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FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements
For the year ended 31 December 2022
Registered Charlty In Northern Ireland {NIC104837)

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CONTENTS
Page
Information
Trustees, Report
Independent Examiners, Report
Statement of Flnancial Activity
Statement of Assets and Liabilities
10
Notes to the Accounts
11

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FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
CHARITY INFORMATION
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2022 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DEfAILS
First Lurgan congregation of the Presbyterian Church in Ireland
High Street Lurgan Craigavon, Co Armagh
Registered Charity in Northern Ireland (NIC104837)
CHARITY TRUSTEES
The Charity Trustees who senied durin8 the year or who were trustees at the date of this report were
Rev. David Henry
Mr. Norrnan Mccleary
Mr. John Spence
Mr, Ross Bolton
Mr. Derek Thompson
Mrs. Rebecca Spence
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev, David Henry
Mr. Norman Mccleary
Miss Emma Spence
INDEPENDENT EXAMINER
TMCD Accountancy Practice, 35 Ballylou8h Road, Donaghcloney, BT66 7PQ
BANKERS
Ulster Bank, Lurgan Branch, 14116 Market Street Lurgan Craigavon BT66 6AP
SOLICITORS
Watson & Neil Solicitors, 23 High Street Lurgan. BT66 8AH

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FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
STRUCTURE AND MANAGEMENT
The Klrk Sesslon
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 servlce in the local community. The Kirk Sessions has delegated to its
Con8re8ational Committee the temporal affalrs of the con8re8atlon including adrninisterin8 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 on the last Tuesday of January, March, May, August,
October and November.
To be chosen for the office of the eldership in the congregation a person must be a votin8 member and
a re8ular attendant on its ordinances. The selection of those proposed to be called to the office can be
either by the con8re8ation 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 affalrs of
the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. First
Lurgan 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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FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconyd)
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church
and actin8 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
representatlve elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
First Lurgan 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 thelr part in fulfilling God's mission to our world.
The congregation's mlssion statement is that "First Lurgan desires to be a "Bible based" Christ centred,
worshlping church whlch encourages and empowers its members to reach out to the community in
love."
Is Increasingly characterised by love for God, and love and concern for others;
is committed to the historic Christian gospel as revealed in the Bible.
is relevant to people of this time and place.
The congregation aims to live out its Mission and Vision as a family of God's people by bein8'.
A Covenant Community: where our relationships are rooted in the promises of God by livlng
faithfully toward him and toward one another
An Inter8enerational Community: where adults Intentlonally take the lead to engage 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
805pel to become blessings for others beyond the bounds of our community.
As a congregation of the Présbyterian 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 faith
and practice

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FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
AcfiviTIES AND OBJEcfivES
The congregation meets for worship every Sunday and vlsitors are welcome to join, The sacrament of
the Lords Supper is observed on several 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 meetin85 and has a wide range of organisations including
Sunday School
Boys Brigade
Bowling Club
pw
Walking Club
STAR Group
ACHIEVEMENTS AND PERFORMANCE
Worshlp and prayer
The congregation normally meets for worship each Sunday at 11 am and 7 pm. During the week the
Bible Study and House Groups provide an opportunity for members to meet together for fellowship, to
study the scriptures and for a time of prayer.
As well as our regular services during the year we acknowledged God's gift of new life at servlces for
Sacraments of Baptism, we conducted marria8e services and gave thanks for faithful senrfices and sought
to comfort those who had been bereaved durin8 the year.
Pastoral care
Members of the con8re8ation who are unable to attend church due to sickness or age are vlsited on a
regular basis by the minister, elders or by one of the congregation's pastoral visitors.
Mlsslon and outreach
The con8re8ation prayerfully and financially support two overseas missionaries one in Japan and the
other in Ecuador. The congregation also give financial support to the work of the Belfast City Mission,
Child Evan8elism Fellowship, European Missionary Society, and the Royal British Legion.

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FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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 con8re8ation 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 plantin81 provide5 grant
support for the upkeep of church premises, assist with the running costs of Union Theolo8ical College,
the Church's trainin8 college for Ministry students, and financially supports congregation in the areas of
worship, dlsclpleship, global mission, outreach, leadershlp and pastoral care.
The congregation also contributes to the denominations annual World Development Appeal, Sundav
School project and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and / or one of
the elder5. Thi5 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 held in Assembly Buildings, Belfast, in June.
Property
No major repair work was carried out on church property in 2022.
Organlsatlons
Boys Bri8ade normally meet once per week. They hold theirannual display In April and their annual
camp in May. The Christian Fellowship normally meet once per week for indoor bowling . The STAR
Group for over 60's meet for various activities on a Wednesday morning. Due to Covid 19 pandemic
restrictions normal running of organisations were severely limited.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by
sep4ing on committees and helping with organisations and other church activities.

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FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland rneéts the public benefit requirement by providing benefit to its
members and the general public by making known the Christlan Gospel of the Lord Jesus Christ through
the advancement of religion.
The dlrect 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 opportunltles for response to Bible tearhin8. 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
{includin8 the sick, disabled and bereaved).
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 re50urces 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, thelr 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, Irlsh Mission workers and Lay Agents who receive benefits as
result of their holding office or employment. However, this 15 incidental and necessary in order to
further our charitable purpose, There are no other private benefits. The beneficiaries of this purpose are
members, theirfamilies, Other individuals that the Presbyterian Church in Ireland is In dlrect 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 Cornmissions Public benefit requirement statutory
guidance.

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FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
FINANCIAL REVIEW
The congregation's main source of income is members, contribution of £68,149 through the Weekly
Freewill Offerin8 and Gift Aid.
The total contribution for Restricted and Unrestricted funds in 2022 was £86,988.
All funds remained in balance at the 31st December 2022. The main payments were the Central Church
Assessments £22,944 and Ministry and Support Staff £48,029. At the year end, total fund balances were
£103,473, consisting of £73,302 Unrestricted Funds and £30,171 Restricted Funds.
Reserves Pollcy
First Lurgan Trustees continually review the level of unrestricted resen4es that it Is appropriate to hold
taking account of current and ongoing commitments. At the year-end unrestricted resenies held in bank
was £73,302 which represents a lower level of reserrfes. The Trustees consider it prudent to hold
reserrfes at this level as the fundin8 of its present and future activities is dependent of the ongoing
financial support of members.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the flnanclal statements of the
congregation in accordance with applicable law and generally accepted accounting practice.
As the congregatlons total income does not exceed £250,000, the Trustees have elected under Section
6413) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and
statement of a55et5 and liabilitie5.
The Trustees are responsible for keepin8 adequate accountin8 records that are 5uffl¢ient t0 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 takin8
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Kirk Session and signed on its behalf by
Ocuicl C h£4?
IName] I
[Date]
[Date]
Arf I/L
.*>Z3

Independent examiner'5 report to the charity trustees of First Lurgan Presbyterian
Church. A Con8regation of the Presbyterian Church in Ireland (Charity no. 104837)
We report on the accounts of First Lurg3n Presbyterian Church. A ConEreEation of the Presbyterian
Church in Ireland for the year ended 31 December ?022.
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 our 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){bl of the Charities Act.
state whether particular rnatters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charitv Comrni55ion
for Northern Ireland under section 6519)Ibl of the Charities Act.
Our 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 seekin8 explanations from you as charity trustees concerning any such matters.
Our 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 examlnerfs statement
We have completed our examination and have no concerns in respect of the matters (11 to (4) listed
above and, in connection with following the Directions of the Charity Cornmission for Northern Ireland,
we have found no matters that require drawing EO your attention.
TMCD Accountancy Practice
Chartered Accountants
35 8allylou8h Road
Donaghclonev
BT66 7PQ
Date:

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Flrst Lur8an Congregatlon of the Presbyterian Church in Ireland
Statement of Financial Actlvlty (Receipts and Payments Account)
Year Ended 31 Decemb@r 2022
2022
2021
Unrestrlcted
Funds
Restrlcted
Funds
Total
Total
Note
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment incorne
Other
59,643.74
315.00
350.00
463.32
2,650.99
21,811.00
81,454.74
315.00
350.00
464.84
86,481.00
40.00
375.00
446.16
3,608.80
1.52
1,752.90
4,403.89
Total Recelpts
63,423.05
23,565.42
86,988.47
90,950.96
Payments
Charitable activities
83,085.73
24,276.55
107,362.28
106,931.72
Total Payments
83,085.73
24,276.55
107,362.28
106,931.72
Net Recelpts
119,662.68)
(711.13) {20,373.811 115,980.76)
Transfers between funds
Net Movement In Funds
1268.00)
119,930.68)
268.00
1443.13) (20,373.81) 115,980.761
Funds Brought Forward
93,232.75
30,614,35
123,847.10
139,827.86
Funds Carrled Forward
73,302.07
30,171.22
103,473.29
123,847.10

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First Lurgan Congregation of the Presbyterian Church in Ireland
Statement of Assets and Liabilities
Year Ended 31 December 2022
2022
2021
unrestrlcted
Funds
Restrlrted
Funds
Total
Total
Bank and cash balances
73,302.07
30,171,22
103,473.29
123,847.10
Reser¥es
73,302.07
30,171.22
103,473.29
123,847.10
Approved by the Kirk Session and signed on its behalf bv;
[Name] I
IDate]
21
[Date]
25
?<)X>.
2è23
10

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First Lur8an Con8regation of the Presbyterian Church in Ireland
Notes to the Accounts
Year Ended 31 December 2022
Accountlng pollcles
Basls of financial staternents
As the income is less than £250,000 the congregation have elected to prepare its accounts on
receipts and payments basis, in accordance with the provisions in The Charities Accounts and
Reports Re8ulations (Northern Ireland) 2015.
Funds
Restricted funds are those revenue streams that are glven for speciflc purposes. Unrestrlcted funds
are available to be spent on the general purposes of the charitv.
2022
2021
Unrestrlcted
Funds
Restrlcted
Funds
Total
Total
Donatlons and le8acles
Recorded Glvlng
Gift Ald
47,650.01
9,758.21
8,456.00
2,285.00
5,000.00
296.00
11,774.00
11,000.00)
56,106.01
12,043.21
5,000.00
741.77
12,563.75
0.00
55,810.29
12,186.56
8,976.77
150.75
9,253.50
103.13
Legacles
Loose Collections
Glft Days Special Collections
Donations from Organisations
Received for Or8anisations
445.77
789.75
1,000.00
59,643.74
26,811.00
86,454.74
86,481.00
Charltable artlvltles
Income from Church Event5
Church Magazine5
Weddings, funerals, etc.
125.00
125.00
190.00
190.00
40.00
315.00
315.00
40.00
4 Other tradln8 actlvltles
Rental Income
350.00
350.00
375.00
11

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First Lurgan Congregation of the Presbyterian Church in Ireland
Notes to the Account5
Year Ended 31 December 2022
2022
2021
Unrestrlcted
Funds
Restrlrted
Funds
Total
Total
Investment Income
Deposit interest
General investment fund
0.58
0.94
0.58
464.26
463.32
446.16
463.32
1.52
464,84
446.16
Other Income
Miscellaneous
2,650.99
1,752.90
4,403.89
3,608.80
Payments on charltable artlvltles
General assembly assessments
Ministry and support staff cost5
Life and work
Congregational running expenses
Governance costs
Donations to missions and charities
21,693.40
51,505.05
794.00
21,693.40
51,657.55
1,038.31
5,887.28
5,403.66
13,588.50
22,537.90
49,857.52
6,078.00
7,502.98
6,966.32
13,989.00
152.50
244.31
490.00
2,364.24
13,138.50
5,397.28
3,039.42
450.00
82,879.15
16,389.55
99,268.70
106,931.72
Flxed Assets
The congregatlon owns the Church and Church Halls situated at 60 Hlgh Street, Lurgan. These have
an insurance value of £3,331,397 and £1,110,462 respectively. It also owns the manse at 26 Upper
Toberhewny Lane, Lur8an which has an insurance value of £300,000.
Investments
The congregation holds investments with a market value of £20,243.99
12

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First Lurgan Congregation of the Presbyterian Church in Ireland
Notes to the Accounts
Year Ended 31 December 2022
io
Fund balances
Openln8
balance
Surplus
(defidt)
aosln8
balance
Recelpts
Payments
Transfers
Unrestricted Funds
General fund
1744.021
93,976.77
63,423.05
83,085.73
119,662.681
22,732.
I23,C￿.￿l
2.325,30
70,976.77
Reserve Account
93,232.75
63,423.05
83.085.73
119,662.681
1268.iY)I
73,302,07
Restrktod Fundi
Audio-visual Fund
155.78
225.
225.(M)
380.78
BB Camp
BB General
Belfast City Mission
Benevolent Fund
204.48
0.58
16,00
115.421
1354.441
50.fJ)
1412.651
13Q).971
1235.811
1243.241
189.06
1,514.42
552.90
907.34
1,159.98
50.LK)
5(K).LK)
450.C
3,290.62
7,478.17
1,119.44
1,245.49
299,1X)
362.iJ)
774,65
2,877.97
7,445.20
883.63
Buildin8 Fund
Catering Fund
Christian Fellowshlp
Events fund
8,024.75
8,325.72
235.81
268.CX)
243.24
I,(M)2.25
299.(Ki
Harvest Fund
5,038.75
2￿.[￿)
4,215.¢Xi
945.79
823.75
{745,791
1198.75
823.75
1,582.67
4,041.69
High Street Youth Fund
Julia Henry OMS Fund
Kids 4 School
2,328.46
4,240.44
3,801.25
4,(KM).IX)
Minibus Fund
Moderator's appeal
Presbyterian Women
Sunday School Fund
Yukiko Matsudo Fund
4,480.50
4,480.50
3,095.(X)
0.94
3,095.00
935.¢J)
934.19
1934.061
0.13
2,216.55
1,196.31
2,216.55
2,827.56
L631.25
1,631.25
30,614.35
23,565.42
24,276.55
1711.131
268.
30,171.22
13