Presbyter
an
MOY PRESBYTERIAN CHURCH.
A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
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 Asset5 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 Trustees who served during the year or who were trustees at the date of this report were
Rev Graham Mullan
MrAdrian Mcmullan
Mrstephen Abraham
Mrs Kate Courtenay
Mr Jeffrey Finlay
Mrjames Wylie
Mr Ivan Thompson (appointed 29 September 20241
Mrs Rhonda Tedford (appointed 29 September 2024)
Mr Colin Burns {appointed 29 September 2024)
PRINCIPAL OFFICE BEARERS
ini5ter
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

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MOY pREsB￿ER1AN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
BANKERS
Ulster Bank
7 Upper English St,
Armagh,
BT617BL
SOLICITORS
GCS Solicitor
21 College Street
Armagh,
BT619BT

Presbyter
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MOY PRESBYTERIAN CHURCH. A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTURE 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 furtherthe 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 vote5 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.

Presbyter
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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 di5501ved. The membership of the
General Assembly consists mainly of the active ministers of each congregation, retired ministers and
representative elder appointed by the Kirk Session of each congregation.
I 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 member5 to play their part in fulfilling God's
mission to our world.
The congregations mission purposes is by the grace of God, to help people of all (7ges becomefully
devotedfollowers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming
community of Christ's people of all ages, which..
is increosingly characterised by love for God, and love and concern for others,.
Is committed to the historic Christian gospel us revealed in the Bible,.
is relevant to people of this time and place.
The congregation oims to live out its Mission and Vision as a family of God's people by being..
A Covenant Community.. where our relationship5 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 engoge with,
encourage and nurture younger members to maturity in Christ.
An Outward looking Community.. where we want the blessings of God that belong to Us in the gospel
to become blessingsfor others beyond the bounds of our community.
As o congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme
authority over all we do, and thot 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 faith
and practice

Presbyter
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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
AcfiviTIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join with us. The
Sacrament of the Lord5 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
Friendship Group
PW/Ladies Fellowship
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets 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 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 2024 there were 140 communicant members and 110 of families connected with the
congregations. The average weekly attendance at morning worship is 110.
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.

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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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, asslst 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 Christmas World Development appeal,
Children's Society, 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 sought to maintain the Church property with a number of remedial
works including improvements to the entrance to the manse and remedial electrical works.

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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAN D
TRUSTEES ANNUAL REPORT (cont'd)
Organisations
Sunday school took place on Sunday morning, during the morning worship and we currently have 25
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 or Elder
followed by a time of prayer for members of the congregation, the community, our nation and the
world.
PW {Ladies Fellowship) 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
emphasis 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.
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).

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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN 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, theirfamilies, 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.

Presbyter
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MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 97 contributors during the year1101 in previous year, 2023) donating a total of
£76,225 (£69,581 in previous year, 2023)
Total Income of the congregation during the year was £130,895, compared to £118,811 in the previous
year.
Total expenditure decreased from £95,201 in 2023 to £86,346 in 2024.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparingthe 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
6413) of the Charitie5 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 20 February 2025 and signed on its behalf by:
Rev Graham Mullan
Mr Adrian Mcmullan
th
20 February 2025
th
20 February 2025
10

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MOY CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
Independent Examiners Report to the Trustees of Moy Congregation of the Presbyterian Church in Ireland
I report on the financial statements of the charity for the year ended 31 December 2024, which comprise the
Statement of Financial Activities {Receipts and Payments Account), Statement of A55ets and Liabilities and the
related notes.
Respective Responsibilities of Charity Trustees and Examiner
As the Charit¢s Trustees you are responsible for the preparation of the accounts in accordance with Section 64(31
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{9)(bl 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 6519llbl 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:
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 completed my examination and have no concerns in respect of the matters {1) to (41 listed above and, in
connection with following the direction5 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: 5 March 2025
11

Presbyter
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MOY CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trad ing activities
Investment Income
Other
66325
34973
717
12500
1483
12968
101298
717
12500
1483
14897
89144
925
12500
1929
16242
Total Receipts
68254
62641
130895
118811
Payments
Raising funds
Charitable activities
315
57824
315
86031
315
94886
28207
Total Payments
58139
28207
86346
95201
Net receipts / (payments)
10115
34434
44549
23610
Net movement in funds
Funds brought forward
38855
111153
150008
126398
Funds carried forward
io
48970
145587
194557
150008
12

Presbyter
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MOY CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted
Funds
Endowment Total Funds Total Funds
Funds
2024
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
38855
10115
111153
34434
150008
44549
126398
23610
Bank and Cash at end of year
48970
145587
194557
150008
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
80000
114557
30000
120008
194557
150008
Other Assets
Fixed Assets- Note 9
Church Premises
Fixtures, Fittings & Equipment
Vehicles
194557
150008
i Liabilities
Loans
Other
Approved by the Kirk Session at a meeting on 20th February 2025 and Signed on its behalf by
Rev Graham Mullan
Mr Adrian Mcmullan
th
20 February 2025
20th February 2025
13

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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
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 (a) income from endowments which is to be expended only on the restricted
purposes intended by the donor and (bl 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.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
671
53672
11982
85
30887
4001
756
84558
15983
1475
72499
15170
66325
34973
101297
89144
14

Presbyter
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MOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
3. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Fundraising events
717
717
925
717
717
925
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Letting of premises
12500
12500
12500
12500
12500
12500
5. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit interest
1483
1483
1483
1483
15

Presbyter
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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
6. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Church magazines
Benburb share of expenses
Use of Hall
Organisations
NIE&BT
In memory
380
838
680
380
838
680
12897
102
378
860
400
13512
92
iooo
12897
71
31
1929
12968
14897
16242
7. RAISING FUNDS
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Fundraising events
315
315
315
315
315
315
8. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
Governance costs
Organisations
6308
336
35329
15351
6308
336
35329
20757
9881
500
12920
5812
412
34222
31738
7130
500
15072
5406
9881
500
12920
57824
28207
86031
94886
16

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MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
9. 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 £2,130,458. The Church also owns the
manse currently occupied by our minister with an insurance value of £647,106, and an old manse
building which is currently converted into office premises with an insurance value of £599,089. Moy
Presbyterian Church own a 2/3 share in the current manse and Benburb Presbyterian Church own a 1/3
share.
10. FUND BALANCES
Fund
Balance
at start
Receipts Payments
Surplus/
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
38855
68254
58139
10115
48970
38855
68254
58139
10115
48970
Restricted Funds
Building Fund
UA/Mission Fund
Girls, Brigade
PW-Ladies Fellowship
Bowls Club
Charis
Friendship Club
Sunday School
88132
2289
7364
546
607
11981
230
39773
6210
10048
1326
5406
6120
8561
1598
34367
90
1487
12721
122499
2379
8851
274
607
10766
211
C)
1199
324
2414
343
{12151
119)
{4)
111153
58880
24446
34434
145587
Total
150008
127134
82585
44549
194557
17