an
MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Trustees Annual Report and Flnanclal Statements
for the year ended 31 December 2023
Registered Charlty In Northern Ireland (NIC104889)

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MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEE5 ANNUAL REPORT
The Trustees present their Annual Report and Financial Statement5 for the year ended 31 December
2023 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DEfAILS
Minterburn congregation of the Presbyterian Church in Ireland
145 Minterburn Road, Caledon, 8T68 4XL
Registered Charlty In Northern Ireland INIC104889)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were:
Ivan Liggett
Christopher Holland
David Parr
Sandra Spence
Jennifer Parr
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Joanne Smith
Ivan Liggett
Jennifer Parr
INDEPENDENT EXAMINER
GDP Accountants Ltd
122A Moore Street
Aughnacloy
Co Tyrone
BT69 6AA
BANKERS
Dan5ke Bank
5-6 Market Square
Dungannon
Co Tyrone
BT70 IAB

Presbyter
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MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTURE AND MANAGEMENT
The Kirk 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
con8re8ation and of persons not connected with any congregation who are within it5 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 communlty. The Kirk Session ha5 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 Sesslon 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 actlve duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held at least twice In each year or as appropriate.
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. He/she should be circumspect and exemplary in his/her conduct,
both in the Church and in the world, of acknowledged piety, endeavouring to maintain the worship of
God in hls/her famlly and held in esteem by the people. The selection of those proposed to be called to
the offlce can be either by the congregatlon 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.
Minterburn 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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MINTERBURN 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 15 the advancement of religion.
Minterburn 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 throu8h falth in His Son and by the power
of His Spirit, and to enable her members to playthelr part in fulfilling God's mission to our world.
The congregation's mission purposes Include:
The need to put our faith in practice.
To be more effective witnesses in the Minterburn area and beyond.
To rise to that challenge, we belleve God is directing us to the following priorities for future mission:
To encourage the 20130,5 age group to become more fully involved in the life and witness of the
congregation.
To reach out to the 20/30's age graup in the Minterburn area and beyond.
To continue to prioritise the children in the area through Sunday School, Youth Club, Mums and
Tots, Sunday mornings, Holiday Bible Club and the like.
As a concrete outworking of God's challenge and direction we commit ourselves to taking the following
steps in mission:
To establish a team ministry within the congregation of those who have a heart for this area of
Service.
To undergird this ministry with prayer.
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 faith and
practice.

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MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
ACTIVITIES AND OBJEcfivES
The congregation meets for worship every Sunday and visitors 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 meetings and has a wide range of organisations. The
organisations that meet regularly include:
Sunday School
Youth Alive
Mums & Tots
Bowllng Club
Badminton Club
pw
Men's Club
Junior Football Club
Youth Fellowship
ACHIEVEMENTS AND PERFORMANCE
Worshlp and prayer
The congregation usually meets for worship each Sunday at 12 noon. Services are recorded occasionally
for YouTube. During term time, the Bible Study provides 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 I Sacrament of Baptism, there were 2 marriage services
and we 8ave thanks for faithful services and sought to comfort those who had been bereaved during the
year. At 31 December 2023 there were 124 communicant members and 103 families connected with the
congregatlon. The average weekly attendance at mornin8 worship is 65.
Pastoral care
Mernbers of the congregation who are unable to attend church due to sickness or age are visited on a
regular basis by the minister or by the elders.
Mlsslon and outreach
Holiday bible club met again in 2023. During 2023 £8,652 was paid to external charities. The
congregation has supported the United Appeal, Moderators Appeal, PW missions, Children's Society,
Pakistan Appeal, Open Doors, World Development Fund, Air Ambulance and Cancer Research.

an
MINTERBURN CONGREGATION OF THE PRE5BYfERIAN 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 congregation could do on
its own. The United Appeal Fund provides financial 5UPPOrt 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, discipleshlp• global misslon, outreach, leadership and pastoral care. The congregation also
contributes to the denomlnations annual World Development Appeal, Sunday School project and any
other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our Minister and our
Representative Elder, Christopher Holland. This provides an important link between the congregations
and the wider structures of the church.
General Assembly
The General Assembly will be in June 2024 and wlll be attended by the Minister and the Representative
elder. Others will be encouraged to attend a5 they are able.
Property
No significant repairs were carried out during the year.
Organlsations
The following Church organisations met during the year:
Sunday School meets weekly with average attendance of 40.
Youth Alive has an average attendance of 50.
Mums & Tots has average attendance of 22.
Bowling Club has an average attendance of 12.
Badminton Club has an average attendance of 10.
PW has an average attendance of 16.
Men's Club meet occasionally.
Junior Football Club met in the Summer of 2023 with an average attendance of 20
Youth Fellowship meet during term time with around 8 attending.

Presbyter
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MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Volunteers
The Trustees 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 provlding benefit to its
members and the general public by making known the Chrlstian 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 understandin8
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).
Generally the above benefits are delivered locally by congregations and their members, or are facilltated
through presbyteries or are organlsed and delivered centrally. Local delivery is facilitated by central
resource5 In almost all cases. Public access is made known through the use of noticeboards, printed
material, press advertisement, website5, 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, Irlsh Misslon workers and Lay Agents who receive benefits as a
result of their holding office or employrnent. However, thls 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 rnembers of the
public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory
guidance.

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MINTERBURN 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 107 contributors during the year (116, 2022) donating a total of £41,902 (£39,425,
20221
Total income of the congregation during the year was £78,579, compared to £78,106 in the previous
year. Income generated was conslstent with the previous year.
The total expenditure decreased from £72,522 to £69,902. Expenditure fell due to a reduction in
spending on repairs in the year.
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 Sectlon
64131 of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and
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 takinE
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Tr
stees at a meeting and signed on its behalf by:
Name:
Name:
Pa
Date:
LI
Date:
Xoz

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INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF MINTERBURN CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
We report on the accounts of the Trust for the year ended 31 December 2023, which are set out on
pages 9 to 15.
Re5pectlve responsibilftles of charlty trustees and examlner
As the charitws trustees you 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 sectlon 65 of the Charities Act
follow the procedures laid down in the general Direction5 given by the Commission under
section 65{9)(b) of the Charities Act
state whether particular matters have come to our attention.
Basis of independent examlnerfs report
We have examlned your charity accounts as required under section 65 of the Charities Act and our
examlnation was carried out in accordance with the general Directions given by the Charity Commission
for Northern Ireland under section 65(9)(b) of the Charltles Act.
Our examination included a revlew 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:
I, 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 exarnlnerfs statement
We have completed our examination and have no concerns in respect of the matters (l) to {4) 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: Wayne
rowne for GDP Accountants Ltd
Addre55: 122A Moore Street, Aughnacloy, Co Tyrone, BT69 6AA
Date:
Iq A¥ ILOI

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MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowrnent
Funds
Total
2023
Total
2022
Recelpts
Donations and legacies
Cha rita ble activities
Other trading activities
Investment Income
Other
56,601
690
1,035
83
2,563
10,051
7,504
66,652
8,194
1,035
135
2.563
62,685
10,884
626
98
2.443
52
60,972
17,607
78,579
76,736
1,370
Sale of investments
Sale of fixed assets
Total Receipts
60,972
17,607
78,579
78,106
Payment5
Raising funds
Cha rita ble activities
Other
(316)
(53,807)
{3161
169,5861
13161
172,206)
(15,7791
(54,123)
(15,7791
{69,9021
172,522)
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payrnents
154,123)
{15,779)
(69.902)
{72,522)
Net receipts / (payments)
Transfers between funds
6,849
(5,605)
1,828
5,605
8.677
5,584
Net movement in funds
Funds brought forward
Deduct non cash/bank
related endowment funds
1,244
56,885
7,433
6,175
8,677
63,060
5,584
57,476
12
Funds carried forward
14
58,129
13,608
71,737
63,060

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MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIE5
As at 31 December 2023
Unrestricted
Funds
Re5trlcted
Funds
Endowment
Funds
Total
Funds
2023
Total
Funds
2022
Fund5 Reconclllatlon
Bank and Cash at start of year
Deduct non cash/bank related
endowment funds
Net movement in funds
56,885
6,175
63,060
57,476
1,244
7,433
8,677
5,584
Bank and Cash at end of year
58,129
13,608
71,737
63,060
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
28,500
43,237
28,500
34,552
71,737
63,060
Other Assets
Fixed Assets- Note 10
Church Premises and contents
Church Hall and contents
Manse and contents
Old School
Primary School
A rlcultural land
Investments- Note 11
1,185,145
747,157
649,246
78,580
50,000
60,000
680
1,115,956
703,538
611,213
73,992
50,000
60,000
623
2,770,808
2,615,322
Liabilltles
Loans
Approved by the Trustees at a meeting and signed on its behalf by:
Name:
Name:
Date".
19
pk
Date:
10

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MINTERBURN CONGREGATION OF THE PRESBYTERIAN 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
con8re8ation's discretion; the income derived from the endowment is to be used either as restricted or
unrestricted income funds dependlng upon the purpose for whlch the endowment was established in
the first place.
Restricted funds comprise (al income from endowments which is to be expended only on the restrlcted
purposes intended by the donor and Ib) 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 congregatlon's general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Collections/Stipend
Donations and gifts
Gift Aid
Legacies and bequests
46,781
900
8,907
13
6,840
2,720
491
53,621
3,620
9,398
13
50,748
3,961
7,953
23
56,601
10,051
66,652
62,685
11

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MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fundraising events
Membership fees
Grants
1,737
1,423
1,596
2,748
1,737
2,113
1,596
2,748
1,729
5,074
1,200
2,881
690
690
7,504
8, 194
10,884
4. OTHER TRADING ACTIVITIES
Unrestrlcted
Funds
Restrlcted Endowrnent
Funds
Funds
Total
2023
Total
2022
Use of hall
Land letting and wayleave
668
367
668
367
320
306
1,035
1,035
626
INVESTMENT INCOME
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
83
52
135
98
83
52
135
98
OTHER INCOME
Unrestrlcted
Funds
Restritted Endowment
Fund5
Funds
Total
2023
Total
2022
Income from Church Magazines
Share of expenses- Caledon
Sundry income
294
1.247
902
1,284
1,279
1.284
1,279
2,563
2,563
2,443
12

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MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conyd)
31 December 2023
RAISING FUNDS
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
316
316
316
316
316
316
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrlcted Endowrnent
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donation5 to missions and
charities
4,164
412
36,671
12,560
4,164
412
36,671
19,687
8,652
4,143
376
34,007
25,926
7,754
7,127
8,652
53.807
15.779
69,586
72,206
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrlcted Endowrnent
Funds
Funds
Total
2023
Total
2022
13

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MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
10. FIXED ASSETS
The congregation owns the Church premises, Church Hall, Manse, Old School and Primary School
situated at Minterburn Road, Caledon and the associated contents. These have an insurance value of:
Church Premises and contents
Church Hall and contents
Manse and contents
Old School
Primary School
£1, 185,145
£747.157
£649,246
£78,580
£50,000
The congregation also owns 3.05 hectares of agricultural land which have been valued by the Kirk
Session at £60,000.
11. INVESTMENTS
The congregatlon has the followlng investments. Amounts are shown at market valuation.
2023
2022
General Investment Fund
Other investments
680
623
680
623
12. Deductlon of non cash/bank endowment funds
The congregation has reviewed the basi5 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 A55et5 and Liabilities.
13. Funds in deficlt
The School Purchase restricted fund is in deficit at the year end. This is due to the purchase of the
Primary School in advance of the total monies being raised. Fundraising continues for the purchase and
it is expected that the fund will no longer be in deficit within the next two years.
14

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MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOU￿[5 (cont'd)
31 December 2023
14. FUND BALANCES
Fund
Balan
at start
Recelpts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
56,885
60,972 (54,123)
6,849
(5,6051
58,129
56,885
60,972 (54,123)
6,849
{5,605)
58,129
Re5trlcted Funds
Congregational Missions and
Charities
Sunday School
Bowling Club
Badminton Club
pw
Youth Alive
Cholr
School Purchase (Note 13)
38
5,898
(7,852)
{1,954)
1,916
14,470
421
352
845
2,666
280
112,897)
2,527
290
41
1,590
5,199
(1,613)
120)
914
270
41
(350)
845
15,384
541
393
395
3,191
281
16,577}
(1501
11,9401
14,354)
{100)
{320)
2,061
2,061
4,259
6,175
17,607 (15,779)
1,828
5,605
13,608
Endowment Funds
Total
63,060
78,580 (69,902)
8,678
71,737
15