1st Co￿ber Presb te lan hllr ort of tbc Trustee5 for the Year Ended 31 Deeemb¢r 21125 The ￿￿te¢S present their report with the fmallcial staternent$ of the eharity for tbe year ended 31 December 2025. The tru5tGes have adopted the provisions of Accounting and Re￿rtIttg by Charities.. Statement of Recon)D￿Thded Practice applioble to clurities prepariDg their accounts ITL accordance the Financial Reporting Standard applicabl¢ in the UK Rq)ublic of Ire18nd (FRS 102) (effeetive l January2019}. OBJ￿￿Es AND ACTivrrtL8 Du¢ription snd Puryose First Comber Presbyterian Church is a congtewion of the Presb)rt¢rian Church ID Ireland. Th¢ Pr¢sbyt¢rian Chur¢h in Irelatyl as a Reformed Church within the wider body of Christ 15 grounded ID tbe Scriptures. #nd ¢xi5ts to love atsd honor God throu8b faith in His Soll ar￿ by the power of His Spirit, and to enable her Dwnbets to play their wt in IfillJ"Dg G¢yf$ mission to our world. Th¢ cou￿¢83t10lls missioll putposes is to bring people to Jesu& tts encourage them to grow in ChriSt-l￿t moturity. attd to enable themto fidfil their God-given purpose in life, tbe chur¢l4 and the widerworld. In order to achieve thi4 w¢: Worship G£￿ OUT Creator Worship is OUT first responsibility to God. It 15 nTuch broader than simply attending church on a Sunday. Worshtp is a lifestyle of enjoying God, loving him and ourselves to be used for Hi5 Pury￿se. Tea¢b and nurtur¢ people to become jnore lik¢ Jesus Once we are born into God's family. He wants w to ww into spiritual ￿att￿lty atMI commttted membuship of the chw¢h. Two ¢s5etLtiais in developing our relationship with Jesus are readin8 God's Word and prdying regularly. We can only b¢eorne morc Christ-]ike through the power of the holy spirit h¢lping us. Love. serve and encourage others God expects u5 to 81]pport and serye otte another in love. sharing one 8DOtb&s bwdens. At First Cornber we ar¢ not about pr¢knding that kn have it all tog¢ther." We aim io provide a spiritual home that is welcomin& acceptin8 and aring. Go out to others in need God expeeis eaeh of us to share the Good News of Hi5 love to those who are lost and s¢parated from God. We aim to do this through individual circle of influence, in partnership wtll Ot1￿ in the wider community, and through overseas projects. Page 3 er Presb terl8Jl llrch ort of the Tru$tee$ for the Year Ended 31 December 21b25 OWEcfivES AND ACTivfTIES Ptsblie be￿¢11t The Presbyterian Church iu treland meets tbe pub]i¢ benefit requireu*tit by providin8 benefii to its membw 2nd the general public by making kDOWn the Christian Gospel of th¢ L£>rd Jes￿$ Christ througb the advanceD￿t of religiotL The direct betsefits which flow from the purpose5 of the Chunh include the gaxtting of an und¢rstan(bD8 ill Christian behefs as set out in the Bible and in the Church's subordinate standards (the Westmillster Confession of Faith arjd the Shorter and L￿ger Cate¢hi5w) letidin8 to spiritual alld nK*ral dev¢lopment and opporttu)ities for re5POD5e to Bible teaching. In turn, this framework leads to pra¢ti¢al exprewiO￿ of Christian beliefs and standard5 ill th¢ local community such os through the ¢8Th of tho% in n¢ed (including the SICK disabled and bereavcd). Gellerally, the aknve b¢D¢fits are deliyered locally by co]wegations and their OT aT¢ facilitated through presbyt¢ries or are organised and delivered cetttrally. Local delivery is fa¢ilitsted by Cer￿al resour¢e$ in almost &ll cases. Public ac¢ess is njade through the of noti¢eboaTd5, printed rnateri￿. press advertisemen4 websites, and SOGiai media or in other ways. The benefits are demonstrated thr(Fugh reglllar ¢valuation of the Se￿1¢¢$ and informal and ad-ho¢ f¢edback from members. their families, aNJ memb¢rs of the public. The Purpose does not lead to harm The Only private benEfit flowing from our purpose is r¢lated to MiTJiSter5, Missionaries, Deacone&ses. Irish Mi5SLon workers and tay Agents who receive benefits as a result of their holding oiflce or employment. However, this is incidental and nece5SW ITJ order to fiJrtheT our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other it￿LYidual5 that the Presbyterian Church in Ireland is in direct and indirect contact with, the ¢omn)wJiry in vthich pastoral services ar¢ prO￿ded and other communitie5 throughout Northern Ireland the Republic of Irelan(L and worldwid¢ which benefit from our enga8erneTht with and support for both Christian and other secular organisations, ¢haTities alld individual members of the publir. The Kirk Session has had re8ard to the Chatity Commissions public ben6fLt requirets*nt ststytory guidance. Volunteers The TnLStee5 wish to 8¢knowl¢dg¢ their d#p appreciation of those give freely of their time by s¢rving on committees and helping with organi58tiotts a￿1 other ¢hur¢h activitie5. Pa8e 4 8t Comber Presb teriaD Chureb Re ort of tlke Trustees for the Year Ended 31 December 2025 ACHIEVEMENTS AND PERFORIWCE ChAritable acd￿tIeS Activities and Objectives The congregation mcets for worship every Sunday and visitors are welcom¢ to join. SacramEtLt of the [A￿l'S Supper is observed on four occasions during the year and all tbose who have been baptised a￿1 have made a professiott of faith itL the Lord Jesus Christ are admttted to the Lord's Supper. The ¢ongregation has a wide range of organi5atiotts whicbuse the faciliti¢s of First comb￿ Presbyt¢t78n ChllTch including.. - Sunday S¢hool - Life Groups - First Steps - BowliJ]g Club- Junior & Adult - Girls, Brigad¢ - Boy3, Brigade - Presbyterian Women IPW) - Drum School - KFC (Kids at First CombeT) - Young Life Club - Men's Fellowship -JoY - PAtchwork - Prayer GtOUP5 - Ladies B¢)ok Club - Power Supply - YouD8 Life Campaigners Achievement PerfOrn￿nCe Worship and prayer As well as our regular services during the yw we acknowltdged God'5 gift of n¢w life at S Sacrnments of Baptisrn and gave thanks for faithful s¢ryi¢es and sougbt to comfort those vtho had beell bereaved during the year. We wel¢omed 6 new Communicants by Confe&%ion of Faith and 4 new com￿￿nicantS by T[￿￿fer Certifi¢ate. At 31 December 2024 therc were 226 cornmuDicallt members. of wbicb 235 were fjjll voling rnen￿r$, alld 350 families connected the congregation. Mi5$ion and outreach At a local level tbe ¢on8regation works alot)gside the other denominations in the town and prhyerfully support8 the lo￿1 Youth For Christ drop-in Centre called'yhe Net.. The ¢ongr¢garion supports tbe UDited Apptrdl for Mtsslo￿, which is & central fund of the Presbiterian Church irt Ireland. This fut￿ enables congregations ￿ support the wider mission of the d¢nomination and to do rni&8ion and outreach on denominational basis beyond what th¢ congregaiion Could do (Trn its own. The United 4pp¢al Fund provides financial SUPPDrt for mission personnel a¢ home and overseas. as9lSts congreptions with the deployment of locally based slaff, enables churth planting. provide5 grdnt support for the upkeep of chwch premises assist with the running ¢osts of Union Theological College, the Church's trainin8 college for ministy $th￿ents, and financially gUPPOrts ¢ongreg8tion in the area of worship, discipleship. global mission, outreach, Iradership and pastoTrl caT¢. The Cong￿gatiOn was represented at the Tegular meetillgs of Presbytery by our minister Rev. Grnni CoM￿r and one of the elders Mrs Sandra Edgar. This provides an irnportant tink be¢w¢¢n ihe congtegalioDS aDd the wider sirnctwes of the Chwd). General Assembly Page 5 1st Comber Pre erfin Churth ort of the Trll$tee5 for the Year Ended 31 Dettmber 2025 The minister and olle of our elders were nomillaled to att¢nd th¢ me¢tiD8 of the Genernl Assembly of the Presbyterian Church in Irelalld b¢ld ID Ass¢mb1yBuildin￿. Belfast, ID June. Protrtty The propetybelonging to First Comber Presbytuian Clwrch is in good order and st&te of repair. Reservey pollty Unrestricted fiumls are Tr)t a]1 fr¢ely available, should th¢ cbarity need ill]mediate a¢ceLs io reserves. In order to en5ur¢ that th¢ orgaiDisatiim ba5 access to filt￿ it is necessary to adjust unrestricted reserves a5 recomuKlldd by SORP 2015 be ¢xcluding Fixed Assets as it would b¢ uDEik¢ly that the organi5ation would be able to liquidats the r￿ed assets in a timely rnaDll￿. The unre51ricted re5erYe5 15 no longer a llegative balance. The Charitys policy is to tnaintatn 6 mouths UDrestricted expeJ]ditttr¢ as a free reserve. Going toneern The activities of the cOn￿gatIon are dependent on ongoing contn￿utions from its nEmbers. Thc TTUStees are of the opinion that the congregatioll has sufficient res0￿¢¢$ at the date of approval of these fllwKial statements to meet con]tnitments whi¢h will 8rise in th¢ y¢ar fron) the date of sigDillg this report and subject to the ¢ontlDUing 5UPPOTt from m¢mb¢rs to fimd OD all OTJgoing basis tbe congregations current a¢tsviti¢s a￿1 other fiDaneial comu]itmEllts. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. a d¢ed of and wrLstitutes an ￿1￿CoTpOrat¢d Charity. Page 6 $1 Comber Pres t IAD Church ort ofthe Trusiees for Èh¢ Year Ended 31 December 2025 STRIJCTURE. GOVEIiJ¥ANCE AND MANACELIIENT OrE*lliSatlon41 structure The Kirk Se&%ioD The ¢lwity tr￿Stee8 of the Cnsibility of a Presbytery which superintetth getjerally the spiritual and temporal affairs of the congregations assi￿ to it by the General Assembly of the Presbyterian Churcb iti Ireland. First Comb¢r Presbfftian Church has been &8signed w the Down Presbytery of the Presbyterian CtLUteh in Ireland. The membership of Ihe Presbyt¢ry wnsists maillly ofthe activ¢ ministers of con8r¢gations a5siglled to it by the Genernl Assembly, minsters who have retired from active duty and an elder appointed by the Kirk S¢58ion of each congre8ation. The General A&%embly The G¢neral Assembly 1$ the supreme court of the Chw¢h, representing in one body the whole Church and acting as its supreme legislativA administration and judicial authority. in dealing with all nmtters brought before it. The General Assembly 1$ nornially coDstitut¢d during the first week in June for worship a￿d ¢0 conduet its business. At the end of business it is dissolved. The membership of ihe General Ass¢mbly consists mainly of the active ministers of ¢ach congregation, T¢tired minsters attd a rq)resentative eld¢r appointed by th¢ Kirk Session of each congregation. Rlsk management The Ttustees regularly review risk, tt￿1 the 8ystems and procedures impleinented to manag¢ identifi¢d risks. The principal risks are in rtlation to the likelihood of reputational damage and financtal risk% associated with th¢ expectstion of ongoiDg finan¢ial support from members. These risks are Mitt￿led by the Trustees, and the Con8regational Con)mittee, regularly n￿nitOring the variou$ activities of the congregation at stated meelings and by encoura8ing memkrs in their Te8ular givin8. Approved by order of the boaTd of trustees on........l.i... M. ￿0.2￿...... atKI signed on its behalf by.. Mrs Iaura M¢Al¢e$¢- Tn]stet Pa8¢ 7