CULLYBACKEY ELIM PENTECOSTAL CHURCH
Trustees Annual Report and Financial Statements
for the year ended 31st December 2025
Registered with the Charity Commission for Northern Ireland NIC107452

CULLYBACKEY ELIM PENTECOSTAL CHURCH
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report of the charity for the year ended 31 December 2025.
PURPOSE
The principal purpose of Cullybackey Elim Pentecostal Church is the advancement of the Christian faith
according to Biblical principle5.
PUBUC BENEFIT STATEMENT. OBJECTIVES AND ACTIVITIES
The benefit that flows from the purpose of Cullybackey Elim Pentecostal Church the advancerrent of the
Christian faith according to Biblical principles" is that religion is advanced through the Christian Gospel.
The moral framework of the Christian Gospel promotes benefits in people's live5, enhancing integrity and
good citizenship. Another benefit is that people benefit from the relief provided through the charitable
giving supported by Cullybackey Elim Church in furtherance of and consistent with the statement of belief.
A collateral benefit of the purpose is thal the Gospel of Christ affects all in enhancin8 their moral character
and giving them a sense of altruism in helping others. Another benefit is the availability of a 5Ultable Church
building environment in which the congregation can grow and develop in ministry for the glory of God.
The benefits of our organis8tion are evidenced through formal and informal feedback, verbally, by letter,
and electronically (through social media, email etc.) from our members, their families, parents of the
Young people who attend our youth meetings, and the wider public who are ministered to in various ways,
including experiential 'face to face" and social media and internet. We believe that no harm can come
from the purpose of the charity. The beneficiaries are the 8eneral public of all age groups and sections of
society from the communities in which we live and work. The only private benefit flowing from our purposÈ
is the engaging of the Minister of the Church in a self-employed role, who receives a monthly allowance
as a result of his fulltime position. There is also a payment made to our drop-in centre manager
temporarily. However, this 15 incidental and necessary in order to further our advancement of religion
charitable purpose. There are no other private benefits, as all of our activitie5 are open to the general
public and advertised freely to them.
Cullybackey Elim Church will engage in a range of ministries that will vary from time to time, with ministrie5
being initiated, expanded, or closed as appropriate. Mirbistries may include:. Regular public worship,
prayer, Bible study, preaching and teaching. Evangelism and mission locallyi regionally, nationally and
internationally. Teaching. encouragement. welcome and inclusion of young people. Nurture and growth
of Christian disciples. Education and training for Christian and community service. Giving and encouraging
pastoral care. Supporting and encouraging charitable social action in the United Kingdom and abroad to
encourage relationships Wlth and support of other Christians. Observance of the 2 ordinances of Believer's
baptism and the Lord's Supper as stated in our 'Declaration of Beliefs,. Engagin8 With and encouraging all
age groups and section5 of society. Financial and practical help and support of those in need as per the
Christian ethos.

CULLYBACKEY ELIM PENTECOSTAL CHURCH
TRUSTEES ANNUAL REPORT convd
ACHIEVEMENTSAND PERFORMANCE
The Trustees have had regard to the Charity Commission for Northern Ireland's guidance on provision of
public benefit and are confident that the Church fully satisfied this requirement during the year 2025
through its activities.
Cullybackey Elim Pentecostal Church, entered into the year 2025, seeking to bring honour to Our Great
God and to promote and uplift the name of his precious Son, The Lord Jesus Christ.
The Church has continued to see encouraging growth during 2025. With high numbers of people attending
the services, many of whom have become Church members. Sunday morning services continue, between
11..30am and l..(Klpm. Our Sunday evening Gospel services Cornmence at 6=OOpm through to 7..00pm.
Children's Church continues as normal, with the children going out, during the morning service, and 15
aimed at teaching young people the values of the Christian faith. Bible Class Commences at 11.LK)am, the
young people then join the main Church service at 11.45am.
S.C.A.T.E. (children's outreach to Cullyb3ckey village) continues each Tuesday evenlng from 7pm to 8pm.
Youth Club 2nd Youth Fellowship take place on alternate Friday evenings from 7:30pm to 9..30pm.
Young Adults meet twice monthly on Sunday evenings from 7'.30pm to 10.'OOpm ar)d cater for 18- to 30-
year-olds.
Overflow runs bimonthly and takes place after the pm Sunday Service, where Folks are invited to stay or
join us for a timè of praise and worship. It is open to all ages.
Ministry- In his short time as our Church leader, PastorTrevor Gillanders, has worked tirelessly to promote
and encourage Gospel outreach in the Cullybackey community and surrounding district. During the year
he has taken several Missions in and around the local area, including a two-week Tent Mission in the
Ballymena/BrDughsh3ne are3. Trevor and his wife Esther also led a group from Our Church to Uganda in
July 2025. All those involved were greatly blessed.
The Church now has the ability to record and livestream all services. This has commenced with
livestreaming of both Sunday services on a sub5cription-based service on YouTube, where live viewing is
only available to individuals who have applied and been issued with an appropriate link to enable them to
access the live content. The video of both services is available for all immediately after each service has
ended, both directly on YouTube and via the link on the Media page on the ChLsrrh website.
Audio only is still available to listen to and download on all digital devices from the Media page on the
Church website, which is accessible from Sunday evening.
On Sunday the 19 of January 2025 Pastor Matthew Balfour was installed as Our Minister Sn Tralning. This
is a first for Cullybackey Elim Church and we are so please to have Pastor Matthew join the Ministry Team.
Internship- In September 2025 Andrew Cotter commenced a three-year internship at Elim Bible College.
The chLJrch will seek to support Andrew in this venture.
Men's Fellowship meetings commenced on Wednesday the 5, February under the title "Men behaving
DaddlW- These meetings continued on a monthly basis throughout the year, with various speaker5 and
artivities.

CULLYBACKEY ELIM PENTECOSTAL CHURCH
TRUSTEES ANNUAL REPORT convd
ACHIEVEMENTS AND PERFORMANCE cont'd
Ladies fellowship meetings are organised on the third Wednesday of each month. These meetings are well
attended and are complimented with a guest speaker each night. A Ladies conference took place in our
Church on Saturday the 21st of lune. An address was given by Beverly Bamford. Lunch was served
afterwards.
Holiday Bible Club commenced on the evening of Monday the S of August to Friday the 9, of August.
Lots of children attended this event each evening with the guest Speaker being Pastor Gillanders . A BBQ
for children and parents was arranged for the last evening and was very well sUPPOrted.
Despising the Shame - This is a new ministry to Okjr Church, led by members, Ric and Karen Wilton, who
are very experienced in ministering to vulnerable people. Several meetings were held in the Church during
2025 ènd were very well attended. Many folks were ministered to and very much appreciated the warmth,
love and atmosphere of the Church setting.
Care and Share- Another new weekly ministry commenced Wednesday 15 October 2025 from 2pm to
5pm. Meeting in the Church Hall Foyer. Tea/coffeelchat. Ministering to the needs of the bereaved, lonely
and burdened in our village.
nd
Oasis- Yet again another new ministry commenced Wednesday 22 October 2025. Meeting once a month
from 8pm to 9pm, and ministering to vulnerable adults, some of whom attend our Church, and others
from the surrounding area.
Initial reports from all Church departments have been extremely encouraging. We thank those
Departmental Heads/ Leaders/Helpers, who give of their talent and time to enable these important
ministries to go ahead throughout the year. The midweek prayer meeting and Bible study also continues
and takes place each Thursday evening from 8pm to 9.'30pm.
A meeting for Trustees was held in the Church on the 5 of May 2026. During this meeting the 2025
Trustees report was read, discussed. finalised and passed. The Annual General Meeting was held on 22nd
of May 2025. A Treasurers report was given for the year 2024 at the AGM, which was well attended by
Church members. During this meeting Elders and Deacons were elected into Church SeNice.
On the 25, of April 2025 after a stay in Hospital we learned of the sad passing of our esteemed member
and Church Secretary for many years, Mr James Dunlop. Jimmy will be sorely missed by everyone. We
extent are sympathy to hi5 wife Edith and the family.
Pastoral care and support for those who suffered bereavement within the Church family was carried out
and where possible visitation of the sick in homes or in hospital continued during 2025.
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEESAND ADVISORS
Charity name: Cullybackey Elim Pentecostal Church.
Church Address= 62, Shellinghill Road, Cullybackey. BT42 INR.
Website.. www.cull backe
elim.com

CULLYBACKEY ELIM PENTECOSTAL CHURCH
TRUSTEES ANNUAL REPORT cont'd
TrUSTEES
The Charity Trustees are made up from member5 of the Church Oversight who are currently Elders or
deacons and also three retlred Elders. One of which, Alister Dunlop. is at this time servin8 in oversea5
missions.
INDU￿[oN AND TRAINING OF TRUSTEES
Following appointment each newly appointed Trustee receives an Induction Pack contalning copies of
Charity Commission for Northern Ireland publications.. Runnirng Your Charity. Trustees are also encouraged
to access fLJrther inform3tion available on the Charity Commission for Northern Ireland webslte.
The Trustees in office at 31 December 2025 and the date of signing this report were..
Mr James Dunlop (Elderl
Mr Robin Gordon (Retired Elderl
Mr Robert Swann (Elderl
Mr Alister Dunlop (Retired Elderl
Mr Stephen Spence IDeaconl
Mr Alistair Gordon (Elderl
Mr Samuel Hutchin50n IRetirÈd Elderl
Mr Philip Brown (Elderl
Church Secretary
(deceased 25 April 251
Currently on overseas missions
Church Treasurer/Safeguarding Officer
PAYMENTS TO TRUSTEES
No Trustee received payment for undertaking trustee duties. Where Trustees purchase items on behalf of
the Charity these costs may be re-imbursed.
CUSTODIAN TRUSTEES
Premises owned by the church are held under trust by'custodian Trustees" whose 501e function is to hold
the property assets of the Church. Custodian Trustees do not seNe on Oversight unless also elected to an
Office of Elder or Deacon.
ADVISORS
Bankers..
Ulster Bank, 49, Wellington Street, Ballymena. BT43 6AD.
Independent Examiner-
James Gillespie, Stevenson & Wilson Chartered Accountants, 22-30
Broadway Ave, Ballymena. BT43 7AA.
Insurance Adviser:
Congregational, Integra Insurance Solutions Ltd. Currer House, Currer
Street. Bradford. BDI 5BA.
Solicitors:
Ander50n Agnew & Co. 14, Mill Street, Ballymena. BT43 5AE.
41Page

CULLYBACKEY ELIM PENTECOSTAL CHURCH
TRUSTEES ANNUAL REPORT convd
STRucfuRE, GOVERNANCE AND MANAGEMENT
Cullybackey Elim Pentecostal Church is constituted by a Trust Deed dated the 6, of February 1988 a5 an
unincorpDrated association and is an independent Fellowship with no affiliation5 to any othei Church or
Association. It 15 8overned by it5 Constitution which wa5 formally adopted on the 10 of May 2013.
Cullybackey Elim Pentecostal Church is registered with The Charity Commission for Northern Ireland,
number NIC 107452.
MANAGEMENT
The Oversight would usually meet once a month to discuss the day to day running of the Church, and to
make decisions concerning the regular activities within the Church and also outreach programs.
Reports from all rhe various Church departments are conveyed to Church member5 via the Annual General
Meeting, when a financial report is also presented. Matter5 requirin8 a Church Members Meeting, other
than the appointment of Pastors, are on the basis of a simple majority vote. In the event of a tie, the
Chairman of the Church Members Meeting has a casting vote. Approval of a Church Members Meeting is
required for significant projects, such as building programmes or prior to commencing any major new
undertaking.
Volunteers play a key role in the various Departments of the Church. It would be difficult to quantify the
significance of this support as much of the work is done behind the scenes. However, Cullybackey Elim
Pentecostal Church could not function in the way that it does without the enormous support of these
faithful workers.
RISK MANAGEMENT
The Trustees have conducted an assessment of the risk5 to which the Charity is exposed and have reviewed
Sy5tem5 and procedure5 to mitigate such risks. Risk assessment covering fire, health & safety and the
safeguarding of children, young people and vulnerable adults Is an ongoing concern and is reviewed at
least annually or before any new major undertaking. Two Trustees act as Health & Safety Officer and
Safeguarding Officer.
DATA PROTECTION
Cullybackey Elim Pentecostal Church is registered with the Information Commissioners office. Church
membership records are encrypted and held by the Church Secretary with encrypted backups Stored
separately. Personal information held, in addition to membership records, relate to the activities
conducted by each department and is disposed of securely when no longer required. The Trustees are
satisfied that the leve15 of information held by each department are appropriate to fulfil the need to
operate in accordance with both GDPR and the Church's Child Protection Policles.

CULLYBACKEY ELIM PENTECOSTAL CHURCH
TRUSTEES ANNUAL REPORT cont'd
DATA PROTEcfioN
Cullybackey Elim Pentecostal Church is registered with the Information Commissioners Office. Church
embership records are encrypted and held by the Church Secretary with encrypte(J backups stored
separately. Personal information held, in addition to membership records, relate to the activities
conducted by each department and is disposed of securely when no lonEer required. The Trustees are
satisfied that the levels of information held by each department are appropriate to fulfil the need to
operate in accordance with both GDPR and the Church's Child Protection Policies.
FINANCIAL REVIEW
The church is funded by voluntary gifts and donations and use is made of Gift Aid and the Gift Aid Small
Donations Scheme. The church does not seek funds from other sources.
Income for the year amounted to E274,31712024'. £206,318). Expenditure in the year amounted to
£199,48012024.. £156,037). Both income and expenditure increased as 3 Teflection of the Continued
growth of the church during the year, and the church's new charitable commitment of funding in Uganda.
The Church uses Restricted and Unrestricted Funds in its accountln8 policies. Restricted Funds are used for
money donated to the Church for specific purposes e.g. Missions, Youth Ministries etc. Unrestricted Funds
from general offerings are used for all other purposes. Any shortfalls in the Restricted Funds are made up
by transfers from the Unre51ricted Fund.
RE5ERVE5 POLICY
A policy Dn rese￿eS has been reviewed and agreed by the Trustees. The income of the Chijrch 15 Stable
and the risk assotiated with any sudden significant reduction of incomÈ is regarded as unlikely. In the event
of an unexpected financial need the Trustees are confident that Church members would respond
accordingly. The Trustees are satisfied that a figure equating to approximately six months expenditure is
an appropriate level of reserve balance at the present time. Cash balance at year end exceeded the level
of Reserve required.
FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS
Cullybackey Elim Pentecostal Church does not hold any fund5 as custodian trustee on behalf of others.
SIGNE
BEHALF OF TRUSTEES BY:
Philip Brown
Trustee and Treasurer
phen Spence
Trustee
Date.. 8" May 2026
Date.. 8 May 2026

INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF CULLYBACKEY ELIM PENTECOSTAL CHURCH
I report on the accounts of Cullybackey Elim Pentecostal Church forthe yearended 31st December 2025,
which are set out on pages 7 to 18.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008.
It is my responsibility to-
examine the accounts under section 65 of the Charitie5 Act
follow the procedure5 laid down in the general Directions given by the Commission under
section 6519llbl of the Charities Act
state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charily accounts a5 required under section 65 of the Charities Act and my
examination was carrietj out in accordance with the general Directions 8iven by the Charity Commission
for Northern Ireland under section 6519llbl of the Charities Act.
My 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 Èxplanations from you as charity trustees concerning any such
matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charities Art
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concerns in respect of the matters111 to141 listed above
and. in connection with following the Direttions of the Charity Commission for Northern Ireland, I have
found no matters that require drawing to your altention.
mes Gillespie IF.C.A.I
Steven50n and Wilson
Chartered Accountants
Date: 8, May 2026
22-30 Broadway Avenue
Ballymena
BT43 7AA

CULLYBACKEY ELIM PENTECOSTAL CHURCH
STATEMENT OF FINANCIAL AcfiviTY FOR THE YEAR ENDED 31" DECEMBER 2025
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Notes
Income from:
Donation5 and legacies
Charitable activities
Investment income
Other income
199,326
199,326
65,637
3.993
5,361
176,381
22,691
4,113
3,133
65.637
3,993
2.834
2,527
Total income
206,153
68,164
274,317
206,318
Expenditure on-
Charitable activities
Other expenditure
125,299
25.313
48,868
174,167
25,313
148,347
7,690
Total expenditure
150,612
48,868
199.480
156,037
Net income
Transfers between funds
55,541
19,296
74,837
50,281
Net movement in fund5
Reconciliation of funds..
Total fund5 brought forward
55,541
19.296
74,837
50,281
285,372
3,795,165
4,080,537
4,030,256
Total funds carried forward
340,913
3.814.461
4.155,374
4,080,537

CULLYBACKEY ELIM PENTECOSTAL CHURCH
5T
8ALANCE SHEET AS AT31 DECEMBER 2025
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Notes
F5xed assets:
Tangible assets
123,594
4,022,875
4,146,469
3,932,494
Total fixed assets
123,594
4,022,875
4,146,469
3,932,494
Current assets
Debtors and prepayments
Cash at bank and in hand
io
6,537
6,537
5,564
li
211,982
19,296
231,278
143.499
Total current assets
218,519
19,296
237,815
149,063
Current IlabllStles
Creditors due within one year
12
1,2C
1,200
1,020
Total current liabilities
1,2C(J
1,200
1,020
Net current assets
217,319
19,296
236.615
148,043
Totsl net assets
340,913
4,042,171
4,383,084
4,080,537

CULLYBACKEY ELIM PENTECOSTAL CHURCH
ST
BALANCE SHEET AS AT 31 DECEMBER 2025 Iconydl
Unrestrirted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Notes
Funds of the charity
Unrestricted funds
13
340,913
340,913
285,372
Restricted funds
13
4.042,171
4,042.171
3.795.165
Total charlty funds
340,913
4,042,171
4,383,084
4,080,537
SIGNE
BEHALF OF TRUSTEES BY:
Philip Brown
Trustee and Treasurer
Date.. 8, May 2026
Stephen Spence
Trustee
Date.. 8" May 2026

CULLYBACKEY ELIM PENTECOSTAL CHURCH
5T
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025
Total Funds
2025
Total Fund5
2024
Cash flow from operating activities
Net incoming resources before interest
Depreciation
Increase in debtors and prepayments
Increase in creditors and accruals
70,844
13,735
19731
180
46,168
Net cash inllow from incoming resources
83,786
46,168
Return on investments and servicing of finance
Interest received
3,993
4,113
Capital expenditure
Purchase of tangible fixed assets
147,0621
Net increase in cash for the year
87,779
3,219
Cash and cash equivalents at the beginning of the year
143,499
140,280
Cash and cash equivalents at the end of the year
231,278
143.499

CULLYBACKEY ELIM PENTECOSTAL CHURCH
NOTES TOTHE ACCOUNTS 31" DECEMBER 2025
ACCOUNTING POLICIES
The principal accounting policies adopted, judgement5 and key sources of estimation uncertainty in
the preparation of the financial statements are as fDIIows'.
a Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with Financial Reporting Standard applicable in the UK and Ireland IFRS1021 (effective
l January 20151.
Cullybackey Elim Pentecostal Church is a registered charity INIC1074521 and meets the definition
of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical
cost or transaction value unless Otherwise stated in the relevant accounting policy notes.
b Income recognition
All incoming resources are included in the Statement of Financial Activitie5 when the charity is
legally entitled to the income after any performance corkditions have been met, the amount can
be measured rellably and it is probable that the income will be received.
(i) Donation5 received
Donations are accoijnted for gr055 when received. Fixed asset gifts in kind are recognised when
receivable and are included at fair value.
{iil Gift aid
Gift aid income is accrued in respect of charitable donations already receipted.
{111) Investment Income
Investment income is included in the accounts in the year in which it is receivable.
c Expenditure rÈtognition
All expenditure is accounted for on an accruals basis. Expenditure is recogni5ed where there is a
legal or constructive obligation to make payments to third partie5, it 15 probable that settlement
will be required and the amount of the obligation can be measured reliably.
{1) Support costs
Support costs are those that as515t the work of the church but do not directly represent charitable
aclivities and include office costs and governance cost. Where support costs cannot be directly
attributed to particular headin8S they have been allocated to the cost of raising funds and
expenditure on charitable activities on a basis con515tent with the use of resources. This represents
direct expenditure on the governance of the church. M05t of the management is carried out
without charge by volunteers. This intangible cost is not included in the Statemerit of Financial
Activities since there is no measurable cost to the volunteers for their service.
121 Page

CULLYBACKEY ELIM PENTECOSTAI CHURCH
ST
NOTES TO THE ACCOUNTS 31 DECEMBER 2025 {cont'dl
ACCOUNTING POLICIES Iconvd)
d Fixed assets
Tan8ible fixed assets are capitalised if they can be used for more thark one year and cost at least
£I.000. They are initially recognised at cost, or for donated assets, at a reasonable estimète of their
value on receipt.
Valuation of the Church and Church Hall buildings 15 reviewed annually and is re-valued in
accordance with insurance valuation.
e Depreciation
Depreciation has been provided on all fixed a5sels, otherthan the Church and Church Hall buildings
and manse, to write off the c05t on a 5traight-line ba515 over their expected useful life, at the
following rates:
Equipment, tixtures and fittings
io%
No depreciation will be provided on the Church and Church Hall buildings as their estimated
residual value 15 not expected to be le55 than the carrying value, and their remaining Useful life
currently exceeds 50 years.
The fair value of all tangible fixed assets will be reviewed by the Trustees annually.
f Funds
Unrestricted funds are available for use al the discretion of the trustees in furtherance of the
8eneral objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed
by donors or which have been ralsed by the charity for specific purposes. The cosr of rèising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
g Employee benefits
The charity operates a defined contribution plan for ils employees. A defined contribution plan is
a pension plan under which the charity pays fixed contributions into a separate entity. Once the
contributions have been paid the charity has no further payments obligations. The contributions
are recognised as an expense when they are due. Amounts not paid are shown In accruals in the
balance sheet. The assets of the plan are held separately from the charity in an independently
administered fund.

CULLYBACKEY ELIM PENTECOSTAL CHURCH
NOTESTO THEACCOUNTS 31 DECEMBER 2025 Icont'dl
ACCOUNTING POLICIES Iconvdl
h Prep3r3tion of accounts on a going concern basis
The Church Eenerally meets its day-to-day workings capital requirements from its annual income.
The Trustees have Dbtained and reviewed cash flow forecasts for the incoming year and hased on
these are satisfied that the Church ha5 resources to provide a reasonable expectation that it can
continue to meet its financial obligations as they fall due for the foreseeable future. Therefore,
these financial statements have been prepared on a going concern basis.
DONATIONS ANO LEGACIES
Unrestricted
Fund5
Restricted
Funds
Totsl Funds
2025
Total Funds
2024
Recorded giving:
Donations and gifts
Gift Aid on donations and gifts
180,909
18.417
180,909
18,417
157,083
19,298
199,326
199.326
176,381
CHARITABLE ACTIVITIES
Unrestrieted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
General church activities
Mission income
Associated Gift Aid
265
63,097
2,275
265
63.097
2,275
21.429
1,262
65,637
65,637
22.691
INVESTMENT INCOME
Unrestricted
Funds
Restrirted
Funds
Total Funds
2025
Total Fund5
2024
Deposit interest
3,993
3,993
4,113
141 Page

CULLYBACKEY ELIM PENTEC05TAL CHURCH
NOTES TO THE ACCOUNTS 31- DECEMBER 2025 Icont'dl
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Tolal Funds
2025
Total Funds
2024
other income
2,834
2,5Z7
5,361
3,133
2,834
2,527
5.361
3,133
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Ministry and sUPPOrt staff costs
71,871
13.497
1,927
7,636
14,095
16,273
71,871
13,497
1,927
7,636
14.095
16.273
48,868
41,164
12,265
2,143
7,054
14,516
34,739
36,466
Event and catering expenses
General church activity expenses
Stationery and teaching materials
Repairs and maintenance
Donations and gifts
48,868
125,299
48,868
174,167
148,347
OTHER EXPENSES
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Governance costs
Miscellaneous expenses
Depreciation
1,836
9,742
13,735
1,836
9.742
13,735
1,449
6,241
25.313
25.313
7,690

CULLY8ACKEY ELIM PENTECOSTAL CHURCH
ST
NOTES TOTHE ACCOUNTS 31 DECEMBER 2025 {conVdl
EMPLOYEES
Employment C05t5
Total 2025
Total 2024
Wages and salaries
69,336
41,164
69.336
41,164
Numberof Employees
The average number of employees during the year was:
2025
2024
Average number of employèes
There were no employees in receipt of employee benefits in excess of £60,0(XI.
The Pastor received remuneration, expense5 allowance pension contributions totallinE £42,714
12024.. £41,164) in respect of his services as Pastor.
The only amounts paid to the Trustees were for out-of-pocket expenses.
The Church pay5 pension contributions for its Pastor and Trainee Pastoi to the National Employment
Savings Trust, a defined contribution scheme, which is not contracted out ofthe State second pension.
The scheme is a multi-employer scheme and it is not possible to identify the assets ancl liabilities of
the scheme which are attribLJtable to the church.
161 Page

CULLYBACKEY ELIM PENTECOSTAL CHURCH
NOTES TOTHE ACCOUNTS 31" DECEMBER 2025 (cont'dl
TANGIBLE FIXED ASSErs
Equipment.
flxtures and
fittings
Church
buildings
Total
Cost/valuation
As at I" January 2025
Additions
Revaluation
3,795,165
200,095
3,995,260
227,710
227,710
As at 31" December 2025
4,022,875
200,095
4,222,970
Depreciation
As at I" January 2025
Charge for the year
62,766
13,735
62,766
13,735
As at 31" December2025
76.501
76.501
Net Book Value
As at 31" December 2025
4,022,875
123.594
4,146,469
As at 31 December 2024
3,795,165
137,329
3,932,494
The assets of the Church comprise=
Church and hall buildings, and their contents
During the year ended 31, December 2025, depreciation has been provided on all fixed assets. other
than the Church and Church Hall buildings. No depreciation will be provided on the Church and Church
Hall building5 as their estimated residual value is not expected to be less than the carrying value, and
their rern3ining useful life currently exceeds 50 years.
The fair value of all tangible fixed assets will be reviewed by the Trustees annually.
io.
DEBTORS AND PREPAYMENTS
2025
2024
Gift aid rebates due
Prepayments
5,843
694
4,909
655
6,537
5,564
171 Pège

CULLYBACKEY ELIM PENTECOSTAL CHURCH
NOTES TO THE ACCOUNTS 31 DECEMBER 2025 {conVd}
11. CASH AT BANK AND IN HAND
2025
2024
Cash at bank and in hand
231,278
143,499
12. CREDITORS DUE WITHIN ONE YEAR
2025
2024
Accruals
1,21XI
1,020
13. FUND BAL4NCES AND RECONaLIATION OF FUNDS
Balance at
start
Surplusl
Ideficitl
Balance at
ond
Fund
Income
Costs
Revaluation
Unrestricted Funds
General Account
285,372
206,153
1150.6121
55,541
340,913
285,372
206,153
1150,6121
55,541
340.913
Restricted Funds
General Account
3,795,165
68,164
148,8681
19,296
227,710
4,042.171
3,795,165
68,164
148,8681
19,296
227,710
4,042,171
OVERALL TOTALS
4,080,537
274,317
{199,4801
74,837
227.710
4,383.084
Analysls of closlng funds
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Fixed assets
Current assets
Current liabilitie5
123.594
218,519
11,200)
4.022.875
19.296
4,146,469
237,815
11,2001
3,932,494
149,063
11,020
Total funds
340,913
4,042,171
4.383,084
4,080,537
181 Page

CULLYBACKEY ELIM PENTECOSTAL CHURCH
NOTES TO THE ACCOUNTS 31 DECEMBER 2025 {conVd)
15. RELATED PARTY TRANSACTIONS
None of the trustees received any remuneration, only reimbursements for out-of-pocket expenses
incurred in connection with their duties.
There were no other related party transactions.
16. CRITICALACCOUNTING JUDGEMENTS AND ESTIMATION UNCERTAINITY
Estimates and judgèrftents made in the process of preparing the financial statement5 are continu?Ily
evaluated and are based on historical experience and other f3Ctors, including expectations of future
events that are believed to be reasonable under the circumstances. The Trustees do not consider that
there are any critical accounting estimates or assumptions which may have a significant risk of causing
a material adjustment to carrying amounts of assets and liabilities within the next financial year.
17. PENSIONS
The Church pays pension contributions for its Pastor and Trainee Pastor to the National Employment
Savings Trust, a defined contribution scheme, which is not contracted out of the State Second pension.
The scheme 15 3 multi-employer scheme and it is not possible to idenrify the assets and liabilities of
the scheme which are attributable to the church. Therefore, in accordance with FRS102 Section 28,
the scheme is accounted for as a defined contribution scheme.
All employees are eligible to join the Scheme.
18. CHARITABLE FUNDING COMMITMENTS
At 31" December 2025 the Church had charitable funding commitments of £17,351131" December
2024= nonel-