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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)

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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 t￿Stee5 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.

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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 COll￿nittee.
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 reg￿lar
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 overS￿ght of a Con￿egatIon 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.

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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
cul￿re 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 Presb￿erIan 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

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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 ¢on￿egaLl0n 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 Pa￿erS 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 s￿narIta￿s.

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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 f￿￿t 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
aintend￿ce costs.

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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 o￿lCerS. 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 fI￿t 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.

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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 pro￿arni￿e 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 Ch￿￿h 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￿'e￿atIo￿.
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.

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CLOUGH CONGREGATION OF THE PREsB￿ER1AN 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.

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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 cOngregat￿On 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)

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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

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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

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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

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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
CHAR￿ABLE 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
AccoUrJt￿cY
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