an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC104968)
an CLONDUFF 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 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 McKnight 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 8ank Donegall Square West, Belfast, BTI 6JS SOLICITORS Fisher & Fisher l Newry St, Rathfriland, Newry, BT34 SPY
an CLONDUFF CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) STRUCTURE 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 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 service in the local community. The Kirk Session 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 member5 of the Congregational Committee. The Kirk Session consist5 of the ordained minister (currently vacant} and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal vote5 at meetings, except that the Moderator. the minister in active duty in the congregation, ha5 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 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. Clonduff congregation of the Presbyterian Church has been assigned to the Iveagh 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 each congregation in the Presbytery.
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) The General Assembly The General Assembly 15 the supreme court of the Church, representing in one body the whole Ch urch 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. Atthe 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 is the advancement of religion. Clonduff Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, a5 3 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 playtheir part in fulfilling God'5 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 15 to glorify God and enjoy Him forever,. All our services. activities and organisations have this overarching purpose.
an CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) A[VITIEs AND oBJEIVEs 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 including Sunday School Youth Fellowship G irl's Brigade Presbyterian Women Daniel's Band, (primary school aged children's ministry) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10:45am and 6.30pm. The evening service 15 shared with Hilltown Presbyterian. our sister congregation, and the venue alternates accordingly. Duringthe 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 ministerlcurrently vacant), elders or indeed by members of the congregation at large.
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN 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 (Holiday Bible Clubl in Hilltown village and a regular Bible study in the local hotel. One of the key elements of our mission work is to encourage and support our members in the unique mission God has given them as individuals. As part of this we have given prayerful and financial assistance 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 planting. 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, discipleship, global mission, outreach. leadership and pastoral care.
CLONDUFF CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Presbytery The congregation was represented at the regular meeting5 of Presbytery by our minister (currently vacant so our convenor attends) and/or one of the elders. This provides an important link between the congregation and the wider structures of the church. General Assemblv Currently our convenor and representative elder attend the General Assembly in PCI Church House. Property We are thankful to be able to keep our property well maintained and to that end replaced and updated the kitchen in the main hall in 2024. Organisations Our various organisations including Sunday School, Daniel's Band, Girls, Brigade, PW and the Bowling Club continue to provide opportunities for our congregation members and the local community to meet and share fellowship. Volunteers We are deeply grateful to all who enthusiastically and consistently serve the Lord in various way5 Within our congregation.
an CLONDUFF CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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) 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 facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources 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 familie5. and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionarie5, 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 member5, 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 orEanisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT qcont'd) FINANCIAL REVIEW The congregation's main source of incotne is members, contributions through the Weekly Freewill Offering. There were 82 contributors during the year donating a total of £36,972. Total income of the congregation during the year was £80,826 compared to £73,100 in the previou5 year. Total expenditure decreased to £52,666 compared to £70,540 in 2023. STATEMENT OF TRUSTEE RESPONSIBIUTIES 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 6413) 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 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. th Approved by the Kirk Session at a meeting on 6 June 2025 and signed on its behalf by Cecil Brown night Clerk of session Trustee
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31st December 2024 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 Dirertions given by the Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act; and state whether particular matters have come to my attention. Basi5 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){b} of the Charities Act. My 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 trustee5 concerning any such matter5. 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 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.
an Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (11 to14} listed abovi and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. T. Vint FCCA For and behalf of S.M. Vint & Co Chartered Certified Accountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN 6 June 2025 10
an CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL A1VITy (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trad ing activities Investment Income Other 43.912 10,807 10.892 6,200 7,738 367 54,719 10,892 6,200 7,738 1.277 48,894 9,739 4,900 7,944 1.623 910 44,822 36,004 80,826 73,100 Sale of Investments Sale of fixed assets Loans Received Total Receipts 44,822 36,004 80,826 73,100 Payments Raising funds Charitable activities Investment costs Other 285 27,305 475 21,801 760 49,106 843 66,897 2.800 2,800 2,800 30.390 22.276 52.666 70,540 Losses on Investments Purchase of fixed assets Loan Repayments Total Payments 30.390 22,276 52,666 70,540 Net receipts / Ipaymentsl Transfers between funds 14,432 5,700 13,728 -5,700 28.160 2,560 Net movement in funds Funds brought forward 20,132 41,279 8,028 35.430 28.160 76,709 2,560 74,149 Funds carried forward 12 61.411 43,458 104,869 76,709 li
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASS5 AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movernent in funds 41,279 20.132 35,430 8,028 76,709 28,160 74,149 28,160 Bank and Cash at end of year 61,411 43,458 104,869 76,709 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 104,738 131 76,342 367 104,869 76,709 Other A55etS Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 3,278,428 3,122,312 232,038 223,086 3,510,466 3,345,398 Liabilities Loans Other th Approved by the Kirk Session at a meeting on 6 June 2025 and signed on its behalf by Cecil Brown Joseph Mc night Clerk of Session Trustee 12
an CLONDUFF CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS Asthe total income of the congregation 15 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 la} income from endowments which is to be expended only on the restritted 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, inteiest 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 Restricted Endowment Funds Fund5 Total 2024 Total 2023 Recorded giving.. Loose collections Donations and gifts Gift Aid Legacies and bequest 1.427 8,080 650 650 1,427 45.222 6,105 1,965 1,870 39,487 6,492 1,045 37,142 5,455 1,315 43,912 10,807 54.719 48,894 13
an CLONDUFF CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TOTHE ACCOUNTS 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 9,085 120 1,687 9.085 120 1,687 7,852 487 1,400 10,892 10,892 9,739 4. OTHER TRADING A1vlEs Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Letting of premises La nd letting 3,600 2,600 3,600 2,600 3,600 1,300 6,200 6,200 4,900 INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Deposit interest General Investment Fund Rents investment properties Other investment income 7,738 7,738 7,944 7,738 7,738 7,944 14
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd 31 December 2024 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 I nsu rance claims Other income 910 367 1,277 1,623 910 367 1,277 1,623 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 FWO envelopes Fundraising events 285 285 475 363 250 475 285 475 760 613 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 General Assembly As5e55ments Presbytery fees Ministry and sUPPOrt staff cost5 Congregational running expenses Donations to Missions and charities Governance costs 3.341 308 10,585 12,351 3,341 318 10,710 27,834 4.903 3,358 462 10,299 46.223 4.802 io 125 15,483 4,903 720 1.280 2,000 1,983 27,305 21,801 49.106 67,127 15
an CLONDUFF CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Cleaner Organist 1,3(K) 1,500 1,300 1,500 1,300 1,500 2,8tK) 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 £3,278,428. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund Property Other investments 232,038 223,086 232,038 223,086 16
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2024 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balan at end Unre5trirted Funds General Fund 41,279 44,822 -30,390 14,432 5,700 61,411 41,279 44,822 -30.390 14,432 5,700 61,411 Restricted Funds Building Fund Cong. Organisational Fund5 Mission and Charities Fund 11.978 23,452 12,615 20.028 3,361 -12,214 -6.701 -3,361 401 13.327 12,379 31,079 -5,700 35,430 36.004 -22,276 13.728 -5,700 43,458 Endowrnent Funds IName of Fundl Total 76,709 80,826 -52,666 28,160 104,869 17