an
HIGH KIRK BAiLYMENACONGREGATIOP4 OF THE PRESBYTERIAN CHURCH 114 IRELAND
sTATEmEP￿oF 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
I￿31
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
I213￿39
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
Cu￿ntas5ets'.
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. arn￿ntS 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 liabil￿t$
159.468
I￿37.34$
1396,816
1099.297
Creditors.. amounts falling due after One￿ar
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/le4￿ndltsJ￿eJ ro rjet Cushfiowsfrom
operoting ortivitie5
Depreciation of tangible fixed assets
Net finance C￿t$
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 a￿￿tIeS
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 BALLYMENACoP4G￿GATh0N OFTHE PRES8￿RIAN CHURCH IN IRELAND
NOTES TO THE FIMANOAL ￿ATEmENTs
31 De¢ember2025
Acc￿ntIng poli¢ies
BASIS OF FINANCIAL STATEMENTS
The linancial ststements have been prepared in aCCordar￿e 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 state￿ntS 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. T￿Y 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 ￿ ex￿nded onty the restrKted p￿rIK)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 AttNit*s 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 eXpendi￿re
Where incoming resources have related ex￿nditure las with fundrasing ificomel the Incoming m50urces ancl relate
expenditure are rekx)rted gross in the SOF
Grants and don*ion5
Grants and donations are only included in the *>FA when thecongregatK)n has urKoTrdrtlonal enti￿e￿Er*t 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 e￿irnate of t￿Or¥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 dIstr*b￿ed 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 r￿￿ed 15 not included Fn t￿ accounts but is described in the tNstee¢ annual report.
Investment In¢ome
This is Included in the accounts wF*n recer￿ab￿.
Imiestmentgalns and1055es
Thi5 includes any galn or loss on Sale of Irbvestments and anygain or Joss ￿s￿IrIngfrOM 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 payrT*nt being a speclfic level Of servKe or output to be provided.
swh 6T3nt5 are onfy recogfti5ed in the SOFA 0￿e the recipient of the grant has provided the specffied service or output.
Granw payable without perfOrnIan￿ rondltlor
These a￿OnI¥ recognised in the accounts whena commitrr*nt has been madeandthere are condr(bnsto be rnetrelating
to the grant wh￿h ￿rnain in the control of tlEchallty.
Support Costs
SupportCOSts irKlude central funrtions and have allLKated to att￿rtY(0$t cate8ofies on a basis consistentwith the use
of resources, eo., allocating propertycost5 by fi￿)ra￿a$, 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 re￿ipt.
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 ￿lsexP￿tted useful lrfe as follows
BuildlNds
-over 50years
FIXtu￿5, 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
Ir￿oMe 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 retI￿rne￿t 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
Ge￿ra1 assernblyassessments
PreSb￿ery 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￿$5 of £60.(IX).
The minister of the congregation is employed ty the p￿fvrIan Church In IreL4nd which is a separate charity which has
not been reflected in employee costs above.
The congregation pays an assessment to the PreS￿rian Chuith in Ireknd forthe minister.
Thefollowing payments were made duringthe year..
ZOZ5
2024
Wages and Salèr*s
Social Security Costs
Pension contrib￿lOnS
40.124
5.167
7.021
52.271
6.929
12.545
11. PENSION cosrs
The ministerof the con8regatKJn is a rnern￿r of the Prestrytetion Church in Ireknd pen$￿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
adMiniste￿d 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 tollgre8at￿n durIngt￿year 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 congre￿tiOn tsperates a defined pensK)n coTrtribution Fw)IKyfor itsemployees. The scheme and its assets are held byan
independent scheme rnanager.The ￿n5￿fi 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
S￿34359
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 De￿rnber2o2s
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 misS￿n
One miSs￿n Ioc31
Untted appeal
Bequests
Bersevolent fund
pw
Youth & children's ftjnd
Prtrschcol
Moderators appeal
World development appeal
Orphan & chI￿ren'$ 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
unr￿TIc1ed 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 & Child￿n,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
925￿61
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 Co￿re88ti0n towards
grft to Rev Norman Ca￿￿ron. 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 rernUnerat￿n of £31,636
12024.. £29.2691 ond pension COntrib￿N)nS0f £76212024.. £6911.
Dr Philip Mccartneyand MrGordon Montg0￿￿ryareTrUsteesand arealso directorsof MCC Comwter5 Ltd. MCCComputers
Ltd was paid £959012024.. £6A161 in services kyowded during the year.
20