an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Registered Charity In Northern Ireland {NIC105591
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Finar181 Statements for the year ended 31 December 2025 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Union Road con9regation of the Presbyterian Church in Ireland 16 Union Road Magherafell Co Londonderry BT45 50F Registered Charity in Northem Ireland INIC105591) CHARITY TRUSTEES The Charity Trustees who served during the year or who wer8 trustees al the date of thi$ report were I Cousley A Hatrk l Francls S McKeown F G811ick T Patterson J Grant G Watterson PRINCIPAL OFFICE BEARERS Minister Assistant Minister Clerks of Session Tre8surer Rev Ashley Graham Vacant Gordon Watterson FderICk G811i¢k INDEPENDENT EXAMINER David Lytlle + Co Ltd 15 Meeting Street Magherafelt Co Londonderry BT45 6BN BANKERS Ulster Bank 20 Broad Slreel Magherafelt 8T45 6JR
an UNION ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONT'D) STRUCTURE AND MANAGEMENT The Klrk Sesslon The Charity TTU51ees of the congregation are members of the Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks lo watch over and promote the spinlual interest of the congregation and of peryons not connected with any corKJregation who are within ils bounds. 11 ensures pastoral care is in place in the congregation and seeks lo further the contribution of the Church lo Christian witness and service in the community. The Kirk Session has delegated lo its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging lo the conggation. Members of the Kirk Segsion are ex-officio members of the Congregational Committee. The Kirk Session consi51s of the ordained minister and the mling elder5 of the congregation. All members are entitled to propose, speak and exercise qual voles at meetings. except that the Moderator. the ministers in active duty In the congregation. has no deliberalive bul only a castsng vole. Stsled meetings of the Kirk Session are held on the second Tuesday of altemative months (October, December. February, April & June) and al other limes as required. To be chosen for the office of the eldership in the congregatson a person must be a vollrKJ member and a regular attendant al ils ordinances. The selection of those proposed lo be called to the office can either be by the congregation or by Kirk Sesslon. Members are elected il they obtain tsTrthirds of those who vole. Pr•$bytery Under the Presbylerfan Church in Ire18nd form of governance the corporate ov8tsighl of a congregation is the responsibility of a Presbytery which superinlends generally the spinlual and tempor81 affaiis of the congreg81ions assigned lo il by the General Assembly of the Presbyterian Church in Ireland. The Union Road congreg8lKJn of the Presbyterian Church has been assigned lo the Tyrone Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned lo il by the General Assembly. minsters who have retir Irom aclive duty and an elder appoinled by the Kirk Session of the congre98lion. The General A$%•mbly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as ils supreme legislalive, adrninislralion and judicial authority. in dealing with all mallers brought before it. The General Assembly 18 normally conslituled dunng the firsl week in June for worship and lo conduct its business. At the end of business il is dissolved. The membership of the General Assembly consists mainly of the active ministers of each coftgregatn. reb'red minsters and a representatsve elder appointed by the Kirk Session of each congregation.
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONT'D) Objectives and activitles Union Road Presbylerian Church is a congregation of the Presbyterian Church in Ireland. We hold regular seNices of worship and other religious acts"vilies. These, and all that follows. are open lo anyone of appropriate age andlor gender lo access. without regard to whether they are members ol our congregat10n. Through prayer, support our members, our own Church. other Christian Churches. Ihe community and leaders in society and government. Organise meetings and events that promote our charilable purpose. Participate in the life of the local community. Participate in and support what the Presbyierian Church in Ireland and the supervising Presbytery does. Support other secular 8nd Christian organi$8tions and ch8rili8s Ihrough volunteering. financial gifts and prayer. Thè Presbyterian Church In Iland. as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through f811h in His Son and by the pknver of His Spirit. and to enable her members to play their part in fulfilling God's mission to our workj. The Congregation meets for worship every Sunday (12 noon & 6.30pml and visitors are welcome lo join. The Sacr8menl ol the Lord's Supper is observed on sever81 C8S1On5 during the year and all those who have been b8plised and who have made prolession of Iheir faith in the Lord Jesus Christ are admitted lo the Lord's Supper. The con9regalion holds r6gu18r times of Bible Study and prayer meetings alOngse a wide range of organisalions including:" Boys Brigade Encounter Ladies Bible Study Bib18 Class Sunday school Presbyterian Women Hard Corp5 Men's Bible Study Mums & Tols Discipleship Groups Pause for Praygr Achlevements and porformance Th8 Presbyterian Church in Ireland meets the public benefft reqU1ment by prov*Jing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through tpte advancement of religion. The direct benefits which flow from the PLJrposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's sul)ordinate standards Ilhe Westminster Confession of Faith and the Shorter and Larger Catechisms} leading to spiritual and moral development and opportunitles for response lo Bible teaching.
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONT'D) In turn. this framework leads lo practical expressions of Christian beliefs and standards in the local communily such as through the care of those in need (including the sick. disabled and bereaved). Generally the above benefrts are delivered locally by congregational churches and rnembers, or are facililaled through presbyteries or are organised and delivered centrally. LCal delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noti¢eboards. printed material. press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and irtfomial and adthoc feedback from members. their femilies, and members ol the public. The purpose does not lead lo ham. The only private benefil flowing from our purpose Is related lo Ministers, Missionaries. Deaconesses, Irish Missio 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 fvrther our charitable purp)se. 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 indirect contact with, the community in which pastoral services are provided and other communilies throughoul Northern Ireland, the Republic ol Ireland, and worldwide which benefit from our engagement with and support for l)olh Chnstian and other secu18r organisations, chari118S and individual members of the public. The congreg8llon norm811y meets lor WQfship each Sunday al 12 rthn and 6.30pm. On Thursday evenings. we meet for 'Pavse for Prayer, allernaling with Home Bible Study Groups [DilpIeShIp Group$l which generally meet in homes across the town and beyond. As well as our regular services during the year we acknowledged God'$ gift of new life through I Sacraments of Baptism. During the year there were no new Communicants added lo the Church family. At 31 December 2025 there were 172 commLtnicanl members and 175 families connected with the congregation. The average we&kly attendance 81 morning worship is around 280.
an UNION ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONT'D) FINANCIAL REVIEW The congregation's main source of income is members. contributions to the General Fund Ihrough the Weekly Freewill i)ffering, and the Building Fund. The resLstts for the year are sel oul on in the financial statements. which the Trustees Ix)nsider to be sali5faclory. The reserves of the Congregation are held for the advancement of its charitable purpose. other than restricled reserves which are held for a desfjnaled purpose. STATEMENT OF TRUSTEE RESPONS181LITIES The Trustees are responsible for preparing the annual report and the financial gtalements of the congregats'on in accordance wlth applicable law and generally accepted accounting practice. In prep8ring the financial statements the congTrgalional committee should follow best praclTh and.. Select suitable accounting policigs and apply them consislenlly: make judgements and eslimales that are reasonable and prLKlent-, follow the recommendations of Ihe accounting professional with regard lo Ihe fomi and Content ol the financial stalemenls. or lo disclose and explain any departures therefrorn,. and prepare financial statements on the going concern basis, unless it 1$ inappropriate to assume that the congregation will be able to continue to meet its Obligat$. The Trustees are responsible for keeping adequate acnting records that aTr sufficlent to show and explain th8 congregation's transacb'ons and disclose with reasonable accuracy al any timg Ils financial position. They are also responsiblo for safeguarding the assets of the congregation and hence for tsking reasonable steps for the preventson and detection of Iraud and other irregularities. derick Gallick Gordon Watterson Trustee Trusteg
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF UNION ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of Ihe Trust for the yeaf ended 31 December 2025, which are set out on pages 8 10 15. Respectlve responslbllitles of charity trustegs and examiner As the charity $ Trustees. you are responsitAe for the preparation of the accounts in accordaft with the Charities Act (Northern Ireland) 2008. 11 is my responsibility to.. . examine the accounts under section 65 of Ihe Charities Acl follow the procedures laid down in the general Oirections given by the Commission under section 6519}Ibl of the Charities Act stale whether particular matters have come to rny attention. Basls of Independent examSner'$ report I have examined your charity accounts as required under gectKJD 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commi5$ion for North8m Ireland under section 6519llb} of the Charili8s Act. My exarninalion included a review of th8 accountsng records kept by the eharily and a comparison of the accounts presented with those records. 11 also included consideralion of any unusual items or disclosures in the accounts and seeking explanations from you as charity Trustees concerning any such matters. My role is lo Slate whelher any material matters have comg to my attention giving me cause lo believe.. 1. That accounllng records were not kept in accordance with section 63 of the Charities Act 2. That the a¢UnIS do not accord with those accoLJnting re¢ords 3. That the a¢eounts do not comply with the accountsng requirements of the Ch8rilies Act 4. That there is further information noeded for a proper understanding of the accounts lo be reached. Independènt examlner's statement I have completed my exarninalion and have no concems in respect of the matters111 to (4) listed above and, in connection with lo lowing the Directions of the Charity Commission for Northem Ireland, I have found no matters that require drawi lo your 8ltenlion. hen Geagh FCA CTA on behalf of Davld Lyttte + Co Ltd Chartered Accountants Statutory Audltors Date 15 Meeting Street Magherafelt Co Londonderry BT45 6BN
an UNION ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Restricted Funds Funds 2025 Total Total Note 2025 2025 2024 Income from Regular Direct Giving Donations and Legacies Activities that Generate Income Other Income Sources Total Income 139,145 99.217 6.737 4,279 16.766 126,999 238,362 6.737 4.319 19.367 268,785 220,159 15.000 7.882 18.141 261.182 2.601 141.786 Ex endlture on Central Church Assessments Ministry and Support Staff Llfe and Work Govemance Propety and Equipment Grants lo Missions and Charities Other Resource5 ExFended Total Ex ndlturo 19.130 42.678 12.191 6.712 6,988 19,130 42,678 23.993 6.712 76,499 17,816 17,327 204,155 20.893 42,708 22.175 8.305 77,329 23,989 17,112 212,511 11.802 69.511 17,816 16,250 115,379 1.077 88,776 Net Income for the Year 53.010 11.620 64,630 48,671 Exce tlonal Items Cost eliminated on reconstruction of Manse Depreciation eliminated on reconslruclion of Manse Transfers Net movement In funds $3.010 11.620 64.630 48.671 Funds brought forw8rd 298,978 713.536 1,012.514 963,843 Funds carried forward 351.988 725.156 1.077.144 1.012,514
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2025 Notes 2025 2024 Fixed Assets Tangible Fixed Assets 1,088,792 1.113,701 Current Assets Debtors Cash al bank and in hand 32,887 111,898 144,785 39.391 112,488 151,879 Creditors < 1 year (49.3861 149,210 Net Current Assets 95,399 102.669 Creditors > 1 year 1107,0471 (203,8561 Net Assets 1,077,144 1.012,514 Funds Unrestricted Funds Restricted Funds 351,988 725,156 298,978 713,536 10 1,077,144 1.012,S14 For the ye8r ended 31 D¢¢ember 2025 the charity was enif(led to exemption from audll under section 65 of the Charities Ad (Northern Ir8landl 2008. Trustees, responsibilities The mernbers have not requested the charity to obtain an audit of its accounts for the year in question in accordance with section 65; and The trustees acknowledge their resF)onsibilities for CoMy1n9 with the requirements of the Act with respect lo accounting record5 and the preparalicm of accounts. These financial statements were approved by the board of trustees and are signed on their behalf by.. Fred ck G811ick Trustee Gordon Watterson Trustee Date 1314(1,
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 ACCOUNTING POLICIES BASIS OF PREPARATION The princip81 accounting policies adopted, judgements and key gources of estsmalion uncertainty in the preparation of the financial ststemenls are as follows.. al Basis of Preparation The financial statements have been prepared in accordance wilh Accounting and Reporting by Charilies'.Slatement of Recommended Practice appIable to charibes preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 20151 and the Charities SORP. Union Road Presbyterian Church meets the definition of a public benefit entity under FRS 102. Assets and liabililies are initially recognised at historical cost or transactw)n valua unless otherwise staled in the relevant accounting policy noles. bl Preparation of the accounts on a going concern basis Unlon Road Presbyterian Church hag prepared the accounts on a going ¢oncem basis. The balance sheet is strong with strong continued support by Ihe members. cl Income Income is recognised when the charty has enliuemenl lo Ihe funds. ¢ondition$ attached to the items of income have been mel, il is probable that the income will be received. and the amount ean be measured reliably. Income from government and other gfants. whether capital grants or revenue grants, is recognised when the charity has enlillemenl lo the funds. any perfomance conditions attached lo Ihe grants have been mel, it is probable that the Income will be received, and the amount can be measured reliably and is not deferred. dl Donated services and facilities In accordance with the Charities SORP IFRS 1021. the gener81 volunteer lime of the Charity s volunteers is not recognised financially in Ihe Statement of Financial Actsvilies but their valuable contribution is acknowledged in the Trustees, report. e) Interest receiv8ble Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.. this is nom)ally upon notrfication of the interest paid or payable by the Bank. fl Fund accounting Unrestricted funds are available for use at the discretion of the Congregational Committee in furthèrdnce of the objectsves of the charity. Designated funds comprise unrestricted funds thal have been sel aSe by the Congregalional Committee for Particular Purposes. General funds may be transferred lo desKJnated funds where the Congregational Committee wish lo use these funds for a specific purpose. Such funds rnay be transferred back to general furKls once the criteria for the designation have been met or are no longer applicable.
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 Restricted funds are subjected lo restrlI0n$ on their expenditure imposed by the ¢Jonor or through the terms of the appeal. gl Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constTU¢tive obligation to make a payment lo a third party, il is probable that settlement will be required and Ihe amount of the oblallOn can be measured reliably. Expenditure is classified under the following aelivity headings.. Expenditure on charitable aelivilies includes the cosls of ntral church assessments. ministry and support staff. coreloam and org8nis8tion$ experKlitur8, church running costs and administration. don8tions and oth8r support services lo further the purposes of thè charity and their associated support costs. The church is not regist8d for VAT purpjses, therefore irrecoverable VAT is charged to the Statement of Financi81 Activities. or capitalised as part of the cost of the reIed asset. where appropriate. h) Alloe8tion of support coslg Support costs are those functions that assist the work of the charty bul do not directly undertake charitable clivilies. Support costs include back offico cosls. finance, human resources. PayToII and governance costs which support the charity's aclivities. These costs have been alICated a9ainsl the expenditu on charitable 8clivilies. il Operating leases The church has no operating lease$. l) Tangible lixed assets and depreciation Depreciation is Pfovided at rates calculated to wrile off cost less residual value of each asset over ils expected useful lrfe, as follows: Manse Moeling House Garden Street Hall 2% Str8HJhl line 2% strah1 line 2% Straight line kl CAsh al bank and irb hand Cash at bank and cash in hand includes cash and short lerm highly liquid investments with a short maturity of three months of less from the date ol aequisilion or opening of the dewsit or similar account. 11 Taxation The church is a registered charity and the charitable tax exemptions 8re therefore being claimed to the extent that income andlor gains are applicable and applied lo charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied lo charitable purposes only. ml Critical accounting estimates and judgements In the application of the Charity's accounling policies, the Trustees are required to make judgements, eslimates and assumptions about the Carng amount of assets and liabilities that are not readily apparent from olher sources. The estimates and associated assumptions are based on hisloncal experience and other factor5 that are considered lo be relevant. Actual results may drffer from these esb"mates. The estimates and underlying assumptions a reviewed on an ongoing basis. Revisions to accounting estimates are recognised in Ihe period in which the estimate is revised where the revision affects only that pericxl, or in the period ol the revision and luture periods where the revision affects both current and future periods. 10
an UNION ROAD CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 2. Fixed Assets M••ting Hous? Garden St Manse Hall Total Cost A5 at 1 January 2025 416.881 478.S35 3SO.LKIO 1.245,416 Additsons As al 31 Decemb¥r 2025 416.881 478.535 350,(M)O 1,245.416 Depr•clalion Ay at 1 J8nuery 2025 13.238 66.997 51.480 131.715 Charge for th8 year 8,338 7,000 24.909 As at 31 Decemr 2025 21.576 58.480 156.624 N•t 8ook Valu• As at 31 December 2025 As al 1 January 2025 395.9)5 401,967 411 $38 291.520 1 088.792 403.643 298.520 1.113,701 3. D?btors 2025 2024 Other D8blors Gift Aid Rèceivable 32.887 39,391 39,391 32.887 4. Crndltorn < 1 year 2025 2024 Other creditors and CnlS 3.242 46.144 Loan account 46,144 49.386 49.210 11
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (CONT'D) 31 DECEMBER 2025 S. Credltors > 1 year 2025 2024 Loan 8ccount 107.047 203,856 107.047 Th8 bonk108n is secured by a fitst18gal charge ov8f 14. 16 & 18 Unw RoJ (Chufth Buikllngsl. 6. Employe 2025 2024 Employm¥nt Ctsts Wages and Sabries Social Security Costs P•nsion Contr1tronS 30,541 652 30.703 583 4.433 35.626 5.874 37.160 Number of employees The average number of employees. including the minister of the eongregation. during the year was 1 12024.. 11 There were no employees in receipt of employeg benefits in excess of £60,000. 7. Penslon Costs The minister of the congregation is 8 membar ol the P$bYterIan Chur¢h in Ireland Pension Scheme120091. This IS 8 scheme operated by the Presbyterian Church in Ireland. 8 separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent lo thg employer's pension contribution for the Scheme and based on the gtlpend paid to the minister. The Presbyterian Church in Ireland Pension Scheme120091 is a funded scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The scheme has assets held in a separaloly administered fund managed by a board of Iruslees. The Presbyterian Church and the Scheme Iruslees have agreed a funding plan to ensure the scheme is sufficiently funded lo meet current and lulure obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed lo pay from 310rnber 2015 contributions of 2411Tro of pensionable salaries to cover the accrual of benefits for future gervice, expenses. Ihe cost of insuring death in service benefits and funding the heme deficit. The contributions made by the congregation during the year were £4.43312024: £5.8741 12
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (CONT'D) 31 DECEMBER 2025 8. Related Party Transactlons None of the Trustees received any remunerdlion. no Trustees daimed expenses during the year in connection with their duties. During the year the congregation contributed the followiThJ amounts to funds of the General Assembly of the Presbyterian Church in Ireland, a separate charity.. £18,17312024.. £20.1081 for congregational assessmenls £6,95512024.' £6,742) towar(Is the United Appeal The congregation contributed £95812024: £785} towards Presbytery Assessments during Ihe year. There were no other related paty Iransaclion$. 13
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (CONT'D) 31 DECEMBER 2025 9. Unrestrlcted Funds- Mtsvements In thg year Balance at In(x%niThJ Funds ounts Translers Balance at 01101r2025 31112rd025 General Fund 298.978 141.786 188,7761 351,988 10. Restricted Funds- Movements 111 the year 8alanc8 ai InnNj Fundg Am¢)unts Transfers Balancg at 01101r2025 Exwnd8d 3111212025 Bulldlng and Property Building fund Property ltsnd Harve$t fund 70.413 185.7601 49,581 578.799 574.699 4,1 51.7Cp) 6.892 58,601 691,336 81.405 (85.7fnl 686.981 Mllslon Mission and Special ColloctNy)s Other 6.834 32,959 117.9461 21.847 Boys Brigadg Fund PW Fund 6.699 16,1431 12.4841 12,5891 7,600 3.486 2,719 1.227 3.251 1.948 Sunday Sch1 Fun¢J Youth Fund Ignite Fund Ladi05 Dey Fund Mum8 and Tots Fund Christmas Fund 246 246 573 (457} 496 3.S57 357 3.914 15,366 12,635 111.673} 16,328 Totsl Restricted Funds 713,536 126.999 1115,3791 725,156 14
an The following pages do not fonn part of the statutory accounts. 15
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Incoming Resoure•s Unrestrlcted Building Restricted Oth•r Totol Gontral Property Mission Regular Dlred Gbvlng Recorded Giving Gift Ai¢J receivable 117,¢MO 21,020 1.085 61.8W2 9.917 2,462 13.3C 3.571 3.898 2.252 193,782 34,883 9,697 375 Loo80 Collections Total Rogular Dirgct Gfvlng 139,145 74,271 20.775 4.171 238,3e2 Dtsnatlons and L•gacie5 Received lor Congregaiional Org8nisati$ Gift Days, Special Coll8ctions and C)onabons Lega¢igs and Bequests Total Oonatlong and Legacle• 487 487 750 750 19) 5.310 5,500 940 5.310 487 ,737 A¢tlvltles that Generatè Incom• Income from Church Events Weddings. Funeral. el¢ Income Irorn Youth Events Hall Rent8 821 821 40 328 328 450 450 Car Park Income 2.680 2,680 Total Activitlès that G•n•fate Ineom? 3,130 821 328 4,319 Oth•r Incom• Soure•8 Rental Income Miscellaneous Incom Lecumpher Shared Expenses Church Organisalion Income Total Other Ineome Sourc 5.748 107 8.919 2.601 7.847 2.601 7.847 2.601 3,064 5,748 7.954 19.367 Total In¢omlng Resourcgs 141.786 81.405 32,654 12,940 268.785 16
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Resources Expended Unrestrictod Buildiny Restrieted Total Genvral Mlssion Other Property Central Church A58•ssments Central Ministry Fund Communication5 Department Minisiers. Pension Scheme Fund Widows ol Minisiers. Fund Incidentsl Fund Prolonged Disability Fund Ministerial Developm&nt Fund Sick SuPY Fund Assembly Buildings Exlgrnal Work Prèsbytery Fees Minister's N81ion81 Insuranco Students Bufsary Fund Total Centrnl Chureh As8e••ments 3.847 3,847 1.086 4,433 4.433 2.fj88 1S8 2,688 158 1,381 958 958 3.198 1.381 3,198 1,381 19.130 19,130 Minlstry and Support Stsff Minister's Stipend Olhar Ministry and Support Staff Totsl Mlnlstry and Support Siaff 31,193 31,193 11,485 11.485 42.678 42,678 Llfe and Work Worship and FelLowship Discipleship and Ministry Mission and Oulreach 4.131 11.802 15.933 8,060 Total Llfe and Work 12,191 11,802 23,993 Governance Other Professional Fees Other Sundry Exp8nses Printing and Stationery Books and Materials 3.760 3,760 2.124 2.124 828 828 Totsl Governance fj.712 6,712 17
411 an UNION ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Resources Expended Unr•strict•d Building Rtstricted Total General Property Mi$sh)n Other Property Jnd Equlpmgnt 1.258 19.8 24.712 21.148 25,619 4,700 Rèpairs and Maintenan¢ Insurances 4.700 Construction Purch8s9d Asset$ 123 123 Manse Rental 6.988 44.602 51.590 D•preciJtion D•precialion- Manse Depraaetion- Me8tir#J Hguse Dpreoalion- Garden Slr8et Hall Total Depr•elatlon 8,338 9,571 8,338 9,571 7.000 24,909 24,909 Tolal PTop•rty and Equlpment 6,988 69,511 T6,499 Gronts to Mlsslon• and ChArttle• Uni18d Appeal Other PCI Schem&s 6,9S5 6,95S Oiher Missions and Chariligs Total Grants to Mlssions and Charitie¥ 10,861 10,861 17,816 17,816 Other Resources Expended Retirernent Gift B8nk interest 8nd chg8S Loan Inlerest 1.077 269 15,981 15,981 Total Other Resources Expended 1.077 16.250 17,327 Total ReSourS Expended 88.776 85.761 17.816 11.802 204,155 18