Charity registration number: 108243
Moira Baptist Church
Annual Report and Financial Statements for the Year Ended 31 December 2025
Moira Baptist Church
Contents (continued)
| Reference andAdministrative Details | 1 |
|---|---|
| Trustees' Report | 2 to4 |
| Statement ofTrustees' Responsibilities | 5 |
| Independent Examiner's Report | 6to7 |
| Statement ofFinancial Activities | 8 to9 |
| Balance Sheet | 10 |
| NotestotheFinancialStatements | 11to20 |
Moira Baptist Church
Reference and Administrative Details
Trustees
Charity Registration Number
Principai Office
Independent Examiner
Mr Peter Smyth
Mr Simon Morrison Mr Ralph Patterson Pastor Mark Patterson Mr Adam Patton Mr Brian Greenaway Mr Andrew Cross Mr William Paul Mr Jonathan Rountree Mr Kenneth Watson Mr Samuel Johnston Mr Jonathan Lloyd Mr Martin Burke Mr Andrew Flemming Mr Geoffrey Wilson Mr David McKeown Mr Daniel Johnston Mr James Pickering Mr Lyle English Mr Thomas Greenaway Pastor Jonathan Dodds 108243
Henry Court Moira Co Down BT67 ONS
Thomas Oliver and Associates Limited Certified Public Accountants 1 Moygashel Mills Park Dungannon Co Tyone BT71 7DH
Page 1
Moira Baptist Church
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2025.
Objectives and activities
Objects and aims
Moira Baptist Church ("the Church") acknowledges the headship of Jesus Christ over his Church and exists to glorify the triune God by maintaining and promoting his worship both individually and corporately. The principal charitable object of the Church is the advancement of the Christian faith according to the teaching of scripture, understood in its historical and evangelical sense, the Doctrinal Statement and Baptist principles. Its members devote themselves to the teaching of scripture, to fellowship, breaking of bread, prayer and evangelism.
Objectives, strategies and activities
The activities carried out by the Church include:
’
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holding regular services for public worship, prayer, Bible study, preaching and teaching for all age groups;
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providing pastoral care to the members of the church through visitation and prayer;
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- organising meetings and events that promote our charitable purpose; - participating in the life of the local community;
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supporting other Christian organisations and charities through volunteering, financial gifts and prayer.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Church should undertake.
Public benefit
The Church meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian gospel of the Lord Jesus Christ through the advancement of the Christian Faith.
The Church continues to reach out into the community in a number of ways through different organisations as follows:
(i) Sunday Services
(ii) Prayer Meeting/Bible Study
(tii) Home Groups (iv) Sunday School/Bible Classes
(v) Creche
(vi) Wonderkidz (vii) Moira Baptist Youth (viii) Seekers (ix) Mums and Tots
(x) Baptist Women's Fellowship
(xi) Men's Fellowship (xii) Ladies' Bible studies (xiii) Evergreens (xiv) Care Team
(xv) Our own Missionaries with New Tribes Mission and Wycliffe Bible Translators
Page 2
Moira Baptist Church
a Trustees' Report (continued)
The trustees confirm that they have complied with the requirements of the Charities Act (Northern Ireland) 2008 to have due regard to the public benefit guidance published by the Charity Commission for Northern Ireland.
Achievements and performance
2025 was a year where there was cause to look back and reflect on the goodness of God to the fellowship with the following being some of the highlights:
Numerical and Spiritual Growth There were 15 baptisms during the year and a number of new families have been attending each Sunday. The membership grew from 175 to 182 which has been very encouraging.
MBC Soccer Camp
This was an event organised during the Summer where over 100 children and young people came together under the sound of God's Word whilst participating in soccer games and coaching.
Outreach Further Afield
A number of young people connected to the fellowship went on various outreach teams both at home and abroad with missionary organisations. for a third year the church was able to support our sister church in Waterford by sending a ministry team for a week in the summer.
Financial review
The Church recordeda net surplus for the year of £44,067
Closing unrestricted reserves at 31 December 2025 were £3,026,358
Closing restricted reserves at 31 December 2025 were £NIL
Policy on reserves
It is Church policy to maintain a balance on unrestricted funds (if possible) which equate to at least 4 months unrestricted payments to cover emergency situations that may arise from time to time. This is estimated at £60,000 of unrestricted funds and on 31 December 2025 the Church had £194,944 of unrestricted funds available.
Structure, governance and management
Nature ofgoverning document
Moira Bapitist Church is an unincorporated entity operating under a constitution last updated in 22 March 2023.
Page 3
Moira Baptist Church
Trustees' Report (continued)
Recruitment and appointment oftrustees
The trustees who served during the year and up to the date of signature of the financial statements were:
Pastor Mark Patterson
Ralph Patterson. Simon Morrison Peter Smyth Kenneth Watson Geoffrey Wilson Jonathan Rountree Jonathan Lloyd Martin Burke Andrew Cross Samuel Johnston William Paul Adam Patton Brian Greenaway David McKeown Andrew Fleming Daniel Johnston James Pickering Lyle English Pastor Jonathan Dodds Thomas Greenaway
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hé anual report was approved by the trustees of the charity on 25 February 2026 and signed on its behalf by:
. YZ
Mr Peter Smyth Mr Ralph Patterson
Trustee Trustee
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Page 4
Moira Baptist Church
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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° select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Appipved by the trustees of the charity on 25 February 2026 and signed on its behalf by:
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Mr Peter Smyth
Trustee
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Mr Ralph Patterson Trustee
Page 5
Moira Baptist Church
Independent Examiner's Report to the trustees of Moira Baptist Church
I report to the trustees on my examination of the accounts of Moira Baptist Church for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity’s trustees of Moira Baptist Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
It is my responsibility to
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examine the accounts under section 65 of the Charities Act
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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state whether particular matters have come to my attention
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charities Commission for Northern Ireland under section 65 (9)(b) of the Charities Act.
My examination included the 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 explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attentions giving me cause to believe:-
1 That accounting records were not kept in accordance with section 63 of the Charities Act
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.
Page 6
Moira Baptist Church
Independent Examiner's Report to the trustees of Moira Baptist Church (continued)
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with the following Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Tink Limited Certified Public Accountants
1 Moygashe! Mills Park Dungannon Co Tyone BT71 7DH
25 February 2026
Page 7
Moira Baptist Church
Statement of Financial Activities for the Year Ended 31 December 2025
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| funds | funds | 2025 | ||
| Note | £ | £ | £ | |
| Income and Endowments from: | ||||
| Donations and legacies | 224,182 | 62,615 | 286,797 | |
| Investment income | 3 | 4,808 | - | 4,808 |
| Total income | 228,990 | 62,615 | 291,605 | |
| Expenditure on: | ||||
| Raising funds | (46,721) | (28,909) | (75,630) | |
| Charitable activities | (1,170) | - | (1,170) | |
| Other expenditure | 6 | (170,738) | - | (170,738) |
| Totalexpenditure | (218,629) | (28,909) | (247,538) | |
| Net income | 10,361 | 33,706 | 44,067 | |
| Gross transfers between funds | 33,706 | (33,706) | - | |
| Netmovement in funds | 44,067 | - | 44,067 | |
| Reconciliation offunds | ||||
| Total funds brought forward | 2,982,291 | - | 2,982,291 | |
| Total funds carried forward | 18 | 3,026,358 | - | 3,026,358 |
| Unrestricted | Restricted | Total | ||
| funds | funds | 2024 | ||
| Note | £ | £ | £ | |
| Income and Endowments from: | ||||
| Donations and legacies | 247,604 | 50,602 | 298,206 | |
| Investment income | 3 | 5,361 | - | 5,361 |
| Total income | 252,965 | $0,602 | 303,567 | |
| Expenditure on: | ||||
| Raising funds | (49,386) | (22,716) | (72,102) | |
| Charitable activities | (1,020) | - | (1,020) | |
| Other expenditure | 6 | (143,742) | - | (143,742) |
| Total expenditure | (194,148) | (22,716) | (216,864) | |
| Netincome | 58,817 | 27,886 | 86,703 | |
| Gross transfers between funds | 27,886 | (27,886) | - | |
| Netmovement in funds | 86,703 | - | 86,703 | |
| Reconciliation offunds | ||||
| Totalfundsbroughtforward | 2,895,588 | - | 2,895,588 |
- The notes on pages 11 to 20 form an integral part of these financial statements. Page 8
Moira Baptist Church
Statement of Financial Activities for the Year Ended 31 December 2025 (continued)
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|funds|funds|2024|
|Note|£|=|£|
|Total|funds|carried forward|18|2,982,291|-|2,982,291|
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All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 18.
The notes on pages 11 to 20 form an integral part of these financial statements. Page 9
Moira Baptist Church
(Registration number: 108243) Balance Sheet as at 31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 13 | 2,831,414 | 2,845,051 |
| Current assets | |||
| Cash atbankand inhand | 15 | 194,944 | 197,605 |
| Creditors: Amounts falling duewithin one year | 16 | - | (11,137) |
| Net current assets | 194,944 | 186,468 | |
| Total assets less current liabilities | 3,026,358 | 3,031,519 | |
| Creditors: Amounts falling due after more than oneyear | 17 | 2 | (49,228) |
| Net assets | 3,026,358 | 2,982,291 | |
| Funds ofthe charity: | |||
| Unrestricted income funds | |||
| Unrestricted finds | 3,026,358 | 2,982,291 | |
| Totalfunds | 18 | 3,026,358 | 2,982,291 |
The financial statements on pages 8 to 20 were approved by the trustees, and authorised for issue on 25 February
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() and signed on their behalf by:
hays
Mr Peter Smyth
Trustee
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Yu[Vp] Mr Ralph Patterson Trustee
The notes on pages 11 to 20 form an integral part of these financial statements. Page 10
Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Moira Baptist Church meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going cencern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid
Inconiing resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.
Javestment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicabie expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Page 11
Moira Baptist Church
_
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
Raisingfunds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Fixed assets are valued based on Insurance costs to replace.
Depreciation and amortisation
Depreciaticn is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class
Fixtures and fittings
Depreciation method and rate 15% Reducing Balance
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 12
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Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amcunt due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowirgs are classified as current liabilities unless the charity has an unconditional right to defer settlement of the jiability for at least twelve months after the reporting date.
Fuad structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
2 Income frem donations and legacies
| Unrestricted | |||
|---|---|---|---|
| funds | Restricted | Total | |
| General | funds | funds | |
| £ | £ | £ | |
| Donations and legacies; | |||
| - Donations from individuals | 2,935 | 62,615 | 65,550 |
| Gift aidreclaimed | 47,741 | s | 47,741 |
| Regular giving and capital donations | 172,989 | - | 172,989 |
| Otherincome from donations and legacies | 517 | - | 517 |
| Total for2025 | 224,182 | 62,615 | 286,797 |
| Totalfor2024 | 247,604 | 50,602 | 298,206 |
3 Investment income
Page 13
Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
| Unrestricted | ||
|---|---|---|
| funds | Total | |
| General | funds | |
| £ | £ | |
| Interest receivabie and similar income; | ||
| Interest receivable on bank deposits | 4,808 | 4,808 |
| Total for2025 | 4,808 | 4,808 |
| Totaifor2024 | 5,361 | 5,361 |
4 Expenditure on raising funds
a) Costs of generating donations and legacies
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Restricted | Total | ||
| General | funds | funds | ||
| Note | £ | £ | £ | |
| Donations | 46,721 | 28,909 | 75,630 | |
| Total for2025 | 46,721 | 28,909 | 75,630 | |
| Total for2024 | 49,386 | 22,716 | 72,102 | |
| Total | ||||
| costs | ||||
| £ |
5 Expenditure on charitable activities
| Unrestricted | |||
|---|---|---|---|
| funds | Total | ||
| General | funds | ||
| : | Note | £ | £ |
| Governance costs | 1,170 | 1,170 | |
| Totalfor2024 | 1,020 | 1,020 |
Page 14
Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
| Total | ||||
|---|---|---|---|---|
| expenditure | ||||
| £ | ||||
| 6 | Other expenditure | |||
| Unrestricted | ||||
| funds | Total | |||
| General | funds | |||
| Note | £ | £ | ||
| Staffcosts | ||||
| Wages and salaries | 83,377 | 83,377 | ||
| Depreciation, smortisation and other similar costs | 14,716 | 14,716 | ||
| Total for2025 | 98,093. | 8,093 | ||
| ___—9 | ||||
| Tetalfor2024 | 75,769 | 75,769 |
7 Analysis of governance and support costs
Governance costs
| . | Unrestricted | |
|---|---|---|
| funds | Total | |
| General | funds | |
| £ | £ | |
| Independent examiner fees | ||
| Examination ofthe financial statements | 1,170 | 1,170 |
| Total for 2025 | 1,170 | 1,170 |
| Totalfor2024 | 1,020 | 1,020 |
Page 15
Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
8 Net incoming/outgoing resources
Net incoming resources for the year include:
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Depreciatior: of fixed|assets|14,716|-|
|Finance|charges|payable|477|2,655|
|9|Trustees|remuneration|and|expenses|
|During|the|year the|charity made the|following|transactions|with|trustees:|
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Pastor Mark Patterson Pastor Mark Patterson received remuneration of £45,174 (2024: £42,481) during the year. Pastor Jonathan Dodds Pastor Jonathan Dodds received remuneration of £31,577 (2024: £26,197) during the year.
10 Staff costs
The aggregate payroll costs were as follows:
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||||||
|---|---|---|---|---|
|2025|2024|
|£|£|
|Staff costs|during|the|year were:|
|Wages|and|salaries|83,377|75,769|
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The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
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2025 2024
No No
Employee Numbers 3
No employee received emoluments of more than £60,000 during the year
11 Independent examiner's remuneration
2025 2024
£ £
Examination of the financial statements 1,170 1,020
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Page 16
Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
12 Taxation
The charity is a registered charity and is therefore exempt from taxation.
13 Tangible fixed assets
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|||||||||
|---|---|---|---|---|---|---|---|
|Land|and|Furniture|and|
|buildings|equipment|Total|
|£|£|£|
|Cost|
|At|1|January|2025|2,748,024|97,026|2,845,050|
|Additions|-|1,080|1,080_|
|At|31|December|2025|2,748,024|98,106|2,846,130|
|Depreciation|
|Charge|for|the|year|-|14,716|14,716|
|Ai|31|December 2025|-|14,716|14,716|
|Net|book|value|
|At|31|December 2025|2,748,024|83,390|2,831,414|
|At 31|December 2024|2,748,024|97,026|2,845,050|
|14|Debtors|
|2025|
|£|
|15|Cash|and|cash|equivalents|
|2025|2024|
|£|£|
|Cash|at bank|194,944|197,605|
|Bank|overdrafts|-|(4,610)|
|Cash and cash|equivalents|in|statement|of|cash flows|194,944|__192,995|
|16|Creditors:|amounts|falling due|within|one year|:|
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Page 17
Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Bank overdrafts | - | 4,610 | |
| Other loans | - | 6,528 | |
| Other creditors | (1) | ||
| - | 11,137 | ||
| 17 Creditors: amounts falling due afteroneyear | |||
| , | 2025 | 2024 | |
| £ | £ | ||
| Otherloans | - | 49,228 |
Page 18
Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
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||||||||
|---|---|---|---|---|---|---|
|418|Funds|
|Balance|at|
|Balance|at|1|31|
|January|Incoming|Resources|December|
|2025|resources|expended|Transfers|2025|
|£|£|£|£|£|
|Unrestricted|funds|
|General|2,982,291|228,990|(218,629)|33,706|3,026,358|
|Restricted|funds|-|62,615|(28,909)|(33,706)|-|
|Total|funds|2,982,291|291,605|(247,538)|-|3,026,358|
|Balance|at|
|Balance|at|1|31|
|January|Incoming|Resources|December|
|2024|resources|expended|Transfers|2024|
|£|£|£|£|£|
|Unrestricted|funds|
|General|2,895,588|252,965|(194,148)|27,886|2,982,291|
|Restricted|funds|-|50,602|(22,716)|(27,886)|-|
|Total|funds|2,895,588|303,567|(216,864)|-|2,982,291|
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19 Analysis of net assets between funds
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||||||
|---|---|---|---|---|
|Unrestricted|Total|funds|at|
|funds|31|December|
|General|2025|
|£|£|
|Tangibie|fixed|assets|2,831,414|2,831,414|
|Current|assets|194,944|194,944|
|Total net|assets|3,026,358|3,026,358|
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Page 19
Moira Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
. Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets
| Unrestricted | Totalfunds at |
|---|---|
| funds | 31 December |
| General | 2024 |
| Fs | £ |
| 2,845,051 | 2,845,051 |
| 197,605 | 197,605 |
| (11,137) | (11,137) |
| (49,228) | (49,228) |
| 2,982,291 | 2,982,291 |
20 Analysis of net funds
Cash at bank and in hand Bank overdraft
Net debt
| At 31 | |||
|---|---|---|---|
| Ati | January | Financing cash | December |
| 2025 | flows | 2025 | |
| £ | £ | £ | |
| 197,605 | (2,661) | 194,944 | |
| (4,610) | 4,610 | - | |
| 192,995 | 1,949 | 194,944 | |
| 192,995 | 1,949 | 194,944 |
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Page 20
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Moira Baptist Church
Statement of Financial Activities by fund for the Year Ended 31 December 2025
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|||||||
|---|---|---|---|---|---|
|Total|Total|
|Unrestricted|Unrestricted|
|Funds|Funds|
|2025|2024|
|£|£|
|Income|and|Endowments|from:|
|Donations|and|legacies|224,182|247,604|
|Investment|income|4,808|5,361|
|Tota!|income|228,990|252,965|
|Expenditure|on:|
|Raising|funds|(46,721)|(49,386)|
|Charitable|activities|(1,170)|(1,020)|
|Other expenditure|(170,738)|(143,742)|
|Total expenditure|(218,629)|(194,148)|
|Net|income|10,361|58,817|
|Gross|transfers|between|funds|33,706|27,886|
|Net movement|in|funds|44,067|86,703|
|Reconciliation|of funds|
|Total funds brought|forward|2,982,291|2,895,588|
|Total funds|carried forward|3,026,358|2,982,291|
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This page does not form part of the statutory financial statements. Page 21
Moira Baptist Church
.
Statement of Financial Activities by fund for the Year Ended 31 December 2025 (continued)
| Total | Total | |
|---|---|---|
| Restricted | Restricted | |
| Funds | Funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income and Endowments from: | ||
| Donations and legacies | 62,615 | 50,602 |
| Total income | 62,615 | 50,602 |
| Expenditure on: | ||
| Raising funds | (28,909) | (22,716) |
| Totai expenditure | (28,909) | (22,716) |
| Netincome | 33,706 | 27,886 |
| Gross transfers between funds | (33,706) | (27,886) |
| Reconciliation offunds | ||
| Totalfundscarriedforward | - | - |
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Moira Baptist Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Income and Endowments from: | ||
| Donations and legacies (analysedbelow) | 286,797 | 298,206 |
| Investment income (analysed below) | 4,808 | 5,361 |
| Total income | 291,605 | 303,567 |
| Expenditure on: | ||
| Raising funds (analysed below) | (75,630) | (72,102) |
| Charitable activities (analysedbelow) | (1,170) | (1,020) |
| Other expenditure (analysedbelow) | (170,738) | (143,742) |
| Total expenditure | (247,538) | (216,864) |
| Net income | 44,067 | 86,703 |
| Netmovement in funds | 44,067 | 86,703 |
| Reconciliation offunds | ||
| Total funds breught forward | 2,982,291 | 2,895,588 |
| Totalfundscarriedforward | 3,026,358 | 2,982,291 |
This page does not form part of the statutory financial statements. Page 23
Moira Baptist Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2025 (continued)
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Donationsandlegacies | ||
| Cornitted giving | 172,989 | 199,653 |
| Appeals and donations | 62,615 | 50,602 |
| Appeais end donations | 2,935 | 4,401 |
| GiftAidtaxreclaimed | 47,741 | 43,450 |
| Donateduseoffacilities | - | 100 |
| Other income | 517 | - |
| 286,797 | 298,206 | |
| Investmentincome | ||
| Interest on cash deposits | 4,808 | 5,361 |
| 4,808 | 5,361 | |
| Raisingfunds | ||
| ‘Charitable donations | (28,909) | (22,716) |
| Charitable donations | (46,721) | (49,386) |
| 75,630) | _(72,102) | |
| Charitable activities | ||
| Accountancy fees | (1,170) | (1,020) |
| , | (1,170) | (1,020) |
| Other expenditure | ||
| Wages and salaries | (83,377) | (75,769) |
| ManseExperses — |
(808) | (773) |
| Water rates | (1,350) | (1,245) |
| Light, heat andpower Insurance |
(9,879) (3,432) |
(13,993) (3,372) |
| Repairs andmaintenance | (9,939) | (8,015) |
| Telephone and fax | (369) | (367) |
| Printing, postage andstationery | (3,221) | (3,486) |
| Sundry expenses | (3,257) | (3,5:73) |
| Cleaning | (7,549) | (7,389) |
| SpeakerExpenses | (3,465) | (3,808) |
| PastoralExpenses | (2,034) | (2,259) |
| Catering | (1,455) | (943) |
| Licences | (1,187) | (1,158) |
This page does not form part of the statutory financial statements. _ Page 24
Moira Baptist Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2025 ; (continued)
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| OutreachExpenses | (16,238) | (8,337) |
| i.egal andprofessional fees | (3,946) | (2,923) |
| ABCI Membership Fees | (3,591) | (3,221) |
| Bark charges | (448) | (456) |
| Loan interest | (477) | (2,655) |
| Depreciation offixtures and fittings | (14,716) | - |
| (170,738) | (143,742) |
This page does not form part of the statutory financial statements. Page 25