DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH
IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Reglstered Charlty In Northern Ireland (NICIO5079)

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DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present theirAnnual Report and Financial Statements forthe year ended 31 December
2023 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Drumgooland congregation of the Presbyterian Chu rch in Ireland
Drurngooland Road, Ballyward, Castlewellan. BT319QG
Registered Charity in Northem Ireland {NIC1050791
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Mr. Hubert McGaffin
Mr. Kenneth Johnston
Dr Alastalr James Chestnutt
Mr. Joseph Whlteside
PRINCIPAL OFFICE BEARERS
Minister
Convenor
Clerk of Session
Treasurer
Vacant
Rev Andy Downev
Dr. Alastair Chesnutt
Vacant
INDEPENDENT EXAMINER
S.M. Wint and Company
Chartered Certified Accountants
8 Newry Road, Banbrid8e. BT32 3HN.
BANKERS
Danske Bank
37-39 Bridge Street, Banbridge. Co Down, BT32 3JL
SOLICITORS
Trevor McBurney & Co 5ollcltors
11 Downshire Place, Banbridge, Co Down, BT32 3DF

Presbyter
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DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRusfEES ANNUAL REPORT (conyd)
STRucfuRE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregatlon are the members of its Kirk Sesslon. Under the congregation's
governing document, The Code, the book of the constitution and government of the Presbyterlan 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 belongin£ to the
congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.
The Kirk Session consist5 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
mlnister 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 offlce of the eldership in the congregation a person must be a votinE member and
regular attendant on its ordinances. The selection of those proposed to be called to the office can be
either bythe congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those
who vote.
On 31st 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 1st
September 2023.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation
is the responsibility of a Presbytery which superintends Eenerallythe spiritual and temporal affairs of the
congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Drumgooland
congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyterian
Church in Ireland.

DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
The General Assembly
The General Assembly 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 forwor5hip
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 minsters and a
rep￿SentatiVe elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is 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 members 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 lrfe 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 a5 God's people, united in a common faith in Jesus as Saviour and Lord and
committed to one another in prartical love.
Express our faith through arts 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 congregation oims to live out its Mission and Vision as o family of God s people by being..
•A Gospel centred church where the Good News of Jesus Christ and his death and resurrection for
sinners is proclaimed. We aim to see people of all ages come to knowjesus Christ as Lord and Saviour and
make Him known.
Afamily church where everybody, from the youngest to the oldest are welcome and can feel at horne.
• A community church. We are part of the community and we seekto reach out to and servethe members
of the local community. Everyone is welcome to our seryices 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 dellghted to see you.

DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (conyd)
ACTIVITIES AND OBJECTIVES
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
Mothers and Todd lers ILittle Acorns)
Presbyterian Women
Sunday School
Youth Fellowship Ilgnitel
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets forworship each Sunday at 11.00 am. 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.
A5 well as our regular Services during the year we gave thanks for faithful service and sought to comfort
those who had been bereaved during the year.
At 31 December 2023 there were 100 communicant members and 110 families connected with the
congregation. The average weekly attendance at morning worship is 60 at present.
Pastoral care
Members of the congregation who are unable to attend church due to sicknes5 or age are visited on a
regular basis by the minister or elders.

DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconyd
Mission and outreach
The congregation continues to support a number of missions and charities.
The congregation supports the Unf(ed 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 provide5 financial sUPPOrt for mission personnel at home and overseas, assists
congregations with the deployment of locally based staff, enables church plantin& provides grant support
forthe upkeep of church premlses, assist wlth the running costs of Union Theological College, the Church's
training college for ministry students, and financlally 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 Presbytery 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 ministerand one of our elders were nominated to attend the meeting of the General Assembly of the
Presbyterian Church in Ireland held in Assembly Buildin85, Belfast, in June.
Property
No major repairs or refurbishments to our property were carried out this year.

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DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
Organisations
On Sunday mornings 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
ISept-March/Aprill. Different age groups are catered for rangingfrom Anchor Boys IPI-P41,JuniorSection
{P5-P71 and Company Section {Year 8-141. On average about 30 boys attend the BB.
Normallyfrom Septemberto Aprll the Bowlingclub 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 mothers and toddlers, group, "Little Acorns"
15 plijs 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 Companions 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 years), Explorers {5-
8 years,) Juniors18-111, Seniors112- 14 years}. Brigaders (14-18 years).
Our Youth Fellowship 'lgnite' meets fortnightly on Sunday evenings 7.00-8.30pm Isept-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 theirdeepappreciation of thosewho give freely of theirtime by serving
on committees and helping with organisations and other church activities.

DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (conyd)
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 advert15ement, 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, theirfamilies, 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 orderto further
our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are
members, their families, other individua15 that the Presbyterian Church in I reland is in direct and indirect
contact with. the community in which pastoral se￿iceS 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 othersecularorganisations, charities and individual member5 of the public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory
8uidance.

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DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
FINANCIAL REVIEW
The conEregation's main source of intome is members, contributions through the Weekly Freewill
Offering. There were 60 families contributing during the year [60 families in the previous year, 20221
donating a total of £37,446 (£34,520 in previous year, 20221
Total Income ofthe congregation duringtheyear was £80,637, compared to £89,424 in the previous year.
Total expenditure decreased to £62,011 from £96,660 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 prartice.
As the congregation's total income does not exceed £250,000, the Trustees have elected under Section
64131 of the Charities Art (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 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 7th August 2024 and signed on its behalf by
Rev A Downey
Dr A Chestnutt

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INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF DRUMGOOLANDCONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the charityforthe year ended 31st December2023 which are set out on pages
12 to 17.
RespectFve responsibilities of Trustees and Examiner
As the charitrfs trustees you are ￿sponSible 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;
followthe procedures laid down in the general Directions given bythe Charity Commission for Northern
Ireland under section 6519)(bl of the Charities Act. and
state whether particular matters have come to my attentlon.
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 Commission
for Northern Ireland under section 65191{bl 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 item5 ordisclosures
in the accounts and 5eekinE explanations from you as charity trustees concerning any such rnatters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
I, 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 wlth 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 concern5 in respect of the matters (l) to (4) 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 Certlfled Accountants & Reglstered Auditors
8 Newry Road
Banbrldge
BT32 3HN
Date
J:Z4
11

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DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
sTATEmE￿r OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2023
Note Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Recelpts
Donations and legacies
Charttable activities
(Xher trading activities
Investment Income
Other
45,296
2,950
19,504
5,880
6,240
326
64,800
8,830
6,240
346
421
75,765
6,478
6.240
226
715
20
421
48,687
31,950
80,637
89,424
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
48,687
31,950
80,S37
89,424
Payments
Raising funds
Charitable activities
Investment costs
Other
42,123
12,273
54,396
72,409
2,891
4,724
7,615
24,251
45,014
16,997
62,011
96,660
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payment5
45,014
16.997
62,011
96,660
Net receipts / (payments)
Transfers between funds
3,673
14,953
18,626
(7,236)
Net movement in funds
Funds brought foThvard
3,673
13,700
14,953
112,944
18,626
126,644
17,2361
133,880
Funds carried forward
io
17,373
127,897
14S,270
126,644
12

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DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
13,700
3.673
112,944
14,953
126,644
18,626
133,880
17,236)
Bank and Cash at end of year
17,373
127,897
145,270
126,644
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
144,891
379
126,441
203
145,270
126,644
Other Assets
Fixed Assets- Note 10
Buildings- value insured
Fixtures, Fittings &Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on donations
3,212,197 3,212,197
3,212,197 3,212,197
Llabilities
Loans
No other known lia bilities
Approved by the Kirk Ses5i0n at a meeting on 7th August 2024 and signed on its behalf by
Rev A Downey
Dr A Chestnutt
13

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DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE Accoumrs
31 December 2023
ACCOUNTING POUCIES
BASIS OF FINANCIAL sfATEMENTS
Asthetotal income of the congregation is less than £250,OOOthe 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 restritted or
unrestricted income fund5 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 (b) 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.
un￿strICted funds are income funds which are to be spent on the congregation's general purposes.
Designated funds are general funds set aside by the con8regation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
792
37,654
6,850
4,551
13,120
1,773
60
5,343
50,774
8,623
4,930
61,075
9,355
405
45,296
19,504
64,800
75,765
14

DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
2,350
2,350
1,050
145
773
4,510
1,905
3,975
1,905
4,575
2,950
5,880
8,830
6,478
4. OTHER TRADING AcfiviTIES
Unrestricted
Fund5
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of premises
Trading income
6,240
6,240
6,240
6.240
6,240
6,240
INVESTMENT INCOME
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Wayleave
Other investment income
326
326
208
20
20
18
20
326
346
226
15

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DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREiAND
NOTES TO THE ACCOUNTS (convd)
31 De￿rnber 2023
OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Insurance claims
Other income
421
421
715
421
421
715
CHARITABLE AcfiviTIES
Unrestrirted
Fund5
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Govemance costs
2,849
549
27,384
11,341
2,849
549
27,384
19,926
3,688
3.422
392
35,540
18,985
12.870
8,585
3,688
1,200
42,123
12.273
54,396
72,409
OTHER EXPENDITURE
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2023
Total
2022
Property and equipment
Organist
1,027
1,864
4,724
5,751
1,864
22,361
1,890
2,891
4,724
7,615
24,251
16

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DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
FIXED ASSETS
The congregation owns the church premises Situated at 64 Drumgooland Road, the hall at 64
Drumgooland Road, the sexton's 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 Recelpts Payment Surplus / Transfer
at start
(Deficit}
Balance
at end
Unrestrl¢ted Funds
General Fund
13,700
48,687
45,014
3,673
17,373
13,700
48,687
45,014
3.673
17,373
Restricted Funds
Building Fund
Cong. Organisational Funds
Bequests
General Fund (designated funds)
49,312
19,892
13,386
18,564
4,775
12,222
8,611
6,342
57.923
26.234
43,740
43,740
112,944
31,950
16,997
14,953
127,897
Total
126,644
80,637
62,011
18,626
145,270
17