Moneyslane Free Presbyterian Church Trustees, Annual Report Year ended 31 December 2025 The Charlty Commlsslon for Northem Ireland Number: NIC 109392 HMRC Charltles Reference Number: XN 45249
Moneyslane Free Presbyterian Church References and admlnlstratlve detalls Charlty Namo Moneyslane Free Pre5byterlan Church The Charlty Commlsslon for Northern NIC 109392 Ireland Number HMRC Charltles Reference number XN 45249 Tnjstees Rev Danlel Henderson Mr William Sterritt MrAndrew Bell Mr Andrew Megaw Mrsamuel Harte Contsrt Address Moneyslane Free p$bYterIan Church 2 Millvale Road, Ballyward, Ca5tlewellan, BT319PU Independent Examlner Roulston Jardine Chartered Accountants, 3 Gallows Street, Dromore, Co Down Bankers Dan5ke Bank, 37 - 39 Bridge Street, Banbrld8e, BT32 3JL
Moneyslane Free Presbyterian Church Trustees. Report For the year ended 31 December 2025 The Trustees present their annual report and financlal statements for the year ended 31 December 2025. Introdurtlon The Free Presbyterian Church of Ulster came Into being on 17th March 1951 as a testimony to the hlstoric faith of Presbyterians that emphasised the inspiratiork and authority of Scripture against the liberal, rationalist infidelity that had made serious inroads Into Presbyterlanism in Ireland as well as the other main Protestant denominations. The Free Presbyterlan Church of Ulster Is a worldwide Protestant Refomied denomlnation consisting of congregations which accept and uphold the Articles of Faith. It is Protestant in its basls, Presbyterian in its govemment, Reformed in its doctrine, Evangelistic in its ministry. Fundamentalist In its stand and defence of the Historlc Christian Faith, and subject only to the Lord Jesu5 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 Testsments, is its only rule of faith and practice. Artlcles of Falth The Absolute Authority and Verbal Dlvlne Inspiratlon of the Old and New Testaments as the Word of God- There Is but one Ilvlng 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 Son5hip. Vlrgin Birth and Deity of our Lord and Saviour Jesus Christ; The personality of God the Holy Spirit. and the absolute necessity of Hi5 work in Regeneration and Sanctlflcation. and His infilling of the indwelt Believer for power to live and wltness for Chrlst; The Substitutionary death of the Lord Jesus Chrlst ènd His Resurrection as the only way of Salvatlon from sln 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 bltter controversy raging around the ordinance of Christian Baptism has divlded the Bodyof Christ, when that Body should have been unlted in Christian love and Holy Ghost power to Stem the onslaughts and hell- Inspired assaults of modemism. hereby affimis that each member of the Free Presbyterian Church of Ulster Shall have liberty to detide 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 baptlsmal regeneration,. The Lord's Supper. The Lord's Supper has been appointed by our Lord for Remembrance of Him In Hi5 work as Saviour. Its purpose to the chlld of Go(1 Is for Stngthenin& 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 le55 frequently as each local congregation shall decide,- and The visible and personal return of OLFr Lord Jesus Christ. These Articles of Faith, together wvth the Larger and Shorter Catechlsm5, and the Westminster Standards form the Subordlnate Standards of the Free Presbyterian Church of Ulster. Purpose The Objertive of the Church Is to promote the advancement of religion In accordance with the Holy Scriptures, the suljordinate stsndards of the Articles of Faith. the Westminster Standards, and the Book of Church Order.
Moneyslane Free Presbyterian Church Publlc Benefft 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 cruclfied in all the world, the coming of souls to VIn8 faith in Jesus Christ. repentance from sin and the holding to orthodox Bible rellgion. 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. mlsslonary effort, the estsblishment of new churches, the instruction of students for Christian servicè, the progress of Christian schooling and the provision of pastoral care, and humanrtarian relief. The benefits are further demonstrated through attendance at public worship as well as regular evaluation of actlvities. informal and ad-hoc feedback from members, their families, and the general publi¢. The purpose does not lead to hami. The charitvs beneficlarle5 are the Christlan Church and the general public wlthin soclety in Northern Ireland and wherever across the world the Free Presbyterian Church of Ulster ha5 an opportunity to minister. The only private benefits flowing from thls purpose a 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 recewe reasonable payment for goods and services supplied,. where a member may benefit as a student at our Bible Colleges- or where someone from a memberfs family may benefit as a pupil èt a Christian school. These private benefit5 are incidental and necessary to ensure the public benefit is provided to our beneficiaries. Actlvltles and Events Moneyslane Free Presbyterian Church carries out the following activities The church conducts public worship through the following regular services- Lord's Day morning and evening worship, prayer meetings, Adult Bible Class, Sunday School, Weekly Prayer Meetln& Youth Fellowship and Children's meetings. Conducts Publlc worship through the followlng special servlces- Gospel Missions, teaching conferences. special times of prayer, Youth rallies, baptlsm seThi¢es and other special meetlngs. The Elders attend the monthly Presbytery meetings. Representatives attend the monthly Missionary Council meetings. The Kirk Session Interview and accept new communlcant members. The Klrk Session provide pastoral support for the members and attendees. The Kirk Sesslon meet regularly to provide spiritual oversight. The Church Committee meets regularly to oversee the financial and practi¢al matters. The Church supports the work of Radio and TV broadcasting through Let the Bible Speak and the tralning activltles in the Whitefield College of the Bible. Encourages fervent evangelism In the rest of the UK through the work of the Mainland Commisslon and the growing mlssionary work through the Mission Board and The Free Presbyterian Mission Society Africa. Supports the work of Christlan Education through the work of the Education Board. The Church provides training and refresher courses to those involved In delivering its spiritual work such as First Ald and Chlld Protectlon and Safeguarding. Strurture, Governan and Management The Trustee5 meet on a regular basis to discuss the work of the church, and to make declsion5 concerning the activltles withln the church. Matters are reported to Church Members at the Annual General Meeting when the Financial Report is given and the Accounts are presented.
Moneyslane Free Presbyterian Church The Church Committee meets regularly to take delegated responsibillty on behalf of the members of the Kirk Session to assist it in managing the Church's finances and assets and in maklng decisions regarding the day to day financial and material affairs of the Church. Flnan¢ial Revlew 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 amo¥Jnt received during the year amounted to £165,350 from whlch total payments in the amount of £174,335 were made. leaving a net deficit of £8,985 for the year compared wlth a net surplus of £29.732 In the previous year. Cash funds held at the year end amounted to £68,63912024: £77.6241. The Church reserves pollcy is to accumulate sufficient reserves to provide cover for 12 months operating expenses and future capital projerts. Golng 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. Statsment of Trustees, Responslbilitles The trustees are responsible for preparlng the Trustee5' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accounting Practlcel. 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 incomlng resources and applicatlon of resources of the charity for that financial year. The trustees are responsible for keeplng accounting records that are sufficient to show and explain the Church's transartions 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 fortaking reasonable Steps for the prevention and detection of fraLTrd and other irregularlties. The trustees, report was approved by the Board of Trustees. Rev Danlel Henderson Tyustee Mr William Sterrltt Trustee Mr Andrew Bell MrAndrew Megaw Trustee Mrsamuel Harte Trustee Date: 6th July 2026
Independent examlnerfs report to the charity tNstees of Moneyslane Free Presbyterian Church I report on the accounts of the Trust for the year ended 31 December 2025, whlch are Set out on pages 6 to 11. Respectlve responslbllltles of tharltytrustses and examlner As the charity'5 trustee5 you are responsible for the preparntion of the accounts in accordance wlth the Charities Act (Northern Ireland) 2008. It is my responsibillty to: • examine the accounts under section 65 of the Charlties Act follow the proced¥Jres laid down in the general Dlrectlons given by the Commission under secilon 65191(bl of the Charitie5 Act state whether particular matters have come to my attention. Basls of Independent examlnerfs 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 6519llbl of the Charlties Act. My examination included a review of the accounting records kept by the charity and a comparlson of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from VOLS as charty trustees concerning any such matters. My role is to state whether any material matters have come to my attentlon giving me cause to believe: l. That aCcounn8 records were not kept In accordance with sectton 63 of the Charltie5 Act 2. That the accounts do not accord with those accounting record5 3. That the accounts do not comply wlth the accounting requirements of the Charities Att 4, That there is further Informatlon needed for a proper understanding of the accounts to be reached. Independent examlnerfs statsment I have completed my examination and have no concem5 in respett of the matters111 to141 listed above and, in connection with following the Directlons of the Charity Commisslon for Northern Ireland, I have found no matters that require drawing to your attention. Roulston Jardine Chartered Accountsnts Ruth Jardine FCA First Floor, 3 Gallows Street, Date: 6 July 2026 Dromore
Moneyslane Free Presbyterfan chUh Re¢•lpts and Payments Account Forthe year •nded 31 D¢mber 20Z5 Unrestrkted funds Aestrkted funds Total 2024 20Z5 Re¢olpts Volun Recei Offerings and Glfts Bank Interest Other Recèipts 120.793 Isi 3.533 40.182 177 165 160,975 328 153,¢)40 287 2,877 m Chari Other ivitle5 349 349 178 Totsl Recalpts 124,826 40,524 165,350 156.382 Payments Cost of Fundraisin8 Cost of Charltable Activfiies Grants and Donations Govemance Costs 87,893 10,367 2,106 6,007 30,667 95 93.9(K) 41,034 2,201 81,223 43.411 L417 Asset aTrd In¥estmeht pufthas•s Purthase of Flxed Assets Total Payments 37,200 137566 37,2 174.335 599 126,650 36,769 Net re¢elptsllpaymentsl 112,7401 3,755 18.9851 29,732 Transfeys between funds 12,5171 217 Fund 5urplus/ld•ftdtl forthe year 1152571 6,2n 18,9851 29,732 Cash and Bank Re¢on¢lllatlon Balar*ce at start of year Surplu5/ldeWcltl thi5 year Cash at bank and In hand at year end 60A37 115,2571 45,180 17.187 6.272 13N59 77.624 18.9851 68.639 47,892 29.732 77,624
Moneyslane Free Presbyterian Church Statement of Assets and Llabilities For the year ended 31 December 2025 2025 2024 Note Assets RetaIn for Church Own Use Manse Church Flxtures and Flttings 292,366 1,521,277 278,444 1,448,835 1,813,643 1,727,279 Cash Funds Current Accounts Deposit AccoLtnts Totsl Cash Funds 45,182 23,457 58,783 18,841 68.639 77,624 Other Loans Net Assets 1,882,282 IJ04,903 Represented 8y Funds Unrestricted funds Restricted funds General - Income Capltal 45,180 60,437 23,459 1.813,643 17,187 1,727,279 1.837,102 1,744,466 Funds at Year End 1,882.282 1,804,903 The financial statements were approved by the Trustees on 6th July 2026 and signed on their behalf by.- Rev D Hendetson Mr W Sterrltt A Bell MrA Megaw Mf S Harte