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 be￿een 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 inVe￿mentS
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 aCcordar￿eWith 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 liabiliti9slorw*ich
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 COn￿egatiOn'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 I￿retirement
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
unreStrf￿ed
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
EMplo￿nertt eosts
2025
2024
Wages and Salaries
S￿181 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 mini*erolthe congregauon is a membei otthe Presbyteri*nChurch 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 separatelyadmlni￿ered 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
T￿81 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 orVaLu*lon
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£R￿N 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
yO￿h 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 Mini*ry
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