Presbyter
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MOY PRESBYfERIAN CHURCH.
A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland {NIC104790)

Presbyter
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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2023 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Moy Presbyterian Church. A congregation of the Presbyterian Church in Ireland
2-4 Benburb Road,
Moy,
BT717SQ
Registered Charity in Northern Ireland (NIC104790)
CHARITY TRUSTEES
The Charity Trustee5 who served during the year or who were trustees at the date of this report were
Rev Graham Mullan
MrAdrian Mcmullan
Mr Stephen Abraham
Mrs Kate Courtenay
Mr Jeffrey Finlay
Mrjames Wylie
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev Graham Mullan
Mr Adrian Mcmullan
Mrs Barbara Abraham
INDEPENDENT EXAMINER
T S Patton FCA
Patton Rainey Stenson Limited
6 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT

Presbyter
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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
BANKERS
Ulster Bank
7 Upper English St,
Armagh.
BT617BL
SOLICITORS
Blair & Hanna Solicitor
11 Mallview Terrace
Armagh,
BT619AN

Presbyter
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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRucfuRE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's
governing document, The Code, the book of the constitution and government of the Presbyterian
Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the
congregation and of persons not connected with any congregation who are within its bounds. It ensures
pastoral care is in place in the congregation and seeks to further the contribution of the Church to
Christian witness and service in the local community.
The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the
congregation including administering all funds and property belonging to the congregation. Members of
the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of
the ordained minister and the ruling elders of the congregations. All members are entitled to propose,
speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in
the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held the third Tuesday of each month with the exception of June
and July.
To be chosen for the office of the eldership in the congregation a person must be a voting member and
a regular attendant on its ordinances. The selection of those proposed to be
called to the office can be either by the congregation or by the Kirk Session. Members are elected if they
obtain two-thirds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation
is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of
the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Moy
Presbyterian Church congregation of the Presbyterian Church has been assigned to the Armagh
Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of
the active ministers of congregations assigned to it by the General Assembly, minsters who have retired
from active duty and an elder appointed by the Kirk Session of the congregation.

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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church
and acting as its supreme legislative, administration and judicial authority, in dealing with all matters
brought before it. The General Assembly is normally constituted during the first week in June for
worship and to conduct its business. At the end of business it is dissolved. The membership of the
General Assembly consists mainly of the active ministers of each congregation, retired minsters and a
representative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Moy Presbyterian Church, a congregation of the Presbyterian Church is a congregation of the
Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the
wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in
His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's
mission to our world.
The congregations mission purposes is by the groce of God, to help people of (Jll ages becomefully
devotedfollowers of Jesus Christ. Our vision is, by the grGce of God. to be an inclusive, welcoming
community of Christ's people of all ages, which..
is incret75ingly charocterised by lovefor God. and love and concern for others,"
is committed to the historic Christian gospel os revealed in the Bible,.
is relevant to people of this time and place.
The congregation aims to live out its Mission ond Vision (7s a family of God's people by being."
A Covenant Community.. where our relationships are rooted in the promises of God by living faithfully
toward him and toward one another
An Intergenerational Community.. where adults intentionally take the lead to engage with,
encourage and nurture younger members to maturity in Christ.
An Outword looking Community.. where we want the blessings of God that belong to us in the gospel
to become blessing5for others beyond the bounds of our community.
As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme
authority over all we do, and that the Westminster Confession of Faith, along with the Larger and
Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian foith
and practice

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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACTIVITIES AND OBJEcfivES
Congregational activities at the beginning of the continued to be severely impacted by the COVID 19
restrictions. In the early part of the year the congregation met for worship in the church building but
were subject to social distancing. In the later part of the year restrictions where eased and visitors
where welcome to join with us, services have been live streamed throughout the year. Information on
the services and other events in the Church is shared via Facebook. The Sacrament of the Lords Supper
is observed on three occasions during the year and all those who have been baptised and who have
made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation
holds regular bible study meetings and has a wide range of organisations including;
Sunday School
Route 106
Girls Brigade
Charis
Bowing Club
Friendship Group
pw
All organisations were impacted by the COVID 19 restrictions for part of the year and continued to work
within the restrictions meeting in person were permitted but are now largely back to normal.
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meet5 for worship each Sunday at 10.20am. During the week the Bible Study
provides an opportunity for members to meet together for fellowship, to study the scriptures and for a
time of prayer, evening services were resumed from the beginning of the year and are held at 7pm on
the first Sunday of each month expect for July and August.
As well as our regular services during the year we acknowledged God's gift of new life at Sacraments of
Baptism, and gave thanks for faithful services and sought to comfort those who had been bereaved
during the year.
At 31 December 2023 there were 142 communicant members and 108 of families connected with the
congregations. The average weekly attendance at morning worship is 110.

Presbyter
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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are contacted on
a regular basis by the minister, elders or by one of the congregation's pastoral visitors.
Mission and outreach
The missions of the Church are funded through monthly giving to the mission account. During the year
we continued to meet our United Appeal obligations
During the year we have had contact by letter from some of these organisations to explain the work of
the mission and to encourage prayerful support for their organisation.
The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian
Church in Ireland. This fund enables congregations to support the wider mission of the denomination
and to do mission and outreach on a denominational basis beyond what the congregation could do on
its own. The United Appeal Fund provides financial support for mission personnel at home and overseas,
assists congregations with the deployment of locally based staff, enables church planting, provides grant
support for the upkeep of church premises, assist with the running costs of Union Theological College,
the Church's training college for ministry students, and financially supports congregation in the areas of
worship, discipleship, global mission, outreach, leadership and pastoral care.
The congregation also contributes to the denominations Moderators Appeal, and any other special
appeals including the Royal British Legion Poppy appeal.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and one of the
elders. This provides an important link between the congregations and the wider structures of the
church.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General Assembly of
the Presbyterian Church in Ireland.
Property
During the year the Congregation to maintain the Church property with a number of remedial works
including replastering the front gavel of the Church building and improvements to the sound system.

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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
Organisations
Sunday school took place on Sunday morning, during the morning worship and we currently have 30
children and young people attending. The Sunday school uses Go Teach material to lead the lessons.
Midweek Bible study and prayer is held every Wednesday from September to June. The average
attendance is 15. The meeting takes the form of a discussion Bible study led by the Minister followed by
a time of prayer for members of the congregation, the community, our nation and the world.
PW (Ladies Fellowship), Bowls and Friendship group continue to meet during the year.
Girls Brigade meets each Friday night from September to March. The membership of 120 girls from age
3 to 18 engages in a range of activities from badgework to craft, sports and cookery. There is an
emphasi5 on the teaching of scripture throughout all activities.
Charis continues to provide a safe environment where children with learning difficulties can come
together to join in youth based activities supervised by trained leaders and their parents. On average 30
children from a wide area will attend the organisation on a monthly basis. In the early part of the year
this was provided via Zoom.
Volunteers
The Trustee5 wish to acknowledge their deep appreciation of those who give freely of their time by
serving on committees and helping with organisations and other church activities.
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland 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 religion.
The direct benefits which flow from the purposes of the Church include the gaining of an understanding
in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster
Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development
and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions
of Christian beliefs and standards in the local community such as through the care of those in need
(including the sick, disabled and bereaved}.

Presbyter
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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Generally the above benefits are delivered locally by congregations and their members, or are facilitated
through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central
resources in almost all cases. Public access is made known through the use of noticeboards, printed
material, press advertisement, websites, and social media or in other ways.
The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc
feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is related to
Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a
result of their holding office or employment. However, this is incidental and necessary in order to
further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are
members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect
contact with, the community in which pastoral services are provided and other communities throughout
Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and
support for both Christian and other secular organisations, charities and individual members of the
public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory
guidance.

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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The congre8ation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 101 contributors during the year (98 in previous year, 2022) donating a total of
£69,581 (£65,748 in previous year, 2022}
Total Income of the congregation during the year was £118,811, compared to £113,941 in the previous
year.
Total expenditure decreased from £100,755 in 2022 to £95,201 in 2023.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the financial statements of the
congregation in accordance with applicable law and generally accepted accounting practice.
As the congregations total income does not exceed £250,000, the Trustees have elected under Section
64{3} of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a
statement of assets and liabilities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the congregation's transactions and disclose with reasonable accuracy at any time its financial
position. They are also responsible for safeguarding the assets of the congregation and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
th
Approved by the Kirk Session at a meeting on 15 February 2024 and signed on its behalf by:
Rev Graham Mullan
Mr Adrian Mcmullan
15 February 2024
15 February 2024
10

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INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF MOY CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
Independent Examiners Report to the Trustees of Moy Congregatton of the Presbyterian Church in Ireland
report on the financial statements of the charity for the year ended 31 December 2023, which comprise the
Statement of Financial Activities (Receipts and Payments Account), Statement of Assets and Liabilities and the
related notes.
Respective Responsibilities of Charity Trustees and Examiner
As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with Section 6413)
of 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 Charity Commission for Northern
Ireland under Section 65{9llbl of the Charities Act; and
State whether particular matters have come to my attention.
Basis of Independent Examinerfs 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)Ib) 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 15 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 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.
Independent Examinerfs Report
I have complete 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.
T S Patton FCA
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
BT74 7BT
Date: 7 March 2024
11

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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Sncome
Other
61336
27808
925
12500
89144
925
12500
83393
789
12500
2669
13573
16242
17259
Total Receipts
64005
54806
118811
113941
Payments
Raising funds
Charitable activities
315
57969
315
94886
350
100405
36917
Total Payments
58284
36917
95201
100755
Net receipts / (payments)
5721
17889
23610
13186
Net movement in funds
Funds brought forward
33134
93264
126398
113212
Funds carried forward
io
38855
111153
150008
126398
12

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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted
Funds
Endowment Total Funds Total Funds
Funds
2023
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
33134
5721
93264
17889
126398
23610
113212
13186
Bank and Cash at end of year
38855
111153
150008
126398
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
150008
126398
150008
126398
Other Assets
Fixed Assets- Note 9
Church Premises
Fixtures, Fittings & Equipment
Vehicles
Investments
Gift Aid receivable on donations
Liabilities
Loans
Other
th
Approved by the Kirk Session at a meeting on 15 February 2024 and signed on its behalf by
Rev Graham Mullan
Mr Adrian Mcmullan
J? 17-17
IL
15 February 2024
15 February 2024
13

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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elected in
accordance with the provisions in The Charities {Accounts and Reports Regulations (Northern Ireland)
2015 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived from the endowment is to be used either as restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise la) income from endowments which is to be expended only on the restricted
purposes intended by the donor and (b) revenue donations or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balances, interest on their pooled
investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
1372
49414
10550
103
23085
4620
1475
72499
15170
940
68526
13927
61336
27808
89144
83393
14

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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Fundraising events
925
925
789
925
925
789
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restritted
Funds
Endowment
Funds
Total
2023
Total
2022
Letting of premises
12500
12500
12500
12500
12500
12500
INVESTMENT INCOME
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Deposit interest
Other investment income
15

Presbyter
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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Church magazines
Benburb share of expenses
Use of Hall
Organisations
NIE&BT
In memory of V Riddell
Dinner/YouthWork/Catering/Drums
378
860
400
378
860
400
13512
92
iooo
330
945
350
13481
92
13512
31
iooo
61
2061
2669
13573
16242
17259
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
315
315
350
315
315
350
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support Staff costs
Congregational running expenses
Donations to Mission5 and charities
Governance costs
Organisations
5812
412
34222
17023
5812
412
34222
31738
7130
500
15072
5871
380
31625
43018
7666
500
11345
14715
7130
500
15072
57969
36917
94886
100405
16

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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
FIXED ASSETS
The congregation owns the Church premises situated at Benburb Road, Moy and the associated fixtures,
fittings, plant and machinery. These have an insurance value of £2,029,007.63. The Church also owns
the manse currently occupied by our minister with an insurance value of £616,290.77, and an old manse
building which is currently converted into office premises with an insurance value of £570,561.29. Moy
Presbyterian Church own a 213 share in the current manse and Benburb Presbyterian Church own a 113
share.
10. FUND BALANCES
Fund
Balance
at start
Receipts Payments
Surplus /
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
33134
64005
58284
5721
38855
33134
64005
58284
5721
38855
Restricted Funds
Building Fund
UA/Mission Fund
Girls, Brigade
PW-Ladies Fellowship
Bowls Club
Charis
Friendship Club
Sunday School
68258
2714
8731
635
607
12144
171
34589
6705
9603
1525
14715
7130
10970
1614
19874
1425)
11367)
(89)
88132
2289
7364
546
607
11981
230
2036
348
2199
289
{1631
59
93264
54806
36917
17889
111153
Total
126398
118811
95201
23610
150008
17