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← Cumber Congregation of the Presbyterian Church in Ireland

2025-12-31-accounts

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CUMBER 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 (NIC105638)

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL 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 ADMINISTRATIVE DETAILS

Cumber Congregation of the Presbyterian Church in Ireland

Foreglen Road

Brackfield

Londonderry BT47 3TP

Registered Charity in Northern Ireland (NIC105638)

CHARITY TRUSTEES

The Charity Trustees who served during the year or who were trustees at the date of this report were

Mrs Joan Pollock Mr Cecil Pollock Mr Eric Christie Mr Samuel Galbraith Mr John Pollock (Died 6" May 2025) Mr George Thompson Mr Myles Smith Rev Ross Kernohan (Resigned 30" June 2025) Rev Dr Robert Buick (Appointed 15* July 2025)

PRINCIPAL OFFICE BEARERS

Convenor Rev Ross Kernohan (Resigned 30° June 2025) Rev Dr Robert Buick (Appointed 1° July 2025) Clerk of Session (Joint) Mr Cecil Pollock Mrs Joan Pollock Treasurer Mr Alistair Sterritt

INDEPENDENT EXAMINER

Mr Arthur McFarland 10 Cregg Road Claudy BT47 4HX

BANKERS

Danske Bank, PO Box 183, Donegal Square West, Belfast, BT1 6JS

SOLICITORS

Babingtons Solicitors, 9 Limavady Road, Londonderry, BT47 6JU

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont'd)

STRUCTURE AND MANAGEMENT

The Kirk Session

The charity trustees of the congregation are the members of its 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 to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation 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 witness 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 of the Kirk Session are ex-officio members of the Congregational Committee.

The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.

Stated meetings of the Kirk session are held at least twice in each year or as appropriate.

To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.

Presbytery

Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Cumber congregation of the Presbyterian Church has been assigned to the Derry and Donegal Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

The General Assembly

The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration 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 consists mainly of the active ministers of each congregation, retired ministers and a representative elder appointed by the Kirk Session of each congregation.

DESCRIPTION AND PURPOSE

The charitable purpose of the congregation is the advancement of religion.

Cumber congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ 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 mission to our world.

The congregation’s mission purposes is by the grace ofGod, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ’s people of all ages, which:

The congregation aims to live out its Mission and Vision as a family of God’s people by being:

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

ACTIVITIES AND 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 during the 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 holds regular bible study meetings and has a wide range of organisations including

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

The congregation normally meets for worship each Sunday at 10.30am. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer.

As well as our regular services during the year we acknowledged God’s gift of new life at 2 Sacrament of Baptisms and gave thanks for faithful services and sought to comfort those who had been bereaved during the year.

At 31 December 2025 there were 192 communicant members and 89 families connected with the congregation. The average weekly attendance at morning worship is 55.

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.

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd)

Mission and outreach

At a local level the congregation reaches out to the local community through its organisations which are open to all. We support local and international mission organisations, holding regular fundraisers for charity.

The congregation supports the United 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 outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables 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 pastoral care.

The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals.

Presbytery

The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church.

General Assembly

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

The buildings have been maintained to a high standard over the last numbers of years with extensive work including painting the interior and railings to the front. This has meant no major works have been required this year.

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

Organisations

Youth Club meets every Saturday night for a rangeofactivities and also go on regular trips. Approximately 35 children attend. Junior Bible Club meets monthly on Friday evenings. We have crafts, games, stories for primary school age children.

Bowling Club meets every Tuesday night. It competes in the local churches league. There are approximately 20 members.

Book Club meets approximately every six weeks. Having read a chosen novel, it is then discussed. There are around 10 members meeting in various homes.

Presbyterian Women meets monthly and has various speakers and fellowship times. There are around 15 ladies of all ages involved.

Walking Group meets fortnightly. Members and friends choose a local walk/forest and enjoya stroll and a cup of tea afterwards. There are usually about 15 people involved.

Organisations

Rainbows/Brownies/Guides meet weekly in the church buildings. ‘Pampered & Prepared’ is a ladies outreach that meets each week in May or June. It is open to the whole community. There are a range of activities including craft, beauty therapy, health, cooking and walking. A local speaker addresses the ladies before they have supper. Around 70 ladies attend. Saturday Morning Bible Study Group meet monthly. Ladies come for breakfast and discuss a short Bible Study together.

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 BENEFIT STATEMENT

The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord 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

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont'd)

Confession of Faith and the Shorter and Larger Catechisms) 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 (including 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 feedback from members, their families, and members of the 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 further 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 indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, 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 Commission for Northern Ireland’s Public benefit requirement statutory guidance.

FINANCIAL REVIEW

The congregation’s main source of income is members’ contributions through the Weekly Freewill Offering. There were 75 contributing families during the year 2025 donating a total of £37,148 (£39,241 in previous year, 2024)

Total Income of the congregation during the year was £68,756, compared to £69,512 in the previous year.

Total expenditure decreased from £55,440 to £48,628.

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd)

STATEMENT OF TRUSTEE RESPONSIBILITIES

The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice.

As the congregation’s total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation’s transactions and disclose with reasonable accuracy at any time 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 of fraud and other irregularities.

Approved by the Kirk Session at a meeting on 23 March 2026 and signed on its behalf by;

Rev Dr Robert Buick Convenor

Mr Cecil Pollock Clerk of Session

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

| report on the accounts of Cumber Congregation of the Presbyterian Church in Ireland for the year ended 31 December 2025, which are set out on pages 11 to 17.

Respective responsibilities of charity trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.

It is my responsibility to:

examine the accounts under section 65 of the Charities Act, follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act and state whether particular matters have come to my attention.

Basis of independent examiner’s report

| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, 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

  1. That the accounts do not accord with those accounting records

  2. That the accounts do not comply with the accounting requirements of the Charities Act

  3. That there is further information needed for a proper understanding of the accounts to be reached.

independent examiner's statement

| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.

fll Lol_f Mr Arthur McFarland FCCA 10 Cregg Road Claudy BT47 4HX

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)

For the Year Ended 31 December 2025

Note Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Receipts
Donations & Legacies 2 45,171 7,784 0 52,955 §5,191
Charitable Activities 3 0 1,280 0 1,280 300
Investment Income 4 12,035 1,009 734 13,777 13,166
Other 5 744 8) 0 744 855
57,950 10,072 734 68,756 69,512
Sale of Investments
Sale of Fixed Assets
Loans Received
Total Receipts 57,950 10,072 734 68,756 69,512
Payments
Raising Funds 6 523 0 0 523 485
Charitable Activities 7 34,249 12,417 1,439 48,105 54,955
34,772 12,417 1,439 48,628 55,440
Purchase of Investments
Purchase of Fixed Assets
Loan Repayments
Total Payments 34,772 12,417 1,439 48 628 55,440
Net Receipts /
(Payments) 23,178 (2,345) (705) 20,127 14,072
Transfer Between Accounts (278) 278 0 0 0
Net Movement in Funds 22,900 (2,067) (705) 20,127 14,072
Funds Brought Forward 380,181 34,366 705 415,253 401,181
FundsCarriedForward 10 403,081 32,299 8) 435,381 415,253

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

STATEMENT OF ASSETS AND LIABILITIES

For the Year Ended 31 December 2025

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Funds Reconciliation
Bank and Cash at Start of
Year 380,181 34,366 705 415,253 401,181
NetMovement in Funds 22,900 (2,067) (705) 20,127 14,072
Bank and Cash at End of
Year 403,081 32,299 0 435,381 415,253
Bank and Cash Balances
Bank CurrentAccounts 42,075 23,218
Bank DepositAccounts 85,000 85,000
Building SocietyAccount etc 308,085 306,931
Cash in Hand 222 103
435,381 415,253
OtherAssets
Fixed Assets 8
Investments 9 55,151 53,712
Gift Aid Receivable on Donations 8,408 8,463
63,558 62,175
Liabilities
Loans

Approved by the Kirk Session at a meeting on 23% March 2026 and signed on its behalf by Bigas Rev Dr Robert Buick Mr Cecil Pollock Convenor Clerk of Session

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

1. 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 (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.

FUND ACCOUNTING

Endowment funds are funds, the capital 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 purpose for which the endowment was established in the first place.

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their 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 congregation for use in the future.

  1. DONATIONS AND LEGACIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Recorded giving 37,148 6,400 0 43,548 45,533
Loose collections 498 43 0 541 595
Donations and gifts 0 404 0 404 335
GiftAid 7,526 938 0 8,463 8,728
Legacies and bequest 0 0 0 0 0
45,171 7,784 0 52,955 55,191

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025

3.
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Income from charitable activities 0 0 0 0 0
Fundraising events 0 780 0 780 0
Membership fees 0 500 0 500 300
0 1,280 0 1,280 300

4. INVESTMENT INCOME

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
investment interest 11,899 997 734 13,630 13,017
Bank Interest 136 12 0 147 148
12,035 1,009 734 13,777 13,166

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd)

31 December 2025

5.
OTHER INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Insurance claims 0 0 0 0 0
Other income 744 0 0 744 855
744 0 0 744 855
6.
RAISING FUNDS
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
FWO envelopes 523 0 0 523 485
Fundraising events 0 0 0 0 0
523 0 0 523 485
7.
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
General AssemblyAssessments 4,962 0 0 4,962 4,216
Presbytery fees 600 0 0 600 548
Ministryand support staffcosts 0 0 0 0 0
Congregational running expenses 28,688 6,059 0 34,747 43,911
Donations to Missions and (0) 6,358 1,439 7,797 6,280
charities
Governance costs 0 0 0 0 0
34,249 12,417 0 48,105 54,955

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd)

31 December 2025

8. FIXED ASSETS

The congregation owns the Church premises situated at Brackfield, Londonderry and a half share of a manse at 342 Glenshane Road, Claudy, BT47 4HP for the minister and the associated fixtures, fittings, plant and machinery. The premises, contents and church organ have an insurance value of £2,245,997.

9. INVESTMENTS

The congregation has the following investments. Amounts are shown at market valuation.

2025 2024
£ £
Permanent endowmentfunds 55,151 53,712
55,151 53,712

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd)

31 December 2025

10.
FUND BALANCES
Fund Balance Receipts Payment Surplus/ Transfer Balance
atstart (Deficit) atend
£ £ £ £ f£ £
Unrestricted Funds
General Fund 8,250 47,862 34,772 13,089 8,657 29,997
Investment Fund 371,931 10,676 0 10,676 (9,522) 373,085
380,181 58,538 34,772 23,765 (865) 403,081
Restricted Funds
Repair Fund 9,967 2,258 5,053 (2,794) 737 7,910
Investment Fund—Repair 20,000 0 0 0) 0 20,000
Missions & Charities 780 6,165 5,943 223 278 1,280
Presbyterian Women 180 343 402 (60) 0 121
SundaySchool 2,566 307 874 (566) 0 2,000
Bowling Club 873 412 145 267 (150) 990
34,366 9,485 12,417 (2,931) 865 32,300
Endowment Funds
Bequests 705 734 1,439 (705) 0 0
Total 415,253 68,756 48,628 20,129 0 435,381

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