an Tctsl Funds 2025 Yo1 Funds 2024 tk)nations and legacjes Charitable 8cti¥tties OthertradiTrg a¢tiwt Inve5trnents 137.313 333.921 2.723 345,841 10.414 47 43 197 ioi S,952 345.719 121 4.072 36ON96 7rtal ExpenthUre. Ra15inE funds Charitable act1 Other 11,IS51 11862411 ILISS 1284.S871 ii.iioi 13C4),8931 6,8961 (308A991 51.597 1983461 17841 199.UOI Net Incomellexpenditurel Transfers between fvnds N*tiiwment In funds 1286W61 59,193 14.727 ILn7 47J66 S9J93 $4597 rotal fun(ts brought foard Totslfvnds tarrlqdfornard 15.093 3.455.874 3A70.%7 3>),160 3.419.370 3N70.967
an Total Fw 2026 Totrl Furthts 2025 Fund5 Tangible assets Totalfl¥ as¥•ts 12 710 710 3.617.125 37,125 3.6173$ 3.617W5 3,630.930 31.930 Debtor5 Cash at bèokand In hand 13 14 6A58 2Z,836 2929¢ 11.064 J3.165 98,(1)2 11¥167 52,252 152 Currnt UabnStl•s credito amounts fallingdue withln year 13.1841 13W7) 161.1301 Z6J 562 SOM7 Totsl AssetsknUablKtlÈs 3.71JVMJ JW.967 Credkors.. amunts falllw due aft¢Y more than orte year 1170Jml 1170m)I 1210,0001 3,530J6 3A70.967 ndsofthe chorfty Unre5thLted Funds Restritted Funds Total furtd$&t thlty 17 17 2Q820 26,820 3.503.340 45JOJ60 15.093 3.455.874 3AXI.967 3.503.340 Approved tythe Swbn at a 19A 2026 and styd on Its Rev Mark Nelly JamesTurde Trustee Trustee
an NOTE5TO THEAttOUln5 The ftn3nci315taternents have been kyepared in xccrfdance with applicablÈatcouftting5tsndar(k While Corn13[ with ststernent of Recommended Practice AcccoJMirand Rew)rrir byChatitseslFR51021 is not rnandatoryaccot0f the 8yidano ¢ontsined the1 has beerttyken inthe prepardth)n of thtse a£counts. The flnorK4a15kt¥nents havebeen pYep3red urthrthe hi%torKal cost corNentth ex¢eptfor nNestinthta55etywhich ore shown at markeivalue. Thefin•noal ststements indude all tra[Ctu)r. assets. and Ikabihriesforthlth congregat Is responslble In law. They do not includethe xtourts of chtth8roupsthat (wlhe affilrdtKth to aN¢>thÈr trA)dy, nor thostthatare irtsmal gatherwofchurth mener& FUNDACCOUIMP Er0yertfvIMts are fun¢& the capRal of¥&thtth mustte retsined oratthe cowegaiion's olwety.' the In£ome from the eAdowment IS to be used either as restrlcted or Unrestri intomefvnds deFendI uport the Pufposeforwhlch the eThkn4merttwas estsNished inthefirst place. Restrfcted furth tomprise lal irKamEfrom endowmentswhth is to exEndd ontyon the restrlct&Y purpDses Intended bythe domr and Ibl revenue donatiorsor wants fora wifK coryegational Mty irtenthd dtsnor. Where thesE fvnd5 have unspent balarKes. interestth aFPJrtiorrtdtothe irnlNKlualfund5 on an average basis. Unre5trlctedlwKls zre IKomefunds whth areto be spert onthe CLwegatIon'sgal wrposes. t51ated funds are general fUnds52tde by the congfe8atlon for 1nthefUtu. INCOMIN6 IIESI)UACES These afe Induded in the StateMt rfrtnarKial t$(Sofwhn. The tnjstees are virtu1¥certaIfi th will receiuethe re$W and The monetaryvalue(an be meaststylwbth sufficiert reliabty. Where Incomln8 rDurre5 habE related ewVJhU las fvndrd151r#& kncornel the Ir0M1 resou arKt rekted expehditure are reported gross (Tht 5oFk Grantsand donattons are onty intheSoFAwhIthecryyrqati has Ond[tim1 e¥rtiUerrrentto the resources. Tax retlaims ondonatlory5andBHts IncoTnlng resources from tax re¢laSaTe Fruded In the 5oFAatthe SatimeaS the glftto vthkh relate. Contrartual In¢ome and perfornwnce rekntrdpAs This15 only inded in the WA ¢ethe rdated gc* orw¥k¢s havebeen del. Grfts in kind fjffts in kind areaCCourd forat a rEasonableelltmate of theirue10 the charity orthe amount actualty reali5ed. Gifts In kind ftsrsa ordi#rib¥tton are included in accountsa$8rfts onlywheTrsold Ordributed by the charlty. Gifts in kind for 8 theth8¢ity •r¢ induded Sn SoFAa5 inwrnirrf regyjrceswhen teceivable. io
an NOTESTOTHEAUOUIITS IdI 31 IY•¢•rnber 2025 Tlese are oft Sftded in incomirE reTCe5 Iwith an eqUaleTrt amount in resources expènded) Lvhere the benefitto the charity is reasonably 4uantif4We, measulable. and rna. The walue placed these reso¢Jrs is the estimated value to thetharbtyofthe W¢tOrIa¢IreC&Ve VnIter Thevalue ofary¥olurtsry W reoNed is r¥)t thded Inthe but 15 desutbed In thetrustees. anNal re Thls L% In¢lJded In the accounts when re¢ty¥ai4e. Thts inde$ 3ry8ain orb)s5 oTrthesa andary8ain or1055 reyJltkn8from rty•lwD8 inve5tmentsto maTket Value at the end oftheyear. EXPE1401TURE AIID iIABILmE5 UabNIty re1110 Uabillt$ are reCOgned as soon as there ts a te831 or obl8ation tommiitln8 the ¢oDmatbn to pay txrt resoJrf¢5. These Indude CL5 Df the preparaE(on and ayaminaifjon of stslutryyxc0 the tostsof trStee medings antl CD5t of any le8al athice to trustees 8Dsvnan¢eor(onstitutiDnal maiters. Where the tharlty a graff wlth cfjThJitb)n5 for its paymert bew¥ a ¥edfi¢ of seNke or outwt to be provlded, such 8rantsare onty r¢¢oAty15ed lThthe S)FAothe PrtO1theyant has prthlded the speafied serYK¢ or04rtpuL These are ontyreco8nisedintheaccourrtswhenoconMrtftvrthoslxenm•Je andthErewe noC0ndlonstO rnetretsn9 tothe grant whKh remaln Inthe Lrntrol ofthe tharity. Support to Support costs IrKlyde centr& funct1)arKI hove teenaNootedto actNlty costC4tegorie5 or a b3sis ¢onsisteTht with use of resources, e.g.. allocating propwty ¢ots byfloor arw. orperraplta. staff ¢osts bythe timespÈntandcthercosts by thei¥ Tgible flxed assets for use by charity. are Capktsed If th•t can be used for MO than year. and cost at least £5.CQl. Tlyare valuedat¢ost or, rf8fted. atthevaluetrth¢ d¥dty on lpL Detalls of hlstorkal costs of the bLrilding5 is ryJtaValbIe. All bulldiws have been Induded in the balae sheet atvaluation. No dePltIon has been pttytded on these as5etsasthe CueStIfftated resm1u value Is rK¢t lessthanthe carryln8Wdlue arkl ihe re[Tral usefvl lrfe exceed5 SOV& li
an FIR5fAHOfjHILL CONGREGATI(IN OFIHE PRESBYfEIIIANawiicH IN MIEIAM> NOTESTOTHEACCOUIITS IC•)Vtl1 7oial Funds 1024 2025 Recorded tyng Loose collettions DonatK)n5 and Bift5 Gift Aid legades al beq 163.1 10.098 1.45S 21• 107516 276.296 15.641 15.506 38.398 17.163 33x1 1.875 207 196 73ts 3W21 345.841 CHARrrABtEAcfMTIES Total Funds 2024 2015 Income from charftable acts¥ths Income from put4icaElor L405 1,318 In3 225 9.197 1.217 IQA14 1318 OTHER TRADINGAcn¥TllES Tatar Funds 2025 Tot)l 2024 Rentsl irKorne 150 47 47 197 T¥knl Funds 2025 Total FndS 2024 Interest rece 43 121 121 & OThERlfK(WE Totsl Funds 2024 2025 MiscellanÈou5 income Grant income 3,352 4.Q72 4.072 5J52 12
an FIR5f AHOfjHILLCON6REGATfoN OFniE PIlE[ERIAll¢NuIII V4 IAtLAI4) IEST0 THEACCIXINTSIC¢rfd) RA&NG WNDS Total Funds 2024 21)25 Erwelope5 i.iio I,iio L155 Totsi Fund5 2024 2f45 General eMbAssessMerIts PresbyteryfÈe$ Minidry and supportst3ff costs Congregatlonal funnin8 expense5 Don*ionsto M15sionsand Chablties Governance costs Events and caterin8 expenses ststnery and teathin8 materials 16238 n2 I85 16,152 623 113.349 117.273 37.286 1,753 8.752 5.705 3Ql,893 712 119,885 33,543 46.829 49 46.979 8.078 5.595 186341 5,595 284.587 Totsl Funds 2024 Loan Interest 6,896 13
an FIRST AIIOGHIiLCONGREGATION OFTHE PREsByIERi(IwR0l1N IAELAI NOTESTOThEACCOUln5lCrtd) 25 2024 Wages and Sèlories Soclal Securfty Costs Pension contrlbLrtk)ns 37JyI 32.984 871 766 The average nwberofeMtheeSdyMEtheyearVs 2024 No Avera8t nvrnberofempl There were emkloyee5 In re¢eiptofemkn benelhs In L£60.OXI. The ministerof the Congregation ts ernF4oyed tythe Pr¢sWl•n Chur¢h In Irnd whtch15a separate charitywhtd) has
t been refte¢ted In the ernplw tosts above. The ¢ongre8aUon ¥san assessm to the Pre5tyfwn Churth i# [land forthe rrner. Therfollowlng poymentswere made duringtt% year.. 2024 Wages and Sa13rfes 5oElal 5ecurltyCosts P¢n51on ¢oThtrfbth)ns 44.100 5,801 10.584 8.137 IL PEN$1014 COSYS The minlster ofthecon8re8akn 15 a fftErnberofthe PreSl?Tr thurth in IreJaThl Pensk)n Stherne121)J91. Thil 15 8 scheme operatsd bythe Preswerian Church in Ifel8nd, a separatè rwstered tharity. The Congregaon pays on assessment tothe Presbyterian Church in Ireland equr¥alentto the emknrfs pÈn5ion ¢ontrfbutioTr frjrthe kheme and based on the stipend paid to the minister. Pre5byteFian Churth in trdand PertswJn kne12(M)915s è lunded Scherr of the defined ber¢2fittype. prTrAdin8 defined beneffts based on caFeeravewe revalued s3ry. Thestheme hasa5sets held in a separatefyadministered fvnd marSed bya knrd ofTru5tee& The Prestytw&n Curch and the kherne Trustee5 have agreed a fundkng plaftto ensurethe Scheme is gjfficiendyfuntsed to mt current frjtUTeo[tlon$. From I January 2025 the Prknerfan Church a8reed to pay(OntribunS0f 17.5% of pensionablesalariesto cover the trual of erfIts for futureservke. eMpense4 the CO of &rri% deaEh in service trnellts and fvndingthe5(heme defldL The eontritMJti(Ys made byhec8veeion thJrir¥the)YartAVe.' Tty•l Fund$21115 Totsl Funds 2024 Contribut[ 8.137 10.$84 14
an AisfAMOfjHILLCONGRÉGA710N OFThE PRESBYTERIANCIIJR(HJN IIMA IIOTESTOTHEAccouritS (Convd) i•nd•nd8ulk rotsl Cosi Of Valuotion As at l January 2025 Additions Oi5posals As 31 December 2025 22L285 3.ni285 4721285 S * ljanuary 2025 Char8e fortheyear Released on thsp05al A5 at 31 December2025 .356 S¥),356 13094 3ASO bwkvzl As at31 December2025 Asat 311)2mber 2024 117035 130,929 3ffi17,835 3.630,930 3.5>.(• OESTORS 2024 fjIftd Recoverzble 13.165 13.165 CASH ATWIK ANDIN HAND 2024 General Account Property ACcot ConnÈrt Mis5*)n Mlsslortary & OutreathArou PWAccount BB Account GB A¢count First fo¥Care knunt 22,102 61.232 17JlO 2J55 4755 6520 L248 2.014 3,074 1.812 98,1)J2 L766 4352 15
an NOTESTOThE ACCOUNTS{ConVd) 15. CREDifoRS: AMOUNTS FAWNG IXIEwmir•ioNEYEIR 2024 Other CrEditor5 Accruats Bank Loan 2m7 L018 58,672 6L130 327 2024 Interest ffft loan 170.Tr)0 170A 210.1)YJ 210,COJ 17. FUNDWAKES Z024 General Ivnd 15.C93 15,093 Rtstrkknl F* 202S 2024 Property Fund MIs5ionary & Outreath United Appeal onnert MMh7n 3mJ79 3.428,IS4 7W5 63 IN41 7,729 YAB BB GB First for Care 1.420 3.845 2.128 31 L814 3.455,874 2205 l627 a3.50 16
an HIIST AHOGHILL C(V4GR£GATION OFIHE PRESBYfERIAPICIWIICH IN IRELAM) PaThSTOThEACCOUNTSICrfdl Openl lJalan¢e Unrestrkt•d Fynds Main Fund 15.093 m3 201123 1187.3% 1ts7396) 13.0(X)I 26,820 26020 Re5tr1ciEd Fwd5 Property Fund MISSI & Outre3th United Appeal Connect Mission Children & Orphans pw YAB 3.428.154 7.703 70,927 33A44 12.108 971 643 s74 8210 2,995 3AOI 5.311 128,1021 133.3461 lll.1421 3A70.979 7.801 2363 1,420 3.845 2.128 3.1 1.814 3A5571 16431 IS53) 19,1561 12.9181 14.8551 I1,4 2.899 2,20S 1.627 5,730 G8 Ffr5t forcare Totsl 70 1786W61 30,160 Rev Mark Nellty is a frustee reNed remurratlon of E46.5CQ12024.. £441} and pBnston contribuÈbns of E8.137 12024: £10.$841 throu8h PCI with £10.%312024: elO.817) expen5e5 beir paid thwth. 17