First Ball
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Con
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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
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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
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First Ball
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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
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First Ball
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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
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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
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First Ball
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Con
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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
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First Ball
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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
Nat￿naP5avIn$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