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¢bvI￿es
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,$03
20.053
21.003
Life and Work
Worship and Fellowship
1.494
810
2,304
2.846
575
575
317
Mission and Outreach
989
1.458
425
Gov¥m¥n¢o
1.225
1.22S
Property and Equipment
8.292
fj42
8,934
9.743
Repair5 and Maintenan
17,214
17,214
11.736
Insurances
3.087
3.087
3.636
F8m EX￿Th
3,714
3.714
2.434
Grants to Missions and Charities
United Appeal
5,013
5,01S
4.994
other Missionsand Chatibes
18,023
18.023
R8l$ing Funds
Congrey•tion¥l Running Co$ts
307
492
620
865
10,204
11.069
12.241
Total expenditurE
86,980
82,245
169.195
161,199
Nel Incomel lexpendilurel reSoUr￿S beforetransfer
6.501
120,N31
Transfers.
GF055 tran5fer5 between funds- In
350
350
1.730
Gross transfers between funds- Out
11.7301
Nel movetnent In funds
8.851
{20,8931
Reconclllatlon of funds
Tow fund$ 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
RO￿r￿0pm94FVYOstyr￿&r￿￿￿￿Fj
20.934
7S.751
e56
324
1.542
Re9￿arE￿￿e￿GlVIngT￿￿s
LwA¢lps
9$.224
20.893
t￿na￿n$and Legac￿$ Totals
AGIl￿tIeS1h1tCe￿?￿teIrKOM2
8.7C¢
12.681
530
1D.849
knctthÈlrthChurthE¥Èr
424
P￿dR￿￿rOE￿ntr
4248
350
ActyvrtEgm¥1 Gener*lncoMpTo￿19
JnVBsln￿￿tl￿￿o
1,359
427
2.259
2.465
othÈrlrto¢thèS¢rtrtè
5(*IBlloD￿S1n￿rnB
Oth•ilr￿M•S0urt*$T￿lalS
200
22
2.4
ChartlablEknffj¥hhs
IbmbbNlpF8èB
1.73S
3,5
S.￿4
Re¢elpts Grand Total6
95,450
Payments
2.6
2tsè2
2.016
P¢lPfjn￿￿n SchBmBFur
V￿￿￿￿01￿1r1B￿￿Fur
ntslFund
laThb1D￿￿pn1Èn1FUr
glckSupFtyFund
7*
CQnlrdChui￿h Tpl¥l$
14.050
15.￿7
￿1￿￿Y1ndsupptsrts*
42.863
40.fj75
62D
15.24>4
IS￿1
3.120
Umisttya￿S￿portsta￿T¢A
56.186
25.849
62.037
77.700

Lh•andW¢rk
1.4B4
1.278
330
JDD
Pl￿bY1trYFe
487
O￿￿rPrDf￿DThBIF
1.225
Prop•rty4nd EwIpir￿#
Ekdw.c4.G&g-Churcth&HBIg
W&tsrR4tO5-ch￿rh&H￿1IS
7.13B
222
1.aB2
U2
612
16.345
Surth1N￿E￿1PTh)tsnt
2So
PropErty¥nd EquipmBntTolpl$
32.919
GrtntstoMl*&iOnÈarwJCharftlè
UthApwl
4.S
wydln8Eéd8Tr4￿BlBtw&
EMF-Lop85F4mty
.1S0
9.1S
5.2
5250
43Q
LeprLryM￿
E8rfHB
2,855
23.
23,036
2S,806
¢￿[Ch EnwEIDW5
2J8
CongTrg&tiD￿I Runnlnycollts
dvgN5
c￿￿n￿kS￿lÈ%
24
4S6
eoTrB
GI￿5.8n￿￿G￿n￿r￿1Ey￿p￿5
1.5fL
s￿34
5T6
758
JoYhJ￿￿BaTDJd1arÈr￿p¢8￿￿SlEXPE￿SfjB
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- Ge￿r&I Fund
28.599
95.
86.
37,4
R&M- RepaifsAThd Mainiensnce Fund
25,126
19,307
32,271
S$I￿S- MiSSi)nèry 0ulrea￿ Fund
34,107
10,788
2è,e65
UnrtedApwal- United
5,013
5,013
Te*und- T9arfuThJ
138
L8prosy- Le￿sY Phkls Fund
Pastora Car8- Pastora Car8 Fund
Fann- Farm Fund
3.822
10,849
BDvAing Club- BDvAing C￿b Fund
835
835
BB- Bngade FuThJ
1.834
1.572
2,295
ch￿r- Ch0￿FUnd
707
GE-Cid5' Engade Fund
4,981
5,814
T¢￿thers- Joyhjl N¢A*T(wMer Gnup F￿j
737
87
Open Doots-open Doors Fund
842
PW- Preswerian Women Fjnd
2,518
11001
Sabbaih S¢hool- Sabbath Fw
9,910
YF IBLASTI- Youih F91kbwshlp
nistérts Wu88ts- 8equ&sls Fund
casll8ff￿-QasllBK￿ Fund
24
24
Total¥
113,850
1QI,407
NOTE
BASIS OF FINANCIAL STATEMENTS
the tot81 income of the congregation 18 le8s than £250,000 thè congregation have elected
to pr8pare its accounts on a receipts and payments basis. in aecordance with the provisions
in The Charili8s (Accounts and R8portsl R6gul8tions (Northern Ireland) 2015.
FUND ACCOUNTING
Endowment funds are fund5. the capitsl of which must be retained either perrnanentty or at the
ongregation's discretion". the income derived from the endowment 15 to be used either a5
restricted or unrestricted income funds depending upon the purpose forwhich the endowment
was estawished in the first pla￿.
Restri¢ted funds ¢omprise lal in¢ome from endowments whi¢h 1$ to be expÈnded only on the
re81ricled purposes intended by the donor and Ibl revenue donation8 or grants for 2 s￿￿1C
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 Aq*gtA
The congregaiion owns in8 Gnur¢n prem￿e5 snuaiea at 11fj Loolyvenny Road and the
a$$ocSated I￿lure$. fillings. ￿8￿1 and machlnery.
The congr8gation own5 the Church mans& and fatm Situated at 115 Coowenny Road
ThÈ*o h?ve •n inBuianc• valu• ¢t.-
Church and Halls
4,635.000
4.200.958
475,800
5,108.800
432,188
4.633.144
other Assets
nv
The congreg81ion has tha folk)wing inveslmenls. Amounts ara shown al market V81u8tion.
2025
2024
Endowrnent Fun¢$
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