REGISTERED CHARITY NUMBER: 105205 rt of the Truste0$ and anelal Ststements for the Year Ethded 31 DetÈmbtr 202 1st Comber Presb terian Church R Savage & Compatty ountsnts & Taxation Consultants Old BaDk Hou8e 2 Crossw Road Saintfield BaUJmabiti¢b Co. Dom BT24 7BD
l$t Comber Pres te Church Contents of tlie Financial St¥cments for th¢ Year Ended 31 Dccembcr 2025 Page Reference and AdJDtDkntlYe Deta I to 2 Report oftht Trustee8 3 to 7 Jndependent EMiner'S Report ststement of FiDaD¢ial Aetivitstg BAiance Sheet io Notes to the Flnancknl StateTrts 11 to 15 Detslled StstemeDt of FiDantil Activitie8 16 to 17
I t Comber Presb terian Church R¢foreNee and Adminfstratii'e Det2115 for the Y¢Ar Ended 31 Dectrnher 2025 TRUSTELS Miss Doseen Brow Rev. Grant Cothntsr Mr5 Alexandra Edgar Mr Johll Herron Mrs Julie HernTrn Miss A11 Hil¢s Mr Christopher JatDis¢)n Mrs Judith Jamison Mis5 Linda Marshall Mrs Hilda Mcclements Mr RonDie McAleese tAura M¢Al¢ese Mr Neil M¢Kibbin Mr Jarvis Osborn¢ Mrs Elizabeth Presho Mr Jarnes Russell Mts Ar St6venson {d¢0S¢d 31.10.25) Miss Mavis Woods Mr Matthew Jami8On Mr Richard Nelson Mrs Amanda Pollock Mrs Claire Sherlock Mrs Margaret White Mr Trevor Whit¢ Mr Trevor Wilson Mrs LiTLda Allen Mrs Karen Demp5ter Mr Mark Miligan Mrs Ashleigh Nelsoft frBaiiie Quinn Mr Thomas Wighiman PRINCIPAL ADDRESS 657 Hi8h Street Comber Newtownards Co. Down BT23 5HJ REGISTERED CHARrrY NUMBER 105205 INDEPENDENT EXAMINER R Savage & Company Accountants & Taxation Consultants Old Bank Htsuse 2 Crossgar Road Saintfield Bajlynahinch Co. Dow BT24 7BD SOLICITORS King & Gowdy 296-298 Upper NewtownaThb Road Belfast BT43EJ Page I
1st Com re5b terl$n Cknureh Referenee and AdmlDistrative Detgil for the Year Ended 31 Deeembtr 2025 TiiEASURER Mr H¢Dry Bowuhall Pwg¢ 2
1st Combtr Pre5b erian Church ort of the Trustees for the Yegr Ended 31 Dcccmber 2025 The ¢IIMees present their report with the fwancial 5taternents of th¢ clwity tor the year ended 3 1 December 2025. The tnte¢S have adopted the provisiolls of Accounting and Reporting by Charities.. Statement of Recomtwided Practice applicable to ¢lwities preparin8 their accounts in accordance wrytb the Financial Report2ng Standard applithle in the UK 8T¥J Republic of Irel8nd (FRS 102) {effective l January 2019). OBJEcfIvES AND AcrIvrriES De8Cp(ln and Purpose First Co]nber Presbyterian Chw¢b is a con¢tion of the Presbyterian QLurcb in Irela. The Presbyterian Church in lat>1 as a RcfOll[d Church witi)in the wlder body of Cbrisl is ounded iu the Scriptt]res. and exists to love md honor God througb faith ill Hi5 Son and by the power of His SpiriL and to ¢nable her to play their part in h]Ifillm)g God's mission to our world. The Congregations mission puTpo8es 15 to bnng people to Jesus, trt encollrage to grow in Christ-like matijrity, aDd to enabl¢ thern to fifil their God-given PUTPOS¢ im life, the chur¢h. a1 the wider world. In order to achieve thi& we: Wor5bip our Creator Worship is ow fjrst responsfftbility to God. It 1$ much broader than attending cltutch on a Sunday. WoTship is a lifestyle of enjoying Go(i loving him and Vi[1g ourselves to be used for His purpose. Teath and num¢ People to become more like Jews Once we are born into God's family, He wants us to grow into Spiritual mattriry and comtnitted membership of the ¢hurch. Two e55entia]s in d¢veloping our relatiODship with J¢sus are rtadin8 God'5 Word and prrtyillg regularly. We can onty become rnOTe Christ-likc through the power of tbe holy spirit helpiDg u5. IAwe, serye and en¢our&ge others God exp¢¢ts w to 8pOrt and serve one another in love. sharing one anoth&s bwdetJ$. At First Cornber we are Dot about pie*nding that 'We hav¢ it ail together." We aim to provide a spiritual home that ts welcomlng. accepting aTMI caring. Go out to other8 in need God expects e8ch of us to shAre the Good NS of Hi$ love to those who are lost and separated from God. We aim to do this through ow ]liVIdUal circle of influence, in partnership with others in the wider con)munity, and thtougb overseas prOJts. Page 3
lit Comber Presb terlan Church ort of the Trustees for the Ycar Ended 31 Deeernbtr 2025 OBJEcfivES AND ACTIVITIES Pubuc beneflt The Presbyterian Chu in Ireland meets the public benefit r¢quirernrnt by providing benefit to its member$ and the general public by roaking known the Cbristkan Gospel of the Lord Jcsus Christ througbthe advancemepjt of religion. Th¢ dire¢t benefits which flow from the purposes of the Church include the gaining of an understat18 in Cbristiao beliefs a5 set out in the Bible and in the Chutch's subordinate st8ndgJds (the Westinhnster Confession of Faith aTLd the Shorter and LAf8er Catschisms) leading to 4)iritll&l and llra1 develOpnnt and opw)rtuJJiti¢s for resPOn5e to Bible tea¢hJ"ng. ihis fram¢wot leads to practical expressions of Christian beliefs al standards in the lo¢al con]muDity sh as thTou8b the care of those itinerd (it)cluding th¢ sicl disabled and beT¢aved). Cellally, the above benefitg ar¢ delivered loully by congregatiolls and their tnembers, or facilitated through presbJ¢eries or are organid and delivered c¢ntTally. IKJcal delivery is facilitated by centrdl restsreeS in ahnost all Cases. Public access 15 madt kllown through the use of noticeboards. print¢d materiAI, press advertisemenL websites, and social media or in other ways. The benefits are deny)nstrated through regular evaluation of the servicu aThl infornl and ad-hoc feedbaek from menthrs their families. and m¢mbers of the publi¢. The purpose does not lead to harm. The only priw4te benefit flowing from our pwpose 15 related to Minrsters, Missionari¢& Dea¢oness¢s, Irish Mission worker5 and Lay Agents receive benefits as a result of their holding office or employment. However, thi5 15 incidental 3nd tjecessary in order to further our charitable pllrse. There are no other private benefits. The benefJeiarie5 of this pwpose e members, their families, other individuals that the Presbwerian Chur¢h in Ireland is in direct And indire¢i ¢onta¢t with. the commuThity in which p&oral serviccs ar¢ provided and other communiiies thrOu]0ut Northern Iretsnd. the R¢publi¢ of Ireland. and worldwide whi¢h benefit frotn our engagement with and $uptK>rt for both Christian and other secular orgaDi5ations, ciwiii¢s and individua] members of the publsc. The Kirk Se&%ion Iw had regArd to th¢ Charity Comlllissioos publi¢ benefit requiremeDt s*&ttitOry guidance. Volunteers The Ttust¢es vii8h to 8cktLowledge their d¢ep appr¢¢iation of those give fffely of their time by serving on committees and helping with organisations and other church a¢tivities. Pag¢ 4
1st Comber Prub terlan Chur£b ort of the Tru5tee5 for the Year Endtd 31 December 2025 ACHIEVEMENTS AND PERFORMANCE Charitable Acttvities Activities and Objectiv¢s The Gongregation meets for worship every Sunday and visitor5 are welcome to joill. Sacrament of the Lord's Supper is observed on four ¢8S1o8 during the year and all thtsse who have been baptised and who have made a profession of faith in tht Lord Jesus Christ are athllitted to the Lord's Supper. The congregation has a wide rage of organisations w.Ch use the fa¢ililies of First Cornber Pre$ben&ll ChLwcb including.. . Sunday School - Life Groups - First Steps - Bowlitsg Club- Junior & Adult - Girls, Brigade - Boys, Brigade - Prcsbyterian (PW) - Drnrn School - KFC lknds at First Comber) - Young Life Club Men's Fellowship -JoY - Patchwork - Prdy¢r Groups - Ladies Book Club - Power Supply - Yollng Life Carnpaigt Achievement and Perf¢)rn)an¢e Worship and prayer As well a5 our Tegular s¢¢5 during the year we acknWIedgcd God's gtft of new life at 5 Sacraments of BaMism and gav¢ thanks for faithfvl services and soughi to ¢ollJfort those who had been bere&ved during the year. We we]¢om 6 new CommUnicts by Conf¢ssion of Faith and 4 new Communicants by Trnnsfer Certificate. At 31 December 2024 there were 226 cot)mJunicant rnembers, of which 235 were full voting m¢mb¢rs, and 350 faD]ilies connected Mth the ¢On8regation. Mission and outreach At a local level the ¢ongregation works aIong8ide the other den¢)minations in the tov/n and prayerfully supports the lo¢al Youth For Chtist drop-in C¢ntr¢ called'The Net.. The congregation supporL% the United Appeal for Mission, whi¢h is a central fund of the Pre$berian Church in IrelaDd. Thi$ fi]nd enables congregations to suppon the wider mission ofthe d¢nominotion and to do mission and outreach on denominatiimal basis beyond what the congregation Uld do on its ow The United ap1 Fund provides financial support for mission personnel at home and overs¢as. assists congregations with the deployment of locally based staff, enables church planting. provid¢5 ant support for the upkeep of ¢htsrch premises assist with the ru]]ning costs of Union Theologi1 College, the Church's training college for mini5ty students. alld r]Dancially supports congregation in the area of worship. discipleship, global mission. olltrea¢h, leadership and paslornl Gare. PrbytCry The con8re8ation was repr¢nt at the relar me¢tings of Presbytery by our minister R¢v. Grant Comior and one of the elders Mrs Sandra Edgar. This provjdes an iTllPOrtant link beh¥¢en the congtegatiODS and the wider strn¢lures of the Chwch. General Assembly Page 5
Isi Comber P b terfa hllrch ort ofthe Trustccs for the Year Ended 31 December 2025 The minister alld one of our elders wer¢ norninated to attend the meeting of the General A55enthly of the Presbyterian chUh in treland held in Ass¢mblyBuiidings, B¢]f&st, iDJune. The property belonging to First Cornber Presbyterian Chwch is in good Order )d stst¢ of repair. FINANCIAL REVIEW Reserves policy Uwestricted fulld5 arc not all freely evail&bl¢ should the charity need itDTnediate access to rest¢$. In order to ensu that tbe orgainisation has acces5 to filllds it is nece55ary to adJt ullr¢stri¢t¢d reserves as recomlnended by SORP 2015 be wludiDg Fixed Assets as it would b¢ unlikcly tbat the or8anisation would be able to liquidate the fixed assets in a titnely njanner. The uDrestricted reserves is no longer a Degative balatsce. The Charitys policy is to maintain 6 months Iit)re5tricted expenditure as a free resetve. Golng coneern The activities of the congregation are dependent on ollgoiDg Gontributions from its m¢mbers. The Trustees are of the opioion that the congtrgatioll has sufficient resources at th¢ dat¢ of approvaE of ttLese financial stst¢rn¢nts to tne¢t commitsuents which will arise in th¢ y¢ar from the date of Signing this rep)rt and subje¢t to the ¢ontinUing support from memb¢rs to fjJnd Im an Ongoing basis the eongreg&iioll's current a¢ttviti¢s and other financial COTXhTnittnents. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing docurnertt The charity is controlled by its governing documenL a deed of trust and ¢on5titttte$ anunincorporated charity. Page 6
1st Comber Prb terlan ort of the Trllstecs for the Year Endid 31 December 2025 STRiJcfuRE, GOVERJIANCE AND MANAGEMENT Org8nisotlODal Structure The Kirk Session Th¢ ¢hATity tntstees of the cOnesation are the members of its Kirk Sessio]L Under tbe congr¢gationS governing docurnenL The Code. the book of the eon5titytiotJ and govemmettt of tbe Pre5byteriau Church ill Ireland, the Kirk Session seeks tts wa*h ov¢r 8nd protte the spiritual inter¢$t of the congregation attd of peTSOllS llot connected with any congregation who are within its bounds. It ensures pastorni care is in place in thE congregation ad seeks to fi]rther the colltribution of the cJllw¢h to CbristiaD witn¢ss and service in the local community. Thr Kirk Session has delegated to its Congregational c0Mittee the t¢mporal &ffairs of the con8re8atioll inc[Ln8 adminislering ail funds and pmpety beloThg8 to the congregatiots. Mernber5 of th¢ Kirk Session ar¢ ¢x-officio nJemb¢rs of the Congregational Committee. The Kirk Session ¢oDsists of the ordained minister and the rniitig cld¢r5 of the congregatiODS. All nKmb¢rs are entitled to propose, sp¢4k èlld exercise e4ual votes at meetings. excw that the Mithrator. the mtntsien in activ¢ duty in the Congregatio has no delib¢rdtive but only a casting vote. Ststed rneeting5 of the Kirk session are held at least four times each year or &s appropriate. To b¢ chosen for the offi¢e of the eldership in the congregation a person n]ust be a voting rnember athd a rer aitendant on its ordinances. The selection ion of those propos¢d to be catled to the otYi¢e can be either by the ngregation orby the Kirk Session. Mcmbers arc elected if they obtaill twfrthirds of those who vote. Presbytery Under the P[c5beriall Church in IrelaDd form of governance the eorporat¢ ov¢tsight of a congregation is the respoA%ibility of a Prrsbytery Mthich superilltends g¢nerally the 5piriftuI And ternporal affaiTS of the congregations a&signed to it by the General Assembly of the Pr¢sbyteriaD aJur¢h in treland. First Comber Presb)¢erian Church has beell lned to the Down Presbytery of the Presbyteriall Chweh itk Ireland The Mellership of the Presbytery consists n1n]Y of the active ministers of COnggatiOnS assigned to it by the General Assembly, minsters who have retir¢d from tive duty and an elder appointed by the Kirk Session of ¢a¢h cotwe8ation. Th¢ GEnerdl Assembly The Generil Assembty is the supreme court of ille ChurcK representing in one body the whole Church and acting as its sw>rerne l¢gisla¢ive, administratiot) and judictal authority, ill dealing uith all matters brought before it. The Getterdl Assembly is noMllY Constituted during the first week In Jw)e for worship ond io ¢onduct its bllsineu. Ai the end of busine&8 it is éissolved. The n)emberthip of the Getseral Assembly consists mainly of the active rninisters of each Congregation, tired minsters and a representstive elder appoitsd by the Kirk Session ofeach ¢ongr¢gatiOD. Rtsk management The Ttustees regularly review risk, and the systems and pro¢edur¢s implem¢nt>J to matsage id¢niified risks. The prin¢ipal risks are in latIon to th¢ likelih<>od of reputational damage attd finala1 risks associated with th¢ expecration of ongoing financial 8UPPOrt from members. These risks are mitigated by the Trustees, a1 the Congregational Conunittee, iegulaily monitoring the various activities of the COMe88t10n at stated meetin8s and by encouTa8ing members in ther regular giviD8. Approved by orderof the board of tntsire5 on........l.i... M 2o..2L...... atsd 5igThed on its behalf by: Mrs Laura McAleese. Trustee Page 7
nde ndent Exmmln T'S Re ort to the Trusteeg 0 1st Combtr Presb terlill Chllrcb Independent examineT'S report to the tstee8 1st Comber Presbyterl&tt Chvrch I report to the charity trustees on D)y eX8miDatiOts of the a¢countg of Igt Co]nb¢r PIesb)¢erian Church (the Trust) for the year eDded 31 D¢¢¢mber 2025. R¢sponslbLllde$ basis of report As the charity trustees of the Trust you are responsibl¢ for the preparation of the tOllts itl cOrdance with the requireroents of the Charities Act 2011 ('th¢ A¢t?. I rwrt iD r¢spect of my exarDination of the TnLsVs acc(wnts canied out Section l45 of th¢ Act alld in ¢anying ollt y examinatiOD I bave followed all applicable Directiotss given by the Chwity CotDTllission ulth Section 145(5Mb) of the Act. IndepeDdtllt txamlner's &tstement Since your charity's gros5 iticom¢ ¢xc¢¢ded £250,000 your examiner must bE a of a listed body. I can eonfirm that l am qualified to und¢rtake the examination be¢ayse l am a eTber of the htitUte of Financial Aceouttlattts, which 15 one of the listed bodies. I have compleled my exalnination. I confirni that no matsrial matters have come to my attentiim in conn¢ction wlth the examination ¥1£ me causc to believe that in any material respect.. aecourtting rordS were ttot kept in respect of th¢ TnLSt as requiredby Section 130 of th¢ Act" or the aecounts do not accord with th08¢ records., or the accounts do not ¢omply with the applieable requirements conrerning the fonn and content of accounts set out in the Charities {A¢Ullts and Reports) Regulations 2008 other than any requir•neTht that the accounts 8lVe true albj fair view Tch is not a matter considered as part of art independent examitMtioJL I have con¢ems and have come acro&s no other matters in conllectiott the examination to which attention should bc drawn in this report in order to enable &proper understanding of the accounts to b¢ r¢ache R Savage and Company Ltd R Sav&ge & Company Accountants & TaxatiorA O)DsultanLq Old Bank Howe 2 CT05sgar Road Saintfield Ballynahinch Co. Down BT24 7BD .f. A f.L.P. A- Date.. Page 8
1st Comber Presb terlan Churth Statement of Flttancial A¢tlwltie8 for the Year Ended 31 December 2025 31.12.25 To 31.12.24 Totsl tunds UnTestrActed Restri¢t¢d fimd Notes COMK AND EP4DOWMENf6 FROM DoD8tioDS and legacies 216,451 30,542 246.993 243.365 Charitsble Ictlvltles Dots8tions 8J41 8.541 10,743 Other tradillg aetiviti 35.469 11,315 4,618 98 40,087 11,413 16,518 11,732 Total 263.235 43.799 307.034 282,358 EXPENDITURE ON Raisitig bjuds 11,876 17.812 29,688 39,730 Chirltjble #¢15vitie5 DonatiotLS 225.273 20,478 245.751 240.031 Totsl 237,149 38290 275.439 279.761 NET JNCOME 26,086 5.509 31,595 2,597 RECONCILIATION OF Fuf4DS Totsl fijtyjs brought forTr7rd 1,167.071 29.450 1,196,521 1,193.924 TOTAL FUM>S CARRIED FORWARD 1.193.157 34,959 1228,116 .196,521 The notes fonn part of these financial statellt$ Pa8¢ 9
omber Presb teri*n Church Balance Sheet 31 December 2025 31.12.25 Totsl 31.12.24 Toial Unrestricted Restricted fid Notes FLiTD ASSETS Tangible assets 940.564 940.564 973J56 CURRENT ASSETS Debtors C&th at bank 13,665 240,894 13,665 316,851 14,384 210.747 75,957 254,559 75,957 330J16 225.131 CREDITORS AMots fajling du¢ within on¢ y¢ar (1.966> (1.964) (1.966) NET CURRENT $SETS 252,593 75.959 328,552 223,165 TOTAL ASSETS LESS CURRENr LIABILITIES 1,193,157 75,959 1.269.116 1.196.521 CREDITORS Amounts f811ing due after D]ore one year (41,WJ) (41,0(H)) NET ASSETS 1,193.157 34,959 1228,116 1.196.521 FUNDS Uurestricted fi]nd$ Restricted fid$ io .193.157 34,959 1,167,071 29,450 TOTAL FUNDS 1,228.116 1,196,521 Th¢ financial stkttments were approved by the Board of Tn¢3 and authorised for i&sue on l.o.3..b........ and were signed on its behalf by". M(s Law8 McAleese- Tnt¢¢ The notes fomipart of these fiJJ8Uci $tatellLents P88t 10
1st Comber Presb teraan Churcb flot to the Flnantial Stat¢en1$ for the Ytur Ended 31 December 2025 ACCOUNIING POLICIFS of prepgrlnE the fmaDclxl statements The fjnancial statements of the Charity. which 15 a public benefit ¢ntity uAdet FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021 'Aceouttting and Reporting by Chariti¢s: StatellKnt of Recomllsellded Practice applicable to ¢haritie5 preparing their accounts in accordallce wryth the Financial ieporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l JaDuary 2019),, Financial Reporting StÈnd2rd 102 Th¢ FiDan¢ial Reporting Standard applicable in the UK aJJd Republic of Iland. al ibe Ch&rities Act 2011. The fiTrancial statements have been prepared under the historical cost convention. 1The All iu¢ome is re¢ognised in th¢ Sthtemcnt of Ft]wicial Activities once the charity has entitl¢D]eDt to the full. it is probabl¢ thgt tbe income will be received attd the amount can be measuted rehably. EendIture Liabilities are recolis¢d as ¢xpenditure as soon as there is a legal or constnL¢tive obli8atioll ¢0MlttIng the charity to that expenditure, it 15 probabl¢ that a ttensfer of eeonomi¢ benefits will be required in settlement alld the amount of th¢ obligation can b¢ measured reliably. Experyjiture is accounted for or] an accruals basrs and has been classified und¢r twdings that aggregate all ¢ost related to the category. Where costs ca]Jnot be directly attributed to p8nicu]ar headings they have been allocated to activitie$ on a basi5 consistent with the of r¢sour¢es. Grants offered subject to conditiims which haye not been met at the year end date are noted as a conunitnnI but not ac¢tued as eXp¢ndLtte. Tanglble red assets Dtpreci8tion is provided at thc following annual rdtes in order to write off each &sset over its cstinxted uscfjjl lif¢. Taxatlon The ¢hariry 15 exernpt fro tax on its ¢h8ritable activiiies. Fund aeetsunting Unre5tri¢ted fimds can be Used in aecordance with th¢ ¢hariiable objectives the discretion of the tnLStees. Restricted fimds can only be used for particular re5trict¢d pufjytsses within the objects of the charity. R¢stri¢ti0Th8 arise when specified by the donor or when fid$ are raised for pa"tular restricied puryws. Further explanation of the nawre and purpose of each fillkj is included in the notes to the finatscial Stat¢n)ts. OTHER TRADING ACnVITIES 31.1225 31.12.24 Fundraising evetrts 40,087 16,518 Page 11 continued...
1st Comber Pres teri%n Chur tes to tbe Flnanelal St2ternent5- tontillwe for the Ye%r Ended 31 D¢c¢mber 2025 INVKSTMENT INCOMK 31.12.25 31.12.24 Rents received Deposit accoutrt intrre 7,075 4,338 9,725 2.007 11,413 11,732 TRUSTEES, REMUNERATION AND BENEFITS Tberc were Lo tn]stees' remun¢ration or other bellefits for the year ended 31 Decemb¢r 2025 nor for the year ended 31 December 2024. Tru8¢ees' t¢5¢$ There w¢r¢ no tntyte¢s' expens paid for the year ended 31 De¢¢mber 2025 llor frjr the year e]Mled 31 Decetthr 2024. COMPARATIVES FOR TIIE STATEMENf OF FINANCIAL ACTIVITILS Uthrestricted fund Restri¢t¢d fund Totsl fi]nd5 COME AND ENDOWMENTS FROM Donations and kwies 211.864 31,501 243.365 Charlt2ble #¢tlvltie5 Dottation5 3.279 7,464 10,743 Other tradin8 activities Investment income 12,751 11,648 3,767 84 16,518 11,732 Total 239,542 42.816 282,358 EXPENDITURE ON Raising funds 20.680 19,050 39,730 Clharitable aetlvities Donations 221,769 18,262 240,031 Total 242,449 37,312 279.761 NET INCOMEI(EXPENDITURE) 12,907) 5,504 2.597 RECONC]LTION OF FUNDS Total fillxls brought foTward 1,169.979 23,945 1,193.924 TOTAL FUNDS CARRIED FORWARD 1,167,072 29,449 1,196,521 Page 12
1st Cornber Presb te Church Notes to tbt Flnhn¢lY41 Statements- eontinued for the Yesr Ended 31 Deeember 2025 TANCIBLE FIXED ASSETS Fixtyr¢s Freehold Plant and fittings Totsls COST At l Jalluary 2025 and 31 Decernber 2025 I,o¢N),000 176.320 59,762 ,236,082 DEPRECIATION At l J8Juary 2025 CTharge for year 162.0 18.0(M) 61,712 8,816 39,014 5.976 262,726 32,792 At 31 December 2025 180,LN)O 70.528 295.518 NET BOOK VALUE At 31 December 2025 820,1 105.792 14,772 940.564 At 31 D¢¢erob¢r2024 838.IXK> 114.608 20,748 973.356 DEBTORS: AMouNfs FALLING DUE WITHIN OF4E YEAR 31.12.25 31.12.24 Gift Aid Recoverable Prepaytnents 13.036 629 13,755 629 13,665 14.384 CREDITOKS: AMOUNTS FALLING DUE WITHIN of4E ITAR 31.12.25 31.12.24 Trade Creditors Other ¢reditors (3) 1,967 1,967 1,966 CREDITORS: AMOUNIS FALLING DUE ATfER MORE THAN ONE YEAR 31.12.25 31.12.24 Other creditors 41.000 10. MOVEMENT IN FUNDS Net mov¢m¢n¢ At 31.12.25 At 1.1.25 Unre8tritted hnds General 1.167.071 26,086 1,193.157 Re5tr1cted fundb R¢strict¢d 29,450 5.509 34,959 TOTAL FUNDS .196,521 31,595 1,228,116 Page 13 colltiuued...
1st er Presb terian Churcb Not the Flnancial Statemcnts- eontinued for the Year Ended 31 December 2025 Jo. MOVEMENT IN FUNDS- tontinued Net moveroent in bjthds. included in the above 3re as follows: Jncoming Tesoi]rces Resource5 expeDded Mov¢nt UDrestricted Twids General fid 263.235 (237.149) 26.086 Restrirted funds Restsi¢ted 43,799 (38,290) 5.509 TOTAL Fuf4DS 307,034 (275.439) 31,595 Comparatlvtg for moYemDt In lundg Net movement in futtds At 31.12.24 At 1.1.24 Unr¢strlcttd funds Gener fiu 1.169,979 {1908) 1.167,071 Re5ts1¢ted fvnds R¢stri¢tcd 23,945 5,505 29.450 1,193,924 2,597 1,196.521 Comparative TKt movernent in funds, inched IA tbe aFK>V¢ are as follows". Resources expended Movement in funds resouytes Unwtrltted thnds GeneAI fimd 239,542 (242,450) {2,9081 Restrleted funds Restricted 42,816 (37,311) 5.505 TOTAL FUNDS 282,358 (279,761) 2.597 Pw14
1st Comber PresbTrteri&n Church Notes to the FinaD¢ial Statement$- continued for tht Year Ended 31 December 2025 io. MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 tnonths combined p051tion is as follows: Net movement in fwids At 31.12.25 Atl.1.24 Unrestricted fund General nd 1.169.979 23.178 1,193,157 Restricted funds RestTLCted 23,945 11,014 34.959 TOTAL FUNDS 1,193,924 34,192 1,228,116 A cuir¢nl y¢at 12 tnonths and prior year 12 twnths combined net wv¢m¢nt ill funds in¢lud¢d tn th¢ aiTrov¢ are as follows.. Incorning resources Resources expended Movement in funds Unrestrleted funds General fvnd 502.777 {479.599) 23.178 Restrleted funds R¢stricied 86,615 175,601) 11,014 TOTAL FUNDS 589.392 1555,200) 34.192 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 December 2025. Page 15
1st Comber Pre5bvterian ChuTth Detailed St&tement of Financial Acthtltles for the YeAr Ended 31 December 2025 31.12.25 31.12.24 INCOME AND ENDOWMENTS Donation$ le%cles Donations Gift Aid Subscriptions Exceptional items 206.480 32,097 8,398 18 199,357 35.857 8.136 15 246,993 243,365 Other trading Aetivities Fundraising ¢vcnts 40.087 16,518 InvestmeDI income Rents recEived De$it account interest 7,075 4,338 9,725 2.OQ7 11,413 11,732 Charltble a¢dvitie5 Grants 8,541 10,743 Total Incomlng resour¢es 307.034 282.358 EXPENDITURE Other tradlng Attlvltles Purchases 19.988 18.871 Charlt*ble xetlvltles Wages Social securiry Rates and water Insurance Light and heat Telephone Posiag¢ attd 5tstionery Advertising Sundries Staff Training D(Trllations Fees Hall Hi Freehold property Plant aDd rnachinery Fixtures and fjttings Grants to ittstinitions 81,431 6237 2,008 5.367 18,328 2.637 615 736 26.017 773 2,784 1.617 83.307 S.197 2.025 5,281 15.403 1,701 600 1.389 23,885 1.352 ,897 1,518 100 18,000 8.816 5,976 49,669 18,(M)O 8,816 5.976 47,075 228,417 226,116 This page does not form part of th¢ statutory fjnancial statements Page 16
1st Comber Presb terian Church Detalled stateDne of Fiuand#l Activities for the Year Ended 31 December 2025 31.12.25 31.12.24 Support colts FIDAtsce Bank clJaTges 817 Other Repairs and Maintellan¢e Motot aDd Trdvel 14,650 9.637 22.418 9,739 24287 32,157 Ctsvern#Dce tts8ts Accowitw and legal fees 1,8 Tolal r¢sowc¢s expellded 275,439 279.761 Net IDcon 31,595 2,597 This page does Jjot fom) p811 of the statutory fJttanci statements Pa8e 17