an Tullylish Presbyterian Church A Congregation of the Presbyterian Church in Ireland Trustees, Annual Report and Financial Statements for the year ended 31 December 2024 Registered with the Charity Commission for Northern Ireland NIC105111
Tullylish Congregation of The Presbyterian Church in Ireland an T-RUSTEES, ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024 including a Balance Sheet as at that date. Reference and administrative details Address: Tullylish congregation of the Presbyterian Church in Ireland 234 Banbridge Road Lawrencetown, Banbridge, BT63 6DW Registered Charity Number Registered Charity in Northern Ireland INIC1051111 Charity Trustees Rev David Conkey MrJohn Mccullagh Mrjohn Hudson Mr Nevin Brown Mr Frank Whale Mr D3vid Crory Mrs Helen Mateer Principal Office Bearers Minister Clerk of Session Treasurer Rev David Conkey Mr John Mccullagh Mrs Diane Crozier Independent Examiner Mccleary & Company Ltd Garvey Studios 14 Longstone Street Lisburn Co Antrim BT28 ITP Bankers U15ter Bank Limited Bridge Street Banbridge BT32 3JT 50licitors Trevor McBurney & Co Solicitors 37-39 Rathfriland Rd Banbridge BT32 3LA Page 2
Tullylish Congregation of The Presbyterian Church in Ireland an TRUSTEES, ANNUAL REPORT (continued) STRUCTURE AND MANAGEMENT The Kirk Session The charitytrustees 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 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 Sessions has delegated to its Congregational Committee the temporal affair5 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 congregations. All members are entitled to prop05e, 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 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. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation 15 the responsibility of a Presbytery which superintend5 generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Tullylish 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 assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General A55embly is the supreme court of the Church, representing in one body the whole Church and atting as its supreme legi51ative. 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 busines5. 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. Tullylish congregation of the Presbyterian Church is 3 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 her members to play their part in fulfilling God's mission to our world. The congregation'5 mission purpose is Showing God's love by teaching, preaching and reaching with the good news of Jesus Christ. AcfiviTIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper 15 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'5 Supper. Page 3
Tullylish Congregation of The Presbyterian Church in Ireland an TRUSTEES. ANNUAL REPORT (contlnued) The congregation holds regular bible study meetings and has a wide range of organisations including.. Sunday School Prayer and Bible Study Group Ladies Bible Study Group Senior Badminton Club Seekers Presbyterian Women Senior Moments ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.00 noon. During the week the Bible Study provides an opportunity for members to meet together forfellowship, to study the scriptures and for a time of prayer. As well as our regular service5 during the year we met to give comfort to one another and give thanks forthe lives of three member5 who died. On 31 December 2024there were 105 communicant members. and 109 families connected with the congregation. The average weekly attendance at morning worship wa5 70. 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 by one of the elders. Mission and outreach At a local level the congregation has supported the following charities and appeals. In the case of some of these, 5UPPOrt is purely financial, in others such as Seekers there is outreach to children and young people in our own locality. PCI United Appeal PCI World Development Fund British Legion Poppy Appeal PCI PW Mission Presbyterian Children's Society Reach Mentoring Revival Movement Association 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 provide5 financial supportfor 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 congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denomination's annual World Development Appeal, PW Mission Fund and any other Special appeals. Presbytery The congregation wa5 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 5truttures of the church. Page 4
Tullylish Congregation of The Presbyterian Church in Ireland an TRUSTEES, ANNUAL REPORT (continued) 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 in June. Property This year we continued to Carry out regular maintenance on all buildings to ensure they are suitable for purpose. Organisatlons Church Organisations have returned to normal after the Corona virus pandemic and meet in person again. The Badminton Club meet5 on Monday evenings between September and May with members being from within both the Church and wider community. Senior Moments is on the 2nd Tuesday morning of the month with a range of Speakers. Participants are welcome from both Tullylish and Gilford Churches and from several other Churches. On the third Tuesday evening of each month, our Presbyterian Women meet in the Church Hall and after a time of worship and prayer an invited guest speaker will bring a gospel centered message through their chosen topic or testimony. On Wednesday evening we join with members of our sister church in Gilford for a time of bible study and prayer. Again, this has been by a combination of zoom and in person. It is currently both on zoom and in person. In the early evening every Thursday, our Seekers Club meets for young children of primary school age. They have a fun evening filled with stories, games and teaching from the bible. This is attended by a wide variety of children from the local community and our own fellowship. 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. 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 religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliets as set out in the Bible and in the Church's subordinate standards {the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need lincluding the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their members 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 informal and ad-hoc feedback from members, their families, and members of the public. Page 5
Tullylish Congregation of The Presbyterian Church in Ireland an TRUSTEES, ANNUAL REPORT (continued) The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, mis5ionarie5, Deaconesses, Irish Mission worker5 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 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 Commission's Public benefit requirement statutory guidance. FINANCIAL REVIEW The congreg3tion's main source of income is members, contributions through the Weekly Freewill Offering. There were 91 contributors during the year {90 in previous year, 20231 donating a total amount of £43.671 (£36,183 in previous year, 20231 Total Income of the congregation during the year was £80,351 compared to £80,374 in the previous year. Total expenditure decreased to £85.784 from £108,485 due to improvements being made to both Church building and Church Hall during 2023. We also paid out PCI payments for 2023 and 2024. STATEMENT OFTRU5TEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting prartice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64{31 of the Charities Act (Northern 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 23 May 2025 and signed on its behalf by Rev David Conkey Mr ohn Mccullagh Page 6
Tullylish Congregation of The Presbyterian Church in Ireland an INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TULLYLISH CONGREGATION OFTHE PRESBERlAN CHURCH IN IRELAND I report on the accounts for the year ended 31 December 2024 set out on pages 9 to 15. Respective responsibilities of trustees and examiner The charity's trustees 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 to follow the procedure513id down in the General Dirertions given by the Charity Commission (under Section 65(9llbl of the Charities Act),. and to state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charities Commission for Northern Ireland under sertion 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 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. Thatthe accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. Thatthere is further information needed for a proper understanding of the accounts to be reached. Page 7
Tullylish Congregation of The Presbyterian Church in Ireland an INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TULLYLISH CONGREGATION OFTHE PRESBERIAN CHURCH IN IRELAND (cont'd) Independent examiner's statement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and in connettion with followingthe Directions of the Charity Commi55ion for Northern Ireland- I have found no matters that require drawing to your attention. John Mccleary FCA Mccleary & Company Ltd Chartered Accountants Ireland Garvey Studios 14 Longstone Street Lisburn BT28 ITP Date: 23 May 2025 Page 8
Tullylish Congregation of The Presbyterian Church in Ireland an TATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2024 Unrestrlcted Funds Restricted Funds Note 2024 2023 Receipts Donations and Legacies Charitable Activities Other Trading activities Investment Income Other 55,344 17,614 1,8SO 72.958 1,850 2,158 3,385 72,820 446 2,300 4,208 600 80,374 2,158 2,249 1,136 59,751 20.600 80,351 Payments Raising Funds Charitable Activities Other 560 59,289 560 85,224 536 107,949 25,935 59,849 25,935 85,784 108,485 Total (981 15,3351 15,4331 {28.1111 Asset & Investment purchase/sale Purchase of Equipment Net Income/lExpenditurel 1981 15,3351 15,433} 128,1111 Transfer between funds loo iiooi Net movement in funds 15,4351 {5,4331 128,111) Funds brought forward 70,883 70,036 140,919 169,030 Funds carried forward 12 70,885 64,601 135.486 140.919 Page 9
Tullylish Congregation of The Presbyterian Church in Ireland an STATEMENT OF FINANCIAL ACTIVITY {Re¢eipts and Payments Account) forthe year ended 31 December 2024 Unrestricted Funds Restricted Funds 2024 2023 Funds Reconciliation Bank and Cash at start of year Net movement in ftjnds 70,883 70.034 15.4351 140,917 15.4331 169,030 (28,1111 Bank and Cash at end of year 70,885 64,599 135,484 140.919 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 141,377 166 140,659 260 141,543 140,919 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Inve5tments- Note 11 Gift Aid receivable on donations Manse 2,885,966 2,793,771 138,995 12,914 408.247 136,811 12.205 395,206 3,446,122 3,337,993 Liabilities Loans Enter details of any other liabilities Other Approved by the Kirk Session at a meeting on 23 May 2025 and signed on its behalf by Rev David Conkey Mrj hn Mccullag 23 May 2025 23 May 2025 Page 10
Tullylish Congregation of The Presbyterian Church in Ireland an OTES TO THE ACCOUNTS 31 December 2024 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS 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 unrestritted income funds depending upon the purpose for which the endowment was established in the first place. Restritted 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 fund5 on an average b31ance 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 Page 11
Tullylish Congregation of The Presbyterian Church in Ireland Presbyter an .NOTES TO THE ACCOUNTS 31 December 2024 2. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds 2024 2023 Recorded giving Loose collections Donations and gifts Giftaid Legacies and bequest 43,671 1,132 877 9,664 14,905 437 58,576 1,569 1,753 11.060 54,728 2,275 1,611 12,206 2,000 876 1,396 55,344 17,614 72,958 72,820 3. CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds 2024 2023 Income from charitable activities Fundraising events Membership fees Grants 1,650 200 1,650 200 300 146 1,850 1.850 446 4. OTHER TRADING AcfiviTIES Unrestrlcted Funds Restricted Funds 2024 2023 Letting of premises Trading income 2,158 2,158 2,300 2,158 2,158 2,300 S. INVESTMENT INCOME Unrestricted Funds Restrlcted Funds 2024 2023 Deposit interest Investment income 1,350 899 1,350 2,035 2,028 2,180 1.136 2.249 1,136 3,385 4,208 Page 12
Tullylish Congregation of The Presbyterian Church in Ireland an .WOTES TO THE ACCOUNTS (cont'd) 31 December 2024 6. OTHER INCOME Unrestricted Funds Restricted Funds 2024 2023 Other income 600 600 7. RAISING FUNDS Unrestricted Funds Restricted Funds 2024 2023 FWO envelopes Fundraising events 560 560 536 560 560 536 8. CHARITABLE ACTIVITIES Unrestricted Funds Restrlcted Funds 2024 2023 General assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to mission and charities Governance costs 5,577 404 37,413 14,611 5.577 404 5,031 479 37,413 26,992 13,554 1,284 37,014 56,374 7,100 1,951 12,381 13,554 1,284 59,289 25,935 85,224 107,949 9. OTHER EXPENDITURE Unrestricted Funds Restrlcted Funds 2024 2023 Loan Interest Page 13
Tullylish Congregation of The Presbyterian Church in Ireland an NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 10. FIXED AssErs The congregation owns the Church premises situated at 234 Banbridge Road. Lawrencetown, Craigavon, BT63 6DW and the associated fixtures, fittings, plant and machinery. These have an insurance value of £2,014,839 for Church and £871.127 for Church Hall. They also own the Manse at Knollwood, Seapatrick, Banbridge, Co Down, BT32 4PE. This has an insurance value of £408,247. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund Property- Farm 17.94 acres Other Investments 45,821 89,700 3,474 43.752 89,700 3,359 138.995 136,811 Page 14
Tullylish Congregation of The Presbyterian Church in Ireland an ..WOTES TO THE ACCOUNTS {cont'd) 31 December 2024 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus/ (Deficit) Transfer Balance at end Unrestricted Funds General 70,883 59,751 59,849 {98} loo 70,885 70,883 59,751 59.849 {98} loo 70,885 Restricted Funds No I (Mission and Org) No 2 Account Seniors Seekers pw Badminton Cooks 7,323 42,904 54 86 1,161 175 18,333 7,838 11.735 233 204 590 13,741 11,387 220 211 375 {5,9031 348 1,420 43,252 67 79 1,376 75 18,332 13 {71 215 iiooi iii 70,036 20,600 25.935 {5,3351 iiooi 64.601 Total 140,919 80,351 85.784 15,4331 135,486 13. GOVERNANCE COSTS Governance costs of £1,284 incurred during the year related to fees paid to the independent examiner. Page 15