an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financlal Statements
for the year ended 31 December 2019
Reglstered Charity In Northern Ireland {NICIO5109)

an
GILFORD CONGREGATION OFTHE PRESBYtERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2019 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE o￿AlLs
Gilford congregation of the Presbyterian Church in Ireland
66 Dunbarton Street,
Gilford.
BT63 6HJ
Registered Charity in Northern Ireland INIC1051091
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date ofthis report were
Paul Cochrane
Reginald McElroy
Albert Kinnear
William Allen
Raymond Edgar
Herbert McNelli5
PRINCIPAL OFFICE BEARERS
Convenor
Clerk of Session
Treasurer
Rev Andrew Conway
Paul Cochrane
Ruby Hamilton
INDEPENDENT EXAMINER
Barry Thompson and company
76-78 Church Street
Portadown
BT62 3EU
BANKERS
Danske Bank
37-39 Bridge Street
Banbridge
BT32 3JL
SOLICITORS

an
Thompson Mitchell Solicitors
12-14 Mandeville Street
Portadown
BT62 3NZ

an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
STRUCTURE AND MANAGEMENT
The Klrk Sesslon
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's
governing document, The Code, the book of the constitution and government of the Presbyterian
Church in Ireland. the Kirk Session seek5 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 Sessions has delegated to its
Congregational Committee the temporal affairs of the congregation including administering all funds
and property belongingto the congregation. Members of the Kirk Session are ex-ofPicio members of the
Congregational Committee.
The Kirk Session conslsts of the ordained minister and the ruling elders of the congregations. All
members are entitled to propose, speak and exercise equal votes at meetings, except that the
Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held alternate months or as appropriate.
To be chosen for the office of the eldership in the congregation a person must be a voting Member and
regular attendant on its ordinance5. 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.
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 aSSiBned to it by the General Assembly of the Presbyterian Church in Ireland. Gilford
congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyterian
Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of
congregations a55igned to it by the General Assembly, minsters who have retired from active duty and
an elder appointed by the Kirk Session of the congre8ation.

an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
The General Assembly
The General Assembly 15 the supreme court of the Church, representing in one body the whole Church
and acting as its supreme legislative, administration and judicial authority, in dealing with all matters
brought before Ft. 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 congre8ation, 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 rellglon.
Gilford 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 Hi5 Spirit,
and to enable her members to play their part in fulfilling God's mission to our world.
The congregation'5 mission purpose is to proclaim the Gospel of our Lord ond SoviourJesus Christ both
through our individual lives ond through our corporate worship on Sunday mornings.
ACTIVITIES AND OBJEcfivES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of
the Lords 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 number of organisations including
Sunday School
Bowing Club
Presbyterian Woman's meetin8

an
GILFORD CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 10.30am. 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 regular services during the year we celebrated the blessing of one marriage and gave
thanks for faithful services and sought to comfort those who had been bereaved during the year.
At 31 December 2019 there were 50 communicant members and 74 families connected with the
congregations. The average week attendance at morning worship is 55.
Pastoral care
Members of the congregatlon who are unable to attend church due to sickness or age are visited on a
regular basis by the minister or by one of the elders.
Mlssion and outreach
At a local level the congregation has supported the following charities and appeals. Some of these are
by purely financial support, however we also support a local Scout Troup in our buildings which helps us
reach out to young people in our community.
Presbyterlan Children's Soclety
Brltlsh Legion Poppy Appeal
Kids4Schools
Moderators Appeal
Spud Bear Mlnistries
Arrny Benevolent Fund
Belfast City Mlsslon

an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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 what the 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, enable5 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 congregation in the areas of
worship, discipleship, global mission. outreach, leadership and pastoral care.
The congregation also contributes to the denominations 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 congregations and the wider structures of the
church.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General Assembly of
the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
Organisatlons
Our Sunday School and Bible class meet each Sunday during our morning worship service. The children
are taught from a varied curriculum appropriate to their age group.
On the third Thursday evening of each month, our Presbyterian Woman meet and after a time of
worship and prayer an invited guest speaker will bring a gospel centred message through their chosen
topic or testimony.
On Wednesday evenings we join with members of our sister church in Tullylish for a time of bible study
and prayer.

an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVdl
Every Wednesday evening our bowling club meets in hall for a time of fun and friendship as they enjoy a
game of bowls together. Again this club attracts members from the congregation and elsewhere as
well. They also enjoy hosting visiting teams for matches and travelling to other church halls to play.
On Thursday evening a group of beavers from the local Scout Troup meet in our halls. Whilst we have
no direct role in the leadership of this, it provides a safe and enjoyable environment for young people
from all sections and backgrounds in our local community.
On Friday evenings the bowling club meets for a night of 'fun bowls, which attrarts people from the
surrounding area and further afield.
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 activities.

an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
PUBUC 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 gainin8 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 expression5
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 thelr members, or are facilitated
through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central
resources in almost all cases. Public access is made known through the use of noticeboards, printed
material, press advertisement, websites. and social media or in other ways.
The benefits are demonstrated through regular evaluation of the services and inform31 and ad-hoc
feedback from members, their families. and members of the public.
The purpose does not lead to harm. The only private benefit flowin8 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
members, their families, other individuals that the Presbyterian Church in Ireland 15 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 enga8ement 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 benefrt requirement statutory
guidance.

an
GILFORD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 57 contributors during the year1100 in previous year, 20181 donating a total of
£19,0661£18,268 in previous year, 20181
Total Income of the congregation during the year was £50,313 compared to £49,900 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 congregations total income does not exceed £250,000. the Trustees have elected under Section
64131 of the Charities Act INorthern Ireland) 2008 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 ..
Oand signed on its behalf by
Rev Andrew Conway
Paul Cochrane
Date:
1519120
Date:

an
INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF GILFORD CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Gilford Parish Church for the year ended 31 December 2019, which are set
out on pages 11 to 17.
Respective responsibilities of charity trustees and exarniner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Art.
follow the procedures laid down in the general Directions given by the Commission under
section 6519llb} of the Charities Act.
state whether particular matters have come to my attention.
Basis of independent examinerfs 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 6519llb} 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 accountin8 record5 were not kept in accordance with section 63 of the Charities Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is further information needed for a proper understanding of the accounts to be
reached.
Independent examlnerfs statement
I have completed my examination and have no concerns in respett of the matters111 to14) listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawin8 to your attention.
Barry Thom
son
for and on behalf of Barry Thompson and Company
Chartered Accountant5 and Statutory Auditors
76-78 Church Street
Portadown
Date,.
io

an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2019
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2019
Total
2018
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
31,467
4,821
954
6,065
2,535
4,471
35,938
4,821
954
6,065
2,535
35,725
5,885
1.015
5,903
1,372
45,842
4,471
50,313
49,91Xi
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
45,842
4,471
50,313
49,900
Payrnents
Raising funds
Charitable activities
Investment costs
Other
692
38,213
692
42,684
815
45,234
4,471
940
940
401
39,845
4,471
44,316
46,450
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
39,845
4,471
44,316
46,450
Net receipts 1 Ipaymentsl
Transfers between funds
5,997
5,997
3,450
Net movement in funds
Funds brought forward
5.997
71,966
5,997
71,966
3,450
68,516
Fund5 carried forward
12
77,963
77,963
71,966
li

an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2019
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
Funds
2019
Total
Funds
2018
Funds Reconclllatlon
Bank and Cash at start of year
Net movement in funds
71.966
5,997
71,966
5.997
68,516
3.450
Bank and Cash at end of year
77,963
77.963
71,966
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
77,806
157
71,909
57
77,963
71,966
other Assets
Fixed Assets- Note 10
Church Premises
Fixtures, Fittings & Equipment
Investments- Note 11
Property
16,643
16,643
270,CQO
270,000
286,643
286,643
Liabilitles
liabilities
Other
Approved by the Kirk Session at a meeting on .
signed on its behalf by
Rev Andrew Conway
Paul Cochrane
Date:
If14120
Date:
12

an
GILFORD CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2019
ACCOUNTING POLICIES
BASIS OF FINANCIALSTATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elected in
accordance with the provisions in The Charities {Accounts and Reports Regulations INorthern Ireland}
2015 to prepare its accounts on a receipt5 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 restricted or
unrestricted income funds 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 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 fund5 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
Unrestrirted
Fund5
Restricted End(Iwment
Funds
Funds
Total
2019
Total
2018
Recorded giving..
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
19,066
6,618
4,590
1,193
19,066
10,394
5.285
1,193
18,843
10,182
5,529
1,171
3,776
695
31,467
4,471
35,938
35,725
13

an
GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2019
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrirted
Funds
Endowment
Funds
Total
2019
Total
2018
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fee5
Grants
2,971
1,850
2.971
1,850
3,475
2,410
4.821
4,821
5.885
4. OTHER TRADING AcrivrriES
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2019
Total
2018
Letting of premises
Trading income
600
354
600
354
750
265
954
954
1,015
5. INVESTMENT INCOME
Unrestrlrted
Funds
Restrirted Endowment
Funds
Funds
Total
2019
Total
2018
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
137
137
135
5,928
5,928
5,768
6,065
6,065
5,903
14

an
GILFORD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2019
OTHER INCOME
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2019
Total
2018
Insurance clalms
Other income
2,355
180
2,355
180
1,372
2,535
2.535
1,372
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2019
Total
2018
FWO envelopes
Fundraising events
364
328
364
328
350
465
692
692
815
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2019
Total
2018
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
3,064
185
18,906
13,115
3,064
185
18,906
13,115
3,352
246
22,367
13,315
2,943
4,471
7.414
5,954
38,213
4,471
42,684
45,234
15

an
GILFORD CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2019
OTHER EXPENDITURE
Unrestricted
Funds
Restrlrted Endowment
Funds
Fund5
Total
2019
Total
2018
Investment properties expenses
Other
940
940
401
940
940
401
10. FIXED ASSErs
The congregation owns the Church premises situated at 66 Dunbarton Street, Gilford and the a550ciated
fixtures, fittings. plant and machinery. These have an insurance value of £2,269,259.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2019
2018
Property
270,000
270,CQO
16

an
GILFORD CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2019
12. FUND BALANCES
Fund
Balance
at Start
Receipts
Payment Surplus l Transfer
(Deficit)
Balance
at end
Unrestrlrted Funds
General
71,966
45.842 139,845)
5,997
77,963
71,966
45,842 139,8451
5,997
77,963
Restricted Funds
General
4,471
(4,471)
4,471
{4,4711
Total
71,966
50,313 144,3161
5,997
77.963
17