an
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Registered Charlty in Northern Ireland (NIC104888)

Presbyter
an
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2024 including a Statement of Assets and Liabilities a5 at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Caledon congregation of the Presbyterian Church in Ireland
20 Castle Lane, Caledon, BT68 4UD
Registered Charity in Northern Ireland INIC104888)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were".
Leslle Hadden
Sta nley Farley
David Kirkland
Joy Hadden
PRINCIPAL OFFICE BEARERS
Mlnlster
Clerk of Session
Treasurer
Joanne Smith
David Kirkland
Joan Hadden
INDEPENDENT EXAMINER
GDP Accountants Ltd
122A Moore Street
Aughnacloy
Co Tyrone
BT69 6AA
BANKERS
Danske Bank
74-76 Scotch Street
Armagh
Co Armagh
BT617DJ

an
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
GOVERNANCE AND MANAGEMENT
The Church is governed by elected elders, from the congregation to manage its mission, programmes
and finances. Within this structure there are various committees and subcommittees to carry out the
carious programmes and endeavours.
OBJECTIVES
Caledon Presbyterian Church is a congregation of the Presbyterian Church in Ireland whose purpose is to
advance the gospel message of Christ through the advancement of religion.
The direct benefits from the Church's activities are:
Enhancement and wellbeing from appreciation of the word of God.
Encouragement and nurturing of younger members to maturity in Christ.
Enjoyment of community togetherness.
Support for those in need of splritual guidance and comfort.
Support for those in our community who desire pastoral visits.
The Church's beneficiaries are the members of the congregation and their extended families and the
wider Caledon community.
The Church's purpose does not lead to harm. The only private benefit flowing from our purpose is
related to Ministers, Missionaries, Mission workers and Lay Agents who receive benefits as a result of
their office or employment. Any private benefit is incidental and necessary in order to further our
charitable purpose. There are no other private benefits.
The trustees have had regard to the Charity Commission's Public Benefit requirement statutorv
guidance.
The committee wish to acknowledge their deep appreciation of those who give freely of their time by
serving on committees and helping with our various organisations and other church activities.
ACTIVITIES
The congregation meets for worship every Sunday and visitors are welcome to join.
Regular bible study meetings are held with various organisations within the church including:
Mothers and Toddlers
Sunday School
Holiday Bible Club
Mid Week
Ladies Group

an
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
SIGNIFICANT ACTIVITIES
The average weekly attendance at morning worship was 54.
The Church made various donations during the year to:
United Appeal
Presbyterian Orphans and Children's Society
Southern Hospice
Nl Air Ambulance
Christian Aid
FINANCIAL REVIEW
Financial performance for the year ended 31 December 2024 was consistent with expectations with a
surplus of £5,794 recorded. The year end bank balances totalled £60,151 (2023: £54,177).
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) 2008 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.
Approved by the Trustees at a meeting and signed on its behalf by:
Name:
Name:
Date..
Date:
Lf

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CALEDON CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
We report on the accounts of the Trust for the year ended 31 December 2024, which are set out on
pages 5 to 11.
Respective responslbilities of charity trustees and examiner
As the charity's trustees YOLJ are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008.
It is ou r 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 our attention.
Ba515 of Independent examlner's report
We have examined your charity accounts as requlred under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission
for Northern Ireland under section 65{9)(bl 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 seeking explanations from you as charity trustees concerning any such
matters,
Our role is to state whether any material matters have come to our attention giving us 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 examlner's statement
We have completed our examination and have no concerns in respect of the matters (l) to (41 listed
above and, in connection with following the Directions of the Charity Commission for Northern Ireland,
we have found no matters that require drawing to your attention.
Signed:
Name: Graeme Parr for GDP Accountants Ltd
Address: 122A Moore Street, Aughnacloy, Co Tyrone, BT69 6AA

Pre
an
Date..
ZOL
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY {Receipt5 and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
34,858
1,666
2,965
123
5,870
98
37,823
1,789
5,870
148
569
29,352
975
5,970
125
920
50
569
Total Recelpts
37,143
9,056
46,199
37,342
Payments
Raising funds
Charitable activities
134,102}
{6,3031
140,4051
139,3831
Total Payments
{34,102}
{6,3031
(40,4051
139,3831
Net receipts / {payments)
Transfers between funds
3,041
1,381
2,753
(1,3811
5,794
{2,0411
Net movement in funds
Funds brought forward
Deduct non cash/bank
related endowment funds
4,422
24,449
1,372
29,728
5,794
54,177
12,0411
56,218
10
Funds carried forward
11
28,871
31,100
59,971
54,177

an
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Funds Reconciliation
Bank and Cash at start of year
Deduct non cash/bank related
endowment funds
Net movement in funds
24,449
29,728
54,177
56,218
4,422
1,372
5,794
12,041)
Bank and Cash at end of year
28,871
31,100
59,971
54,177
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
31,100
28,871
29,728
24,449
59,971
54,177
Other Assets
Fixed Assets- Note 9
Church Premises, Church Hall,
Toilet Block and Graveyard
Manse and Outbuildings
Land14 acres) at Castle Lane
798,197
760,187
547,289
50,000
521,226
50,000
1,395,486
1,331,413
Llabllltles (memorandum note only)
Accountancy
(4001
(400)
Approved by the Trustees at a meeting and signed on its behalf by..
Name:
Name:
Date:
Date:

an
CALEDON CONGREGATION OF THE PRESBYTERIAN 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.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total Total 2023
2024
Recorded giving:
L005e collections
Donations and gifts
Gift Aid
Legacies and bequests
369
30,294
4,195
369
33,259
4,195
264
25,187
3,901
2,965
34,858
2,965
37,823
29,352

an
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment Total 2024 Total 2023
Funds
Income from charitable activities
Fundraising events
Membershlp fees
Grants
1,666
123
1,789
975
1,666
123
1,789
975
4. OTHER TRADING ACTIVITIES
Unrestrlcted
Funds
Restrlrted
Funds
Endowment Total 2024 Total 2023
Funds
Letting of premises
5,870
5,870
5,970
5,870
5,870
5,970
INVESTMENT INCOME
Unrestrlcted
Funds
Restricted
Funds
Endowment Total 2024
Funds
Totsl
2023
Deposit Interest
so
98
148
125
50
98
148
125

an
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2024
OTHER INCOME
Unrestrlrted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
NIE wayleave
Grave fees
Sundry income
47
350
172
47
350
172
46
200
674
569
S69
920
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Fundraising events
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted
Funds
Endowment Total 2024
Funds
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational runnlng expenses
Donations to Missions and charlties
Governance costs
4,141
155
16,164
12,440
800
402
4,141
155
16,164
15,605
3,938
402
3,919
206
15,543
15,074
4,245
396
3,165
3,138
34,102
6,303
40,405
39,383

Presb ter
CALEDON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
FIXED ASSETS
The congregation owns the Church premises, Church hall, Manse and Graveyard situated at Castle Lane,
Caledon and the associated contents. These have an insurance value of:
Church Premises, Church Hall, Toilet Block and Graveyard £798,197
Manse and outbuildings
£547,289
The congregation also owns 4 acres of land at Castle Lane which have been valued by the Trustees at
£50,000.
10. Deduction of non cash/bank endowment funds
The congregation has reviewed the basis on which it prepares its accounts and in order that these are
prepared on a strict receipts and payments basis It has eliminated from its fund balances any funds
which are not held in bank or cash balances. Any other funds, which the congregation holds, in
particular investments are disclosed on the Statement of Assets and Liabilities.
10

an
CALEDON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
11. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus /
(Deflclt)
Transfer Balance at
end
Unrestricted Funds
General Fund
24,449
37,143
134,102)
3,041
1,381
28,871
24,449
37,143
134,102)
3,041
1,381
28,871
Restrlcted Funds
Congregational Missions and
Charities
Repair Fund
Sunday School
Ladies Fund
Manse Fund
Incidental Fund
2,519
13,138)
(619)
619
4,507
4,367
1,678
18,027
1,149
123
516
28
5,870
1486}
16041
{3631
1881
28
3,825
1301
4,144
4,279
1,706
19,852
1,119
12,045)
{30>
{2,000}
29,728
9,056
16,303)
2,753
{1,381)
31,100
Endowrnent Funds
Total
54,177
46,199
140,405)
5,794
59,971
11