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).

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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 CO￿pIeted 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

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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

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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

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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
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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

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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