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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

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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 D￿AlL$
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

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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
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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
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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 preSb￿erlan 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.
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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.
A￿1VITIEs 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
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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

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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.

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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.
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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
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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
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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.
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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
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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
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MOIRA PRES8￿ERlAN 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
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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
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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.
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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.
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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.
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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
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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
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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
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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 Acriv￿lEs
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 pREsB￿ER1AN 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 pRE5B￿ERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2025
18.
RELATED PARTY TRANsA￿lON5
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