an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Registered Charity in Northern Ireland INIC1049681
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 2025 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAIiS Clonduff congregation of the Presbyterian Church in Ireland 51 Bannfield Road, Rathfriland, BT34 5HQ Registered Charity in Northern Ireland INIC1049681 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 Ma8ennis 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
an CLONDUFF CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) STRUCTURE AND MANAGEMENT The Klrk 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 tem poral 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 rulin8 elders of the congre8ation. 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, ha5 no deliberative but only a casting vote. Meetings of the Kirk session are held on a regular basis, usually at least 4 time5 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 Chuich in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintend5 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 PRES8ERlAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl The General Assembly The General Assembly isthe supreme court ofthe Church, representing in one bodythe whole Church and acting a5 Its supreme legi51ative, adminislration 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 15 dissolved. The membership of the General Assembly consists mainly of the active ministers of each ongregation, retired minster5 and a representative elder appointed by the Kirk Session of each con8regation. DESCRIPTION AND PURPOSE The choritabl4 purpos• of th• con8r•gation is the advancement of relieion. 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 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 play their part in fulfillin8 God'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 lo glorify God and enjoy Him forever,. All our services, activities and organisations have this overarching purpose.
CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd} AcfiviTIES 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 durin8 the year and all those who have been baptised and who have made a profession of faith in the Lord jesu5 Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has wide range of orgènisations including Sunday School Youth Fellowship Girl's Brigade Presbyterian Women Daniel's Band, (primary school aged children's ministry) ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The con8re8ation 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 accordin8ly. 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 con8re8ation who are unable to attend church due to sickness or age are visited on a regular basis by the ministerlcuriently vacantl. elders or indeed by members of the congregation at large.
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) Mlsslon 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 con8regation, including children's ministry (Holiday Bible Clubl in Hilltown villa8e and a regular Bible study in the local hotel. One ofthe key elements of our mission work is to encourage and support our members in the unique mission God has 8iven them as individuals. As part of this we have 8iven prayerful and financial assistance to some of our members undertakin8 mission work elsÈwhere lon this island or overseas). We keenly support a number of charitable works, perhaps most notablv 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 piovides financial support for mission personnel at home and overseas, assists con8regations With the deployment of locallv based staff, enables church plantin8, provides 8rant 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.
an CLONDUFF CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'dl Presbytery The congregation was represented at the regular meetings of Presbytery by our minister Icurreritly 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 Assembly 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. There was no major works carried out in the year. 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 enthusiaslically and consistently serve the Lord in various ways within our congregation.
an 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 providin8 benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of reli8ion. 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) leadin8 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 corn munity such as through the care of those in need (including the sick, disabled and bereavedl. Generally the above benefits are delivered locally by con8ie8ations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by centr31 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 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 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 members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirenient statutory guidance.
CLONDUFF CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) FINANCIAL REVIEW The congregation's main source of income is members. contributions through the Weeklv Freewill Offering. There were 82 contributors durin8 the year donating a total of £34,829. Total income of the congregation during the year was £70,500 compared to £80,826 in the previou5 year. Total expenditure decreased to £45,495 compared to £52,666 in 2024. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparin8 the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. A5 the con8re8ations total income does not exceed £250,000. the Trustees have elected under Section 64131 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 sufficient to show and explain the congregation's tran5action5 and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congre8ation 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 Ih May 2026 and signed on it5 behalf by lan Megaw Joseph Mc ight
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLONDUFF CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31st December 2025 which are set out on pages 11 to 17. Respective responslbllitles 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 15 my responsibility to.. examine the accounts under section 65 of the Charities Act- • follow the procedures laid down in the 8eneral Oirections given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Art; 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 Commlssion for Northern Ireland under section 6519llbl 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 trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to belleve: l. That accounting records were not kept in accordance with section 63 of the Charitie5 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 matters111 to141 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 th 11 May 2026 io
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2025 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Recelpts Donations and legacies Charitable activities Other trading activities Investment Income Other 44.027 9.128 4,968 4,900 6,8SO 107 53,155 4,968 4,900 6,850 627 54,719 10,892 6,200 7,738 1,277 520 44,547 25,953 70,500 80,826 Sale of Investments Sale of fixed assets Loans Received Total RecÈlpts 44,547 25,953 70,500 80,826 Payments Raising f unds Charitable activities Investment costs Other 242 24.694 242 40,390 760 49,106 15,696 3,944 869 4,863 2,800 28,930 16,565 45,495 52,666 Losses on Investments Purchase of fixed assets Loan Repayments Total Payments 28,930 16,565 45,495 52.666 Net receipts / Ipayrnents} Transfers between funds 15,617 3,792 9,388 -3.792 25,005 28,160 Net movement in funds Funds brought forward 19,409 61.411 5,596 43.458 25,005 104,869 28,160 76,709 Fund5 carried forward 12 80.820 49,054 129,874 104,869 li
CLONDUFF CONGREGATION OF THE PREs8ERlAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Unrestrirted Funds Re5trirted Endowment Funds Funds Total Funds 2025 Total Funds 2024 Funds Reconciliatlon Bank and Cash at start of year Net movement in funds Transfer between funds 61.411 15,617 3,792 43.458 9,388 -3.792 104,869 25,005 76,709 28,160 Bank and Cash at end of year 80,820 49,054 129,874 104,869 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 129,726 148 104,738 131 129.874 104.869 Other Assets Fixed Asset5 - Note 10 Church Premises Fixtures, Filtings & Equipment Vehicles Investments- Note I I Gift Aid receivable on donations 3,278,428 3,278,428 253,821 232,038 3,532,249 3,510,466 Liabilities Loans Other Approved by the Kirk Session at a meeting on Ilth May 2026 and Signed on its behalf by lan Megaw Joseph McKni8ht
an Clerk of Se55ion Trustee CLONDUFF CONGREGATION OF THE PREs8ERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNT5 31 December 2025 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 account5 on a receipts and payments bas15. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion- the income derived f rom the endowment is to be used either as restricted or unrestricted income f unds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise lal 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 congre8ational 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 congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestrlcted Funds Restricted End¢)wment Funds Funds Total 2025 Total 2024 Recorded giving: Loose collections Donations and gifts Gift Aid Legacie5 and bequest 346 34,949 7.732 1,000 1,558 6,880 690 1,904 41,829 8,422 1,000 1,427 45,222 6,105 1,965 44,027 9,128 53.155 54,719 13
CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNT5 31 December 2025 CHARITABLE AcfiviTIES Unrestrirted Funds Restricted Endowment Fund5 Funds Total 2025 Total 2024 Income from charitable activities Fees from weddings and funerals Fundraisin8 events Membership fees Grant5 1,050 2,613 305 I,0 1,050 2.613 305 1,000 9,085 120 1,687 4,968 4,968 10,892 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Letting of premises Land lettin8 3.600 1.300 3,600 1,300 3,600 2,600 4,900 4,900 6,200 INVESTMENT INCOME Unrestricted Funds Restricted Endowmenl Funds Funds Total 2025 Total 2024 Deposit interest General Investment Fund Rents investment properties Other investment income 6,850 6,850 7,738 6.850 6,850 7,738
an CLONDUFF CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TOTHE ACCOUNTS {cont'd) 31 December 2025 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2043 Insurance claims Other income 520 107 627 1,277 520 107 627 1,277 RAISING FUNDS Unrestrirted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 FWO envelopes Fundraising events 242 285 475 285 475 242 760 760 CHARITABLE AcfiviTIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 General Assembly Assessments Presbytery fees Ministry and 5UPPOrt staff costs Congregational running expenses Donation5 to Missions and charities Governance costs 2,477 360 8,345 12,792 2,477 370 8,535 22.230 4,552 3,341 318 10,710 27,834 4,903 io 190 9,438 4,552 720 1.506 2,226 2,000 24.694 15,696 40,390 49,106 15
Presbyter an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'dl 31 December 2025 OTHER EXPENDITURE Unrestricted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 Cleaner Organist Property and equipment 1,300 1,500 1.194 1,300 1,500 2,063 1,300 1,500 869 3,994 869 4,863 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 togeiher with the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,278,428. 11. INVESTMENTS The congregation has the followin8 investments. Amounts are shown at market valuation. 2025 2024 General Investment Fund Property Other investments 253,821 232,038 253,821 232,038
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNT5 Icont'd} 31 Decernber 2025 12. FUND BALANCES Fund Balance at Start Rece4Pts Payment Surplus l Transfer (Deficit) Balance at end Unrestricted Funds General Fund 61,411 44,547 -28.930 15.617 3,792 80,820 61,411 44.547 -28,930 15,617 3,792 80,820 Restrlrted Funds Building Fund Cong. Or8anisational Funds Mission and Charities Fund 12,379 31,079 5,547 17,946 2,460 -6.552 -7,553 -2.460 -1,005 10,393 11,374 37,680 -3,792 43,458 25.953 -16,565 9,388 -3.792 49,054 Endowment Funds IName of Fundl Total 104,869 70,500 -45.495 25,005 129,874 17