an
Tctsl Funds
2025
Yo￿1 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 act￿1￿
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 fo￿ard
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
3￿7,125
3.617￿3$
3.617W5
3,630.930
3￿1.930
Debtor5
Cash at bèokand In hand
13
14
6A58
2Z,836
2929¢
11.064
J3.165
98,(1)2
11¥167
52,252
152
Curr*nt 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￿ th*lty
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 Corn￿13[￿ with
ststernent of Recommended Practice AcccoJMir*and Rew)rrir* byChatitseslFR51021 is not rnandatoryacco￿t0f the
8yidano ¢ontsined the￿1￿ 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 (w￿lhe￿ affilrdtKth to aN¢>thÈr trA)dy, nor
thostthatare irtsmal gatherwofchurth men*er&
FUNDACCOUIMP
Er￿0y￿ertfvIMts 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 ￿exE￿nd￿d 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. interest￿th* aFPJrtiorrtdtothe irnlNKlualfund5 on an average
basis.
Unre5trlctedlwKls zre IKomefunds whth areto be spert onthe CLwegatIon'sg￿￿al wrposes. t*51￿ated funds are
general fUnds52t￿de by the congfe8atlon for 1nthefUtu￿.
INCOMIN6 IIESI)UACES
These afe Induded in the StateM￿t rfrtnarKial ￿t$(Sof￿wh￿n.
The tnjstees are virtu￿1¥certaIfi th* will receiuethe re$W￿ and
The monetaryvalue(an be meaststylwbth sufficiert reliabty.
Where Incomln8 r*Durre5 habE related ewVJhU￿ las fvndrd151r#& kncornel the Ir￿0M1￿ resou￿ arKt rekted
expehditure are reported gross (Tht￿ 5oFk
Grantsand donattons are onty intheSoFAwh*Ithecryyrqati￿ has ￿￿Ond[tim1 e¥rtiUerrrentto the resources.
Tax retlaims ondonatlory5andBHts
IncoTnlng resources from tax re¢la￿SaTe Fr￿uded In the 5oFAatthe Sa￿￿timeaS the glftto vthkh relate.
Contrartual In¢ome and perfornwnce rekntrdp*As
This15 only ind￿￿ed in the WA ¢￿ethe rdated gc** orw¥k¢s havebeen del￿.
Grfts in kind
fjffts in kind areaCCour￿d forat a rEasonableelltmate of their￿ue10 the charity orthe amount actualty reali5ed. Gifts In
kind ftsrsa￿ ordi#rib¥tton are included in accountsa$8rfts onlywheTrsold Ord￿ributed by the charlty. Gifts in kind for
8 ￿theth8¢ity •r¢ induded Sn SoFAa5 inwrnirrf regyjrceswhen teceivable.
io

an
NOTESTOTHEAUOUIITS I￿￿dI
31 IY•¢•rnber 2025
Tlese are oft￿ Sftd￿ed in incomirE re￿￿TCe5 Iwith an eqU￿aleTrt amount in resources expènded) Lvhere the benefitto the
charity is reasonably 4uantif4We, measulable. and rna￿￿. The walue placed ￿ these reso¢Jr￿s is the estimated value to
thetharbtyofthe W￿¢tOrIa¢￿I￿reC&Ve
V￿nIter
Thevalue ofary¥olurtsry W reoNed is r¥)t thd￿ed Inthe but 15 desutbed In thetrustees. anNal re
Thls L% In¢lJded In the accounts when re¢ty¥ai4e.
Thts ind￿￿e$ 3ry8ain orb)s5 oTrthesa￿ andary8ain or1055 reyJltkn8from rty•lwD8 inve5tmentsto maTket
Value at the end oftheyear.
EXPE1401TURE AIID iIABILmE5
UabNIty re￿￿1110￿
Uabillt*$ are reCOgn￿ed as soon as there ts a te831 or obl8ation tommiitln8 the ¢oDmatbn to pay txrt
reso*Jrf¢5.
These Indude CL￿5 Df the preparaE(on and ayaminaifjon of stslutryyxc0￿ the tostsof tr￿Stee 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)FAo￿the ￿P￿￿rtO1theyant has prthlded the speafied serYK¢ or04rtpuL
These are ontyreco8nisedintheaccourrtswhenoconMr*tftvrthoslxenm•Je andthErewe noC0nd￿lonstO ￿rnetrets￿n9
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¥
T*gible flxed assets for use by charity. are Capk￿tsed If th•t can be used for MO￿ than year. and cost at least
£5.CQl. Tlyare valuedat¢ost or, rf8*fted. atthevaluetrth¢ d¥dty on ￿lpL
Detalls of hlstorkal costs of the bLrilding5 is ryJtaVal￿bIe. All bulldiws have been Induded in the bala￿e sheet atvaluation.
No deP￿l￿tIon has been pttytded on these as5etsasthe Cu￿￿￿eStIfftated resm1u￿ value Is rK¢t lessthanthe carryln8Wdlue
arkl ihe re[Tra￿l￿ 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
20￿7
196
73ts
3W21
345.841
CHARrrABtEAcfMTIES
Total Funds
2024
2015
Income from charftable acts¥ths
Income from put4icaElor
L405
1,318
In3
2￿25
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 F￿ndS
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¢NuII￿I V4 IAtLAI4)
I￿EST0 THEACCIXINTSIC¢rfd)
RA&NG WNDS
Total Funds
2024
21)25
Erwelope5
i.iio
I,iio
L155
Totsi Fund5
2024
2f45
General ￿eMb￿AssessMerIts
PresbyteryfÈe$
Minidry and supportst3ff costs
Congregatlonal funnin8 expense5
Don*ionsto M15sionsand Chablties
Governance costs
Events and caterin8 expenses
stst￿nery and teathin8 materials
16238
n2
I￿￿85
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 nwberofeMtheeSdy￿MEtheyearV￿s
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 Ir*nd whtch15a separate charitywhtd) has
>t been refte¢ted In the ernplw tosts above.
The ¢ongre8aUon ￿¥san assessm￿ to the Pre5tyfw*n Churth i# [￿land forthe rr*n*er.
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$1014 COSYS
The minlster ofthecon8re8akn 15 a fftErnberofthe PreS￿l?Tr thurth in IreJaThl Pensk)n Stherne121)J91. Thil 15 8
scheme operatsd bythe Preswerian Church in Ifel8nd, a separatè rwstered tharity. The Congrega￿on pays on
assessment tothe Presbyterian Church in Ireland equr¥alentto the emknrfs pÈn5ion ¢ontrfbutioTr frjrthe kheme and
based on the stipend paid to the minister. ￿ Pre5byteFian Churth in trdand PertswJn kne12(M)915s è lunded Scherr
of the defined ber¢2fittype. prTrAdin8 defined beneffts based on caFeeravewe revalued s3￿ry. Thestheme hasa5sets
held in a separatefyadministered fvnd mar￿Sed bya knrd ofTru5tee& The Prestytw&n C*urch and the kherne Trustee5
have agreed a fundkng plaftto ensurethe Scheme is gjfficiendyfuntsed to m*t current frjtUTeo￿[￿tlon$. From I
January 2025 the Prknerfan Church a8reed to pay(Ontribu￿nS0f 17.5% of pensionablesalariesto cover the *trual of
￿er￿fIts for futureservke. eMpense4 the CO￿ of &r￿ri￿% deaEh in service tr*nellts and fvndingthe5(heme defldL
The eontritMJti(Ys made by*hec￿8vee*ion 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)2￿mber 2024
117035
130,929
3ffi17,835
3.630,930
3.5￿>.(￿￿•
OESTORS
2024
fjIft￿d Recoverzble
13.165
13.165
CASH ATWIK ANDIN HAND
2024
General Account
Property ACco￿t
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
3￿27
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
3￿1
L814
3.455,874
2205
l627
a￿3.5￿0
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
s￿74
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
3A55￿71
16431
IS￿53)
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 re￿Ned remur*ratlon 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