an
CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH
IN IRELAND
Trustees Annual Report and Flnanclal Statements
for the year ended 31 December 2022
Reglstered Charlty In Northern Ireland {NIC104968)

an
CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present thelr Annual Report and Financlal Statements for the year ended 31
December 2022 includlng a Statement of Assets and Liabilities as at that date,
REFERENCE AND ADMINISTRATIVE DEfAILS
Clonduff congregation of the Presbyterlan Church in Ireland
51 Bannfield Road, Rathfrlland, BT34 5HQ
Registered Charity in Northern Ireland (NIC104968)
CHARITYTRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of thls
report were
Cecil Brown
David Harmon
lan Megaw
William Walsh
Joe McKn5ght
Aubrey Stewart
Joseph B Moorhead
Robert Graham
PRINCIPAL OFFICE BEARERS
Convenor
Clerk of Session
Treasurer
Ken Nelson
Cecil Brown
Brian Magennls
INDEPENDENT EXAMINER
SM Vint & Company
8 Newry Road, Banbridge, BT32 3HN
BANKERS
Danske Bank
Donegall Square West, Belfast, BTI 6JS
SOLICITORS
Flsher & Fisher
l Newry St, Rathfrlland. Newryl BT34 SPY

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELANDTRUSTEES
ANNUAL REPORT {conVd)
STRUCTURE AND MANAGEMENT
The Klrk Sesslon
The charlty trustees of the congre8atlon are the members of Its Klrk Sesslon. Under the
congregatlon's governlng document, The Code, the book of the constltutlon and government
of the Presbyterlan Church In Ireland, the Klrk Sesslon seeks to watch over and promote the
splrltual Interest of the congregatlon and of persons not connected wlth any congregatlon
who are wlthln Its bounds. It ensures pastoral care Is In place In the congregatlon and seeks
to further the contrlbutlon of the Church to Chrlstlan wltness and servlce In the local
communlty. The Klrk Sesslon has delegated to Its Con8re8atlonal Commlttee the temporal
affalrs of the congregation Includlng admlnlsterlng all funds and property belonglng to the
congregatlon. Members of the Klrk Sesslon are ex-offlclo members of the Con8regatlonal
Commlttee.
The Klrk Sesslon conslsts of the ordalned mlnlster (currently Vacantl and the rullng elders of
the congregatlon. All members are entltled to propose, speak and exerclse equal votes at
meetlngs, except that the Moderator, the mlnlster In actlve duty In the congregatlon, has no
dellberatlve but only a castln8 Vote.
Meetlngs of the Klrk sesslon are held on a regular basls, usually at least 4 tlmes a year.
To be chosen for the offlce of the eldershlp In the congregatlon a person must be a votlng
member and a re8ular attendant on Its ordlnances. The selectlon of those proposed to be
called to the offlce can be elther by the con8regatlon or by the Klrk Session. Members are
elected if they obtaln two-thlrds of the votes cast.
Presbytery
Under the Presbyterlan Church In Ireland form of governance the corporate overslght of a
congregatlon Is the responslbility of a Presb¥rtery whlch superlntends generally the spiritual
and temporal affalrs of the con8regatlons asslgned to it by the General Assembly of the
Presbyterian Church In Ireland. Clonduff congregation of the Presbyterlan Church has been
assigned to the Iveagh Presbytery of the Presbyterlan Church In Ireland. The membershlp of
the Presbytery conslsts rnalnly of the active ministers of congregatlons assigned to It by the
General Assemblyp minsters who have retlred from actlve duty and an elder appointed by the
Kirk Sesslon of each congregation in the Presbytery.

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CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conYd)
The General Assembly
The General Assembly isthe supreme court of the Church, representing in one bodythe whole
Church and actlng as Its supreme legislative, administration and judicial authority, In dealin8
with all matters brought before it. The General Assembly is normally constituted during the
flrst week in June forworship 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
congregatlon, retlred minsters and a representative elder appolnted by the Kirk Sesslon of
each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Clonduff Presbyterian Church Is a congregation of the Presbyterlan Church in Ireland. The
Presbyterian Church in Ireland, as a Reformed Church wlthin the wider body of Christ is
grounded in the Scriptures, and exists to love and honour God through falth in His Son and by
the power of His Splrlt, and to enable her members to playtheir part in fulfllling God's mlssion
to our world.
Our misslon statement Is slmply surnmed up in the openlng answer of the Westmlnster
Shorter Catechism, which states that our 'chief end is to glorlfy God and enjoy Him foreverf.
All our services, activitles and organisations have thls overarchlng purpose.

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CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvd)
ACTIVITIES AND OBJECTIVES
The congregatlon meets for worshlp every Sunday and vlsitors are welcome to Joln. The
Sacrament of the Lords Supper Is observed on several occasions during the year and all those
who have been baptlsed and who have made a profession of falth In the Lord Jesus Chrlst are
admitted to the Lord's Supper. The congregatlon holds regular blble study meetings and has
a wlde range of organlsations Includlng
Sunday School
Youth Club
Youth Fellowshlp
Glrl's Brl8ade
Presbyterlan Women
'Refresh' (young parents group)
'Danlel's Band, (prlmary school aged chlldren's mlnlstry)
ACHIEVEMENTS AND PERFORMANCE
Worshlp and prayer
The congregatlon normally meets for worshlp each Sunday at 10:45am and 6.30pm. The
evenlng servlce Is shared wlth Hllltown Presbyterlan, our slster congregatlon, and the venue
alternates accordlngly. Durlng the week the Blble study provldes an opportunityfor members
to meet tO8ether for fellowshlp, to study the scrlpture5 and for a tlme of prayer.
Pastoral care
Members of the con8re8atlon who are unable to attend church due to slckness or age are
vlslted on a regular basls by the minlster(currently vacant), elders or Indeed by members of
the con8re8atlon at large.

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CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Mlsslon and outreach
All our servlces and organlzations have a consclous focus on mlsslon. We Ilkewise engage In a
number of actlvitles that are Intentionally almed at sharlng the love of Jesus with people
outslde our own con8re8at5on, Including chlldren's mlnlstry In Hllltown vllla8e and a Blble
study In the local hotel.
One of the key elements of our mlsslon work Is to encourage and support our members In the
unlque mlsslon God has glven them as Individuals. As part of thls we have glven prayerful and
flnanclal a5slstance to some of our members undertaklng mlssion work elsewhere {on thls
Island or overseas). We keenly support a number of charltable works, perhaps most notably
Tearfund.

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CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvd)
The con8regatlon supports the Unlted Appeal for Mlsslon whlch is a central fund of the
Presbyterian Church In Ireland. This fund enables congregatlons to support the wlder mlsslon
of the denomlnatlon and to do mlssion and outreach on a denominatlonal basis beyond what
the congregatlon could do on Its own. The Unlted Appeal Fund provides flnanclal support for
mlsslon personnel at home and overseas, asslsts congregatlonswlth the deployment of locally
based staff, enables church plantlng, provldes grant support for the upkeep of church
premises, asslsts wlth the runnlng costs of Unlon Theologlcal College, the Church's tralnlng
college for mlnlstry students, and financlally supports congregatlons In the areas of worshlp,
dlsclpleshlp, global mlsslon, outreach, leadershlp and pastoral care.
Presbytery
The congregatlon was represented at the regular rneetlngs of Presbytery by one of the elders.
Thls provldes an Important Ilnk between the congregatlons and the wider structures of the
church.
Property
No major property work was carrled out In 2022. We are thankful to be able to keep our
property well malntalned.
Organlsatlons
Our varlous organlsatlons Includlng Sunday School, Danlel's Band, GB, Youth Club, Youth
Fellow5hlpi PW and the bowllng Club have now all returned to normal followln8 the
pandemlc.
Volunteers
We are deeply grateful to all who enthuslastlcally and conslstently serve the Lord In varlous
ways wlthln our congregatlon.

an
CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconyd)
PUBLIC BENEFIT STATEMENT
The Presbyterlan Church In Ireland meets the publlc benefit requlrement by providing beneflt
to its members and the general publlc by maklng known the Chrlstlan Gospel of the Lord Jesus
Christ through the advancement of reli81on.
The dlrect beneflts whlch flow from the purposes of the Church Include the galnlng of an
understandlng In Chrlstlan beliefs as Set out In the Bible and In the Church's subordlnate
standards (the Westmlnster Confesslon of Falth and the Shorter and Larger Catechlsms)
leadln8 to splrltual and moral development and opportunltles for response to Blble teachlng.
In turn, thls framework leads to practlcal expresslons of Chrlstlan bellefs and standards In the
local communlty such as through the care of those In need (Includlng the 51ck, dlsabled and
bereaved).
Generally the above beneflts are dellvered locally by congre8atlons and thelr members, or
are facllltated through presbyterles or are or8anlsed and dellvered centrally. Local dellvery Is
facllltated by central resources In almost all cases. Publlc access Is made known through the
use of notlceboards• prlnted materlal, press advertlsement, websltes, and soclal medla or In
other ways.
The beneflts are demonstrated through regular evaluatlon of the servlces and Informal and
ad-hoc feedback from members, thelr famllle5, and members of the publlc.
The purpose does not lead to harm. The only prlvate beneflt flowing from our purpose Is
related to Minlsters, Mlsslonarles, Deaconesses, Irlsh Mlsslon workers and Lay Agents who
receive benefits as a result of thelr holdlng offlce or employment. However, this15 Incldental
and necessary In orderto further our charltable purpose. There are no other private benefits.
The beneflclarles of thls purpose are members, thelr famllles, other Indlvlduals that the
Presbyterlan Church in Ireland Is In dlrect and Indlrect contact wlth, the community In which
pastoral servlces are provlded and other communitles throughout Northem Ireland, the
Republlc of Ireland, and worldwlde whlch benefit from our en8a8ement wlth and support for
both Chrlstlan and other secular organlsatlons, charities and indlvldual members of the publlc.
The Klrk Sesslon has had regard to the Charlty Commlsslons Publlc benefit requirement
statutory guidance.

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
FINANCIAL REVIEW
The congregation's maln source of income Is memberf contributions through the Weekly
Freewill Offering. There were 79 contributors durlng the year donatlng a total of £33,338.
Total Income of the congregation during the year was £74,839 compared to £63,588 in the
previous year.
Total expendlture decreased from £64.889 to £50,995.
srATEMENT OF TRusfEE RESPONSIBILMES
The Trustees are responslble for preparing the annual report and the financial statements of
the congregation in accordance with applicable law and generally accepted accounting
prattice.
As the congregatlons total income does not exceed £250,000, the Trustees have eletted
under Sectlon 64{3) of the Charities Att (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 congregatlon's transactions and disclose wlth reasonable accuracy at
any tlme Its financlal position. They are also responsible for safeguardlng the assets of the
congregation and hence for taking reasonable steps for the preventlon and detectlon of fraud
and other irregularities.
Approved by the Kirk Sesslon at a meeting on 27th March 2023 and signed on its behalf by
Cecll Brown
Joseph McKnight
Clerk of Session
Trustee

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INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF CLONDUFF CONGREGATION OF
THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the charlty for the year ended 31st December 2022 whlch are set out on
pages 11 to 17.
Respectlve responslbllltles of Trustees and Examlner
As the charltys trustees you are responslble for the preparatlon of the accounts In accordance wlth the
Charltles Act (Northern Ireland) 2008.
It Is my responslblllty to:
examlne the accounts under sectlon 65 of the Charltles Act;
follow the procedures lald down In the general Dlrectlons glven by the Charlty Commlsslon for
Northern Ireland under sectlon 65(9}(b) of the Charltles Act; and
state whether partlcular matter5 have come to my attentlon.
Basls of Independent Examlner's report
I have examlned your charlty accounts as requlred under sectlon 65 of the Charltles Act and my
examlnatlon was carrled out In accordance wlth the general Dlrectlons 8lven by the Charlty Commlsslon
for Northern Ireland under sectlon 65(9)(b) of the Charltles Act.
My examlnatlon Included a revlew of the accountlng records kept by the charlty and a comparlson of
the accounts presented wlth those records. It also Included consideratlon of any unusual Items or
disclosures In the accounts, and seeklng explanatlons from you a5 charlty trustees concernlng any such
matters.
My rolels to state whether any materlal matters have come to my attentlon glvln8 me cause to belleve:
l. That accountln8 records were not kept In accordance wlth sectlon 63 of the Charltles Act
2. That the accounts do not accord with those accountlng records
3. That the accounts do not comply with the accountlng requirements of the Charities Act
4. That there Is further Informatlon needed for a proper understanding of the accounts to be reached.

an
Independent examiner's statement
I have completed my examlnation and have no concerns in respect of the rnatters (l) to (4) listed above
and, in connection wlth following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that requlre drawing to your attentlon.
T. Vint FCCA
For and behalf of S.M. Vlnt & Co
Chartered Certlfled Accountant5 & Registered Audltors
8 Newry Road
Banbrfdge
BT32 3HN
28th March 2023
10

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CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account)
for the year ended 31 December 2022
Note Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Recelpts
Donations and legacles
Charitable activities
Other trading actlvlties
Investment Income
Other
39,689
2,000
9,954
9,953
4,900
7,380
112
49,643
11,953
4,900
7,380
963
48,713
2,700
4,900
6,767
508
851
42,540
32,299
74,839
63.588
Sale of Investments
Sale of fixed assets
Loans Received
Total Recelpts
42,540
32,299
74,839
63,588
Payments
Raisingfunds
Charitable activities
Investment costs
Other
384
29,622
475
17,714
859
47,336
64,889
2,800
2,800
32,806
18,189
50,995
64,889
Losses on Investments
Purchase of fixed assets
Loan Repayments
Total Payments
32,806
18,189
50,995
64,889
Net recelpts / {payments)
Transfers between funds
9,734
6,122
14,110
-6,122
23,844
-1,301
Net movement in funds
Funds brought fonNard
15,856
8,183
7,988
42,122
23,544
50,305
-1,301
51,606
Funds carrled forward
12
24,039
50,110
74,149
50,305
11

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CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND UABILITIES
As at 31 December 2022
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconclllation
Bank and Cash at start of year
Net movement in funds
8,183
15,856
42,122
7,988
50,305
23,844
51,606
-1,301
Bank and Cash at end of year
24,039
50,110
74,149
50,305
Bank & Cash Balances
Bank Deposlt Accounts
Bank Current Accounts
Cash in Hand
74,064
85
50,207
98
74,149
50,305
Other Assets
Fixed Assets- Note 10
Church Premlses
Fixtures, Fittings & Equlpment
Vehlcles
Investments- Note 11
Glft Aid receivable on donations
2,904,477 2,701,839
223,895
243,493
3,128,372 2,945,332
Llabllities
Loans
Other
Approved by the Klrk Session at a meetlng on 27th March 2023 and signed on its behalf by
Cecil Brown
Joseph McKnl8ht
Clerk of Sesslon
Trustee
12

Presbyter
an
CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POUCIES
BASIS OF FINANCIAL sfATEMENTS
As the total income of the congregation Is lessthan £250,000 the congregatlon have elected In accordance
with the provislons In The Charfties (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare
its accounts on a receipts and payments basls.
FUND ACCOUNTING
Endowment funds are funds, the capftal of which must be retalned either permanently or at the
congregatlon'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 whlch is to be expended only on the restricted
purposes intended by the donor and Ib) revenue donations or grants for a specific congregational actlvity
intended by the donor. Where these funds have unspent balances, Interest on thelr pooled investment Is
apportioned to the indlvldual funds on an avera8e balance basis.
Unrestricted funds are Income funds which are to be spent on the congregatlon's general purposes.
Designated funds are general funds set aslde by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Re5trlcted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donatlons and glfts
Glft Ald
Legacles and bequest
620
33,338
5,731
1,678
7,457
819
2,298
40,795
6,550
41,028
6,685
1,000
39,689
9,954
49,643
48,713
13

Presbyter
an
CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2022
CHARITABLE AcrivmES
Unrestrlrted
Fund5
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charltable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
9,265
280
11,265
280
100
2,600
2,000
9,953
11,953
2,700
4. OTHER TRADING AcrivrriES
Unrestrfcted
Funds
Restricted Endowment
Funds
Funds
Totsl
2022
Totsl
2021
Letting of premlses
Land letting
3.600
1.300
3,600
1,300
3,600
1,300
4.900
4,900
4,900
INVEsfMENT INCOME
Unrestrlrted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other Investment income
39
7.380
7,380
6,728
7,380
7,380
6.767
14

Presbyter
an
CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE Accoumfs (convd)
31 December 2022
OTHER INCOME
Unrestrfcted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Totsl
2021
Insurance clalms
Other Income
851
112
963
508
851
112
963
508
RAISING FUNDS
Unrestrfcted
Funds
Restrfcted Endowment
Funds
Funds
Total
2022
Total
2021
FWO envelopes
Fundralslng events
384
475
475
475
859
CHARITABLE ACTivrriES
Unrestrlrted
Funds
Restrfrted Endowment
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donatlons to Mlssions and
charlties
Governance costs
3,744
330
10,081
12,417
2,330
3,744
330
10,081
24,109
7,025
8,636
213
32,442
18,278
3,326
11,692
4,695
720
1,327
2,047
1.994
29,622
17.714
47,336
64,889
15

Presbyter
an
CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrirted Endtr￿ment
Funds
Funds
Total
2022
Total
2021
Cleaner
Organist
1,300
1,500
1,300
1,500
2,800
10. FIXED ASSErs
The congregatlon owns the Church premises with adjacent graveyard situated at 51 Bannfleld Road and
the Manse at Main Street together with the associated fixtures. frttings, plant and machinery. These
have an insurance value of £2.904,477.
11. INVESTMENTS
The congregatlon has the following investments. Amounts are shown at market valuation.
2022
2021
General Investment Fund
Property
Other investments
223,895
243,493
223,895
243,493
16

Presbyter
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CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouNfs {conVd)
31 December 2022
12. FUND BALANCES
Fund
Balance
at start
Recelpts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
8,183
42.540
-32,806
9,734
6,122
24,039
8,183
42,540
-32,806
9.734
6,122
24,039
Restrfcted Funds
Building Fund
Cong. Organisational Funds
Mission and Charities Fund
16,760
25,234
128
13,467
15,723
3,109
4,458
9,780
-128
100
-6222
21,318
28,792
-5,943
-3,237
42,122
32,299
-18,189
14,110
-6,122
50,110
Endowment Funds
[Narne of Fund]
Total
50,305
74,839
-50,995
23,844
74,149
17