Presbyter
an
BALLYLOUGHAN CONGREGA
ON OF THE PRESBYfERIAN CH
RCH IN IRELAND
ATEMENT OF FINANCIAL ACTIVITY
FOR YEAR ENDED 31 DECEMBER 2025
UNRESTRIcfED RESTRIcfED
FUNDS
FUNDS
TOTAL
2025
TOTAL
2024
Income and endowments from
Donation5 and legacies
Charitable actlvltles
225,366
14,742
226,544
55,106
451,910
69,848
395,702
24,458
Total
240,108
281,650
521,758
420,160
Expenditure on".
Ralslng funcss
Charitable activities
887
205,46L
887
350,704
888
271,246
145,243
Total
206,348
145,243
351,591
272,134
Net incomel(expenditure)
Transfers betheen ftJnd5
Net movement in funds
33,760
1,421
35,181
136,407
{1,421)
134,986
170,167
148,026
170,167
148,026
Reconcbllatlon of fvnds:
Totsl fU[￿S brought forward
162,897
991,147
1,154,044
1.006,018
Total funds carried forward
198,078
1.126.133
1,324,211
1,154,044
li

an
IAN
BALANCE SHEgr
AS AT 31 DECEMBER 2025
NOTES UNREsfRIcfED
FiJNDS
REsfRicfED
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
FIXED ASSETS
Tangible assets
Total flxed a55ets
1,142,181
1,142,181
1,142,181
1,142,181
1,166.043
1,166,043
CURRENT ASSETS
Debtors
Cash at bank and In hand
Total current assets
io
li
36,577
167,78L
204,35B
31,975
77,OD4
IOB,979
68,552
244,785
313,337
61,776
181,525
243,301
LIABILITIES
Creditors.. amounts falling
due within one year
Creditors.. more than orE year
Total Liabilities
12(1)
6,280
125,027
131,307
45,093
210,207
255,300
6,280
125,027
131,307
Net current assets
198,078
(16,048
182.030
(11,999)
Total net assets
198,078
1126,133
1,324,211
1,154,044
FUNDS OF THE CHARITY
Unresthcted funds
Restricted funds
13
13
198,078
198,078
1,126,133
162,897
991,147
1,126,133
Total charity funds
198,078
1,126,133
1,324,211
1,154,044
Approved by the JQrk Session at a Mee￿ng on 16th March 2026 and sfjgned on its behalf by
Mr Stanley Warwick
{Clerk of Session)
Mr Colin Orr
(Treasurer)
Dated .. 16th March 2026
Dated .' 16th March 2026
12

an
GH
NGRE
TION OF ThE pREsB￿ER1AN CHURCH IN IRELAND
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025
NOTES
2025
2024
Net Incomel(expendlture)
170,167
148,026
Adjustments to reconcile net incomel(expenditure)
to net cash flows from operating activites
Depreciats"on of tsngible fixed a55ets
Net finance costs
{Increase)/decrea5e in investsnents
{Increase)Ideuease in debtors
Inue3sel(deuea5e} In creditors
28,71
6,625
28,221
16,959
(6,776)
(123,9931
12,286
{IM,020)
Net cash inflow from operating acbvites
74,729
61,472
Cash ftows from Investing activities
Interest received
Payments to acquire tangible fixed assets
{4,844)
(69.287)
Net cash Inflow from investlng actlvltles
{4,844)
(69,287)
Nnandng activities
Interest pald
{6.625)
(16,959)
Net cash infowl(outflow) from financSng actlvites
16,625)
16,959)
Net increa$e/(decrease) in cash and cash equivalents
63,260
{24,774)
Cash and cash equivalents at l January
181,525
206,299
Cash and cash equivalents at 31 December
li
244,785
181,525
13

an
BALLYLO
AN
CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
ACCOUNTING POLICIES
Basis of financial statements
The financial staternents have been prepared in accordan￿ with Accounting and
Reporting by Charities:Statements of Recommended Practi￿ applicable to charities
preparing their accounts In accordan￿ with Flnanclal Reportlng Standard appllcable
In the UK and Ireland (FRS102) (effectlve l January 2015).
The financlal statements have been prepared under the historical cost convention
except for investment assets, which are shown at market value. The financial
statements include all transactions, assets and liabilities for which the congregation is
responsible in law. They do not include the accounts of church groups that owe thelr
affiliation to another body, nor those that a￿ infomal gatherings of church members.
Fund accounting
Restricted funds comprise revenue donations or grants for a specific congregational
activity intended by the donor. whe￿ these funds have unspent balance, interest
on their pooled investment Is apportioned to the individual funds on an average basis.
Unrestricted funds are income funds which are to be spent on the congregation's
general purposes. Designated funds are general funds sel aside by the congregation
for use in the future.
Income resources
Reco
nition
These are included in the Statement of Flnancial Activitie5 (5oFA} when:
the congregatlon become5 entitled to the resources;
the Irustees are virtually certain they will receive the resources; and
the monetsry value can Èe measured wlth sufficient reliably.
(i)
ources
in
en
iture
Where incoming resource5 have related expenditure (as with fundraising income) the
incomlng resource5 and related expendItU￿ a￿ reported gross in the SOFA.
re
ource
ants an
don
Grants and donation5 are only incSuded in the SOFA when the congregation has
uncondltlonal eTltitlement to the resour￿.
(iv)
claims on dona
ion
Incoming resources from tax reclaims are included in the SOFA at the same time as
the gift to which they relate.
14

an
BALLYL
UGHAN
ONGREGATION OF THE PRESBrfERtAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
ACCOUNTING POLICIES - CONT'D
(v)
Contractu
come and erformance related
rants
This is only included in the SOFA once the ￿lated goods or services have been
delivered.
The value of any voluntary help received is not included in the accounts but IS
described in the trustees, annual report.
Expenditure and liabilties
(vii)
nition
Liabilities are recognlsed as soon a5 there is a legal or constructlve obllgatlon
committing the congregation to pay out resources.
(viii) Govemance
These are Shown within charitable activities and include the costs of preparation and
examination of accounts, the costs of trustee meetings and cost of any legal advi
to trustees on governan￿ or constitutional matters.
(ix)
Grants with
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are onty recognised in the SOFA On￿ the
recipient of the grant has provided the specified servi￿ or output.
(x)
rant5
able witho
ndition
These are only recognised in the accounts when a commitment has been made and
there are no conditions to be met relating lo the grant whlch remain in the control of
the charity.
(xi)
Tan
ed assets
Tangible fExed assets for use by charity are capitalised if they can be used for more
than one year, and cost at least £500. They are valued at Cost or, if gifted, at the
value to the charity on re￿[pt.
Depreciation is recorded on all tsngible fixed assets other than freehold land, at
rates calculated to write off the cost, less estimated resldual value, of each asset
over its expected useful life as follows..
Buildings
Flxtures, fittings and equipment
Computers, software and technical equlpment
over 50 years
over 10 years
over 4 years
15

an
LLYLOUGHAN CONGREGATION OF THE PRES8rfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
INCOME FROM DONATIONS AND LEGACIES
UNRESTRIcfED
FUNDS
RESTRI￿ED
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
Recorded giving
Loose collections
Donations and gifts
Gift aid
186,836
6,298
337
31,895
225,366
167,091
353,927
6,298
27,815
63,870
451,910
298,321
6,545
32,529
58,307
395,702
27,478
31,975
226,544
INCOME FROM CHARITABLE AcfiviTIES
UNRESTRICTED
FUNDS
RESTRICTED
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
Organisatlon income
Sale of study books etc
Income from church events
m[￿lIaneouS income
Grants
600
2,264
6,108
507
5,263
14,742
55,106
55,706
2,264
6,108
507
5,263
69,848
21,426
231
2,801
55,106
24,458
EXPENDITURE ON RAISING FUNDS
UNRESTRicfED
FUNDS
REsfRICTED
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
FWO envelopes
887
887
887
887
888
888
16

an
BALLYLOUGHAN CONGREGATI
NOF
RtAN
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
EXPENDrruRE ON CHARITABLE ACTIVITIES
UNRESTRICTED RESTRIcfED
FUNDS
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
General assanbly
a55essments
Presbytery fees
Ministry and support
Staff costs
Congregational running
expenses
tknnations to Missions
and charities
Governance costs
Depreaation charge and
1055 on disposal of assets
16,505
776
16,505
776
15,214
659
131,560
131,560
100,912
54,760
71,380
126,140
93,005
45,157
45,157
1,860
31,195
2,040
1,860
28,706
145,243
28,706
350,704
28,221
271,246
205,461
TRANSFERS BETWEEN FUNDS
Unrestricted fvnds are Spent or applied at the discretion of the trltstees to futher any of the
charity's purposes. Unrestricted funds may be used to supplement expenditure made from
restricted funds.
17

an
BALLYLO
GHAN
BrfERIAN
IN IREL4ND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
EMPLOYEES
2025
2024
Wages and salaries
Social security costs
Pension contributlons
67,418
37,836
777
68,195
134
37,970
Number of em
ee5
The average num[￿r of employees during the year wa5 .
2025
2024
Average number ol employees
There were no employees in receipt of employee benefits in eX￿sS of £60,000.
The minister of the Cong￿gatiOn Is employed by the Presbyierlan Church In Ireland whlch is a
separate charity and ha5 not been reflected in the employee costs and average number of
ernployee5 above.
The congregation pays an assessment to the Presbyterian Church In Ireland for the mlnlster.
The following payments were made durlng the year:
2025
2024
Wages and salaries
Sodal security costs
Pension contributions
41,045
6,243
7,183
54,471
39,657
5,188
9,517
54,362
18

an
BALLYLOUGHAN C
REGATION OF THE PRESBYfERIAN CHURCH IN IRE
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
PENSION COSTS
The minister of the congregation is a member of the P￿$byte￿an Church in Ireland Pensh)n
Scheme (2009). This is a scheme operated by the P￿Sbyteri3n Church in Ireland, a
separate registered charity. The congregation pays an a55es5ment to the Presbyterian
Church in Ireland equivalent to the employerfs pension contribution for the Scheme and
based on the stipend paid to the minster. The Pr￿bYterlan Church in Ireland Pension
Scheme {2009} 15 a funded scheme of the defined benefit typei providing defined benefits
based on career average revalued salary. The scheme has assets held in a separately
administered fund managed by a board of trustees. The Presbyterian Church and the
Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiendy funded
to meet current and future obligations. A fomial schedule of contributions was drawn up
on 2 March 2022 whereby the Church agreed to pay 24.00/0 of pensionable salary to cover
the accrual of benefits for future servi￿, expense5, the c05t of insuring death in 5eNi
benefits and ftjnding the scheme deficit. A further Schedule was agreed on 31 December
2024 and valid for 5 years, whereby the church contribution was reduced to 17.50/0 of
pensionable salary.
The contributions made by the congregation during the year we￿.
2025
2024
Contributions
7,183
9,517
The congregation contributes to a defined contribution per￿lon scheme for one of its
employees. The pension charge represents the contributions due from the cong￿gatIOn
during that year.
2025
2024
Contributions
777
134
19

an
BAL
YLO
AN
BYTERIAN C
URCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
TANGIBLE FIXED ASSETS
BUILDINGS
FIXTURES
F￿INGs &
EQUIPMENT
COMPUTERS
&TECHINCAL
EQUIPMENT
TOTAL
COST OR VALUATION
At start of year
Additions
Disposals
1,236,271
25,433
1,439
14,640
3,405
(4,300)
1,276,344
4,844
(4,300)
At end of year
1,236,271
26,872
13,745
1,276,888
DEPRECIATION
At start of year
Provision for year
015posa15
BO,772
24,725
16,459
2,472
13,070
1,509
(4,300)
110,301
28,706
(4,300)
At end of year
105,497
18,931
10,279
134,707
NET BOOK VALUE
Al start of year
1,155,499
8,974
1,570
1,166,043
At end of year
1,130,774
7,941
3,466
1,142,181
20

an
CONGRE
ATtON OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
io
DEBTORS
UNRESTRicfED
FUNDS
REsfRIcfED
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
20Z4
Gift Aid Recoverable
Prepayments
Sundry debtors
30,261
6,316
31,975
62,236
6,316
56,307
5,469
36,577
31,975
68,552
61,776
li
CASH AT BANK AND IN HAND
UNRE￿RICTED
FUNDS
REsfRICTED
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
Bank ojrrent accounts
Bank deposit account
Cash in hand
117,506
50,275
76,627
194,133
50,275
377
244,785
181,280
24
221
181,525
377
77,004
167,781
12{i)
CREDITORS: amounts falling due within one year
UNRESfRI￿ED
FUNDS
RE￿RI￿ED
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
A￿rualS and deferred Income
Loans
6,280
4,080
120,947
125,027
10,360
120,947
131,307
6,950
38,143
45,093
6,280
12111) CREDITORS: amounts falllng due In more than one year
UNRESTRICTED
FUNDS
REsfRIcfED
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
Loans
210,207
210,207
21

Presbyter
an
LLYLOUGHAN CON
RE
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
13
FUND BALANCES AND RECONCILIATION OF FUNDS
Fund
BALANCE
AT
ART
INCOME
EXPEND
TRANSFER
BALANCE
AT
END
UNRE￿RICTED FUNDS
General account
162,897
240,108
{206,3481
1,421
198,078
162,897
240,108
1206,348}
1,421
198,078
RESTRICTED FUNDS
Missionary
Other misslon suppwrt
Property
Community inltstive
Klds church
Girls Brlgade
Boys Brigade
Toddlers
Mix
Men'5 group
18.201
44,161
1,303
181,080
16,919
67
11,200
10,174
672
16,073
(43,854)
(1,303)
(61,203)
(17,655)
(74)
(5,932)
(1,957)
(516)
(12.749)
18,508
957,079
11,092
377
341
914
2,093
912
139
1,076,956
8,935
370
(1,421)
5,609
9,131
2,249
4,236
139
991,147
281,650
(145,243)
{1,421)
1,126,133
TOTAL FUNDS
1,154,044
521,758
(351,591)
1.324,211
14
RELATED PARfY TRANSAcfIoN
One of the Trustees, the mlnister of the congregation received remuneration of £41,045
and expenses of E7,388 for acting in that capacity. Penslon contributions of £7,183
were paid by the congregation In re5pert of the mlnlster to the Presbyterian Church In
Ireland Pension Scheme (20091. Employer's NIC of £6,243 was paid to the Presbyterian
Church In Ireland. None of the other trustee5 received any remuneratlon or expen5e5
during the year In connection with their duties.
During the year the congregation contributed the followlng amounts to Funds of the
General Assembly of the Presbyterian Churth in Ireland a separate charity
£16,505 for congregational assessments
£12,579 towards the United Appeal
£4,300 towards Orphans and Children S(Kiety
The congregatlon contributed £776 towarés Presbytery Assessments during the year.
There were no other related party transactlons.
22