an Macosquin Congregation of the Presbyterian Church in Ireland Financial Statements Year Ended 31 December 2025 st
Macosquin Presbyterian Church Statement of Financial Activities For the period from 01 January 2025 to 31 December 2025 Unrestrictsd Restricted Total Prior year funds funds totsl funds Regular Dlrect Giving Q3.224 29,893 110.727 Don¥lions and Legaty8s 8,7Q6 B,916 12.681 Acbvilieslhpl Generate Income 860 4,672 5,532 5.122 Trading Incoffle 530 10,849 11,379 16.108 Investment Incorne 427 1,832 2.259 2.485 Other IncDme SDurces 200 2,200 2.400 7.012 CharitsbleA¢bvIes 3,550 3,5SO 3.624 Total income 95,450 61,702 1S7,152 157,739 Central Church Assessrnents 14.050 14,050 15.OZ7 Mlnlstry and Supwrt staff 51.639 10,346 S1.885 56.696 Other Minlslry and Support staft 4.580 15,$03 20.053 21.003 Life and Work Worship and Fellowship 1.494 810 2,304 2.846 575 575 317 Mission and Outreach 989 1.458 425 Gov¥m¥n¢o 1.225 1.22S Property and Equipment 8.292 fj42 8,934 9.743 Repair5 and Maintenan 17,214 17,214 11.736 Insurances 3.087 3.087 3.636 F8m EXTh 3,714 3.714 2.434 Grants to Missions and Charities United Appeal 5,013 5,01S 4.994 other Missionsand Chatibes 18,023 18.023 R8l$ing Funds Congrey•tion¥l Running Co$ts 307 492 620 865 10,204 11.069 12.241 Total expenditurE 86,980 82,245 169.195 161,199 Nel Incomel lexpendilurel reSoUrS beforetransfer 6.501 120,N31 Transfers. GF055 tran5fer5 between funds- In 350 350 1.730 Gross transfers between funds- Out 11.7301 Nel movetnent In funds 8.851 {20,8931 Reconclllatlon of funds Tow fund$ broughllorvdard Tot4 funds catn8d fDfftrd 28.599 85,250 117.310 37.450 64,357 101.807 113.850
Macosquin Presbyterian Church Analysis of Receipts and Payments 01 January 2025 to 31 December 2025 Re¥lrfcted Thl¥year yewr Recelpts ROr0pm94FVYOstyr&rFj 20.934 7S.751 e56 324 1.542 Re9arEeGlVIngTs LwA¢lps 9$.224 20.893 tnan$and Legac$ Totals AGIltIeS1h1tCe?teIrKOM2 8.7C¢ 12.681 530 1D.849 knctthÈlrthChurthE¥Èr 424 PdRrOEntr 4248 350 ActyvrtEgm¥1 GenerlncoMpTo19 JnVBslntlo 1,359 427 2.259 2.465 othÈrlrto¢thèS¢rtrtè 5(IBlloDS1nrnB Oth•ilrM•S0urt$TlalS 200 22 2.4 ChartlablEknffj¥hhs IbmbbNlpF8èB 1.73S 3,5 S.4 Re¢elpts Grand Total6 95,450 Payments 2.6 2tsè2 2.016 P¢lPfjnn SchBmBFur V011r1BFur ntslFund laThb1Dpn1Èn1FUr glckSupFtyFund 7 CQnlrdChuih Tpl¥l$ 14.050 15.7 1Y1ndsupptsrts* 42.863 40.fj75 62D 15.24>4 IS1 3.120 UmisttyaSportstaT¢A 56.186 25.849 62.037 77.700
Lh•andW¢rk 1.4B4 1.278 330 JDD PlbY1trYFe 487 OrPrDfDThBIF 1.225 Prop•rty4nd EwIpir# Ekdw.c4.G&g-Churcth&HBIg W&tsrR4tO5-chrh&H1IS 7.13B 222 1.aB2 U2 612 16.345 Surth1NE1PTh)tsnt 2So PropErty¥nd EquipmBntTolpl$ 32.919 GrtntstoMl*&iOnÈarwJCharftlè UthApwl 4.S wydln8Eéd8Tr4BlBtw& EMF-Lop85F4mty .1S0 9.1S 5.2 5250 43Q LeprLryM E8rfHB 2,855 23. 23,036 2S,806 ¢[Ch EnwEIDW5 2J8 CongTrg&tiDI Runnlnycollts dvgN5 cnkSlÈ% 24 4S6 eoTrB GI5.8nGnr1Eyp5 1.5fL s34 5T6 758 JoYhJBaTDJd1arÈrp¢8SlEXPESfjB 55S CotsLsTol IQ.204 11.QB9 Paympnl¥ Gr4ndTota15 86.950 82.245 169,195
Macosquin Presbyterian Church Fund movement summary 01 January 2025 to 31 December 2025 Fund balancè Outgolng Fund balancAs Fund Transf• broughtforward R•sourc•s forward General- Ger&I Fund 28.599 95. 86. 37,4 R&M- RepaifsAThd Mainiensnce Fund 25,126 19,307 32,271 S$IS- MiSSi)nèry 0ulrea Fund 34,107 10,788 2è,e65 UnrtedApwal- United 5,013 5,013 Teund- T9arfuThJ 138 L8prosy- LesY Phkls Fund Pastora Car8- Pastora Car8 Fund Fann- Farm Fund 3.822 10,849 BDvAing Club- BDvAing Cb Fund 835 835 BB- Bngade FuThJ 1.834 1.572 2,295 chr- Ch0FUnd 707 GE-Cid5' Engade Fund 4,981 5,814 T¢thers- Joyhjl N¢AT(wMer Gnup Fj 737 87 Open Doots-open Doors Fund 842 PW- Preswerian Women Fjnd 2,518 11001 Sabbaih S¢hool- Sabbath Fw 9,910 YF IBLASTI- Youih F91kbwshlp nistérts Wu88ts- 8equ&sls Fund casll8ff-QasllBK Fund 24 24 Total¥ 113,850 1QI,407 NOTE BASIS OF FINANCIAL STATEMENTS the tot81 income of the congregation 18 le8s than £250,000 thè congregation have elected to pr8pare its accounts on a receipts and payments basis. in aecordance with the provisions in The Charili8s (Accounts and R8portsl R6gul8tions (Northern Ireland) 2015. FUND ACCOUNTING Endowment funds are fund5. the capitsl of which must be retained either perrnanentty or at the ongregation's discretion". the income derived from the endowment 15 to be used either a5 restricted or unrestricted income funds depending upon the purpose forwhich the endowment was estawished in the first pla. Restri¢ted funds ¢omprise lal in¢ome from endowments whi¢h 1$ to be expÈnded only on the re81ricled purposes intended by the donor and Ibl revenue donation8 or grants for 2 s1C congregational activity intended by the donor. Wher& these funds have unspent balanee8. inter881 on their pooled investment is apportioned to the Individual fund8 on an average balance b881S. Unreslricled funds are income funds which a lo be spent on the congregation's general purposes. Designated funds are general fund5 Set aside by the congregation for use in the future.
F THF PRF8RYTFRIAM n.HiIRr.H ND STATEMENT F ASJÈIJ AIIU LIAEIIUII& As at 31 December 2025 UnYfystriGf0d K8Stricts¢J Funds Funds EndowmÈnt Funds Total 2025 Total 2024 Funds Roconcillatlon Bank and Cllsh al start of year Net movement In lunds 28,599 8.851 37,450 85,250 120,6931 64,257 113,849 112.0421 101,807 117.210 13,4601 113,850 Bank and Cash at end of year Bank & C4ah Balancea Bank Accounts C8sh in Hand 101,526 281 113.757 93 101.807 t13.8SO Fixed AqgtA The congregaiion owns in8 Gnur¢n preme5 snuaiea at 11fj Loolyvenny Road and the a$$ocSated Ilure$. fillings. 81 and machlnery. The congr8gation own5 the Church mans& and fatm Situated at 115 Coowenny Road ThÈo h?ve •n inBuianc• valu• ¢t.- Church and Halls 4,635.000 4.200.958 475,800 5,108.800 432,188 4.633.144 other Assets nv The congreg81ion has tha folk)wing inveslmenls. Amounts ara shown al market V81u8tion. 2025 2024 Endowrnent Fun¢$ General Investm¢nl Fund 14.241 Other Invtstrnents General Invt51meTht Fund 21,088 35.329 22,035 36,916 Total Inv8sunenTS GrftAiU reTrivable on donalk)ns 8,189 12,563 TOTAL OTHER ASSETS 41,518 49.479 Rov Farqhuar (Pastoral C•rel 240 920 Fledge Cutt 462 462 1.160 Approved by the Kirft Se5SiOn 8t a meeting on I loz L nd siyne(f on its behawby Name Name /i-f///• Datè Date /1-)-26
Independent examiner's report to the trustees of Macosquin Congregation of The Presbyterian Church in Ireland I report on the accounts of the Charity for the year ended 31 December 2025. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. The charity's trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the account5 under section 65 of the Charities Act (Northern Ireland) 2008 to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9) Ib) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the next statement. Independent examlner's statement In connection with my examination, no matter has come to my attention.. (i) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 63 of the Charities Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or (2) to which, in my opinion, further information is required in order to enable a proper understanding of the accou nts to be reached. Olive K Wallace ACMA, CGMA OK Wallace Accountanty and Bookkeeping 101 Coolyvenny Road Coleraine BT513SF 27 March 2026