an FIRST PORTGLENONE CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENTOF HNANCIALACTlVtrY Fortheye•r ended 31 D¢camber2025 Not• Unr•strlcted . Funds R85tiicted Funds Total Funds 2025 TotalFund8 2024 Income and Endowmentsfrom: Donations and legacies Charitable 8Ctiwties othertrading actwthes Investments Other Tot81 197.852 883 570 2.071 12.420 273.796 123.612 1S.767 321,464 16.650 57D 3,4L56 26,S20 368,660 362.245 16,004 1.125 723 16.582 396.679 1.385 14,100 154.864 Ewndiiure on: Raisingfunds Ch8rkt8ble 8ctiwtie8 Other Totsi 19871 1138.3361 118.7071 1158.0301 55.766 18971 54.869 1987) 1211.0921 155.4791 1267,5581 101.102 17591 1229.9161 138.8691 1269.5441 127.135 172,7561 136.7721 1109.5281 45.336 897 46.233 Net Incomellexpendtturel Transfers beeen funds Net movement in funds 101.102 127.135 Re¢on¢lll•tlon ollunds: Totallunds bfoughtyorwar Totalfund8 carried foM8rd 352.375 407.244 445.356 491.589 797,731 898,833 670.596 797.731
an FIRST PORTGLENONE COMGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND BALANCE SHEET AS at 31 Decemb•r2025 Note UmTrstrieted Funds Restricted Funds Total Funds 2025 Total Funds 2024 FIx8tY Asseis Tangible assets Totalflxed assets 12 241.245 241,245 319.127 319,127 560.372 560.372 599,241 599,241 Current As$th$ Current inVementS Debtor5 Cash at bankand in hand Total current assets 13 14 15 101.756 8.524 57.565 167.845 101,204 10,038 61,220 172,462 202.960 18.562 118.785 340A07 50,139 16,916 133,315 200.370 Current tiatslitles Creditors.. amount5 falling (Ju8 within one year 16 11.8461 11.8461 11,8801 Net CurrentAs$ets 165.999 172.4EI 338.461 19B.WJQ TotslA8?tts l•$$ Llabllfjlleg 407.244 491.589 898.833 797.731 Creditor8.' 8mounls fallingdue after more than one year NetAsset# 407.244 491,S89 898.833 797.731 Funds oflha chartty Unrestricted Funds Restricted Fun(J5 Totaltunds of ihe charrty 17 17 407.244 407,244 491.589 898,833 352,375 445.356 797.731 491.589 491.589 407.244 Approved by the Kirk Session ata meetingon 18 May2026and signed on it$ behatf ty David McGaughe Andrew Montgomery Trustee Truwee
an FIRST PORTGLENONE CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTÉS TOTHE ACCOUNTS 31 D¢cember 2025 A¢UntIngpoI1CI&¥ BASISOF HNANCIALSTATEMENTS Th8 ffnancial staternents have been preparad In aCcordareWith 8ppit¢abte accounting stsndards. While cornpliance with Statementof Recornmen(Je(J PracticeAcGountingand Reporting byCharitie$ IFRS1021 is not msn(J8tOry8ccount of the 8uidancecontainedtherein has been taken inthe PTep8r8tlon oYthe58 a¢¢ount8. The financi81 ststements have been prepared underthe historicalcost convention ex¢eptforinvestment assets. whi¢h are shown 8t marketvalue. Thetinanci81 statements include alltransa¢tions, assets, and liabiliti9slorwich the congregation is re8P0118ibEe in Law.They (Jo not include the accounts of church groups that owe theirarriliationto another bo¢ty, northose thatare inlormaig8th81ings ofehurch member& FUNDACCOUNTING Endowmentfund$ arelunds,Ihe capital of which must t)e rètained either permanentty or atthe congregation's iscretion.. the income derivedftom the endowment is to be used eitheras restrfcte¢ or unrestricted income funds dependingupon the purposefor whictt Ihe en(Jowm8ntW85 established in the fir place. Restricted funtjs comprise lal irKomeYrom endowmentswhich isto be expended onlyon the restricted purposes Intended bythe donor and Ibl revenu8 don8tion5 orgrantsfor a specilic ¢on8regational activity intended bythe donor. Where these funds have un3p9rrt balances. interest ontheir pooled irNestrnent is apportioneLI to the inijividu81funds on an avefage basis. Unrestricted funds are incomefundswhich areto be spent onthe COnegatiOn'S general purposes. Designated fFJnds a generallunds set 88ide byth8 congregation for use inthe future. DONATIONSAND LEGACIES UnTestrlcted Funds Restricted Fufid¥ roioLFund¥ 2025 Total Funds 2024 Flecorded giw7ng L005e eolloction6 Donations and gifts GiftAid Legacies and bequests 169,531 1.565 551 26.205 102.848 829 272.379 265.516 3.095 11,530 48,626 33.478 362,245 2.020 44671 18.466 197.852 123.612 321.464 CHARITA8LE ACTIVMES Unrestr5Gted Fund8 Re$trl¢tgd Funds TotolFund$ 2025 Total Funds 2024 Income from charitable 8CtNtties Grants 15.767 18.650 16.004 15,767 16,650 16,004 io
an FIRST PORTGLENONE CONGREGATION OFTHE PRESBYtERIAt4 CHURCH IN IRELAND NOTESTOTHEACCOUNTS Icont'd) OTHEA TRADING ACnVmES Unr88trict8d Funds Restsl¢ted Fund$ Tt)tsl Funds 2025 Totsl Funds 2024 Lettingof premises 570 570 570 570 1,125 1.125 INVESTMENTS Unrgstrlcted Fund¥ R•stri¢t•d Funds Totsl Funds 2025 Total Funds 2024 Imerest received 2.071 1071 1.385 1.385 3,458 3N56 723 723 6. OTrIER INCOME Unr¥strl¢t•d Fund$ Trfal Fund$ 2025 Tol81 Funds 2024 Funds Rent r8ceNed from IrNe5trnent properties Donations received Iretirement gtft Otherincome 14100 15.6110 15.6 10.920 10.920 982 16.582 12A20 141fAI RAISING FUNDS Unr8StTlctod Funds TotaLFunds 2025 Tolal Funds 2024 Funds FWO envgtopes 987 987 759 CHARITABLEACTivmES Unr8Strlct8d Funds knstricted Fund5 Total Funds 2025 Tot81 Funds 2024 Gener8lAssembtyAssessments Presbyteryfees Minlstry and support staff costs Congfegational runningexpenses Donations to Missions and charities Gtsvem8nce costs 15.914 15.914 17,198 7BO 88.710 58.687 58.223 79.467 36.816 5.130 79,467 21.866 50.531 55,661 261 620 211,092 11.318 229,916 138.336 72,756 li
an FIRST PORTGLENONE CONGREGAnoN OFTHE PRE5BYfEAIAN CHURCH IN IRELAND NOTES TOTHE ACCOUNTS (Cont'd) OTHER EXPENDITURE unreStrfed Funds Restrkted Funds Total Funds 2025 Totsl Funds 2024 Depreclatlon Ratiramantgift 2.097 16.610 10.707 772 38,869 16,610 55,479 38.869 38,869 10. EMPLOYEES EMplonertt eosts 2025 2024 Wages and Salaries S181 SoGurityCosts Pen$ion contributions 58.550 6,128 7,122 63.512 6,183 11.249 Numborolempioy••8 The avgrage numberof employee8 duringthfjye8TW88: 2025 2024 Average number ofemployees 11. PENSION COST5 The minierolthe congregauon is a membei otthe PresbyterinChurch in ItÈlaFtd Penston Scharne120091. Thi8 18 8 schème opgr8t8d bythe Presbyrerian Church in Ireland. 8 sep8r8tè gIstered ch81ity. The ¢ongreg8tion p8ys 8n assessmentto the PiesDyteri8n Church in Ireland equtvalem iothe employevs pension contribution forthe Scheme and based on the stipend paid to the minister. The Presbyteriao Church in Ireland Pension Scheme120091 15 a funded Scheme of the defined benefrt type, prowdingdefined beneffts base(J on careeraverage revalueLJ salary. The Scheme has assets held tn a separatelyadmlniered lund m8nage(J bya board of Twstees. The Presbyrerian Church and the Scheme Trustees have agreed a funding planto ensurethe Scheme i55urrFciemiyfurKJed to m8et currem 8nd ftjture obligetions. From 1 J8nuary 2025 the Prestyterianchurch agreed10 P8ycor)tributions 0117.596 of pensionable saLaries to coverthe a¢cwal of benefrtsforfuture service. 8xpen8es. the Cost of insurinBdeath in semce benefits and fundingthe scheme deftcii. The contributions made bythe congregation duringthe Year. Totsi Fundg 2025 T81 Fun¢Js 2024 Comributions 7.122 11.249 12
an FIRST PORTGLENONECONGREGATION OFTHE PRESBYfERIAN CHURCH IN IREIAND NOTESTO THEACCOUNTSICont'd) 12. TANGIBLE AXEDASSETS Land ond Churc church hall Mans• Investment Fixtures & Propertiès Total Flttlngs Cost orVaLulon As at 1 January2025 Additions Di8PO8al8 As at 21 December2025 2.870.000 1.337.606 501,( 230.000 64,374 5.002.980 2.870.000 1.337.606 501.000 64374 5,002,980 A¢cumulat&d depreciation As at 1 Janvary2025 Releaseij on (Jispos81 Charge fortheyear As at31 December2025 2.850.CiYJ 1212.127 2.580 51,032 4A03,739 26.752 10.020 2.850.(KIO 1.238.879 300.600 2,097 38,869 53.129 4M42.608 Nat bookvaiu• AS at 31 December 2025 20,000 20.000 21X,400 230,000 230,000 560,372 As at 31 December 2024 125.479 210.420 13.342 599,241 13. INVESTMENTS 2ty25 2024 Investments 202. 202,960 50,139 50.139 14. DEBTORS 2025 2024 Gift id Recoverab18 Otherdebtors 18.423 16,916 18,562 16.916 13
an FIRST PORTGLENONE CONGREGATION OFTHE PAESBYTERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS Icont'dl 15. CASHAYBANKANDIN HAND 21)26 2024 M8inAccount RepairAccount Mission Account Friendship Account Sabbath SchoolAc¢ount Girls Brigède Account Boys Brigade Account PfesbyteTianWornen Account Youth Fellowship Account Musie MinistryAccount ThursdBy Club Aocouni Fellowship HourAceount Bowling ClubA¢count Youth Club Account HolidayBible CLubAccovnt 58.511 31.358 2.714 6.397 1A32 9.748 1A55 1.288 78.531 25,786 4.166 5,844 352 10,175 1.244 935 735 666 852 1,315 737 ¥077 1,583 196 118,785 1.589 1.122 133.315 16. CREDITORS: AMOUNTS FALU14G DUEWITHIN ONEYEAR 2024 Othèrcr8ditors Accru81s 440 1,880 17. FUND BALANCES Unr¢$trlded Fund$ 202S 2024 Gener81fund 407.244 407.244 352.375 352,375 14
Presbyter an FSRSTPORTGLENONE CONGREGAnoN OFTHE PRESBYT£RN CHURCH IN IRELAND NOTESTO THEA¢COUNTSICont'dl 01} Restrlcted Fund 2025 2024 Rep8ic & m8inten8n¢¢ Mlssion United Appeal Frrendship Fund Sabbath SchDJl Girls Brigade Boys Brigade Presbylerian WDmen Youth Followship Music Ministry Thursdtyclub Fellowship Hour Men'$ FelLowship yOh Club Holiday &ble Club BowtinEClub 458293 4,566 1,797 6.398 1.531 9.748 1.455 1,288 340 737 412.208 6.136 1.358 5,867 10.175 1,244 933 735 667 853 1.316 701 1,588 1,122 2.077 631 1.583 196 491,589 445.356 Re¢onclll•tlon of movemèrttoffunds Openlmg balanc¢ In¢ome Expenditure Transfer CIo8lng baianca UnYe$tri¢t•d Fund8 Main Fund 352.375 351375 213.796 213.796 1158.0301 {158,0301 189T 407,244 407.244 Aesirimed Fund# Repairs Maintenance Mission United appeal Friendship Fund Sabbath SchooL Glris Brigade Boys Brigade Presbyterian Women Youth Fellowship MusiE Miniry Thursday Club Fellowship Hour Men'5 F811ow8hip Youth Club Holiday Bible Club Bowiingclub 412208 6.136 1.358 5.867 450 10,175 1244 139,4151 139,4731 112,5311 1311 11,3861 16.1271 I4.2) 14.5291 13951 458.293 4,566 1.797 6.398 1.531 9,748 1,455 1.288 37.9)3 12,970 $62 1.470 5.7¢X) 4.501 4.884 735 667 1(YJ 204 737 181 12351 1701 11001 1,316 701 1.588 1.122 2.077 631 1,583 196 71 1997) 445,356 1¥864 1109.5281 897 491.589 Total 797.n1 1267.5581 898,833 15
an FIRSTPORTGLENONE CONGREGATION OFTrIE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THEACCOUNTS Icont'd) 18. Related PartyTransactk)ns RevAlbert Baxterwas a Trustee and receNed r8nurn8r8tion of E40.69412024: É46.8691 and pension contributions of E7.12212024'. £11,249) through pci with £6,19812024= £7.0361 otall(w4ances and expenses being paid bythe church. RevAlbert 8axter retired on 2r• November 2025. The chuTch receN8d donations of £10,620 from the members of the congregation towards a io RevAlberr Baxier. The church RevAibert Baxter several (rftstotslling £16,320 on his r8tir8ment. 16