BALLYMONEY REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND Truste8s Annual Report and Financial Statements for the year ended 31 December 2025 R•gl•t•Md Ch•rlty North•m lrnland (NIC106390}
BALLYPIIONEY REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND REFERENCE AND ADMINISTRATIVE DEfAILS Ballymoney Reformed Presbyterian Church congregthon of the RefOrn Presbyterian Church of Ireland 75 Chadotte Street Ballymoney County Antrim BT53 6AZ Registered Charity in Northem Ireland NIC106390 CHARITY TRUSTEES The Charty Trustees who served during the year or who were trustees at the date of this report were.. Rev Philip Moffett (Interim Modwator- resigned 31108125) Rev John Coulter (Interim Moderator- appointed 01109r251 Martin Wilson Thomas Brewsler Hugh Mccluggage James Pinkerton Boyd Atcheson (appointèd 22106125) Andrew Hegarty (appointed 22106125) PRINCIPAL OFFICE BEARERS Minister Rev Philip Moffett (Interim Moderator- resigned 31108125) Rev John Coumer Ilnterim M¢)derator- appointed 011091251 Hugh Mccluggage Alan McKeeman Clerk of Session Treasurer INDEPENDENT EXAMINER Michael Shiels 8 Ratheane Avenue Coleraine BT52 1JH BANKERS Danske Bank PO Box183 Donegal Square Wesl Belfast BT16JS SOLICITORS Thomas Taggart & Sons Solicitors 27 Church Street Ballymoney BT53 6HS
BALLYMONEY REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account) for the year ended 31 December 2025 ToLg1 2025 Total 2024 Fund8 Funds Fund8 Rocelpts Donations and legade8 Charitablg athvilies Other trading octivrt Invgstmènl income 59,074 205 9,257 1.827 7,439 66,513 205 10,857 2,299 73.567 125 9,207 2.S72 1,800 472 70.363 9.511 79,874 85.471 Total R•c•lpts 70.363 9,511 79,874 85.471 Paymènts Raising lunds Charitable activitie8 271 69,141 75,744 10.881 &8,425 Total Paym•nt• 76.104 10,681 86,785 69.412 Net receipts I Ipaym8nls} Tran8fef8 between fund5 (5,7411 11.170) {6,911) 16,059 1150) 150 N81 movement in funds Funds brought foard {5.891) 44.278 (1.0201 10.255 16,9111 54,533 16,059 38,474 Funds carrled fopward 10 38,387 9,235 47,622 54,533
BALLYMONEY REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Unrostricted Rostrietod Endovmiont Funds Fund8 Fund• Total Funds 2025 Total Pund8 2024 Funds R•eonclllatlon Bank and cash as stsrt of year Net movement in funds 44,278 (5.8911 10.255 (1.020) 54,533 (6,911) 38,474 16,059 Bank and cash at end of year 38,387 9.235 47.622 54,533 Bank & Ca8h Balance• No 1 and Trustee8 Account No 2 Account Sabbath Schcol Girls. Brigadg lfjds Club Coffee, Chal and Chew 2nd Ballymoney Boys, Brigadg Women's Mi88ionary A88ocialion 34,784 3.603 1.195 5.416 712 39.802 4,476 1,683 5,910 732 152 1.023 755 1,016 47,622 54.533 Oth8r Au•ts Fixed Assets- Note 8 Inv&8tm6nts- Note 9 Sl Jame8'8 Place 148,701 135,239 196,323 189,772 Llabllltle• {NIAI INIA)
BALLYMONEY REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND STATEMEKf OF ASSETS AND LIABILITIES As at 31 December 2025 {conVd) Approved by the Session at a meeting on 06 Marth 2026 and signed on its behaff by Rev John Coutt8r Hugh Mccluggage Date.. 06 March 2026 Date: 06 March 2026 Jlrf N'c
BALLYMONEY REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMEKrs As the total income of the congregation is less than £250.lYJO the congregation have elected in accordance with the provisions in The Charitses (Accounts arNJ Rep)rts Regulats'ons (Northem Ireland) 2015 to prepare its accounts on a receipts and paynlts basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must te retained either pemanently or al the congregation's discretion,. the Inco derived from the endowThnt is to uwl either as restricted or unrestricted in¢ome funds depending upon the purpose for which the endowment was established in the first place Restricted fvnds Comprise (a) incofffi from end0%nts which is to be exFended only on the restricted purposes intended by Ihe donor and (b) revenue donations or grants for a specrfic congregational activity intended by the donor. Vvhere these funds have unspent balances. interest on their F)ooW investment is apports'oned to the indiwdual funds on an average balance basis. Unrestricted funds are income funds whth are to be on the ngregatIon'S general purposes. Designated funds are general fvrKls set aside by the c¢xor8gation for use in tho future. 2. DONATIONS AND LEGACIES Unrestrlct8d Restricted Endowmènt Funds Funds Funds Totsl 2025 Total 2024 Recorded giving.. Free will Offering Loose Collections Donations and gifts Gift Aid Bequest Income 36.634 36,634 2,031 8,986 35,768 4.375 5,565 6,691 21,168 2.031 1,578 20,862 20,862 59,074 7.439 66,513 73,567 io
BALLYMONEY REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 3. CHARITABLE ACTIVITIES Unrestrlcted Restrlcted Funds Funds Endowment Totsl Funds 2025 Totsl 2024 Fundraising events 205 205 125 205 205 125 4. OTHER TRADING ACTivrriES Unrestricted Restrlcted Endowment Total Funds Funds Funds 2026 Total 2024 Manse Rent Hire of Hall Wayleave EA Grant 7,800 1.457 7,800 1.457 1.6LKI 1,600 1,400 9.257 10,857 9,207 li
BALLYMONEY REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2025 INVESTMENT INCOME Unrestrfcted Re8trl¢ted Endowment Total Funds Funds Funds 2025 Total 2024 Bank interest Dividend - Income Bonds Other investment income 52 464 1.783 528 2,005 1,783 1,827 472 2.299 2,572 6. RAISING FUNDS Unrestr5ctgd Restrlctsd Endowment Total Fund8 Funds Funds 2025 Totsl 2024 FWO envelopes 360 271 360 360 271 12
BALLYMONEY REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 CHARITABLE ACTIVITIES Unrestricted Restricted Endowment Total Funds Funds Funds 2025 Total 2024 Presbytery Fees Ministry and support staff costs Congregational running expenses Donations to Missions & charib'es Govemance costs 303 7.669 303 7,669 243 6,690 47,632 7.436 55,CE8 43,712 16.540 3.245 19,785 18.496 3,600 75.744 10.681 86,425 69,141 FIXED ASSErs The congregation owns the Church premises situated at 75 Charlotte Street, 8allymoney, BT53 6A2 and the associated fixtures. fittings. plant. and machinery. The Church, Church Hall and Courthouse are deemed to be Heritage assets as defined by the Charities SORP (FRS102). These Heritage assets are not included in the statement of assets and liabilities as infomiation on the cost or valuation is not available and such information cannot be obtained at a cost commensurate the benefft to the users of the accL)unts and to the church. In 1967 the Manse was donated by Nomian Holmes and Sir Arthur Algeo. There are no reliable records of this gift and valuation approach for such a buikling lacks sufficient reliability. As a resutt, this building is not recognised in the statement of Assets and Liabilities. 13
BALLYMONEY REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (confd) 31 December 2025 The contents of the properties have been acquired over a long number of years. There are no reliable records of the cost of these. As a result, the content is not recognised in the Statement of Assets and Liabilities. 9. INVESTMENTS The congregation has the following investmenls. Amounts are shown at market valuation. 2026 2024 St James's Place 148,701 135,239 148,701 135,239 14
BALLYMONEY REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2025 10. FUND BALANCES Fund Balan¢0 R0¢P at start Paymont Surplu8 1 (Deficlll Trnnof•r Balance at ond Unre8trlCt Fund8 No 1 and Trustees Account No 2 Account 39.802 61.383 60,251 1.132 16,150) 34,784 4.476 8.980 15,853 (6,8731 6,CQO 3,603 44,278 76,104 (5.7411 1150) 38,387 Ro•tri¢tod Fund• No 1 and Trustees Account- Lepr08y Mission No 1 and Tru8lee8 Account- Nepal Orphanage Sabbath Sthool Girls. Bruade Kids Club Coffee. Chat and Chew 2nd Ballymonw Boys, Brigade Women's Mlssionary Asswialion 520 520 1.385 1.385 1,683 5.910 732 152 1,023 (2381 {7941 {1201 (981 171 1250) 1.195 5,418 712 5.538 6.332 131 678 100 580 1,018 755 912 825 87 10.255 9.511 10.681 {1.170) 150 9,235 Endovmi•nt Fund8 Total $4.533 79.874 86.785 16.911) 47.622 15