbytery fees
Ministry and sUPPOrt staff c05tS
Congregational running
expenses
Donations to Mlsslons and
charities
Governance costs
20267
20267
1035
23549
1035
866
88206
639
88845
81015
58993
91170
150163
159969
47987
47987
35762
4140
4140
2820
172641
139796
312437
303981
OTHER EXPENDITURE
Investment properties expenses
24

an
BALLYDOWN PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2025
10. EMPLOYEES
Employment Costs
Wages and Salaries
Social Security Costs
Penslon contributions
78490 73497
9372
7350
7183
9229
95045 90076
Number of Ernployees
The average number of employees. including the minister of the congregation, durlng the
yearwas
Average number of employees
There were no employees in receipt of employee benefits in excess of £60,000.
25

an
BALLYDOWN PRESBYfERIAN CHURCH
a Congregatlon of The Presbyterian Church In Ireland
NOTES TO THE Accourirs {cont'd)
31 December 2025
ii.
PENSION COSTS
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension
Scheme12009). This is a scheme operated bythe Presbyterian Church In Ireland, a separate
registered charity. The congregation pays an assessment to the Presbyterian Church in
Ireland equivalentto the employer's pension contribution for the Scheme and based on the
stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme120091 is
funded Scheme of the defined benefit type. providin8 defined benefits based on career
average revalued salary. The Scheme has assets held in a separately administered fund
rnana8ed by a board of trustees. The Presbyterian Church and the Scheme Trustee5 have
agreed a funding plan to ensure the Sd)eme is sufficiently funded to meet current and
future obligatlons.
The contributions made by the congregation during the year were
Contributions
6838
9061
The congregation operates a defined pension contribution policy for its employees. The
scheme and its assets are held by an independent scheme mana8er. The pension char8e
represents the contributlons due from the congregation during the year
Contributions
345
26

an
BALLYDOWN PRESBYfERIAN CHURCH
a Congre8atlon of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS Iconvd)
31 Decernber 2025
12. TANGIBLE FIXED ASSEts
Cost or valuation
At start of year
Additions
Disposals
1915809
59058
2C04867
At end of year
30LXJO
1915809
59058
2004867
Depreciation
At start of year
Provision for year
Disposals
337612
48167
385779
38317
1855
40172
At end of year
375929
SCQ22
425951
Net Book Value
At start of year
3COJO
1578197
10891
1619088
At end of year
30CNJO
1539880
9036
1578916
13. INVESTMENTS
2025
2024
General Investment Fund
Investment Properties
Presbyterian Mutual Society
27

an
BALLYDOWN PRESBYfERIAN CHURCH
a Congregation of The Pre5byterlan Church In Ireland
NOTES TO THE ACCOUNTS Icont'd)
31 December 2025
13. INVESTMENTS (Cont'd}
2025
2024
Value at Start of year
Additlons
Disposals
Impairment
Gains / (Losses on revaluatlon}
Value at end of year
28

Presbyter
an
BALLYDOWN PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Churth In Ireland
NOTES TO THE ACCOUNTS Icont'd)
31 De¢ember 2025
14. DEBTORS
2025
18483
2024
13618
Gift Aid Recoverable
Other debtors
Prepayments
5540
5578
24023
19196
IS. CASH AT BANK AND IN HAND
2025
2024
Danske Bank Current account
Danske Building account
Dan5ke Mission Account
Danske The Bridge accoLSnt
First Trust Deposit account
Danske Bank Sunday School
Organisation accounts
144413 88387
24570 22693
13961
14830
14050 19663
269
263
323
938
8396
6028
205982 152802
29

an
BALLYDOWN PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE Accoumfs Icont'dl
31 December 2025
16. CREDITORS: amount falllng due within one year
2025
2024
1083
1311
4347
5307
38164 35850
Other creditors
Accruals
Danske Bank loan
43594 42468
17. CREDITORS: amount falling due after more than one year
2025
2024
1181LK1 156265
Danske Bank loan
118100 156265
30

BALLYDOWN PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2025
18. FUND BALANCES AND RECONCILIATION OF FUNDS
Fund
Balance
at start
Income
Expend. Gains/
Losses
Transfer Balance
at end
Unrestrlcled Funds
General funds
The Brldge Funds
91120
18951
211768
20835
11478851
1250301
63883
41951
126901
152313
14756
110071
232603
11729151
59688
126901
167C69
Re5trlcted Funds
First Trust Dep051t
Building
Mlssion
Danske Bank Sunday School
Organisations
Danske Bank Loan Ac
Property fund
262
30781
17892
938
6029
11927081
1619088
70000
45929
1213961
1476471
112151
1181001
1112661
1401721
48604
117181
112151
947
1112661
401721
1471161
670
61JO
1420
47116
32269
16844
323
8396
11568581
1578916
19047
1482282
134982
11397961
148141
2690
1480158
Endowment Funds
[Name of Fundl
Total
1592353 367585
13127111
54874
1647227
31

BALLYDOWN PRESBYfERIAN CHURCH
Congre8atlon of The Presbyterlan Church In Ireland
NOTES TO THE Accoupifs {conVd)
31 Decernber 2025
19.
RELATED PARTY TRANSACTION
One of the Trustees, the mlnlsterof the congregatlon received remuneration of £45,030 and
expenses of £7,388 for attin8 in that capacity. Pension contribution of £6,838 were paid by
the congregation in respect of the minister to the Presbyterian Church in Ireland Pension
Scheme12009). None of the other trustees received any remuneration.
During the year the congregation contributed the following amounts to Funds of the
General Assembly of the Presbyterian Church in Ireland a separate charity
£13,429 for congregational assessment5
£10,350towards the United Appeal
etc.
The congregation contributed £1,035 towards Presbytery Assessments during the year
There were no other related partytransactions.
32