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KATESBRIDGE CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Registered Charity in Northem treland (NIC105060)

Presbyter
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KATESBRIDGE CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
TRu￿EEs ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2024 induding a Statement of Assets and Liabilitie5 a5 at that date.
REFERENCE AIID ADMlhllSfRAnVE DEfAILS
Katesbridge Congregation of the Presbyterian Church in Ire{￿d
Manse Road
Kate5bridge
Co Down
BT32 5NF
Registered Charty in Northern Ireland {NIC105060)
CHARtrY TRUSTEES
The Charity Trustees who served duringthe year or vtho were trustees at the date of this
report were:
Mr. William Cochrane
Rev. Nigel Kane
Mr. Robert Mcminn
Mr. Gordon Elliott
Mr. Robert McElroy
PRINapAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev. Nigel Kane
Mr. Robert Mcminn
Mr. Robert McElroy
INDEPENDEKf EXAMINER
S M Wint & Company
8 Newry Road
Banbridge
BT32 3HN
BANKERS
U15ter Bank
12-14 Church Square
Rathfriland
Co. Down
BT34 PT

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soucrroRS
Fisher & Fisher
l Newry Street
Rathfriland
Co. Down
BT34 PY

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KATESBRIDGE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
STRucfuRE AND MANAGEMENT
The Kirk Session
The charrty trustees of the congregation are the members of its Kirk Session. Under the
tongregation's governing document, The Code. the book of the constitution aDd
government of the Presbyterian Church In Ireland. the lfjrk Session seeks to watch over and
promote the 5pjritual interest of the COng￿gatiOn and of persons not connected with any
congregation who are within its bounds. tt ensures pastoral care is in place in the
congregation and seeks to further the contribution of the Churth to Christian witness and
service in the local community. The ￿rk Sessions 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 Sesslon consists of the ordained minister and the ruling elders of the congregations.
All member5 are entitled to propose. Speak and exercise equal votes at meetin8s. except
that the Moderator, the minister in artNe duty in the congregation, has no deliberative but
only a casting vote.
Stated meetings of the Kirk session are held at least twi￿ 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 tts ordinances. The selertion of those proposed to be
called to the office can be either by the congregation or by the Kirk Session. Members are
elected rfthey obtain two-thirds of those who vote.
Presbytery
Under the Presbyterian Churth in Ireland form of governance the corporate oversight of a
congregation is the responsibility of a Presbytery which superintends generally the spiritual
and temporal affair5 of the congregations assigned to it by the General Assembly of the
Presbyterian Church in Ireland. Katesbridge congregation of the Presbyterian Church has
been assigned to the Iveagh Presbytery of the Presbyterian Church in Ireland. The
rnembership 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 ￿rk Session of the congregation.

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KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEE5 ANNUAL REPORT (cmvdl
The General Assembty
The General Assembly is the suprerne court of the Church. representing in one body the
whole Church and acting as its supreme legislative. administration and judicial authority, in
dealing with all matters brought before IL The General Assembly is normally constituted
during the third week in June forworship and to condutt its business. At the 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.

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KATESBRIDGE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (c<rfd)
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religlon.
Katesbridge congregation of the Presbyterian Church is a congregation of the Presbyterian
Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church wkthin the
wider body of Chrlst 15 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 fulfilling God's mission to our world.
The congregation's mission is to promote the worship of God and build a congregation of
believers in the Lord Jesus ChrisL
The congregation aims to live out its mission by:
inviting people to worship with us.
biblical preachin& Christiart education. and prayer.
encouraging believers to live in obedtence to God's word.
seekingto be salt and light in society.
fulfilling the Great Commission: Jesus said. "All authority in heaven and on earth has
been given to me. Therefore. Bo and rnake disciples of all nations. baptising them in
the name of the Father and of the Son and of the Holy spirit. and teathing them to
obey everything I have commanded you. And surety. l am with you always. to the
very end of the age." (Matthew 28:￿20)
Our vision is, by the grace of God. to be an inclusive. welcoming community of Chrisvs
people of all ages. which is:
increa5in8ly characterised by love for God. and love and concern for others.
committed to the historic Christian gospel as revealed in the Bible.
relevant to people of this time and place.
The congregation aim5 to live out its Mission. and Wision. as a family of God's people by
beinE:
A Covenant Community- where our relationships are rooted in the promises of God by
living faithfully toward him and toward one another
An Intergenerational Community: where adults intentionally take the lead to engage
with, encourage and nurture younger members to maturity in Christ.
An Outward Looking Community: where we want the blessings of God that belongto us
in the gospel to become blessings for other5 beyond the bounds of our cornmunity.
As a congregation of the Presbyterian Church in Ireland. we belleve that the Bible is the
supreme authority over all we do, and that the Westmlnster Confession of Faith, along with
the Larger and Shorter Catechisms set out what we understand the Bible teache5 on kev
matters of Christian faith and practice.

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KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
ACtIVlTIES AND OBJEcfivES
The congregation meets for worship every Sunday and visitors are welcome to join. The
Sacrament of the Lord's Supper is ObSer￿d on several occasions during the year and all
those who have been baptised and who have made a profe55ion of faith in the Lord Jesus
Christ are admitted to the Lord's Supper. The congregation holds regular Bible study
meetings and has the following organisations:
Crèche & Children's Church
Sunday School
Presbyterian Women
ACHIEVEMEMfs AND PERFORMANCE
Worship and prayer
The congre6ation meets for worship each Sunday at 12:30pm. The Wednesday night
Midweek Meeting at 8pm provides an opportunity for members to meet together for
fellowship, to study the Scriptures. and pray.
At 31 December 2024, there were 37 communicant members, and 39 families connected
with the congregation. The average attendance at Sunday worshlp was 32.
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 minlster and elders.
Mission and outreath
At a local level, the congregat40n held a Gospel Mission in Marth (conducted by Rev. Alistair
Smyth). We were able to support a number of missionaries and missionary organisations,
which work throughout the world.

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KATESBRIDGE CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconyd)
The congregation supported the United Appeal for Mission which is a central fund of the
Presbyterian Churth in Ireland. This fund enables congregations to support the wider
mission of the denomination and to do mission and outreach on a denominatlonal 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 congregation5 With
the deployment of locally based Staff, enables thurch plantin& provides grant SUPPOrt for
the upkeep of church premise5. assist with the running costs of Union Theological College,
the Church'5 training college for ministry students. and financially supports congregation in
the areas of worship, discipleship. global mission, outreach. leadership and pastoral care.
The congregation also Contributed to the denomination's Presbyterian Women's Mission
Fund and other special appeals.
Presbytery
The congregation was represented at the regular rneetwn8s of P￿$b￿ery by our minister
and one of the elders. This provide5 an important link between the congregation and the
wider structures of the church.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General
Assembly of the Presbyterian Church An Ireland held in Assembly Building5, 8elfasL in June.
Property
Some redecorating was carried out in the Kitchen and Choir Room durin8 the year.
Organisations
On average 13 children attend Sunday School each Sunday where they are taught from
God's word. The children took part in a special Children's Day servi￿ in June and the
Christmas 5ervwce5.
The Presbyterian Women IPW) group met monthly from Januaryto March and September
to December. Their average attendance was approximately twenty-four and their meetings
were organised around their theme. Usually, they had a guest speaker but sometimes they
conducted the entire meeting themselves. Ladies from the PW took part in a special servlce
on Sunday 21 April at whlch the guest speakers were Mr. Alan Cousins & Rev. John
Seawright.
Volunteers

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The Trustees wish to acknowledge their deep appreciation of those who give freely of their
time by 5ervingon committees and helping with organisations and other church artivities.
KATESBRII)GE CONGREGATION OF THE PREs8￿ERlAN CHURCH IN IREIAND
TRUSTEES ANNUAL REPORT (convd)
PUBLIC BENEFIT ￿ATEMETh
The Presbyterian Church in [￿land meets the public benefit requirement by providing
benefit to its members and the general public by making known the Christian Gospel of the
Lord Jesu5 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>
leadlng 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 facilitsted 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 way5.
The beneffts 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 hami. The onty private benefrt 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 Offi￿ or employmenL However, this is incidÈntal
and necessary in order to fvrtherour charitable purpose. There are no other private
benefits. The beneficiaries of this purpose are members, their families, other 5ndividuals
that the Presbyterian Church in Ireland is in direct and indirect contact with, the community
in which pastoral services are provided and other communitbes throughout Northern
Ireland, the Republic of Ireland. and worldwide which benefitfrom 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 ComrnissioD5 Public benefit requirement
statutory guidance.

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KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
FINANCIAL REVIEW
The congregation's main Source of income is members, contributions through the Weekly
Freewill Offerin& Contributors during the year totalled of £15,522 compared to £14.251 in
previous year. 2021).
Total income of the congregation during the year was £29.797, compared to £29,717 in the
prevtous year.
STATEMEhrr OF TRusfEE RESPON51BILrriES
The Trustees are responsible for preparing the annual report and the financial statements of
the congregation in accordance wlth applicable law and generally accepted accounting
practice.
As the con8re8ation's total income does not exceed £250,000. the Trustees have elected
under Section 64(31 of the Charities Act (Northem Ireland) 208 to prepare a receipts and
payment account and a statement of assets and liabilities.
The Trustees are responsible fur keeping adequate accounting records that are Sufficient to
show and explain the congregation's transartions and disclose wlth 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.
Approved by the Kirk Session at a meetinE on June and signed on its behalf by:
INamel ko%L
[Name]
[Date]
If ID&/LS
[Date]

INDEPENDENT EXAMINERS REPORT TO THE TRiISTEES OF SCARVA sfREET
CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31st December 2024 which are set
out on pages 12 to 18.
Respective responsibilllles of Tntstee5 and Examiner
As the charitys trustees you are responsible for the preparation of the accounts in accordance
with the Charities Act (Northern Ireland) 2008.
It is my responslbility 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}(b) of the Charities Act: and
state whether particular matters have cometo my attention.
8asis of Independent Examiner's report
I have examined your charity accounts a5 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)Ib) 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 accountin8 records were not kept in accordan￿ wlth 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. Thatthere isfurtherinformation needed for a proper understanding of the accountsto be reached,
10

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Independent examine￿5 Statsment
I have completed my Lyamination and have no concerns in respect of the matters (l) to141
listed above and. in connection with followin8 the Direct•ons of the Charity Commission for
Northern Irelond. I have found no matters that require drawing to your attention.
Date: 25/6 Izo Z
B. Magennis FCCA FCA
For and on behalf of S.M. Vint & Co
Chartered Certified Accountants & Registered Auditors
8 Newry Road
Banbridge
BT32 3HN
li

Presbyter
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KATESBRIDGE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2024
Note ilnrestrlcted Restrirted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Recelpts
Donations and legacies
Charitable activities
Other tradin8 activities
Investment Income
Other
19.939
4,980
24,919
24,158
855
1,820
750
2,134
2,400
958
1,520
952
201
1.319
21,092
8.705
29,797
Sale of Investments
Sale of fixed assets
Loans Received
29,717
Total Receipts
21,092
8,705
29,797
29,717
Payments
Raising funds
Charitable activities
Investment costs
Other
89
21.720
89
27.772
82
18,994
6.052
1.319
1,319
7,854
21.809
7.371
29,180
26,930
Purchase of Investments
Purchase of fixed assets
Loan Repayment5
Total Payments
21.809
7.371
29,180
26.930
Net receipt5 / (payments)
Transfers between funds
-717
1.334
617
2,787
Net movernent in funds
Funds brought foThvard
-717
63,560
1.334
3.635
617
67,195
2,787
64,408
Funds carried foThvard
12
62.843
4.969
67,812
67,195
12

Presbyter
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KATESBRIDGE CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
STATEME￿ OF ASSEfs AND UABIUTIES
As at 31 December 2024
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliatlon
Bank and Cash at start of year
Net movement in funds
63.560
-717
3.635
1.334
67,195
617
2,787
Bank and Cash at end of year
62,843
4.969
67,812
67.195
Bank & Cash Balances
Bank Current Accounts
Cash in Hand
67,686
126
66.921
274
67.812
67,195
other Assets
Fixed Assets- Note 10
Church Premises
Fixtures, Firtings & Equipment
Vehicles
Inve5tments- Note 11
Gift Aid receivable on donatiOT15
Liabilitles
Loans
Other
Approved by the Kirk Session at a meetin8 on June and signed on its behalf by
[Name] K),tol
[Name]
Rk.q
13

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KATESBRIDGE CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING pouaES
BASIS OF HNANCIAL sfATEMEKrs
As the total income of the congregation is less than £250,000 the congregation have elected
in accordan￿ with the provisions in The Charities (Accounts and Reports Regulations
{Northern Ireland) 2015 to prepare its accounts on a receipts and payfflents basis.
FUND ACCOUNTING
Endowment funds are funds. the capital of which must be retained either permanentty or at
the congregation's discretion.- the income derived from the endowment is to be used either
as restricted or unrestricted income fund5 depending upon the purpose for which the
endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the
restricted purp05es intended by the donor and Ib) revenue donations or grants for a specifit
ongregational 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 fvnd5 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 LEGAaES
Unrestricted Restrfrted Endowment
Fund5
Funds
Funds
Total
2024
Total
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
105
16.712
3,122
264
4,415
301
369
21.127
3,423
588
20,355
3,215
19,939
4,980
24,919
24,158
14

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KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHAR￿ABLE A￿1vME5
unrestricted Restrirted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Income from charitable attivities:
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
255
600
855
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Fund5
Total
2ff24
Total
2023
Letting of premises
Trading income
1,820
2,400
1,820
5. INVESTMENt INCOME
Unrestricted Restricted End(Nvment
Funds
Funds
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Rents investment propertie5
Other investrnent income
952
958
750
952
958
750
15

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KATESBRIDGE CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouKfs (convdl
31 December 2024
OTHER INCOME
Unrestrlcted Restricted End(wment
Funds
Funds
Funds
Total
2024
Total
2023
Insurance claims
Other income
201
1.319
1.520
2,134
201
1.319
1,520
2,134
RAISING FUNDS
Unrestricted Restricted Endowmart
Funds
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
89
89
82
89
89
82
CHARITABLE AcfivmES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
1,267
154
1.267
154
5,609
18,175
2,567
464
262
9,584
6,282
2,402
14.690
3,485
2.567
21,720
6,052
27,772
18,994
16

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KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE Accoumfs Iconvd)
31 December 2024
OTHER EXPENDITURE
Unrestrirted Re5trirted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Inveslment properties expenses
1.319
1.319
7,854
1,319
1.319
7.854
10. FIXED ASSErs
The conEregation owns the Church premises and the associated fixtures, ffttin8s, plant and
machinery. These have an insurance value of £1.493,888.
11. INVESTMEMTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
Property
Other investments
17

Presbyter
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KATE5BRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE Accoumfs (convd)
31 December 2024
12. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus l Transfer
(Defiat)
Balance
at end
Unrestrirted Funds
General Account
63.560
21.092
21,809
-717
62,843
63.560
21.092
21,809
-717
62,843
Restricted Funds
Property/Building Fund
United P4)peal
World Development Appeal
Presbyterian Children'5 Society
Sabbath School
PW Fund
160
1.172
20
5.599
2,021
135
160
3,677
1,930
135
1,922
91
2,082
1,263
20
160
1,206
238
160
457
-382
1,663
620
641
988
3,635
8.705
7.371
1,334
4,969
Endowment Funds
Tatal
67.195
29,797
29.180
617
67,812
18