CHARITY REGISTRATION NUMBER.. 108336
THE CHURCH OF GOD AT BALLYMONEY
UNAUDITED FINANCIAL STATEMENTS
30 SEPTEMBER 2025

THE CHURCH OF GOD AT BALLYMONEY
FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2025
Page
Independent examinerfs report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not fomi part of the financial statements
Detailed statement of financial activities
11

THE CHURCH OF GOD AT BALLYMONEY
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CHURCH
OF GOD AT BALLYMONEY
YEAR ENDED 30 SEPTEMBER 2025
report to the trustees on my examination of the financial slalements of The ChurGh of God al
Baltymoney I'lhe charity'l for the year ended 30 September 2025.
Responsibilitie5 and ba$1$ of report
As the trustees of the charty you are responsible for the preparation of the financLal statements in
accordance with the requirements of the Charities Act (Northem Ireland) 2008 Ilhe .2008 Act'l. You
are satisfied that your chanty is not required by charity law to be audited and have chosen instead lo
have an independent examination.
I report in respect of my examination of the charty's financial slalemenls as carried out under Section
65 of the 2008 Act. In carrying out my examinalton I have followed the ger￿Tal Directions giv8n by the
Charity Commission for Northern Ireland under section 6519}Ibl of the 2008 Acl.
Independent examinerfs statomont
Since the charity's gross income exceeded £250.000 your examiner must be a member ol a body
listed in sg¢1ion 65 of the 2008 Act. I confirm that l am qualified lo undertake the examination because
l am a mwnber of Chartered Accounlanls Iieland, which is one of the listed bodigs.
I have completed my examination. I confirm that no matters have come Éo my attention in connection
w(th my examination giving me cause lo believe thal in any material respect..
accounting records were not kept as required by with section 63 of the 2008 Act,. or
the financial statement$ do not accord w(Ih those records.. or
the financial statements do not cornpty wrth the accounting requirements of the 2008 Act,. or
the financial statement5 do not comply wf(h the applicable requirements conceming the
form and content of accounts set out in the Charities IAccounts and Reports) Regulations
2008 other than any requirement that the accoun15 give a 'true and fair. view which is not a
matter considered as part of an independent examination.
I conf1rm that there are no other matters to which your attention shoukl be drawn to enable a proper
understanding of the accounts lo be reached.
Julie Sexton FCA
Independent Examiner
FEB Chartered Accountants
Linenhall Exchange
1st Floor.
26 Linenhall Street
Belfast
Northern Ir91and
BT2 8BG

THE CHURCH OF GOD AT BALLYMONEY
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 SEPTEMBER 2025
2025
Unrestricted
funds Total funds Total funds
2024
Not•
Income and endowments
Donations and legacies
Investment incorne
309,985
11.407
309,985
11.407
319,958
14.212
Totsl income
321,392
321,392
334,170
Expenditure
Expenditure on raising donalK)ns and legacios
Expenditure on govemance costs
Total expenditur•
224,170
54.012
224.170
54.012
185,575
20.126
278.182
278.182
205,701
Net income and net movement in funds
43.210
43.210
128.469
Roconciliation of funds
Total funds brought fO￿ard
Total funds carried foryiard
2,834,755
2,834,755
2.706,286
2.877,965
2,877,965
2.834,755
The slalement of financial activf(ies incluiles 811 gains and losses recognised in the year.
All income and expenditure derive frtyn contr'nuing aclivrties.
The notss on pages 4 to 9 fomi part of th880 financial statements.

THE CHURCH OF GOD AT BALLYMONEY
STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2025
2025
2024
Ntste
Fixed assgts
Tangible fixèd assets
11 2,003,181
2,037.550
Curr&nt assets
Debtors
Cash al bank and in hand
12
21,251
856,095
16,174
782,345
877,346
798,519
Cr&dltors: amount5 falllng du• wlthln ong year
Net current assets
13
2,562
874,784
1,314
797,205
Total assets less current liabilitles
2,877,965
2,834,755
Net assets
2,877,965
2.834,755
Funds of the Charlty
Unrestri¢led ftjnds.
General funds
2,877.965
2,877,965
2,834,755
Total unrestrtctgd funds
2,834,755
Total charlty funds
14 2,877,965
2,834,755
These financial slalements were approved by the board of trustees and aulhorised for issue on
2026, and are signed on behalf of the board by".
Pastor Jonathan Payne - Senior Minister
Trustee
The notes on pag9$ 4 to 9 fonn pari of thèse financlal statements.

THE CHURCH OF GOD AT BALLYMONEY
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2025
General information
The Charity is a public benefit enlily and a registered eharily in Northern Ireland and is
unincorporated. The address of the principal office is 14 Garryduff Road. Ballymoney, 8T53 7AF,
Northem Ireland.
SLitement of compllance
These financi81 slalemenls have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance wrth the
Financial Reporting Standard applicable in the UK and Republic of Irdand IFRS 1021 (Charities
SORP IFRS 10211 and the Charities Act (Northern Ireland} 2008.
Accounting policies
8a$is of preparatlon
The financial slalemenls have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial Statements are prepared in sterling, whi¢h is the ftjnctional currency of the entity.
Going ¢on¢em
There are no material uncertainties about the charrty's ability to continuo.
Judgements and key sources of estimation uncertainty
The preparation of the financial Statements ￿qUireS management lo make judgements.
estimates and assurnplK)ns that affect the amounts ￿pOrted. These estimates and judgements
aro continually reviewed and are based on experience and other factors, including expectstions
of futu￿ events that are beligved lo be reasonable under the circumstances.
Fund accountlng
Unrestricted funds are available for use al the discretion of the trustees to further any of the
charity's purF)oses.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
¢ommfiment.
Restricted funds are subjeded to reslriclion$ on their expenditure declar￿ by the donor or
through the terms of an appeal, and fall into one of kn Sub-classes". restricted income bjnds or
endowment funds.

THE CHURCH OF GOD AT BALLYMONEY
NOTES TO THE FINANCIAL STATEMENTS {contlntsedJ
YEAR ENDED 30 SEPTEMBER 2025
Ac¢ountlng policies {continu
Incoming resou￿0$
All incoming resources are ineluded in the statement of financial actNi(ies when entitlement has
passed lo the charity,. il Is probable that the economic benefrt5 associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied lo particular ¢alegories of income..
income from donations or grants is recognised when the￿ is evidence of entillemenl lo the
gfft, receipt is probabl¢ and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and ent(tlement is eslablishgd.
income from donated goods is measured al the fair value of the goods unless Ihrs is
impractical lo measure reliably, in which Case the value is derived from the cost lo the donor
or the estimated rèsale value. Donated facilities and servi￿5 are recognised in the
accounts when retsived if the value can be reliably measured. No amounts are Included for
the contribution of general volunteers.
income from contract5 for the supply of sefVi¢gS is recognised with the delivery of the
ontracled seNice. This is classrfied as unrestricted funds unless there is a conlraclual
requirement for il lo be spent on a particular purpose and returned rf unspent, in which case
il may be regarded as restricted.
Resources èxpended
Expenditure is recognised on an accruals basis as a liability is incurred. Expendrture indude$ any
VAT which cannot be fully recovered. and is classified under headings of the slalgmenl of
rinanckql activities to wh￿h it relates..
expenditure on raising funds includes the costs ol all fundraising activilies, events,
non-charrtable trading aclivib'es, and the sale of donated gocKIs.
expenditure on charrtable activities includes all costs incurred by a charity in un¢Jertaking
activities that further r(s charitable aims for the benefit of ts beneficiaries, inc5uding those
support Costs and costs relating lo the governance of the chaiity apportHJned to ¢har((able
activities.
other expenditure includes all expendrtUTe that is neither related to raising funds for the
harily nor part of ils expenditure on charitable activities.
AII cogls are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a Single activty are allocated directly lo that activty Shared costs a￿ apportioned
between the activities they contribute lo on a reasonable, justifiable and consistent basis.
Operatlng leases
Lease payments are recognised as an expense over the thse tem on a straighl-line basis. The
aggregate benefit of lease incentives is recognised as a reduction to expense over the lease
term, on a straighl-line basis.

THE CHURCH OF GOD AT BALLYMONEY
NOTES TO THE FINANCIAL STATEMENTS icontthued)
YEAR ENDED 30 SEPTEMBER 2025
Accounting pollcles (conunuedj
Tanglble assets
Tangible assets are initially recoTded al cost, and subsequently staled at cost less any
accumulated depreciation and Impairment losses. Any tangible assets carried at revalued
amounts are ￿e0rded at the fair value al the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has p￿vioUSlY been
recognised as expendi(ure within the statement of fi'nancial activrties. A decrease in the carrying
amount of an asset as a result of r$valualion, is recognised in other recognisod gains and losses,
except lo which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised ga¢ns and losses on the statement of financial aclivilies.
Depreciation
Daprecialion is calculated $0 as lo wrf(e off the cost or valuation of an asset, less fÉs residual
value, over the useful econ￿￿1¢ life ol that asset as follows..
Motor vehicles
20% straight line
33.30A slraighl line
Impalrment of flxed assets
A review for indicators of impaimienl is carried out al each reporting date. with the recoverable
amount being estimated where such indiealors exist. lthere the carrying value exceeds the
recoverable amount. the asset is impaired a¢cordingly. Prior impaimenls a￿ also reviewed for
possible reversal at each reporting dale.
For the purposes of impairment lesling, when r( is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generaling unrt lo which the asset belongs. The cash-generaling unil is the smallest
identifiable group of assets that include5 the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of 855et5.
For impairment lesling of goodwill, th& goodwill acquired in a business combination is. from the
acquisition dale, allocated lo each of the cash4Jenerating units that are expected to benefrt from
the synergies of the combination, irrespective of whether other assets or liabilit￿S of the char1ty
are assigned lo those unts.
Defined contribution plans
Conlnbulions lo defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are rec(yJnised as an asset to the extent
that the prepayment will lead to a rèduction in future payments or a cash refund.
When contributions are not expected to be settled whofiy within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which f( arise$

THE CHURCH OF GOD AT BALLYMONEY
NOTES TO THE FINANCIAL STATEMENTS {contthue
YEAR ENDED 30 SEPTEMBER 2025
Donatlons and legacie¥
Unrestricted Total Funds Unrestrieted Total Funds
Funds
2025
Funds
2024
Donations
Offerings
Gifts & Fundraising Events
Happy Days Childcare Centre.. Service
Charge
Other Income
263,097
22,388
263,097
22,388
254,000
23,379
254,000
23,379
24,500
24,500
42,000
579
42,000
579
309,985
309,985
319.958
319,958
Investmont income
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2025
Funds
2024
Other interest receivable
11,407
11.407
14.212
14,212
Expendlture on raising donallons and legacles
Unrestricted Total Funds Unrestricted Total Funds
FLbnds
2025
Funds
2024
Costs of raising donalKJns and
lega¢ies- DonatK)ns
224,170
224.170
185,575
185,575
Expgndlture on govemance costs by fund ty
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Support costs
54,012
54,012
20,126
20.126
Expenditure on charitable activities by activity type
Support Total funds
costs
2025
Total fund
2024
Govemonce costs
54,012
54,012
20,126
Independent gxamlnatlon fees
2025
2024
Fees payablg lo the indepen¢Jenl examiner for..
Independent examination of the financial statements
360
360

THE CHURCH OF GOD AT BALLYMONEY
NOTES TO THE FINANCIAL STATEMENTS (contlnu
YEAR ENDED 30 SEPTEMBER 2025
10. Trust90 remuneration and expan$gs
In their employment as Pastors of the Congregolion, Paslof Jonathan Payne and Pastor Yvonne
Payne received r&muneration, pensh)n contributions and expenses during the year.
Hilary Kyle, who is also a tru$lee of the charity, received remuneration during the year in her
capaaty as the P8Stor's personal assistant.
No-one ￿e1Ved remungral¥)n for their services as a trustee of the charty.
11. Tangible fixed assets
Child¢aTe
Centre
Church Chik*are
Childcare
Land Furnishings Furnishings
Motor
vehicles
Car Park Buildings Equipment Equipment
Total
Cost
Al 1 Ocl 2024
Additions
1,138.130
568,011
43,681
343,180
15,435
358,615
27,944 2,120,946
15,435
At 30 Sep 2025
Depreciation
Al 1 Oct 2024
Charge for the
year
1.138.130
8.011
43,681
27,944 2,136,381
55,452
27.944
83,396
49,804
49.804
At 30 Sep 2025
Carrylng amount
At 30 Sep 2025
At 30 Sep 2024
105,256
27,944
133.200
1.138,130
568,011
43,681
253.359
2,003,181
1,138,130
568,011
43,681
287,728
2,037.550
The Church's properties and contents are insured against loss by fire lor the following amounts
at 31 October 2025..
Church and H811- Buildings and Contents 7,414,533
Childcare Centre- Building and Contents 1,216,058
12. Debtors
2025
2024
Other debloTS
21,251
16,174
13. Credito￿. amounts falllng due wlthln one year
2025
2024
Accruals and deferred income
2,562
1,314

THE CHURCH OF GOD AT BALLYMONEY
NOTES TO THE FINANCIAL STATEMENTS (conllnued)
YEAR ENDED 30 SEPTEMBER 2025
14. Analysis of ¢haritsble funds
Unrestrlcted fuftds
At10ct24
Income Expenditure At 30 Sap 25
General funds
2,834,755
321.392
1278.1821 2,877,965
1278,1821
2,877,965
2,834,755
321,392
AIIOct23
Income EyJ)enditure At 30 Sep 24
General funds
2,706,286
334,170
1205,7011
1205,7011
2,834.755
2,706,286
334.170
2,834,755