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 E￿Miner'S Report
ststement of FiDaD¢ial Aetivitstg
BAiance Sheet
io
Notes to the Flnancknl State￿￿Trts
11 to 15
Detslled StstemeDt of FiDanti*l 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 A￿11 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
65￿7 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
tn￿te¢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
De8C￿p(l￿n 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 fi￿fil their God-given PUTPOS¢ im life, the chur¢h. a￿1 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 8￿pOrt and serve one another in love. sharing one anoth&s bwdetJ$. At First Cornber we are Dot
about pie*nding that 'We hav¢ it ail together." We aim to provide a spiritual home that ts welcomlng. accepting aTMI
caring.
Go out to other8 in need
God expects e8ch of us to shAre the Good N￿S of Hi$ 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
prOJ￿ts.
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 understat￿1￿8 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 ll￿ra1 develOpn￿nt 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
s￿h as thTou8b the care of those itinerd (it)cluding th¢ sicl disabled and beT¢aved).
Cell￿ally, the above benefitg ar¢ delivered loully by congregatiolls and their tnembers, or facilitated through
presbJ¢eries or are organi￿d and delivered c¢ntTally. IKJcal delivery is facilitated by centrdl rests￿reeS 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 inforn￿l 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 pllr￿se. 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 ￿¢8S1o￿8 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 ra￿ge of organisations
w￿.Ch use the fa¢ililies of First Cornber Pre$b￿en&ll ChLwcb including..
. Sunday School
- Life Groups
- First Steps
- Bowlitsg Club- Junior & Adult
- Girls, Brigade
- Boys, Brigade
- Prcsbyterian (PW)
- Drnrn School
- KFC lknds at First Comber)
- Young Life Club
Men's Fellowship
-JoY
- Patchwork
- Prdy¢r Groups
- Ladies Book Club
- Power Supply
- Yollng Life Carnpaigt
Achievement and Perf¢)rn)an¢e Worship and prayer
As well a5 our Tegular s￿¢¢5 during the year we ackn￿WIedgcd God's gtft of new life at 5 Sacraments of BaMism and
gav¢ thanks for faithfvl services and soughi to ¢ollJfort those who had been bere&ved during the year. We we]¢om￿ 6
new CommUnic￿ts by Conf¢ssion of Faith and 4 new Communicants by Trnnsfer Certificate. At 31 December 2024
there were 226 cot)mJunicant rnembers, of which 235 were full voting m¢mb¢rs, and 350 faD]ilies connected Mth the
¢On8regation.
Mission and outreach
At a local level the ¢ongregation works aIong8ide the other den¢)minations in the tov/n and prayerfully supports the
lo¢al Youth For Chtist drop-in C¢ntr¢ called'The Net..
The congregation supporL% the United Appeal for Mission, whi¢h is a central fund of the Pre$b￿erian 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 ap￿1 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 Theologi￿1 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.
Pr￿bytCry
The con8re8ation was repr¢￿nt￿ at the re￿lar 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
chU￿h 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￿¢$. In order to ensu
that tbe orgainisation has acces5 to filllds it is nece55ary to adJ￿t ullr¢stri¢t¢d reserves as recomlnended by SORP 2015
be wludiDg Fixed Assets as it would b¢ unlikcly tbat the or8anisation would be able to liquidate the fixed assets in a
titnely njanner. The uDrestricted reserves is no longer a Degative balatsce. The Charitys policy is to maintain 6 months
Iit)re5tricted expenditure as a free resetve.
Golng coneern
The activities of the congregation are dependent on ollgoiDg Gontributions from its m¢mbers. The Trustees are of the
opioion that the congtrgatioll has sufficient resources at th¢ dat¢ of approvaE of ttLese financial stst¢rn¢nts to tne¢t
commitsuents which will arise in th¢ y¢ar from the date of Signing this rep)rt and subje¢t to the ¢ontinUing support from
memb¢rs to fjJnd Im an Ongoing basis the eongreg&iioll's current a¢ttviti¢s and other financial COTXhTnittnents.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing docurnertt
The charity is controlled by its governing documenL a deed of trust and ¢on5titttte$ anunincorporated charity.
Page 6

1st Comber Pr￿b 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 cOn￿esation 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 prot￿￿te 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 a￿d 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 c0￿Mittee the t¢mporal &ffairs of the con8re8atioll inc[L￿￿n8 adminislering ail funds and pmpety
beloThg￿8 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 re￿￿r
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[c5b￿eriall 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 ￿l￿ned to the Down Presbytery of the Presbyteriall Chweh itk Ireland The Mell￿ership of the Presbytery consists
n￿1n]Y of the active ministers of COng￿gatiOnS 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 noM￿llY 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 appoits￿d 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 fina￿la1 risks associated with th¢ expecration
of ongoing financial 8UPPOrt from members. These risks are mitigated by the Trustees, a￿1 the Congregational
Conunittee, iegulaily monitoring the various activities of the COM￿e88t10n 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 t￿stee8 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 t￿O￿llts 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 ￿￿eT￿ber of the h￿titUte 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 r￿ordS 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 statell￿t$
Pa8¢ 9

omber Presb
teri*n Church
Balance Sheet
31 December 2025
31.12.25
Totsl
31.12.24
Toial
Unrestricted
Restricted
fi￿d
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
AMo￿ts 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 fi￿d$
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- Tn￿t¢¢
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
I￿land. al￿ ibe Ch&rities Act 2011. The fiTrancial statements have been prepared under the historical cost
convention.
1Th￿￿e
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.
E￿endIture
Liabilities are reco￿lis¢d as ¢xpenditure as soon as there is a legal or constnL¢tive obli8atioll ¢0M￿lttIng 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 conunitn￿nI but
not ac¢tued as eXp¢ndLtt￿e.
Tanglble r￿ed 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 fi￿d$ 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]L￿TION 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¢n￿￿t
UDrestricted Twids
General fi￿d
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, inch￿ed 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
Charlt*ble 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 stateD￿ne 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