an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Reglstered Charity in Northern Ireland (NIC105677}
an BALLYREAGH CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 202S including a Statement of Assets and Liabilities as at that date. REFERENCE AND AOMINisfRATIVE DEfAILS Ballyreagh congregation of the Presbyterian Church in Ireland. l Ballyreagh Road, Ballygawley, Co Tyrone, BT70 2HII Registered Charity in Northern Ireland INICIO56771- CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Revjonathan Boyd Mr Trevor McDaniel Mr Stephen Somerville Mr Paul Potter PRINCIPAL OFFICE BEARERS Minister: Clerk of Session.. Treasurer.. Revjonathan Boyd Mr Trevor McDaniel Mr Trevor McDaniel INDEPENDENT EXAMINER Mr Jonathan Ruddell (for Ruddell & Company) 16 Church Street, Dungannon, Co Tyrone, BT716AB. BANKERS Danske Bank 5- 6 Market Square. DunganrK)n. Co Tyrone. 8T70 IAB. SOLICITORS C T McAlpine & Sons 12 Northland flow, Dungannon. Co Tyrone. BT716AT.
an BALLYREAGH CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT l¢onVd) STRucfuRE 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 person5 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 Session has delegated to Its Congregational Committee the temporal affairs of the congregation including administering 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 congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister 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 more frequently as appropriate. To be chosen for the office of the elder5hip in the congregation a person must be a voting member and a regular attendant at 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. PresbY(ery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbyrery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Ballyreagh 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 Assemb5y, ministers who have retlred from active duty and an elder appointed by the Kirk Session of the congregation.
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRusfEESANNUAL REPORT Iconvd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and arting 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 busine55. At the end of business it 15 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. Ballyreagh congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, a5 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 Hi5 Spirit, and to enable her member5 to play their part in fulfilling God's mi55ion to our world. The congregation's mission purpose5 15 by the grace of God, to help people of all age5 become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive. welcoming community of Christ'5 people of all ages, which.. is increasingly characterised by love for God, and love and concern for others; 15 committed to the historic Christian gospel as revealed in the Bible; is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being.. A Covenant Community.. where our relationships are rooted in the promises of God by living faithfully toward him and toward one another. An Intergenerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward looking Community: where we want the blessings of God that belong to U5 in the gospel to become blessings for others beyond the bounds of our communitv. As a congregation of the Presbyterian Church in Ireland. we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understsnd the Bible teache5 on key matters of Christian faith and practice.
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvdl AcfiviTIES ANO OBJEcfivES Normally. the congregation meets for worship every Sunday and visitors are always welcome to join. The Sacrament of the Lord's 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: Creche / Sunday School. Ladies Guild. Midweek Bible Study and Prayer Meeting held alternate months with Ballygawley Presbyterian Church. The following organisations/clubs are held jointly in our sister church in Ballygawley.. Junior Youth Club. Mothers and Toddlers (Busy Bees). Yarn and Yarn for Senior Citizens. Connect for all age5. Junior Christian Endeavour. Salt and Light. Ignite. Badminton. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10=30am. During the week the Bible Study/Prayer meeting provides an opportunity for members to meet together for fellowship, to study the scrlptures and for a time of prayer. Thanks was given for faithful services of leaders and church members. There were 2 deaths in the congregation during 2025.
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEESANNUAL REPORT {cont'dl At 31 December 2025 there were 51 communicant members and 54 families connected with the congregation. Pastoral care Members of the congregation are in regular contact by minister and/or elders. Hampers were delivered to the elderly at Harvest and Christmas. Mission and outreach The congregation contributed to a number of organisations both locally and globally including:_ United Appeal and Children's Society. Belfast City Mission. Christian Institute. Mission Aviation Fellowship, EMF Morelli Family Iltalyl, Samaritan's Purse, Jengana and Home and Overseas Mission. 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 ro do mission and outreach on a denominational basis beyond what the congregation could do on it5 own. The United Appeal Fund provides financial sUPPOrt for mission personnel at home and overseas, assisrs congregations with the deployment of locally based staff. enables church planting, provides grant support for the upkeep of church premises, a5515t 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. Presbytery During 2025 Presbytery meetings were attended by minister and representative elder. 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.
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvdl Propertv No major work was carried out during 2025. Organisatlons Ladies Guild met 7 times during the year. Average attendance is around 12. Walk for Lrfe met on 4 evenings during Mav. Volunteers The Trustees wish to acknowledge thelr deep appreclation of those who glve freely of thelr time by servin8 on committees and helping with organisations and other church activities.
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd} 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 benefit5 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 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 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 onty private benefit flowing from our purpose is related to Ministers, Missionaries. Deaconesses, Irish Mission workers and Lay Agent5 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 individua15 that the Presbyterian Church in Ireland 15 in dirett 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 BALLYREAGH CONGREGATION OF THE PREs8ERAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) FINANaAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 61 contributors during the year 12024.. 611 donating a total of £24,357 12024.. £22,937). Total income of the congregation during the year was £41,728 compared to £41,540 in the previous year. Total expendlture decreased from £38,869 to £38,257. 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'5 total income doe5 not exceed £250.(Y)O, the Trustees have elected under Section 64131 of the Charities Act (Northern Ireland) 28 to prepare a Receipts and Payment Account and a Statement of Asset5 and Liabilities. The Trustees are responsible for keeping adequate accounting records that are sufFicient to show and explain the congregation'5 transaction5 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 reasorsable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on IZ bv: OA and signed on its behalf Rev Jonathan Boyd r Trevor McDaniel Date: Date..
an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the Flnancial Statements of the charlty for the year ended 31 December 2025, which comprise the Statement of Financial Activities (Receipts and Payments Account), Statement of Assets and Liabilities and the related notes. Respective Responsibilities of Trustees and Examiner As the charity's Trustees you are responsible for the preparation of the accounts in accordance with Section 64131 of the Charities Act (Northern Ireland) 2008. It is my responsibility to- examine the accounts under section 65 of the Charities Act; to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Att,. and to state whether particular matters have come to my attention. Basis of Independent Examiner's Report I 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 6519llbl of the Charities Act. The 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 the Trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. That accounting records were not kept in accordance with section 63 of the Charities Act: That the accounts do not accord with those accounting records- That the accounts do not comply with the accounting requirements of the Charities Act,. That there is further information needed for a proper understanding of the accounts to be reached. io
an INDEPENDENT EXAMINERS REPORTTO ThETRUSTEES OF BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND {conVd) Independent Examiner's Statement I have completed my examination and have no concems in respert of the matters111 to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland,. I have found no matters that require drawing to your attention. Narne: Jonathan Ruddell Ifor Ruddell & Company) Relevant professional quallflcatlon: FCA Address: 16 Church Street, Dungannon, Co Tyrone,BT716AB Date: ii151LolE li
an BALLYREAGH CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipt5 and Payments Account) For the year ended 31 December 2025 Note Unrestrirted Fund$ Rtstrlcted Funds Endowment Funds Total 2025 Totsl 2024 Retelpts Donations and legacies Chaiitable activities Other trading activities Investment income Other 28,866 8,184 826 996 1,289 1,255 37,050 826 996 1,451 1,405 35,564 I,ioi 2,445 861 1,569 162 150 Total recelpts 29,178 12,550 41,728 41,540 Payments Raising funds Charitable activities Other 11871 124.9991 13,1681 11871 133,2691 14,8011 11871 135.1671 13,5151 18,2701 11,6331 Total paymenls 128,3541 19,9031 138,2571 138,8691 Nèt re¢eipts I Ipaymentsl Transfers between funds 824 13191 2,647 319 3,471 2,671 Net movement in funds Funds brought forward 505 17.672 2,966 78,112 3.471 95,784 2,671 93.113 Funds carried fonvard 12 18,177 81,078 99,255 95,784 12
BALLYREAGH CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND UABILITIES As at 31 December 2025 Unrestrlcted Funds Restrlcted Funds Endowment Total Funds Total Funds Funds 2025 2024 Funds Reconclllatlon Bank and Cash at start of year Net movement in fund5 17,672 505 78,112 2,966 95,784 3.471 93,113 2,671 Bank and Cash at end of year 18,177 81,078 99,255 95,784 Bank & Cash Balanies Bank Deposit Accounts Bank Current Accounts 28,392 70,863 28,392 67,392 99,255 95,784 Other Assets Fixed Assets- Note 10 Investments- Note 11 Approved by the Kirk Session at a meetin8 on /2dl Ao i G and signed on its behalf by: v Jonathan Boyd r Trevor McDaniek Date: Date: /2 OL 13
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL sfATEMEfrrrs 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 INorthern Irelandl 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 di5cretion,' the income derived from the endowment 15 to be used elther as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise lal income frorn 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. Unre5trirted funds are income funds which are to be Spent on the congregation'5 general purpose5. Designated funds are general funds set aside by the congregation for use in the fLSture. DONATIONS AND LEGACIES UnrÈstrirted Funds Restricted Funds Endowmènt Funds Total 2025 Totsl 2024 Recorded giving Loose collections Donations and gifts Gift aid 24.357 532 60 3,917 2.363 2,324 1.940 1,557 26.720 2.856 2.000 5,474 25,888 2,943 1,811 4,922 28.866 8.184 37,050 35,564 14
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS IconYd} For the year ended 31 December 2025 CHARITABLE AcfiviTIES Unrestrlcted Funds Restrtrted Funds Endowment Funds Total 2025 Total 2024 Income from charitable activities Fundraising events 160 160 666 220 881 666 826 826 I,ioi 4. OTHER TRADING AcfiviTIES Unrestrkted Funds Restrlrted Fund5 Endowment Funds Total 2025 Totsl 2024 Other 996 996 2,445 996 996 2,445 INVEsfMENT INCOME Unrestrlrted Funds Restrfcted Funds Endowment Funds Totsl 2025 Total 2024 Deposit interest Other 19 143 1,289 1,308 143 719 142 162 1,289 1,451 861 15
an BALLYREAGH CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Iconvd) Forthe year ended 31 December 2025 OTHER INCOME Unrestrlcted Funds Restricted Funds Endowment Funds Totsl 2025 Total 2024 Other Iso 1,25S 1,405 1,569 Iso 1,255 1,405 1,569 RAISING FUNDS Unrestricted Funds Restrlcted Funds Endowment Funds Total 2025 Total 2024 FWO envelope5 187 187 187 187 187 187 CHARITABLE AcfiviTIES Unrestrirted Funds Restrlrted Funds Endowment Funds Total 2025 Total 2024 General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Organisational running expenses Donations to missions and charities Governance costs 3,678 212 19,820 869 3,678 212 19,820 2,342 1,902 4,345 970 5,058 188 19,049 2,850 1,763 5,839 420 1,473 1,902 4,345 550 420 24,999 8,270 33,269 35,167 16
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREL4ND NOTES TO THE ACCOUNTS Itonvdl For the year ended 31 December 2025 OTHER EXPENDITURE Unrestrlcted Funds Restrlcted Funds Endowment Funds Total 2025 Total 2024 Property and maintenance costs Purchase of new equipment 3,168 1,036 597 4,204 597 3,515 3,168 1,633 4,801 3,515 10. FIXED ASSETS The congregation owns the Church premises situated at l Ballyreagh Road, Ballygawley, Co Tyrone, BT70 2HQ and the associated fixtures, f ittings, plant and machinery. These have an insurance value of £809.169. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2025 2024 Other 17
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Iconvdl For the year ended 31 December 2025 12. FUND BALANCES Fund Balance at start Recelpts Payments Surplus / (Deficit) Transfers Balance at end Unrestricted Funds General 17,672 29,178 128,3541 824 13191 18.177 17,672 29,178 128,3541 824 13191 18,177 Restricted Funds Property Mission and charity Other Organisational 39.157 528 13,799 24.628 3.659 3,659 2,249 2,983 11,9191 13,9541 11,3151 12,7151 1,740 12951 934 225 537 16001 157 41,122 770 14,133 25,053 78,112 12,550 19,9031 2,647 319 81,078 Endowment Funds Endowment Total 95,784 41,728 138,2571 3,471 99.255 18