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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}

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BALLYREAGH CONGREGATION OF THE pRE5B￿ERIAN 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.

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BALLYREAGH CONGREGATION OF THE pREsB￿ER1AN 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.

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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.

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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.

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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.

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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.

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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.

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BALLYREAGH CONGREGATION OF THE PREs8￿ER￿AN 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) 2￿8 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..

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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

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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

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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 PREsB￿ERIAN 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

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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

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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

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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

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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

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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