an Moira Presbyterian Church a congregation of the Presbyterian Church in Ireland Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Registered with the Charity Commission for Northern Ireland NIC105174
an MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Flnancial Statements for the year ended 31 December 2025 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DAlL$ Moira Congregation of the Presbyterian Church in Ireland 18 Meeting Street Moira BT67 ONR Registered Charity in Northern Ireland INIC1051741 CHARITY TRUSTEES The Charity Trustees who served duringthe year or who were trustee5 at the date of this report were; lan Wat50n Benny Lyness Thomas McGeown Sam Brockbank James Logan Matthew Blain Richard Brown Roy Mccleary Wilfred Dunlop Jackson Blakelv Alan Gamble Andrew Preston Stuart Mcllwaine th Rev Jamie Maguire I Installed 25 June) PRINCIPAL OFFICE BEARERS Minister Clerk of Sesslon Treasurer Rev Jamle Maguire Richard Brown Anlnka Moucka/lvan Barnett INDEPENDENT EXAMINER RTJRoss&Co Chartered Accountants 44 Molesworth Street Cookstown BT80 8PA IIPa8e
an MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) BANKERS Danske Bank Main Street Lurgan SOLICITORS Mr John Neill Watson Neill Solicitors 43 Maln Street Moira BT67 OLQ 21Page
an MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELANDTRUSTEES ANNUAL REPORT (cont'd) STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governin8 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 connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregatlon and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal ffairs 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 congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only casting vote. Stated meetlngs of the Kirk session are held five times during the year. To be chosen for the office of the eldership in the congregation 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 congregation or by the Kirk Session. Members are elected if they obtain two-thirds 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 affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Moira Presbyterian Church has been assigned to the Dromore Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the attive ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of each congregation 31Page
an MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly TheGeneral Assembly isthe supreme court of the Church, representing in one bodythewhole Church and acting as its supreme legislative, administrative and judicial authority, in dealing with all matters brought before it. The General A55embly is normally constituted during the first week in June for worship and to conduct its business. Atthe end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, 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. Moira Presbyterian Church is a congregation of the preSberlan 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 His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregation's mission purpose is to seek to proclaim the good news of Jesus Christ by word and by action. We believe in the importance of preaching what Is biblical, relevant and applicable to living in the 21 century. We believe in the vital importance of individual and corporate prayer in the life of our congregation. We believe in the importance of evangelism as Jesus commands us to 'go and make disciples of all nations. and to 'be my witnesses in Jerusalem and in all Judea and Samaria and to the ends of the earth, (Arts I v 81. Together we aim to obey Jesus, call to local and international mission. We believe in the importance of being a warm and welcoming Christian community, promoting fellowship between people of all ages. We believe in the Smportance of praise that is God centered and biblical and believe that singing praise to God is a witness in itself {Arts 16 v 251. It is also a means of spiritual encouragement (Colossians 3 v 161. As a multi-generational denomination, we believe there is a place for all generations in our Church family. We recognise the importance of welcoming all families to our congregation and will seek to identify and support family needs and integration into Church life. We will achieve this by means of organised activities. events. Church services and provide opportunities to share ideas that help shape the future of our Church. 41Page
an MOIRA CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) We believe in providing sensitive and loving pastoral care11 Thessalonians 2 v 7-81 for all those not only within the congregation but any who venture into our buildin8 and who express a need for such care. We desire to be Christ centred and people orientated in our approach and we will offer Christlan compasslon and grace to all those who come under our care. We believe it is important to recognlse that our Church Is a livin& spiritual organlsatlon that needsto be managed throu8h a structure of different roles, policies, procedures and systems to achieve God's purpose for His Church in Moira. It is important that leaders take responsibility for the spiritual and temporal governance of Church activities in accordance with Christian principle5 and legal obligation5. A1VITIEs AND OBJEcnvES The congregation meets for worship every Sunday and vi51tors are welcome to join. The Sacrament of the Lord's Supper is observed on several occasions during the year and all those who have been baptlsed and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular blble study meetlngs and has a wide range of organisations including: Sunday School Boyl Brigade Girls, Brigade Badminton Club Bowling Club Friday Morning Prayer Group Bible Study, Prayer & Small Groups (Mid-week & Home Groups) Crochet Club Presbyterian Women Choir & Praise Group Men's Fellowship Youth Fellowship Young at Heart Senior Citizens Cycle Group Tuesday Morning Fellowship Monday over 70 Fellowship group Reminiscing hymn singing for dementia sufferers and their carers SIPage
an MOIRA CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.00am and monthly at 6.30pm. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. In addition, two small groups meet on a Frlday morningfor prayer. As well as our regular services during the year we acknowledged God's gift of new life at 4 Sacraments of Baptism, we gave thanks for faithful services and sou8ht to comfort those who had been bereaved during the year. At 31 December 2025 there were 234 communicant members and 293 families connected with the congregations. The averageweekly attendance at morningworship was in the range 175- 200. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation's pastoral vlsitors. Mission and outreach At a local level the congregation wants to reach people in Moira for God, to tell them about God's love for everyone and the good news of the gospel. We plan to discover what the people in our community today need most and how we can demonstrate God's answer to these needs in real, practical ways. We are using the Umoja process for church and community mobilisation as an additional tool to help us reach the community in Moira. Intemationally, we will continue to support PresbW(erian missionaries and other mission organisations such as Tear Fund and Christian Aid and Kids4School. The congregation supports the United Appeal for Mission which 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 basi5 beyond what the congregation could do on its own. The United Appeal Fund provides financial support for misslon personnel at home and overseas. assists congregations with the deployment of locally based Staff, enables church
an planting, provides grant support for the upkeep of church premises, assists with the running costs of Unlon Theological College, the Church's training MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. Presbytery The congregation was represented atthe regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider struttures of the church. General Assembly The minister 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. Organisations On Sunday mornings during the main Church service the Sunday School meets in our church halls comprising of approximately 36 children and young people. On Monday evenings the Boys. Brlgade meets In the church halls. This comprises of approximately 71 boys and teenagers. On Wednesday eveningthe Bowling Club meets in the church halls comprising of approximately 26 members. e On Wednesday eveningthe Bible Study & Prayer Fellowship meets in the upper room in the new church building comprisin8 approximately 30- 40 members. On Thursday evening the Girls, Brigade meets in the church ha115 comprisin8 approximately 90 members. • Moira Presbyterian Women (PWI meets on the third Tuesday of alternate months in the upper room. The PW is led by a group leader and a committee of five who are elected annually by the members. There are approximately 30- 40 ladies in attendance at each meeting.
an MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 attivities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by makin8 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 8ainin8 of an understanding in Christian beliefs a5 set out in the Bible and in the Church's subordinate standards (the Westmlnster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities 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). Generally the above benefits are delivered locally by congregations 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 advertisements, websites, and social media or in other ways. 81Page
an MOIRA CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, theirfamilies, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive beneffts 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 individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community 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 organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commission's Public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 220 contributors during the year1254 In previous year, 20241 donating a total of É123.832 1É111,109 in previous year, 20241 Total Income of the congregation duringthe yearwas £292.277, compared to £286,328 in the previous year. Total expenditure decreased from £286,308 to £278,965 STATEMENT OF TRUSTEE RESPONSIBILITIES The trustees are responsible for preparlng the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the congregation and the financial activities for that year. In preparlng the financial statements the trustees are required to: select suitable accounting policies and then apply them consistently make judgements and estimates that are reasonable and prudent 91Page
an MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd} prepare the financial statements on the going concern basis unless it is appropriate to presume that the funds will continue in operation. The trustees are responsible for keeping adequate accountlng records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. GOING CONCERN The activities 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 this report and subjetttothe continuing support from membersto be able to fund on an ongoing basis the congregation's current activities and other financial commitments. RESERVES POLICY The trustees have considered the level of unrestricted net current assets that it is appropriate to hold, taking account of current and on-going commitments. It is the policy of the trustees to hold at least four month's unrestricted expenditure. At the year end net current assets {excluding loan amounts) were £156.444 which represents a higher level of reserves than the four months amount of £66.745. Thetrustees consider it prudent to maintain the net current assets to a level equivalent to or above four month's unrestricted expenditure. RISK REVIEW A review of major risks has been undertaken by the trustees and systems and procedures implemented to manage identified risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from members. These risks are mitigated by the trustees and the congregational committee, regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regular giving. th Approved by the Kirk Session at a meeting on 12 May 2026 and signed on its behalf by JA, VirL Rev. Jamie Maguire th 12 May 2026 Mr Richard Brown th 12 May 2026 IOIPage
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charity forthe year ended 315r December 2025 which are set out on pages 13 to 30. Respectlve responslbllltles of Trustees and Examiner As the charity trustees you are responslble for the preparation of the accounts in accordance wlth the Charltles Act (Northern Ireland) 2008. You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination. It is my responsibility to: Examine the accounts under section 65 of the Charlties Att Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act State whether particular matters have come to my attention. Basls of Independent examlnerfs report I have examined your charity accounts as required under settion 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. The 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 tems or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accountlng records were not kept in accordance with section 63 of the Charities Att 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 and with the methods and principlesofthe Charities Statement of Recommended Practice 4. That there 15 further information needed for a proper understanding of the accounts to be reached. IIIPage
an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF MOIRA CONGREGATION OF THE PRESBIryERIAN CHURCH IN IRELAND Icont'd) Independent examinerfs statement Since your charit¢s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am registered member of the Association of Chartered Certified Accountants which is one of the listed bodies. 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 drawingto your attention. Michelle Mawhinney FCCA R TJRoss&Co Chartered Accountants 44 Molesworth Street Cookstown Co Tyrone BT80 8PA th 12 May 2026 121Page
an MOIRA PRESBYfERIAN CHURCH a Congregatlon of The Presbyterian Church In Ireland STATEMENT OF FINANCIAL ACTIVITY for the year ended 31 December 2025 Income and Endowments from: Donations and legacies Charitable activities Investments Other 154,171 79,397 16,548 15,572 20,376 233,568 16,548 18.053 24,108 231.093 11,002 16,285 27,948 2,481 3,732 Total 160,384 131.893 292,277 286,328 Expendlture on: Raising funds Charitable activities Other 1,260 140.683 58,293 839 77,890 2,099 218,573 58.293 1,45S 221,180 63,673 Total 200,236 78,729 278,965 286,308 Net gains/{lossesl on investments Net Income/ lexpenditurel Transfers between funds Gains/llosses on revaluation of fixed assets 139,852} 53,164 13,312 20 65,453 -65,453 Net movement in funds Reconciliation of funds: Total funds brought forward 25,601 -12,289 13,312 20 2,280,774 61,928 2,342,702 2,342,682 Total funds carrled forward 2,306,375 49,639 2.356,014 2,342,702 131Page
an MOIRA PRES8ERlAN CHURCH a Congregation of The Presbyterian Church In Ireland BALANCE SHE As at 31 December 2025 Flxed assets: Tangible assets Heritage assets Investments 11 2.069,277 2.069,277 2,116.227 12 210,000 210,000 210,000 Total flxed assets 2,279,277 2,279,277 2,326,227 Current assets Debtors 13 12,774 4,517 17,291 16,293 Current Investments Cash at bank and in hand 14 145,416 46,192 191,608 183,979 Total current assets 158.190 50.709 208.899 200.272 Liabilities: Creditors: Amounts falling due within 15 one year 58,772 1,070 59,842 46,386 Net current assets or liabilities 99,418 49,639 149,057 153,886 Total assets less current liabilities Creditors: Amounts falling due after more than one year 16 72,320 72,320 137,441 Total net assets or liabilities 2,306,375 49,639 2,356,014 2,342,702 141 Page
an MOIRA PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland BALANCE SHEEr A5 at 31 December 2025 Funds of the charity Restrirted income funds 17 49,639 61,928 2,306,375 2,280,774 Unrestricted funds 17 Total charity funds 2,356,014 2,342,702 Approved bythe Kirk Session at a meeting on 12 May 2026 and signed on its behalf by Ji.,. Rev. Jamie Maguire Mr Richard Brown 151Page
an MOIRA PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparin8 their accounts in accordance with Financial Reporting Standard applicable in the UK and Ireland {FRS1021 (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 transactions, assets and liabilities for which the congregation is responsible in law. They do not include the accounts of church groups that owe their friliation to another body, nor those that are informal gatherings of church members. FUND ACCOUNTING Endowmentfunds are funds. the capital of which must be retained either permanently or atthe congregation's discretion,. the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose forwhich the endowment was established in the first place. Restricted funds comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or 8rants for a specific congregational activity 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 fund5 are general funds set aside by the congre8ation for use in the future. 161 Page
an MOIRA PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES(cont'd) INCOMING RESOURCES (i) Recognition of incoming resources These are included in the Statement of Financial Activities {SoFAI 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. (li) Incoming resources with related expendlture Where incoming resources have related expenditure las with fundraising income) the incoming resources and related expendtture are reported gross in the SOFA. (iii) Grants and donatlons Grants and donations are only included in the SOFA when the congregatlon has unconditional entltlement to the resources. (Iv) Tax reclaims on donations and gifts Incomlng resources from tax reclaims are included in the SOFA at the same time as the giftto which they relate. {v) Contractual incorne and performance related grants This is only included in the SOFA once the related goods or services have been delivered. lvl) Glfts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. 171Page
an MOIRA PRESBITERIAN CHURCH a Congregatlon of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES (cont'd) Iviil Donated services and facilities These are only included in incoming resources Iwith an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable. measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. Iviii) Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees, annual report. (Ix) Investment income Thi5 is included in the accounts when receivable. {xl Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. EXPENDITURE AND LIABILITIES (xl) Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the congregation to pay out resources. Ixii) Governance costs These are shown within charitable activities and include the costs of preparation and examination of accounts, the cost5 of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. (xiii) Grantswith performance condltlons Where the charity gives a grant with conditions for its payment being a specific 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. 181 Page
an MOIRA PRESBYfERIAN CHURCH a Congregatlon of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POUCIES Iconvdl Ixiv) Grants payable wlthout performance 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 which remain in the control of the charity. {xv) Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.8. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs bytheir usage. ASSErs (xvi) Tan8ible Fixed Assets Tangible fixed assets for use by charity are capitalised if they can be used for more than one year, and cost at least £2,500. 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 Motorvehicles Computers, software and technical equipment over 50 years over 10 years over 4 years over4 years 191Page
an MOIRA PRESBYfERIAN CHURCH a Congregatlon of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS {conVd) 31 December 2025 DONATIONS AND LEGACIES Recorded giving: Freewill offering Loose collettions Donations and gifts Gift aid 123,832 41.495 5.270 8.936 632 15,699 24,437 13,267 165,327 154,302 14,206 13,973 16,331 28,021 37,704 34,797 154,171 79,397 233,568 231,093 CHARITABLE AUIVITIES Income from charitable activities Organisation income Fundraising events Grants 5,282 7.001 4.265 5,282 4,565 7,001 3.820 4,265 2,617 16,548 16.548 11,Crf)2 201 Page
an MOIRA PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS Iconvd) 31 December 2025 INVESTMENTS Deposit interest Property Rents 2,481 28 15,544 2,509 2,025 15,544 14,260 2,481 15,572 18,053 16,285 OTHER INCOME Graveyard Other income 3.600 132 20,376 3,600 4,420 20,508 23,528 3,732 20,376 24,108 27,948 211Page
an MOIRA PRESBYtERIAN CHURCH a Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 RAISING FUNDS FWO envelopes Fundraising events 1.260 1,260 839 1.229 226 839 1,260 839 2,099 1,455 CHARITABLE AcrivlEs General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 14,010 1,157 75,563 1,707 43,653 49,510 14,010 15,027 1,157 1,342 77,270 68,337 93,163 93,819 5,ICrf) 26,673 31,773 41,158 1,2Crf) 1,200 1,497 140.683 77.890 218.573 221.180 221Page
an MOIRA PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS (convd) 31 December 2025 OTHER EXPENDITURE Depreciation Loan interest 46,950 11,343 46,950 46,950 11.343 16.723 58,293 58.293 63,673 EMPLOYEES Employment Costs Wages and Salaries Social Security Costs Pension contributions 52,930 50,428 3,544 4.072 4.426 7,600 60,900 62,100 231 Page
an MOIRA pREsBER1AN CHURCH a Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS (convd) 31 December 2025 Number of Employees The average number of employees, including the minister of the congregation. duringthe year was: Average number of employees There were no employees in receipt of employee benefits in excess of £60,000. 241 Page
an MOIRA PRESBYfERIAN CHURCH a Congregatlon of The Presbyterian Church In Ireland io. PENSION COSTS The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme {20091. This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme 120091 is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scherne Trustees have agreed a fundin8 plan to ensure the Scheme is sufficiently funded to meet current and future obligations. Contributions of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and funding the scheme deficlt were 17.5%124% 2024). The contributions made by the congregation during the year were Contributions 3,978 7,452 Other employees Defined contribution pension scheme The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers. 2025 2024 Contributions made duringthe yearwere 448 251Page
an MOIRA PRESBYfERIAN CHURCH a Congregatlon of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 11. TANGIBLE FIXED ASSETS Cost or valuation At start of year Addition5 Disposals 2,372,755 29,872 107,880 2,510,507 At end of year 2,372,755 29,872 107,880 2,510,507 Depreciation At start of year Provision for year Disposals 277,361 26,815 33,175 2.987 90,104 10,788 394,280 46.950 At end of year 310,536 29,802 100,892 441,230 Net Book Value 31st December 2025 2,062.219 70 6,988 2,069,277 31, December 2024 2.095,394 3,057 17,776 2,116,227 261Page
an MOIRA PRESBYfERIAN CHURCH a Congregation of The Presbylerian Church In Ireland NOTES TO THE Accoumfs Iconvd) 31 December 2025 12. INVESTMENT PROPERTIES 2025 2024 Value at start of year Additions Disposals Impairment Gains / (Losses on revaluation} Value at end of year 210.QKIO 210,000 210,000 210,000 13. DEBTORS 2025 2024 11,282 10,010 6,009 6,283 Gift Aid Recoverable Prepayments and other debtors 17,291 16,293 14. CASH AT BANK AND IN HAND 2025 189,766 1,842 2024 182,170 1,809 Bank accounts Cash in hand 191,608 183,979 271Page
an MOIRA PRESBITERIAN CHURCH a Congregation of The Presbyterlan Church In Ireland NOTES TO THE ACCOUNTS Icont'd) 31 December 2025 15. CREDITORS: amount falling due within one year 2025 1,746 57,026 1,070 2024 1,840 44,546 Accruals Bank loan Grant to be repaid 59.842 46,386 16. CREDITORS: amount falling due after more than one year 2025 2024 72,320 137,411 Bank loan 72,320 137,441 281 Page
an MOIRA PRESBYfERIAN CHURCH a Congregatlon of The Presbyterian Churth In Ireland NOTES TO THE ACCOUNTS {conVd) 31 December 2025 17. FUND BALANCES AND RECONCILIATION OF FUNDS Fund Balance at Income start Expend. Transfer Balance at end Unrestricted Funds General Account 2,280,774 160,384 200,236 65,453 2,306,375 2,280,774 160,384 200,236 65,453 2,306,375 Restricted Funds General Account Building Fund Bible Study Fellowship Bowling Club Boys, Brigade CrochetlKnitting Club Girls, Brigade JAM- Sunday School Men's Fellowship Presbyterian Women Traditional Hymn Singing Young at Heart Badminton Club Youth Fellowship Tuesday morning club Special Offerings 450 35.469 5,430 410 2,707 109 6,265 1,032 231 1,515 1,644 566 85 245 272 22.299 450 -61,908 .400 -350 35,941 419 1,526 1,528 91 5,120 3,409 73 1,675 810 1,429 225 155 421 9,106 84,082 5,983 670 4,741 493 7,144 835 200 2,270 1,681 454 385 305 639 22.011 22.646 572 1,436 3,562 -475 -1,000 4,999 3,212 42 1,730 647 1,317 225 215 218 8.818 -700 -200 -300 -570 61.928 131.893 78.729 -65,453 49,639 Total Funds 2 342 702 292 277 278 965 291Page
an MOIRA pRE5BERIAN CHURCH a Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 18. RELATED PARTY TRANsAlON5 The minister of the congregation. who is a trustee received remuneration of £22,733 and expenses of £3,817 for acting in their capacity. Pension contribution5 of £3,978 were paid by the congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme120091. Mrs Mcllwalne an employee, is the wife of Mr Mcllwaine a trustee. during the year she received remuneration of £15,487 and pension contributions were paid of £277. Payments were also paid on behalf of Mrs Mcllwaine for a training course in relation to her work as an employee. None of the othertrustees received any remuneration. During the year, the Church received and paid amounts to the Funds of the General Assembly of the Presbyterian Church in Ireland a separate charity and to other charitable bodies. Transactions during the year are as follows: Fund Balance at 01101125 Fund From Balance General at Fund 31/12125 Income Glft Ald Pald Out United Appeal World Development Appeal Student bursary Poppy Appeal Music Ministry Kids45chools Youth Ministry Advent books collect Magazines 1,670 10,450 1,897 19,4291 4,588 2,202 1,360 2,562 900 334 13,8551 12,5621 {ioooi 17131 12.3531 11,7071 12501 740 2.406 {22.6091 41 loo 4,784 4,071 2,353 1,200 250 530 19,605 450 175 118 210 310 9,106 8,818 The congregation also contributed £14,011 for congregational assessments and £1,157 towards Presbytery Assessments duringthe year. There were no other related party transactions. 30IPage