an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Registered Charity in Northern Ireland (NIC105560)
an CLOUGH CONGREGATIof4 OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTFF,S ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the yeai. ended 31 December 2025 including a Ststement of Assets and Liabilities as at thai date. REFERENCE AND ADMINISTRA TIVE DETAILS Clough CongtegatEon of the Presbjterian Church in Ireland. Correspondence address.. 48 Springmount Road, GlaTryfor(L BallyneD4 Co. Anthtn. BT44 9RB. Registered Charity iti NortheTn Ireland (NIC105560}. CIIARITY TRUSTEES Ihe Charity'frustees who served during the year or who were tStee5 at the date of this report were.. Mr Stanley Alexander Mr Jack Compton Mr Sammy Curie Mr Raymond Frew Mr Ross Huinphiey- died 14th November 2025 Mr Rohin Johnston Mr Harold Richinond Mr Alex Waide Erfr Robin Chetry- died 26 April 2025 Mr Lyle Cubirt- resigned 30 April 2026 Mr lan Feruuson Mr Getsr¥e Giegg Mr lan Johnston Mr James Mcwilliams Rev Mark Rodger Mr Geoff Wylie PRINCIPAL OFFICE BEARERS Mini8ter'. Clerk of Session.. Treasurers. Rev Mark Rodgers Mr lan Johnston Mr Wallace Gregg & Mr Alan Finlay INDEPENDENT EXAMINER Jatne5 Gille5pie (F.C.A.) Stevenson and Wilso Cli&rtered Accountants 22-30 Bi"oadway Ave, Ballymena. BT43 7AA. BANKERS Danske Bank l Bruadway Avenue, Ballyrneiia. BT'4) 7PE.
an CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Kirk Session The charity trnstees of the congregatiorj are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland. the Kirk Session seek% to watch over 8nd promote the spiritual interest of the congregation and of persons noi connected with any congregation who are within its bounds. Tt ensures pastoral care is in place in the congregation and seeks to furtherthe contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committe¢ the temporal affairs of the congregation including &dminist¢ring funds (excluding those Specifically under session s control) and propety belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational COllnittee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entstled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least six times in each year_ To be chosen foi" thc 0]ce of the eldership in the congregèltion a per501I must be a voting member and a reglar attendant on it5 ordinanccs. Tlie selection of those proposed to be called to the office can be etther by the contwregatson or by the Kirk Session. Members are clected if they obtain two-thirds of thosc who vote. Presbytery Uiider the Presbyterian Church in Ireland fomi of govemance the CtsTporaie overSght of a ConegatIon is ihe responsibility of a Presbytery whi¢h superintends generally the spiritual and ternporal affaits of the ¢ongregations assigned to it by ihe General Assembly of the Presbyierian Church in Iteland. Clough congregaiion of the Presbyterian Church has been assigned to the Ballymena Presbytery of Ihe Presbyterian Church in Ireland. The membership ofthe Presbytery consists mainly of the aciive ministers of congregations assigned to it by the General Assembly, Ininsters who have retited from active duty and an elder appointed by the Kirk Session of the ongregation. The GenerAI Assembly The Get]eral Assembly is the supreme courr of the Church. represeiiting iti one body the whole Church and acting as its supreine legislative. odministration and judicial authority. in dealing with all tnatter5 brought before it. The General Assembly is normally ¢onstiiuted during th¢ firsl week Tn June for worship and to conducl its business. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the active ini5ters of each congregation. retired Tninsters and a representative elder appointed by the Kirk Session of each congreg&tioTr.
an CLOUGH CONGREGATION OF THE PRESB YTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) DESCRIPTION AND PURPOSF The charitable PUTpose of the congrcgation is the advancement of religion. Clough congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyteriaii Church in Ireland, as a Reformed Church wiihin the wider body of Christ is grtsundcd the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her rnettkbers to play their part in ]fIlling God's mission to our world. The congregation's mission statement is as follows.. Clough Presbyterian Church exists to piopagate the Chri5tiao faith I religion in the village of Clough, Co. Antrim. The spiritual vitality and the maierial I social wellbeing of the local COEtununity are of paramount conceni to the Trustees. As those who have subscribed to the Westminster Collfe5sioll of faith, the Trustees seek to proinote a culre where God is glorified, honoured and enjoyed - both in word and deed. Furthemore, the Kirk Session seeks to provide a warni. caring and pastorally-sensitive environment for the entire fainily. The family can, as a unit, experience the privilege of worshTpping together at OUF Stated services. In addition, thcre is a number of youth organisations that seek to enhance the educational, sporting and Social skills of the children and teen8cTei's entrusted to our care. In short, Clough PresberIan Church is a God-centred, community-based and fainily orientated coinmunity of Christians. ACTIVITIES AND OBJECTIVES The congrcgation meets for worship every Sunday and visitors are welcoine to join. The Sacrament of the Lords Supper was observed on two o¢casion5 (May and October) during the year and &ll those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are adinitted to thc Lord's Supper. The congregation holds regular bible study meetings and has a wide range of organi5ations including.. Sunday School IndooT Bowiiig Club Boys, Brigade Girl.%' Brigade Connect Holiday Bible Club Choir Youth@Clough
an CLOUGH CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {tont'd} ACHtEVEMENfs AND PERFORMANCE Worship 2nd prayer The congregation Tnccts for worship each Sunday at 12 noon (I l am July & August) and 7pm £cptember to May. Crèche is provided foi. pre-school children during inornsng worship and othei. children up to tlie age of eight leaving the main church dllring the service for children's church. During the week the Mid-week Prayer and Bible Study provide5 an opportunity for members to meet together for fellowship. to study the scriptures and for a time of prayer. As well as our regular services during ihe year we acknowledged God's gift of new life ai 10 Sacraments of Baptism. together with one adult baptism. There was one marriage service conducted in the church during 2025. During the yedr we had five people connected with the ¢onegaLl0n who passed away and we sought to cornfort those families. At 31 December 2025 there were 283 communicant rneTnbe and 265 fainilies connected with the congregation. The average attendance at morning worship in 2025 was 145 and 35 at the evening service. Pastoral care Meimbei's of the congregation who are unable to attend church due to sicklltS5 or age are visited on a regular basis by the minister and elders. Mission and outreach The mission aspect of the congregation is founded on the mission purpose as set out above and manifests itself in various ways as compassionate Christianity. Organisations under the direct Control of the Congregation such as GB. BB, Sunday School, Holiday Bible Club & Youth@Clough cater not only for tbe young people of the Church but for young people from thc local cominllnity who have no connectton with the Congregation. The inidweck prayer meeting, Connect and ihe bowling club cater foi. the congregation members and are open io the wider communiry to attend. At local level the congregatlon 15 coiinecled with the Priinary school and the School is ¥ranted use of the Church pieTni5es for their atLnual Christsnas presentatioTh. Reverelld Rodgers regularly attends the school to conduci moiming worship. Glairyford Young PaerS Club liold Iheir annual service in the Church every other year and the Loyal Orders are granted pemission for iheir annual church services. Apart from Frtewill offerÈng, repair Fund and the United Appeal charitable donations by the Congregation and the associated organisations have becii made intLY alia to (he following., The Royal Biit15h Legion, European Mission Fellowship, Lepi'osy Mission, Mi55ion Fund homeloverseas, Presbyterian Children's Society, Children's Hospice, Macmillan and the snarItas.
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (¢ont'd) Mission and outreach {eODt'd) During the month of September 2025 members of Clough Church were encouraged to bring donation5 of non-perishable foodstuff and toiletries to help support the work tsf the Tnjssell Trust's Fotsdbank. A generous donation of supplies was dropped off at Ballyloughan Foodbank on the ft Tuesday in October 2025. PhilippiatJ5 2 v 4 'Let each of you look not only to his own interests but also to the interests of others" The congregation supports tlie United Appeal for Mission which is a central fund of the Presbyterian ChuTch in Iieland. Thi5 enable5 COIIUFegatlOn5 to support the wider inissson of the denoinination and to do mission and outreach on a denominational basis beyond what the congregation could do OR Its own. The United Appeal Fund provides fiiiallcial support for mission personnel at hoine and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Llnion Theological College, the Church's training college for mtnisty students, and financially supports Congregation in the areas of worship. discipleship, global mission, outrcach, leadership and pastoral care. The congregation also Contributes to the denomimations winual World Development Appeal and any other special appeals. Pr¢sbytery The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the chuich. General Assembly The minister and the representstive elder were nominated to atteDd the meetiDgs of the General A5sernbly of the Presbyterian Church in Ireland, held in A5seinbly Buildings in Belfast. The meetlligs took place in June 2025. Property There were no pi'operty projects undertakerj in 2025. Expenditure related to general repairs and ongoing aintendce costs.
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Organisations Boys, Brigade Fii'st Clough Cornpany of the Boy5 'Brigade is ¢oinprised of three sections meeting each Friday evening between September and Marcli. We liad five olCerS. four helpers and 42 boys on our regi%ter, froin the ages of 4-18 We provide a wide range of activities each evening such as games, drill. badge work and bible study. Three boys received their Kings badge this year. the highesi badge achievable within BB. Gir15' Brig2de The Girls, Brigade session started in early September wtth over 60 girls aged 3 to 18 on the register. Each week the girls took part in scripture, craft and physical activities. The scripture theme was 'Meeting Jesus.. We had visits from Made for More who facilitated workshops with our Company seciion. As part of the ' Farm Safety. GBNI programme we brought in KidzFami and representatives from the Health and Safety Executive forNorthern Ireland to talk to us about the dangers within farming. In November. we welcomed the Fami F8inilies Health Check prograinme which seen over 40 members of our chui'ch communiiy avail of free hcalth checks. The session ended wilh a trip to Artistic for our Juniors, Seniors and Brigaders, while our Explorer and Tiny Tot sections went to Glitterbugs. We had 3 girls achieve their Bronze Duke of Edinburgh Award, and I girl achieved her Silver Award. Youth Clo Youth@Clough has continued to meet fortnightly in 2025. On average 20 young people attend regularly on a Saturday night froin 7'.30-9..30pll). The young people haye enjoyed pickle ball, unihoc, basketball and football i t]ie Inain hall. table tennis, pool and crafts in tlie Ininor hall. and Cookie and piz72 making in tlie kitchen. We al40 had Hug]1 Le join a night to do Ai'chery with tlie yollng people. Each night wc ineet, there is always epilogue. Either one of our leaders take this or we invite a speaker. In 2025 we had Alaist&ir Gordon, Tom Sauiiderson, Donna Montgoimery and our own minister Mark Rodgers. During the Summer months we enjoyed a couple of thps.. the fIt to the Jet Centre in Coleraine for Crary Golf and 10 PiJ] Bowling,. the second in August to Portrush for a visit to Cuiiys AinuseTncnts and games oli the beach. We held a Table Quiz in Noveinbej. 2025 to ra15e soine nd5 for the oruat]ization. 'This evellt w&s a gieat success and was suppoited by friends and fainily. God has blessed us 2025 with great times of aiid fellowship. We look to Him for future blessings. Holida Bible Club HBC in 2025 was held over 3 nights m August". NIonday 4ih. Tuesday 5th and Wednesday 6th. F.ach Session was held in the evening, frotn 6".30pm to 8."OOptn (ind WIIS (itteNded by approxiinately 60 children of Primary School age. Every evellints the children took part I varivus activities it]cludÉng go-kart5, crafts, bakillg aHd games - and also engaged with the gospel protrram. Usin(T the Epic ExploFer5 resource, we Cocused on the Gospel of Mark in each of the evening ialks", as well as learning Romans Ch.5.'8 as ihe memory verse for ihe week. On the [$t night we looked at how Jesus h¢aled the Pdralysed and sits to have dititler with Mallhew the Tax Collector- followed by talks that were focused on (he death and resurrection of Jesus and what it means to be a disciple. Seeds were sown and waiered throuohout the week as the children heard the gogpel each evening of the week, and we trust that God will give the increase.
an CLOUGH CONGRECATION OF THE PRESBYfEIUAN CHURCH IN IRELAND TRUSTEES ANINUAL REPORT {eont'd) Organisations (cont'd) Choir Durit]g 2025 the choir. whsch is made up of around 30 ladics and gentlemen, led the praise at our services each Sunday, ably assisted by instrumentalists and led by the musical director, Mrs. Jackie Wylie. We are very blessed to have a great age range in the choir, 17 years old being the youngest and 93 years old our most senior member. 11 using their gifts and talents to lift praises to Almighty God. Connect Connect 's focus is on God-church-community and we aim to bring together the ladies of all ages Within the church and have the common focus on God. We meet fomally from Sept-April on a monthly basis and have at least 20-25 ladies attending each night. We arrange a varied proarnie each year and we invite speakers to Connect so we can offer encouragement as well as financial and prayerful support. Gillian Gilliland from Samaritan's Purse was speaking about the importance of the shoe box appeal and Paulinc Mccullough from the Learn Association who alongside her husband set up a school in Zimbabwe. We as a group along with the church will Continue to donate school supplies for Pauline to send over to the school. We also support the wider tnissions 2n PCI by financial and prayerful means through n)oney donated at our monthly meetings, the mission box appeal and the coffee inorning. In 2025 the total doiiation by Presbyterian Women was £334,500 and this went to supportiiig the work of the deaconesses and funding two of the dtaconessts through college. Also continuing to 511PPOrt PCI'S Global of inission workers in I I countries, Honie and overseas projects weiE also bein8 SUPPOrted in 2025. The developing inillisty LT) the Haven multi-cultural outreach by Sligo Presbyterian Chh which welcomes people froin all backgrounds into tlic lifc of their church. The overseas project in Westcrn Uki'aiiie is beijig helped Ek5 funds are set]t to repair and in8int&in a crisis centre in the town of Berehove foj. 22 fan]ilies. Mission funds continue to make a differeiice in God's world. Connect raised £750 from tlieir annual service and soup lunch in March for Macmillan Cancer Support which was very meaningful to meinbcr5 of the Con'eatIo. Ladies in Clough al'e welcoine to attend any of these events as it is chance to share fellowship &nd to encourage each other in our walk witb God. Indoor Bowlin Club The Indoor Bowlillx notmally meets on Tuesday nights from SepteTnbcr to March. Average attendance on club ts 25. The club coinpetes in the local churches league. Sunda Sehool During 2025, Sunday School and Bible Class continued to meet each week during tenn tirne, with over60 children and young people attending, along with 9 teachers and I helper. Eacli wcek con515ted of prayer, bible Story, di5¢LISSlO, work book I craft activity and singing. During the yearwc began to sponsor a child in 1-anz[la through Kids4School, wilh the children bringing a small donation e&cli week towards this. 'fhe children perfortned a short Nativity play at Christinas and led the worship for oui" Cliildren's Day Servict. Volunteers The Trusiees wish to acknowledge their deep appreciation of those who give freely of their time by Serving on committees and helping with oi"ganizations aiid otlier church activities.
an CLOUGH CONGREGATION OF THE PREsBER1AN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CODt'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its ineinberg and the general public by making known the Chi"istian Gospel of rhe Lord Jesus Christ through the advallcernent of religion. The direct benefEts which flow from the purposes of the Church include the gaining of an undersianding in Cliristian beliefs as set tsut in the Bible and iii the ChuT¢h's suboi"dinaie standards (the Westminster Confession of Faith and the Shortcr and Largei. Catechisinsl leading to spiritual and tnoral developEnent and opportunities for response to Bible teaching. In this framework leads to practical expie5sions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their inembeTS. or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitsted by central resources ill alinost all cases. Publi¢ access is made known through the use of noticeboards, printed material, press advertisement, websiies, and social media or in other ways. The benefits are deinonstrated through regular evaluatiim of the services and infomial and ad-hoc feedback from meinbeis, theiF families, and members of the public. The puryose docs not Icad to harni. Thc only private bei)efit flowing from our purpose is related to Ministers. Missionaries, Deaconesses, IrEsh Missioii worker5 and Lay Agents who receive benefJt5 a5 a result of theirholding office or einploytnent. However, this is incidental and necessary order to further our charitable purpose. There are no other private benefit5. The beneticiarie5 of this PUTP05e are meTnbeis, their families, other individuals that the Pre&byterian Church in Ireland is in direct and indirect Contact with, the comniuniry in which p&sioral services are provided and other cominunilies thi'oughoui Northem Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and sUPPOrt for both Christian and other seculat organisations, charities and individual tIllber5 of the public. The Kirk Session has had regard to the Cliarity Commissions Public benefit requirement statutory guidance.
an CLOUGH CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregation's main source of income is members. contributions through the Weekly Freewill Offerll)g. There were 385 contributors Ituring the year 2025 (390 in previous year) donating a total of £98.134 (£95.266 in previous year). Total TllCOTne of the congregation during the year was £221,945 compaied to £175,404 in the previous year. This increase is rnostly due to increased Weekly Freewill Offerings, Gift Aid receipts and interest generated on fvlld5 invested in a fIxed rate bond. Total expenditure increased to £167,461 in 2025 frojn £160.180 in 2024. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are respon%ible for preparing the annual report and the financial ststements of the congregation in accordance with applicable law and generally accepted accounting practiee. As the congregation s total income does not exceed £250,000, the Tiustee5 have elected under Section 64(31 of the Cliarities Act (Northern Irelaiid) 208 to prepare a re¢eipt5 and payTnent account alld a statement ofasseis and The Trustees are Tcsponsible for keeping adequate accountiiig records that arc sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any tiine it% financial position. Thcy are also responsible for safeguardiiig the asscts of the cOngregatOn aiid henct for takingreasonable 5tep5 for the prevention and detection of fraiid and other irregularitie5. Approved by the Kirk Session on 16 June 2026 and signed on its behalf by.. Signature.. Signature.. Name". Rev. Mark Rodger5 Imitjister) Name.. lan Johnston (Clerk of Session)
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLOUGH CONGREGATION OF THE PRESB YTERIAN CHURCH IN IRELAND I report on the accounts of Clough congregation for the year ended 31 December 2025. which are set out on pages 11 to 17. Respective responsibilities of charity trustees and examirker As the charity's trustees you are responsibl¢ for the preparatior of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to= examine the ac¢ounis under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the ConTrmission under section 65(9){b) of the Chaiitie5 Act state whether particular inatttrs have come to Tlly attention. Basi5 of iDdepend¢nt examiner's report I have examined your chiirity accounts as iequired under Section 65 of the Chaiitie5 Act and my examination was carried out in accordance with (he general Directions given by the Charity Comintssion forNorthern Ireland ui)der section 65(9)(b) of the Charities Act. My exainination included a review of the accounting record5 kept by the charity and a coimparisoll of the accounts pre5eIlted with t1105e records. It a150 included consideration of any uiiusual itcins or disclosure5 in the accounts, and seeking explanatiOD5 from you as charity trustees concerning any such inatters. My role is to state whether Y material matters have Come to my attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting record5 3, That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further infotmation needed foT a proper undeTStanditJg of the accounts to be reached. Independellt examiner s Statement I have completed Iny examination and have no concems in respect of the matters (l) to (4) listed above and. in connection wilh following the Dire¢tions of the Charity Commission forNorthern Ireland, I have found no matters that require drawing to your aitention. Tnes Gill spie (F.C.A.) Steven50n and Wi150n 22-30 Broadway Avenuc Ballymena BT43 7AA Chartered Accountants Date." 16 June 2026 10
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENF OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT) FOR THE YEAR ENDED 315t DECEMBER 2025 Note Unrestricted Funds Restricted Funds Elldowjllellt Funds Total 2025 Total 2024 Receipts Donations and legacie5 Charitable activities Other trading activities Invesiment income Other income 121,52] 280 22 9,526 47,241 32,927 5,65Y 49S 460 3,256 IS4,448 5,937 517 10,S46 $0,497 150,316 4,232 351 10,460 10,045 560 Total Reeeipts 178.590 42,795 S60 221,945 175,404 Payjnents Raising funds Charitable activities Othei. expenditure Capital expenditure 1,236 101,448 22,922 1,236 133,143 33,082 1,200 84,227 74,753 31,695 10,160 Total Payments 125,606 41,855 167,461 160,180 Net receipts l (payments) Transfers between fund5 52,984 (5,541) 940 6,101 560 {560) 54,484 15,224 Net movement in fullds 47,443 7,041 54,484 15,224
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILrriES AS AT 3181 DECEMBER 2025 Unrestrieted Funds Restricted Fund5 Endowment Total Funds Funds 2025 Total Funds 2024 FllDds Reeonciliation- Note 11 Bank, cash and investments at start of year Net moven]ent in funds Move]nent value of PCI illvestment 398,713 47,443 41,171 7,041 20.873 460.757 54,484 (839) 444,652 15,224 881 (839) Bink, casb and investments at end of year 446,156 48,212 20,034 514,402 460.757 Bank and Cash Balance5 PCI investment fund Bank accollnts 18.673 495,729 19,512 441,245 514,402 460,757 Other Assets Fixed Asset5- Note 10 Church and Hall building5 and coiitents New inanse building at 15. Manse Road, Clough Gift Aid receivable on donations 4,298,632 792,575 18,748 4,298,632 792,575 18,751 5,109,955 5,109,958 Ligbilities A¢¢ruals 3,870 3,978 3,870 3.978 Approved by the Kirk Session on 16 June 2026 and signed on its behalf by.. Signature.. Signature.. Name.. Rev. Mark Rod(Ters Naine.. lan Johnston 12
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR EINDED 31st DECEMBER 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250.000 the congregatioll have elected in accordance with the provisions in The Charities (Aecouiits and Reports) Reglllations (NortlieiM Ireland) 2015 to prepare its accounts on a receEptS [d payment5 basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retaincd either permanently or at tlie conJiT egation's discretion. the income derived froin the endowment is to be used either as resti'icted or unrestricted Trncome ndS dependijig upon the PUTpose for which the endowment was established in the first place. Restricted funds comprise (a) imcome from endowment% M,hich is to be expended only on the restricted PUTPOSes intended by the donor and (b) revenlle donations or grants for a specific congregatioiial activity intended by the donor. INTrere these fvnds have un.8pent balances, interesl on their pooled investmcnt is apportioncd to the individu&l fi]nds on an average balance basis. Unrestricted fuiids are income funds whicli are to be %pent on the congregation's gencral purposes. Designated funds are general funds set aside by the cong'egation for use in thc fi2tui'e. DONATIONS AND LEGACIES Unrestricted Funds R¢stricted Funds Endowment Funds Total 2025 Total 2025 Recorded giving: Loose collections Donations aiid gifts Gift Aid Organisation and membership fees 4,744 102.341 14,436 4,744 128,773 19,266 1,665 3,107 125,593 19,476 2,140 26.432 4.830 1,665 121.521 32,927 154,448 150,316 13
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE Accouiyfs (continued) CHARITABLE ACTtvtTIES Unrestricted Funds Restricted Funds Endowment Fund5 Total 2025 Total 2024 Charit&ble activity- pllblications Chatitable activity- other 280 760 4,897 1,040 4,897 1,070 3,162 280 S,657 5,937 4,232 OTHER TRADING ACTIVITIES Unrestricted Fund5 Restricted Funds Endowrnent Fund5 Total 2025 Total 2024 Rental income Sundry income 495 495 22 330 22 22 495 517 351 INVESTMENT JNCOMF. Unrestricted Fulld5 Restricted Fullds Endowment Funds Total 2025 Total 2024 Deposit interest 9,526 460 560 10,546 10,460 9.526 460 560 10,546 10,460 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Fund5 Total 2025 Total 2024 Education Board grant Other receipts Legacy received 2.400 856 2,400 856 47,241 3,974 6,071 47,241 47,241 3.256 50,497 10.045 14
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conlinued) RAISING FUNDS Unrestricted Funds Restrict¢d Funds Endowment Funds Total 2025 Total 2024 FWO envelopes 1,236 1,236 1,200 1,236 1,236 1.200 CHARABLE ACTIWTIES Unr¢s¢ri¢led Fund5 R¢slricted unds Endowment Fund5 Total 2025 Total 2024 Mini.%try and sllpport staff costs General Asseinbly Asse.4sments Events and c&terTriig expenses Congregational running expcnses Stationery and teacliing materials Presbytery fees Publications Donations to mlssions and cl)arities 70,997 17,315 982 5,784 2,070 4SS 859 3,587 3,162 7,520 71,856 20,902 4,144 13,304 2,070 455 740 19.672 36,189 10,999 5,861 12,887 1,862 419 775 15.235 740 IS,827 3,845 101,448 31,695 133.143 84.227 OTHER EXPENDITURE Unrestricted Funds Restricted Fund5 Endowrnent Funds Total 2025 Totsl 2024 Repairs and maintenance 1,266 17,743 43 3,870 9,698 10,964 17.743 505 3,870 50,011 19,693 1.071 3,978 Governance costs AccoUrJtcY 462 22,922 10,160 33,082 74,753
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conlinued) 10. FIXED ASSETS The assets of the Church coinprise.. Church and hall buildings, store5 and contents at 35 Springmount Rd, Clough, Ballymena Manse ai 15 Manse Road, Clouoh B T44 9RE All of the above assets are included in the Statement of Assets and Liabilities at their CUTTent insurance valuation. Any f¢d assets purchased for use by the charity have been capitalised if they ¢an be used for more than one year and cost at least £2,500. They are valued at C05t or, if gifted, ai the value to the chai'ily on reccipt. The Trustees have agreed that any fixed ass¢t addition with a value of less than £2,500 does not need to be shown a5 an asset and will simply be written off as expendittire in the year of purchase. This is reviewed on an a[Ual basis by the Trustee5. 16
an CLOUGH CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (coAÉinued) 11. FUND BALANCES Fund Balance Total Receipts Total Payments Surplus I (deficit) Movement iJ] PCI invÉstment Transfer between funds Balance at 31. December 2025 January 2025 Unre%trÉcted Funds No. l account- unrestricted Session accounts tkposit account 88.907 309,806 169.064 9,526 119.601 6,005 49,463 3,521 (55,541) 82,829 313,327 50,000 50,000 398,713 178090 125,606 52,984 (5,541) 446,IS6 Restricted Funds No_ l ac¢ount- restricted No. l account- midweek Repairs account Sunday School account Connecl account Choir account Junior Chrsstian Endeavour account 11.581 180 17,900 686 15.982 (4.401) 180 7,881 (210) (689) (227) 4,401 981 6,286 15.292 1,543 348 1,161 14,167 15.082 854 321 10,019 896 2,654 368 3,343 595 200 144 2,529 2,506 Boys Bi'igade account Youth@Clough account Indoor Bowling Club aceount Girls Brigade account 2,759 1,380 504 2.869 2,234 1,743 11,730) 1,126 1,500 2,865 9,573 514 5,539 494 6,549 20 11,010) 2,885 8,563 41,171 42,795 41.855 940 6,101 48,212 Endowment Funds PCI Fuiid Progressive Building Society account 19.512 510 510 (839) (510) 18.673 1,361 50 50 {50) 1.361 20,873 560 560 {839) (560) 20,034 TOTAL 460.757 221,945 167,461 54,484 (839) 514,402 17