an
CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH
IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland (NIC1049681

an
CLONDUFF 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 Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Clonduff congregation of the Presbyterian Church in Ireland
51 Bannfield Road, Rathfriland, BT34 5HQ
Registered Charity in Northern Ireland {NIC104968}
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this
report were
Cecil Brown
David Harmon
lan Megaw
William Walsh
Joe McKniEht
Aubrey Stewart
Joseph B Moorhead
Robert Graham
PRINCIPAL OFFICE BEARERS
Convenor
Clerk of Session
Treasurer
Ken Nelson
Cecil Brown
Brian Magennis
INDEPENDENT EXAMINER
SM Vint & Company
8 Newry Road, Banbridge, BT32 3HN
BANKERS
Danske Bank
Donegall Square West, Belfast, BTI 6JS
SOLICITORS
Fisher & Fisher
l Newry St, Rathfriland, Newry, BT34 SPY

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES
ANNUAL REPORT (cont'd)
STRucfuRE 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 it5 bounds. It ensures pastoral care is in place in the congregation and seeks
to further the contribution of the Church to Christian witne55 2nd service in the local
community. The Kirk Se55ion 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 (currently Vacantl and the ruling elders of
the congregation. All members are entitled to propose. speak and exercise equal votes at
meetings, except that the Moderator, the minister in active duty in the congregation, has no
deliberative but only a casting vote.
Meetings of the Kirk session are held on a regular basis, usually at least 4 times a year.
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 the votes cast.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a
congregation 15 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. Clonduff congregation of the Presbyterian Church has been
assigned to the Iveagh Presbytery of the Presbyierian 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 Se55ion of each congregation in the Presbytery.

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
The General Assembly
The General Assembly isthe supreme court of thechurch, representing in one bodythe 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 forworship and to conduct its business. Atthe end of business it 15 di5501ved.
The membership of the General Assernbly 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 is the advancement of religion.
Clonduff 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
Erounded in the Scriptures, and exists to love and honour God through faith in His Son and by
the powerof His Spirit, and to enable her members to playtheir part in fulfillingGod's mission
to our world.
Our mission statement is simply summed up in the opening answer of the Westminster
Shorter Catechism, which states that our 'chief end is to glorify God and enjoy Him forever,.
All our services, activities and organisations have this overarching purpose.

Presbyter
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CLONDUFF CONGREGATION OF THE PRESBIryERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACTIVITIES AND oBJE￿IVEs
The congregation meets for worship every Sunday and visitors are welcome to join. The
Sacrament of the Lords Supper is observed on several occasions duringthe year and 311 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
Youth Fellowship
Girl's Brigade
Presbyterian Women
Daniel's Band (primary school aged children's ministry)
Bowling Club
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 10:45am and 6.30pm. The
evening Service is shared with Hilltown Presbyterian, our sister congregation, and the venue
alternates accordingly. 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.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are
visited on a regular basis by the mini5terlcurrently vacant), elders or indeed by members of
the congregation at large.

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CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd>
Mission and outreach
All our services and organizations have a conscious focus on mission. We likewise engage in a
number of activities that are intentionally aimed at sharing the love of Jesus with people
outside our own congregation, including children's ministry in Hilltown village and a Bible
study in the local hotel.
One of the key elements of our mission work isto encourage and supportour members in the
unique mission God has given them as individuals. As part of thiswe have given prayerful and
financial as515tance to some of our members undertaking mission work elsewhere lon this
island or overseas). We keenly support a number of charitable works, perhaps most notably
Tearfund.
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 plantinE, provides grant support for the upkeep of church
premises, assists with the running costs of Union Theological College, the Church's training
college for ministry students, and financially supports congregations in the areas of worship,
disciplesh ip, global mission, outreach, leadership and pastoral care.

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CLONDUFF CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Presbytery
The congregation was represented at the regular meetings of Presbytery by one of the elders.
This provides an important link between the congregations and the wider structures of the
church.
Property
During the year the Hall Kitchen wa5 replaced at a total cost of £26519. This will be an
invaluable asset to the congregation going forward.
We are thankful to be able to keep our property well maintained.
Organisations
Our various organisations including Sunday School, Daniel's Band, GB, Youth Fellowship, PW
and the Bowling Club continue to meet as normal.
Volunteers
We are deeply grateful to all who enthusiastically and consistently serve the Lord in various
ways within our congregation.

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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)
leadingto 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 a5 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 facilitated th rough presbyteries or are organised 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, 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. 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, 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 orderto 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 ourengagement 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.

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CLONDUFF CONGREGATION OF THE pRE5B￿ERIAN 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 79 contributors during the year donating a total of £31,949.
Total income of the congregation during the year was £73,100 compared to £74,839 in the
previou5 year.
Total expenditure increased from £50,995 in 2022 to £70,540.
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(31 of the Charities 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 suff icient to
show and explain the congregation's transactions and disclose with reasonable accuracy at
a ny time its financial position. They are also responsible for Safeguard ing the assets of the
congregation and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
Approved by the Kirk Session at a meeting on 23 April 2024 and signed on its behalf by
Cecil Brown
Joseph Mc
night
Clerk of Session
Trustee

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLONDUFF CONGREGATION OF
THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31st December 2023 which are set out on
pages 11 to 17.
Respective responsibilities of 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 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}Ib) of the Charities Act; and
state whether particular matters have come to my attention.
Basis of Independent Examiner's 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 65{9){bl of the Charities Act.
My examination included a review of the accounting records kept bythe 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 accountinE 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.

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Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters111 to14} listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawingto your attention.
T. Vint FCCA
For and behalf of S.M. Vint & Co
Chartered Certified Accountants & Registered Aud5tors
8 Newry Road
Banbridge
BT32 3HN
23, April 2024
10

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CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
38,241
1.450
10,653
8.289
4,900
7.944
826
48,894
9,739
4,900
7.944
1,623
49,643
11,953
4,900
7,380
963
797
40,488
32,612
73,100
74,839
Sale of Investments
sale of f ixed assets
Loans Received
Total Receipts
40,488
32,612
73,100
74,839
Payments
Raising funds
Cha ritable activities
Investment costs
Other
363
27,077
480
39.820
843
66,897
859
47,336
2.800
2,800
2,800
30,240
40,300
70,540
50,995
Losses on Investments
Purchase of fixed asset5
Loan Repayments
Total Payments
30,240
40,300
70,540
50,995
Net receipts / (payments)
Transfers between funds
10.248
6,992
-7,688
-6.992
2,560
23,844
Net movemont in funds
Funds brought forward
17,240
24.039
-14,680
50,110
2,560
74.149
23,844
50,305
Funds carried forward
12
41,279
35,430
76,709
74,149
li

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2023
Total
Fund5
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
24,039
17,240
50,110
-14,680
74,149
2,560
50,305
23,844
Bank and Cash at end of year
41,279
35,430
76,709
74,149
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
76,342
367
74,064
85
76,709
74,149
Other Assets
Fixed Assets- Note 10
Church Premises
Fixture5, Fittings & Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on donations
3,122,312 2,904,477
223,085
223,895
3,345,398 3,128,372
Liabilities
Loans
Other
Approved by the Kirk Session at a meeting on 23, April 2024 and signed on its behalf by
Cecil Brown
Joseph McKnight
Clerk of Session
Trustee
12

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POUCIES
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 payment5 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 la) income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ibl 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 fund5 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
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded giving..
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
1,870
7,348
785
650
1,870
39,487
6,492
1,045
2,298
40,795
6,550
32,139
5,707
395
38,241
10.653
48,894
49,643
13

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
1,450
6.402
487
1,400
7,852
487
1,400
11,265
280
408
1,450
8,289
9,739
11,953
OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of premises
Land letting
3,600
1,300
3.600
1,300
3,600
1,300
4,900
4,900
4,900
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Deposlt interest
General Investment Fund
Rents investment properties
Other investment income
7,944
7,944
7,380
7,944
7,944
7,380
14

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Insurance claims
Other income
797
826
1,623
963
797
826
1,623
963
RAISING FUNDS
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
363
363
250
384
475
480
363
480
613
859
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
3,358
462
10,199
11,638
700
3,358
462
10,299
46,223
4,802
3,744
330
10,081
24,109
7,025
loo
34,355
4,102
720
1,263
1,983
2,047
27,077
39,820
67,127
47,336
15

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Cleaner
Organist
1,300
1,500
1,300
1,500
1,300
1,500
2,800
2,800
2,800
10. FIXED ASSETS
The congregation owns the Church premises with adjacent graveyard situated at 51 Bannfield Road and
the Manse at Main Street together with the associated fixtures, fittings, plant and machinery. These
have an insurance value of £3,122,312.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2022
General Investment Fund
Property
Other investments
223,086
223,895
223,086
223,895
16

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CLONDUFF CONGREGATION OF THE PRESB￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
12. FUND BALANCES
Fund
Balance
at start
Receipts
Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
24,039
40,488
-30,240
10,248
6,992
41,279
24,039
40,488
-30,240
10,248
6,992
41,279
Restricted Funds
Building Fund
Cong. Organi5ational Funds
Mi55ion and Charities Fund
21,318
28,792
11,044
18,684
2,884
-30.384
-7,032
-2,884
-19,340
11,652
10,000
-16,992
11,978
23,452
50,110
32.612
-40,300
-7,688
-6,992
35,430
Endowment Funds
IName of Fundl
Total
74,149
73,100
-70,540
2,560
76,709
17