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)

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DRUMGOOLAND CONGREGATION OF THE pREsB￿ER1AN 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

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DRUMGOOLAND CONGREGATION OF THE PREsB￿ERIAN 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 pre5b￿erlan
Church in Ireland.

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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 se￿iCe
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.

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DRUMGOOLAND CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
A￿1VITIEs 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.

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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.

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DRUMGOOLAND CONGREGATION OF THE PRES8￿ERlAN 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.

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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.

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DRUMGOOLAND CONGREGATION OF THE pRESB￿ERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the 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

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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

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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

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DRUMGOOLAND CONGREGATION OF THE pRE5B￿ERIAN 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

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DRUMGOOLAND CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
STATEMENT OF ASS￿5 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

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DRUMGOOLAND CONGREGATION OF THE pRE5B￿ERIAN 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

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DRUMGOOLAND CONGREGATION OF THE PRE5B￿ERIAN 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

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DRUMGOOLAND CONGREGATION OF THE pREsB￿ER1AN 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

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DRUMGOOLAND CONGREGATION OF THE pRE5B￿ERIAN 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