ARMOY CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNn FOR YEAR ENDED 31 DECEMBER 2025 NOTE UNRESTRicfED FUNDS RESTRICTED FUNDS TOTAL 2025 TOTAL 2024 Recelpts Donations & legacies Charitable activities Investment income Total receipts 42,127 512 14.111 12,950 15 27,076 56,238 13,462 489 70,189 57,552 11,838 518 69,908 474 43,113 Payments Raising funds Charitable activities Total payment5 495 43,357 43,852 495 62,950 63,445 465 72,620 73,085 19,593 19,593 Net receiptsllpaymentsl Transfers between funds Net movement in funds 17391 11,4301 12,1691 7,483 1,910 9.393 6,744 480 7,224 13,1771 12001 13,3771 Reconciliation of funds: Total funds brought forward Deduct non cash/bank related 82,193 24,693 106,886 110,263 endowment fund5 Totsl funds carried fon¥ard 80,024 34,086 114,110 106,886 io
ARMOY CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2025 UNRESTRICTED RESTRICTED TOTAL TOTAL FUNDS FUNDS 2025 2024 Funds Reconciliation Total funds brought forward Net movement in funds Deduct non cash/bank related endowment funds Total funds carried forward 82,193 12,1691 24,693 9.393 106.886 7,224 110,263 13,3771 80,024 34,086 114,110 106,886 Bank & cash balances Bank current accounts 114,110 114,110 106,886 106,886 Other assets Fixed assets- note 7 Investments - note 8 Gift Aid receivable on donations 3,807,262 7,436 6,217 3,820,915 3,625,964 6,632 5,726 3,638,322 Approved by the Kirk Session at a meeting on .l..+.k4.. rf .7¢F.£.. and signed on its behalf by Rev G Glasgow Mr D Huey li
RMOY CONGREGATION OF THE PRESBVTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 ACCOUNTING POLICIE5 BASIS OF FINANCIAL STATEMENTS As the total income of the congregotion is less than £250,000 the congregation have elected in accordance with the provision in The Charities (Accounts and Reportsl Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion.. the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individu81 funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS & LEGACIES UNRESTRICTED RESTRICTED FUNDS TOTAL 2025 TOTAL 2024 FUNDS Recorded 8iving L005e collection5 Donations and gifts Gift Aid 36,592 587 so 6,822 1,278 4,724 1,287 14,111 43,414 1,865 4,774 6,185 56,238 43,737 2,211 5,216 6,388 57,552 4,898 42,127 12
ARMOY CONGREGATION OF THE PRESERlAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS 31 DECEMBER 2025 CHARITABLE ACtIV5TIES UNRF.STRICTED RESTRICTED FUND5 FUNDS TOTAL 2025 TOTAL 2024 Organisation income Fees from weddings & funerals Sale of study books etc. Grants Rent Miscellaneous income 350 1,650 2,000 1,577 140 140 1,400 9,900 22 13,462 140 1,400 9,900 1,200 8,900 21 11,838 22 512 12,950 INVESTMENT INCOME UNRESTRICTED RESTRICTED FUNDS FUNDS TOTAL 2025 TOTAL 2024 Deposlt interest Investment income 234 240 15 249 240 489 242 276 518 474 15 13
ARMOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 RAISING FUND5 UNRESTRicfED FUNDS RESTRICTED TOTAL TOTAL FUNDS Z025 2024 FWO envelopes 495 495 495 495 465 465 CHARITABLE ACTIVITIES UNRESTRICTED FUNDS RESTRICTED TOTAL 2025 TOTAL 2024 FUNDS General Assembly Assessments Presbytery fees Ministry & support staff costs Congregational running expenses Donations to missions & charities Governance c05t5 4,593 205 4,593 205 5.764 195 16,021 16,021 15,198 21,374 12,873 34,247 44,417 6,720 6,720 1,164 62,950 5,942 1,104 72,620 1,164 43,357 19,593 14
ARMOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTE5 TO THE ACCOUNTS 31 DECÉMBER 2025 FIXED ASSETS The con8regation own5 the Church building and hall situated at 2 Gracehill Road. Armoy and the associated fixtures, fittings, plant and machinery. These have a combined insurance value of £3,102,429. The Congregation also own the Manse situated at 10 Drone5 Road, Armoy, which has an insurance value of£704,833. INVESTMENTS The congregation has the followlng Investments. Amounts are shown at market valuation- 2025 2024 HSBC Holdings PLC PCI Shares General Investment Fund 3,028 4,408 7,436 2,026 4,606 6,632 15
ARMnY CONCIRFf1ATinN nF THF PRE$AERlAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 9 FUND BALANCÉS FUND BALANCE AT START RECEIPTS PAYmEr5 SURPLUS / TRANSFERS BALANCE IDEFicin IN / ioun ATEND Unrestricted fund5 General account 82.193 82,193 43,113 43,113 43,852 43,852 17391 17391 11,4301 11,4301 80,024 80,024 Restrlrted funds Building account Superintendent account Sunday School & Chi5dren's Church account Presbyterian Women Girls, Brigade Bowllng club United Appeal World Development Earl Haig Orphans Society European Mission Fellowship 6,641 1,324 16,097 6,445 334 9.652 13341 16,293 990 256 1,487 4,513 902 2,528 553 iio 630 455 955 5,174 753 3,678 553 iio 636 500 11991 532 16611 149 11,1501 199 1751 11501 280 5,287 10,860 581 5,744 10,049 I,oio 1,150 161 15(X)I 500 24.693 27,076 19,593 7,483 1.910 34.086 Total 106,886 70,189 63,445 6,744 480 114.110 16
ARMOYCONGREGATION F THE PAE ERIAN H IN IRELAN NOTESTO THE ACCOUNTS 310ECEMBER 2025 10 RELATED PARTY TRANSACTIONS Nonc C*f thc trustcca received any rernuneration or expense5 durin6 the year in connection Yrfith their dutSes. During the year the congregation contrlbuted the followlng amounts to Funds of the General Assembly of the Presbyterian Church in Ireland a separate charity. £4,593 for congregational assessments £3.678 towards the United Appeal There were no other related party transactions. 17