an
8RCK)KSIDE CONGREGAMON OF THE PRESBYfEWAN CHUR(J IN IREWD
$rATEmE￿oF FJrt4NCWLACTMnES
Forthe￿I 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 actI￿￿e5
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 D￿rnber 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
I￿63,454
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 Ilabl1￿e$
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 PRESB￿ERIAN CHURCH IN IRELAND
NOTES TO THEACCOU￿5
31 DeC￿ter2025
I. AcCOu￿1NG POLICIES
AgSOF FINANc￿LsrATEmENTs
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 ￿c￿1n15.
The fin3nrial statements been prepared under the hist0￿Cal cost convention except for inVeS￿ent 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 exper￿ed 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 balan￿s, int￿￿t 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. De￿gnated fund5 are
general funds set aside by the cthgregation for use in the fLrture_
INCOMING RESOU￿5
RecoBnltlon of Incomlw re5cKJr
These are induded in the Statement of finincial Artiwties ISOFAI when..
The congregation becomes entstled to the T￿OUrces.
The trustees are wrtually ￿rtain they￿11 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 rex￿r￿ 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 th￿r 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 retyVa￿e.
io

an
BROOKSIDE CONGREGATION OFTHE pRES8￿ERIAN 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 pl￿1 th￿e resour￿$ is the estimated value to
the charftyofthe seNtr Lytsalty rec*ved.
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 reCeiva￿e.
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 co￿truc￿¥e cknli£ation comrnittingthe c(>ngregation to pty out
[eX￿rceS.
These include c￿ts of the preparation and examin3tior) of st*UtOry￿cOunls. 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 A￿mTIEs
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
I4￿86
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 re￿1ve￿
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 ResEdc￿d 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 eMpl￿eeS in receiptofernploffe beneffts in 2¥trss of £￿.(￿.
The rninister of the congregation 15 ernpl(Ned tythe P￿bYterièn Church in Ireland which i% a sepatste charity but his sb13ry
15 included In employee costs above.
The congreg*ion Pa￿ an assessmerrttothe Pr￿l￿terian (hurth in I￿land 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 I￿land Pefi￿on 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 Stherne121￿l is a funded Stherne of the defined benefit
type, providing defined benefits I￿3ed ￿ Ca￿er 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 Obligati￿5. From l January 2025 the
Presbyrerian Church a8reed to w contributions of 17.5% of pensionatAe salaries to coverthe accrual of t￿nefits 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 ACCou￿r5 Iconvdl
11. TANGIBLE FIXED ASS￿5
Churth. Hall bullthry&
cofttents & Mar￿e
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
Thecon8￿8atIan 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
P￿sbyterian 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¥r￿cti0nS
Revwilllam Moody Is a trustee Oft￿ church. In hls capacity a5 the Min￿erOf 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 l￿tsnd lor the ministerfs sakry and
allowances.
During the year the congregatlon con￿￿￿jted the followi￿ ar￿￿ntst0 Funds of the fjereral Assemb￿ of the Presbyterian
Church in I￿knrf. a separate charl￿.
Assessments
United Appeal
4.926
The￿ were N) i)ther reLited party transattH)ns.
16