an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Flnanclal Statements for the year ended 31 December 2025 Reglstered Charfty In Northern Ireland {NIC1051951
an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND: TRUSTEES, ANNUAL REPORT The Trustees present their Annual Report and Financial Statement for the year ended 31 December 2025 including a statement of Assets and Llabllities at that date. Reference and Administrative Details Magherahamlet Presbyterian Church, 84 Ma8hefahamlet Road, Ballynahinch. County Down, &T24 8JZ. Registered Charity in Northern Ireland NIC105195. Charity Trustees The Charity Trustees who served during the year or who were trustees at the date of thls report were: Mr David Whan Mr Davld 8arr Mr Leslle Broome (deceased May 20251 Mr5 Margaret Broome Dr Robert Whan Prlnclpal Offlce Bearers Mln15ter Istated Supply) Clerk of Session Treasurer Secretary Rev Alan Wilson Mr Davld Whan Mrs Margaret Broome Mr Davld Barr Independent Examiner Stephen McKee Heanen, Stanfteld & McKee, 30 Bachelorfs Walk, Llsburn, 8T28 IXN Bankers Ulster Bank INI) 18 Bow Street, Lisburn Co Antrlm BT28 IBN Solicitors J Murland & Co Finlay House, 15 English Street, Downpatrlck, Co. Down BT30 6AP
an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND: TRUSTEES, ANNUAL REPORT l¢onVdl STRucfuRE AND MANAGEMENT The Klrk Sesslon The charity trustees of the congregation are the members of It5 Kirk Session. Under the congregation's 8overning 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 splrltual Interest of the con8re8ation and of persons not connected with any congregation who are within Its bounds. It ensures pastor81 care is in place in the congregation and seeks to further the contribution of the Church to Chrlstian wltness and seNlce in the local community. The Kirk Sessions has delegated to its Con8re8atlonal Commlttee the temporal affairs of the congregation including administering all funds and property belonglng to the congregatlon. Members of the Klrk Session are ex-officio members of the Congregatlonal Commlttee. The Klrk Session con51sts of the ordalned mlnlster and the rullng elders of the congregatlon. All members are entltled to propose, speak and exercise equal vote5 at meetln8s, except that the Moderator, the minlster in actlve duty In the congregètlon. has no deliberatlve but only a castlnB Vote. stated meetin8s of the Klrk session are held at least twice In each year. To be chosen for the office of the eldershlp In the congregatlon a person must be a votln8 member and a regular attendant on Its ordlnances. The selectlon of those proposed to be called to the office can be either by the congregatlon or by the Klrk Sesslon. Members are elected If they obtaln two-thlrds of those who vote. Presbytery Under the Presbyterian Church In Ireland form of 8overnan¢e the corporate oversight of a congreBatlon Is the responsiblllty of a Presbytery which superlntends generally the spiritual and temporal affalrs of the congregations assigned to it by the General Assembly of the Presbyterlan Church in Ireland. Magherahamlet congregatSon of the Presbyterian Church has been assl8ned to the Down Presbytery of the Presbyterlan Church In Ireland. The membership of the Presbytery conslsts mainly of the actlve ministers of congregations assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of each congregatlon. The General Assemblv The General Assembly is the supreme court of the Church, representlng In one body the whole Church and acting as Its supreme legislative, administration and judicial authority, In deallng with all matters brought before it. The General Assembly is nomally constituted during the first week In June for worshlp and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly conslsts mainly of the active ministers of each congregation, retlred minsters and a representative elder appolnted by the Kirk Session of each congregatlon.
MAGHERAHAMLET CONGREGATION OF THE PRESB YfERIAN CHURCH IN IRELAND: TRUSTEES, ANNUAL REPORT (cont'd) DESCRIPTION AND PURPOSE The charitable purpose of the Congregation Is the advancement of religion. Magherahamlet Congregatlon of the Presbyterlan Church Is a congregatlon of the Presbyterlan Church in Ireland. The Presbyterian Church in Ireland. as a Reformed Church within the wider body of Christ is grounded In the Scriptures, and exlsts to love and honour God through falth In HIS Son and by the power of HIS Splrlt, and to enable her members to play their part in fulfilling God's misslon to our world. The Congregations mission purpose is Yo Know Christ and Make Him Known, such that, by the grace of God people of all ages become fully devoted followers of Jesus Christ. Our vlslon is, by the grace of God, to be an inclusive, wel¢oming community of Christ's people of all ages, whlch., Is increaslngly characterised by love for God, and love and concern for other5. Is commltted to the hlstorlc Christlan gospel as revealed In the 8lble; Is relevant to people of thls tlme and place. The congregatlon alms to Itve out Its Mlsslon and Vlslon as a famlly of God's people by belng: A Covenant Communlty.. where our relatlonshlps are rooted In the promlses of God by living faithfully toward hlm and toward one another An Intergeneratlonal Communlty.. where adults Intentlonally take the lead to engage wlth, encourage and nurture younger members to maturlty In Chrlst. - An Outward looking Communlty.. where we want the blesslngs of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a conS83t10n of the Pre5byterlan Church In Ireland, we believe that the Blblels the SUpMe authority over all we do, and that the Westmlnster Confession of Falth, alon8 wlth the Larger and Shorter Catech15ms set out what we understand the 81ble teaches on key matters of Chrlstlan falth and practice. AcfiviTIES AND oBjEIVEs The congregatlon meets for worshlp every Sunday and vlsltors a welcome to loin, The Sacrament of the Lord's Supper is observed on four occaslons durlng the year and all those who have been baptised and who have made a profe55ion of faith In the Lord Jesus Chrlst are admltted to the Lord's Supper. Communlon was held In January, Aprll (Good Fridayl. May and November. A family Service 15 held once a month. The Congregation ha5 a wide range of organi5ations and activitie5 which meet at variou5 times throughout the week, namely.. Bible Study Sunday School Chlldren's Church YoLtth Fellowship IG-Team and VIBE) Creche Bowllng Club Girls, Brigade Wonderwomen (Presbyterian Women)
an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND: TRUSTEES, ANNUAL REPORT (convd) 'Food Angels. Pastoral Care Men for All Seasons Fellowship for retired members (Young at Heart Only Older- YAHOO) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The con8regation meet each Sunday morning at 11.30am. Audlo recordings of our servlte5 are available on request and also Streamed ènd recorded in our sister church on Zoom for those unable to attend in per50n. Pastoral care The church, at present, although 'declared vacant, has a minlster under the terms of PCI Linkage CommSsslon, The mln15ter Is 'temporary stated supply,. Both he and the elders attend to the pastoral needs of the church. Members of the con8re8atlon who are unable to attend church due to sickness or a8e are vislted by the minlster or elders. When thls Is not posslble. phone calls are made. Mlsslon and outreach The congregatlon is sltuated In the mldst of a rural farmln8 communlty. The farming undertaken Is malnly comprised of sheep. dalry and beef. Others Ilvln8 In the communlty are employed In local flrrns and buslnesses, many Still m?Intalning farms handed down though the famlly. Many of those attendln8 in the congregation travel from out51de the Immedlate area to attend worshlp and the congregatlonal organlsations, The church seek5 to encourage worshlp and outreach In the communlty and encourage devotion to followlng Chrlst though Involvln8 the community in Its organi5ations and services. The congregatlon supports the Unlted Appeal for Mlssion whlch is a central fund of the Presbyterlan Church In Ireland. This fund enables congregatlons to support the wlder mlssion of the denomination and to do mission and outreach on a denomlnatlonal basls beyond what the congregatlon could do on Its own. The United Appeal Fund provides financial support for mission personnel at horne and overseas, a5515ts congre8ations with the deployment of locally based staff, enables church planting, provide5 grant SUPPOrt for the upkeep of church premises, a5sIst5 Wlth the runnlng costs of Unlon Theologlcal College. the Church'5 training college for ministry students. and financially supports congregations in the areas of worship, discipleship. global mission, outreach. leadership and pastoral care. The congregatlon also contributes to the denomination5 annual World Development Appeal, and other speclal appeals. These have included.. Christian Aid, Presbyterian Children'5 Society, Poppy Appeal, local food bank, Dalsy Lodge Chlldren's Cancer Centre and congregational members on mission work. They also had speakers and supported the work of Arab World Ministries, Global Missions- Russia, Spud Bears Minlstrles, Falth Misslon and West Belfast Project.
an MAGHERAHAMLET CONGREGATION QF THE PRESBYTERIAN CHURCH IN IRELAND: TRUSTEES, ANNUAL REPORT Icont'd) Presbytery The tongregation was represented at the regular meetlngs of Presbytery by our Convenor and / or the representative elder. Thls provides an important link between the congregations and the wlder structures of the church. General Assembly The mini5ter15tated supply) attended the meeting of the General Assembly of the Presbyterian Church In Ireland held In Assembly 8ulldlngs, Belfast, whlch ran from the 10th- 12th June 2025. Property As part of Its re5pon5iblllty, the Congregatlonal Commlttee malntalns the church graveyard, church grounds and all congregational property on behalf of the congregatlon. It aims to ensure fac115ties are kempt for the outreach nd m155ion of the congregatlon and to endeavour to meet all relevant legal requlrements. Or8anlsatlons Sunday S¢hool meets on Sunday mornln8s from 10.45- 11.30am before the Church servlce. It offers age- approprlate worshlp and Scrlpture teachlng to children aged 4- 16 years. In additlon to the weekly programme, the Sunday school organi5ed a Children'5 Day seNl¢e on Sunday 25, May followed by a slt-down lunch for everyone In the Church Hall. An excurslon for all Sunday School children and thelr families took place on the 28 June to Meadows Adventure Farm, Ravernet. A Sunday School Christmas Chocolate workshop wlth Aunt Sandra was held on the 6 Dember in the Church Hall. G-Team Is the congregatlon's mlnistry for youn8 people aged 10- 16 and meets twlce monthly on a Sunday morning to encourage fellowship among the youth of the church and to support them pastorally. The members are also encouraged to take an active role in the Family Services at the end of each month, Includlng readlng Blble passages and playing muslcal Instruments. Magherahamlet Glrls Brlgade: Girls. Brlgade Northern Ireland has as Its vlslon 'to be recognlsed as a dynamic. relevant, Chrlst-centred organlsation, effectively reaching out to all girls to value, nurture and equip thern for life. The G8NI Scrlpture Course for 2025126, themed Meeting Je5U5." focused on sharing God's love through ten le550ns about Jesus, Impart on people like Nlcodemus and Zacchaeus. Our programme for thls year 8150 included a variety of badgework top5cs such as'my Senses, and 'Our World, and there Is always time for some cooking, bakirFg and crafting. We enjoyed a variety of trip5 to Little Lane Play Vlllage and Airtastic Li5burn. We also welcomed visitors to Magherahamlet such as, God's Handlwork Puppets, Made for More, Coles Cake5 and the PSNI Community Pollclng team. We held our annual Enrolment seNlce In November 2025. Wonder Women (Presbyterlan Women).. Wonder Women are a Chrlstian Group, afflliated to Presbyterian Women, whose alm is to bring together women of all a8es from the community for fellowship and fun. They typically organise five or SIK events throughout the year, designed to suit all tastes. These events are open to all women regardless of age, culture or creed and are well advertised wiihin the community. In February there was a demonstration of Ukrainian Cookery and two of younger members of the congregation spoke about their Mission
an MAGHERAHAMLET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND: TRUSTEES, ANNUAL REPORT {cont'dl Trip to Hun8ary the pViOUS year. In March we joined with local churches to take part in the World Day of Prayer and there wa5 a talk about foraglng and healthy eatlng by Wlld Sage. In Aprll the annual Wonder Women Service took place wlth a local Deaconess speaklng at It and a soup lunch afterwards. The Health Awareness night had to be postPDned from May to October when various charities had stands, including Marie Curie, Rural Chaplaincy and Community Advice. In November there was a Famity Quiz and In December members visited the Chrlstian Market In St Anne's Cathedral. Men ForAII Seasons: This group Is made up ofmembers from both churches, who meet approx. every quarter. A meetlnB point is agreed for varlous locations dependlng on the cllmate and sultablllty whlch Is sublect to weather conditions. Normally forest park walks or hlll walks etc. would be arranged so that conversation can take place In an open alr environment to share how God is worklng in lives today. Thls Is to help bulld Splritual relatlonshlps within the 8roup and in turn become more Involved wlthln both congrègatlons. Bowllng Club: The Bowllng Club meets weekly In the congregatlon from September through tlll May each year. It has a strong communlty focus and welcomes all from the local communlty. Blble study: The Mldweek Blble study group met durlng the year and alternated between Spa and Magherahamlet church halls. Food Angels Is an Informhl min15try whlch operates as part of a pastoral care programme. Volunteers from with the congregation provlde meals for others (members and those wlthin the locaiityl In tlmes of slckness, undergoin8 treatment, bereavement, recovery from operations or following chlldblrth etc. Hollday and Youth Blble Week Jointly Spa and Magherahamlet Presbyterlan Churches held a Hollday Blble Club for Pl- P6 Children followed by a YoLtth Bible Week for P7- Year 14 young people from Tuesday 29th July to Frlday 1st August. Several of the older teenagers and young adults took a leadlng role In dellverlng the Hollday Blble Week. The week-long programme concluded wlth a family barbeque followed by a joint worship sèrvlce In Spa Presbyterlan Church on Sunday 3rd August. Volunteers The Trustees wish to acknowledge their deep appreciation of those who glve freely of thelr tlme by servlng on ¢ommlttees and helpin8 Wlth or8anisatlons and other church activities. PUBLIC BENEFITSTATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providlng benefit to it5 members and the general public by making known the Chrlstian Gospel of the Lord Jesus Christ through the advancement of religion.
MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND: TRUSTEES. ANNUAL REPORT (cont'd) The dlrect benefits whlch flow from the purposes of the Church Include the galning of an understandlng in Chrlstlan bellefs as set otst In the Blble and In the Church's subordlnate standards (the Westmlnster Confesslon of Faith and the Shorter and Larger Catechlsmsl leadlng to splrltual and moral development and opportunltles for response to Bible teachlng. In turn, thls framework leads to practlcal expressions of Chrlstlan 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 local by congregations and their members, or are facilitated throu8h presbyteries or are or8anSsed and delivered centrally. Local delivery Is facilitated by central resources In almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, and soclal medla or In other ways. The bÈneflts are demonstrated throu8h regular evaluatlon of the seNl¢es and Informal and ad-hoc feedback from members, thelr families, and members of the publlc. The purpose does not lead to harm. The only private beneflt flowlng from our purpose Is related to Mlnlsters, Mlsslonarles, Deatone5ses, Irlsh Mlssion worker5 and Lay Agents who recelve benefits as a result of their holding office or employment. However, th15 is Incldental and necessary In order to further our charltable purpose. There are no other private beneflt5. The beneflciarles of this purpose are members, their famllles. other Indlvlduals that the Presbyterlan Church In Ireland Is In dlrect and Indlrect contact with, the community In whlch pastoral serwlces are provided and other communltle5 throu8hout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement wlth and support for both Chrlstlan and other secular or8anisations, charltles and Indlvidual members of the publlc, The Klrk Session has had regard to the Charity Commission's Publlc bet)efit requlrement statutory Buldance. FINANCIAL REVIEW The congregation's main source of income is members, contrlbutlons through the Weekly FreewS11 Offerlng. There were 146 contributors durin8 the year1147 in previous year, 20241 donatlng a total of £33,5001£30,898 in previous year, 20241. Total Income of the congregation during the year wa5 £70.228 compared to £69.753 In the prevlous year. The increase being mainly due to more donations received. Total expenditure decreased from £61,004 in 2024 to £50,485. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustee5 are responslble for preparlng the annual report and the financial statements of the congregation in accordan with applicable law and generally accepted accounting practice.
an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND: TRUSTEES, ANNUAL REPORT IconVd} A5 the congregations total income does not exceed £250,000. the Trustees have elected under Sectlon 64131 of the Charities Act INorthern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responslble for keeping adequate accounting records that are sufficient to show and explaln the congregation's transactions and disclose with reasonable accuracy at any time its financial positlon. They are also responsible for safeguarding the assets of the congregatlon and hence for takin8 reasonable steps for the prevention and detectlon of fraud and other Irregularities. 2 (+th 2#2&3nd slgned on Its behalf bv Approved by the Kirk Session at a meeting on Mr David Barr Mrs Margaret Broome Date: 26 Date:
an Independent examlner's report lo the charlty trustee$ of Magherahamlet Congregatlon of the Presbyterlan Church In Ireland I report on the accounts of the charity for the year ended 31 December 2025 Respoctlve ro$pon$lbllltles of charlty truste68 and examlner As the charity's trustees, you are responslbla for the preparation of the accounts In accordance with the Charitles Act (Northern Irelandl 2008. 11 is my responslbllily lo: Examine the accounts under Secllon 65 of Ihe Charllles Act Follow the procedures laid down in Ihe general direclion5 given by ihe Commission under Section 65(9){b) of the Charitles Act State whether particular matters have come to my allenlion Basls of Independent examlner's report I have examlned your charlty accounts as required under Seclion 65 of the Charities Act and my examlnallon was carried out in 8ccordance wilh the general directions giv8n by the by Charily Commission for Northern Ireland under seclion 65(9){bl of the Charities Acl. My examlnatlon Included a review of the accountlng records kept by the ¢harlly and a comparison of Ihg accounts presented wilh those records. It also included consideration of any unusual Ilems or dlsclosures In the accounts. and seeking explanalions from you as charily trustees concerning any such mBlter$. My rolels to state whether any materlal matters have come to my attentlon giving me cause to believe: 1. That accounting records were not kept in accordance with section 63 01 the Charities Acl 2. That the accounts do not accord with those ac¢ounling records. 3. That the accounls do not comply wlth the a)untIng requlrements of the Charities Act. 4. Thal there is further informaiion needed for a proper understsnding ol the accounts to be rea¢hed.
an Ind•pondent Oxamlner's report lo the charlty trustee6 of Magheraharnlet Congregatlon of the Presbytfyrlan Church In Ireland contlnued I have completed my examlnallon and have no conM8 In respect ol the matters (1) to {4) listed above and, in connection with following the diredions of the Charlly C¢)mmlssion for Northern Ireland: I have lound no matters that require drawing to yOr attention. Stephen ckee 30 Bachelors Walk Lisburn 8T28 1XN 21 Aprll 2026 io
an MAGHERAHAMLET CONGREGATION OF THE PRESBERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Recelpts and Payments Account) far the year ended 31 December 2025 Note Unrestrlcted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 Receipts Donations and legacies Charitable activlties Other tradSn8 attlvltles Investment Income Other 41,228 916 9,464 9,235 50,692 10,151 48,348 7,813 7,436 1,676 63 210 7,499 1,886 7,572 6,020 51,256 18,972 70,228 69,753 Sale of Investments Sale of fixed assets Loans Recelved Total Recelpt$ 51,256 18,972 70,228 69,753 Payments Raising funds Charltable artlvltles Investment costs Other 338 26,096 338 42,294 16,198 54,192 6,489 6,489 6,368 26,434 22,687 49,121 61,004 Purchase of Investments Purchase of fixed assets Loan Repayments 1,364 1,364 Total Payments 26,434 24,051 50,485 61,004 Net recelpts / Ipaymentsl Transfers between funds 24,822 16,2771 15,079} 6,277 19,743 8,749 Net movement in funds Funds brought forward 18,545 56,169 1,198 36,665 19,743 106,630 8.749 97,881 13,796 Funds carrled forward 12 74,714 37,863 13,796 126,373 106,630 li
an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEf5 AND LIABILITIES As at 31 De¢ember 2025 Unrestrlcted Funds Restricted Endowment Funds Funds Total Funds 2025 Total Funds 2024 Funds Reconclllatlon Bank and Cash at start of year Net movement in funds 56,169 18,545 36,665 1,198 13,796 106,630 19,743 97,881 8,749 Bank and Cash at end of year 74,714 37,863 13,796 126,373 106,630 Bank & Cash Balances Bank Deposlt Accounts Bank Current Accounts Cash In Pland 13,796 112,476 ioi 13,796 92,594 240 126,373 106,630 Other Assets Flxed Assets- Note 10 Church Premises Investments- Note 11 Glft Ald receivable on donatlons 1,270,216 1,239,235 383,863 374,605 7,873 7,509 1,661,952 1,621,349 Llabllltles Other Approved by the Kirk Session at a meeting on 2 61*l-L)L6, and signed on its behalf by Mr David Whan Dr Robertwhan Date: 92 Date: I 12
Presbyter an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES BAS15 OF FINANCIAL STATEMENTS As the total income of the congregatlon is less than £250,000 the congregation have elected in accordance wlth the provision5 in The Charltles {Accounts and Reports Regulations (Northern Ireland) 2015 to prepare Its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregatlon's dlscretlon. the Income derlved from the endowment is to be used either as restrlcted or unrestrlcted Income fund5 dependln8 upon the purpose for which the endowment was established in the first place. Restricted fund5 comprlse lal income from endowments whlch Is to be expended only on the restrlcted purposes intended by the donor and (bl revenue donations or grants for a speclfic congregatlonal actlvlty intended by the donor. Where these funds have unspent balances, Interest on thelr pooled Investment Is apportloned to the indivldual funds on an avera8e balance basls. Unrestrlcted funds are income funds whlch are to be spent on the con8re8atlon's general purposes. Deslgnated funds are general funds set aslde by the congregatlon for use In the future. DONATIONS AND LEGAaES Unrestrlcted Funds Restricted Endowment Funds Fund$ Total 2025 Total 2024 Recorded giving Loose collectlons Donations and gifts Glft Aid Legacles and bequest 33,500 579 175 6,974 6,239 2,633 39,739 3,212 175 7,566 37,577 3,528 450 6,793 592 41,228 9,464 50,692 48,348 13
an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 Dernber 2025 CHARITABLE ACTIVITIES Unrestrirted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Income from charitable activlties Fee5 from weddings and funerals FundraSslng events Membership fees Grants 916 635 2,985 1,551 2,985 2,678 1,225 1,640 3,975 1,640 3,975 1,510 2,400 916 9,235 10,151 7,813 4. OTHER TRADING AcfiviTIES Unrestrlrted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Letting of premlses Trading income INVESTMENT INCOME Unrestrlct•d Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Deposit interest General Investment Fund Rents Investment propertles Other Investment Income 1,317 119 6,000 63 1,380 119 6,000 1,456 116 6,000 7,436 63 7,499 7,572 14
an MAGHERAHAMLEf CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 OTHER INCOME Unrestricted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Insurance claims Other Income 1,676 210 1,886 6,020 1,676 210 1,886 6,020 RAISING FUNDS Unrestrlrted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 FWO envelopes Fundrai51ng events 338 338 444 338 338 444 CHARITABLE AcfiviTIES Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational runnin8 expenses Donatlons to Mission5 and charities Governance costs 8,994 376 5,950 8,831 1,675 8,994 376 5,950 18,781 7,923 9,039 339 6,800 30,277 7,467 9,950 6,248 270 270 270 26,096 16,198 42,294 54,192 15
an MAGHERAHAMLEf CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2025 OTHER EXPENDITURE Unrestricted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Investment propertle5 expenses 6,489 6,489 6,368 6,489 6,489 6,368 10. FIXED ASSETS The con8re8atlon owns the Church premlses sStuated at 84 Magherahamlet Road, Ballynahlnch, BT24 8JZ and the assoclated fixtures, fittlngsi plant and machlnery. These have an Insurance value of £1,270,216. 11. INVESTMENT5 The congregation has the followln8 Investments. Amounts are shown at market valuatlon, 2025 2024 General Investment Fund Property 4,688 379,175 4,899 369,927 383,863 374,826 16
an MAGHERAHAMLET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2025 12. FUND BALANCES Fund Balance at start Restated Recelpts Payment Surplus l Transfer (Deflclt) Balance at end Unrestricted Funds General Fund 56,169 51,256 26,434 24,822 16,2771 74,714 56,169 51,256 26,434 24,822 16,2771 74,714 Restrlcted Funds Property Fund Manse Fund Unlted Appeal Chr5stlan Aid Pres. Chlldren's Socletv Poppy Appeal World Development Chrlstian Institute Arab World Mlnistry Education Authorlty grant Glrls 8ri8ade Bowling Club 29,164 4,043 7,831 6,489 5,891 4,296 390 356 200 656 1,342 15,891) 11781 30,506 4,152 6,000 178 4,118 390 268 200 445 1881 88 1211} 211 350 600 4,543 227 350 600 4,484 339 2,024 1,434 59 {1121 1200} 1,883 1,322 36,665 18,972 24,051 15,0791 6,277 37,863 Bequests Invested 13,796 13,796 13.796 13,796 Total 106,630 70,228 50,485 19,743 126,373 17