LISNABREEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements forthe year ended 31 December 2025 eglstered Charity In Northern Ireland (NIC 105164)
LISNABREEN CONGREGATION OFTHE PRESBYtERIAN CTrIURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustee5 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 Lisnabreen Congregation of the Presbyterian Churth in Ireland l Usnabreen Walk Bangor BT20 4x1 Registered Charity in Northern Ireland (NIC 105164) CHARITY TRLisfEE5 The Charity Trustees who seNed during the year orwho were trustees at the date of this port were Rev Sam Gistles Gareth Leeburn David Corbett Wtlliam Mcmaster Aaron Dougla5 Robert Wood5 Stephen Larkin PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Sam Castles David Corbett Maureen Claney INDEPENDEl+if EXAMINER Tswatman c/0 l Lisnabreen Walk Bangor BT20 4XJ BANKERS Ulster Bank Springhill Shopping Centre Bangor
USNABREEN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (uxrfd) srRucfuRE AND MANAGE1[r The Klrk s$10n The charity trustees of the conegation are the members of its Kirk Session. Under the congregation's governing dc¢ument, The Code. the book of the constitution and govemment 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 connected with any congregation vtho are within tts bounds. It ensures pastoral care is in place in the congregation and seeks to furtherthe contrÈbution of the Church to Christian witness and servtce in the local community. The Klrk Sessions has delegated to its Congregational Committee the temporal affrdirs of the congregation induding administering all funds and property belonging to the congregation. Member5 of the firk Session are ex-officio members of the Congregational Committee. The Klrk Session conslsts of the ordained mirjister and the ntling eldets of the congregations. All members are entitled to propose. speak and exercise equal votes at meetings. except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. 5tsted rneetings of the Kirk session are held on a monthly basis with the exception of July and August. Additional meetings are held as required To be chosen for the office of the elder5hip in the C(ation a person must be a voting member and a regular attendant on its ordinances. The 5electioD of those proF>OSed to be called to the office can be either by the congregatlon or by the Kirk Session. Members are elected rfthey obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland forni of governan the corporate oveT5ight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Lisnabreen congregation of the Presbyterian Church has been a55igned to the Ards Presbytery of Ihe Presbyteron.Church in Ireland. The rnembership of the Presbytery consists mainly of the active mlnlsters of congregations assigned to it by the General Assembly. minsters who have retired from active duty and an elder appointed by the lark Sesston of the congregation.
LISNABREEN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) The General Assembly The General Assembly is the supreme court of the Church, representlng in one body the whole Church and acting as its supreme legislative, admlnistration and Judlclal authority, in dealing with all matters brought before it. The General Assembly 15 normally constltuted durln8 the flrst week In June for worship and to conduct its business. At the end of business it is d15solved. The membership of the General Assembly consists mainly of the active mlnisters of each congregation, retlred mlnsters and a representative elder appolnted by the Kirk Session of each congregation. OESCRIPTION AND PURPOSE The charitable purpose of the congregatlonls the advancement of rellglon. Lisnabreen con8regatlon of the Presbyterlan Church Is a congregatlon of the Presbyterian Church In Ireland. The Presbyterian Church In Ireland, as a Reformed Church withln the wlder body of Chrlst Is grounded in the Scrlptures and exlsts to love and honour God through faith in His Son and by the power of HIS Splr5L and to enable her members to play thelr part in fulfilllng God's m155ion to our world. The congregatlons mls51on statement was "Centred on beholdlng Chrtst- committed to bulldlng communiv, and has now been changed to, 'A Blble-centred church where Spirlt-fllled people seek to grow God'5 Klngdom through dlscipleship and misslon, whlch: Is Increasingly character15ed by love for God, and love and concem for others; Is commltted to the historlc Chrlstlan gospel as revealed In the Blble," is relevant to people of thi5 tlme and place. In orderto facilftate an ongolng relevance, the Kirk Session (Church leaders) carrled out a review of church life related to the building and all activlties carrled out both wlthin the building and into the Communlty. This was Set out in a Booklet given to each member of the congregatlon called. 'Golng Forward with God., At present numerous decor changes are being pursued and we have now establlshed separate Ladles and Men'5 Disclpleship Groups which come underthe banner of 'Growth Group5.' We have also Initiated a Drop-ln space called trhe Well, which uses a local Community House which is in the Bloomfield Housing estate and comes under our Parish Bounds. This runs once a week and is open to all in the Communlty to pop in for coffee, bacon/sausage baps, have a chat If they want with crafts and actlvities for both adults and those that bring their children. The congregation aims to Itve out its Mission and Vlslon a5 a family of God's people by being:
USNA8REEN CONGREfjATtON OF THE PRE5BYIERIAN CHURCH IN IRELAND TRUSfEES ANNUAL REPORT {conVd} A Covenant Community: where our relationships are rooted in the promises of God by living faithfullytoward him and toward one another An Intergenerational Community: where adults intentionalty take the lead to engage with, encourage and nurture younger members to maturity in ChrisL An Outward looking Community: where vle want the blessings of God that belong to us in the gospel to become bsingS for other5 beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland. we believe thatthe Bible Is the supreme authority over all we do, and that the Weskninsterconfession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teache5 on key matters of Chrlstlan faith and prattice AcrivtriES AND OBJECTIVES The congregation meets for worshlp every Sunday and vrsitors are welcome to join. The Sacrarnent of the Lords Supper 15 observed on several occasions during 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 congreeation holds regular bible study and prayer meetirw and has a wide range of organi5ations. Blble Study& PrryerMeetsnqs- Tuesday moming which sees mainly retirees come to it (Weekly) Separate Lathes and Gentlemen Growth Groups (Bi-weeklv) Corpordte Prayer Gathering IBi-Weekfyl Organlsatlon Events- Sunday School (Weekly) Source Club PI-P7 Club (Weekly) Breenies- Mothers and Toddlers Group eekly} Presbyterian Women {Monthly) Doorstep Ministries lQuarterlyl ACHIEVEMEiirrs AND PERFORMANCE Worshlp and prayer The congregation nornially meets ftirworship eath Sunday at 11am. During the week the three Bible Study and Growth Groups provide opportunttie5 for members to meettogether for fellowship. to Study the scripture5 and for a tlme of prayer. A separate prayer meeting 15 held on l & 3 week of each month.
LISNABREEN CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) As well as our regular services during the year we gave thanks for falthfijl services and sought to comfort those who had been bereaved durlng the year. We have seen an Increase in attendance to our Sunday Worship Services and in correlatlon with that, an increase in financlal glvln8 to the misslon and minlstry of Lisnabreen Presbyterian Church. At 31 Dernber 2025 there were 74 communlcant members and 220familles connected wlth the congregations. The average weekly attendance at mornlng worship 15 90. Pastoral care Members of the congregatlon who are unable to attend church due to slckness or age are vlsited on a re8ular basls by the minlster, elders or by one of the congregatlon's pastoral visltors. These pastoral v151tors have recelved trainlng pertalnlng to their Role and are overseen by one of the Klrk Sesslon elders who gives regular updates to the Kirk Se5510n. Safeguardln8 We are committed to all the Safeguardlng Regulations put In place to protect all the chlldren and vulnerable adult5 we are responslble for. This Involves attendlng Tralnlng Sesslons for organlsatlon leaders. helpers, church elders, Implementln8 policle5. and keepln8 UP to date wlth any regulatory changes. Mlsslon artd outreach A Communlty Outreach and Famlly Support Worker organlse5 a variety of community outreaches such as The Breenles, {Parent & Tot Group), meetlng on a regular basls with various mums to offer 5UPPOrt where needed. She also leads the Doorstep Ministrle5 Team whlch provldes support throughout the year opportunities for families rtrugglln8 financlally and other ways, to access School Unlforms, stationary and other essentials for children returning to School. She Is also very Involved with the local Primary School (Bloomfield Primary School) as a Transferor Board of Governor member and both co ordlnates and partlcipate5 in regular School A55emblles. There is presently no Scrlpture Unlon Club running in the school but is being considered for the near future. Other volunteers within the Church help run attivities for the Community such as a Wreath and Ginger- Bread making night in the run up to Chrlstmas. as well as folks being invited to a Christmas Dlnner held in the Church, provtded by outslde caterers. A Missions Committee was newly establlshed to help the congregation be more aware of Misslon at both a local and global level as varlous speakers are booked to share about their work in their localities whlch can be verydifferent to our own.
USNABREEN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANt4UAL REPORT (coned) The congrEgation supports the Unfted Appeal for Mission whidi is a Central Fund of the Presbyterian Church in Ireland. This fund enables congregatlons to supportthe wlder mission of the denomination and to do mission and outreach on a denominational basis btrnd what the congregation could do on its own. The Unlted Appeal FuDd provides financial support for mlssion personnel at home and oversea5, assists congregatlon5 With the depIoyment of locally based stsff, enable5 church plantin& provides grant support forthe upkeep of thurch premises. assist with the running costs of Union Theological College, the Church's tralnlng college for ministry students. and financially supports congregatlon in the area5 of .worship, dlscipleshlp. global mlsslon, outreach, leadershlp and pastoral care. The congregatlon also contnbutes to the denomlnations annual World Development Appeal, Sundav School projett and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our mlnlster andlor one of the elders. This provides an important link between the con8re8ations and the wider structures of the church. General Assemblv The rninister and one of our elders were nominated to attend the meetlng of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings. BelfasL in June. Or8anlsatlons Sunday school meets durlng rnomlng service and teaches chlldren btble 5torie5 at an age4ppropriate level. Breenles is a parent and toddler group which meets every Friday morning. Durin8 the year 91 famllles registered. Breenies offers a safe space for parents to meet and encourage one another. Source Club is a youth group for prfmary school age children. Up to 50 children meet each week and Join In bible storles and game& PresbyterHn Women is an organlsation for the promotion of local and worldwide mlsslon wtth 22 ladles attendlng the monthly meettng. Ooorstep Mlnlstries seeks to provide practical help in the forni of school unrfoms and ststTonary supplies for struggling families with occasional fo(xl vouchers. Our Community Outreach Worker regularly pursues fundirE and assistsnce from local retailers who offer Community Support to Charftable Groups through monetary donation
LISNABREEN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd) Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church actrvitie PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefft requirement by providlng beneflt to its members and the general public by making known the Christian Gospel of the Lord Jesus Chr15t through the advancement of religion. The dlrect benefits whlch flow from the purposes of the Church Include the gainlng of an understandln8 In Christian beliefs as set out in the Blble and in the Church's subordinate standards (the Westmlnster Confession of Faith and the Shorter and Larger Catethisms) leading to spiritual and moral development and opportunitie5 for response to Bible teachln& In turn. thls framework leads to practical expre551ons of Chr15tian beliefs and standards in the local communlty such as thrwgh the care of those In need (Including the sick, disabled and bereaved). Generally the above benefits are dellvered locally by congregations and thelr member5, or a facilltated through presbyterles or are organlsed and dellvered ntrally. Local dellvery Is facllltated by central resources In almost all cases. Public access Is made known through the use of notlceboards. prirrted materlal, press advertisement, websltes, and soclal medla or In other ways. The beneffts are demonstrated through regular evaluation of the senilce5 and informèl and ad-hoc feedback from members, their familles. and members of the publlc. The purpose d¢XS not lead to harm. The only prfvate benefrt flowlng from our purpose 15 related to Minlsters. M1s5ionaries. Deaconesses, Irish Mission workers and Lay Agents who recelve benefits as a result of thelr holding Offi or employment. However. thts is incldental and necessary in order to further our charitable purpi?se. There are no other private benefits. The beneficiaries of thls purpose are members, their familles, other Indwlduals that the Presbyterian Church in Ireland is In direct and indirett contact with, the communlty In whith pastoral servlces are provided and other communitles throughout Northern Ireland, the Republic of Ireland. and worldwide which benefrt from our engagement wlth and support for both Christian and other secular organlsations. charitles and individual rnembers of the public. The Klrk Session ha5 had regard to the Charity Commissions Publlc benefft requirement statutory guidance.
USNABREEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) FINANCIAL REVIEW The congregation's main Sour of income Is member< contribution5 through the WeeV Freewill Offerlng. There were 67 contributors durinB the year. donating a total of £63.507. Total Income of the con8re8ation during the year was £132,919. Total expenditure was £118,684. STATEMENT OF TRusfEE RESPONSIBILITIES The Trustees are responsible for preparlng the annual report and the financial ststements of the congregation in accordance with applicable law and generally accepted accounting pr3rtice. As the rongregatlon5 total Income does not exceed £250.CKIO. the Trustee5 have elected undÈr SÈttlon 64131 of the Charities Act {Northern IreIarj2o8 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responslble for keeplng adequate accounting records that are sufficlent to show and explaln the congregation's transactions and disclose wlth reasonable accuracy at any tlme its financlal position. They are also responsible for safeguarding the assets of the congregation and hence for taklng reasonable steps for the prevention and detection of fraud and other Irregularltles. Approved by the Klrk Session at a meetin8 on 2rh April 2025 and signed on its behalf by Rev Sam Castles Mlnister David Corbett aerk of Session
INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF USNABREEN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of Lisnabreen con8re8ation of the Presbyterian Church in Ireland for the year ended 31 December 2025. which are set out on pages 10 to 15. Respective respon5ibllltles of charitytrustees and examlner As the charltys trustees you are responsible for the preparatlon of the accounts in accordance with the Charities Act (Northem Ireland) 2008. It is my responsibillty to: examlne the accounts under sectlon 65 of the Charities Act follow the procedures laid down in the general Dlrettions given by the Cornm10n under sectron 65(9){bl of the Charities Act state whether particular matters have come to my attention. Bas15 of independent exarnlnerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examlnation was carried out In accordance with the general Directions given by the Charity Commisslon for Northern Ireland under section 6519){bl of the Charities Att. My examinatlon induded a revlew of the accountin8 record5 kept by the charity and a comparison of the accounts presented with those records. It also Included con51deration of any unusual items or dlsclosures in the accounts. and seeking explanations from you as charity trustees concernlng any such matters. My role15 to state whether any material matters have come to my attentlon glving me cause to belleve: l. That accounting retords were not kept In accordance with sectlon 63 of the Charitie5 Act 2. That the accounts do not accord with those accountlng records 3. That the accounts do not comply wlth the accounting requlrernents of the CharitFes Act 4. That there is further infonnation needed for a proper understanding of the accounts to bé reached. Independent examinerfs statem I have completed my examlnation and have no concems in respect of the matter5 (11 to141 listed above and, in connettion with following the Direction5 of the Charity Commlssion for Northem Ireland. I have found no m rs that require drawing to your attention. T Swatman Chartered Accountant c/0 l Lisnabreen Walk Bangor 8T20 4x1 24th April 2026 io
USNABREEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIALAcllV (Recelpts and Payments Account) for the ywr énded 31 Dember 2025 Note Unrestrlcted Funds Restricted Endowment Funds Funds Totsl 2025 Total 2024 Recelpt5 Donations and legacie5 Charltable activities Other tradlng actlvities Investment Income Other income 92,035 31,201 8,451 123,235 8,451 588 626 18 89,514 1,689 530 834 4,421 588 481 18 109 36 Total Recelpts 93,121 39,761 36 132,919 96,988 Payments Ralslng funds Charltable activitles Loan repayment 190 70,565 Igo 110.049 8.445 274 101,912 5,244 39,4F4 8,445 Total Payments 70,755 47,929 118,684 107,430 Net recelpts / (payments) Tran5fer5 between funds 22,366 (8,168) 200 36 {200) 14,235 {10,4421 Net movement In funds Funds brought forward 22.366 33,921 (7,968) 28,364 (1641 3.748 14.235 66.033 (10,4421 76.475 Funds carried forward li 56,287 20,397 3.584 80,268 66,033 li
LISNABREEN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILMES As at 31 December 2025 Unrestricted Fynd5 Restricted Endowment Funds Funds Total 2025 Total 2024 Funds Reconclllatlon Bank and Cash at5tart of year Net movement In funds 33,921 22,366 28,364 17,9681 3,748 11641 66,033 14,235 29,712 16,3471 Bank and Cash at end of year 56,287 20,397 3,584 80,268 23,365 Bank & Cash Balance5 Bank Deposit Accounts Bank CurrentAccounts Cash In Hand 80,193 76 65,951 82 80,268 66,033 Other Assets Flxed Assets- Note 8 Glft Ald receivable on donations 2,500 12,471 2.500 12.471 Llabllltles Loans 8.445 th Approved by the Kirk Session at a meetlng on 27 April 2025 and signed on its behalf by Rev Sam Castle5 Mlnlster vld Corbett Clerk of Session 12
usr4ABREEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAND NOTESTO THE ACCOUhrrs 31 December 2025 L ACCOUNTING POLICIES BASIS OF FINANCIAL sfATEMENTS As the totsl income of the congregation Is less than £250,CKIO the congregation have elected in accordance with the proviOn5 in The Charitie5 (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments bas1$. FUND ACCOUNTING Endowrnent funds are fund% the capital of whlch must be retained either permanently or at the congre8atlon's dlscretion; the Income derived from the endowment Is to be used elther as restrlcted or unrestricted Income funds depending upon the purpose for whlch the endowment was establlshed In the flrst pla. Re5trlcted funds comprlse (a) Income from endowments which Is to be expended only on the strICted purposes Intended by the donor and (bl revenue donations or grants for a speclfic congre8ational actlvity intended by the donor. Where these funds have unspent balances. interest on theSr pooled Investment Is appomoned to the Indfvldual funds on an average balaTr ba51& Unre5trlcted funds are income fund5 which are to be spent on the con8regation's general purposes. Desi8nated funds are general funds set aslde by the con8re8atlon for use In the future. 2. DONATIONS AND LEGAaES Total 2025 Total 2024 Funds Fund5 Funds Recorded glvlng Loose collettions Donations and grfts Gift Aid Legacies and bequest 63,507 2,003 782 25.742 63.507 1387 23,939 33.402 68,566 1,756 17,470 1,262 460 23.157 7,660 91035 31,201 123,235 13
L15NABREEN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 3. CHARITABLE ATIEs Unrestricted Funds Restrlrted Endowrnent Funds Funds Total 2025 Total 2024 Income from char:table activltles Fees from weddings and funerals Fundraising events Membershlpfees Grants loo 4,817 140 3,495 4,817 140 3,495 1,589 8,451 8,451 1,689 4. OTHER TRADING AcrivrriES Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Lettlng of premlse5 Tradlng Income 588 588 530 588 588 530 5. INVESTMENT INCOME Unrèstrlcted Funds Restrlcted Endowment Funds Funds Total Z025 Total 2024 Deposlt Interest 481 109 36 626 834 481 109 36 626 834 6. OTHER INCOME Unrestrlcted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Other Income 18 18 4,421 18 18 4.421 14
LISNABREEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2025 RAISING FUNDS Unrestrlcted Fund5 Restricted Endowment Funds Funds Totsl 2025 Total 20Z4 FWO envelope5 Fundraisin8 events 190 190 274 190 190 274 & CHARITABLE ACTIVITIES Unrestrfrted Funds Restrlrted Endowment Funds Funds Total 20Z5 Total 2024 General Assembly SesSMents Presbytery fees Mlnlstry and support staff costs Congre8atSonal running expenses Donations to Missions and charltles Governan costs 9,911 682 40,005 19.966 9.911 682 55,229 34,259 9,968 11,068 1,203 48,003 35,731 5,907 15,224 14,292 9,968 70,565 39,484 110,049 101.912 9. OTHER EXPENDITURE Unrestrirted Fund5 Restrfrted Endowment Funds Funds Total 2025 Total 2024 Loan repayments 8,445 8.445 5,244 8.445 5.244 10. HXED ASSETS The congregation owns the Church preTni5e5 Situated at l Llsnabreen Walk, Bangor BT19 4XJ and the assoclated fixtures. fittings. plant and machlnery. These have an Insuran value of £l.S98,474. The congregatlon also owns Its manse at 4 Ardvanagh Avenue. Conlig which has an Insuran value of £447,629. 15
LISNABREEN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE Accouf+JTS (convd) 31 December 2025 IL FUND BALANCES Fund Balance at5tart Recelpts Payment Surplus / Transfer (Deficit) Balance at end Unrestrlcted Funds General Fund 33,921 93,121 70.755 22,366 56,287 33,921 93,121 70,755 22.366 56,287 Restrirted Funds Building Account United Appeal Ivlissions & Charities Sunday School Source (Highway Club) Doorstep Minlstry Youth Council Business Reserve Presbyterian Women Community Worker Breenies Loan 1270) 1203 11,321 5,543 2.722 22 953 1.710 1,423 22 994 13.045 2.006 7,854 6,746 2,722 206 1,453 788 1,540 3,467 (1,203) 3,197 184 832 I,ioi 878 1,985 239 13,355 412 8,445 {1841 (501) 921 (1171 22 200 200 331 2.023 761 2,007 243 11.028 608 991 15.373 1,810 8.445 (2,3281 196 18,445) 28,364 39,761 47,929 {8,1681 200 20,397 Endowment Funds Lottie Thompson 3.748 36 36 (2LKI) 3.584 Total 66,034 132.919 118,684 14,234 80,268 16