an
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH
IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered Charity in Northern Ireland (NIC105079)

an
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2022 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Drumgooland congregation of the Presbyterian Church in Ireland
Drumgooland Road, Ballyward. Castlewellan, BT319QG
Registered Charity in Northern Ireland (NIC105079
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Rev. Philip Cleland
Mr. Clyde Cromie (Resigned 04/09/22)
Mr. Kenneth Johnston
Mr. Hubert McGaffin
Dr Alastair James Chestnutt
Mr. Paul FitZ5immons (Resigned 081011221
Mr. Gordon Malcornson {Retired 10103122)
Mr. Joseph White5ide
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev. Philip Cleland
Dr. Alastair Chesnutt
Mr. James Macauley
INDEPENDENT EXAMINER
S.M. Vint and Company
Chartered Certified Accountants
8 Newry Road, Banbridge, BT32 3HN.
BANKERS
Danske Bank
37-39 Bridge Street. Banbridge, Co Down, BT32 3JL
SOLICITORS
Trevor McBurney & Co Solicitors
11 Downshire Place, Banbridge. Co Down, BT32 3DF

an
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
STRucfuRE 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 members of the ConEregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregation. 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, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held at least twice in each year or as appropriate.
To be chosen for the off ice 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 those
who vote.
On 31SI August 2023 Rev Cleland resigned as minister and consequently the congregation is vacant under
the care of the Presbytery of Iveagh. Rev A Downey was appointed convenor of the vacancy on Isr
September 2023.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation
is the respor)sibil ity of a Presbytery which superintends generally the spiritual and temporal affairs of the
congreEations assigned to it by the General Assemblyof the Presbyterian Church in Ireland. Drumgooland
congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyterian
Church in Ireland.

an
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convdl
The General Assembly
The General A55embly is the supreme court of the Church, representing in one body the whole Church
and acting as its supreme legislative, administrative 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 is dissolved. The membership of the General
Assembly consists mainly of the active ministers of each congregation. retired minster5 and a
representative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation 15 the advancement of religion.
Drumgooland congregation of the 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 its member5 to play their part in fulfilling God's mission to our world.
The congregation's mission purpose is to:
Worship God and glorify His holy name.
Proclaim the Good News of the Gospel through word and life so that people of all ages are drawn to
a personal saving faith in Jesus Christ.
Develop discipleship as we grow together as followers of Christ through worship, Bible study. prayer
and mutual encouragement and support.
Experience fellowship as God's people. united in a common faith in Jesus as Saviour and Lord and
committed to one another in practical love.
Express our faith through acts of service - using the gifts and abilities God has given each of us to
serve His purposes both in the church and in the wider world.
The congreg(Jtion oims to live out its Mi55ion ond Vision os ofomily of God's people by being..
•A Gospel centred church where the Good New5 of Jesus Christ and his death and resurrection for
sinners is proclaimed. We aim to see people of all ages come to know Jesus Christ as Lord and Saviour and
make Him known.
A family church where everybody, from the youngest to the oldest are welcome and can feel at home.
A community church. We are part of the community and we seek to reach out to and serve the members
of the local community. Everyone is welcome to our services and activities.
A friendly church. We would like to assure you that you will receive a warm welcome at any of our
services and organisations. We would be delighted to see you.

an
DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACTIVITIES AND OBJEcfivES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the
Lord's 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:
Bible Study and Prayer Group
Bowling Club
Boys Brigade
Girls Brigade
Good Companions
Mother5 and Toddlers
Presbyterian Women
Sunday School
Youth Fellowship
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation norm311y meets for worship each Sunday at 11.00 am. During the week the Bible Study
provides an opportunity for member5 to meet together for fellowship, to study the scriptures and for a
time of prayer.
As well as our regular services during the year we gave thanks for faithful service and sought to comfort
those who ha(J been bereaved during the year.
At 31 December 2022 there were IDO communicant members and 110 families connected with the
congregation. The average weekly attendance at morning worship is 60-70 at present.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are visited on a
regular basi5 by the minister or elders.

Presbyter
an
DRUMGOOLAND CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Mission and outreach
The congregation continues to support a number of missions and charities.
The congregation supports the United Appe31 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 whatthe congregation could do on it5 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
forthe upkeep of church premises, a5515twith 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.
The congregation also contributes to the denomination's annual World Development Appeal, Sunday
school project and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbyiery by our minister and / or one of
the elders. This provides 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 in Ireland held in Assembly Buildings. Belfast. in June.
Property
No major repairs or refurbishments to our property were carried out this year.

Presbyter
an
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (conyd)
Organisations
On Sunday morning5 the Sunday School and Bible class meet from 10-11.00am.
The Boys, Brigade normally meets in Drumgooland church hall from 6.30 -9.15pm each Monday evening
{Sept-March/April}. Different age groups are catered for rangingfrom Anchor Boys IPI-P41, Junior Section
{P5-P71 and Company section (Year 8-14}. On average about 30 boys attend the BB.
Normally from September to April the Bowling Club meets each Thursday evening in Drumgooland church
hall. The Bowling Club has 15 plus members. They regularly play against other local clubs, with matches
taking place at Drumgooland Church Hall and at the premises of the other clubs.
Normally each Wednesday morning our hall is used by our mother5 and toddlers. group, 'Little Acorns"
15 plus children and their carers would normally attend. The group would usually meet in the
Drumgooland church hall from 9.45am until 11.15am.
Once a month on Thursday morning Good Compantons meets. 10-15 would normally attend with
different speakers each month.
Each Friday evening the Girls. Brigade normally meets in the church from 7.15 -9.00pm {Sept-
March/April). Different age groups are catered for ranging from Baby Explorers13-5 yearsl, Explorers {5-
8 years,) Juniors (8-111, Seniors112- 14 years). Brigaders (14-18 year5).
Our Youth Fellowship 'lgnite' meets fortnightly on Sunday eveninE$ 7.00-8.30pm {Sept-June} alternating
between Drumgooland church hall and Kilkinamurry.
Presbyterian Women normally meets the first Tuesday evening of every month.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime by serving
on committee5 and helping with organisatiOT15 and other church activities.

an
DRUMGOOLAND CONGREGATION OFTHE PRESBYfERIAN 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
rnembers 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 tum. 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 families, and members of the public.
The purpose does not lead to hami. The only private benefit flowing from our purpose is related to
Ministers. Missionaries, Deaconesse5, 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 ha5 had regard to the Charity Commissions Public benefit requirement statutory
guidance.

Presbyter
an
DRUMGOOLAND CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
FINANCIAL REVIEW
The congregation's main source of income is member5. contribution5 through the Weekly Freewill
Offering. There were 60 families contributing during the year [110 contributors in previous year, 20211
donating a total of £55.463 {£36.737 in previous year. 2021)
Total Income of the congregation during the year was £89.424. compared to £63,182 in the previous year.
Total expenditure increased to £96,660 from £71,151 in the previous year.
STATEMENT OF TRUSTEE RESPONSIBILITIES
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 congregation's total income does not exceed £250,0(KJ, 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 a55et5 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.
Approved by the Kirk Session at a Meeting on 8th October 2023 and signed on its behalf by
Rev A Downey
Dr A Chestnutt

an
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DRUMGOOLANDCONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31st December 2022 which are set out on pages
12 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..
examinè the accounts under section 65 of the Charities Act;
follow the procedures laid down in the general Directions given bythe Charity Commission for Northern
Ireland under section 65{9llb) of the Charities Act; 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 Chartties Act and my
examination was carried out in accordance with the general Directions given by the Charity Commission
for Northern Ireland under section 65(91{bl 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 a5 charity trustees 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.
10

an
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters111 to141 listed above
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.
B. Magennis FCCA FCA
For and behalf of S.M. Vint & Co
Chartered Certified Accountants & Registered Auditors
8 Newry Road
Banbridge
BT32 3HN
9" &1,L Zct3
li

Presbyter
an
DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
54.048
1.050
21,717
5,428
6.240
194
381
75,765
6.478
6,240
226
715
50,120
4,177
6,360
601
1,924
32
334
55.464
33,960
89,424
63,182
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
55.464
33.960
89,424
63,182
Payments
Raising f unds
Charita ble activities
Investment costs
Other
52.214
20.195
72,409
66,092
10,517
13,734
24,251
5.059
62.731
33.929
96,660
71,151
Purchase of Investments
Purchase of f ixed assets
Loan Repayments
Total Payments
62.731
33,929
96,660
71,151
Net receipts / Ipayments}
Transfers between funds
{7,267)
{1,620)
31
1.620
17,236)
(7,9691
Net movement in funds
Funds brought forward
18,8871
22,587
1.651
111.293
17,236)
133.880
(7,9691
141,849
Funds carried fonNard
io
13,700
112.944
126,644
133.880
12

an
DRUMGOOLAND CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconciliation
Bank and Cash at start ofyear
Net movement in funds
22,587
(8,887)
111,293
1,651
133.880
(7,2361
141,849
{7,9691
Bank and Cash at end of year
13.700
112,944
126.644
133,880
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
126,441
203
133,747
133
126,644
133,880
Other Assets
Fixed Assets- Note 10
Buildings-value insured
Fixtu re5. Fittings &Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on donations
3,212,197 2,988,090
3.212,197 2,988,090
Liabilities
Loans
No other known liabilities
Approved by the Kirk Session at a meeting on 8rh October 2023 and signed on its behalf by
Rev A Downey
Dr A Chestnutt
13

an
DRUMGOOLAND CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
Asthe total income of the congregation is lessthan £250.(M)Othe congregation have elected in accordance
with the provisions in The Charities (Accounts and Reports Regulations {Northern Ire13ndl 2015 to prepare
it5 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 a5 restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in the
f irst place.
Restricted funds comprise {a) 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 congregational activitv
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
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
902
46.548
6.598
4.028
14.527
2.757
405
4,930
61,075
9,355
405
373
42,396
7,351
54,048
21,717
75,765
50,120
14

an
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income f rom charitable activities
Fees frorn weddings and funerals
Fundraisi ng events
Membership fees
Grant5
1,050
1,050
145
773
4,510
400
145
773
4.510
1,063
2,714
1,050
5,428
6,478
4.177
OTHER TRADING A￿1VITIEs
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Letting of premises
Trading income
6.240
6,240
6,360
6,240
6,240
6,360
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit interest
Gener31 Investment Fund
W3yleave
Other investment income
14
194
208
280
18
18
321
32
194
226
601
15

Presbyter
an
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Insurance clai ms
Other income
334
381
715
1,924
334
381
715
1,924
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donation5 to Missions and
charities
Governance costs
2,872
392
35,540
12,210
550
3,422
392
35,540
18,985
12,870
9,703
253
31.574
14.305
9,257
6.775
12.870
1,200
1,200
1,000
52.214
20,195
72,409
66,092
OTHER EXPENDITURE
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2022
Total
2021
Property and equipment
Organist
8,627
1,890
13,734
22.361
1.890
5.059
10.517
13,734
24,251
5,059
16

an
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2022
FIXED ASSETS
The congregation owns the church premises situated at 64 Drumgooland Road, the hall at 64
Drumgooland Road, the sexton'5 house at 64a Drumgooland Road and the manse at 22 Lairds Road,
together with the associated fixtures. fittings. plant and machinery. These have an insurance value of
£3,212.197.
10. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
{Deficitl
Balance
at end
Unrestricted Funds
General Fund
22,587
55,4fv1
62,731
(7.2671
(1,6201 13,700
22,587
55.464
62,731
(7,2671
(1,620) 13,700
Restricted Funds
Building Fund
Cong. Organisational Funds
Bequests
General Fund {designated funds}
45,541
22.012
13,777
20.183
9,629
24,300
4,148
{4,117}
(3771
1.997
49,312
19,892
43.740
43,740
111.293
33,960
33,929
31
1620
112,944
Total
133.880
89,424
96,660
17,2361
126,644
17