an DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC105079)
an DRUMGOOLAND CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustee5 present their Annual Report and Financial Statements for the year ended 31 December 2024 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 INIC1050791 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 Alastair James Chestnutt Mr. Joseph Whiteside PRINCIPAL OFFICE BEARERS Minister Convenor Clerk of Session Treasurer Vacant Rev Andy Downey Dr. Alastair Chesnutt Vacant 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 PREsBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of it5 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 person5 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 Congregational 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 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 those who vote. On 315t 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 I, 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 generally the 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 pre5berlan Church in Ireland.
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) The General Assembly The General Assernbly 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 matter5 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 minsters and a representative 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 Scripture5, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable its membersto play their part in fulfilling God's mission to our world. The congregation's mission purpose 15 to- Worship God and glorify His holy name. Proclaim the Good News of the Gospel through word and life so that people of all age5 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 cofflmitted to one another in practical love. Express our faith through acts of seiCe using the gifts and abilities God has given each of us to serve His purposes both in the church and tn the wider world. The congregation aims to live out its Mission ond Vision os ofomily 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 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 partofthe communityand weseekto reach outto and serve the members of the local community. Everyone is welcome to our services and activtties. • 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 pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) A1VITIEs 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 Mothers and Toddlers (Little Acorns) Presbyterian Women Sunday School Youth Fellowship (Ignite) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.(M) 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 2024 there were 100 communicant members and 110 families connected with the congregation. The average weekly attendance at morning worship is 50 at present. Pastoral care Members of the congregation who are unable to attend church due to sickne55 or age are visited on a regular basis by the minister or elders.
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEE5 ANNUAL REPORT (cont'd) Mission and outreach The congregation continues to support a number of missions and charities. 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 whatthe congregation could do on its 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 for the upkeep of church premises, assist 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. The congregation also contribute5 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 elder5. This provides an important link between the congregation and the wider structures of the church. General Assemblv Elderlsl were nominated to attend the meetin8 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.
an DRUMGOOLAND CONGREGATION OF THE PRES8ERlAN 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/April). Different age groups are catered for rangingfrom Anchor Boys IPI-P41, Junior Section IP5-P71 and Company Section (Year 8-141. On average about 30 boy5 attend the BB. Normally from Septemberto 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 mothers 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 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 1Sept- March/Aprill. Different age groups are catered for ranging from Baby Explorers13-5 years), Explorers15- 8 years,) Junior518-11}, Seniors (12- 14 years). Brigaders (14-18 years). Around 50 would normally attend the GB. Our Youth Fellowship 'lgnite' meets fortnightly on Sunday evenings 7.00-8.30pm (Sept -Junel alternating between Drumgooland church hall and Kilkinamurry. Under 10 young people would attend the Youth Fellowship. Presbyterian Women normally meets the first Tuesday evening of every month. Around 12-25 ladies attend. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activitie5.
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) 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 5tandard5 (the Westminster Confe55ion of Faith and the Shorter and Larger Catechi5tll5) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn. this framework leads to prattical 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 15 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 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 mem bers, their families, other individuals that the Presbyterian Church in Ireland is in d irect 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 5e55i0n has had regard to the Charity Commi55i0n3 Public benefit requircfflent 5tatutoiy guidance.
an DRUMGOOLAND CONGREGATION OF THE pRESBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 60 f3milies contributing during the year [60 families in the previous year, 20231 donating a total of £33,2871£37,446 in previous year, 2023) Total Income of the congregation during the year was £75,451, compared to £80,637 in the previous year. Total expenditure decreased to £56,319 from £62,011 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 tot31 income does not exceed £250,000, the Trustees have elected under Section 6413) 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 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 18th June 2025 and signed on its behalf by Rev A Downey Dr A Chestnutt
an INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DRUMGOOLANDCONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the charity forthe year ended 31st December 2024 which are Set out on pages 12 to 17. Respective responsibilities of Trustees and Examiner As the charity'5 trustees you are responsible 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- follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519)Ibl of the Charities Act; and • state whether particular matters have come to my attention. Basis of Independent Examlner's Report I have examined your charity accounts as required under section 65 of the Charities Act and my examination wa5 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 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 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 noi comply wlth the accountlng requlremenis of The Charltles Act 4. That there is further information needed for a proper understanding of the accounts to be reached. io
an Independent examiner's Statement I have completed my examination and have no concerns in respect of the matters11} to14) 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 th 20 June 2025 11
an DRUMGOOLAND CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestrirted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 41,489 14,731 11,720 6,300 322 21 56,220 11,720 6.300 730 481 64,800 8,830 6,240 346 421 408 460 42,357 33,094 75,451 80,637 Sale of Investments Sale of fixed assets Loans Received Total Receipts 42,357 33,094 75,451 80,637 Payments Raising funds Charitable activities Investment costs Other 28,323 20,211 48,534 54,396 2,212 5,573 7,785 7,615 30.535 25,784 56,319 62,011 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 30.535 25,784 56,319 62,011 Net receipts / {payments} Transfers between funds 11,822 363 7,310 -363 19,132 18.626 Net movement in funds Funds brought forward 12.185 17,373 6.947 127,897 19,132 145,270 18,626 126,644 Funds carried forward io 29,558 134,844 164,402 145,270 12
an DRUMGOOLAND CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND STATEMENT OF ASS5 AND LIABILITIES As at 31 December 2024 Unrestricted Funds Restrirted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 17,373 12.185 127.897 6.947 145,270 19,132 126,644 18,626 Bank and Cash at end of year 29.558 134,844 164,402 145,270 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 164,163 239 144,891 379 164,402 145,270 Other Assets Fixed Assets- Note 10 Buildings-value insured Fixtures, Fittings &Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 3,625,768 3,212.197 3.625.768 3,212,197 Liabilitie5 Loans No other known liabilities th Approved by the Kirk Session at a meeting on 18 June 2025 and signed on its behalf by Rev A Downey Dr A Chestnutt 13
an DRUMGOOLAND CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is lessthan £250.000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Re£ulations (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'5 discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise la) 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. Unrestricted funds are income funds which are to be spent on the congregation'5 general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Recorded giving= Loose collections Donations and gifts Gift Aid Legacies and bequest 1.365 33.495 6,629 5,26S 7,686 1,780 6,630 41.181 8,409 5,343 50.774 8,623 60 41.489 14,731 56,220 64,800 14
an DRUMGOOLAND CONGREGATION OF THE PRE5BERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2024 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 1,720 2,207 1,824 5.969 1,720 2,207 1,824 5,969 2,350 1,905 4,575 11,720 11,720 8,830 OTHER TRADING ACTIVITIES Unrestrirted Funds Re5trirted Endowment Funds Funds Total 2024 Total 2023 Letting of premises Trading income 6,300 6.300 6,240 6,300 6,300 6,240 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Deposit interest General Investment Fund Wayleave Other investment income 322 322 326 408 408 20 408 322 730 346 15
an DRUMGOOLAND CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2024 OTHER INCOME Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2032 Insurance claims Other income 460 21 481 421 460 21 481 421 CHARITABLE AcfiviTIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Mission5 and charities Governance costs 3,608 337 13.729 9,491 158 3,608 337 13,979 23,754 5,856 2,849 549 27,384 19,926 3,688 250 14,263 5.698 1.000 1,000 28,323 20,211 48,534 54,396 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Property and equipment Organist 5,573 5,573 2,212 5,751 1,864 2,212 2.212 5.573 7,785 7,615 16
an DRUMGOOLAND CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 FIXED ASSETS The congregation owns the church premises situated at 64 Drumgooland Road, the hall at 64 E)rumgooland Road, the sexton's house at 64a Drumgooland Road and the manse at 22 Lairds Road, together with the a550ciated fixtures, fittings, plant and machinery. These have an insurance value of £3,625,768. 10. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Def icit> Balance at end Unrestrirted Funds General Fund 17,373 42,357 30,535 11.822 363 29,558 17,373 42,357 30,535 11,822 363 29,558 Restricted Funds Building Fund Mission Fund Cong. Organisational Funds Bequests General Fund Ide5ignated funds) 57,923 8,336 17.898 13,444 4,736 14,914 6.559 3,505 15,720 6,885 1,231 -806 64,808 9,567 16,729 -363 43,740 43,740 127,897 33.094 25,784 7,310 -363 134,844 Total 145.270 75,451 56,319 19,132 164,402 17