an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Registered Charlty in Northern Ireland INIC105079)
DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 3 1 December 2025 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DAll5 Drumgooland congregation of the Presbyterian Church in Ireland Drum8ooland 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 Dr Alastair James Chestnutt Mr Kenneth Johnston Mr Joseph Whiteside (died 211081251 Rev Andrew Downey Iconvenor to 061101251 Rev Mark Mcmaw Iconvenor from 061101251 PRINCIPAL OFFICE BEARERS Minister Vacancy Convenor Vacant Rev Mark Mcmaw (Rev Downey up until 061101251 Dr. Alastair Chesnutt Vacant Clerk of Session Treasurer 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 OFTHE PREsBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's 80verning 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 dele8ated to its Congregational Committee the temporal affairs of the congregation includin8 administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congre8ational Committee. The Kirk Se55ion consists of the ordained minister and the ruling elders of the con8regation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the con8re8ation. has no deliberative but only a castin8 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 votin8 member and a regular attendant on it5 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. Rev Cleland resigned as minister and consequently the congregation is vacant under the Presbyiery of Iveagh. Rev A Downeywas appointed convenor ofthe vacancy on I" September 2023 and on 6 October 2025, Rev M Mcmaw took over as convenor of Drumgooland Presbylerian Church. 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 a55igned 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 Icont'd) 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 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 con8regation, 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. DrumEooland Con8re8ation 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 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 prattical love. Express our faith through acts of service using the gifts and abilities God ha5 Biven each of us to serve His purpo5e5 both in the church and in the wider world. The congregation oims to live out its Mission ond Vision 05 ofamily 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 5aviour 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 olthe 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 or8ani53tions. We would be delighted to see you.
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) 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 ar)d 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: Bowling Club Boys Brigade Girls Brigade (until September 2025 and now meets in Kilkinamurry Hall} Good Companions Presbyterian Women Sunday School Youth Fellowship Ilgnitel Flock and Fleece - craft and fellowship 8roup Grounded Crew- Men's fellowship group Drumgooland Prayer Group Choir ACHIEVEMENTS AND PERFORMANCE Worship and player The congregation normally meets for worship 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. As well as our re8ular 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 2025 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 sickness or age are visited on a regular basis by the minister or elders.
an DRLIMGOOLAND CONGREGATION OF THE PR£sBER1AN 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 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 mi55ion and outreach on 3 donominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, a5SlSts 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'5 training college for ministry students, and financially supports con8re8ations in the areas of worship, discipleship, global mission, outreach, leadership and pastor31 care. The congregation also contributes to the denomination's annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The con8re8ation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. Thi5 provides an important link between the congre8ation and the wider structures of the church. General Assembly Elderlsl were nominated to attend the meeting of the General Assembly of the PresberIan 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 PRES8YfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) OrEanisations On Sunday mornings the Sunday School and Bible class meet from 10-11.CKiam. The Boys, Brigade normally meets in Drum8ooland church hall from 7.15-9.00 pm each Monday evening ISept-March/Aprill. Different age groups are catered for ranging from Anchor Boys IPI-P41, Junior Section IP5-P71 and Company Section (Year 8-141. On average about 30 boys attend the BB. Normally from September lo April the Bowling Club meets each Thursday evenin8 in Drumgooland church hall. The Bowling Club has 15 plus members. They regularly play against other local clubs, with matches taking place at Drum8ooland Church Hall and at the premises of the other club5. Once a month, normally on a Wednesday morning, Good Companions150 years plus groupl meets. 10- 15 would normally attend with different speakers each month. Each Friday evenin8 the Drumgooland and Kilkinamurry Girls, Brigade normally meet5 in the church from 6.30 -9.00pm ISept-M3rch/Aprill. From September 2025 Girls, Brigade meets primarily in Kilkinamurry. Different age groups are catered for ranging from Baby Explorers13-5 years), Explorers15-8 years,) Juniors 18-111, Senior5112- 14 years), Brigaders114-18 years). Our Youth Fellowship 'lgnite' meets fortnightly on Sunday evenings 7.00-8.1Spm (Sept -Junel alternating between Drumgooland church hall and Kilkinamurry. Presbyterian Women normally meets the first Tuesday evenin8 of every month. Flock and Fleece Craft and Fellowship group- meets twice a month, primarily on a Tuesday for fellowship and craft. Around 20-30 attend each night. Grounded Crew- Men's Fellowship Group which meets monthly for fellowship and outings. Pf imarily on a Friday with approx. 25-30 each night. Choir - meet and practice regularly. primarily on a Thursday night. They lead in congregational worship but also practice and lead in worship for special services and occasional outside services/events. Approximately 15-20 in choir. Drum8ooland Prayer group meet5 primarily on a Friday in Drumgooland throughout the year. twice a month. Numbers attending varies between 6-12.
DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'dl Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with or8anisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its member5 and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of reli8ion. The d irect benefits which flow from the purposes of the Church include the gainin8 of an understandin8 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 teachin8. 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 membefs 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 throu8h the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through re8ular evaluation of the services and informal and ad.hoc feedback from members, their families, and members ofthe 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 a5 a result of their holding office or employment. However, this 15 incidental and necessary in order to further our charitable purpose. There are no other private benefit5. 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 has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an DRUMGOOLAND CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 60 families contributing during the year160 familie5 in the previous year, 20241 donating a total of £37,5321£33,287 in previous year. 20241. Total Income of the congregation during the year was £74.918. compared to £75,451 in the previous year. Total expenditure increased to £57.659 from £56,319 in the previous year. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for Preparing the annual report and the financial statements of the con8re8ation in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250,000, 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 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 f inancial 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. Ih Approved by the Kirk Session at a meeting on 11 May 2026 and signed on its behalf by CL Rev M Mcmaw Dr A Chestnutt
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DRUMGOOLANDCONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts ofthe charity forthe yearended 31st December 2025 which are set out on pages 12 to 17. Respertlve responsibilities of Trustees and Examiner As the charit¢s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is rny responsibility to- examine the accounts under section 65 of the Charities Act: follow the procedure5 laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act: and state whether particular matters have come to my attention. Basls of Independent Examiner's Report I have examined your charity accounts as required under sertion 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 6519llbl 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 seekin8 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 not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understandin8 of the accounts to be reached.
an Independent examiner'5 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. Vlnt & Co Chartered Certified Accountants & Registered Audltors 8 Newry Road Banbridge BT32 3HN th 11 May 2026
DRUMGOOLAND CONGREGATION OF THE PRES8ERlAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTivifi (Receipts and Payments Account) for the year ended 31 December 2025 Note Unrestricted Funds Restrlcted Funds Endowment Funds Total 2025 Total 2024 Receipts Donations and legacies Charitable activities Other trading activitie5 Investment Income Other 39,112 16,989 10,026 7,100 351 120 56,101 10,026 7,100 771 920 56,220 11,720 6,300 730 481 420 800 40.332 34,586 74,918 75,451 Sale of Investments Sale of fixed assets Loans Received Total Receipts 40,332 34,586 74,918 75,451 Payments Raising funds Charitable activities Investment costs Other 26,696 22,577 49,273 48,534 2,536 5,850 8,386 7,785 29,232 28,427 57,659 56,319 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payment5 29,232 28,427 57,659 56,319 Net receipts / {payments} Transfers between funds 11,100 -420 6.159 420 17.259 19,132 Net movement in funds Funds brought forward 10.680 29,558 6.579 134,844 17,259 164,402 19,132 145,270 Funds carried forward io 40.238 141,423 181,661 164,402
an DRUMGOOLAND CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Unrestricted Funds Restrirted Endowment Funds Funds Total Funds 2025 Total Funds 2024 Funds Reconciliation Bank and Cash at start of year Net movement in funds 29.558 10,680 134.844 6.579 164,402 17,259 145,270 19,132 Bank and Cash at end of year 40,238 141,423 181,661 164,402 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 181,508 153 164,163 239 181,661 164,402 Other Assets Fixed Assets - Note 10 Eluilding5- value insured Fixtures, Fittin65 &Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 3,625,768 3,625,768 3,625,768 3,625,768 Liabilities Loans No other known liabilities th Approved by the Kirk Session at a meeting on 11 May 2026 and Signed on its behalf by Rev M Mcmaw Dr A Chestnutt
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMEMrs As the total income of the congregètion is less than £250.000 the congregation have elected in accordance with the provisions in The Charitie5 (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments ba51S. FUND ACCOUNTING Endowment funds are funds. the capital of which must be retained either permanently or at the con8re8ation's 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 (al 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 activity intended by the donor. Where these funds have unspent balances. interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted 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 2025 Total 2024 Recorded givin8.' L005e collections Donations and gifts Gift Aid Legacies and bequest 511 37.892 709 2.198 13.437 2.709 51,329 709 1.354 6,630 41,181 8,409 1.354 39.112 16.989 56,101 56,220
DRUMGOOLAND CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025 CHARITABLE A1VITIEs Unreslrirted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Income from charitable activities Fees f rom weddings and funerals Fundraising events Membership fees Grants 3,600 1,080 1.565 3.781 3.600 1,080 1,565 3,781 1,720 2,207 1,824 5,969 10,026 10,026 11,720 4. OTHER TRAOING ACTIVITIES Unrestrirted Funds Restritted Funds Endowrnent Funds Total 2025 Total 2024 Letting of premises Trading income 7,100 7,100 6,300 7,100 7,100 6,300 INVESTMENT INCOME Unrestrlcted Funds Restricled Funds Endowment Funds Total 2025 Total 2024 Deposlt interest General Investment Fund Wayleave Other investment income 351 351 420 322 408 420 420 351 771 730
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2025 OTHER INCOME Unrestrirted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Insurance claims Other income 800 120 920 481 800 120 920 481 CHARITABLE AcfiviTIES Unrestrlrted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 General Assembly Assessments Presbytery fees M inistry and support staff costs Congregational runnin8 expenses Donations to Missions and charities Governance costs 2,738 2.738 3,608 337 13,979 23,754 5,856 9.681 10,568 259 9,681 25,786 7,618 15,218 7,359 3,450 3,450 1,000 26.696 22,577 49,273 48,534 OTHER EXPENDITURE Unrestricled Funds Re5trirted Endowment Funds Funds Total 2025 Total 2024 Property and equipment Ground5 maintenance Or8anist 1,860 3.850 140 1,860 3,850 2,676 2,018 3,555 2,212 2.536 2.536 5.850 8,386 7,785
an DRUMGOOLAND CONGREGATION OF THE pRE5BERlAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2025 FIXED ASSETS The congregation owns the church premises situated at 64 DrumBooland Road, the hall at 64 Drumgooland Road, the sexton's house at 64a Drum8ooland Road and the manse at 22 Lairds Road, together with the associated fixture5, fittings, plant and machinery. These have an insurance value of £3,625,768. 10. FUND BALANCES Fund Balance at start Receipts Payment Surplus l Transfer (Deficit) Balance at end Unrestrlcted Funds General Fund 29,558 40.332 29,232 ii,ioo -420 40,238 29,558 40,332 29,232 ii,ioo -420 40,238 Restrlcted Funds Building Fund Mission Fund Cong. Organisational Funds Bequests General Fund (designated funds) 64.808 9,567 16,729 15,099 3,586 15,901 8,581 3,395 16,451 6.518 191 -SSO 570 71,896 9,758 16,029 -Iso 43,740 43,740 134,844 34.586 28,427 6,159 420 141,423 Total 164,402 74,918 57,659 17,259 181,661