an Registered Charfty In Northern Ireland NIC 105643 TOBERMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
TOBERMORE PRESBYfEIUAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an TRusfEES ANNUAL REPORT The Trustees of TobemKJre CongregatKM of t Presbyterian Churth In Irelarnl present their Annual Rewrt and FinancSal Statements for the year ended 31 DeMr 2025 and a Statement of Assets and abilleS as at that dats. REFERENCE AND ADMINsfRATIVE DEfAILS TOberm0 Congregatlon of the Presbrterlan Church In IlarKI, 38 Maln Stree¢ Tobefflre, M&JherafelL Co. Londonderry BT45 5PW Registered Charlty In Northem IrelaThJ {NIC 105643) CHAIUTY TRUSTEES The Charlty Trustees who during the year or who were trustees at the date of this pOrt were: Rev Trevor Boyd Mr Ivan Brown Mr JIM Dav150n PIUNCIPAL OFFICE BEARERS Mlnlster Interim Clerk of Sesslon Treasurer Sectsry Rev Trevor Boyd Mr Jackie Hamithn Mr Andrew Johnston Mr Gareth Campbell INDEPENDENT EXAMXNER Davld Lyttle & Co, Charterbj Accountants, 15 Meetlng Street, MagherafeK BT4S 6BN BANKERS Ulster Bank, 20 Broad Stree¢ MagherafeK BT45 6JR SOUaTORS Burr6lde & Logue, 43 Maln Stre¢ Maghera, ffr46 SAA
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an TRusfEES ANNUAL REPORT- CONfD STRucfuRE AND MANAGEMEP The Interlm Sesslon The charity trustees of the congregation are the memters of its Interim Session. Under the congregat6on's governlng document, The C(>Je, the bcok of the constitution and government of Presbyterian Church in Ireland, the Interim Session seeks to watch over and promote the spiritual interest of the congregat6on and of persons not connected with any cOngregatn who are within tts bouThJs. It ensures pastoral care is in pla in the congregatlon and seeks to further the contribution of the Churth to Christian withess and Servi in the hxal communty. The Interim Session has delegated to Its Congregational Committee the temroral affairs of the congregation including administering all fvnds and propety belonglng to t congregatlon. Members of ttre Interlm SessK)n are ex-offldo fflembers of tr Congregatlonal Commlttee. The Interlm Sesskjn conslsts of the ordalned mlnlster arKI eletted eklers of other a)ngregations wlthln the Tyrone P$bYtery. All members are entitled to propose, speak and exerclse equal votes at meetings, exopt that the Moderator, the mlnlster In actlve duty In the coThJregathin, has no dellberatfve but only a Castl vote. ststed meetirwjs of the Interim Sesslon are hehy each year as required. To be chosen for the offlce of the eIp In tre cc9regatk a Pers( must be a votlng member and a regular attendant on its ordlnances. The selertlon of those prcposed to be called to the offlce can be elther by the congregatlon or by the Klrk Sessbon. Members are ekcted rf they obtsin the votes of twovthirds of those who vote. Presbytery Under the Presbyterlan Church In IlaTh forn7 of governan the corpornte overslght of a congregatlon Is the responslblllty of a Presbytery whKh superintends generalty the spirltual and temporal affairs of the congregatlons asslgned to It by the General Assembly of the Presbyterian Church in [land. Tobenrmxe congregatlon of the Presbyterian Church has been asslgned to the Tyrone Presbytery of the Presbyterian Church In Iland. The membershlp of the Psbytery conslsts malnty of the actlve mlnisters of congregations assig to It by the Genernl Assembly, mlnlsters who have retlred from actlve duty and an ekler apnted by eath of the Kirk Sesslons of tre congregatlons. The General Assembly The General Assembly is the SUpme court of Churth, preSenting in one bcJy the whole Church and acting as its supreme legislative, administrative and judicial autlM)rty. in dealirwJ wlth all matters brought before it. The General Assembly Is normally constituted during the first week in June f worship and to COndt Its business. At the end of business it is dissolv8J. The meMrShip of the General Assembly consists mainly of the active ministers of each congregatlon, retlred mlnlsters and a representatbve elder apwinted by the Kirk Se55K>n of each congregatmjn.
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an TRusfEES ANNUAL REPORT- CONfD DESCRIPTION AND PURPOSE The charbtable purpose of the Congregat is the advancemt of religion. Tobermore congregation of Presbyterian Church is a CorWJregatn of the Presbyterkin Church In Ireland. The Presbyterlan Church In Ireknd, as a Reforrned Church wlthin the wkder body of Christ is grounded in the Scriptures, and exists to love and honour c)j through faith in His Son arKd by the power of His Spirit. and to enable our members to play their part in fulfilling GcJ's mlssk)n to our world. The c(KvJregatlon's Mtson purp)se Is, by the grn of , to help of all ages become fulty devoted followers of Jesus Christ. Our vlshjn Is, by the grace of C)d, to be an Indu55ve, welcomlng communlty of Christ's people of all ages, whlch: Is Increasingly characterised by love for Gc%l, arKi love and concern for others; Is commltted to the hlstoric Chr6stlan gospel a5 revealed in the Bible,. Is levant to people of this tlme and place. ACHIEVEMENTS AND PERFORMANCE The followlng sections Outllne the nom)al artNltles of the coThJregatbon. The congregation meets for worship every Sunday and vlsitors are wekome to Joln In. The sacrament of the Lord's Supper was observed dudng the year and all those who have been baptised and who have made a professlon of faith in the Lord Jesus thrist a admitted to the Lord's Supper. The congregatlon holds regular blble study meetings aThJ has an artive Christkln Endeavour and Sunday khwl. WORSHIP AND PRAYER The congregatlon nom)ally meets for worship each Sunday at 12.15pm and has an evenlng serylce as rlyulred on 5peclal c(caslons. Durlng the week the Blble Study a1 Prayer MeetlThJ hfjeS an opwtunlty members to meet together for fellowshlp, to Study the riptu$ ar#J for a time of wayer. As well as our regular seNlces perni5tted during the year. there We no Sacraments of Baptism, and one marrlage servlce blrt we gave thanks for falthful seThI5 aThl sought to comfort tlbjse who had been bereaved durfng the year. At 31 December 2025 the We 50 communicant member5 and 56 families connertgj wtth the congregatlon. The average week attendance at mcmlng w{0p is 30. Pastoral care Members of the congregation are visited by the Mlnister and elder5. Those who a sKk, e, the bereaved and those faclng dlfficult circL¢mstance5 are given special attention through regular visits and the provision of suppo frEndship and prayer.
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBrrERIAN CHURCH IN IRELAND an TRUSTEES ANNUAL REPORT- corirD Mission and outreach Meeting together Surnlay worshlp is at the ntre of the Ilfe of our church famity a1 continues to be well supported. We recognlse that we leam more and joumey better when we joumey as an interenerational communlty. Above all we seek, in worship to glorlfy Gc•J, to enjoy coming tcJether as a famlly of all-ages and stages in HIS presence and to leave challenged to be agents of thange in the spheres of arKI life to which we retum. The congregation also supports the United ApFeal for Misyon which is a ntral fund of the Pre5byterfan Church in Ireland. The United Appeal Fund provldes flnandal support for mission personrel at home and overseas, assists congregations wlth the deployment of thlly based staff, enabks church plontirrfj, provldes grant supwrt for the upkeep of church premises, assists wlth the running costs of Union Theological Ce, the Churth's tralning college for mlnlstry Stents, and flnanclally SUPF*Jts cMgregation5 in the areas ol wcrtship, dlscipleship, global missKJn, outreach, leadershlp and pastoral care. Presbytery The COngatIon was represented at the regular meetings of Presbytery by one of interlm sesslon. Thls provides an Important Ilnk between the congregatknn and the Whder Str5 of the churd). Genernl Assembly One of the Interlm sesslon wa5 nomlnated to attend the mtttlThJ of the General Assembty of the P$berlan Church In Ireland to be held In Assembly Bulklirvjs, Belfast, In June. Prop•rty There were no exceptlonal costs asscthted wSth the a)urch Manse or other property durlng the year. Voluntee The Trustees wlth to acknowledge thelr deep apeatt of those who gfve freety of thelr time by serylng on commlttees arKI helplng wlth cyganisations aThJ other thurch actlvltles.
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an TRusfEES ANNUAL REPORT- CONT PUBLIC BENEFIT sfATEMENT The Presbyterian thurth In Ireland meets the public requirement by provldlng benefft to Its members and the general public by making krthvn the Chdstlan fwl of the L1 Jesu5 Christ through the advanment of lIgIOn. The dlrert beneflts whlch flow from the purposes of the Church Include galnlng of an uThJefstanding in Chrlstlan beliets as set out in the Blble and in the Church's sut(Kdinate standards (the Westminster Confession of Falth and the Shorter and Larger Catechlsms) leadlng to spiritual and moral development and ijpportunities for response to Bible teachlng. In turn, thls framework lead5 to practical expressions of Christian be16ets and 5tsndanls in the kxal community such as through the Ca of those in reed (including tre skk, disabled aTrJ bereaved). Generally the atA)ve beneffts a dellvered k(alty by congationS and thelr members, or are facilltated through presbyteries or a oryanlsed and dellver&J ntralLy. LC31 delivery is faalitated by ntral resources in almost all cases. Public ac5 is made known through the use of noticetM)ards, printed material, press advertisement, websites, and soclal medla or In other ways, The beneflts are demonstrated thrcugh regular evaluatkjn of the semces and Infmal and ad-hoc feedback from members, their families. and membefs of the public. The purpose does not lead to harn). Tr onty private berefit fir1rJ from our purrAise Is related to Mlnlsters, MIssionar5, Deaconesses, lrfsh Mlsslon workers aTrJ lay Agents who reCee as a result of thelr holdlng office or employment. However, this Is incidentsl ar necessary In order to further our chariLible purpose. There are no other private beneflts. The beneflclaries of this purpose a members, thelr families, other indldual5 that tr Presbyterian Church in Ireland Is In d1ct and Indlrect contact with, the community in which pastcyal seThlces are provjed and other communSties throughout Northern Iland, the Republic of ]land, and worklwide which benefit from our engagement wlth and suPt for both ChrLstlan and other secukr organ1satlcs, tharities aNI Indlvklual members of the public. The Klrk ses5k has had gard to the Charlty Commlsslons Publt benefit requIrnent Statutcry guklance. FINANCIAL REVIEW The congregation's main source of incoffo is members, contributions through the Weekly Freewill Offering. The results for the year a set out on page 8, whh ihe Trustees consider to be satisfactory. The res6Ne$ of the Congregation are held for the advancement of rts chantable purpose. other than restricted reserves which are held for a designated purpose.
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an TRusfEES ANNUAL REPORT- COPWD srATEMENT OF TRusfEE RESPONSIBILrrIES The Trust5 are resFonS1b for preparing the annual rert and the financial stateEnts of the Congregaon In accordan with applfjcable law arK1 generalW accepted aco)unting pracbo. As the congregatlon's total income ¢kns not exceed £250,CI)O, the Trustees have elected uThJer Sertlon 64(3) of the Charities Act (Northern Ireland) 208 to prepa a ripts ar)d payment account and a ststement of assets and Ilabllltles. The Trustees are responsib for keepirKJ adequate accounung rec(xds that are 5uffldent to show and explain the congregation's transactions and dlsdose with reasonab accuracy at any Ume its finanaal wsrtion. They a also responslble for safeguardlng the assets d the congregatw)n and hen for taking reasonable steps for the prevention and detectlon of fraud and other irregularltles. Approved by the interlm Se5skM at a meetlrvJ on arKI 5Jnl on Its behalf by: Rev TvOr Boyd Mr Jim DavIn
TOBERMORE PRESBYfERIAN CHURCH C014GREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an INDEPENDENT EXAMINER'S REPORT TO THE CHARtTY TRusfEES OF TOBERMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I rewt on the accounts for the year erKled 31 December 2025, whith are set on pages 8 to 14. Respectlve responslbllltles of charity trustets and examiner As the charity's tnjstees, you are responsible the PparatiOn of the accounts in accordan with the Charities Act (Northem Ireland) 2008. Itls my respMslblllty tt): Examine the accounts urKler secth)n 65 of Charit5 Act Follow the procedures lald down in the genernl dlrectvJns given by the CommIss under Secth)n 65(9)(b) of the Charltles Act State whether partkular matter5 have come to my attenti. Basls of Independent exaffllnerfs report I have examlned your charlty accounts as requlred uler seCtk 65 of the Charlties Act and my examination was carrled out In accordance with the general directions gNen by the Charity Commissh)n for Northern Ireland under Section 65 {9)(b) of the Charities Act. My examinatM)n incled a review of the accounting records kept by the charlty and a comparlson of the accounts presented with those reCd$. It aLs0 induded consideration of any unusual items or dlsclosures In the accounts, aThJ seeklng expknatlons from you as char5ty trustees concemlng any such matters. My role Is to stste whether any materlal mattets have come to my attentlon gmng me cause to belleve: l. The accountlng recd5 were rmjt kept in accdan with secti 63 of the CharitSe5 Art. 2. That the accounts do not accord wlth ttthe accountlng reccKds. 3. That the accounts do not compty with the accountlng requlrements of the Charltles Act. 4. That there is further Infomiation needed for a proper undetstsnding of the accounts to be aChed. Independent examlnerfs statement I have completed my exa wlth ft)I wlng the dlrecti to entlon. ination aThJ have no corKems In resFect of the matters (l) to (4) Ilsted atove aTrl, in connectlon s of the Charity Commission for Northern Ireland, I have fwnd no matters that requlre drawlng cGeagh BA Hon$ F or and on bohalf of David Lyttle + Co Chartgred Accountants Stalutory Auditor¥ Date: IL/y{kn 15 Meeting Street Magherafell Co Londonderry BT45 6BN
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an Recelpls and Payments Account for the y•ar ended 31 DKemb•r 2025 Unro8trlcted Rostrictod Endowmgnt Funds Funds Funds 2025 2025 Total Total Notè 2026 2025 2024 Recol ts Weekly Freewill Offering Sabbath Collection Special Collections Gift Aid Gift Aid- GASDS Investment income Other receipts Receipts regardin9 Organisalions Total Recel t8 37.023.00 2.809.00 37,023.00 2.809.00 6.281.00 7.118.00 732.75 1,052.68 4,293.35 605.76 36,587.00 2,648.75 5.759.00 8,168.81 6.281.00 800.00 6,318.00 732.75 1.052.68 1.143.35 950.90 5,178.98 623.08 3.150.00 605.76 10.836.76 49,078.78 59,915.54 59,916.52 Pa General A5sembty AsSesSnIS Church Running Costs Sunday School Costs Manse Costs Administration Costs Chanlable Donations 20.832.00 9.310.90 20,832.00 9.310.90 488.09 2,383.13 10,984.73 3.060.00 47,058.85 19,621.17 7,505.85 1,584.87 1.939.57 9.150.06 3,597.25 43.398.77 488.09 2.383.13 10.984.73 600.00 2.460. 2,948.09 Total P mont8 44.110.76 Exc•88 of Rocelpts Ovgr Paymonts forthe year befor• transler¥ 4,968.02 7.888.67 12,856.69 16,517.75 Capital paymonts Transfer8 Transfer to Inv•8tment {31.520.301 Not mov•m•nt In funds 4,968.02 7.888.67 12.856.69 115.002.551 Funds brought forward 101.758.15 27.111.91 10,958.00 139,828.06 154,830.61 Funds carried forward 1C6.726.17 3S.000.58 10,958.00 152,684.75 139,828.06
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an STATEMENT OF ASSEfs AND LIABILrrIES AS AT 31 DECEMBER 2025 UIIRESTRicfED RESTrICTeD ENDOWMEiir TOTAL TOTAL FUNDS FUNDS FUNDS 2025 2024 Funds Reconclllatlon Bank & cash at start of 101,758.15 27,111.91 7 888.67 10,958.00 0.00 139,828.06 12 856.69 154,830.61 -15 002.55 Net movement In funds Bank & Gish at end of year 106 726.17 35 000.58 10 958.00 152 684.75 139 828.06 Bank & ca$h balance• Bank deposit accounts Bank current accounts Cash In hand 63,801.58 88,883.17 62,748.90 77,079.16 152 684.75 139 828.06 Other assets Fixed assets - Church Premlses - Flxtures, FItUngs & Equlpment - Car Park 3,950,540.fKJ 58,351.(X) 31520.30 3,950,540.00 58,351.00 31520.30 4 040 411.30 4 040 411.30 Liabilitie$ Loans (interest free) Approved by the Interlm Sesskn at a meetirvj i)n and sbned on Its behalf by Rev. Trevor Boyd Mr Jim Davison
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is le5S than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations {Northern Ireland) 2015 to prepare ils accounts on receipts and payTnents basis. FUND ACCOUNTING Endowment funds are funds, the capital of which musl be retained either pemianenlty or al the congregation's discretion., the income derived from the endowment is lo be used either as re$lri¢ted or unreslricted income funds depending upon the purpose for which the endowment was established in the first plxe. Re$tri¢led funds comprise {al income from endowments which is to be expended onty on the restricted purposes Intended by the donor and {bl revenue donations oi grants for a specific congregational activity intended by the donor Where these lund$ have unspent balances, interest on their pooled Inveslmenl is apportsoned lo the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregatson's general purposes. Designated funds are gener81 funds sel aside by the congregation for use in the future. STATEMENT OF ASSETS AND LIABILITIES FIXED ASSETS The assets of the congregation, retained for rt$ 17wn use CoMpri..- Church Building and Graveyard Manse Glebe land 10
TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an 2. Speclal collertions Unrestricted Rastricted Endowment Totsl 2025 Total 2024 Donor 2025 2025 2025 United Appeal Harvest Envelope & Loose Offering B8 Enrolmenl Servi¢e Carol Service 2023 Tearfund Carol Service 2024 Pesbyterian Childrens Society Soup Lun¢h for Gary & Mary Reid Remembrance Service Colleclw)n TOTAL 2,160.00 2,160.00 1,630.00 3.490.00 3,490.00 3,133.00 308.50 iio.00 282.50 295.iJ) 631.00 631.tXI 6.281.¢JO 6,281.00 5,759. 3. Othor rocelpt8 Unr•8trlcted Ro$trfctod Endowmant 2025 2025 2025 Total 2025 Total 2024 Donor Land NIE Wayleove Presbyerlan Herald Donatlons Draperstown Church (shad expenses) Grave Plot PCI Refunds Uncashed Cheque Church Famlly Ni8ht 1.700.00 1,700.OJ 4.76 i(M). IW.CJ) 608.59 1,450.00 1,700.00 4.76 l(KJ.th) I(K).) 608.59 I.) 317.1)J 1,4SO.00 1,111.98 S.00 1,450.(KJ 330.CQ 1,143.35 330.OJ 3.150.00 4,293.35 5,178.98 4. Rocelpts rggardlng Organisatlon$ Unreltrfcted R•strlcted Endowment 2025 2025 2025 Total 2025 Total 2023 Sunday school TOTAL 605.76 605.76 623.08 605.76 605.76 623.08 11
TOBERMORE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an 6. Church runnlng costs Unrgstrictgd 2025 Restricted Endowment 2025 2025 Total 2025 Total 2024 Grass Cutting etc Electritlty Water rates Repairs Sundry expenses 1,949.84 6.120.91 332.63 199.50 708.02 1,949.84 6,120.91 332.63 199.50 708.02 1,390.72 3,878.90 226.29 1,462.00 547.94 TOTAL 9,310.90 9,310.90 7,505.85 6. Sunday School co•t• Unr•StrIct R••trlct•d Endowmont 2025 2025 2025 Total 2026 Total 2024 Sunday School Expenses TOTAL 488.09 488.09 1,584.87 1,584.87 488.09 488.09 7. Manse ¢o•ts Unrnstrlctod Ro8trl¢t•d Endowment 2025 2025 2026 Total 2025 Total 2024 Insurance 748.27 887.52 36.83 3.[m) 410.51 748.27 887.52 36.83 300.0) 410.51 728.32 844.74 30.51 336.00 Rates Bank Charges Repalrs Sundry TOTAL 2,383.13 2,383.13 1,939.S7 8. Admlnlstratlon ¢08t• Unrnstrlcled R••trS¢t•d Endowm•nt 2025 2025 2025 Total 2025 Total 2024 Printing Postage & Stationery Organists Pulpit Supply 2025 Pulpit Supply 2024 Caretaker Insurance Presbyterian Herald Audit & Accountancy Sundry Bank fees Singers & Musicians Recording Expenses TOTAL 482.40 1.255.00 1.683.80 482.40 1,255.00 1,683.80 410.00 740.00 1.778.18 915.00 I,&xJ.00 3,928.40 i(xJ.(x) I,coo.00 3,928.40 IcxJ.00 3,823.67 ILX).00 720.00 518.27 144.94 780.1X) 780.00 999.90 167.33 180.00 407.90 999.90 167.33 180. 407.90 10,984.73 10.984.73 9,150.06 12
TOBERMORE PRESBrfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND an 9. Charltablg donatlons Unrestrfcted Restrlcted Endowmenl 2025 202S Total 202S Total 2024 2025 United Appeal 2024 United Appeal 2025 Boys Brigade Girls 8ri8ade BB EnTolment Service Carol Servic6 2023 Tearfund Carol Servi¢e 2024 Presbyterian Children's Society Soup Lun¢h for Gary & Mary Rehl TOTAL 2,001.25 2.460.00 2,460.00 300.00 300.00 3iXI.IXI 300.IXI 300.00 300.00 308.50 iio.00 282.50 29S.00 61x1.00 2,460.00 3,060.00 3,597.25 10 Movement In funds FUND BALANCE RECEIPTS PAYMENT SURPLUSI TRA14SFER (DEFICM 8ALANCE AT sfART AT END Unrestrlcted funds General account 101758.15 49 078.78 44 110.76 106 726.17 101758. 15 49 078.78 44 110.76 106 726. 17 Restrlcted funds Bulldirrfj repairs & malntenance Unlted Mls5Sonary appeal Remembran Serv1 Collectkjn Sunday School 22,372.48 7,140.00 2.460.00 631.00 605.76 10 836.76 7,140.111 29,512.48 2,460.¢J) 631.00 117.67 631.00 4 857.10 35 000.58 4 739.43 27 111.91 Endowment funds Bequest fund 10 958.00 10 958.00 10 958.00 10 958.00 Total 139 828.06 59 915.54 47 058.85 12 856.69 152 684.75 13