POMEROY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Financial Statements for the year ended 31 December 2025
Registered Charity in Northern Ireland (NIC 105662-0)
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POMEROY PRESBYTERIAN CHURCH 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 | ||||||
| Dona(ons and legacies | 2 | 63,432 | 33,790 | 0 | 97,222 | 90,425 |
| Charitable ac(vi(es | 3 | 800 | 3,400 | 0 | 4,200 | 5,600 |
| Other trading ac(vi(es | 4 | 180 | 750 | 0 | 930 | 750 |
| Investment Income | 5 | 14,640 | 69 | 502 | 15,211 | 14,018 |
| Other | 6 | 564 | 220 | 0 | 784 | 1,140 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Receipts | 79,616 | 38,229 | 502 | 118,347 | 111,933 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Payments | ||||||
| Raising funds | 7 | 298 | 0 | 0 | 298 | 277 |
| Charitable ac(vi(es | 8 | 58,243 | 30,000 | 0 | 88,243 | 99,636 |
| Other | 9 | 2,388 | 0 | 0 | 2,388 | 2,754 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Payments | 60,929 | 30,000 | 0 | 90,929 | 102,667 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net receipts / (payments) | 18,687 | 8,229 | 502 | 27,418 | 9,266 | |
| Transfers between funds | 502 | 0 | (502) | 0 | 0 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net movement in funds | 19,189 | 8,229 | 0 | 27,418 | 9,266 | |
| Funds brought forward | 182,298 | 25,325 | 11,653 | 219,276 | 210,010 | |
| ---------- | --------- | ---------- | ---------- | ---------- | ||
| Funds carried forward | 12 | 201,487 | 33,554 | 11,653 | 246,694 | 219,276 |
| ====== | ====== | ====== | ====== | ====== |
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POMEROY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025
| As at 31 December 2025 | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | Funds | Funds | |
| 2025 | 2024 | ||||
| £ | £ | £ | £ | £ | |
| Funds ReconciliaXon | |||||
| Bank and Cash at start of year | 182,298 | 25,325 | 11,653 | 219,276 | 210,010 |
| Net movement in funds | 19,189 | 8,229 | 0 | 27,418 | 9,266 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| Bank and Cash at end of year | 201,487 | 33,554 | 11,653 | 246,694 | 219,276 |
| ======= | ======= | ======= | ======= | ======= | |
| Bank & Cash Balances | |||||
| Bank Deposit Accounts | 177,803 | 154,418 | |||
| Bank Current Accounts | 68,891 | 64,858 | |||
| ---------- | ---------- | ||||
| 246,694 | 219,276 | ||||
| ======= | ======= | ||||
| Other Assets | |||||
| Fixed Assets – Note 10 | 2,004,960 | 2,004,960 | |||
| Investments – Note 11 | 40,597 | 40,597 | |||
| Gi^ Aid receivable on dona(ons | 14,493 | 15,446 | |||
| ---------- | ---------- | ||||
| 2,060,050 | 2,061,003 | ||||
| ======= | ======= |
Approved by the Kirk Session at a mee(ng on Monday 2nd March 2026 and signed on its behalf by:
, Signed: Signed: _ Mo MeO” Name: Mr Alex Moore Date: 02/03/2026
{ Signed: Signed: aay) Vig Name: Mr Harry WaZ
Date: 02/03/2026
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POMEROY PRESBYTERIAN CHURCH 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 congrega(on is less than £250,000 the congrega(on have elected in accordance with the provisions in The Chari(es (Accounts and Reports) Regula(ons (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 congrega(on’s discre(on; 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 dona(ons or grants for a specific congrega(onal ac(vity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is appor(oned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congrega(on’s general purposes. Designated funds are general funds set aside by the congrega(on for use in the future.
2. DONATIONS AND LEGACIES
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Recorded giving | 52,148 | 28,204 | 0 | 80,352 | 72,719 |
| Loose collec(ons | 1,048 | 0 | 0 | 1,048 | 538 |
| Gi^ Aid | 10,236 | 5,586 | 0 | 15,822 | 14,598 |
| Legacies, bequest and dona(ons | 0 | 0 | 0 | 0 | 2,570 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 63,432 | 33,790 | 0 | 97,222 | 90,425 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
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POMEROY PRESByTERIAN CHURCH 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 | ||
| £ | £ | £ | £ | £ | ||
| Fees | from weddings and | 800 | 3,400 | 0 | 4,200 | 5,600 |
| funerals | ||||||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 800 | 3,400 | 0 | 4,200 | 5,600 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 4. | OTHER TRADING ACTIVITIES | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Legng of premises | 180 | 750 | 0 | 930 | 750 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 180 | 750 | 0 | 930 | 750 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 5. | INVESTMENT INCOME | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Deposit interest | 5,640 | 69 | 502 | 6,211 | 5,703 | |
| Rents investment proper(es | 9,000 | 0 | 0 | 9,000 | 8,315 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 14,640 | 69 | 502 | 15,211 | 14,018 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- |
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POMEROY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)
31 December 2025 6. OTHER INCOME
| Unrestricted | Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Grant received | 200 | 0 | 0 | 200 | 0 | |
| Other income | 364 | 220 | 0 | 584 | 1,140 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 564 | 220 | 0 | 784 | 1,140 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 7. | RAISING FUNDS | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| FWO envelopes | 298 | 0 | 0 | 298 | 277 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 298 | 0 | 0 | 298 | 277 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 8. | CHARITABLE ACTIVITIES | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| General Assembly Assessments | 8,030 | 0 | 0 | 8,030 | 9,818 | |
| Presbytery fees | 466 | 0 | 0 | 466 | 391 | |
| Ministry and support staf costs | 29,773 | 0 | 0 | 29,773 | 29,074 | |
| Congrega(onal running | 17,349 | 10,734 | 0 | 28,083 | 39,361 | |
| expenses | ||||||
| Dona(ons to Missions and | 2,625 | 19,266 | 0 | 21,891 | 20,992 | |
| chari(es | ||||||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 58,243 | 30,000 | 0 | 88,243 | 99,636 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- |
7. RAISING FUNDS
8. CHARITABLE ACTIVITIES
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POMEROY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)
31 December 2025
9. OTHER EXPENDITURE
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Investment proper(es expenses | 2,388 | 0 | 0 | 2,388 | 2,754 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 2,388 | 0 | 0 | 2,388 | 2,754 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
10. FIXED ASSETS
The congrega(on owns the Church premises situated at 2 Edendoit Road, Pomeroy, BT70 2RW, the Church hall, the Church manse, other buildings and the associated fixtures, figngs, plant and machinery. These have an insurance value of £2,004,960 at the date of last renewal (31 October 2025).
11. INVESTMENTS
The congrega(on has the following investments. Amounts are shown at original cost price (insurance valua(on, including contents, of £223,788 at the date of last renewal (31 October 2025)).
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Property | 40,597 | 40,597 |
| ---------- | ---------- | |
| 40,597 | 40,597 | |
| ---------- | ---------- |
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POMEROY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)
31 December 2025
12. FUND BALANCES
| Fund | Balance | Receipts | Payment | Surplus / | Transfer | Balance |
|---|---|---|---|---|---|---|
| at start | (Defcit) | at end | ||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| General | 182,298 | 79,616 | 60,929 | 18,687 | 502 | 201,487 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| 182,298 | 79,616 | 60,929 | 18,687 | 502 | 201,487 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| Restricted Funds | ||||||
| Property/building | 5,531 | 8,320 | 3,175 | 5,145 | 0 | 10,676 |
| United Appeal | 0 | 0 | 4,330 | (4,330) | 4,330 | 0 |
| General Missions | 2,377 | 14,477 | 7,514 | 6,963 | (4,330) | 5,010 |
| PW (Kitchen + General) | 8,013 | 8,612 | 9,370 | (758) | (200) | 7,055 |
| Manse | 2,372 | 750 | 415 | 335 | 0 | 2,707 |
| Sunday School | 3,506 | 3,956 | 3,523 | 433 | 0 | 3,939 |
| Youth Fellowship | 2,031 | 1,707 | 1,240 | 467 | 200 | 2,698 |
| Bowling club | 1,495 | 407 | 433 | (26) | 0 | 1,469 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| 25,325 | 38,229 | 30,000 | 8,229 | 0 | 33,554 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| Endowment Funds | ||||||
| Bequests | 11,653 | 502 | 0 | 502 | (502) | 11,653 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| 11,653 | 502 | 0 | 502 | (502) | 11,653 | |
| ---------- | ----------- | ----------- | ----------- | ----------- | ---------- | |
| Total | 219,276 | 118,347 | 90,929 | 27,418 | 0 | 246,694 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- |
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