Presbyter an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Statements for the year ended 31 December 2025 Registered Charity in Northern Ireland {NIC105683)
SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Tr8S present their Annu4 RepJt and Financial Ststements fry thè y8ar enthd 31 Dernter 2025 Including a Statement ol Assets aTrJ ali"&S as atthat ¢kn. REFERENCE ANO ADMINISTRATIVE DETAILS Salterand ¢ongr8gab"on of the PresWerian Chur¢h in Ireland eo Ballymulligan Rcd Magheralelt Co Londonderry 8T45 7TT R•gstered Charty in Northern ITd¥nd (NIC103) CHARITY TRUSTEES The Charity Trte•S who 8eThed thjring th• y•ai or Vtho trt8 at the dDte ofthrt r•port Nbr• Mr WJ mcLern Rev S W K ¢3endnNng Mr W Mc.[1¢Y Mr S A ¢3¢tyJnThng Mr A J Johnston Mr8 E C4mur Mr A Adair Mr J Johrton MI WHutcNn8r PRINCIPAL OFFICE 8EAReRS Minist•r Rv4 Stewart GeTrJmring Clérk of Sesw'on Mr John Johnston Trè8sur•r Mr Riehard Wallac• INDEPENOENT EXAMINER David Lye ¢0 Ltd 15 Meeting &reet Magherafett Co Londondérry BT45 8BN BANKERS Danske Bank Lt PO Box 183 Donegall Square W¢* Bdfast BT1
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (confdl STRUCTURE AND MANAGEMENT Klrk Sess rh& charity trustees of the congreoab.on arè tha members cl its lfjrk Sesw"on. Under thè eongregab'on's gxjverning document. The Code. the book ol the consb"tutron and ty)vèrnment of the Pfesbyterian Churth in Irdand thè Kj'rk Session seeks to vtatch over a1 yomote the sr4ritual Interest of the conoreuats.on and of poisorts not connected ith any eongregabon are itTr rts t1)un It •tureS toral care 18 in ace tn thtr cmgragation and seeks lo further the contnbution ol the Church to Chrisb8n VrtIn and stThice in the Ic¢d commuThty. Th rK Session has delegated to its Coweoatsonal Commrttee the ternwral 8llwr8 tsfthe ¢onoratrOn Indudng 8dminBtering all fun( and rrfopety telongng to the owègob)n. Members d Ihe lfjik SeB8n are ex.offitso m¢mLxr8 of th• congregation Cornnjttee. The Kirk Session ¢on51sts of thé daIned Trynister and the nAing dders of Ihe ¢ongfègth"ons Al members are 8ntitJed to 0pe, $ak and xerLyse equal votes at meebrvJs. except that the Moderor, thè rThnist•r In acbve thrty In th8 eongregabon, ha5 no ddtberth onfy a easbng vot•. Stat8d meotings of the lfjrk on •r as r•Wrod OuoUt the year. To bè ¢hc4•n for th• cdfice oltho eldeTrhip in ¢m9r¢On 4 p•r80n must t a vob'r4J memtw and a re9[ar attendant on its ordinanc8s. Th8 sdet'cffl ol Iho8e prop)sed to te ¢lled lo th¢ offi¢& can t eth8r ty tha cowregation oi ty the lfj'rk Se86ion. Mwmbers ar• rfth8y otthn rA trK¢ who vots. Presbyl•ry Und81 the Pr88byteri8n Chufch in lieland form ol y%ern•nce the oyphyate over8i¥tht ot a congregabon is the responsibility 018 Presbytery th'ch suwnttnth generally the sp'ntrja and temFt)ral affars of the congregatsons assigned to 11 ty thè Gèner81 Assem of the Prestytenan Churth in Ifdan¢J Salt3nd eoThJregthon of the Prestyterian Church h8¥ btèn askmed to the Tyrone Prestyiwy of the Presbytenan Church In Ireland. Th¥ memtrship ol the Piestytery cowsts m8i#ly of Ihe 8etN• nr¥sters ol congregatiorts agsilned to it by the General A86mt4y, mirtofs who have rebied from active ¢&ty 8nd an elder aFwinted ty the rk Swion of th8 Conry¢g4tion Th• G•n•rd Assombly The General A$sblY ts the suprerne court of the Church. Ter¥•senlnq sn one the wholè Ctturch and actng as rts supreme leg'slative. adrninY6tr•Don and ju¢Seial authority. In dealing vAth all matters Ought before it. The General Assemt4y Is normally cortsbtuted dunr4J the fir3t week in June lor worship and to condud ts JnSS. At the end of bl1n&88 it is dissc4v8d Thè memtership ol the General As6emtly cortsists rna1 of the 8cts.ve ministers of ea(* congregaton. rets"r6d minsters and a iekyesentatre elfkn apwnted the Kj'rk Seswon of each C4)ngegth'on.
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) DESCRFPTION AND PURPOSE The charrtatle PUfFthe ol the congregation is Ihe tha1K•nt d rdigion. Saltersland eoThgFegati¢ of the PTesbrtenan Church 69 8 eororw'on of Presbrterian Church in Irdand The Presttyteriari Church in Irdand, as a Reformed Church the wdef of Chnst Is grounded In the Scriplures, and exists to love and honour God thiwgh farth in Hi$ Son and thè of His Spy'nt, and to enable h¢r mèmb8rs to F4¥y their part in fu111j Gr•J's mission lo cyjr NK)rkJ. The ¢ongrtyalion'$ mi$6ion wrpc60 v8. ty the grace of Gc#J. to hdp or4• d all ag88 bawne fully devoted floWerS ol Jesus Chnsl. Our rJ. w•c• of G, to te an i1e, wdco¥Trg ¢ommunlty ol Chr18t8 peoFle of all age8, which". 1$ inerèasinyy eharaclensed ty love for &)¢J, and •M1 Conrn clhets. 1$ committd to th¢ histonc Chnstsan g05Fel as rÈed in lh• Bit48', is rdevont to WOFle ol thi8 tme and FAxe. The ¢ongrègation aim8 to live Its M"$¢J) and v]n as a famity of peOtt ty bein9 A Covenant Commurllty.. where our rèl"onSh. af• looted in the PTomises of God * Iiwng llilhlulty toward him a toward Or aTr)thef An Intergeneratsond ComMty.. vkneie ad intenlionlly tske tho1od lo oroaga th, encosJrag8 and nurture youThJer memr8 to maturty In Chnst. An Otsrd looking Communty. wheie wè want thè t1•881 of God that tdcng to u• in the 90SFd 10 become esSin Ic olhers teyond thè tt)unds d our community As 8 congregabon of the PresLytèrian Chsjrch In Irdand. we believe that the &trAe ts the SLtoèm¢ authority over all we do. and that the Westminstw ConleB$ion tsf Farth, along wth the Larr and Shorter Catechism Set out what we under8tsnd th¢ &ilè on key matter8 of Chn8tsan larth and prath¢¢. AcnwTIES ANO 08JECTIVES The ccyigregalion meets lor worship every Sunday and viwt¢ys ai• ¢0m9 to J¢n. Thè Sacramant ofthe Lords SupFer is ot¢erved on o¢¢as1o during th6 year and all those vkno Iwe bak"$ed and ¥%fio havè made profession ol faith In the Lord Jesus Chr18t ar¢ •thnItt to th8 Lord8 SuFp8r The congre.On haB 8eYer ganisation$ Indu(ng Sun S¢hoo¢ Jurtor CE Hdiday aub ing Club
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconedl ACHIEVEMENTS AND PERFORMANCE Worship and pMy¢r The congregation normalty meets for wornl¥p each ot 1ZC•J nc4)n the year, and at 9.30arn in JY and August s %%ll as c4Jr lear seryices dyring the y¢•r lh• Church offern Sacraments of BaFthm #nd marriaga s¢rvic86. As a congregthon wt thanks for farth1 8eMces and sought tts ¢omlort thc6• had been tereavèd dunn the year. At 31 Decembei 2025 thère wer4 97 communicant mernt f¥mElles ¢onnect8d wth the congregation. The average week attendanc8 at morThng worstrN"p 52 Pt0141 mLor8 olthe Congrè¢n %tho ale unat4e to attend chur¢h to cknesS or ar8 virdtsd a rewlar ba819 tha mini8tei, elders or ty one tsf the ¢O¢YJfegation's pastord vwior6. Mlsslon and outr1 At o local I•v81 the cone&tr.0n regulaity 8uFwrts T•8rf1rf an eVan1C81 Chrrdban relief and devèlormenl charity, working wlh rtnerS to tac8 the causes and effects of wty. "r¥nO Jes Chn8f8 kwod to the rOr in over 100 countries around thèvrforld. The ¢ongrÈgation supports the United W81 for Mison %thich is a cntral fund of the Presbytenan Church In Ir•land. This fund enat4es ¢onwegth"ons to 8UPFQrt tho rnfywon oltht denominaon and to do mi88ioTr and outraa&l on a d8nomlnaty4 tjasis téyond %that the congregalon could do rtj own The Uryted Apal Fund provides finanaal supwrt loi F¢r$onnèl at home and ovefse85. assmts congieWoni with tht deploymènt of locally tosod stsff, anatles chuich F4anknrvJ, wovide8 gvant $upp)rt f(x Ihe JEp church premises, assist ¥%ith th8 running COBts ol UThon TCe81 Cc418g8, the Church'8 traiThng cdlege rniT¥$ty $tu¢Jnts. and nnancialty 8UPF)rt8 Ctxoiegats'orB In the area6 olwornhip. tyobal misson. outraach, l•ader6hip and pastoral care. Th8 congrekrntion vJ80 contribut¢6 10 th¢ Sun(1wy School Frfoiect and ary other 8Feaal apa. Presbytery The eongregation w&8 represented al the regjlar meebrgs of Pfestytery ty our mintster and l OT c Gl the elder8. TN'S wovided an irnportant liDk t¢tr4een the congregations and the wder structures of the church 1 Ass•mbfy The minister and one of our ald9 1 nominated to attend the meebTrJ of the General 88emt4y of the Presbyterian Chuich in Ireland in A8semt4y Bull<f, edfast In Jun•.
an SALTERSLAND CONGREGATION OF THE PRESBYTERJAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Prowty The Chureh Committee continue to w(Y4ide tyerwflrt antj mwntenan¢e Lrf our of tryi1dir to enssJr8 they remain frt for purpo8e. Organlsatlons The Sunday Schoc4 normalty meets every Sunthy at 10.45am vknère thè chl¢en learn atut God Ihrough varlou¥ acvitse8. Voluntsors The Tr(ta•S %%ish to aCkn¢ledge Ihthr th¢p ofthc6• who gve fr98ty dtheir bm8 ty 8eNing on eommitto8$ and h8lkJng ith org8nisaty"on$ and thor ¢hut¢h a¢bvib•s. PUBUC BENEFIT STATEMENT Th¢ Pre8tyt•rian Chltrch in Irdand meets th¢ wlJi¢ bsnrfrt i¢qiMr•m•nt ty wovitng tn•fft to it8 memter8 and the genera wt4i¢ ty makirrfJ kno+vn the ChrBtian Gcyl of the Lofd Jes Chri81 throwh the athancement of rdigion. The dir•ct beneffts s%thi¢h from the puik)sés 01 th• Church indvd• Ihe gaining of an understsnct'ng In Chrt&b'8n beliets as 8et (x)t in the &tlè and In th• Church's sutrKJrdnate stan(krdB lthe tstrniter Gr16$10n ol Farth and the Shorter and Larger Catechisrn81 leathng tr• sprrtual and mml devdowent and opp)rtunitie6 lor re8pon8e to &t4e leaching lft turn, th framv+NrJrk leads lo wacts¢81 exweB¥l of Chnsbon btlitfs and standlrds In tha socal mmunity such as throu the ¢ar ol thosè In need I1Urj the 8icK dwtled and bereaved) G•nerally th8 atove beneffits are delivw¢d lo¢alty th•"r m8rnLrs, or are f8ulitstèd thriyjgh presbyteries or are oroaThsed and ddrvered céntralty. Local delivery is faalrtated Fesources in almc41411 eases. PUNIC access 18 mad8 knryrfn th¥ough ol nobcéboarts, wnt8d matarial. pr868 &Jv•isement, wet6rtes, and Soaal me(ha QT In other vftys The tenefits are demortral¢d through re1¥ ev8luatlon ofth8 services aThJ informal and Shocfeedback from M•Mr9, thwr farnilieg. and mernbern of the wtli¢ The wrrthe (S)e¥ not lèa¢J lo harm The only wwate bel fling frcrfn OUT wrpose r& related to MirMsterB, Miswonaries, Dea¢sSes, Irh Mission wprkérs ond LAY P4ents who fecave benefits as o result ol the¢r hc4dlng office or employment. However, th's is inchjental and neces8ary In order to lurther our charrtaUÈ purFX)$e. Thèrt are no other wvate benefits The benefiaaries of thLg wrFose are mernbers. lTMIlieS. other Inthviduals that the Presbytenan Church in Irdand Is In drect aThJ iThthrect Lontact wth. the cornrnurHty in Yth'ch pastoral ser¥ices are provided and rrther communth& througlK)ul Norlhem Irdand. the R•WtI of Irdand. and worfiknde which benefit Irom our engagement %sith and SUFWrt l(x t)th Chn"an and BeCar organL8ations. chanbes and individual memr$ of tha wtlie. The Kirk Session has had iegard to thè Charity COMM¢6 Put4ic tnoht 18qreMents1atutOry gal.
SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREiAND TRUSTEES ANNUAL REPORT {¢onVd) FINANCIAL REVIEW The congregation'8 main Sourco 01 in¢ome is membaTS' conti1trNB through the IAWY FrethMII Offering. The iesuM8 lor the year are 8et out ty) Pay 9. Vthi¢h the Trtee6 0)rrider lo te 8ab"8factory. The reserve6 of the CongrW"on are hdd for the athancement of its dtle purFos9, cth¢r than r•sthct8d r8seNes which are held for g desgnatsd WTF)se. STATEMENT OF TRUSTEE RESPONSIBIUTIES Tho Trustees are resp)nt40 yeparing the amual rewt the finanrAal statem5 ofth? congr¢gthon in accordance wth aFFIale law and g8neralty acceFrted accounts.nq k¥ac"c AB the ¢ongragab¢)n's tota incom• tkn8 not fAcoed £29).IJCQ. t Trt•08 h•v• 8lect•d uThJ•r s10n 8413101 the Chafities A¢t INorthwn Irdaft 2008 to pvyrnnt count and a stst•m•nt ol assets and I18.11110$ The Tru81988 ar• reskM)w'bl8 fcff keepmg athquats a¢¢oLMknno f•W¢J8 thal •r• $uffioont to show and •xWain the Jngregation's trans8cior6 and th8¢1£6è 1th reasonat4e accuracy at any time Tb ffinan pwb"on. They are also resF#)rBit4e lor Bafegu811"ng the assèts of th• congregation and henco lor tsng rea81>nat48 SteF£ for the pr•¥enbon and tjetect'on of fraud and other IrregOriti¢$ 4)proved ty the Kjrk Ses*'on at a m¢strNJ on L•l d 81kmed its behall ty Rèv SIv•vart Gt•ndnning Mi John Johnston Trust Tru5
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I rep)rt on the accounts of the Trust fof the year endBd 31 Drnber 2025, TrA¥"ch are 891 out on rJ3ges 9 tg 17. ResFctive respon5ibllitles of charlty trusteès and •xamln•r As the charty's Trustees, you are resFX6lt4e for the preparation of the accounts in accordance wth the Charrtie Act (Northern Irdandl 2CrfJ8 It my respcv18it4.lty to.. . examine the accounts under section 65 ofthe Charth"8s Ael . follow the wo¢edures laid &)vm ift the oenera t1"reth0r gven ty the CommBsion under 8econ 6519llbl ol the Chanties Art . $tstè VI)h•r parbcular matters have come to ry attents.. Basls of IndeFondent ¢xamlDrfs report I have examintrd your charity accounts as reqr undBf seth.on 65 dth¥ Chonbes kl 8n¢J my e¥aminat10n w•$ carried out in accordance wth the ggnor pv&n lh• Charty C¢Nnmwgn foi Northem Ird8nd und8r 8ecton 65(9llbl of the Charit'es kt. My Èxèmination induded a reviewofth8 ac£¢xmthng rec4)rth ke0 ty the •nd o COMn$¢)n of th ae¢ounts y8séntÈd wth thc6e recorth. It al80 included considerabon ol any vnu$u4 Items or d8dc6ure8 In the a¢¢ounts 8n¢J s90ng 8Xana.0nS fiom yots as chaiity Trte¢S con¢errunq any Sh rnattern. My rde ra to state whether any mat¢ri4 h•• com• to my 8t1•nts 9ing m• eauM lo t1•.. 1. Thot ae¢ounting r•cor¢ts were not ketl in ornCe wih Sects 63 of the Charitie8 Act 2. That the aOunts io not 8¢¢ord thc•e accounbng recor48 3. That the a)Unts not eomF4y th8 aceountsng r8quirom8nts of th• Chanb6s 4 That there i8 further InfrnatiOn eded lor a woper understanthThJ dthe accounts to 8¢he. Independent ¢xamln•f s ststem•nt I h8Vè COIYIFleted my exam1nation and have rK) concern in resF¢Ct of the matitrrs11110141116tèd ave and. irt eonnL'.II I with lollcthing th@ thrediorffj ol the Chaty C¢n¥ni$8i¢X ltsr Northem Ird•nd. I hJv fcwnd no m•tter• that r8q rd dravrtng to you 3ttenton. en Gwh tor and on behalf Cf David Lytt Chartered Accountants Statutory Audltors 15 Meeting Street M8gherafell Co Londonderry BT45 6BN
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTivif( (Receipts and Payments Accountl for the year ended 31 Decomber 2025 Fund 2026 Funds 2025 Total 2026 Tolal 2024 2025 N¢¢è Vtty Freewlll OffefiTrJ Loote 81? o)llectn Specwl colthrrJ Gift AVJ Gift knir "ft AJ- Unrted ApF••I &ft Ak. ChIldn.8 Soc4ety &ft Ah¥- GASDS Bpnk & deposrt irterest Investrrnnt Iroff (X( re¢eipts Reip1S regor¢Jn9 organ¥n5 39.018.0) 39.018.Lb) 37.3X).CIJ 6.489¢J) S.877.70 518.LYJ 5.8e6.16 12.3S5.10 5.877 70 518. 520.50 104 50 1.815.05 4.041.07 552.07 14,tr21 44 2912.15 82 044.64 12.228.83 5.614.50 4n50 117.C 1.742 S8 4.414 57 621.39 10.342.24 4 031.04 104SO 1.815.C 3.1.97 352.07 13.231 44 179.10 x.(0 2.912.IS 10 572.41 71472.23 Pr•sbyt•in Church Church & 0p0 funnty ¢¢•ts rAe cost8 AdMIntra110n colts C11[8 donalons chh Org•nisabo 27,047.75 20.295 49 4.9)9.52 11.425.Y2 6)6.51 27.047.75 Zl.584 c 20,295.49 21.873.96 4.9)9 $2 1.386 24 13.1Crfj.2 18,19) 81 7.764.9) 6,844 (1) 2.288.88 75.4C6 18 1.674.10 7.127.99 2.288.86 I l.Cg).97 64.315.19 77 880.75 Exc•M ol R•c•iptsov•r P•sfjTrthts lof th• y•ar b•lom ¢r•nsle 7,157.04 1518. 6.838.48 1821.321 11 io Ti¥n$fors Net movernenl In lunds 7.157.04 1518.561 6.638.46 (821.321 Fund8 trfought for1[ Funds eamed lJrw8¥d 618.82 216 775.86 220 853.39 221 e74.71 227 49187 853 39 10 10 716.01
Presbyter SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Total Funds Total Funds Funds 2025 Fund5 2025 Funds 2025 2025 2024 Fur$ Recon¢iliation Bank and Cash at stsrt of yeai Net rnovernent In fun¢ 209.618 82 11.234 $7 7.157.04 1518.561 220.853.39 221.674.71 6,638.48 1821.321 Bank and Cash at ond d > 116.77&86 10.71&01 227 491.87 220 853.39 Bank & Ca$h B*nc¢s Current Accounts DepIE P£¢ouwrts C88h Total Cash Funds 115.070. 101,674 7T 30.73 218.77&86 10.71&01 6.15192 4,W.09 121,222.28 117,496.28 1Cfj.238 86 103,281 40 75.73 227.491.87 220.853.39 io OTHER AsseTS Investm•nt AM•ts Investrngnt8 Other u.sted Inv8Stments Other unlisted inveslrnents Investmant Properti88 Totsl Invèstmènt Ass8ts 12 16,CX)O.(M) 16,¢J)J.00 16,OLKJ.00 16 ri)0.00 16 (W.00 16 fth.fx) Fixed a888ts 11 858,720.75 858,T20.75 858,720.75 Total Flx•d Ass•ts 858 720.75 858.720.75 858 720.75 Jprovthl ty the bfj.rk S¢swon at • mthng on la L6 $ig)éd its Rev Stewart Glendnni Mr John Johnston Trustee Trust io
SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 ACCOLINTING POUCIES BASIS OF FINANCIAL STATEMENTS As the total incorne of the congregation * less than £29).CWthe cOnegalon have electJ In 8e¢or<lan¢e the provisions In The Charibes (Arxounts and Rewrts Reatso (Northem Irdandl 2015 to prepgre its accounts on reoapts and Féyments bas¢8. The conOgatiOn has revithyed the on vknich rt yèpares rts &ctsJnts and in order that these are FxepaTed on a stri¢t rae•Os and Yments basis rt h88 dIHned fr¢)m ts funt1 balances any funds which are not hdd In bank or ca6h balances Any othèr funds, the cowegatson hc4(ts. in rorticular irtvestsntnts, ar6 thsclosed on the Staternent ofAss•ts and at•l"es FUND ACCOUNTING Endowment lunts are funds. th• ¢aF¥td ol vknich must retsined erther permanenlly ty * tho congr¢gation'$ th"scr&b'on.' the ineorne derived from the ttndwnent ffj to be wd athei a8 reSth.Ct or unfestricted Incorne fund8 (WndirYJ upon the purpx¥8e lorvth'ch the ¢n¢S)%Mn¢nt vm estst4ished in the fir8t aCe. Restnited funds ¢omw"8e lal Iome from nth7wm•ntsNthch B to be exnded onty on the restrirted purp)$68 Intendèd ty the donor and Ibl revenue thJnatNTh or ants foi a srrtffi¢ ¢ongreg9tsonal ath.vty intended ty tha donoi. there these funds have urffjFent tl8n¢es, irtl¢rest on their Fyx48d inv¥stmert 18 apwrtion8d to the individual lunds on an average balance b8Siq Unrestricted are iFame fund4 vttlth ¥e to be on th8 conkyegalon's general wrpxe3. Designated fund5 are general fvnds sel th• coThJregtition lor wje in the futwe. STATEMENT OF ASSETS AND UABIUTIES FIXED ASSETS Th• x8•ts of tho coThJregatt'on. retsined for its ¢yM) itse ¢tsmw•."- Chuich 8uldng and Graveyar Manse èb• land Hall 88llynenagh Old S¢h¢x4 School HoSe The Church Building and Graveyard are deemed lo be Herrt8ge a&8ets as defined ty Ihe Charthe¥ SORP IFRS1021. These Heritage asBets are not¢ncluded Inthe stalenI of assets 8nd118tAtyDÈg &9 informon on the (x)8t or valuation 18 not aVailae and such inlormation eannrA be oith'ned al a cost mm•mYrate volh the trAnofrt 1¢ the ustrN ol the accounts and to the Church The Manse and Sehoc4 Hou8• twe been recogrrfsed at Rate8t4e Captd Vue. No deweaation has been provided on these build'ngs as the ¢urrent estimai8(I f(Jal ¥*uè rs not less than rts carywng vauè and thè ramaining useful life Currenly èx¢eèt£ 50 yèars. land has been recognised on values 4thi¢h the IJlee$ deem to reFwnt ests'mated fair value of the prOty at 1 January 2017. Thè Church Hall Balynenagh (Jd Schcd have teen recw¢sed * insurance value. li
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 2. Spo¢l•l trJll•etlons T(rt•l 2026 Tolal 2024 2026 2026 2026 United AFpeAI Horyest envebp H)rvest.1008e Pte couec Presbyterian Children s Society RBL Poppy App)81 Oroanl8t$ CardsArouTrJ CtshtrrA8 Tre• for Alr Ambuknce Nl TOTAL 3,tM.IXI 5,870. 819.(Kl 3.102.CVJ 5.910. 5A70.CO 019CO 518.tr) 228.IXI 844.CL) 705.CKI 7C6.(M) 1.29816 I,16 1.141.&3 eA89.00 6,8K.16 12.356.16 12.228.83 3. Oth•r r•¢•lpts T1 2025 Yotsl 2024 X+26 2020 2028 School House re 8allJnenigh r• Man8e rent Fi•ld rnt NIE Wayleiv• Presbyteri•n H¢rntd avey•rd l••• Church 88Q 8 fun n In lieu of n¢*r&- 10 John $rown In lieu of nOr¥- lat• Mrs F Cow )natB)n Jim & Olivo Tayknr Cknqu• nol pre••nl•d loi pèym•rt TOTAL i.440.} 520.co 7.020 Q) 1.440. 5W.IXS 7.WJ.O) SX)c 5.9W.C#) 10.00 Si.44 120. 51.44 49.91 1[Al lOJ.ts) 525C l.SQ).C#) 2.(ts). 2,C(¢). I.[K 6733 10,342.24 13231.44 79Om 14.021.44 4. Rec41Os rgganlng Organls•tl¢)ns Trtal 2025 T(lal 2024 2026 2026 2026 88thn Club BowF+ng Club BOlg Club DAERA Grnnt Hol¥Y BItAe Club JunK>i CE 7.91 1>).74 7.91 13).74 278. I.3.80 511.25 751.05 ixs.co 1.361 20 2912.16 511.25 751.05 19)Q) 1.361 20 Z 91Z.16 725.42 2YJ Lbj 1,4CA).CQ 4.031.04 Sunday Schwl TOTAL 12
an SALTERSLAND CONGREGATION OF TH E PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (¢onVd) 31 De¢ember 2025 S. Church & Property costs Unrestricted Restn"cted en¢kn¥mnt 2020 2025 2025 Tolql 2026 Total 2024 GroUndnan Caretaker Lawnmower reF• Ele¢trKtty Firwfe Irwction Tephoneiintern¢l Irotall8tknn T0phone[1ntern•lCh•rO•• Water iales Repairs Ho11 e[¢ wo Grounthworkts 81ackoLrt trlnd tw cooker for 1} Carwls Plant re NEC w•j¢dor Ckgan r•ylrn T•nn•¢ sUry expJrffj•s roTAL 1.289. 2.263.00 1C6.LXI 5.615.55 1.289.Q) 2.263.(JJ 10500 5.615.55 2.40 1.251 OJ 2,194.1)) 5,657.02 880.63 125.62 Xl? 45 534.42 197.45 1.¢fJ.19 $34 42 19745 1,4Z3.19 1.027 40 6.700.IXJ 24. 24 ix.rAJ 1XI.CQ 2,394 Qb) 8,4ts).ts) 8349 06.49 71.64 21.17J.96 20396.49 20 I. M•nse ¢o•ls UN•rtwirt•d Il•stsi¢t•d End>1 2026 2026 2021 T¢)t•l 2026 Tot41 2024 Rale8 Hed 119 & tr•• Repairs 1.517.12 1.Cl)8.00 2.384 40 4.gJ9.62 l.S1712 I,DJ8 0) 1,386.24 TOTAL 09.S2 13
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd 31 December 2025 7. Adbrin1stratn costs Total 202$ T(rtal 2024 2025 2025 202fj Rev 5 Gndian9- inv•thrt Interest Rev S GleThJinr%ng. to% rert BallOneY 215 SLvpty Coagh 26 pul0 $w)Y Coa9h 2 MI9 ¢kgim• Pulm suppty Authl fee (¥Jest speaker- ha# Speaker CE 8ervK• Weddi19 Prlnter Printsng pmtsge & statsenery an18tPraIs Band C¢LI rn1¢ IK•rK•i Insurartl Prestytenon H•r•ld Tyrone Inddonlal fiJT¥J Poppy wr8th Bank fees ChuKh onv•lopo¥ SuTrJry •xpeiw Coagh M•nse 215 m•n•• Coagh Man• 25 r•t Chnslmasgffts Cknn8tma$ poty •XFen8e8 Chnstmastreo 88Q calerlrMJ & In1e8 Card Servi¢e exyns•$ Calenng expen5e$ ommuntty Carel S•f¥K• expn• Landbrd regMtratK)n E8er 6kJn• k)1jaY 8itAe Club 8¥2n lire of pedestrKin frKir¥J TOTAL 176. 176.lJ) 79J.C#) 1.1197 41 .51 476.&1 138.C 1.097.41 8.51 476.1 1,18). 894 00 $95.88 175.54 924.C¥J Icrf) f)) 97 CWJ 1C#).QJ S47.35 1.670.CQ 4.37 2.825.31 ieiJ.00 412 00 1.019. 708.10 1.728.O) 2.842 77 2,842.77 2S.CO 275 318. 79.47 275 318LKI 79.47 278.71 113.58 2.428. 381.22 I.( 2W.00 915.00 123.C 193.78 1230J 193.78 202.27 12.00 1142G.92 1174.10 13 003.02 16 190.81 14
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {¢ont'd) 31 DeCemr 2025 8. Chafrtaile th>nions Total 2024 202$ 2025 2025 United Appeal lindutlng &'ft AKI) Ptssbyien8n Ctt4dren8 Souety lin¢ludiTrJ AJl JunK)r CE Holithy BWe Cl) Powy 8Pk81 Air AMIlanc• Air ambuLqnce ¥e 3)24 Alr ambUne re 2025 Nl Children's Ho8pe TOTAL 426.yj 3.588 50 4.015. 4.319.cl t.( 782 tXI 8.17 1.14183 1.2YS.16 1.1X).c#) 1.3CQ.LX) 70).00 8.844.00 636J1 7.127J• 7.764JO . Payments fegardlng Urn•¥liict•d R•strict¢d Endownt Z026 2026 2028 rrtal 2025 Totsl 2024 Ba(knlnton Club Bo%1 Club I.22 1.22 Bowllng Club. Exp•ndlLTr 2nd Cooker & Chairs Hol•Y BI Club Jvn¥)r CE 1.3e6 80 2%.55 7S4.53 200 914.46 4.001.74 632 71 632.71 Surnl•y School TOTAL i.ie873 £288J8 I,173 2,288.88
an SALTERSLAND GONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS l¢ont'd) 31 December 2025 10. MoveThrrt In frJTrJs At1J•n IncorniwJ OWIiThJ Transfers At 31 Dec 2025 Reslrict•d •Jnds Spedal CONectKs Baéminton Club .14183 S58.18 6.491.16 7.91 7,8Y2. Bowllng Club Holklay Bi14• CIL n71 ¢E 1,8Y2.21 I,.04 261.>5 I.74 I2 1,797.n 1,237.07 511.25 751.05 632.71 165.78 315.76 SufvJ•y S¢hty)I Xr •mount8 Ivr expenthlu 6,246 Sg 1.361.XJ 1.186.n 8,421.C6 t.189 10 1057241 10716.01 Unrnstrl¢ted fvnds G¢n¢r•l Fu 64.315 19 216.775 86 2CV3 618.82 64 31S 19 T(tsl furK 220A53J9 12.044.64 7fj .18 227.491.87 . SFettal Collectknns rete lo l&TrJ& ¢¢4cled lIr¥ thè yearfrJrBFtrt church whth are th¢n 8ub8equentty donoled lo organknlkjn . B•dminlon CIL". Th$ 1$ • lund lor ItK o11 Club. - 8owllrs Club. Th18 Is a rj lor Ihe u8e 01th8 8ov+lir¥J Club - Holid•y Club. • ILffjd lorih• u•• orth• Fknhd•y CJb - JuNor CÉ. Thts b a lJTrJ br lh• w OfJW CE. - PW. Tf#• 18 • fvrvj krtr olW P 11. Assets f•¢•iMd lorth• P•rish'¥ tn us• Manse L•nd H•1 Toi•l Openlng cosi 1 J•n 2026 Additions i•.oo• 211AI8 387262.75 868.720.75 oslThJ CO ai 31 D 2026 211.461 90.009 387 52.76 868.720.76 16
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2025 NS&I In¥*slmerrt 12. Inve61menl Assets Openkng •t 1 J• 2020 16AIOO 1•.000 Changes kn valLtalion AddrtnS "sw8a CIowTvJ v8bA al 31 Doc 2025 16.01)O 13. Transactlons wlth Trust• Notruslee received any renuThratson or ram1[emert Ofexne8 dwing the year, otherthan Mr S. A. Glondinning vtho faeèived £1,289 as an honorari¢Jm for his rc4• as Chureh Groun¢tsman and his Ruth Glendnning t2.263 lor h¢r r¢1¢ as Caf¢tsk¢r. Rev S Gi$nthnning rN•¢j bwno Inter1 M Bewests and of Manse rent. 17