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 PRES￿￿ERlAN 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$A￿ERlAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
9 FUND BALANCÉS
FUND
BALANCE
AT START
RECEIPTS PAYmE￿r5 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