Sixmilecross Free Presbyterian Church
Trustees’ Annual Report
Year ended 31 December 2025
The Charity Commission for Northern Ireland Number: 109379
HMRC Charities Reference Number: XN48686
Sixmilecross Free Presbyterian Church
References and administrative details
Charity Name Sixmilecross Free Presbyterian Church The Charity Commission for Northern 109379 Ireland Number HMRC Charities Reference number XN48686
Trustees Mr K Anderson Mr P Gervais Rev J Eccles
Contact Address 110 Cooley Road, Sixmilecross, Omagh, Co. Tyrone, BT79 9DH Independent Examiner McAleer Jackson, 24 Dublin Rd, Omagh, Co Tyrone, BT78 1HE Bankers Danske Bank, 5-7 Market Street, Omagh, Co Tyrone, BT78 1BN
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Sixmilecross Free Presbyterian Church
Trustees’ Report
For the year ended 31 December 2025
The Trustees present their annual report and financial statements for the year ended 31 December 2025.
Introduction
The Free Presbyterian Church of Ulster came into being on 17th March 1951 as a testimony to the historic faith of Presbyterians that emphasised the inspiration and authority of Scripture against the liberal, rationalist infidelity that had made serious inroads into Presbyterianism in Ireland as well as the other main Protestant denominations.
The Free Presbyterian Church of Ulster is a worldwide Protestant Reformed denomination consisting of congregations which accept and uphold the Articles of Faith. It is Protestant in its basis, Presbyterian in its government, Reformed in its doctrine, Evangelistic in its ministry, Fundamentalist in its stand and defence of the Historic Christian Faith, and subject only to the Lord Jesus Christ as the Great King and only Head of The Church. The Word of God, as contained in the Scriptures of the Old and New Testaments, is its only rule of faith and practice.
Articles of Faith
The Absolute Authority and Verbal Divine Inspiration of the Old and New Testaments as the Word of God;
There is but one living and true God, and in the Godhead, there are Three Persons, equal in power and glory, God the Father, God the Son, and God the Holy Ghost;
The Eternal Sonship, Virgin Birth and Deity of our Lord and Saviour Jesus Christ;
The personality of God the Holy Spirit, and the absolute necessity of His work in Regeneration and Sanctification, and His infilling of the indwelt Believer for power to live and witness for Christ;
The Substitutionary death of the Lord Jesus Christ and His Resurrection as the only way of Salvation from sin through Faith;
God has appointed besides the Word and Prayer the Sacraments of Baptism and the Lord’s Supper;
Baptism. The Free Presbyterian Church of Ulster, under Christ the great King and Head of the Church, realises that bitter controversy raging around the ordinance of Christian Baptism has divided the Body of Christ, when that Body should have been united in Christian love and Holy Ghost power to stem the onslaughts and hellinspired assaults of modernism, hereby affirms that each member of the Free Presbyterian Church of Ulster shall have liberty to decide for themselves which course to adopt, each member giving due honour in love to the views held by differing brethren, but none espousing the error of baptismal regeneration;
The Lord’s Supper. The Lord’s Supper has been appointed by our Lord for Remembrance of Him in His work as Saviour. Its purpose to the child of God is for strengthening, and the putting of a visible difference between the redeemed and the unregenerate. This Sacrament will be observed once each month in every Free Presbyterian Congregation, or more, or less frequently as each local congregation shall decide; and
The visible and personal return of Our Lord Jesus Christ.
These Articles of Faith, together with the Larger and Shorter Catechisms, and the Westminster Standards form the Subordinate Standards of the Free Presbyterian Church of Ulster.
Purpose
The Objective of the Church is to promote the advancement of religion in accordance with the Holy Scriptures, the subordinate standards of the Articles of Faith, the Westminster Standards, and the Book of Church Order.
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Sixmilecross Free Presbyterian Church
Public Benefit
The trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland in deciding what activities the charity should undertake.
This congregation of the Free Presbyterian Church of Ulster meets the public benefit requirement. The Church is established to benefit its members and the general public, both at home and abroad through the advancement of religion. The benefits which flow from its purpose include the holding of public worship and fulfilment of the Great Commission to preach Christ crucified in all the world, the coming of souls to saving faith in Jesus Christ, repentance from sin and the holding to orthodox Bible religion. Adherence to this framework leads to spiritual and moral development and wider society living in accordance with God's moral law. It encourages demonstrable acts in the world such as fervent evangelism, missionary effort, the establishment of new churches, the instruction of students for Christian service, the progress of Christian schooling and the provision of pastoral care, and humanitarian relief. The benefits are further demonstrated through attendance at public worship as well as regular evaluation of activities, informal and ad-hoc feedback from members, their families, and the general public. The purpose does not lead to harm.
The charity’s beneficiaries are the Christian Church and the general public within society in Northern Ireland and wherever across the world the Free Presbyterian Church of Ulster has an opportunity to minister. The only private benefits flowing from this purpose are to those members who would receive reasonable remuneration paid in respect of employment by the Church; those members who may enter into contracts with the Church and receive reasonable payment for goods and services supplied; where a member may benefit as a student at our Bible Colleges; or where someone from a member’s family may benefit as a pupil at a Christian school. These private benefits are incidental and necessary to ensure the public benefit is provided to our beneficiaries.
Activities and Events
Sixmilecross Free Presbyterian Church carries out the following activities
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The church conducts public worship through the following regular services – Lord’s Day morning and evening worship, prayer meetings, Weekly Prayer Meeting, Children’s meetings and Ladies Fellowship meetings.
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Conducts Public worship through the following special services – Gospel Missions, teaching conferences, special times of prayer, Youth rallies, baptism services and other special meetings.
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The Elders attend the monthly Presbytery meetings
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Representatives attend the monthly Missionary Council meetings
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The Kirk Session interview and accept new communicant members
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The Kirk Session provides pastoral support for the members and attendees
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The Kirk Session meets regularly to provide spiritual oversight
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The Church Committee meets regularly to oversee the financial and practical matters
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The Church supports the work of Radio and TV broadcasting through Let the Bible Speak and the training activities in the Whitefield College of the Bible. Encourages fervent evangelism in the rest of the UK through the work of the Mainland Commission and the growing missionary work through the Mission Board and The Free Presbyterian Mission Society Africa. Supports the work of Christian Education through the work of the Education Board.
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Sixmilecross Free Presbyterian Church
Structure, Governance and Management
The Trustees meet on a regular basis to discuss the work of the church, and to make decisions concerning the activities within the church. Matters are reported to Church Members at the Annual General Meeting when the Financial Report is given and the Accounts are presented.
The Church Committee meets regularly to take delegated responsibility on behalf of the members of the Kirk Session to assist it in managing the Church's finances and assets and in making decisions regarding the day to day financial and material affairs of the Church.
Financial Review
The main source of income is from weekly offerings, and voluntary gifts and donations, supplemented by the use of Gift Aid and the Gift Aid Small Donations Scheme.
The total amount received during the year amounted to £57,570 from which total payments in the amount of £67,372 were made, leaving a net deficit of £9,802 for the year compared with a net surplus of £6,616 in the previous year. Cash funds held at the year-end amounted to £74,393 (2024: £84,195).
The Church reserves policy is to accumulate sufficient reserves to provide cover for 12 months operating expenses and future capital projects.
Going Concern
The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the Church can continue its activities and the financial statements for the year ended 31 December 2025 can be signed off as a going concern.
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Northern Ireland 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 financial year.
The trustees are responsible for keeping accounting records that are sufficient to show and explain the Church’s transactions and disclose with reasonable accuracy at any time the assets and liabilities of the Church. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
____ ______ Trustee - King Anderson Trustee – Peter Gervais
Date: 27 July 2026
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SIXMILE CROSS FREE PRESBYTERIAN CHURCH
I report on the accounts of the Sixmilecross Free Presbyterian Church for the year ended 31 December 2025, which are set out on the following pages.
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 Charities Act
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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 Charity Commission for Northern Ireland under section 65(9)(b) 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 explanations 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:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
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 following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Arnold Jackson FCA For McAleer Jackson Ltd Church House 24 Dublin Road OMAGH Co Tyrone BT78 1HE
Date: 27 July 2026
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Sixmilecross Free Presbyterian Church
Receipts and Payments Account
For the year ended 31 December 2025
| Note Receipts Voluntary Receipts Offerings and Gifts 2 Bank Interest Other Receipts 3 From Charitable Activities Other 4 Total Receipts Payments Cost of Fundraising Cost of Charitable Activities 5 Grants and Donations 6 Governance Costs 7 Asset and investment purchases Purchase of Fixed Assets 8 Total Payments Net receipts/(payments) Transfers between funds Fund surplus/(deficit) for the year Cash and Bank Reconciliation Balance at start of year Surplus/(deficit) this year |
Unrestricted funds £ 51,698 100 1,252 633 53,682 57,798 4,161 1,184 - 63,143 (9,461) (9,461) 80,960 (9,461) 71,499 |
Restricted funds £ 3,888 - - - 3,888 3,052 1,177 - - 4,229 (341) (341) 3,235 (341) 2,894 |
Total 2025 £ 55,585 100 1,252 633 57,570 60,850 5,338 1,184 - 67,372 (9,802) - (9,802) 84,195 (9,802) 74,393 |
Total 2024 £ 53,761 213 604 425 55,003 39,892 6,800 1,697 48,389 6,616 6,616 77,579 6,616 84,195 |
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Sixmilecross Free Presbyterian Church
Statement of Assets and Liabilities as at 31 December 2025
| Note Assets Retained for Church Own Use Manse Church Fixtures and Fittings Cash Funds Current Accounts Deposit Accounts Total Cash Funds Liabilities Other Loans Net Assets Represented By Funds Unrestricted funds - General Restricted funds - Income - Capital Funds at Year End 9 |
£ £ 284,071 1,011,294 145,637 1,441,002 71,499 2,894 74,393 1,515,395 71,499 2,894 1,441,002 1,515,395 1,515,395 2025 |
£ £ 263,653 944,269 144,533 1,352,455 80,960 3,235 84,195 1,436,650 80,960 3,235 1,352,455 1,436,650 1,436,650 2024 |
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The financial statements were approved by the Trustees on 27th July 2026 and signed on their behalf by:
Trustee - King Anderson
Trustee - Peter Gervais
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Sixmilecross Free Presbyterian Church
Notes to the financial statements (continued)
For the year ended 31 December 2025
| 2 Offerings and Gifts Envelope Weekly Offerings Loose Weekly Offerings Missionary Offerings and Gifts Building Fund Offerings and Gifts Other Gifts and Offerings Legacy Gifts Gift Aid Claim 3 Other Receipts- Unrestricted Ladies Fellowship Income Youth Fellowship Income Uncategorised Income 4 Other Charitable Activities Offerings for Media Ministry Offerings for Missions and Conferences Income from Books, Magazines, Etc 5 Cost of Charitable Activities A. Salaries and Pensions Gross Salaries Employer's National Insurance Employer's Pension Contributions Minister's Welfare Provision Salaries and Pensions |
Unrestricted funds £ 29,546 12,175 2,444 0 10 0 7,523 51,698 0 0 1,252 1,252 Unrestricted funds £ 0 431 202 633 Unrestricted funds £ 34,198 0 719 338 35,255 |
Restricted funds £ 0 851 800 1,320 637 0 280 3,888 0 0 Restricted funds £ 0 Restricted funds £ 0 |
Total 2025 £ 29,546 13,026 3,244 1,320 647 0 7,803 55,585 2025 £ 0 0 1,252 1,252 2025 £ 0 431 202 633 2025 £ 34,198 0 719 338 35,255 |
Total 2024 £ 28,042 10,647 4,049 1,340 1,629 0 8,054 53,761 2024 £ 604 604 2024 £ 425 425 2024 £ 12,125 120 0 12,245 |
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Sixmilecross Free Presbyterian Church
Notes to the financial statements (continued) For the year ended 31 December 2025
| 5 Cost of Charitable Activities B. Ministry Expenses Pulpit Supply - Church Youth Fellowship Sunday School Children's Work Ladies Fellowship Missions and Conference Mum's & Tots Catering Outreach Support Miscellaneous Ministry Expenses 5 Cost of Charitable Activities C. Facilities Expenses Insurance Electricity Water rates Repairs, cleaning etc Grounds Maintenance Miscellaneous New equipment Property 1 Manse Property 2 Facilities Expenses 5 Cost of Charitable Activities D. Transport Expenses Bus Running Costs Bus Hire Car & Travel Expenses Transport Expenses |
Unrestricted funds £ 2,413 0 0 714 0 1,096 0 1,268 0 1,039 6,530 Unrestricted funds £ 3,631 4,257 88 144 0 0 0 1,190 0 9,311 Unrestricted funds £ 0 420 0 420 |
Restricted funds £ 260 260 Restricted funds £ 1,177 1,615 2,792 Restricted funds £ 0 |
2025 £ 2,413 0 0 714 0 1,356 0 1,268 0 1,039 6,790 2025 £ 3,631 4,257 88 1,321 1,615 0 0 1,190 0 12,103 2025 £ 0 420 0 420 |
2024 £ 6,155 1,215 2,603 9,973 2024 £ 3,623 4,322 83 1,187 1,728 3,698 14,641 2024 £ 450 450 |
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Sixmilecross Free Presbyterian Church
Notes to the financial statements (continued) For the year ended 31 December 2025
| 5 Cost of Charitable Activities E. Media and Advertising Internet and Webcasting Media Supplies New Equipment Miscellaneous Advertising and Printing Media and Advertising 5 Cost of Charitable Activities F. Other Expenses Magazines, Bibles and Books Postage Church IT Costs Special Project 1 Sundry Other Expenses Total - Cost of Charitable Activities 6 Grants and Donations Missionary Gifts Youth Council UK Fund Missionary Council Whitefield College Central Fund Miscellaneous Gifts |
Unrestricted funds £ 1,192 118 1,676 102 1,080 4,167 Unrestricted funds £ 1,975 42 0 0 97 2,114 57,798 Unrestricted funds £ 912 105 0 1,453 0 1,471 221 4,161 |
Restricted funds £ 0 Restricted funds £ 0 0 3,052 Restricted funds £ 800 0 42 0 335 0 0 1,177 |
2025 £ 1,192 118 1,676 102 1,080 4,167 2025 £ 1,975 42 0 0 97 2,114 60,850 2025 £ 1,712 105 42 1,453 335 1,471 221 5,338 |
2024 £ 1,044 114 540 1,698 2024 £ 789 69 27 885 39,892 2024 £ 2,961 100 22 1,088 834 1,495 300 6,800 |
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Sixmilecross Free Presbyterian Church
Notes to the financial statements (continued) For the year ended 31 December 2025
| 7 Governance Costs Fees Accountancy Costs Legal Costs Miscellaneous 8 Asset and investment Purchases Purchase of Equipment 9 Movement on Funds Unrestricted Funds General Fund Restricted Funds Mission Fund Building Fund Total Funds |
Balance at 2024 80,960 0 3,235 3,235 84,195 |
Unrestricted funds £ 188 996 0 1,184 Unrestricted funds £ 0 0 Receipts £ 53,682 0 3,197 3,197 56,879 |
Restricted funds £ 0 0 0 0 Restricted funds £ 0 0 Payments £ (63,143) 0 (3,538) (3,538) (66,681) |
2025 £ 188 996 0 0 0 1,184 2025 £ 0 0 Transfers £ 0 0 0 0 0 |
2024 £ 215 1,482 1,697 2024 £ 0 Balance at 2025 £ 71,499 0 2,894 2,894 74,393 |
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