REGISTERED CHARITY NUMBER: 1115242
tees and
Financial Statements for the Y¢ir Ended 31 December 202
for
First
ginffi
eriaR Church
R Savage & Company
Aecountants & Taxation CoJ]sultAnt5
Old Bank House
2 Crossgar Road
Saintfield
Ball￿?ah1ThCh
Co. Down
BT24 7BD

aintfield Pre5
eri4
ontents of the Finant121
taternents
for the Year Ended 31 December 2025
Page
Report of the Tru5tee5
Independent Examiner'5 Report
StaterneTht of FlnAntlal Attivitie5
Balance Sbeet
Notes to the Financial state￿¢￿t5
5 10 11
Detailed Stgtement ofFinancial Aedvlrfe5
12 to 13

First Saintfield Pres
t¢rl4n Churtll
ort
the Tru5tee$
for the Year Ended 31 December 202
The trustees present their report with th¢ financial statem¢TJts of the charity for the year ended 31 December 2025. The
tnL8lees have adopted ihe provisions of Accounling and Reporting by Chatities.. Siatement of Recommended Pr&ctiee
applicable to charities preparing their accowils in accordance witb the Financial Reporting Standard applicable in the
UK and Republic of Ireland {FRS 1021 leffeclive l January 20191.
STRucfuR4 COVERNANCE AND MANAGEMENT
Governlng doeumtnt
The charity is controlled by ils governing document, a deed of trust and constiMi¢S an uoin¢otporated chartty.
REFERENCE AND ADMINJsfRATJVE DETAILS
Registtred Charity number
105242
PrincRpal addre$$
21 Main Street
Saintfield
Co. Down
Bf24 7AA
Trustee5
P Jackson
D Mccallion
K Glover
l Taylor
L Fleming
J N Mcmordie
J A M¢Briar
G MacKenzie
D W Robin50n
M McBriar
Rev S L Bostock
Independent Examiner
R Savage and Co Ltd
R sa￿ge & Company
Accountsnts & Toxaiion Consultsnts
Old BaT)k House
2 Cros58ar Road
Saintfield
Ballynahinch
Co. Down
BT24 7BD
Approved by order of the board of trustees on ................-
. and Sign￿ on its behalf by:
Rev S L Bostock- Trustee
Page

Inde
endent Exarniller s R¢
t t the Trustees o
First SaIrt￿l
Id Pre
b terian Chur
IndependeDt ¢xaminer'5 report to the trustees of First sain￿1¢1￿ Presbyterian Chur¢h
I report to the charity tTU5tecs on Tny examination of th¢ arxounts of Firsi SainrfJ¢ld Presbyterian Church (the Trust) for
the year ended 31 December 2025.
Rtspon$ibllltl¢s and b2$ts of report
As the charity trustees of the Trust you are responsible for the PTepat3tion of thc accounts in accordance with the
requirem¢nis of the Charities Act 2011 I'tlie Act,).
I report In Tespe¢t of my examination of the Trust's a¢¢ounts carried out under Section 145 ofthe Act and in carrying oul
my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(bl of
the Act.
Indepertdent examiner's $tstement
Since your chariry's gross incom¢ exceeded £250,000 your exarnit￿r tnust be a member of a listed body. I caJJ confim)
that l arn qualified to undertak¢ th¢ examination because l #m a member of the Institute of FiTwi¢Jal Ac¢ountants, which
is one of the listed bo(tie5.
I have completed my examination. I confim? that no material matters have Come to my attention in contlettion with the
examination glving me cause to bclieve that in any material respe¢t.'
accounting ￿COrdS were not kept in respect of the Tn￿t as required by Section 130 of the Act; or
the account.8 do not accord with those records,. or
the accounts do not comply with the appli¢&ble requirements ¢onceming the form alld content of accout)ts set out
in the Ch￿l¢leS (A¢¢ounts and Reports) Regulations 2(108 other than any requjrement that the accounts give a
true and fair view which is noi a matter considered as part of an independent examination.
I have no concern5 and have come aeross no other matters in connection with the examination to which attelltion should
be drawm in this report in order to enable a proper und¢tstsndin& of the accounts to be reached.
R Savage and Co Ltd
The Institute tsf Financial Accounlanls
R Savagc & Company
Accountsnts & Taxation Consultsnts
Old Bank House
2 Crossgar Road
Saintfield
Ballynahinch
Co. Down
Bf24 7BD
Date..
Page 2

First Saintfield Presb teriath Cbur¢
Statement of Financial Act￿￿tte$
r Ended 31 Dccernber 2f125
31.12.25
Total
fvnds
31.12.24
Total
nds
Ut)r¢stricted
fund
Restricted
Notes
INCOME AND ENDOW￿ENTs FROM
Donations and legaties
152,756
83,235
235.991
229,806
Charitsble activities
General
2,299
2,299
6,640
OtheF trading activities
InvestnHIt income
55.044
23,198
55,044
25,363
53,402
20,038
2,165
Total
154,921
l63,776
318.697
309,886
EXPENDITURE ON
Raising fund5
62,097
62.097
54,488
Charlt#blt activitle5
G¢neral
United Appeal
Mission
156,970
16,248
11.839
59.120
173.218
11.839
59,120
175.425
10,964
43.471
Total
156,970
149.304
306,274
284.348
Tr4ET INCOMEI(EXPENDITURE)
Transfers beiween funds
12.049)
2,4(
14,472
12,405)
12.423
25,538
io
Net movement in fund$
357
12.067
12,424
25.538
RECONCILIATION OF Fuf4DS
Total fund5 brought fotward
109,586
611.759
721,345
695.807
TOTAL FUNDS CARRIED FORWARD
109,943
623,826
733,769
721.345
The notes forni part of these financial Statements
Page 3

First Sainffield Presb tcrian C
Bal#nee Sheet
em
r 2025
31.12.25
Total
fuiid5
31.12.24
Totsl
funds
Unrestticted
Restricted
funds
Notes
FIXED ASSETS
Tanglble assets
3.651
31.535
35,186
35.186
CURRENT ASSETS
rnvcstments
Cash at bank
61,300
530,991
61,300
637,283
61,3
624.860
106.292
106,292
592,291
698,583
686,160
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
106,292
592,291
698.583
686,159
TOTAL ASSETS LESS CURRENT
LIABILITIES
109,943
623.826
733,769
721,345
NET ASSETS
109,943
623,826
733,769
721.345
10
UnTe5tricted funds
Restricted fifftds
109,943
623,826
109,586
611.759
T(YfAL FUNDS
733.769
721,345
The f]nancial statement5 were approved by the Board of Trustees and authori5ed for issue
. and w¢r¢ signed on its behalf by..
S L Bostock- Tmstee
The not¢5 fomi port of these financial statements
Page 4

First Sainff*ld Pre5b
eriaD Church
Notes to tILe Financial Ststements
Ended 31 Deeernbtr 2025
ACCOUNfiNG POLICIES
B2sls of pr¢parlng the fi￿n¢141 statements
The financial 51atemeiits of tlie charity, which is a public benefit enlity under FRS 102. have been prepared in
accordance with the Charities SORP IFRS 102) 'Accountiiig and Reportin8 by Charities.. Sratemeni of
Re¢oTnmend¢d Practice applicable to charities preparing their accounts in actord2nce with the Financial
Reporting Standard applicable in the UK and Republic of Iieland IFRS 1021 (effective l January 20191,,
Financial Repojting Stsndard 102 'The Financial Reporting Standard applicable in the UK and Rcpublic of
Jreland, and the Charitaes Aet 2011. Th¢ financial siatements have been prepared under the hi5toricèl cost
convention.
Income
All income is recog￿5￿ in the Statement of Financial A¢tivities 0]￿¢ the charity has entitlement to the funds, it
is probable that the itJ¢om¢ will be Te¢eived and the amount can be measured reliably.
Expenditure
Liabilili¢s are reeognised a5 cxpcnditure as soott as there is a legal OT constructive obligation committing the
charity to that expenditure, it is probable that a transftr of economic benefits will be required in ￿ttlement and
the amowii of th¢ obligaiion can be measured reliably. Expenditure is a¢¢iiunied foT on an accruals basis and has
been classified under hffadings that aggregate all cost related to the category. Where costs Cannot be directly
atttibuted io particular headings they have been allo¢ated 10 act5vitie5 on a basis consistent with the use of
resources.
Grants offered subject to conditions whi¢h have not been tnet at the year end date are t￿ted as a ¢ommittnent but
not aCc￿ed as ¢xpendiNre.
Tangible fixed assets
Depre¢iaiivn is provided at the following annual rates in order to write off each wet ov¢r its estimated useful
lifr.
TAxatio
The charity 15 exempt from tax on its tharitable actlVLtLeS.
Fund Accounting
Unrestricted fithds can be used in aceordance with the ¢harilable obj￿tIveS at the discretion of the trustees.
Restricted thnds only be used for particular restricted purposes within the objects of the Charity. Restrittions
arise when specified by the donor or when fimds aTe rais￿ for particular restricted purposes.
Further explanation of the nature and Purpose of each filnd is included in the noies io the financial statements.
Hire purtha$e and l¢as5ng eommitmeNts
Rentals paid under operating leases ar¢ Charged to the Staternent of Financial Activities on a straight line basis
over the p¢ri¢xl of the lease.
Pension costs and other post-retirement benefits
The charity operates a defm¢d contribution pension scheme. Contribution5 payable to ihe chaTtty5 pension
scheme are ch¥ged io the StateEnent of Financial Activities in th¢ period to which they relate.
Page 5
¢ontinued...

First Saintficld Presb
hurcb
Note5 to the Finlntial Stat
ntinued
fort
LLLLnded 31 December 2025
OTHER TIi4DING ACTIVITIES
31.12.25
31.12.24
Shop income
55.044
53,402
JNVESTMENT INCOME
31.12.25
31.12.24
Rents rcccived
Deposit account int¢rest
19,363
20.034
25,363
20,038
RAISING FUNDS
Investment managemeTht costs
31.12.25
31.12.24
Propcrty rcpairs
37,108
26.945
TRUSTEES, REMUNERATION AND BENEF113
iete were tjo Injstees. remuneration or other ￿nefIts for the year ended 31 December 2025 nor for the year
ended 31 Decembcr 2024.
Trustees, expenses
There were no tn]stees' expenses paid for the year ended 31 December 2025 nor for the year cnded
31 December 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fifftd
Restri¢ted
nds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations #nd legacies
140297
89J09
229,806
Charitable attivitles
General
6,640
6.640
Other trading activities
InvesttneE)t in¢ome
53,402
20.034
53,402
20,038
Total
140,301
169,585
309,886
EXPENDITURE ON
Raising ￿ndS
3.268
51,220
54.488
Charltable &ctivitl¢s
General
United Appeal
Mis5iOll
155,360
20,065
10,964
43,471
175,425
10,964
43,471
Total
158,628
125,720
284,348
Page 6
continued...

First Sainffield Presb
Notes to the Financial Statement
- conttnued
ar Ettded 31 Decernber 202
COMPARATIVES FOR THE STATEMEZ+lT OF FINANCIAL ACTtvrriES- continued
Unrestricted
Restricted
fi]nd
fimd5
Total
funds
LYET ILYCOMEIIEXPENDITUREI
TrAnsfers between funds
{18,327)
1,442
43,865
{1,4421
25,538
Net movement ill funds
(16.885}
42,423
25,538
RECONCILLATIOIY OF FUNDS
Total fijnds biou¥ht forward
126,471
569,336
695.807
TOTAL FUNDS CARRtED FORWARD
109,586
611,759
721,345
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Plant and
]nacbillery
Computer
equipment
TorA]s
COST
At l January 2025 and 31 December 2025
31,535
1.254
2J97
35.186
NET BOOK VALUE
At 31 December 2025
31,535
1,254
2.397
35,186
At 31 December 2024
31,535
.254
2.397
35.186
CURRENT ASSET INVESTMENTS
31.12.25
31.12.24
Other
61.300
61,300
CBIDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Trade cseditOTS
Page 7
contitiued...

First Saintfield Presb
ian Church
tes to the Fin#nei81 Stat
ts- continued
for the Y
ed 31 December 2025
io.
MOVEMENT IN Fuf4DS
Net
rnovcment
in funds
Transfer5
behveen
fund5
At
31.12.25
At 1.1.25
Unrestricted funds
Genetal fund
109,586
12,0491
2,406
109,943
Restriettd fund$
Renovation Fund
General Mission Futtd
Benevolent Fund
Bequest
]nvestm¢nts
Organi5ational Funds
Sundry collections
108,549
41,267
3.089
81,486
342,885
34.483
8,415
12,574)
7,281
5.912
124,245
44,605
2,970
82,479
340.254
29,273
(1,638)
15,394
(5281)
2,631
118,025)
71
275
(275}
611,759
14,472
{2,405}
623.826
TOTAL FUNDS
721,345
12.423
733,769
Net moytment in funds. included in the above aTC as follows..
Incoming
resources
Resources
¢xpended
Mov¢ment
in funds
Unrestricted fund5
General fund
154,921
(156,9701
{2.049)
Re$tri¢ted fund5
Renovation Fund
United Appeal
General Mi55ion Fund
Benevolent Fund
Bequest
Inv¢slments
Or8anisational Funds
Sundry ¢ollections
54,845
11,839
66,541
2,509
890
15,910
10,967
146,430)
111,8391
169,115)
12,6281
(2,528)
15161
116.2481
8,415
(2,574)
(119)
(1,638)
15.394
(5,281)
275
275
163,776
{149,3041
14.472
TOTAL FUNDS
318.697
(306,274)
12,423
Page 8
continued...

First Sainffield Presb
erian Church
Notes to the Financial Statements- tontinued
de
De¢emb¢r 202
io.
MOVEMENT IN FUNDS- eobtlllued
Comparatives for movement in funds
Net
movem¢nt
in fL￿d5
Transfers
between
funds
At
31.12.24
A¢ 1.1.24
Unrestricted funds
General fund
126,471
118,3271
1.442
109.586
Restricted funds
Renovation Fund
United Appeal
General Mission Fund
Benevolent Fund
Bequest
Inv¢stmenls
OrganL5ational Funds
Ukrainian Family Suppon
82.982
17,578
139)
12,503
180)
634
10,907
(2,962)
(676)
7,989
39
607
108,549
28,157
3,169
80.956
336,460
37211
401
41,267
3,089
81,486
342,885
34,483
(1041
(10.4821
234
275
569.336
43,865
(1,4421
611,759
TOTAL FUNDS
695.807
25,538
721,345
Comparative net movement in fvllds. included in the aFK>ve ar¢ as follows:
Incoming
rt50urces
Resources
¢xpended
Movement
in fimds
Unrestricted ￿ndS
General fimd
140,301
(158.6281
(18,327}
Restricted fuDd$
Renovation Fund
United Appeal
GeneTal Mi55ion Fund
Benevolent Fund
Bequest
Investments
Organi5ational Fund5
Ukrainian Family Support
56.048
10,925
65594
330
2.529
17,475
15.860
824
{38.470)
{10.964)
(53,091)
(410)
11.895)
(568}
(18,8221
(1.5001
17.578
{39)
12,503
180)
634
16,907
(2.9621
16761
169,585
(125.7201
43.865
TOTAL FUNDS
309,886
(284.348)
25,538
Page 9
continued...

First Sain￿le1d Presb
erian Chur¢
N tes to the Financial Ststemtrtts- conti
for the Year Ended 31
r202
io.
MOVEMENT IN FitNDS- continued
A ¢￿￿en1 year 12 monihs and prioryear 12 n￿ntknS combined position Is as follows..
Net
movement
in funds
Transfers
between
funds
At
31.12.25
At 1.1.24
Unrestricted fund$
General fund
126,471
120,376)
3,848
109,943
Restricted fund$
lienovation Fund
United Appeal
General Mission Fund
Benevoletht Fund
Bequest
Investments
Or8ani5ational Funds
Ukrninian Family Support
Sundry collectiotlS
82,982
25.993
{39}
9,929
1199)
{1.004}
32,301
{8.243)
1676)
15,270
39
6,519
124.245
28,157
3,169
80,956
336,460
37211
401
44,605
2,970
82.479
340,254
29,273
2,527
128.507)
305
275
275
(275)
569J36
58,337
(3,847)
623.826
TOTAL FUNDS
695,807
37.961
733,769
A current year 12 months and prior year 12 months cornbilled movem¢nt in fi￿ds, included in the above are
as follows-.
Incoming
tesoutces
Re50urce5
expended
Movement
lli fulld5
Unrestricted funds
General fund
295,222
{315,598)
(20,3761
Restricted fvnd5
Renovation Fund
United Appeal
General Mission Fund
Benevolent Fund
Bequest
]nvestsnents
Organisational Funds
Ukrainian Family Support
Sundry collections
110,893
22,764
132,135
2,839
3.419
33,385
26.827
824
(84.900)
(22,803)
11222061
13,038)
14,4231
11,084)
{35,070)
11500)
25.993
(391
9.929
11991
11.0041
32,301
18.243)
(676}
275
275
333.361
(275,0241
58,337
TOTAL FUNDS
628,583
(590.6221
37,961
Page 10
continued...

Flrst Sainffield Presb
eriaD Church
otes to the Financial Statemen15- continued
for the Year Ende
em
r 2025
ii.
RELATED PARTY DISCLOSURES
There were no related party transactions for ihe year elld￿ 31 Deeetnber 2025.
Page 11

First Sai*tfi¢ld Presb terian Church
Detailed Statement of Financial Activitl
for the Year Ended 31 Dee¢m
02
31.12.25
31.12.24
INCOME AND Ei¥DOWMENrs
Don#tion$ #nd l¢g&cle$
Gifts
Donations
Gift aid
Sub5cnptions
Exceptsonal items
186.493
35,685
4.20Q
9,614
193,366
32.832
3,081
526
235,991
229,806
Other trading ￿Cti￿tie
Shop income
55,(k44
53.402
Investment income
Rents received
Deposit account int¢r¢st
6,000
19,363
20.034
25,363
20,038
Charitable activities
Grants
2299
6.640
Total ineoming resources
318,697
309.886
EXPENDITURE
Raising donation$ and legacie5
Organisaiions activities
15,214
18,342
Other trading activities
Otlicr opcrating leases
9,175
9.201
Investrnent rnan#gement eosts
Property repairs
37,708
26,945
Charit*blt a¢tiiryties
Wage5
Pension5
Rates and water
Insurancc
Light and heat
Sundries
Grants 10 iDStitution5
Graiils lo individuals
84.730
7,607
3299
8223
18,554
37,929
74,101
5.600
81,254
10.080
2,616
8,739
18,408
33,958
70.696
30
240,043
225.781
Support Costs
This page does Iiot fomi patt of the statutory fmancial sta(¢mtnt$
Page 12

rl8n Church
tailed Statement of Flnanelal A¢￿VitieS
for the Year Ended 31 Decem
r202
31.12.25
31.12.24
Support Costs
Finance
Bank eharges
823
1.033
Governallte costs
A¢¢ountallcy and legal fees
3,311
3,046
Total resources expended
306274
284,348
Net Ineome
12.423
25,538
This page d(*5 not form part of the st&tutory financial staternents
Page 13