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 fo￿ard
{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 payn￿lts 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