First Ball mone Con re ation Of The Presb erian Church In Ireland STATEMENT OF FINANCIALACTIVITY (RECEIPTS AND PAYMENTS ACCOUNTI FOR YEAR ENDED 31 DECEMBER 2025 NOTE UNRESTRICTED RESYRicfED ENDOWMENT TOTAL TOTAL FVNDS FUNDS FVNDS iOZ5 IOZ4 Receipts Donations & legacies Charitable acilvitles Other trading activities Investment income Total receipt5 119,861 1,845 50,755 6,930 170,616 8,775 158,298 7,926 8,416 130,122 1,210 58,895 358 358 9,984 189,375 8,893 175,117 Payments Raising funds Charitable activities Investment expenses 450 450 241.009 494 204,968 117.596 123,413 118,046 123,413 241,459 205,462 Purchase of investments Total payments 118,046 123,413 241,459 205,462 Net receipts/lpayments1 Transfers between fund5 Net movement in funds 12,076 110,1841 1,892 164,5181 10,542 153.9761 358 13581 152,0841 101 152,0841 130,3451 130,3451 Reconciliation of funds.. Total funds brought forward Total funds carried forward 211.186 213.078 131,087 77,111 8,299 8,299 350,572 298,488 380,917 350,572 li 13
First Ball mone Con re atlon Of The Presb erian Church In Ireland STATEMENT OF ASSETS AND LIABILMES A5 AT 31 DECEM8ER 2025 UNXESTRICTED RfsThicrfo EI4D¢WMENT TOTAL YOTAL Fuf4D5 •VNDS FUND5 102S 1014 Funds Recon¢iliatlon Total funds brousht forward Net movement In fund5 Tutal funds carrled forward 211,186 1,892 213,078 131.087 153,9761 77,111 8.299 350,572 152,0841 298.488 380,917 130,3451 350,S72 8,299 Bank & cash balances Bank. Buildlng Society & cash balance5 298,488 350,572 other agsets Fixed as5et5 note 9 Investrnents. note 10 4.225 2,147 Approved by the Kirk Session ata niectingon 16th April 2026 and signed on its behalf by £i_I my Murrav Dated April 2026 Elaine Lee Dated Aprll 2026 14
First Ball mone Con re ation Of The Presb erian Church In Ireland NOTES TO THE ACCOUNTS 310ECEMBER 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected In accordance with the provision in The Charities (Accounts and Report5 Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. 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 15 to be used either as re5tritted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds cornpri5e 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 congregatlonal activity intended by the donor. Where these funds have LJn5pent b31ances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregatlon's general purposes. Designated funds are general fund5 Set aside by the congregation for use in the future. DONAllONS & LEGACIES UNRE5TRicfEO RE5TRicfED ENDOWMENT TOTAL 2025 TOTAL 2024 FUNDS FUNDS FUNDS Recorded giving Other collection5 Donations and gifts Le8acie5 Gift Aid 100,668 1,869 80 43,207 775 1,044 143,875 2,644 1,124 126,077 1,917 3,932 1,000 25,372 158,298 17,244 119,861 5,729 50,755 22,973 170,616 15
First Ball mone Con re atlon Of The Presb erian Church In Ireland NOTESTO THE ACCOUNTS 31 DECEMBER 2025 CHARITABLE AcfiviTIE5 UPJREsrr¢icTED RESTRICTED ENDOWMENT TOTAI TOTAL FUNDS FUNOS FUNDS 2025 1014 Organisation income Grants Magazine subscrlptlons Miscellaneous income 5,285 971 5,285 971 4,365 800 485 2.276 7,926 547 1.298 1,845 547 1,972 8,775 674 6,930 OTHER TRADING ACTivrriES VNRE57RICTED RESTRICTED ENDOWMENT TOTAL YOTAL FUNOS HJNOS FUNDS 2025 Z014 Trading income INVESTMENT INCOME UNRESTRICTED AESTRICTED ENDOWMENT TOTAL TOTAI FUNDS FUNDS FUNDS 202$ 2024 Bank and Building Society Intere Dividend 8,279 137 1,210 358 9,847 137 8,777 115 8,416 1,210 358 9,984 8,893 16
First Ball mone Con re ation Of The Presb terian Church In Ireland NOTESTO The ACCOUNTS 310ECEMeER 2025 IiAISING FUNOS UNHE5TRICTED HE5TRicfED ENDOWMENr TofAI TOTAL JNDS FUND5 FUND5 24 FWO envelope5 450 450 450 450 494 494 CHAR ABLE ACTIVITIES UNRE5TwrfED REsTwcfEL) Et4D¢)WMENr TOTAL roTAL FUND5 FUNDS FUPIDS 2D14 General Assernbly Assessments Presbytery fees Mlnlstiy & support staff costs Congregatlonal runniny expenses Donations to mi5sion5, charities and mission Brants 11,171 753 11.171 753 12,539 718 77,614 270 77.884 93,641 27,316 107,693 135,009 84.012 743 117,596 15.450 123,413 16,193 241,009 14,060 204.969 INVESTMENT EXPENSES ut•E5TwcfFO EIIWWMEKr roTAL TOT FUND5 FUIIDS FUIIDS 2015 Z024 Investrnent expenses 17
First Ball mone Con re ation Of The Presb terian Church In Ireland NOTE5 TO THE ACCOUNTS 31 DECEMBER 2025 FIXED ASSETS The congregation owns the church premises sltuated at Meetinghouse Street, Ballymoney and manse situated at 87 Charlotte Street, Ballymoney, together with the associated fixture5, fitting5. plant and machinery. These have an insurance value of E6,448,143: £5,846,242 church and £601,901 Manse 12024 £6,290,871) 10 INVESTMENTS The congregation has the following inve5tment5. Amount5 are shown at market valuation: 1025 2024 298 Bank of Ireland Ordinary Shares 4,225 2,147 18
First Ball mon re atlon Of The Presb erian Church In Ireland NOTE5TOTHEACCOUNT5 31 DECEMOER2Q25 li FUND BALANCE5 FUNO %ECEI PAYMIW15 TI•JIIPER TNANYFIR 5VRPLUS1 ATST4RT OEFXbT ATEtID Gener?1 Fund Pro8iessiVÈ Itbvesttnent Reserv Fund UlsterBank Beque51 Funds Dan5ke Bank Bequest Funds NatnaP5avIn$5 8eque5t Fund General Reserve Money Desk Fund 27.633 9.374 23.507 49.335 1.334 121*43 1.995 5S3 4,718 13 118,046 358 700 3,4S5 2.995 553 5,124 13 31,088 7l368 14.060 84,RlS L34B 10,841 9,843 10.841 19,685 211.185 130.122 118.046 21.042 31,226 1,892 213.07B Re51rlrted funds Sunday school ljlgsaw Fundl Bulldlng & pa Youth pw Meet1 House 401 63,903 875 2.703 771 945 1.555 15 39,451 1,671 3.300 1.076 9,574 1,131 600 420 450 103.658 1.384 3.330 1.049 10,005 Z.231 600 500 15.537 65 48,709 287 1.030 74 435 I,LOa 466 15,194 1,1 1,fj73 697 510 455 i.fN)O loo WuTld Developrnent AppEal irvest Appeal lor CAP Fund 1,234 174 22.588 35.988 131.087 408 d8 227 3,663 53.976 1,642 172 22.815 32.325 77.111 Mother & foddlers (First Friends) Fund NJiion)I Savings Oesignated Investment Fund Ulster knk Be4uest Fund 650 2fy) 227 932 58.895 4,595 5.695 123.413 16.237 Endvwmentlund5 3.299 3$8 358 8,299 8.299 358 358 8.299 350,572 189,375 241,459 37.279 37,279 52,D84 298B8 19