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

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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 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

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CLONDUFF CONGREGATION OF THE pREsB￿ER1AN 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.

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CLONDUFF CONGREGATION OF THE PRES8￿ERlAN 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.

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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.

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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.

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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 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 PREsB￿ERIAN 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

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLONDUFF CONGREGATION OF
THE pREsB￿ER1AN 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.

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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

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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 PREs8￿ERlAN 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

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Clerk of Se55ion
Trustee
CLONDUFF CONGREGATION OF THE PREs8￿ERIAN 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

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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
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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

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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