an
Ringsend Congregation
of the
Presbyterian Church in Ireland
Financial Statements
Year Ended
31" December 2025

RINGSEND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Recelpts and Payments Account)
fi)r the year ended 31.December 2025
IC 105573
Totsl
2024
Note
Unrestrlrted Re5trl¢ted Endowment
Funds
Funds
Funds
Total 2025
Receipts
Donatlons and legacies
Charitable activities
Other troding activities
Investment Income
Other Income
48,263
12.343
18.270
60,606
18,270
10,844
4.612
61,925
562
10,618
5,080
iii
10,844
3,978
634
Sub Total
63,085
31.247
94,332
78,296
Sale of Investments
Sale of flxed asset5
Loans Recelved
Total Receipts
63.085
31.247
94,332
78,296
Payments
Raising funds
Charitable activities
Investment costs
Other Expenditure
483
58,884
483
108,290
465
64,234
49,407
2,023
Sub Total
59,367
49.407
108.773
66,722
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
59,367
49,407
108,773
66,722
Net receipt£ I Ipaymentsl
Transfers between fvnds
118.1591
S,449
(14.4411
11,574
{5,449)
Net movement in funds
Funds brought fonNard
11.731) 112,7101
16,682
37,056
114,4411
53,738
11.574
42.164
Funds carried forword
12
14,951
24,346
39,297
53,738
Page I

RINGSEND CONGREGATION OF THE PftESBYfERIAN CHURCH IN IRELAND
srATEMENT OF ASSETS AND UABILMES
As at 31 December 2025
F￿dS
T(*al
Funds Reconcillatlon
Bank and Cash at start of year
16.682
11 7211
37,056
11? 71nl
53,738
Ng* rnnir•mont in fiinrl
42,164
11 47a
Bank and Cash at end of year
14,951
24.346
39,297
53.738
Bank & Cash Balances
￿3n￿ hrrniint
24 ?Q7
474A
Cash in Hand
39,297
53.738
Flxed Assets- Note 10
Church Premises includinR fixtures and r￿IngS
2.314,531 2.314,531
otherAssets
Investments- Note 11
Gift Aid receivable on donations
135.842
6,335
115.093
6,341
142,177
121.434
Approved by the Klrk Session at a meetinR on
Name
Date
Date
ij
ZI
Page 2

RINGSEND CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2025
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
A5 the total income of the congregation is less than £250,0(KJ the con8reBation have elected
to prepare its accounts on a receipts and payment5 basis, in accordancÈwith the provtsions
In The Charities (Accounts and Repjrtsl Regulations (Northern Ireland) 2015.
FUND ACCOUNTING
Endowment funds are fund5, the capital of which must be retained either permanently or at the
congregation's discretlon: the income derived from the endowment is to be used either as
restricted or unrestricted income funds depending upon the purpose for which the endowment
was established in the first place.
Restricted funds comprise lal income from endowments whlch is to be expended onty on the
restricted purposes intended by the donor and Ibl revenue donatSons or grants for a specifi¢
congregational artivity intended by the donor. Where these funds have unspent balances,
interest on their pooled investment Is apportioned to the indwidual funds on an average
balan￿ basls.
Unrestricted funds are income funds which are to be spent on the congregation's general
purposes. Designated funds are general funds set aside by the congreg*ion for use in the
future.
DONATIONS AND LEGACIES
Unre5trlcted Restrlrted Endowment
Funds
Ful￿$
FuDd5
Totsl
2024
Total
2025
Recorded giving
Loose collections
Donations and gift5
Gift Aid
40.109
1,492
640
6,022
7,222
2.785
643
1.693
47,331
4,277
1,283
7,715
46.645
4,275
3,503
7,502
48,263
12,343
60,606
61.925
Page 3

RINGSEND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
310ecemlJer 2Q25
CHARITABLE AcfiviTIES
Unrestri¢t•d
Funds
Restricted Endowment
Funds
Funds
Totzl
2024
Total 2025
Income from charitable activities
Grants
150
18.120
150
18.120
562
18,270
18,270
562
OTHER TRADING A￿1VITIEs
Unrertrfrt4d
Funds
Restrirted Endowment
Fund5
Funds
Total 2025
Tot•1
2024
Tradin8 income
10,844
10,844
10,618
10.844
10.844
10,618
INVESTMENT INCOME
Unrertrirted
Funds
Restrfrted Endo¥mient
Funds
Funds
Total
2024
Totsl 2015
Bank interest
Other investment income
251
3.727
375
259
626
3.986
272
4,808
3,978
634
4,612
5,080
Page 4

RINGSEND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO ThE ACCOUNTS Iconvd)
31 De¢ember 2025
OTHER INCOME
UnrÈstrlcted
Fund5
Restricted Endcwment
Funds
Funds
Total
21r24
Total 2025
Other income
iii
iii
RAISING FUNDS
Unre$trlcted
Funds
ftestrlcted Endowment
Funds
Funds
Totsl 2025
Total
2024
FWO envelopes
483
465
463
483
465
CHARITABLE AcrwmES
Unrèstrlcted
Funds
Restritted Endowment
Fund5
Fund5
Total
20Z4
Totsl 2025
General Assembly Assessments
Presbytery fees
Ministry and sUPPOrt slaff costs
Premises Costs
Congregational running expenses
Repair5 and Maintenance
Donations to Missions and charities
Governan￿ costs
7,230
367
33,282
11,417
1.681
3.877
Icx)
930
7.230
367
33,333
11,417
2,549
43.940
8.525
930
8,068
330
32,021
9.893
2,337
2,060
8,717
51
868
40,063
8,425
58,884
49,408
108,291
64,234
Page 5

RINGSENO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTE5 TO THE ACCOUFtrs {cont'dl
31 December 2025
OTHER EXPENDITURE
Unrestricte Ilestrfrted Endowmen
d Funds
t Fund5
Trtal
20Z5
rotal
2014
Other Expenditure
2,023
2,023
io.
FIXED A5$￿s
The congregation owns Ihe Church premises situated at 139 Cashel Road, Ringsend
and the manse at 120 Cashel Road, Ringsend together with the a550ciated fixtures. ffttlngs*
fittings, plant and machlnery.
These have an insurancè value of
Church
Church Hall
Manse
1,489.911
289.927
534,693
2,.314..&4L
The congregation also owns approximately 30 acres of land at 120 Cashel Road which had
an estimated market value of £240,IXIO at the year end.
ii.
INVESTMENTS
The congre8atlon has the following investments. Amounts are shown at market valuation.
2025
2024
Endowment Funds
Pro
ressive Buildin
Minister
Repair and Reserve
Societ
2,540
633
3,037
2,750
500
2,540
633
3,037
2,750
500
Sunday school
Youth Fellowship
9,460
9,460
Other Investments
Unrestrirted Investments
NFU Unit Managers Ltd Investment Portfolio Plan
HSBC shares138581
Aviva PLC shares1721
Progressive Bullding Soclety
77,104
45,285
493
3,500
71,600
30,197
336
3,500
126.382 105.633
TOTAL INVESTMENTS
135,842 115,093
Page 6

RINGSEND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconydl
31 December 2025
12.
FUND BALANCÉS
Balance at
start
Balance at
end
Fund
Receipt5 Payment
5urplu5 1
(Deflclt)
Transfer
Unrestrlct•d FundE
General Fund
16,682
63,085
59.367
3.718
IS,4491
14.951
16.682
63.085
59.367
3.718
15,4491
14,951
Restrirted Funds
Repair and Reserve
J"rave Kepair Fund
United Appeal
Wvrld DewelopTnent Appeal
Pres. Children'5 Society
Earl Haig
Sunday School
Cholr
26,531
69
13971
80
21,831
13
3.337
1,553
412
169
91
656
3.055
io
51
70
38.807
116,9761
13
11,0741
12301
4.175
13,730
82
13971
4,411
1,783
412
169
99
1,501
2,024
1,074
Iso
3,075
4,065
1,536
1.811
181
18451
1.031
io
200
3,267
3,220
2,417
1.821
11501
Youth Fellowshlp
Minister
Rev. Dinsmore Bursary
51
150
286
1801
206
37,056
31,248
49.407
118,1591
5,449
24,346
TOTAL CASH FUNDS
53,738
94,333
108,774
114.4411
39,297
P4e7

Independent examiner's report to the trustees of Ringsend Congregation of The
Presbyterian Church in Ireland
I report on the accounts of the Charity for the year ended 31 December 2025, which are set out on
pages I to 7.
Respertlve responslbllltles of trustees and examlner
The charity's trustees are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008. The charity's trustees consider that an audit is not required
for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and
that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act l Northern Ireland12008
to follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under section 65{9)(b) of the Charities Act
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65(9) Ib) of the Charities Act. My examination included
a review of the accounting records kept by the charity and a comparison of the accounts presented
with those records. It also included consideration of any unusual items or disclosures in the
accounts, and seeking explanations from you as trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit and
consequently no opinion is given as to whether the accounts present a 'true and fair view, and the
report is limited to those matters set out in the next statement.
Independent examiner's statement
In connertion with my examination, no matter has come to my attention..
(i)
which gives me reasonable cause to believe that in any material respert the requirements..
to keep accounting records in accordance with section 63 of the Charities Act and
to prepare accounts which accord with the accounting records and comply with the
accounting requirements of the Charities Act 2008
have not been met or
(2)
to which, in my opinion, further information is required in order to enable a proper
understanding of the accou nts to be reached.
Olive K Wallace ACMA, CGMA
OK Wallace Accountancy and Bookkeeping
101 Coolyvenny Road
Coleraine BT51 3SF
14 April 2026