an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Registered Charity in Northern Ireland {NIC105658)
an BALLGAWLEY CONGREGATION OF THE PRESBYfERIAN 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 LiabilTrties as at that date. REFERENCE AND ADMINISTRATIVE DAlLs Ballygawley congregation of the Presbyterian Church in Ireland Church Street. Ballygawley. Co Tyrone. BT70 2HA Registered Charity in Northern Ireland INIC1056581 CHARITY TRUSTEES The Charity Trustees who served durin8 the year or who were trustees at the date of this report were Revjonathan Boyd B.A.. M.Th Mr Colin Busby Mr Gary Davidson Mr Paul Coote Mr Rodney Hillen Mr Jeffrey Reid PRINCIPAL OFFICE BEARERS Minister Clerk of Se55ion Treasurer Rev Jonathan Boyd 8.A., M.Th Mr Paul Coote Mr David Brush INDEPENDENT EXAMINER Ruddell & Company, Chartered Aecountants & Registered Auditors, 16 Church Street, Dungannon, Co. Tyrone, BT716AB BANKERS Danske Bank. PO Box 183. Donegall Square West, Belfast, BTI 6JS
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEE5 ANNUAL REPORT Iconvdl STRUCTURE AND MANAGEMENT The Kirk Sesslon The charity trustees of the congregation are the members of it5 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 administerin8 all funds and property belonging to the congregation. Member5 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 a minimum of 4 times per year. 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. Ballygawley congregation of the Presbyterian Church has been assigned to the Omagh 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. minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an BALLYGAWLEY CONGREGATION OF THE PREsBERIAN CHURCH IN IREiAND TRUSTEES ANNUAL REPORT {conVdl The General Assemblv 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 minsters 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. Ballygawley Presbyterian 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 Scripture5. 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'5 mission to our world. The congregations mission purposes is, By the groce of God. to help people of oll oges becomefully devotedfollowers of Jesus Christ. Our vision is, by the grace of God, to be on inclusive, welcoming community of Christ's people of all ages, which.. 15 increusingly characteri5ed by lovefor God, and love and concernfor other5,. is committed to the hAStoric Christit7n gospel a5 revealed in the Bible.. is relevant to people of thi5 time and place. The congregotion oims to live out its Mission and Vision t7s ofamily of God'5 people by being.. A Covenont Community.. where our relationships Jre rooted in the promi5e5 of God by livingfaithfully toward him ond toword one onother An Intergenerationol Community.. where adult5 intentionally take the leod to engage with, encourage and nurture younger members to moturity in Christ. An Outward looking Community.- where we wont the blessings of God thot belong to us in the gospel to become blessingsfor others beyond the bounds of our community. A5 a congregation of the Presbyterion Church in Irelund, we believe that the Bible is the supreme authority over all we do, ond thot the Westminster Confession of Foith, olong with the Larger and Shorter Catechisms set out whot we understond the Bible teoches on key motters of Christionfoith and prt7ctice
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvdl ACTIVITIES AND oBJEIVEs The congregation meets for worship every Sunday and visltors 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 Sunday School & Bible Classes Youth Club- Junior & Senior Mothers and Toddlers Eternal Youth club - Seniors Junior Badminton Connect club- age 16+ Mid-week held alternate months with Ballyreagh Yarn N Yarn Junior CE Intermediate CE ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meet5 for worship each Sunday at 12 Noon and 7pm. During the week the Bible Study Pfovides an opportunity for members to meet together for fellowship. to study the scripture5 and for a time of prayer. As well as our regular services during the year we acknowledged God's gift of new life at I Sacrament of Baptism, we conducted one marriage service and gave thanks for faithful services and sought to comfort those who had been bereaved durirbg the year. At 31 December 2025 there were 119 communicant members and 116 families connected with the congregation. The average week attendance at morning worship is 100. Pastoral care Member5 of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation's pastoral visitors.
an BALLYGAWLEY CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVdl Mi55ion and outreach At a local level the congregation contributed to a number of organi5ations both locally and globally, including United Appeal, Presbyterian Children's Society, Moldova, Leprosy Mission. Mission Africa, PW Mission Fund, SASRA and Irish Mission Rally. 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 congregation5 Wlth 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 support congregations 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 There were no major repairs or refurbishment projects during thi5 year.
an Organi5ations On alternate months our Minor Hall is used for weekly Prayer Meeting & Bible Study. average attendance varies between 15-25 Sunday School & Bible Classes meet every Sunday. Average attendance 40-45. Each year the children have an excursion and a Christmas party. PW- once per month, ladies meet for fun & fellowship. They also support charitable organisations and missions. Average attendance 25. Busy Bees- meets every week on a Tuesday mornin& for children of pre-school age. This Is a time when young mothers can come together and their children learn to socialise. Average attendan 30. JCE & ICE- meets alternate weeks, children are taught Bible stories, memory verses from the Bible. The children are encouraged to participate in each meeting and they raise money for charities. last year's project was Stand By Me. Average attendance 35. Yarn N Yarn- this group meets on alternate Wednesday afternoons, where our senior ladies knit garments, blanket5 etc for home & overse35 mi55ions. Average attendan 18. Eternal Youth- this meets every Thursday morning for our more senior folk. they have a time of recreation and a light lunch is provided. Average attendance 28. Mid-week- meets every Thursday night, alternate months with Ballyreagh for a time of Bible study and prayer. This group contributes to mission work both at home and overseas. Average attendance 20. Youth Clubs - We have 2 youth clubs. junior & senior meeting on Friday nights for a time of recreation. Average attendance 40. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by seNing on committees and helplng with organlsations and other church activltles.
an BALLYGAWLEY CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl 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 Ithe Westminster Confession of Faith and the Shorter and Larger Catechism51 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 15 facilitated by central resources in almost all cases. Public access is made known through the use of notice boards, 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 prlvate 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 Commissions Public benefit requirement statutory guidance.
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEE5 ANNUAL REPORT Icont'd} FINANCIAL REVIEW The principal source of income of Ballygawley Presbyterian Churd) continues to be from donations and plate collections. The principal expense of Ballygawley Presbyterian Church is in respect of payments regarding congregational running expenses and donations to missions and charities. Ballygawley Presbyterian Church had an exces5 of receipts over payments before other gains of £48.151.29 for the year ended 31 December 2025. Ballygawley Presbyterian Church contlnues to be in a healthy financial state as at 31 December 2025 with total cash funds of £322.674.04. Bally8awley Presbyterian Church aims to retain sufficient reserves to meet it5 expected future expenditure requirements as well as potential future capital projects. 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 64131 of the Charities Act (Northern Ireland) 208 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 transartions and disclose with reasonable accuracy at any tirne 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 14th May 2026 and signed on its behalf by Paul Coote Date: 14, May 2026 Colin Busby Date-. 14th May 2026
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYGAWLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the Charity for the year ended 31 December 2025, which are set out on page5 11 to 17. Respective responsibilities of charity trustees and examiner As the charitvs 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 6519llbl of the Charitie5 Act state whether particular matters have come to my attention. Basis of independent exarninerfs report I have examined your charity atcounts as required under section 65 of the Charities Art and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 651911bl of the Charltie5 Act. My examination included a review of the atcounting records kept by the charity and a compari50n of the accounts presented with those records. It also included consideration of any unusual item5 Qr disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role 15 to state whether any material matters have come to my attention giving me cause to believe.. l. That accounting records were not kept in accordance with 5ettion 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examlnerfs statement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and, in connection with following the Dirertions of the Charity Commission for Northern Ireland, I have found no matters that, in my opinion, proper accounting records have not been maintained by the charity. I have found no matters that, in my opinion, require drawing to your attention. Jonathan Ruddell For Ruddell & Company Dungannon Date: 14 loLG io
an BALLYGAWLEY CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payment5 Account) for the year ended 31 December 2025 Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Recelpts Donation5 and legacies Charitable activitie5 76.361.33 7,436.63 513.44 1,038.19 3,479.41 42.294.24 11.883.35 IL787.52 118.655.57 19.319.98 12,31X).96 2.838.04 3,979.41 96,050.34 51.267.42 12.362.88 2,520.25 1.775.95 Other trading activities Investrnent Incorne 1.799.85 Other 500.00 88,829.00 66.465.11 1,799.85 157,093.96 163.976.84 Sale of Investments Sale of fi¥ed assets Loans Received Total Receipts 88,829.00 66,465.11 1,799.85 157,093.% 163,976.84 PaymÈnt5 Raisin8 funds Charitable activities 278.15 278.15 5.747.06 111.347.42 75,258.28 I6.81.05 92.064.33 Investment eosts Other 7.040.19 9.560.) 16.600.19 82,576.62 26,366.05 108,942.67 117,094.48 Purchase of Investrnent5 Purchase of fixed a5setS Loan Repayments Total Payments 82,576.62 26,366.05 108,942.67 117,094.48 Net receipts I Ipaymentsl Transfers between funds 6.252.38 1600.67 40,099.06 199.18 1,799.85 11,799.851 48.151.29 46,882.36 Net movement in funds 7,853.05 91,965.65 40,298.24 133,631.02 48,151.29 274.522.75 46,882.36 227.640.39 Funds brought forward 48,926.08 Funds carried forward 99,818.70 173,929.26 48,926.08 322.674.04 274,522.7S li
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASS5 AND UABILITIES As at 31 Decernber 2025 Unrestrlcted Restrlcted Endowment Funds Funds Funds Total Funds 2025 Total Funds 2024 Funds Reronciliation 8aAk and Cash at start of year Net movement in funds 91,965.65 133,631.02 48,926.08 274.522.7S 227,640.39 7,853.05 40,298.24 48.151.29 46,882.36 Bank and Cash ot end of year 99,818.70 173.929.26 48.926.08 322.674.04 274.522.75 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 322,571.77 102.27 274,466.79 55.96 322,674.04 274,522.75 Other Assets Fixed Asset5- Note 10 Church Premise5 Fixtures, Fittings & Equipment Vehicles Investments- Note 11 2.837.672.00 2,837.672.C(I 2,000.CM) 2,0(X).IN) 2,100.00 2,1(K). 2,841,772.00 2,841,772. Liabilitie5 Loan5 3,164,446.04 3,116.294.75 Approved by the Kirk Session at a meeting on 14th May 2026 and signed on its behalf by Paul Coote Date.. 14 May 2026 Colin Busby Date: 14th May 2026 12
an BALLYGAWLEY CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POUCIES 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 whlch 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 fursds comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl 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. DONATIONS ANO LEGACIES Unrestrirted Funds Restrirted Funds Endowment Funds Totsl 2025 Totsl 2024 Recorded giving.. Loose collections Donations and gifts 1,626.62 62,765.95 1,626.62 100,764.45 2,055.00 79,301.56 37,998.50 Gift Aid Legacies and bequest 11,968.76 4,295.74 16,264.50 14,693.78 76,361.33 42,294.24 118,655.57 96,050.34 13
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TOTHE ACCOUNTS 31 December 2025 CHARITABLE A1VITIEs Unrestricted Funds Restrlcted Endowment Funds Funds Total 2025 Totsl 2024 Income from charitable activities Fees from weddings and funerals Fundraisin8 events Grants 4.936.63 4.936.63 4.912.40 6,883.35 5.000.00 6,883.35 17.355.02 7,51J).00 29,000.00 2.500.00 7.436.63 11,883.35 19,319.98 51.267.42 4. OTHER TRADING AcnviTIES Unrestrirted Funds Restiirted Endowment Funds Funds Totsl 2025 Total 2024 Letting of premises Trading income 513.44 11,787.52 12.300.96 12,362.88 513.44 11,787.52 I2,3.96 12,362.88 INVESTMENT INCOME Unrestricted Funds Re5trirted Endowment Fund5 Funds Total 2025 Totsl 2024 Deposit interest General Investment Fund Rents investment properties Other investment income 967.88 1,799.85 2.767.73 2,444.78 70.31 70.31 75.47 1,038.19 1,799.85 2,388.04 2,520.25 14
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS IconVd} 31 December 2025 OTHER INCOME Unrestricted Restricted Funds Funds Endowment Funds Total 20Z5 Totsl 2024 Other income 3,479.41 500.00 3,979.41 1,775.95 3,479.41 5Th).00 3,979.41 1,775.95 RAISING FUNDS Unrestrlrted Funds Restrirted Endowment Funds Funds Totsl 2025 Totsl 2024 FWO envelopes Fundraising events 278.15 278.15 258.06 5.489.00 278.15 278.15 5,747.06 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Totsl 2025 Total 2024 General Assembly Assessments Presbytery fee5 Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 36.868.82 436.64 36,868.82 37,151.99 436.64 388.12 34.950.63 7,230.08 42.180.71 54,274.02 2,282.19 720.00 9,575.97 11,858.16 18,813.29 720.00 720.00 75.258.28 16,806.05 92,064.33 111,347.42 15
an BALLYGAWLEY CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVdl 31 December 2025 OTHER EXPENDITURE Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Loss on closure of Presbyterian Mutual New Extension- Survey & Planning fees 7,040.19 7,040.19 9,560.00 9.560.00 7,040.19 9,560.00 16,600.19 10. FIXED ASSETS The congregation owns the Church premises situated at Church Street, 8allygawley and the associated fixtures, fittings, plant and machinery. These have an insurance value of £5.172,161. 11. Ir4vESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2025 2024 General Investment Fund Property Other investment5 2.100.00 2,100. 2.100.00 2.100.(K) 16
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVdl 31 Oecember 2025 12. FUND BALANCES Fund Balance at start Receipts Payments Surplus I {Deficit) Transfer Balance at end Unrestrirted Funds Number l Account Ablaze Account Eternal Youth Account PW Account Youth & Sports Club Sunday School Account Junior CE Account Presbyterian Mutual A.C 66,465.46 1,129.79 5,616.08 514.95 773.56 10,369.66 55.96 7,040.19 81,085.52 168,836.081 12,249.44 1,010.94 79,725.84 1,129.79 8,086.08 577.80 1,063.03 9,133.89 102 27 2,500.00 2,862.66 453.41 1,603.39 324.02 130.001 2,470.00 12,819.341 43.32 1163.941 289.47 13,409.361 11,805.971 1277.711 46.31 17,040.191 17,040.191 19.53 570.20 91,965.65 88,829.C(I 182,576.621 6,252.38 1,600.67 99,818.70 Restrlcted Funds Number l Account Building & Repair No 3 A.C Church Roof Account Church House Account Moldova A.C 294.74 74,581.42 110.28 57,017.06 1,627.52 8,095.49 46,527.10 19,575.971 11,480.481 115,270.391 31,256.71 130.001 130.001 11,469.641 10,317.88 120.051 34.95 1,662.47 199.18 476.73 106,037.31 80.28 67.334.94 11,787.52 11.662.471 133.631.02 66,465.11 126.366.051 40,099.06 199.18 173,929.26 Endowment Funds 3 Year Fixed Bond Account Progressive Bond Progressive Bond 4,548.00 42,378.08 2,000.1)O 187.24 1,525.61 87.(X) 187.24 1,525.61 87.00 1187.241 11,525.611 187.001 4,548.00 42,378.08 2,000.00 48,926.08 1,799.85 1,799.85 11,799.851 48,926.08 Total 274,522.75 157,093.96 (108,942.671 48,151.29 322,674.04 17