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)

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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

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CLONDUFF CONGREGATION OF THE pRE5B￿ERIAN 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.

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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.

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CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
A￿[VITIEs 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 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.

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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 pREsB￿ER1AN 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.

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CLONDUFF CONGREGATION OF THE pRE5B￿ERIAN 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.

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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

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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 A￿1VITy (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

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CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASS￿5 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

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CLONDUFF CONGREGATION OF THE PREsB￿ERIAN 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

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CLONDUFF CONGREGATION OF THE pREsB￿ER1AN 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 A￿1v￿lEs
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

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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

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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

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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