Presbyter an St Columba's a Congregation of the Presbyterlan Churth in IrelarKI Trustees, Annual Report and Financial Statements for the year ended 31 December Z025 Reetsiered wlth the Charity ComrTrwkni for Northern Ireland NIC 105238
St COba.5 TIIUS7EES'ANNUAL REPORT The Trustees present thelrAnnual Report and Flnancial Ststements for the year ended 31 December 2025. Reference and 4dministratl¥e detai Address: lolIaAvenUe. Llsl)urn. 8T28 IQU Registered Charity 14umber NIC 105238 (harity Te*S R¢dney Cameron Ellèn Hlllen Myrtle Fer8uson Ronnre McAuley Shirley Harrison LexTr 8uffows IRui8ned as Efder. retalned as Elder enwliusl Prfncipal Ollke Bearers Ministef Ellen Hulen Treasurer Valerle Nettle5hip
St Columba's ACongrng•tion of The Presbyterfan Churth In Irend Presbyter an TRUSYEES. ANNUAL REPORT{wmlrAMdl Independent Examlner John Mccleary FCA Mccleary & Q>mpany Ltd Chartered Accountants & Reglstered Audltors Garvvi Studi05 14 Longstone Street Li5burn Co. Antrlm BT28 ITr Bankers Ulster Bank Ltd Bow Street 5burn BT28 18N Sollcltors Carson McDowell LLP Murray House 14 Murray Street Belfast 8T1 60N Pace 3
St Colurnba's A Cryegati of The pSbyter¥an Churth In Ireland TRUSTEES. ANNUAL REPORT IcontsJutdJ Presbyter an STRUCTURE AND MANAGEMENT The charity trustees of the congregation are the members of its rk Sesskm. Underthe congregation's goveming documenL The Code. the book of the constitution and government of the Presbyterian Churth in Ireland. the Klrk Session seeks to watch over and promote the spiritual interest of the corqwation and of persons not connerted wlth any congregation who are within its bounds. It ensures pastoral care is in place in the CongatIon and seeks to furthèr the contribution of the Church to Christièn witness and service in the local comrnunity. The Kirk Se551on has dele8ated to its Congregational Commktee the temporal affairs of the congregation induding administering all fvnds and property belongin8 to the cor$8reÉatlon. Members of the Sessi¢>n are eXClO members of the Con8re8ational Committee. The Klrk Session consists of the ordained minister and the ruling elders of the congre£aon. All membw5 are entitled ta propose, Speak and exercise equal votes at meetings. except that the Modemor, the mlni5ter in actrve dLIty in the congregation. ha5 no deliberative but only a casting vote. Stated meetln85 of the Kirk session are hekl on average 5 times per year- 3 times In 2025. To be clhxen for the office of the elder5hip In the congregation a person must be a voting member and a regular attendant on tts ordinances. The selertion of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elerted if ttr*y obtain tsvtrthirds of those who vote. Presbytery Under the Presbyterian Church in Irdaftd form of governance the corporate 0rSi8ht of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembty of the Presbyterian Church in Ireland. St Columba's con8regatfon of the Presbyterian Church has been asslgned to the Dromore Presbytery of the Presbyterian Church in Ireland. The member5hlp of the Presbytery consists mainty of the actNe Ministe of congregations assigned to it by the General Assembly. minsters who have retired from artive duty and an elder appointed by the Kirk Session of the congregation: Mrs Ellen Hillen repnts our congregatlon. The General A55embty The General Assembly is the supreme court of the Church. representing in one bodythe v•tK>le Church and attir as Its supreme legislative. administrative and judicial authority. in dealin8 with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct rts business. At the end of business it is dissolved. The membershlp of the General Assembly consist5 mainty of the active ministers of each congregation. retired min5ter5 and a representstive elder appointed bythe Kirk Session of each Congregation. Pale 4
St C0Mba.$ A Conore8akn ofThe Prtheri•n Clwrth kn Ireland TRUSfEES' ANNUAL REPORT (cont1ndI Presbyter an DESCRIPTION AND PURPOSE The tharitable purpose of the conirqation Is the ad¥aRcement of relK St QJlumba'5 congregation ofthe Presbytwkn thurch Is a rryrwtion of the Presbrtwwn Clwrth in Ireland. Presbyterlan Church in Ireland. as a Reformed Churth within ihe wider of cl$t is grounded In the Scrtptur5 and exists to IcNt and honour God throu8h faith in His Sort and by the power of His Sp¥it and to enable her members to their part kn fvlftlllng God. mlssion to our workl. The con8re8atton5 mosslon purpose5 is as a c¢nThatlon we commft ¢)W5e1¥5 to wthlch puts God at the ctntre. opens us up to H15 love. faces u5 With ¢)ur shortcomines and. makin8 known His forgNeness. free5 U5 tO8row through HIS 8f We commlt ourselvÈs to becoming a fellowship wherÈ we tsre forand erat one aTh)ther. u51r4g and de¥eh¥1 8ifts that God has 8r¥en us as we respoThl to His tall to the wjuni. We commlt oursefves to SerCets the rommunity in are set and to the worfd around us. wttiitsw tt> Chris (ari for a needyworfd. W01n10r ¢¢ that God Irrtends. and exerc151 a reSPonbIe StanIshiP forthe enronMent. The conireealion meets for worshlp ew Sunday andvisitw arp toioin. The Sacrament Oft Lords Supper Is obseryed on four occasions durin8 the ye4rand •ll those who have been baptlsed and who made a professi¢)n of fath in the Lord Jesus Chrfsi are admltted to the Lorfs Supper. The cor¥rewion hold5 re1•T bibje St meetiFV and has a wide rnryeof orKdnr5ations includi. - Presbyterlan Women - Afternoon Club - Llne Dancin8 Exerri5e aa$5 Krds Club - 5tltch and Enrith - l)ropin Coffee Momlng Drop-ln Lunch IPaonthly) ACHIEVEMEP4TS AND PERFORMAN Worshlp and prnyer The congregation nomialty meets forwor5hlp eath Sunday at ll.J)am. Additlonal reqular group prayer tIrè is witPwn weeky bible studyfvster 12 pTrrL As at Decembef 2025. therE Y 39 cornmunicant membets and 159 familles. Weekly atterAlance at mornh* worshlp is35. Pa8e S
St Cohsmba's A Congreykn of The Presbyterlan Urth In Ireland an TRUEEs. ANNUAL REPORT{con1hx1 Members of the corye8¥tion ¥tho are Unab to attend churth dueto sickness or affe are vtsSted on a regularbasis h the minister. elders Of by one ofthe core8$ pasthl vi5itor& The congregation has been sharin8 Gods wd to the local community throLgh:_ Annual HaThest Appeal- Donations to the k<al food bank were provided to help kKal famlD¢s In need. Thls was ¢ontSnued through the year when a specific need was requlred. Annual Chrlstmas Gift Appeal- Donatlons were made to ihe lo Food Bank Due to the storm damage to the thurch hall. we were unable to htAd the Khjs aub. howv4Y, the Holid•y &"ble aub was h05ted by Old Warren Prnary School for a week injuty Z025. We made financtal contributkms to:. Earf Ha4% Fund rlstian Aid The con8re8ation support5 the Unlted Appeal for Missicffi whith is a central fund of the Prtsfvian Churth in IfÈland. Thls fund enables corrfre8ation5 to support the wider mtssion of the denomination and to do mission outrèach on a denomlnational basis beyond what t1 con8regatK)n could do cm it's own. The United Aweal Fund provides flnancial support for rniuion perSne1 at home and o¥er5eas. as5i5ts c(ryeWrts with the dep1£ent of IcKalty based $ff. enables church plantin& provides Brant support lor the upkeep of churth premises, assists the runnlne costs of Uni¢M Theological CoNeee, the Church's tfainrn8 collw for ministry students, and financialSUpptrts congre¥atS in the arÈas of worshlp. dtsctF4eship. global missk)n. Dutreach. leadership and pastoral caTr. In 2025, St Columba's donated £3.467. Prnsbytery The con8re8ation w•5 represented at the rwlar of Prtsbry by Rev Rodney Cameron. our ministeraThl Mrs Myrtle Fefguson. This pro¥lde5 an important fink between the congre8atiDn and the vrider stnictures of the thurth. Geneyal Assembly The mlftister and ekler, Mw5 Ellen Hillen attthyed the rnee oftr GeneralAs5em ofthe Prfvian thurth in trrend held In A55embfy Buikfiw. Belfas¢ iftjune 2025. Page 6
St Columba'5 Presbyter an IAUSTEES. ANNUAL REPoRTIclI1) Church Buildift81'. In January 2025, as a rE5uIt Storni EowTrn. ourchurch han sullered svious damage to the roof. resvltlng In the hall belngtotally flooded. This meant that our re8vlaroryan1tion5 had to be suspended until the final repasrs were signed over in December 2025. Coniinued upkeep of prden5 aThl external areas •re or¥ohy. Mae.. Work5 C¢hlSiSted offemowdl ofthÈ PVC con5eryatory in May 2025 and replac• FVC windows 2025. •1(Yyde the dayto day upkeep and mallrtenanre. The ftds aub was unable to meet in 2025 due to the dama8e to the maln hall. We hope to recen¥ in 2026. PW rneet on the 2nd TuÈ5dayof the month with an averaee attendano of IS. Guest Speakers incIed thè PW Pre5hrfent and a rtttred deacot)essfrom PCI. The group led suFaY morning worship on Motheribw &Jnday a1 hosted the ann1 Chrlstmas Carol ser¥ire attended by visftors fn)m other Pwgroups in the Lisburn area. The Aftemoon aub mtét on alteme Wedr•afterrthns with apprnK 12 relular atteThlees. The dub Is open toaDne In the kncal communityand tr ladles enjoyvtsStln8 Spea a1 & Lvl s$. The group dlne out 2 occa51ons during rhe year. Stitch and Enrlth merf on altttrth Wednesdayafternoons aThl meffjberslxp indudes thurch members and members ofthe ccfftmunity. The 8roup tsrKlertake knitUrlcrocheting Fwjects that support ovérseas and home mis%ons work as well •$ supportin8 the otrtreath work rythin the IcKal comrnunlty. The mid.week bible study meets on a Wednesday night and grves pwle oNxYtunityio stLKty and dlscuss scripturE. At least half an hour Is set aside for prayer. whÈre the Kroup bTini specific people and Situatkffls befo God. Thrwhwt the we hold a series of 6.8 week blble studleswhith are gpen to a Weekjy Drop-in and Monthly LurKh is an opportunFtyto reath outto dMKth members •Thl the wldertommunity. Rewlar atteridance has resulted in newfrieYKtshlps foryed and (hJr0 th5 rood of austwlty. h35 prtrd a wami spactfor people to meet. Volunteers The TnJstee5 wish to a¢kDrye thelrdeep appreciatA whogiwe frth ofthek time byser44n8on cnM¢S and helpirq wlth Organisatn$ and other church artiwts. PIIBLIC BtIKFrr stATEMENr The Presbyterfan Chur¢h In IrdarKI meets the public bwfitreqirement by prov[dI benefft ta its members and the #eneral public by makin8 known the Christian Gospel of the Lord Jesus Christ thrwh the advancement of relig*)n. e7
St Columba'5 A CthweOon ofThe fvesbyterlan Churth In Ireljnd an TRUSTEES. ANNUAL REPORT Iconllnued The direct bEneffts whkh flfroM the purposes of the Chufch Indude the gaining of •n undetstsnding in Cthristlan beliets as set out In the Blble and In the thurth'5 suI)ordinate Stsndards (the Westminster Confession of Faith and the Shorter and Larger Caterhismsl leading to 5plrttu•l moral development and oppxtunilies for resk)nseto Bibk teaching. In turn, thts framewofk lèads to practical pJpressJn5 of Chrotian bdlef5 and standards in ¢ommunltysu¢h as through the care ofthose In need Ilnduding the disabled and bereaved). Generallythe aLe benefits are dred lo¢alty by congregaiions and thr members, or arE tscilitated thro¢4h presbyterfes or are or8anlsed and ddlvered centTalty. Local delivery s faolrtated by central resources in almost all cases. Publk acce55 is made known throvgh the use of notreboards. printed material. prtss adverti5emen¢ websites. arbd social M10 or in othef ways. The beneffts are demffistrated thrryh re8ular eyaluatlon of the seThices aNI lrtforffAI and a&hoc feedback members, thelr families, and Mernt of the publl The purpose does not lead to harni. The onty Prrtè benefft flowing from our purpose is related to MInter% Mi5sh)n4Fies. Deawne55es. Idsh Mi5Ston workers and lay Agents who receive benefits as a resutt of their holdin8 office or empjoyment. However. this b Inddèntal and 1cesSary In order to rther our charitable Pufpose. There are no other pr5Wdte beneltts. The beneficlaries ol thi5 purpose are mÈmbws. theirtsmills. other inrfThiduals that the Prn5byteiièn Church in Ireland b ITr dlrert and indirect contact with, Ihe community in whlch pastoral seTrlces are provided and other communitpes throughout Northern Ireland. the Republlc of Ireland. Jnd worldwide whith benefft from ourengagemert and supm for both Chri13 and ¢)thersecuiar OfgaFti5ations. charits and Ind1dJ1 membw5 of the pubNL The Klrk Session ha5 had rwrd to the Charltycomffllth Publk IxMfft requiremerrt statuiorywldan FINANCIAL REVIEW The tongregat5on'5 main suurce of IrKome b memberf ctrIbUtI5 the Weekfy F¢111 Offerin8. There wtte 69 famlThes corrtributing durirg the year178 in the year) donating a totsl of £36.5561£36.694 in pre¥Oous year). Total income of the congregation during the year was £108072 Compared to £79.699 In the wth)us year. Total expendire increased frorn £73A96 in 2024 to £134.704 In 2025. STATEMENTOF 7RUSTEE5 RESPONSIBILMES The Trusteu are responsrtAe for preparingthe annual reportand tJ finandat ststemerts ol the Congre Sn Jcoxdance wrth applicablè lawand general accepted account6n8 practi¢e. As the CregatiOn.S totsl irKome does not exceed £250.(ts). theTrustees have elected undersection 64{31 of the tharltresArt (Northern Ireland) 21XJ8 to prepaTr a rtteipts and payment xcount and J statement of assets and Ilabilitie5. The Trustees are reswjnsible for keeplng adequate accotsnty retords that are sufflc7nt to show and expl•in the (relatIO$ transactions and dlsc105e with Tea50nabk acojracy at any time its finarKial position. They arè also responslble forsaf4uirdln# the assets of the con8reBation and hence lor tskirt8 reasonabte steps for the prevention and deteaion of and ot Irre8ularltSe Apprml bythe Kirk Ses5icffi at • Jneetinl oft 6 May 20Z6 arA 5r8ned on Its behalf by Rev Rod Camergn Ellen Htsllen Page 8
St Columba's Presbyter INDEPEP4DEKf EXAMINERS REPORTTO THE TRusfEES OF ST COWM8AS CONGTIoN OFTHE PRES8YTeRIAN CHUROI IN IRELAND I report on the accounts for the year ended 31 December 2025 set out on pages 11 to 17. Respecti re5pon5ibilities of trustees and examiner The charitys trustees are respon5iblefry the preparation of actthy)ts kn a¢ctyd•rKewJth the Chartts Act (Ncrthem IrelaTrJl It is my responsibilty to: - erdmlne the accounts under Section 65 of the Charlthes Art - to follow the procedures laid down in the Genernl Directions8iven by the Charity Commission (under Settion 6519llbl of the Charltles Actl- and - to State whether particular matters have come to my attentiM. Basis irfthe ifbdeyndent examintt's report I have examined your charftyaccnts as reqwfed der section 65 of the aHrttles Act and ry txamrnaiion wa5 carrte(l out In accordance wlth the general dlrectlons bythe Charittes Commth for P4orthern Ireland under sectlon 6519llbl of the Charitie5 ACL My exarnination included a reliew of the atcountine rewrds kept by the tharity aThJ a comparison of the accounts presented wrth those records. Italso induded COWldercffl of any unusual Items or di5doswes in the accounts and seekln8 explanations from you as charity trustees concemirq any such matters. Myrole Is to stste whèther any materlal rftatters have come tt> my attentlon elvi m ouse to believe.. l. That accounting records were not kept in accordance with section 63 ot the CharitFe5 Act 2. That the accounts do not accord wSth those occounting records 3. That the èccounts do not compty with the accounting requirements of the Chaflt¢es Act 4. That there is further information needed for a proper Understandi of the accounts to be read*d.
St Columba's A Congregation of The Presbyterian Church In Ireland Presbyter an INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (cont'd) Independent examiner's statement I have completed my examination and have no concems In respect of the matters (l) to (4) listed above and in connection with following the Directions of the Charity Commission for Northern Ireland; I have found no matters that require drawing to your attention. John Mccleary FCA Mccleary & Company Ltd Chartered Accountants & Registered Auditors Garvey Studios 14 Longstone Street Llsburn Co. Antrim BT28 ITP 6 May 2026 Page 10 11,'.14
St Columba's A Congregation of The Presbyterian Church in Ireland Presbyter an srATEmEr OF FINANCIAL AcfiviTY (Recelpt5 and Payments Account) for the year ended 31 December 2025 Note Unrestrlrted Funds Restrlrted Funds 2025 2024 Rece5pts Donations and Legacies Charitable Artlvities Investment Income Other 46,202 500 237 10,723 4,651 238 46,321 61,933 56,925 5,151 475 46,321 108,872 61,133 17,797 769 46,939 79,699 Payments Raislng Funds Charitable Activities 283 52,971 283 134,421 271 73.225 81,450 53,254 81,450 134,704 73,496 Total (6.315) (19,517) (25.832) 6,203 Net Income/(Expenditure) (6,315) (19,517) (25,832) 6,203 Transfer between funds 175 (175) Net movement in funds (6,140) ,(19,692) (25,832) 6.203 Funds brought forward 25,407 34,344 59.751 53,548 Funds carried forward 19,267 14,652 33,919 59,751 Page 11
St Columba's A Congregation of The Presbyterian Church in Ireland Presbyter an STATEMENT OF ASSEfs AND LIABILITIES 31 December 2025 Unrestricted Funds Restrlrted Funds 2025 2024 Funds Reconciliation Bank and Cash at start of year Net movement in funds 25,407 (6,140) 34,344 (19,692) 59,751 (25,832) 53,548 6.203 Bank and cash at end of year 19,267 14,652 33,919 59,751 Bank & Cash Balances Bank Current Accounts Cash in Hand 33,664 255 59,539 212 33,919 59,751 Approved by the Kirk Session at a meetln8 on 6 May 2026 and signèd on Its behalf by gLIw Rev Rod ey Cameron Ellen Hillen Page 12
St Columba's A Congregation of The Presbyterian Church in Ireland Presbyter an ,NOTES TO THE ACCOUNTS 31 December 2025 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250.000 the congregation have elected in accordance with the provisions in The Charltles (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare it's accounts on a receipts and payments basls. FUND ACCoUNG Restrirted funds comprise of revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances. any interest on their pooled investment Is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. TAXATION The charity is exempt frorn tax on its charitable activities. Page 13
St Columba's A Congregatlon of The Presbyterian Church in Ireland Presbyter an NOTES TO THE ACCOUNTS 31 December 2025 2. DONATIONS AND LEGACIES Unrestrlrted Funds Restricted Funds 2025 2024 Recorded glving FWO Loose collections Donations and gift5 Gift Aid Legacies and bequest 36,556 352 390 7,904 1,000 5,670 140 4,913 42,226 492 5,303 7,904 41.309 167 7.421 7,236 5,000 46,202 10,723 56,925 61,133 3. CHARrrABLE AcllviTIES Unrestrirted Funds Restrirted Funds 2025 2024 Income from charltable activities Organisation Income Fundraising events Miscellaneous income Grants 3,601 3,601 4,589 9,140 1,868 2,200 500 250 800 750 800 500 4,651 5,151 17.797 4. INVESTMENf INCOME Unrestrlcted Funds Restrlrted Funds 2025 2024 Deposit interest 237 238 475 769 237 238 475 769 Page 14
St Columba's A Congregation of The Presbyterian Church In Ireland Presbyter an NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 5. OTHER INCOME Unrestrirted Funds Restrirted Funds 2025 2024 Insurance for Oliver Brown Hall roof 46,321 46,321 46,321 46,321 6. RAISING FUNDS Unrestrlrted Funds Restrirted Funds 2025 2024 FWO envelopes 283 283 271 283 283 271 7. CHARITABLE AcnvrriES Unrestricted Funds Restrirted Funds 2025 2024 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Mission and charities Governance costs 2.923 577 39,694 8.155 2,923 577 39,694 84,752 4,853 1.622 5,024 490 33,981 20,402 12,254 1,074 76.597 4,853 1,622 52,971 81,450 134.421 73,225 Page 15
St Columba's A Congregation of The Presbyterian Church in Ireland Presbyter an NOTES TO THE ACCOUNTS (cont'd) 31 Dernber 2025 8. FIXED ASSErs The congregatlon owns the Church premlses situated at Killaney Avenue, Old Warren. Lisbum and the manse situated at Knightsbridge, Lisburn and the assoclated fixtures. fittings, plant and machlnery. These have an insurance value of £2,369,779 at last renewal date 31 October 2025. 9. FUND BALANCES Fund Balance at start Receipts Payment Surplus/ (Deficit) Transfer Balance at end Unrestricted Funds General Fund 25,407 46,939 53,254 (6315) 175 19,267 25.407 46,939 53,254 (6,315) 175 19.267 Restrlcted Funds Building Fund United Appeal Presbyterian Women Special Collections Youth Council Afternoon Club Stitch and Enrich Line Dancing Club Drop-in & Soup Lunch 30,454 19 456 992 76 217 149 623 1,358 53,559 3,537 1,447 431 803 351 155 944 706 75,106 3,536 1.259 431 (21547) 2.885 11,792 20 569 992 (75) 769 17 125 224 706 334 30 720 234 174 17 (100) (830) (2,055) 34,344 61,933 81,450 (19,517) (175) 14,652 Total 59,751 108,872 134,704 (25.832 33.919 Page 16
St Columba's A Congregation of The Presbyterian Church in Ireland Presbyter an NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 10. REIATED PARTY TRANSAcfioNS One of the trustees, the Minister of the congregation received remuneration of £21,776 and expenses of £8,252 for acting in that capacity. Pension contributions of £3,792 were paid by the congregation in respert of the Minister to the Presbyterian Church in Ireland Pension Scheme (2009). No trustee received any remuneration or expenses during the year in connection with their duties, other than those mentioned above. During the year the congregation contributed the following amounts to Funds of the General Assembly of the Presbyterian Church in Ireland a separate charity £2,923 to Presbyterian Congregational Assessments £3,467 to Presbyterian United Appeal The congregation contributed £577 towards Dromore Presbytery Assessments during the year. There were no other related party transactions. 11. GOVERNANCE COSTS Governance costs of £1,140 were incurred during the year, all of which relates to fees paid to the independent examiner. Page 17