an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December2025 Registered Charity In Northern Ireland (NIC105590)
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEESANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTFIATIVE DETAILS Ardstraw congregation ot the Presbyterian Church in Ireland 4 Deerparl( Road, Ardstraw, Omagh, CoTyrone, BT78 4LL Reglstere(J Charity in Northern Ireland INIC1055901 CHARITYTRUSTEES The Charity Trustees who served during the year ended 31 December 2025 and up to the date of this report wer8:_ Rev David William Reid Mr Robert Oliver Ilvorl McFarland Mr18mes Victor Deane Mr Samuel Stevenson Mr Trevor Galbraith Mr Ter8nce Moore Mrviclor Noel Magee Mr Oliver Edward Stevenson Mr Mervyn Smyth Mr William Robert Wallace MrTerenceAtcheson PRINCIPAL OFFICE BEARERS Minister Rev David William Reid Clerk of Session Mr William Robert Wellace Treasurer Mrs Am8nda Laird (resigned 2121261 Mrs judith Patrick lappointed 912126} INDEPENDENT EXAMINER Miss Judith Pollock 9 Drumlegagh Church Road Newtownstewart BT78 4HF BANKERS SOLICITORS Danske Bank Donegall Squarewest Belfast BT16JS McCoF)nell & Fyffe 21 Church Street Omagh BT78 1 DG
Presbyter ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl STRUCTURE AND MANAGEMENT The Klrk Sesslon The charity trustees of the congreg2tion are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyteii8n Church in Ireland. the Kirk Session seeks to Watch over and promote the spiritU81 interest of the congregation and of persons not connected with any conglegation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witnsss and service in the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members ol the Kirk Session are ex-ofticio members of the Congiegational Committee. The Kirk Session consists of the ordained minister and the ruling eldeTS of the congregations. All members are entitled to propose, speak an(J exercise equal votes at meetings, except that the Moderator, the mini8ters in active duty in the congregation, h85 no delibe¥ative but only a casting vote. Stated meetings of the Kirk session are held monthly except December, July and August. To be chosen for the office of the eldership in the congregation a person must be a voting member 8nd a regu18r attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregatlon or by the Kirk Session. Members are elected if they obtain rwo-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation 18 the responsibility of a Presbytery which superintends generally the spiritual and tempor81 affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Iretand. Ardstraw congregation of the Presbyterian Church has been assigned to the OmaEh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active minist&rs of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in ono body the whole Church and acting 8S Its supreme legislative, administr8tion and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business, it is dissolved. The membership of the General Assembly onsists mainly of the active ministers ot each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTIONAND PURPOSE The charltable puipose of the congregation is the advancement of religion. Ardstraw congregation of the PresbyLerian Church is a congregation ofthe Presbyterian Church in Ireland. The Presbyterian Church in Ireland, 8s a Reformed Church within the wider body of Chrlst is grounded in 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 members to play their part in fulfilling God's misslon to our world.
an ARDSTRAW CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEESANNUAL REPORT Icont'dl The congregation's mission purpose is to bring people to Jesus, support and nurture the Church family, magnify His name and build up Christians in their faith. Our vision is, by the grace of God, to be an inclusive, welcoming communily of Christ's people of all ages, which.. is increasingly chara¢terlsed by love for God, and love and concern for others- is committed to the historic Christian gospel as revealed in the Bible,. is relevant to people of this time and place. The congregation aims to live out its Mission 8nd Vision as a family of God's people by being.. A Covenant Community.. where our relationships are rooted in the promises of God by living faithfully toward him and toward one another An Intergenerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to matLJrity in Christ. An Outward looking Community.. where we want the blessings of God that belong to us In the gospel to become blessings for others beyond the bounds ol our Community. As a congregation of the Presbyterian Church in Ireland, we believethat the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and ShorteF Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice. ACTIVITIESAND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions duringthe year and all those who have been baptised and who have made a profession of faith in the Lord jesus Christ are admitted to the Lord's Supper. The congregation hold5 regular bible study and prayer meetings, also from October to April Café Church has been introduced on the second Sunday evening each month. This gives an opportunity for worship in a more informal setting and speakers are invited to give personal testimony and talk about their work. The congregation has a wide range of organisations including Sundayschool Bowling Club Boys, Brigade Girls. 8rigade pw Youth Fellowship Ilgnitej ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregation noimally meets for worship each Sunday at 11.308m. During rhe week the Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time ol prayer.
an ARDSTRAWCONGREGATION OFTHE PRESBYTERIAN CHLIRCH IN IRELAND TRUSTEESANNUAL REPORT Icont'd) As well as our regular services during the year we acknowledged God's gift of new life at five Sacraments of Baptism, two marriage services and gave thanks for faithful service and sought to comfort those who had been bereaved durinE the year. As at 31 December 2025, there were 346 cornmunicant members and 159 families connected with the congregation. The average weekly attendance at morning worship is 86. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister or elders. Mission and outreach At a local level the congregatlon made donations in excess of £4,000 to various external missions and chaiities. The congregation supports the Uniteij Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and OLJtreach on a denomination81 basis beyond what the congregation could do on its own. The United Appeal Fund provides financi81 support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff. enebles church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students. and financially supports congregation in the areas of worship. discipleship, global Mission, outreach, leadership and pasioral care. The congregation also contributes to the denominations annual World Development Appeal, Sunday School pioject and any other special appeals. Presbytery The congregation w8s represented at the regular meetings of Presbytery by our minister and l or one of the elders. This provides an important link between the congregations and the wider structures of the church. GenaralAssembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property 7 Derg Road was purchased as a new manse and has been occupied since March 2022. Organisations Bowling Club meets each Tuesday evening. Girls, Brigade meets each Monday night.. Explorers at 6.30-7.30pm. Juniors at 6.45-7.45pm. Seniors & Brig8der'$ 7.45-8.45pm from Septemberto March. Boys, Brigade meets each Wednesday night: Anchor Boys at 6-7pm. Juniors at 6.30-7.45pm, Company & Seniors at 7-9pm.
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT l¢ont'dl Youth Fellowship Group Ilgnitel meets on the 1" and 3, Sunday nights of the month. PW meets on 2'°Thursday ofthe month from Octoberto April. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. PUBLIC BENEFITSTATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by prDviding benefitto its members and the general public by m8king known the Christian Gospel of the Loid Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechismsl leading to spiritual and moral development and opportunities for response to Bible teaching. In turn. this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need lincluding the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedbackfrom members, theirfamilies, and members ofthe public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses. Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However. this is incidental and necessary in order to f urther our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirectcontactwith, the community in which pastoralservices are provided and othercommunities throughout Northern Ireland, the Republic of Ire18nd, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contribLJtions through the Weekly Freewill Off ering. There were 163 contributors during the year12024: 1531 donating a total of £53,99012024: £50,029).
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl Total Income of the congregation during the year was £128,891. compared to £135,275 in the previous year. Expenditure decreased from £136,910 to £115,443. STATEMENT OFTRUSTEE RESPONSIBILITIES The Trugtees are responsible for preparingthe annual report and the fSnanclal statements of the congiegalion in accordance with 8ppllcable law and gener811y accepted accounting practice. As the congregations total income does not exceed £250,000, the Trustees have elected under Section 64131 of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilitie5. The Trustees are responsible for keeping adequate accounting records that are suff icient to show and explein the congregation's Iransactions and disclose with reasonable accuracy at anytime its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection ol fraud and other irregularities. Approved by the Kirk Session at a meeting on i e and signed on its behalf by: Signature.. Signature.. Rev David W. Reid Minister Mr William Robert Wallac? Clerk of Session
Presbyter an INDEPENDENT EXAMINERS REPORTTOTHE TRUSTEES OF ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the fin2ncial statements of Ardstr8w Presbyterian Church for the year ended 31 December 2025 which comprise statement of financial activities, statement of assets and liabilities and the related notes. Respective responsibilities of trustees and examlner As the charity's trustees you are responsible for the preparation of the financial statements in 8ccord8nce with the Ctt8rities Act (Northern Irelandl 2008. It is my responsibility to:_ Ex8mine the financial statements under section 65 of the Charities Act INI) 2008. Follow the procedures laid down in the general directions given by thÈ Charity Commission for Northern Ireland under section 6519llbl of the Charities Act INII 2008. State whether particular matters have come to my attention. Bagls of independentexaminer's report I have examined your charity linancial statements as required under sectlon 65 of the Charities Act INI) 2008 and my examination was carried out in accordance with the general directions given by the Chaiity Commission for Northern Ireland under section 651911b} of the Charities Act INI) 2008. The examination included a review ol the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideiation of any unusual items or disclosures in the financial statements and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. 1. That accounting records were not kept in accordance with section 63 of the Charities Act INII 2008. 2. That the financial statements do not accord with those accounting records. 3. That the financial statements (io not comply with the accounting requirements of the Charities Act INI) 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparingtheir financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is further information needed for a proper understanding of the financial statements to be reached. Independent examiner's statement I have COpIeted my examination and have no concern8 in respeci ol the matters111 to141 listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Signature: Name: Miss Judith Pollock FIATI FCA Addr8SS: 9 Drumlegagh Church Road . Newtownstewart Co Tyrone BT78 4HF Professlonalquallfication: Fellow Chartered Accountant (Chartered Accountants Ireland) Dated:
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND STATEMENTOF FINANCIALACTIVITY (Receipts and P?yments Account) FORTHE YEAR ENDED 31 DECEMBER 2025 Note Unrestrlcted Funds Restrlcted Funds Endowment Funds Total 2025 Total 2024 Re¢elpt$ Donations and legacies Ch8ritable activities Other tYadSng activities Investment Income Other 75,399 30,252 19,559 105,651 19.559 112,311 18,876 2,403 355 923 3,326 355 3,386 702 78,157 50,734 128,891 135,275 Sale of Investments Sale of fixed assets Loans Received Total Recelpts 78,157 50.734 128,891 135,275 Payments Raisingf unds Charitable activities Investment costs Other 656 72,715 656 114.787 573 135,127 42,072 73,371 42,072 115,443 135,700 1,210 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 73.371 42.072 115,443 136,910 Net receipts / Ipaymentsl Transfers between funds Movement in fund value 4,786 17421 8,662 742 13,448 11,6351 Net movement in funds Funds brought forward 4,044 19,071 9,404 55,193 13.448 74,264 11,6351 75,899 Funds carried forward 12 23,115 64,597 87,712 74,264
an ARDSTRAW CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OFASSETSAND LIABILITIES AS AT31 DECEMBER 2025 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2025 Total Funds 2024 Funds Reconcillation Bank and Cash at 1 January 2024 Nèt movement in funds Deduct non-cashlbank ielated endowmentfunds 19,071 4,044 55.193 9,404 74,264 13,448 75,899 11,6351 Bank and Cash at 31 December2025 23,115 64,597 87,712 74,264 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 88,428 74,264 88,428 74,264 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Inve8tments- Note 11 Gitt Aid receivable on donations 5,195,343 4.916,151 98,935 103,375 5,294,278 5,019,526 Llablllties Loans Other Approved bythe Kirk Session at a meeting on and signed on its behalfby.. Sign8ture'. Signature: Rev David W. Reid Minister Mr William Robert W8llace Clerk of Session io
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports) Regulations INorthern Ireland) 2015 to prepare its accounts on 8 receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capit81 of which must be retained either permanently or at the congregation's discretion. the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purposefor which the endowmentW88 established in the first place. Restricted funds comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donation8 or grants for a specrfic congregational activity intended by the donor. Where these funds have unspent balances, interest on theiT pooled investment is apportioned to the individual funds on an average balance basis. 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 ¢ongregation for use in the future. DONATIONS AND LEGACIES Unrestrlcted Funds Restrlcted Funds Endowment Funds Total 2025 Tolal 2024 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 59,582 1.198 3,234 11,385 21,180 1.014 2,998 5,060 80,762 2,212 6,232 16,445 78,919 3,254 10,816 19,322 75,399 30,252 105,651 112.311 li
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS Icont'dl YEAR ENDED 31 DECEMBER 2025 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Income from charitable activities Feesfrom weddings and funerals Fundraising events Membership fees Grants 11,673 11,673 12,442 7,886 7.886 6,434 19,559 19,559 18,876 4. OTHER TRADING ACTIVITIES Unrestricted Fundy Restrlcted Funds Endowment Fund$ Total 2025 Total 2024 Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Deposit interest General Investment Fund Rents investment properties Other investment income 663 1,740 153 770 876 2,510 970 2.416 2,403 923 3,326 3,386 12
ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS Icont'dl YEAR ENDED 31 DECEMBER 2025 OTHER INCOME Unrestrlcted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Insurance claims Other income 355 355 702 355 355 702 RAISING FUNDS Unrestrlcted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 FWO envelopes Fundraising events 656 656 573 656 656 573 CHARITABLE ACTIVITIES Unrestrlctad Funds Restricted Fund$ Endowment Funds Total 2025 Total 2024 Gener81AssemblyAssessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 14.482 487 37.930 19,816 14,482 487 37,930 43.471 18,417 16,321 433 36,583 63,812 17,348 23.655 18,417 630 72,715 42,072 114,787 135,127 13
Presbyter an ARDSTRAW CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS (cont'dl YEAR ENDED 31 DECEMBER2025 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Investment properties expenses Purchase of investments 1,210 1,210 10. FIXED ASSETS The congregation owns the following premlses and the associated fixtures, fittings, plant and machinery which have insurence values as follows: Church Building Church Hall Sextons House Manse 4a Deerpark Road, Ardstraw, CDTyrone, BT78 4LL 4b Deerpark Road, Ardstraw, Co Tyrone, BT78 4LL 4 Deerpark Road, Ardstraw, Co Tyione. BT78 4LL 7 Deig Road, Victoria Bridge, Co Tyrone, BT82 9JW 2,914,135 1.437,417 218,584 625,207 £5,195,343 11. INVESTMENTS The congregation has the following investments which are shown at market valuation. 2025 2024 General Investment Fund 98,935 103,375 98,935 103,375 14
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS Icont'dl YEAR ENDED 31 DECEMBER 2025 12. FUND BALANCES Fund Balance Receipts Payment at 111125 Surplus / (Deficit) Transfer Balance at 31172125 Unrestricted Funds General Fund 19,071 78,157 73,371 4,786 17421 23,115 79,071 78,157 73,371 4.786 17421 23,115 Restricted Funds PropertylBuilding Fund Missions and charities Missionslspecial Funds DonationslBequests PW Funds Girls Brigade Bowling Club Youth Council Boys Brigade Sunday School 31,187 13,269 13,279 668 166 1,130 5,475 8,046 1,630 5,056 2,015 8,159 14,199 1,133 5,110 19201 14651 166 415 90 4,376 12871 802 16251 12871 920 36,010 1,348 10,268 340 4,007 2,544 354 1,943 3,202 883 10,434 1.203 3.896 5,919 354 2.396 3,502 715 5,385 3,670 1,917 4,254 2.640 448 12011 11,0011 287 13491 925 55.193 50,734 42,072 8,662 742 64,597 Total 74,264 128,891 715,443 13,448 87,712 15