CUNNINGHAM MEMORIAL
RE
ATI
F THE PRESBITERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY
FOR YEAR ENDED 31 DECEMBER 2025
NOTES UNRESTRICTEO
FUNDS
RESTRI￿ED
FUNDS
ENDOWMEWf
FUNDS
TOTAL
2025
TOTAL
2024
Income and endowments from
Donations & legacies
Charitable activities
Other tradin8 activitie5
Investments
Other income
Total
180,495
1,516
8,298
4,779
103.067
2,606
283,562
4,122
8,298
7,127
854
303,963
280,492
6,126
7,916
4.688
2,348
854
195,088
ID8,875
299,222
Expenditure on..
Raising funds
Charitable activities
Total
1.900
177,780
179,680
1.9CM)
253,061
254,961
2,000
243,867
245,867
75,281
75,281
Repayment of loans
Net incomellexpenditurel
Transfers between fund5
Net moverneht in funds
Reconclliation of funds-.
Total funds broughi forward
15.408
1431
15,365
33,594
43
33.637
49.002
53,355
49,002
53.355
755,554
8,474,999
8.800
9,239,353
9,185,998
Total funds carried forward
770,919
8,508.636
8,800
9,288,355
9,239,353
io

CUNNINGHAM MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
BALANCE SHEET
AS AT 31 DECEMBER 2025
NOTE! UNREsTRl￿ED
FUNDS
RESTRicfED
FUNDS
ENDOWMENT
FUND5
TOTAL
FUNDS
TOTAL
FUNDS
2025
2024
FIXED ASS￿5
Tan6ible assets
Total fixed assets
li
533,397
533,397
8,325,262
8,325,262
8,858,659
8,858,659
8,837,602
8,837,602
CURRENT ASSETS
Debtors
Cash at bankand in hand
Total current assets
12
39,364
204,418
243,782
14,696
168,555
183,251
54.060
381,773
435,833
52,501
356,750
409,251
13
8,800
8,8Th)
LIABILITIES
Creditors- amounts falling
due within one year
14
6,260
11231
6.137
7,500
Net current assets or
237,522
183,374
8,800
429.696
401,751
Total net assets or
770,919
8,508,636
8,800
9,288,355
9,239,353
FUNDS OF THE CHARITY
Unrestricted income funds
Restricted income funds
Endowment funds
Total charity funds
15
15
15
770,919
770,919
8,508,636
8,800
9,288.355
755,554
8,474,999
8,800
9,239,353
8,508,636
8,800
8,800
770,919
8.508,636
Approved by the Kirk Session at a meeting on 25 May 2026 and signed on its behalf by
Name.. Rev Noel Mullholland
Date.. 25 May 2026
Name.. Mr Colin Hutchinson
Date.. 25 May 2026
li

CUNTrIINGHAM MEMORIAL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
ACCOUNTING POLICIES
Basi5 of financial statements
The financial statements have been prepared in accordance with Accountin8 and
Reporting by Cha rities:Statements of Recommended Practice applicable to charities
preparing their accounts in accordance with Financial Reporting Standard applicable
in the UK and Ireland IFRS1021 leffective l January 20151.
The financial statements have been prepared under the historical cost convention
except for investment assets. which are shown at market value. The financial
statements include all transacilons, asset5 and liabilities for which the congregation is
responsible in law. They do not include the accounts of church groups that owe their
affiliation to another bodyi nor those that are informal gathering5 of church members.
Fund accounting
Restricted funds comprise revenue don3tions or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balance, interest
on their pooled investment is apportioned to the individual funds on an average basis.
Unrestrlcted funds are income fund5 which are to be spent on the congregation's
general purposes. Designated funds are general funds set aside by the congregation
for use in the luture.
Income resources
Reco
nition of incomin
resources
These are included in the Statement of Financial Activities ISOFAI when:
the COngregat￿On become5 entitled to the resources.,
the trustees are virtually certain they will receive the re50urces,' and
the monetary value can be me35ured with sufficient reliably.
Incomin
resources with related ex
enditure
Where incoming resources have related expenditure las with fundraising income) the
incoming resources and related expenditure are reported gross in the SOFA.
Grants and donations
Grants and donation5 are only included in the SOFA when the congregation has
unconditional entitlement to the resource5.
Tax reclaims on donations and ifts
Incoming resources from tax reclaims are included in the SOFA at the same time as
the gift to which they relate.
Contractual income and erformance related
rants
This is only included in the SOFA once the related goods or services have been delivered.
12

CuNNI￿lGHAm MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
ACCOUNTING POLICIES. CONT'D
Gifts in kind
Gift5 in kind are accounted for al a reasonable estimate of their value to the charity or
the amount actually realised and are included in the SOFA a5 Incoming resources
when receivable.
Donated services and faci5ities
These are only included in incoming resource5 (with an equivalent amount in resources
expended) where the benefit to the charity 15 reasonably qvanlifiable, measurable and
material. The value placed on these resources is the estimated value to the charity of
the service or facility recelved.
Volunteer hel
The value of any voluntary help received is not included in the accounts but 15
described in the trustees, annual report.
Investment income
This is included in the accounts when receivable.
Expenditure and liabilties
reco
nition
Liabilities are recognised as soon as there is a legal or constructive obligation
committing the congregation to pay out resources.
Governance costs
These are shown within charitable activities and include the costs of preparation and
examination of accounts, the costs of trustee meetings and cost of any legal advice
to trustee5 on governance or constitutional matters.
Grants
able without
erformance conditions
These are only recogni5ed in the accounts when a commitment has been made and
there are no conditions to be met relating lo the grant which remain in the control of
the charity.
13

CUNNINGHAM MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
ACCOUNTING POLICIES- CONT'D
ASSETS
Tan
ible fixed assets
Details of historic costs of thi5 cla55 of asset is not available. This being the case all assets have
been included in the balance sheet at valuation. No depreciation has been provided on these
asset5 as the current estimated residual value is not le55 than the carrying value and the
remaining useful life currently exceeds 50 years. Tangible assets are de-recognised Dn disposal
or when no Future economic benefits are expected. On disposal. the difference between the
new disposal proceed5 and the carrying amount is reco8nised in the statement of financial activities
and included in other operating gains/llosse51" In the future any fixed a55et additions will be
recogni5ed at cost and depreciated at rates to write ofl their cost, less estimated residual value,
over their expected useful life. The Trustees have agreed that any fixed asset addition with a
value of less than £5,000 does not need to be shown as assets and will simply be written off
as expenditure in the year of pijrchase.
DONATIONS AND LEGACIES
UNRESTRICTED
FUNDS
RESTRICTED
FUNDS
ENDOWMENT
TOTAL
FUNDS
TOTAL
FUNDS
FUNDS
2025
2024
Recorded givin8
Loose collections
Donations gifts
Gift aid
149,750
2,428
1,077
27.240
180,495
69.720
16,616
2,035
14,696
103,067
219,470
19,044
3,112
41,936
283.562
217,516
17,198
6,156
39,622
280,492
CHARITABLE ACTIVITIES
UNRESTRICTED
RESTRICTEO
FUNDS
ENDOWMENT
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
FUNDS
FUNDS
Organisation income
Sale of study books etc
Membership fees
1,442
1,442
1,516
1.164
4, 122
3,470
1,514
1,142
6,126
1.516
1.164
2,606
1.516
14

CUNNINGHAM MEMORIAL CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 OECEMBER 2025
OTHER TRADING ACTIVITIES
UNRESTRICTED
RESTRICTED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
FUNDS
FUNDS
2025
2024
Letting premises
Rental income
500
500
7,798
8,298
590
7,798
8,298
7.326
7,916
INVESTMENT INCOME
UNRESTRICTED
RESTRICTED
ENDOWMENT
FUNDS
TOTAL
FUNDS
2025
TOTAL
FUNDS
2024
FUNDS
FUNDS
Bank interest
Income from bequests
4,757
22
4,779
2,348
7,105
22
7,127
4,666
22
4,688
2,348
OTHER INCOME
UNRESTRICTED
RESTRICTED
ENDOWMENT
TOTAL
FUNDS
2025
TOTAL
FUNDS
FUNDS
FUNDS
FUNDS
2024
Grant income received
Other interest received
854
854
854
854
RAISING FUNDS
UNRESTRICTED
RESTRICTED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
FUNDS
FUNDS
2024
2025
FWO envelopes
1.9(x)
1,900
1,900
1,900
2.000
2,000
15

CUNfJiNGHAM MEMO
IAL CONGREGATION OF
E PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DICEMBCR 2025
CHARITABLE ACTIVITIES
UNRESTRICTED RESTRICTEO ENDOWMENT
FUNDS
FUNDS
FUNDS
TOTAL
TOTAL
FUNDS
FUNDS
2024
2025
General assembly
assessments
15,966
758
15,966
758
16,789
764
Presbytery fees
Ministry and support
staff cost5
Congregational running
expenses
Oonations to Missions
and charities
Governance costs
Los5 on disposal property
Purchase of equipment
115,904
115,904
94,932
40,500
24,436
64,936
80,779
2,500
1,692
50,845
53,345
1,692
47,516
1,620
460
177,780
460
253.061
1,467
243,867
75.281
16

CUNNINGHAM MEMORIAL CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
EMPLOYEES
lo
ment costs
TOTAL
TOTAL
FUNDS
FUNDS
2025
2024
Wages and salaries
Penslon contributions
21,469
269
21,738
11,385
11.385
Number of em lo
ees
The average number of employees, excluding the minister of the congregation, during the
vear wa5:
2025
2024
Average number ol employees
There we no employees in receipt of employee benefits in excess of £60.000.
The minister and the asststant minister of the congregation are employees of the Presbyterian Church in Ireland,
which is a separate charity and has not been reflected in the employee cost5 or average eTnployee numbers above.
The congregation pays an assessment to the Presbyterian Chuch in Ireland for the minister and a5515tant minister.
The following payments were made during the ye3r-.
2025
2024
Minister stipend
Assistant stipend
47.837
14,328
62,165
46,220
9,135
55,355
17

LUNNINGHAM MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
io
PENSION COSTS
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension
Scheme120091. This 15 a scheme operated by the Presbyterian Church in Ireland, a
separate registered charity. The congregation pays an assessment to the Presbyterian
Church in Ireland equivalenl to the employer's pension contribution for the Scheme and
based on the stipend paid to the minster. The Presbyterian Church in Ireland Pension
Scheme120091 is a funded scheme of the defined benefit type, providing defined benefits
based on career averase revalued Salary. The scheme has assets held in a separately
administered fund managed by a board of trustees. The Presbyterian Church and the
Scheme Trustees have agreed a fundine plan to ensure the Scheme 15 sufficiently funded
to meet current and future obligations. A formal schedule of contributions was drawn up
on 2 March 2022 whereby the Presbyterian Church agreed to pay 24% of pensionable salaries
to cover the accrual of benefits for future se￿Ice, expenses, the cost of insurinE death in
service benefits and funding the Scheme deficit. A further Schedule was agreed on 31 Dec 2024
and valid for 5 years, whereby the church contribution was reduced to 17.5% of pensionable salary.
The contributions made by the congregation during the year were-
TOTAL
FUNDS
TOTAL
FUNDS
2024
2025
Contributions
8,372
11,093
The congregation contributes to a defined contribution pension scheme for its other
employees. The scheme and its assets are held by the National Employment SavinES
Trust Corporation INESTI. The pension charge represent5 the contributions due from the
congregation during that year.
TOTAL
TOTAL
FUNDS
FUNDS
2025
Z024
Contributions
269
18

CUNNINGHAM MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER Z025
li
TANGIBLE FIXED ASSETS
LAND &
BUILDINGS
EQUIPMENT
TOTAL
COST OR VALUATION
At start of year
Additions
Disposa15
8,625,262
21,057
212,340
8,837,602
21,057
At end of year
8,646,319
212,340
8,858.659
DEPRECIATION
At start of year
Provision for year
Disposa15
At end of year
NET BOOK VALUE
At Startof year
8.625,262
212,340
8,837,602
Al end of year
8,646,319
212,340
8,8S8.659
12
DEBTORS
2025
2024
Gift aid recoverable
Prepayments
Other debtors
41,935
12,125
39.622
12,879
54,060
52,501
19

CUNNINGHAM MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
310ECEMBER 2025
13
CASH AT BANK ANO IN HAND
2025
2024
No l Account
12,656
787
29
30,213
52,204
71,002
13,238
8,800
108
104,408
86,437
400
1,491
22,739
699
59
13,707
50,755
55,082
13.203
8,800
227
101,510
80.119
440
2,064
5,357
1,465
524
Bowling Club
Bowling Club Cash on Hand
No 2 Account
Fixed Term Deposit 2
Busine55 Reserve 2
Catering
Endowment Fund
Fit For Life cash on hand
Fixed Term Deposit I
Business Reserve I
Parent's & Toddlers account
pw
Sportsplus
Sunday Scliool
Youth Fellowship
381.773
356,750
14
CREDITOR5: amounts falling due within one year
2025
2024
Trade Creditors
Accruals
Other creditors
2,151
2,998
988
6,137
3,982
3,020
498
7,500
20

NNINGHAM MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
15
FUND BALANCES AND RECONCILIATION OF FUNDS
BALANCE
AT END
INCOME
EXPENDITURE TRANSFER
BALANCE
AT END
UNRESTRICTED FUNDS
General fund
Property fund
255,554
500,000
195,088
1179.6801
121.1001
21,057
249.862
521,057
755,554
195,088
1179,6801
1431
770,919
RESTRICTED FUNDS
Property
Building & Repair5
United Appeal & Mission
Harvest Collection
Sunday School
Friendship Hour
Sportsplus
Parents & Toddlers
pw
Youth Fellowship
Midweek
Catering
Bowlin8 Club
Fit For Life
Agnes Appeal
Asia Link
Belfast City Mission
ECM
End of life care
European Mission Fellowship
Fundraising concert
Middle Eastern Reformed Fellowsh
Orange Order
Presbyterian Childrens Society
Royal British Legio
Silk Road Ministries
Tearfund
8,325.262
124.859
42
8,325,262
160,629
264
51.966
24,822
5,780
910
2,350
116,1961
124,6001
15,7801
12,0471
12,2711
1131
11,1141
14,9691
12841
13941
1151
13021
13401
12,0201
16151
1,465
328
79
5.375
400
1,504
5,357
440
2.708
284
394
13,203
758
227
1,074
3,765
50
360
221
2,020
615
13,238
816
108
481
481
40
1.350
3,355
478
1.831
413
11,3101
13,3671
14901
11.8381
14131
14571
11,4851
11,2621
11,0891
12,6101
12
12
457
1.473
1.262
1.089
2,722
12
112
8.474,999
108,875
175,2811
43
8.508.636
ENDOWMENT FUNDS
Endowment fund
8,800
8,800
8,800
8,800
TOTAL FUNDS
9,239,353
303.963
12S4,9611
9,288,355
21

CUNNINGHAM MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
16 RELATED PARTY TRANSACTION
One of the Trustees, the minister of the congregation received remuneration OF £47,837 and
expenses of £7.388 for acting in that Capacity. Pension contributions of £8,372 were paid
by the congregation in respect of the minister to the Presbyterian Church in Ireland Pension
Scheme120091.
During the year the conEregation contributed the followin6 amounts to Funds of the General
Assembly of the Presbyterian Church in Ireland a separate charity-
£15,966 for congregational assessments
£15,600 towards the United Appeal
The congregation contributed £764 towards Presbytery Assessments during the year.
There were no other related party transactions.
22