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 CO￿￿ba.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: lo￿lIa￿AvenUe. Llsl)urn. 8T28 IQU Registered Charity 14umber NIC 105238 (harity T￿￿e*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 Ire￿nd 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 p￿Sbyter¥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 Cong￿atIon 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 eX￿ClO members of the Con8re8ational Committee. The Klrk Session consists of the ordained minister and the ruling elders of the congre£a￿on. 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 0￿rSi8ht 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 rep￿nts 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 C0￿Mba.$ A Conore8akn ofThe Prtheri•n Clwrth kn Ireland TRUSfEES' ANNUAL REPORT (cont1n￿dI Presbyter an DESCRIPTION AND PURPOSE The tharitable purpose of the conirqation Is the ad¥aRcement of rel*K 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 c￿l$t is grounded In the Scrtptur*5 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 e￿ra￿t 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 Ser￿Cets the rommunity in are set and to the worfd around us. wttiitsw￿ tt> Chris (ari￿ for a needyworfd. W0￿1n￿10r ￿¢¢ that God Irrtends. and exerc151￿ a reSPon￿bIe St￿anIshiP forthe en￿ronMent. 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 re￿1•T bibje St￿ meetiFV and has a wide rnryeof orKdnr5ations includi￿. - Presbyterlan Women - Afternoon Club - Llne Dancin8 Exerri5e aa$5 Krds Club - 5tltch and Enrith - l)ropin Coffee Momlng Drop-ln Lunch IPaonthly) ACHIEVEMEP4TS AND PERFORMAN Worshlp and prnyer The congregation nomialty meets forwor5hlp eath Sunday at ll.J)am. Additlonal reqular group prayer tIr￿è is witPwn weeky bible studyfvster 12 pTr￿r￿L As at Decembef 2025. therE Y￿* 39 cornmunicant membets and 159 familles. Weekly atterAlance at mornh* worshlp is35. Pa8e S St Cohsmba's A Congreykn of The Presbyterlan U￿rth In Ireland an TRU￿EEs. ANNUAL REPORT{con1hx￿￿1 Members of the corye8¥tion ¥tho are Unab￿ to attend churth dueto sickness or affe are vtsSted on a regularbasis h the minister. elders Of by one ofthe co￿re8*￿$ pasthl vi5itor& The congregation has been sharin8 Gods w￿d to the local community throLgh:_ Annual HaThest Appeal- Donations to the k 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 srATEmE￿r 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 ACCoU￿￿NG 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 De￿rnber 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