an 8RCK)KSIDE CONGREGAMON OF THE PRESBYfEWAN CHUR(J IN IREWD $rATEmEoF FJrt4NCWLACTMnES FortheI ended 31 December 2025 Note Unrestritted Trtal Funds Total Funds 2024 Funds Income and Erbdowments from.. Doftations and le83aes Charitable activthes Investments Other irEcome Totsl 12&181 2387 153851 13,075 91.134 282.032 15.962 91.168 123 389.285 278.596 14,886 711 228 294,421 123 131,225 258.CE4J endlture on: Raising funds Ch3ritable actIe5 Other expenditure Total 11,29)) 1122.0871 11.2901 1216.2321 11,2451 1206,5601 194.1451 11233771 194.1451 1639 12501 163.665 1217.5221 171.763 1207,8051 86.616 Net lncornellexwdltu) Tran51er5 between funds Net rnovement in funds 250 81138 17L763 86.616 Reconallatlon of fvnds: Tot31 funds brought forward Total ndS rarrled foThMd 16 16 47.388 5.397.107 5560.772 5.444,495 5fi16,258 5357.879 5,444.495
an BR(X)KSIDE CONGREGATrON OFTHE PREsBYfERIAthI CHURCH IN IRELAND BALAN SHE As at 31 Drnber 2025 NLxe Unrestsirted Restricted Funsts Total Funds 2025 T¢)tsl Fund5 2024 Fixed assets: Tangible assets Total f assets li 3,754.484 3,754,484 3.754,484 3.754.484 3,754,484 3,754,484 Investments Debtors Cash at bank and in hand Total ojrrent assèts 12 13 14 50.243 J.639A02 I,6),045 1,618,443 6.923 57.166 166.486 IAC6.288 173.409 I63,454 73,248 1,691.691 abilities.. Creditors-. amounts fallin8 due within one year 15 11,6801 11,6801 11,6801 Net ojrrwt 55.486 1*ffi,288 1.861.774 I,6,011 Total assets le55currert Ilabl1e$ 55.486 S,SflJ,772 5.616.258 5A44,495 Creditors.. amounts falling due after one year Total net asscts 55.486 s.712 5.616.258 5,444,495 Funds of the thar Unrestricted funds Restricted fund5 16 16 55.486 55.486 5.560.772 47,388 S.397,107 5.$60.772 Total chaftyfund5 55.486 5.5EI).772 5,616258 5.444,49S Approved by the Kirk Sessithi at a meeting on 2 June 2026 art signed on its behalf by. Rev William M( Mr knarn hhcFetrhl8e Minister Clerk of Session
an 8RC()KSIDE CONGREGAMON OF THE PRESBERIAN CHURCH IN IRELAND NOTES TO THEACCOU5 31 DeCter2025 I. AcCOu1NG POLICIES AgSOF FINANcLsrATEmENTs The finanual statements have been kvepared in accordanTr applicable accounting stsndards. While cornpliance wfch Statemen¢ of Recommended Practi AccounJng and Reporting bychaiities IFRS1021 is not mandatory account of the 8uidar(e contained therein has been taken in the preparation of these c1n15. The fin3nrial statements been prepared under the hist0Cal cost convention except for inVeSent assets, whlch è shown at market value. The finanaal statements indude all Eonsèttions. a55ets. and liabilities for which the congregation is responsible in law. They do not indude the 3ccourtsof thurth grcups that owetheir affiliation to another body, nor those that are inforrnal gatherings of church member FUND ACCOUNTING Endowment funds are funds. the capitsl of which rnust be retained either permanently or atthe congregation's discretion,. the Income derwed from the endowment isto be used either as restritted or unrestricted income funds depending upgn the purpose f(x which rhe endowment was established in the first Restricted fund5 comprise lal incomefr(Nn Èndowments which isto be expered onlyon the restritted purposes intEnded bythe donor and Ibl revenue ttonations or grants for a cwgregational artivity intended by the donor. Where th£se funds have unspent balans, intt on their poded investment is apporticfftd tothe individual funds C an average basis. Unrestritted fvnd5 are income funds which areto be spent on the congregati,5 general purrx)ses. Degnated fund5 are general funds set aside by the cthgregation for use in the fLrture_ INCOMING RESOU5 RecoBnltlon of Incomlw re5cKJr These are induded in the Statement of finincial Artiwties ISOFAI when.. The congregation becomes entstled to the TOUrces. The trustees are wrtually rtain they11 receive the re5OJr- aTh The rnonetary value can be measured with suffioent rdiatAv. Irthmlng reKwrces wlth rdated eXFthditure Where incornirig resources have related expenditure las with fu(KEraisin8 income) the incoming rexr and related expendrf(ure are reported gross in the SOF Grants and donatyc Gr3ntS and donations are onty induded in the WAwhen the CLwegatTon has unconditional entitlement to the ourceS. Taxredalrns cn donatic$ andwfts In¢otning resources from tax recl8irns are induded in the g)FA atthe same time as the gifrto which they rats. Contra(tu Income and Ferforrnance rdated grants Thig 15 onty included in the SOFA On the related gtMxSs or seNices have iEen delwered. Grfts in lind Gifts in kind are 3ccourTrtsd for 3t a reasonablÈ estimate of thr value tothe charity orthe amount attually reali5ed. Gifts in klnd for sèle or distribution a included in the accounts as 8ifts only when sold or distributsd by the Charity. Gift5 in kind fDr use bythe chartty are induded inthe WA as inccmring resources when retyVae. io
an BROOKSIDE CONGREGATION OFTHE pRES8ERIAN CHURCH IN IRELAND N¢JfESTO THE ACCOUNTS lojnvdl Donated services and facllftles These are only includett in incoming resource5 Iwith an equivalent arnount in resources expended) wherethe beneflt to the charity is re35onably quanttfiable, measurable, and material. The value pl1 the resour$ is the estimated value to the charftyofthe seNtr Lytsalty recved. VLlunteer hdp The value of any voluntary help received i% not induded in the ¥courrts but is described in the trustees. annual report. Inve5trnent incc#r This is included in the accounts when reCeivae. lnve5tmert8alr and1¢55e5 This nCludeS any 8ain or loss on the sale of iTrvesunents and anygain or loss ultI[ from revaluing investments to rket value at the end of the year. EXPENDrruRE AND LtABILmES Uablllty reoJ8nidon abilities are recogni5ed as soon as there is a leg31 or cotruc¥e cknli£ation comrnittingthe c(>ngregation to pty out [eXrceS. These include cts of the preparation and examin3tior) of stUtOrycOunls. the costs oftrustee meetings and cost of anv legal èdvire to trustees on governan or constitutional matters. Tanglblè A T3ngible fixed assets for use bycharity. These are capitalised rftheycan be used more than one year and cost at least £2,500. They are valued at cost or, if gifted. at the Wdlue to the tharity on receipt. Depreciation will be recorded on all tan8ible fixe(1355ets other than freehold land, at rares tslwlareij to write of the c05t less estimated residual value. of eath asset over its experted useful life follow5. Buildings Fixtures and equlpment -over years -20% reduang bala DONATIONS AND LEGPnES Unrestwicted Funds Restri Fund5 Tctsl Funds 2025 TLtsI Funds 2024 Recorded 8ivin L005e collettions Donations and gifts Legacles and bequesrs Gift 106.926 2.267 1.050 99.538 8.783 25.176 206,464 11,050 26.226 2C6.201 8.601 27.037 17.938 128,181 20.354 153,851 38.292 282.032 33.757 278.596 CHARtTthE AmTIEs Unre5trlcted FuTrts Re#rirted Funts Totsl Funds 2025 Total Funds 2024 Incomefrorn charftable attivitie5 Grant5 2,387 9.875 3.2CO 13.075 12,262 3,7 15,962 10,418 4,468 I486 2.887 li
an BROOKSIDE CONGREGAMON OFTHE PRES6YtERLIN CHURCH IN IRELAND NOTE5 Ta THE ACCOUMtS I&dI INVESTMENts YO Funds 2025 Totat Funds 2024 8ank Interest re1ve 91.134 91.134 91.168 91,168 711 34 711 OTHER INCOME Unrestrfcted FurKb Re5trttt Funds Tcrtal Funds 2025 Total Funds 2024 Fleld Rent & wayleave Proceeds on 531e of land Lettin8 of premises 73 73 228 123 123 228 PAISING FUNDS Unrestrkted Funts ResEdcd Fund5 Totsl Funds 2025 Total Funds 2024 FWO envelopes 1.29) 1.2 1,29) 1.245 1,245 7. CHARITA8LEAcllvsTES Unrertritted Fur*J5 Re5trfaed Fufv Ttrtal Fund5 2025 Totsl Funds 2024 General Assembly A$5e55ments Presbycery fees Ministry and support staff costs Con8regatlonal running e¥penses Donations to missions and thèritres Governan costs 18.314 499 69.113 31395 971 1.795 122.CJ87 18.314 499 69.113 56.864 69.478 1.964 216,232 19,293 475 69.253 54.144 61,409 1,986 206,560 25.469 68,507 169 94.145 OTHER EXPENDITURE UnrestTktted Flmds Aestrltted Fwds Trtal Funds 2025 Totsl Funds 2024 Legal costs on sale of land 12
an BROOKSIDE CONGREGAMON OF THE PRESBYfERiAN CHURCH IN IRELAND NOTESTO THE Accoupifs lQinfdl EMPLOYEES Ernployment Costs 2025 2024 Wage5 and salaries Social Securtty Costs Penslon contribution5 55,760 5.620 7.733 54,370 4,636 10,247 Numberofemplrye5 The average number of employees durin8 the yearwere: 202S 2024 Ng Average number of employees There were no eMpleeS in receiptofernploffe beneffts in 2¥trss of £.(. The rninister of the congregation 15 ernpl(Ned tythe PbYterièn Church in Ireland which i% a sepatste charity but his sb13ry 15 included In employee costs above. The congreg*ion Pa an assessmerrttothe Prlterian (hurth in Iland for the rninistw. Tre followin8 payrnents were made duri the year". 2025 Z024 Wages and salaries SLKi31 Security Costs Pension contributions 44,190 5,620 7.733 42.696 4,636 10,247 10. PENSION ccsrs The minister Of the congregation is a member of the PTesbyteri2n thurch in Iland Pefion kheme12(KYJI. This is a stherne operated by the Presbyterian Church in Ireland. a separate registered charity. The congregation Pa an assessment to the Presbwterlan Church in Ireland eouivalent to the ernployerfs pert51 contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Stherne121l is a funded Stherne of the defined benefit type, providing defined benefits I3ed Caer averaged revalued salary. The Scherne has assets held in a separately administered fvnd managed by a rd of trustees. The Presbyterian Churth and the Schem£ Trustees have agreecf a funding plan to ensurethe Scheme Is Sufficient funded to meet current and future Obligati5. From l January 2025 the Presbyrerian Church a8reed to w contributions of 17.5% of pensionatAe salaries to coverthe accrual of tnefits for future service. expenses. the c05t ol insurinB death in service benefits and funding the scheme defiot. The contribubons made brf the gregatIOn during theyearwere. 2025 2024 ContributiofT5 7.733 10.247 13
an BROOKSIDE CONGREGATION OFTHE PREsBYfERtAN CHURCH IN IRELAND NOTESTO THE ACCour5 Iconvdl 11. TANGIBLE FIXED ASS5 Churth. Hall bullthry& cofttents & Mare Tctal 2025 Tctsl 2024 COSTOR VALUATION At l January 2025 Additions Disp05a15 At 31 December 202S 3.754.484 3,754.484 3.754,484 3.754.484 3.754A84 3,754,484 D£PRECIATION At l January 20 Charge for the year Eliminated di5P05al At 31 December 2025 NET BOOK VAWE At 31 December 2025 3,754,484 3.7>4.484 3.754.484 3,754.484 3,754.484 3.754.484 At 31 December 2024 Thecon88atIan own5 the churth and church hall situated at 17 Brook Street, Ahoghill. &llymena BT42 ILD and the $50Cl8ted fixtures, fittings. and equipmenr, tcgether with the rnanse at 309 Galgtsrm Road Ahoghill. Details of historica costs of the abiwe assets are not av3ilable. This being the tsse these continueto be included in the accounts at their combined insurance value as of 31st Cktober 2024of £3.754.484. 12. INVESTMENTS 2025 2024 Business Investment Account Fixed Term Deposit Accounts 103.243 1,586,802 I,&,045 53,443 1,565,OCX) 1.618.443 13. DEBTCIS 2025 2024 Gift 3id recoverable 14. CASHAT UNKAND IN HAND 2025 2024 Cash held in bank accounts Cash in hand 173.345 64 73.109 139 73.248 173.4 15. CftEDrr0' Thlunts fainng due¥Athln 2025 2024 Accruals 1.680 1,680 1.680 14
an BROOKSIDE CONGREGATION OFThE PRESBYfERIAN CHURCH IN IRELAND NOTESTO Tr4E ACCOUNT5 Iconvdl 16. FUND BAiANCES Unfestrftted Funds 2025 2024 Gener31 fund 55,486 55,486 47.388 47,388 Re5trfcted Fund5 2025 2024 Property Workers Support Missions Sunday School Psbyterian W(Kn8n Girts 8rigade Youth aub Boys Brigade Luncheon Fellowship Yourh Fellowship Parent and toddler Group Benevolent Fund 5.528.140 1,739 12,682 1,627 8D4 4,538 J,358 5,689 i.1) 638 317 2,140 5.560.772 5.365,284 IB43 11,272 1,049 938 5,339 1.171 4,675 1,104 1.462 627 2.343 5.397.107 Rerwdl[atl of movem&ff offurJd5 Openlng balan Expenditu Transfer Clcsing balancè Unrestritted Fund5 General fund 47388 47.388 131.225 131,225 1123.3771 1123.3771 250 55,486 55.486 Re5trirted FurvI5 Property Worker5 Support fvlissions Presbytery Appeal Sunday School Presbyterian Woman Gids. Brigade Youth Club 015 Bri8ade Luncheon Fellowship Youth Fello¥hip Parent Toddler GrcAJP Benevolent Fund S.365.284 1.843 11.272 166.459 17,716 47,945 2.354 831 13,6031 117.8201 146.73SI 12,3541 12531 13.7221 IS.S761 15311 19.8031 5.528.140 1,739 12,682 2C 1,049 938 5339 1.171 4.675 1.104 1.462 627 2.343 5,397.107 5.444,495 1.627 804 4,538 1.358 5.689 i.ioo 638 317 2,140 5.560,772 S,616,258 5.225 718 10,817 14501 2,116 291 12,9401 IE4)11 12031 194.1451 1217,5221 258,Ofrt) 389,285 12501 Totsl 15
an 8ROOKSIDE CONGREGAllON OF THE PRESBYfERLAN CHURCH IN IRELAND NOTESTO THE ACCOUNT5 Iconvdl 17. Related P•rtyTr¥rcti0nS Revwilllam Moody Is a trustee Oft church. In hls capacity a5 the MinerOf the congregatlon, he recefved remvneralon of £44.19012024.. £42,6961 and an expenses albwance of £7.94912024.. £7,570). Pension coThtriliutioTrs of £7,73312024.. £10,247) were also paid bythe congregawjn respettolthemlothe Pre5byteiian Church in Ireland PeTrsion5cheme120091. Total Ernployerfs NIC of £6,7LK12004: £5,E4)71 was paid to the Pres[n Church in ltsnd lor the ministerfs sakry and allowances. During the year the congregatlon conjted the followi arntst0 Funds of the fjereral Assemb of the Presbyterian Church in Iknrf. a separate charl. Assessments United Appeal 4.926 The were N) i)ther reLited party transattH)ns. 16