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

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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Finar￿181 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 Hatr￿k
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
F￿derICk 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

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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 cong￿gation. 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 coftgregat￿n. reb'red minsters and a representatsve elder appointed by the Kirk Session of each
congregation.

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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 I￿land. 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 alOngs￿e 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 reqU1￿ment 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.

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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. LC￿al 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 [Di￿lpIeShIp 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.

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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 ac￿nting 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

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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

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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

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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 CoM￿y1n9 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,

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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 appI￿able 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 aS￿e 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.

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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2025
Restricted funds are subjected lo restr￿lI0n$ 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 obl￿allOn 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 regist8￿d for VAT purpjses, therefore irrecoverable VAT is charged to the Statement of
Financi81 Activities. or capitalised as part of the cost of the re￿Ied 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 alIC￿ated 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% stra￿h1 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 Car￿ng 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

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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 Decem￿r 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 ￿Cn￿lS
3.242
46.144
Loan account
46,144
49.386
49.210
11

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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 Ro*J (Chufth Buikllngsl.
6. Employe
2025
2024
Employm¥nt Cts*ts
Wages and Sabries
Social Security Costs
P•nsion Contr1tr￿￿onS
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 310￿rnber 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

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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

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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
In￿nN￿j
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 Sch￿1 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

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The following pages do not fonn part of the statutory accounts.
15

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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 SuP￿Y 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
D*preoalion- 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 ch*g8S
Loan Inlerest
1.077
269
15,981
15,981
Total Other Resources Expended
1.077
16.250
17,327
Total ReSour￿S Expended
88.776
85.761
17.816 11.802
204,155
18