Presbyter an BALLYLOUGHAN CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2025 Reglstered with the Charity Commission for Northem Ireland NIC105323
an BALLYLOUGHAN CONGREGA Year Ended 31 De¢ember 2025 NOF HE PRESBYfERIAN CHURCH IN IRELAND CONTENTS PAGE Trustees, Report Auditors, Report 8-10 Statement of Financial Activity 11 Balance Sheet 12 statement of Cash Flows 13 Notes lo the Financial Slalements 14-22
an N CONG ai TRUSTEES ANNUAL REPORT The Trustees of Ballyloughan Congregatlon of the Presbyterian Church in Ireland psent theSr Annual Report and Flnandal Statements for the year ended 31 December 2025 and a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINSTRATIVE DETAILS Ballyloughan Congregation of the PSbyterian Church In Ireland, 88 Doury Road, Ballymena, BT43 6JE Reglstered Charity in Northern Ireland (NIC105323) CHARITY TRusfEES The Charity Trustees who served durltvJ the year or who were tNstees at the date of this report were: Rev Darran Mccorriston Stephen Burns Wesley Cummings Tony Farquhar Desmond Fulton Crawford Gillesple Nick Greer Jim Heatherington Kenneth johnston stephen Johnston Tom Kerr Stuart McKay Thomas McNeill James Morrison Rlchard Nevin Colin Orr Phil Small Stsnley Warwick PRINCIPAL OFFICE BEARERS Minister aerk of Session Treasurer Secretsry Rev Darran Mccorriston Mr 5tsnley Warwlck Mr Colin Orr Mr Stephen Wllson AUDITOR Mr Edwin McLaughlin, Senior Statutory Auditor, D T Carson & Co, Chartered Accountants, 51-53 Thomas Street, Ballymena, 8T43 6AZ BANKERS Ulster Bank Ltd, 49 Wellington Street, Ballymena, BT43 6AD
an BALLYLO AN CONGREGATION OF THE P IA CH IN IREL4ND TRUSTEES ANNUAL REPORT- CONT SOLICITORS Thomas Taggart, 27 Church Street, Ballymoney, BT53 6HS STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the ConggatiOn.5 governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the Spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensure5 pastoral care is in pla in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Klrk Session ha5 delegated to its Congregational Committee the temporal affairs of the congregation including admlnlstering all funds and property belonging to the congregation. Members of the Klrk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the rullng elders of the congregation. All members are entitled to propose, speak and exerclse equal votes at meetings, except that the Moderator, the minlster in active duty in the congregation, has no deliberatlve but only a casting vote. ststed meetings of the Kirk Session are held several times each year as required. To be chosen ft)r the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Sesslon. Members are elected if they obtain the votes of two-thlrds of those who vote. Presbytery Under the Presbyterian Church in [land fomi of govemance the corporate overslght of a congregation Is the responsibility of a Presbytery whlch superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Ballyloughan congregation of the Presbyterian Church has been assigned to the Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregatlons assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Klrk Session of each congregation. The General Assembly The Gelleral A55embly is the supreme court of the Church, representing In one body the whole Church and acting as its supreme legislative, administrative and judic6al authority, in dealing with all matters brought before it. The General Assembly Is normally constituted during the first week in June for worship and to conduct its busine. At the end of business it is di5501ved. The membership of the General Assembly consists mainly of the attive ministers of each congregation, retired ministers and a representative elder appoinled by the Kirk Session of each congregatlon.
an BALLYLOUGHAN CONGREGATION ESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT- CONT'D DESCRIPTION AND PURPOSE Ballyloughan Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Splri¢ and tr) enable Its members tr) play their part in fulfilling God's mission to our world. The congregation's mission purpose is to grow whole-life followers of Jesus who love God wholeheartedlyi each other sacrificially, and God's world generously: We aim to love God wholeheartedly because In Jesus He has first loved us. We aim to love each other sacrificially as Jesus has loved us, by being committed to each other, encouraging each other, praying for each other, and offering practical help to those in need. We aim to love God'5 world generously, locally and globally, by Showing respect to everyone, being committed to doing whatever is good, and by sharing the good new5 of Jesus. ACHIEVEMENTS AND PERFORMANCE Sunday Worship Sunday worship is at the heart of the life of the church family. Ballyloughan Presbyterian Church aims for its worship to intergenerational and indusive, a pla where all are welcome. Seryices tske pla every Sunday morning at 9.30am and 11.00am as well as a twiTr monthly programme on Sunday evenings. Our Sunday Servlces are also livestreamed online. The Sacrament of the Lord's Supper is observed on several occasions during the year and baptisms are administered to children of believing parents and adults upon professlon of faith. Children are wekomed and encouraged to participate in worship. There Is a busy Thrive programme for primary children, and a breakfast group and 'SOknD' Bible class for young people. There is also a crèche on Sunday mornings for pre-school children. Prayer is also offered to individuals following each servi. During the year our minister condutted 3 bapt15ms and we admitted 27 new people into full membership of our church. At 31st December 2025 there were 344 communicant members and 340 families connected with the congregation. The average weekly attendan at morning worship has grown to an average attendan of around 400 across our I0 morning Servi. Pastoral care Members of the congregation are visited by the Minister, Pastoral Worker, elders and deacons. Those who are sick, elderly, the bereaved and those facing difficult clrcumstanw are given special attentlon through regular V15its, phone calls and the provision of support, friendship and prayer.
an OUGHAN CONGREGATION OF E pREsBER1AN CHURCH IN I ELAND TRUSTEES ANNUAL REPORT- CONT'D Mlssion and outreach Meetlng together for Sunday worship is at the centre of the life of our church family and continues to be well supported. We recognise that we learn more and journey better when we Journey as an inter-generational community. Above all we seek, In worshlp to glorify God, to enjoy comlng together as a family of all-ages and stsges in HIS presence and to leave challenged to be agents of change in the spheres of work and life to which we return. An Alpha course is run regularly to seek to engage those who are seeking or wantlng to explore the Christian faith further. We operate Ballymena North Foodbank under the umbrella of the Trussell Trust. Each Thursday we run an 'Open Door, drop-in, to which people can come for breakfast, help from Foodbank, information about our Job Club, as well as other support. The congregation also supports the United Appeal for Mission which 15 a ntral fund of the Presbyterian Church in Ireland. The United Appeal Fund provide5 financial support for mi55ion personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant SUPPDrt for the upkeep of church premises, assists with the running costs of Union Theological College, the Church's training college for ministry Students, and financially supports congregation In the areas of worshlpi dlsclpleship, global mission, outreach, leadership and pastoral care. We also operate a monthly envelope scheme administered by our Mission5 Committee which allocates the proceeds to other charitable causes and mission partner5 including Dublin Christian Mission, the work of a Baptist church in Koprivnica, Croatia- A5iaLink which supports indigenous workers reaching out to their communities in numerous countries across East Asia; Hope & Light whlch makes a difference to the Ilves of vulnerable children, young people, and women in the developing world. Hamsayeh Enternational, ministering to the Persian community in London and overseas; Coachlng for Christ, Chrlstlans in sport, Scripture Union, and others. Safeguarding The Kirk Session is commltted to creating a safe environment for children, young people, and adults, reafrirming that safeguarding is a fundamental governan responsibllity. It ha5 safeguarding policies In place, ha5 measures in place to etTrsure incidents are recorded and reported, and remains committed to continuou5 morsitoring and improvement of all safeguarding practlces. Presbytery The congregatlon was represented at the gUr meetings of Presbytery by our minisier and one of the elders. This provides an important link between the congregation and the wider structures of the church. Property The congregation ensures that the church property Is kept in good condition and all work 15 overseen by the church commlttee. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held In Assembly Buildings, Belfasl in June.
an LLYLO HAN TEO OF THE PRESBYtERIAN CHUR ND TRusfEES ANNUAL REPORT- CONT'D Oryanisations Ballyloughan Presbyterian Church run5 numerous organisatlons for the beneflt of the community. These include significant provision for children and young people. Our Girls, Brigade and Boys, Brlgade Companies provide a varied programme of activities for children of primary school age, as does our Community Youth aub. On Frlday evenings, a youth group Is run with a Christian focus called The Mix, led by the church's Youth Worker and other volunteers. Opportunities for deeper discussion and prayer are provided by sm611 group51 a 'Deeper' programme, and our monthly Kingdom Come Worship and Prayer nights. A weekly pants I Carers and Tots group is held. Alongside these artivities, the is a weekly Wednesday cafe for folks to drop in to, including senior citizens, as well as a monthly Thursday Lunch Club for seniors. We also run occaslonal bl-monthly meetings for women and men. Volunteers The Trustee5 wish to acknowledge their deep appreclatlon of those who give freely of their time by serving on committees and helping with organlsations and other church activltles. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requlrement by providing tenefit to its members and the genera5 public by making known the Christlan Gospel of the Lord Jesus Christ through the advanment of religion. The dirett benefits which flow from the purposes of the Church include the gaining of an understanding In Chrlstian beliefs 35 set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expresslons of Christian beliefs and standards in the local community such as through the care of those In need {Including the SICK dlsabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are faalitated through presbyteries or are organised and delivered ntrally, Local delivery is facilitated by central resources in èlmost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm, The only private benefit flowing from our purpose is related to Ministers, Missionaries, DeaCOnSe$, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidentsl and [beSSary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their familie5, Other individuals that the Presbyterian Church in Ireland is in dirett and indirert contsct with, the community In which pastoral seNices are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Se55ion has had regard to the Charity Commissions Public benefit requlrement statutory guidan.
an HAN GAT[ NOF REsBERlAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT- CONT'D FINANCIAL REVIEW The congregation's main source of Income ts members, contributions through the wklY Freewill Offering. There were 233 contrlbutlng families during the year donating a total of £186,836. Total Income of the congregation during the year was £521,758 compared to £420,160 in the prevlous year. Total expersditure increased from £272,134 to £351,591. RESPONSIBILITIES IN RESPECT OF THE FINANCIAL sfATEMENTS The Tru5tee5 are responsible for pparIng the Annual Report and the flnanclal statements In accordan with applicable law and United Kingdom Generally ACpted Accounting Pratti The Trustees are required to prepare financial statements for financial year which give a true and fair view of the stste of affairs of the congregations and the financial activities for that year. In preparing the financial statements the Trustees are required to: Select suitable accounting policles and then appty them consistently Make judgements and estimates that are reasonable and prudent Prepare the financial ststements on the going conrn basls unless it is irsappropriate to presume that the funds will continue in operation. The Trustees are responsible for keeping adequate accounting records that are suffldent to show and explain the funds transartions and disclose with reasonable accuracy at any time the financial position of the congregations and enable them to ensure that the financial statements comply with the Statements of Recommended Practice "Accounting and Reporting by Charities (l January 2015)" They are also responsible for safeguarding the assets of the congregation and hen ft)r tsking reasonable steps for the prevention and detection of fraud and other irregularities. GOING CONCERN The activities of the congregation are dependenl on ongoing contributlons from its member5. The Trustees are of the opinion that the congregation ha5 sufficient resour at the date of approval of these financial statements to meet commitments which will arlse the year from the date of signlng this report and subject to the continuing support from member5 to fund on an ongoing basis the congregation's current activitie5 and other financial commitments. RESERVES POLICY The Trustees have considered the level of unrestrlcted reseNes that it15 appropriate to hold taking account of current and ongoing commitments. It is the poliry of the Trustees to hold at least six month's normal expenditure. At the year end unrestricted net current assets were £198,078 and are sufficient to meet this policy. The Trustees consider it prudent to hold reserve5 at this level as the funding of its present activitles is dependent of the ongoing financial support of members.
an LLYLOUGHAN CONGREGATIO RESBYr RT N CHURCH IN IRELAND TRUSTEES ANNUAL REPORT- CONT'D RISK REVIEW A review of mayjr risks has been undertaken by the Trustees and systems and pedureS implemented to manage identified rlsks. The principal risks are in relation to the likelihocxl of reputational damage and finandal rlsks associated with the expethtion of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee, regularly monitoring the various activities of the congregation at stated meetings and by enc()uraging members in their regular giving. Approved by the Kirk S ission at a Meeting on 16th March 2026 and signe nitsb halfby Mr Stsnley Watwick (Clerk of Session) Dated . 16th March 2026 Mr Colin Orr (Treasurer) Dated . 16th March 2026