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FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland (NIC 105142)

Presbyter
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FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Annual report and financlal statements for the year ended 31" December 2023
Contents
Pages
Trustees, Annual Report
Independent examiner's report to the Trustees
Statement of financial activities
Balance sheet
io
Notes to the flnancial statements
11-16

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FIRST DONAGHADEE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023
CHARITY TRUSTEES
The charity trustee5 who served during the year or who were trustees at the date of this report were
reduced in number from those of the year ended 31, December 2022. Three elders retired from session
and were granted the status of Elder Emeritus Miss Emma Bell, Mrs Elizabeth Burch and Mr John
Mcclure had their names removed from the list of trustees responsible for administering the charitv.
The Charity Trustees who served during the year or who were trustees at the date of this report were:
Martin Boyd
Ivan Currie
Alexander Dalzell
Stephen Donaldson
James Gibson
Rev. John Flaherty
Anne Johnston
Tom Johnston
Desmond Lemon
William Mccausland
Albert Small
Sharron Watts
Ann Wright
PRINCIPALOFFICE BEAIIEIIS
Minisier Rev John Flaherly
Clerk of Session Mr Alexander Dalzell
Treaslirer Mr Ivan Ciirrie
INDEPENDENT EIXAMINEII
Timothy C Browne r.c.A.
Cliartered Accoiintant
36 Bresagh Road
Boardmills
BT27 6TU
BANKERS
Ulster Bank Limited
Springhill Office, Bangor
County Down
The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI
"Accounting and Reporting by Charities" IFRS 102) in preparing the annual report and financial
statements of the charity.

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FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
5T
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 {continued)
The financial statements have been prepared in accordance with the accounting policies set out in notes
to the financial statements and applicable accountin8 Standards, Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland issued in
October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland IFRS 1021, the charity's governing document, the Charities Act (Northern Ireland) 2008, Charities
Act (Northern Ireland) 2013, The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015
and UK Generally Accepted Accounting Practice.
The Congregation's Mission Statement is: Serving God, Serving Others
We endeavour, by the Grace of God, to help people of all ages become fully devoted followers of Jesus
Christ. Our vision is, by the Grace of God, to be an inclusive welcoming Community of Christ's people of
all ages.
Another challenging year in the life and witness of our Church has passed and in common with many
Churches we are coping with falling numbers in attendance. This can be attributed to several factors
including folk getting out of the habit of church attendance during the Covid lockdown. However, we
must acknowledge God's goodness to us and the responsibility he places on us to spread the good news
of the gospel within our community.
Towards the end of 2022 and during 2023 three of our long-standing Elders Miss Emma Bell, Mrs
Elizabeth Burch and Mr John Mcclure requested to adopt the status of Elder Emeritus. Session expressed
our gratitude to these stalwarts of our Congregation for their many years of service. As a consequence of
this fall in our numbers, session initiated the process of electing up to six new elders, permission having
been granted by Presbytery to begin the process. It is hoped that this will be concluded by the spring of
2024.
We have continued our close association with our sister church in Millisle and during the year we have
had joint services around Easter, Harvest and Christmas. At Easter we held a joint Good Friday
Communion service in First Donaghadee and we joined Millisle for a combined Harvest and Celebration
Ih
of their 250 Anniversary service addressed by the Moderator of the Presbyterian Church in Ireland. In
these and other ways we are getting to know our brothers and sisters in a meaningful way
We are indebted to Mrs Elma Thompson our director of music who plays hymns and praise items on the
piano or organ as appropriate and who leads our small but enthusiastic choir in the singing of anthems
and special praise items around Easter and Christmas.

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FIRST DONAGHADEE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 (continued)
Our youth and children's ministry revolves around a small Sunday school and a vigorous scout Group
which caters for children and young people from age four to eighteen and our aim is to attract children
and their parents/ guardians into church membership
Adult activities include a Prayer group, Bible Study Presbyterian Women, a men's group which is held
jointly in Millisle Presbyterian Church and Reflections a group which provides a quite safe space where
all comers are encouraged to come and spend time in prayer and Christian fellowship
Given the age profile of our congregation and the present cost of living situation it is not surprising that
our income for 2023 has fallen by 7.70/0 when compared to that for 2022. However, whi15t that is a cause
for concern, we are fortunate that due to income from investments and rental income the overall
financial sltuation remains Satisfactory. The general account balance has risen from £39,945 at the end
of 2022 to £51,516 at 31, December 2023. Property fund income was up slightly on the previous year
but with substantial expenditure on the purchase of new boilers, Facia and Soffit cladding and new LED
lighting in the Church our credit balance in the fund dropped from £62,941 at 31, December 2022 to
£49,365 at 31st December 2023.
We are still mindful of the huge burden carried by our Minister and joint efforts are still being made to
secure help for him to assist with growing both congre8ations Application has been made to secure an
assistant minister and other options are under consideration.
Each year thanks is given to all who accept a leadership role and without whose help we would not be
able to carry on. In conclusion we would give thanks to almighty God for the opportunity witness to our
community and to Rev Flaherty for moderating our session, and for his pastoring of the congregation. All
this is based on his sound biblical preaching and his faithful devotion to our Lord Jesus Christ.
Risk management
The trustees have assessed the major risks to which the charity is exposed, in particular those related to
the operations and finances of the charity, and are satisfied that systems are in place to mitigate any
exposure to major risks. Where appropriate, systems or procedures have been established to mitigate
the risks the charity faces. Internal control risks are minimised by the implementation of procedures for
authorisation of all transactions and projects. Procedures are in place to ensure compliance with health
and safety of staff, volunteers, clients and visitors to all of the charity's organisations. These procedures
are periodically reviewed at least annually to ensure that they continue to meet the needs of the
charity.

Presbyter
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FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 (continued)
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in the Northern Ireland requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity
and of the incoming resources and application of resources of the charity for that period. In preparing
these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently,.
observe the methods and principles in the Charities SORP 2019 IFRS 1021,.
make judgments and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements,,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the Church will continue as a going concern.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the Church and enable them to ensure that the financial
statements comply with the Charities Act (Northern Ireland) 2008 and the Charity (Accounts and
Reports) Regulations (Northern Ireland) 2015. They are also responsible for safeguarding the assets of
the Church and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
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 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
{including the sick, disabled and bereaved).

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FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 (continued)
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 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.
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 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.
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 105 contributors during the year12022'. 1131 donating a total of £78,14112022,.
£87,156), The Church received a bequest of £300,000 from the estate of a deceased member of the
congregation.
Total income of the congregation during the year, including the bequest, was £416,829, compared to
£118,062 in the previous year.
Total expenditure increased from £95,222 to £118,768.
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Approved by the Kirk Session at a meeting on 16 April 2025 and signed on its behalf by..
Alexan
Trustee
To
Johnston
Trustee