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 conS￿83t10n of the Pre5byterlan Church In Ireland, we believe that the Blblels the SUp￿Me 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 oBjE￿IVEs
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 De￿mber 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 p￿ViOUS 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 con￿M8 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 yO￿r attention.
Stephen
ckee
30 Bachelors Walk
Lisburn
8T28 1XN
21 Aprll 2026
io

an
MAGHERAHAMLET CONGREGATION OF THE PRESB￿ERIAN 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 De￿rnber 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