an HIGH KIRK BAiLYMENACONGREGATIOP4 OF THE PRESBYTERIAN CHURCH 114 IRELAND sTATEmEPoF FINANCIAL ACTMTIES FORIHE YEAR ENDED 31 DECEMBER 2025 Unre5thtted Funds Tot* Funds 2025 Tot Funds 2024 Funds Incorne and Endowments frorn= Donations and le8acies Charitable activitie5 Other trading attmties Investments Other income Total 573,435 18,446 247.651 74,642 821,086 93,088 822,376 70,433 I31 8,433 F]2.145 623 2.454 8.433 925.t61 4,550 322?16 897,359 Expenditure on: Raising funds Ch8ritable attivitie5 Other expenditure Totsi IIMK)I 1524.6891 118,6841 15443731 57,172 183,1621 I25) 11,6C¥)I I1.7,258) 118,6841 11.027.542) 1102.4811 11,7951 11.W4,3171 1482,$691 14825691 1159,6531 83,162 176A911 11,Cf6,1121 1108,7531 Net Incomellexpenditurel Transfers between funds Net movernent in fund5 1102.4811 1108,7531 Reconciliati( oFfunds.' Total funds broughtforward Total funds carried forward 18 18 185.458 159A68 I21339 IA37348 2P99,297 1996.816 2,208.050 2,099,297 io
an HIGH KIRK BALLYMENA CONGReGAnoN OFTHE PRESBY¥ERIAN CHURCH IN IRELAND BALAIKE SHEET AS AT 31 DECEMBER 2025 Totsl Funds 2025 T¢xal Funds 2024 Funds Funds Fixed assets.. Tangible asset5 Investments Total fixed assets 12 61.124 20,396 81.520 1,626.323 1,687.447 20.396 1,707.843 1,831,713 25,428 1357.201 1,626,323 Cuntas5ets'. Debtors Cash at bank and in hand Total current assers 14 105,639 115,4961 9).143 43.074 168.519 211.593 148,713 153.023 301.736 59,842 224,101 283,943 abilitie5'. Creditors. arnntS fallin8 due wthin year 16 112.1951 112,7631 141,8471 Net current assets 77.948 211.025 288.973 242,(6 Total assets less current liabilt$ 159.468 I37.34$ 1396,816 1099.297 Creditors.. amounts falling due after Onear 17 Total net assets 159.468 1*37,Y8 1,996,816 21B9.297 Funds of the charity Re5tritted funds Unre5triLted funds Total charity fund5 18 18 1837.348 1.837,348 159,468 1,996015 1,913,839 185,458 2.099,297 159.468 159.468 1337,348 Approved by the Kirk Session at a meeting on 21 May 2026 and si8ned on its behalf ty.. Rev D Mccorriston Mr G MCQU Trustee Trustee li
an IlfGH KIRK BALLYMENA CONGREGATION OF THE PREs8YfERIAN CHURCH IN IRELAND 5TATEMENTOF CASH FLOWS FOR THE YEAR ENDE0310ECEMBER 2025 NLxe 2025 2024 Net Income/lExpenditurel Adjtsstmtnts to reconcile netlncome/le4ndltsJeJ ro rjet Cushfiowsfrom operoting ortivitie5 Depreciation of tangible fixed assets Net finance Ct$ Ilncre35el/decre3se in investments Iincreaselldecrease in debtors Incre35e/ldecre3sel in creditors Net $h inflow frcffj cFeratirwattiwtses 1102.4811 1108.7531 12 159,572 12.4541 5.032 188,8711 129.0841 158,2861 IS8,046 14.5501 19701 78,677 33,488 155.938 Investing atIeS 2.454 115,2461 112,7921 4.550 1140.4711 1135.9211 Payrnent5 to 3cquire tangible fixed 3ssets Net cash influw frorn in¥esDn8 aCtMbe5 12 Finanor%aLtMtie5 Interest paid New long-term loans Repèyrnent of long-temi loans Net cash infliJwll¢xrtnowl from Net inueaselldeueasel in cash and ash equfvalatts Cash and c35h equivalents at i January Cash and cash eouivalents at 31 tknm 171.0781 224,101 153,023 20,017 204,084 224.101 15 12
an HIGH KJRK BALLYMENACoP4GGATh0N OFTHE PRES8RIAN CHURCH IN IRELAND NOTES TO THE FIMANOAL ATEmENTs 31 De¢ember2025 AccntIng poli¢ies BASIS OF FINANCIAL STATEMENTS The linancial ststements have been prepared in aCCordare with appli(aN acwunting standards. While compliance wf(h Statement of Recornrnended Prattice kcounting and Rewrting by Chariti&s IFR51021 ts not mandatory account of the guitlance contained therein has beeTr tsken in the preparatKJn of these accoufftts. The financial statentS have been prepared under the historical cost corNention except for Investment asset5. which are shown at market value. The financial statements include all transattions. assets, and liabili(ies forwhth the congregation is responsible in law. TY do not include the accounts of church groups that owe theirafftliatKJft to another body. nor those that are informal gathe¥ings of church rnembers. FUND ACCOUNTING Endowment funds are f¥nds. the capital of whKh musr be retsiTred either permanentfy or at the congregation's discretioTr- the income derNedfrom the endowment 15to used eitheras Testricted or unrestritted incorne funds depending UPDn the purwse ft>r which the endowment Wfd5 established in the hr5t place. Restritted funds cornprlse lal incorre from endowments which is to exnded onty the restrKted prIK)Se5 intended by the donor and Ibl revenue donations OT grants for a spettk congregational activTty intended by the donor. Where these funds have unspent balance5. interesr on theirpooled investrnent Is apportioned to the indmdual fundson an average bas1S. Unrestrirted funds a income furnls which are to spent on the congregation's general purF¥)ses. Destgnated fvnd5 are general funds setaside bylhe congregation lor use in the future. INCOMING RESOURtsS RetoBnili¢Jn of Incomlng resources These a included in the Statemertt of fjnancial AttNits ISOFAI when-. The con8regatk)n becornes entitled to the SoUTces.' The trustees are wrtualtycertain they will receive the resources- 3nd The monetaryvalue can be measured wtth relLability. Incoming resour¢es with related eXpendire Where incoming resources have related exnditure las with fundrasing ificomel the Incoming m50urces ancl relate expenditure are rekx)rted gross in the SOF Grants and donion5 Grants and donations are only included in the >FA when thecongregatK)n has urKoTrdrtlonal entieErt to the resources. Tax redaims on th)nador4 and grfts Incorning $oUrCeS from ta¥ 1rnS are Included in the SOFA atthe same time asihe 8ift to whKh they tate. Contrartual income and perforrnan related fdnts This is only included in the SOFA once the related goods or servitr5 have been delNered. fjlfts in kind Gifts in ksnd are accounted For at a reasoTrable eirnate of tOr¥31Ve to the Char or the arnount actually realised. Gifts rn kinrj for Sale or distribution are included in the accounts asgrfts only when sold or dIstrbed by the charty. GTfts in kirKI ftsr use by the charity are induded in the SOFA as irthm4ng ie50urce5 wl*n receryable. 13
an HIGH KIRK BALLYMENACONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAIID PIOTES TO THE FINANCIAL STATEMEPItS lujnvdl 31 December 2025 Donated seM¢es andfaalibes These are only included In incoming resources Iwrth an equNalent amount in SOurceS expended) Whe the benefit to the charty is aSOnablY quantifiable, measurable. and material. val placed on these resources is the estimated value to the charity of the service or facilty receNed. Voktnteer help The value of any voluntsry help red 15 not included Fn t accounts but is described in the tNstee¢ annual report. Investment In¢ome This is Included in the accounts wFn recerab. Imiestmentgalns and1055es Thi5 includes any galn or loss on Sale of Irbvestments and anygain or Joss sIrIngfrOM revaluing investments to ma value at the end of the year. EXPENDITURE AND LIABILMES Liabillty reco8nilion Liabilities are recognised as soon as there is a le8al or conttructNe obl%atitsn cornmitting the congregation to pay out resources. Go¥ernano ¢osts These include costs of the preparation and examination of ststtfforyaccounts. the costs of trustee meetings and c05t of ary gal advice to trustees on governance or constitutK)nal rnarters. Grants with performance Conditi Where the charity gives a grant cond¥t)ns for tts payrTnt being a speclfic level Of servKe or output to be provided. swh 6T3nt5 are onfy recogfti5ed in the SOFA 0e the recipient of the grant has provided the specffied service or output. Granw payable without perfOrnIan rondltlor These aOnI¥ recognised in the accounts whena commitrrnt has been madeandthere are condr(bnsto be rnetrelating to the grant whh rnain in the control of tlEchallty. Support Costs SupportCOSts irKlude central funrtions and have allLKated to attrtY(0$t cate8ofies on a basis consistentwith the use of resources, eo., allocating propertycost5 by fi)raa$, or percapita. staff costs the time spentand othert05ts bytheir usage. ran8lble Flxed A55ets Tangible frxed 3ssets for use ty charity. These are capitalised rf they can be tjsed for more than ore year, and Cost at least £2.51I1. They are valued at cost or, rfgtfted. at thevalue to the Char on reipt. Depreciation is recorded on all tanRible fixed assets other than ffeehokl land. at r*es lculated to write off the cost less estimated residual value. of eath asset o¥er lsexPtted useful lrfe as follows BuildlNds -over 50years FIXtu5, fitttngs. and equipment r 10 year5 14
an HIGH KIRK BALLYMENA CONGREGATK)N OF THE PRE58YTERIAN CHURCH IN IRELAND NOTESTOTHE FINANCIALSTATEMErirs Imnvdl 31 December 2025 Investments Investments are quoted on a recognised stockexchawe arevalued atmarketvalue at the yearend. Other investmentassets are included attrustees, tr*st estimate of m¥rketvalue. DONAMONS AND LEGACIES Llnrestrirted Funds Tctsl Funds 2025 Total Funds 2024 Furbts Recorded 8Ning Loose collettions Donations and 8ifts Gift Aid LeEacles and bequest 471.754 5.375 204.576 676.330 5,375 655.022 5,854 96.306 43.075 139,381 131.500 30,000 822.376 573N35 247.651 821x186 CHARITIBLE ACTivmES Unrestritted Funds RÈ5tritted Fun(ts Tota Funds 202S Tctal Funds 2024 IroMe from charitable attivit$ Grants 18.446 74.642 93.088 70,433 h46 74.612 93Ab88 70.433 07HER TRADING ACTIVMES Unrestritted Funds Totsl Funds 2025 Totsl Funds 2024 Funds Ftsndrai5ing events Letting of premise5 Tradln£ income INVESTMEP¥ts Unr&rkted Fund5 Ilestriaed Fund5 Total Funds 202S Total Funds 2024 Deposit interest General investment ftjnds Gain on rÈvaluation 104 519 104 2.350 3,084 1,466 L831 IA31 1454 4.550 15
an HIGH KIRK BALLVTrAENA CONGREfjATF014 OF THE PRESBYfERIAN (HURCH IN IRELAND NOTESTOTHE FINANaALsfATEME14TS Imrrfdl 31 December 2025 OTHER INCOM£ Unrestricted Fund5 Re5trirt FuThts Totsl Funds 2025 Totsl Funds 2024 Gifttowards retIrnet grft 8.433 8A33 8,433 8A33 RAISING FUNDS Unre5tritted Funds Totsl Funds 2025 Total Fun¢$ 2024 Funds FWO envelopes Fundraisi events 1,6CI) 1.795 1.795 CHARITABLE ACTMnES Unrestritted Funds Total Funds 2025 Total Fund5 2024 Funds Gera1 assernblyassessments PreSbery fees Ministry and supwrt 5talF costs Congregational running expenses Donation5 to rnissions &charities Governance cost5 28,631 2,118 346.663 136.767 5.492 5,018 524.689 28.631 2.118 403,370 412,178 153,783 7,178 IAK17258 28,261 1.982 391.860 444,545 133,188 4.481 1,004,317 56.707 275.411 148.291 2.160 482.569 OThER EXPENDMJRE Unrestricted Funds Total Funds 2025 Trtal Funds 2024 Funds RetirementKfft 18.684 18.684 18,684 18,684 16
an HIGH KIRK 8ALLYMENA C014GREGATION OFIHE PRESBYfERIAN CHURCH IN IRELANO NOTES TO THE FINANQAL STATEMEKfs Iconvd) 31 Decernber2025 10. EMPIOVEES Empllryment Ctr5ts 2025 2024 Wage5 and Salaries Soclal securty costs Pension contributions 304.008 21,284 6,146 331A38 274,324 16.023 5.408 295,755 Number ofemployee5 The average numberol ernployees during theyeai were: ZOZ5 No 2024 Average nurnber of employees 16 There were no ernployees in receipt of emplo benefffs In ex$5 of £60.(IX). The minister of the congregation is employed ty the pfvrIan Church In IreL4nd which is a separate charity which has not been reflected in employee costs above. The congregation pays an assessment to the PreSrian Chuith in Ireknd forthe minister. Thefollowing payments were made duringthe year.. ZOZ5 2024 Wages and Salèr*s Social Security Costs Pension contriblOnS 40.124 5.167 7.021 52.271 6.929 12.545 11. PENSION cosrs The ministerof the con8regatKJn is a rnernr of the Prestrytetion Church in Ireknd pen$Th Scheme12(Y)91. This is a scherne operated by the Presbyoron Church in Ireland, a separate registerÈd tharity. The con8regatK>n pay5 an a5sessrnent to the Presbyterian Church in Ireland equNalent to ernpwrfs pension contribution for the Scheme and based on the stipend paid io the minister. The Presbyterian Church in Ireknd Pension Scheme12C(V31 is a funded Schème ol the defined benefit type. pro¥ing defined nerts based on career averaged revalued salary. The khern2 has assets held in a separately adMinisted fvnd managed bya tx>ardoltrustees.The Presbyterian Churth and thescheme Trustees haveagreed a funding plan to en$ the Scheme is sufFicientJy funded to m&t current and fvture obligations. From l January 2025 the Pre5byterKan Church a8reed to pay£ontributions of 17.5% 01 pensionable salaries to cover the accrual of benefit5 lor future servKe, expenses, the cost of iTrsuri death in service beneftsand fijnding the scheme deficit. The contribution5 made bythe tollgre8atn durIngtyear were 2025 2024 Contributions 7.021 12.545 17
an HIGH KIRK BALLVMENA COP4GREGATION OFTHE PREStsYTERIAt4 CIIURCH IN IREiAND )TES TO THE FINANaAL STATEMEKtS Iconvdl 31 D¢MI)er2025 The congretiOn tsperates a defined pensK)n coTrtribution Fw)IKyfor itsemployees. The scheme and its assets are held byan independent scheme rnanager.The n5fi charge representsthe contributiorts due from the congregation durSngthe year. 2024 Contributions 6.146 5,408 IZ. TANGIBLE FIXED ASSETS Churth & hol wxtu$, ffttln8S & equipment Total 2025 Total 2024 COST OR VALUATION At l January 2025 Additions Disposals At310ecember 2025 6.8.714 468.659 114.472 15.246 7.443,845 15,246 7.303.374 140.471 6.714 129.718 7N59ml 7,443W5 DEPREQAT1014 At l January 2025 Charge for theyear Eliminated on éisposal t 31 December 2025 5.397,143 137.216 159.317 9.374 55,612 12,982 5,612.072 159.572 5,454,026 158.046 S34359 168,691 5.771.644 NET BOOK VALUE At 31 December 2025 At 310ecember 2024 1326355 IA63.571 61.124 1.687M7 1831,773 1,831,773 1.849.348 13. INVESTMENTS 2025 Z024 Bequests PCI general Investment 4.116 21.312 25.428 20.396 20.396 14. OEBTORS 2025 Z024 Giftaid recoverab Prepayments 138.953 9,760 148,713 51.333 8,509 59,842 15. CASH AT BANK AND IN HANO 2025 2024 Danske charityaccourrt Danske investment account 27,385 125,638 153W3 224.101 224,101 18
an HIGH KIRK BALLYMENA CONGREfjATION OF THE PRESBYTERIAN CHUR IN IRELPJID NOTES TO THE FINANaAL STAIEMEpifs (Dinvd) 31 Dernber2o2s 16. CREDrroRS'. amwnts f•llin8 due within one year 2025 2024 (dItorS PAYE liability Accruals 693 6,356 5.714 12.763 32.439 4,840 4.568 41A47 17. CREDITORS: amwnts fallk)gdue afterort year 2025 2024 Interest free bans from mberS 18. FUND BALANCES Unrestrtaed Funds ZOZ5 2024 General fund 159,468 159.468 IB5,458 185.458 Re51ricted FurH15 2025 2024 Property fund One misSn One miSsn Ioc31 Untted appeal Bequests Bersevolent fund pw Youth & children's ftjnd Prtrschcol Moderators appeal World development appeal Orphan & chIren'$ society 1,753.956 65,828 1,834,507 44,(K)i 19,556 4,116 200 391 391 21 2.992 2.024 1,899 IA37.348 IJIY.839 19
an HIGH KIRK BALLYMENACONGREGATION I¥THE PREs8YfERIAN CHURCH IN IRELW4D NOTES TO THE ANANIJAL STATEMEpifs l¢orrfd) 31 De¢ember2025 Re¢onciliation ol mfftment of OpeniN& balance Income expendltsTe Trdnslers C105ing balance unrTIc1ed FurOs General fund 185.458 185N58 602,145 602.145 1544,9731 1544.9731 183.1621 183,1621 159,468 159,468 Restricted Fynd$ Property fvnd One mission One mission local United apFeal Bequest5 Benevolent fijnd pw Youth & Childn,5 fvnd Pre-school Moderatorfs appeal World developrnent appeal Orphan & children's society 1.834.507 44.wi 52.2( 125.660 11.627 37.622 104 1162,7571 1103,0151 131,4741 149,6301 12.1591 12.8931 30.(KXI 18181 19,847 1,753,956 65,828 19,556 4.116 2C<) 391 7.548 12.0611 2.693 391 31.338 61.302 165.4441 16S.1971 34.1¢ 8504 21 4,609 121 Iwi 2.932 125 322.916 2.992 2.024 IA37,348 1.899 I.913>9 14825691 83,162 Total 2AP39297 92561 11.027.542) 1.996A16 IB. Related PartyTranyrtion5 Rev Norman Cameron was a Trustee and receNed nurrEratIOn of E40.12412024-. £52.2711 and pension contrlbutions of £7,02112024'. £12,545) through PCI wr(h £5,47912024". f 7.0361 expenses being paid by the church. Rev Norman Carneron retired on 27 September 2025. The church erVed donaiKJns of E8,433 from the members of the Core88ti0n towards grft to Rev Norman Caron. The church gave Rev Norman Cameron several 8rfts totslling £18,684 on his retlfement. Mr Clifford White is a Trustee and has been employed by the church for the fvll year receiving rernUneratn of £31,636 12024.. £29.2691 ond pension COntribN)nS0f £76212024.. £6911. Dr Philip Mccartneyand MrGordon Montg0ryareTrUsteesand arealso directorsof MCC Comwter5 Ltd. MCCComputers Ltd was paid £959012024.. £6A161 in services kyowded during the year. 20