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 Tr￿￿8S present their Annu4 RepJt and Financial Ststements fry thè y8ar enthd 31 De￿rnter 2025
Including a Statement ol Assets aTrJ ￿a￿li￿"&S as atthat ¢kn.
REFERENCE ANO ADMINISTRATIVE DETAILS
Salter￿and ¢ongr8gab"on of the PresWerian Chur¢h in Ireland
eo Ballymulligan Rc*d
Magheralelt
Co Londonderry 8T45 7TT
R•gstered Charty in Northern ITd¥nd (NIC10￿3)
CHARITY TRUSTEES
The Charity Tr￿te•S who 8eThed thjring th• y•ai or V*tho tr￿t￿8 at the dDte ofthrt r•port Nb*r•
Mr WJ mcLer￿n
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 Johr*ton
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 Ly￿e ¢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 a￿1 yomote the sr4ritual Interest of the conoreuats.on and of poisorts not connected
ith any eongregabon are *it￿Tr rts t1)un￿ It •t￿ureS ￿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 ¢onor￿atrOn Indudng 8dminBtering all
fun(* and rrfopety telongng to the owègob)n. Members d Ihe lfjik SeB8￿n 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 ￿0p￿e, $￿ak and *xerLyse equal votes at meebrvJs. except that the Moder*or, thè rThnist•r In acbve
thrty In th8 eongregabon, ha5 no ddtberth* onfy a easbng vot•.
Stat8d meotings of the lfjrk ￿￿on •r* as r•Wrod ￿Ou￿oUt the year.
To bè ¢hc4•n for th• cdfice oltho eldeTrhip in ¢m9r¢￿On 4 p•r80n must t* a vob'r4J memtw and a re9[￿ar
attendant on its ordinanc8s. Th8 sdet*'cffl ol Iho8e prop)sed to te ¢lled lo th¢ offi¢& can t* eth8r ty tha
cowregation oi ty the lfj'rk Se86ion. Mwmbers ar• rfth8y otthn rA trK*¢ who vots.
Presbyl•ry
Und81 the Pr88byteri8n Chufch in lieland form ol y%ern•nce the oyphyate over8i¥tht ot a congregabon is the
responsibility 018 Presbytery th'ch suwnttnth generally the sp'ntrja and temFt)ral affars of the congregatsons
assigned to 11 ty thè Gèner81 Assem￿ of the Prestytenan Churth in Ifdan¢J Salt￿3nd eoThJregthon of the
Prestyterian Church h8¥ btèn as*kmed to the Tyrone Prestyiwy of the Presbytenan Church In Ireland. Th¥
memt*rship ol the Piestytery cowsts m8i#ly of Ihe 8etN• n*r¥sters ol congregatiorts agsilned to it by the
General A86*mt4y, mir*tofs who have rebied from active ¢&ty 8nd an elder aFwinted ty the ￿rk Swion of th8
Conry¢g4tion
Th• G•n•rd Assombly
The General A$s￿blY 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 ￿J￿n￿SS. At
the end of bl￿1n&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 fu￿111￿j Gr•J's mission lo cyjr NK)rkJ.
The ¢ongrtyalion'$ mi$6ion wrpc60 v8. ty the grace of Gc#J. to hdp ￿or4• d all ag88 bawne fully devoted
f￿loWerS ol Jesus Chnsl. Our rJ. w•c• of G￿, to te an i￿1￿￿￿e, wdco￿¥Trg ¢ommunlty ol Chr18t8
peoFle of all age8, which".
1$ inerèasinyy eharaclensed ty love for &)¢J, and •M1 Con￿rn clhets.
1$ committ*d to th¢ histonc Chnstsan g05Fel as r￿È￿ed in lh• Bit48',
is rdevont to WOFle ol thi8 tme and FAxe.
The ¢ongrègation aim8 to live Its M"$*¢J) and v]￿n as a famity of peOtt ty bein9
A Covenant Commurllty.. where our rèl*"onSh.￿ af• looted in the PTomises of God * Iiwng llilhlulty toward
him a￿￿ toward Or￿ aTr)thef
An Intergeneratsond ComM￿ty.. vkneie ad￿ intenlionlly tske tho1*od lo oroaga ￿th, encosJrag8 and
nurture youThJer mem￿r8 to maturty In Chnst.
An Ots￿rd looking Communty. wheie wè want thè t1•881￿ of God that tdcng to u• in the 90SFd 10
become ￿esSin￿ Ic* olhers teyond thè tt)unds d our community
As 8 congregabon of the PresLytèrian Chsjrch In Irdand. we believe that the &trAe ts the SLtoèm¢ authority
over all we do. and that the Westminstw ConleB$ion tsf Farth, along wth the Lar￿r 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 J￿Y
and August
s %%*ll as c4Jr le￿ar 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
P￿t0141
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 outr￿1
At o local I•v81 the con￿e&￿tr.0n regulaity 8uFwrts T•8rf1rf an eVan￿1C81 Chrrdban relief and devèlormenl
charity, working wlh ￿rtnerS to tac￿8 the causes and effects of w*ty. ￿"r￿¥nO Jes￿ Chn8f8 kwod to the
r￿Or in over 100 countries around thèvrforld.
The ¢ongrÈgation supports the United W81 for Mis*on %thich is a c*ntral fund of the Presbytenan Church In
Ir•land. This fund enat4es ¢onwegth"ons to 8UPFQrt tho rnfywon oltht denomina*on and to do mi88ioTr and
outraa&l on a d8nomlnaty￿4 tjasis téyond %that the congregalon could do rtj own The Uryted Ap￿al 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 $upp)rt f(x Ihe *JE*￿p church premises, assist
¥%ith th8 running COBts ol UThon T￿￿C￿e81 Cc418g8, the Church'8 traiThng cdlege rniT¥$ty $tu¢J*nts. 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 ap￿￿a￿.
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 at￿ut God Ihrough varlou¥
ac*vitse8.
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 wovit*ng t*n•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 ￿tstrni￿ter Gr￿1*6$10n ol Farth and
the Shorter and Larger Catechisrn81 leathng tr• sprrtual and mml devdowent and opp)rtunitie6 lor re8pon8e to
&t4e leaching lft turn, th￿ framv+NrJrk leads lo wacts¢81 exweB¥l￿￿ of Chnsbon btlitfs and standlrds In tha socal
mmunity such as throu￿ the ¢ar* ol thosè In need I1￿U￿r￿j the 8icK dwtled and bereaved)
G•nerally th8 atove beneffits are delivw¢d lo¢alty th•"r m8rnL*rs, or are f8ulitstèd thriyjgh
presbyteries or are oroaThsed and ddrvered céntralty. Local delivery is faalrtated Fesources in almc41411
eases. PUNIC access 18 mad8 knryrfn th¥ough ol nobcéboarts, wnt8d matarial. pr868 &Jv•i*sement,
wet6rtes, and Soaal me(ha QT In other vftys
The tenefits are demor*tral¢d through re￿1￿¥ ev8luatlon ofth8 services aThJ informal and *Shocfeedback from
M•M￿r9, thwr farnilieg. and mernbern of the wtli¢
The wrrthe (S)e¥ not lèa¢J lo harm The only wwate bel￿ fl￿ing frcrfn OUT wrpose r& related to MirMsterB,
Miswonaries, Dea¢￿sSes, Ir￿h Mission wprkérs ond LAY P4ents who fecave benefits as o result ol the¢r hc4dlng
office or employment. However, th's is inchjental and neces8ary In order to lurther our charrtaUÈ purFX)$e. Thèrt
are no other wvate benefits The benefiaaries of thLg wrFose are mernbers. ￿lT￿MIlieS. 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 BeC￿ar organL8ations. chanbes and
individual mem￿r$ of tha wtlie.
The Kirk Session has had iegard to thè Charity COMM￿¢￿6 Put4ic t*noht 18q￿reMents1atutOry g￿￿al￿.

SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREiAND
TRUSTEES ANNUAL REPORT {¢onVd)
FINANCIAL REVIEW
The congregation'8 main Sourco 01 in¢ome is membaTS' conti1tr￿NB through the IAWY FrethMII Offering.
The iesuM8 lor the year are 8et out ty) Pay 9. V*thi¢h the Tr￿tee6 0)rrider lo te 8ab"8factory.
The reserve6 of the CongrW"on are hdd for the athancement of its d￿￿￿tle purFos9, cth¢r than r•sthct8d
r8seNes which are held for g desgnatsd WTF*)se.
STATEMENT OF TRUSTEE RESPONSIBIUTIES
Tho Trustees are resp)n*t40 yeparing the amual rewt the finanrAal statem￿5 ofth? congr¢gthon in
accordance wth aFFI￿a￿le law and g8neralty acceFrted accounts.nq k¥ac*"c*
AB the ¢ongragab¢)n's tota incom• tkn8 not fAcoed £29).IJCQ. t￿ Tr￿t•08 h•v• 8lect•d uThJ•r s￿￿10n 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• $uffioont to show and •xWain the
Jngregation's trans8cior6 and th8¢1£6è ￿1th reasonat4e accuracy at any time Tb ffinan￿￿ pwb"on. They are also
resF#)rBit4e lor Bafegu811*"ng the assèts of th• congregation and henco lor ts￿ng rea81>nat48 SteF£ for the
pr•¥enbon and tjetect'on of fraud and other Irreg￿Oriti¢$
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 D￿rnber 2025, Tr*A¥"ch are 891 out on rJ3ges 9 tg 17.
ResF*ctive respon5ibllitles of charlty trusteès and •xamln•r
As the charty's Trustees, you are resF*X6lt4e 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 8ec*on 6519llbl ol the
Chanties Art
. $tstè VI)￿h•r parbcular matters have come to ry attents.￿.
Basls of IndeFondent ¢xamlDrfs report
I have examintrd your charity accounts as req￿r￿ undBf seth.on 65 dth¥ Chonbes kl 8n¢J my e¥aminat10n w•$
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 COM￿n$¢)n of th* ae¢ounts
y8séntÈd wth thc6e recorth. It al80 included considerabon ol any vnu$u4 Items or d8dc6ure8 In the a¢¢ounts
8n¢J s90￿ng 8X￿ana*.0nS fiom yots as chaiity Tr￿te¢S con¢errunq any S￿h rnattern.
My rde ra to state whether any mat¢ri4 h•• com• to my 8t1•nts￿ 9￿ing m• eauM lo t￿1￿•..
1. Thot ae¢ounting r•cor¢ts were not ketl in ￿or￿nCe wih Sects￿ 63 of the Charitie8 Act
2. That the a￿Ounts 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 Inf￿rnatiOn ￿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 a￿ve and. irt
eonn*L'.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 C*f 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
V￿t￿ty Freewlll OffefiTrJ
Loote ￿81? o)llect￿n
Specwl col*thrrJ
Gift AVJ
Gift kni*r*
"ft A*J- Unrted ApF••I
&ft Ak*. ChIld￿n.8 Soc4ety
&ft Ah¥- GASDS
Bpnk & deposrt irterest
Investrrnnt Ir*off
(X￿( re¢eipts
Re￿ip1S 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•i*n Church
Church & ￿0p0￿ funnty ¢¢•ts
rAe cost8
AdMIn￿tra110n colts
C￿11[8￿* donalons
ch￿￿h 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
Dep￿IE 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 cOn￿egalon have elect*J In 8e¢or<lan¢e the
provisions In The Charibes (Arxounts and Rewrts Re￿atso￿ (Northem Irdandl 2015 to prepgre its accounts on
reoapts and Féyments bas¢8.
The con￿OgatiOn 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 dI￿Hn￿ed 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 I￿ome from *nth7wm•ntsNthch B to be ex￿nded onty on the restrirted purp)$68
Intendèd ty the donor and Ibl revenue thJnatNTh or ￿ants foi a srrtffi¢ ¢ongreg9tsonal ath.vty intended ty tha
donoi. there these funds have urffjFent t*l8n¢es, irtl¢rest on their Fyx48d inv¥stmert 18 apwrtion8d to the
individual lunds on an average balance b8Siq
Unrestricted are iF￿ame fund4 vttlth ¥e to be on th8 conkyegalon's general wrpxe3. Designated
fund5 are general fvnds sel th• coThJregtition lor wje in the futwe.
STATEMENT OF ASSETS AND UABIUTIES
FIXED ASSETS
Th• x8•ts of tho coThJregatt'on. retsined for its ¢yM) itse ¢tsmw*•."-
Chuich 8uldng and Graveyar
Manse
èb• land
Hall
88llynenagh Old S¢h¢x4
School Ho￿Se
The Church Building and Graveyard are deemed lo be Herrt8ge a&8ets as defined ty Ihe Charthe¥ SORP IFRS1021.
These Heritage asBets are not¢ncluded Inthe stale￿nI of assets 8nd118tAtyDÈg &9 inform*on on the (x)8t or valuation
18 not aVaila￿e and such inlormation eannrA be oith'ned al a cost ￿mm•mYrate volh the trAnofrt 1¢ the ustrN ol the
accounts and to the Church
The Manse and Sehoc4 Hou8• twe been recogrrfsed at Rate8t4e Captd V*ue. No deweaation has been provided
on these build'ngs as the ¢urrent estimai8(I f*(*Jal ¥*uè rs not less than rts carywng vauè and thè ramaining useful
life Currenly èx¢eèt£ 50 yèars.
land has been recognised on values 4thi¢h the IJ￿lee$ deem to reFwnt ￿ ests'mated fair value of the
prO￿ty 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 P￿te couec
Presbyterian Children s Society
RBL Poppy App)81
Oroanl8t$
CardsArouTrJ CtshtrrA8 Tre• for Alr
Ambuk*nce 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
T￿1
2025
Yotsl
2024
X+26
2020
2028
School House re
8allJnenigh r•
Man8e rent
Fi•ld r*nt
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 nO￿r¥- lat• Mrs F Cow
)natB)n Jim & Olivo Tayknr
Ckn*qu• 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
88th￿n Club
BowF+ng Club
BO￿l￿g 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¥m*nt
2020
2025
2025
Tolql
2026
Total
2024
GroUnd￿nan
Caretaker
Lawnmower reF•
Ele¢trKtty
Firwfe Irwction
Te*phoneiintern¢l Irotall8tknn
T0￿phone[1ntern•lCh•rO••
Water iales
Repairs
Ho11 e￿[￿¢ wo
Grounthworkts
81ackoLrt trlnd
t*w cooker for ￿1}
Carwls
Plant ￿re
NEC w•j¢dor
Ckgan r•ylrn
T•nn•¢
sU￿ry 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. Adbrin1strat￿n costs
Total
202$
T(rtal
2024
2025
2025
202fj
Rev 5 G￿ndi￿an9- inv•thrt
Interest
Rev S GleThJinr%ng. to% rert
Ball￿OneY 215 SLvpty
Coagh 26 pul0 $w)￿Y
Coa9h 2￿ MI￿9* ¢kgim•
Pulm suppty
Authl fee
(¥Jest speaker- ha#
Speaker CE 8ervK•
Weddi19
Prlnter
Printsng pmtsge & statsenery
an18t￿PraIs￿ Band
C¢LI rn￿1¢ IK•rK•i
Insurartl
Prestytenon H•r•ld
Tyrone Inddonlal fiJT¥J
Poppy wr*8th
Bank fees
ChuKh onv•lopo¥
SuTrJry •xpeiw*
Coagh M•nse 215 m•n••
Coagh Man*• 25 r•t
Chnslmasgffts
Cknn8tma$ poty •XFen8e8
Chnstmastreo
88Q calerlrMJ & In1￿￿￿e8
Card Servi¢e exyns•$
Calenng expen5e$
ommuntty Carel S•f¥K• expn•
Landbrd regMtratK)n
E8*er 6kJn•
k)1￿jaY 8itAe Club 8¥2n
lire of pedestrKin f*rKir¥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 DeCem￿r 2025
8. Chafrtaile th>n*ions
Total
2024
202$
2025
2025
United Appeal lindutlng &'ft AKI)
Ptssbyien8n Ctt4dren8 Souety
lin¢ludiTrJ A*Jl
JunK)r CE
Holithy BWe Cl￿)
Powy 8Pk*81
Air AMI￿lanc•
Air ambuLqnce ¥e 3)24
Alr ambU￿ne￿ re 2025
Nl Children's Ho8p*e
TOTAL
426.yj
3.588 50
4.015.
4.319.c￿l
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 Endown*t*
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
2￿00
914.46
4.001.74
632 71
632.71
Surnl•y School
TOTAL
i.ie873
£288J8
I,1￿73
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*
n￿71 ¢E
1,8Y2.21
I,￿.04
261.>5
I￿.74
I￿￿2
1,797.n
1,237.07
511.25
751.05
632.71
165.78
315.76
SufvJ•y S¢hty)I
X￿r •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 re￿te lo l&TrJ& ¢¢4￿cled ￿lIr¥ thè yearfrJrBF￿trt church whth are th¢n
8ub8equentty donoled lo organknlkjn
. B•dminlon CIL￿". Th$ 1$ • lund lor ItK* o11￿ Club.
- 8owllrs Club. Th18 Is a r￿j lor Ihe u8e 01th8 8ov+lir¥J Club
- Holid•y Club. • ILffjd lorih• u•• orth• Fknhd•y C*Jb
- JuNor CÉ. Thts b a lJTrJ br lh• w OfJW￿ CE.
- PW. Tf#• 18 • fvrvj k*rtr* olW* P
11. Assets f•¢•iMd lorth• P•rish'¥ t￿n 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
Addrt￿nS
"sw8a
CIowTvJ v8bA al 31 Doc 2025
16.01)O
13. Transactlons wlth Trust•
Notruslee received any renuThratson or ram1￿[￿emert Ofex￿n￿e8 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 r￿N•¢j bwno Inter￿1 M Bewests and of Manse rent.
17