FIRST DRUMBANAGHER AND JERRETTSPASS
CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements for the year
ended 31 December 2022
Registered Charity in Northern Ireland (NIC105183)

FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
De￿mber 2022 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
FIRST DRUMBANAGHER AND JERRErfspASS congregation of the Presbyterian Church in
Ireland based at
Kilmonaghan Road
Jerrettspass
Newry
Co Armagh
BT35 6QD
Registered Charity in Northem Ireland (NIC105183)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report
were.. -
Rev Jamie Maquire
Mr George Moffett
Mr Raymond Mccomick
Mr Bobby Hamilton
Mr Danny Kennedy
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev Jamie Maguire
Mr George Moffett
Mr George Moffett
INDEPENDENT EXAMINER
Mr Andrew Laverty
BANKERS
Danske Bank, 58 Hill Street, Newry, Co Down, BT34 1AR
Bank of Ireland, 12 Trevor Hill, Newry, Co Down, BT34 1 DT
Progressive Building Society, 3 Market Place, Lisburn, Co Antrim, BT28 1AN
Frontier Credit Union, 3 Millbrook Villas, Newry, Co Down, BT34 1 PU
SOLICITORS
Fisher and Fisher Solicitors, John Mitchel Place, Newry, Co Down, BT34 2BS

FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTURE AND MANAGEMENT
The Kirk Session
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 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 seNice 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 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, ex￿pt that 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.
To be chosen for the Offi￿ 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 governan￿ 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. First Drumbanagher and Jerrettspass congregation of the
Presbyterian Church has been assigned to the Newry 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, minsters who have retired from active
duty and an elder appointed by the Kirk Session of the congregation.

FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
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, administration 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
congregation, retired minsters and a representative elder appointed by the Kirk Session of each
congregation. The General Assembly met in person in June 2022.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
First Drumbanagher and Jerrettspass congregation-of the Presb5rterian Church is
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's mission purposes is by the gra￿ 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, which:
is increasingly characterised by love for God, and love and con￿rn for others;
is committed to the historic Christian gospel as revealed in the Bible.
is relevant to people of this time and pla￿.
The congregation aims to live out its Mission and Vision as a family of God's people by being:
A Covenant Community: where our relationships are rooted in the promises of God by living
faithfully toward him and toward one another
An Intergenerational Community: where adults intentionally take the lead to engage with,
encourage and nurture younger members to maturity in Christ.
An Outward Looking Community: where we want the blessings of God that belong to us in
the gospel to become blessings for others beyond the bounds of our community.
As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the
supreme authority over all we do, and that the Westminster Confession of Faith, along with
the Larger and Shorter Catechisms set out what we understand the Bible teaches on key
matters of Christian faith and practi￿.

FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
PRESBYTERIAN 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 three 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 is a linked congregation with Kingsmills Presbyterian Church. A number of the
organisations within the church are shared organisations with meetings alternating monthly
between the two congregations. The range of individual and linked organisations are listed
below and include:
Sunday School - (stand alone for First Drumbanagher and Jerrettspass congregation);
Mid-week - Ooint organisation with Kingsmills congregation).
Presbyterian Women (PW) - tioint organisation with Kingsmills congregation).
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 12.00pm. During the week from
October to April the mid-week meeting provides an opportunity for members to meet together
for fellowship, to study the scriptures and for a time of prayer.
At 31 December 2022 there were 83 communicant members and 65 families connected with the
congregations. The average weekly attendance at Sunday morning worship was 60.
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.
Mission and outreach
At a local level the congregation encourages members of the local community not connected to
the church to attend services and church functions. This is most notable during the annual
Holiday Bible Club in June which in 2022 was joined with Kingsmills congregation.
The congregation supports the United Appeal for Mission which is a ￿ntral 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, 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 donated £2,863 to the
United Appeal in 2022.
The congregation also contributes to the denomination's annual World Development Appeal
and in 2022 donated £686. In response to the war in Ukraine, the congregation held a special
collection and £1430 was collected and donated.
In 2022 the congregation also donated £780 to the Presbyterian Children's Society

Presbytery
The congregation was represented at the meetings of Presbytery during 2022 by the Minister,
Rev J Maguire and one of the elders. This provides an important link between the
congregations and the wider structures of the church.
General Assembly
The General Assembly met in person in June 2022.
Property
During 2022 external work to the Manse grounds and refurbishment of an old barn at the Manse
was completed.
Organisations
Sunday School - the Sunday School meets each Sunday morning from September to
June at 11.00 and concludes prior to the start of the morning service at 12 noon.
Fourteen children from pre-school to P7 attended Sunday School during 2022 and were
led by 3 teachers. At Sunday School the children learn catechisms and bible stories.
Mid-week - The Mid-week is a joint organisation with Kingsmills congregation. Meetings
normally take pla￿ from October to April each Tuesday evening from 8.00pm - 9.00pm
and are held in the respective Church Halls of each congregation. The Mid-week
provides a time for bible study and prayer and guest speakers attend, once per month.
The average attendance at the Mid-week meeting is 20.
Presbyterian Women (PW) - The PW is a joint organisation with Kingsmills congregation.
Meetings are held monthly (Wednesday of each month) from 8.00pm to 10.00pm from
October to May and are held in the respective Church Halls of each congregation. A
different speaker is normally invited to speak at each meeting and on an agreed topic
and the meeting concludes with supper. PW meetings resumed in 2022 following Covid
and average attendance at meetings is 20.
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.

FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'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
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 stsndards 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 is
facilitated by central resources in almost all cases. Public aC￿sS is made known through the
use of noticeboards, printed material, press advertisement, websites, and social media or in
other ways.
The benefrts 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 re￿1ve
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 seNices
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.

FIRST DRUMBANAGHER AND JERRErrspASS 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 53 families contributing during the year, (52 in previous year),
donating a total of £30,361 , (£31,866 in 2021)
Total income of the congregation during the year was £106,372 compared to £69,516 in the
previous year, an increase of £36,856. This increase in income was largely due to the draw
down of a loan for £30,000 from the Presbyterian Church's Crescent Fund Loan and an
increase in giving to collections, missions and the Ukraine Appeal. The Crescent Fund loan was
taken out to enable the barn at the Manse to be refurbished and external yard works around the
Manse to be completed.
Total expenditure in 2022 increased from £63,470 in 2021 to £69,144. This increase is
accounted for by increases in running costs and repayments to the Crescent Fund loan to the
value of £4,618. The main item of expenditure beyond normal running costs was the
refurbishment of the barn at the Manse.
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 64(3) 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 tsking reasonable steps for the prevention and detection of fraud
and other irregularities.
Approved by the Kirk Session at a meeting on 28 October 2023 and signed on its behalf by
Name: Mr George Moffett
Date.. 28110123
Name: Rev Jamie Maguire
Date: 28110123
4*-Y

FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts
and Payments Account) for the year ended 31 December 2022
N Unrestricted Restrict Endowmen
Funds
Total
2022
Total
2021
Funds
Funds
Receipts
Donations and legacies
Charitable Activities
Other Trading Activities
Other income
36,058
30,065
66,124
61,425
2,548
82
7,483
135
10,032
217
8,043
48
38,689
37,684
76,372
69,516
Sale of Investments
Sale of fixed assets
Loans Re￿iVed
30,000
30,000
Total Receipts
38,689
67,684
106,372
69,516
Payments
Expenses
Charitable activities
Other Expenditure
235
30,864
40
33,388
275
64,252
221
56,059
7,190
31,098
33,428
64,526
63,470
Purchase of Investments
Purchase of fixed assets
Loan Repayments
4,618
Total Payments
31,098
38,046
69,144
63,470
Net receipts l (payments)
Transfers between funds
7,590
(1,240)
29,638
1,240
37,228
6,046
151
Net movement in funds
6,350
30,878
37,228
6,195

FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts
and Payments Account) for the year ended 31 December 2022
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
30,583
6,350
23,401
30,878
10,413
197
64,397
37,425
58,018
6,388
Bank and Cash at end of year
36,933
54,279
10,610
101,822
64,406
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
10,610
91,212
10,413
53,993
36,933
54,279
101,822
64,406
Other Assets
Fixed Assets - Note 10
Church Premises
Fixtures, Fittings &
Equipment
Gift Aid receivable on
donations
Liabilities
Loans
Other
30,000
30,000
Approved by the Kirk Session at a meeting on 28 October 2023 and signed on its behalf by
Name: Rev Jamie Maguire
Date: 28110123
Name: Mr George Moffett
Date. 28110123

FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
RESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
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 (Northern
Ireland) 2015 to prepare its accounts on a re￿iptS 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 (a} 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 activity intended by the donor. Where these funds have unspent balan￿s,
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 Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Recorded giving..
Loose collections
Donations and grfts
Gift Aid
Legacies and bequest
30,361
530
100
4,386
681
21,907
175
52,268
705
100
7,358
5,693
53,291
379
100
7,059
596
2,971
5,012
36,058
30,065
66,124
61,425

FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Income from charitable activities
Fundraising events
Membership fees
Grants
4. OTHER TRADING ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Letting of land
Graveyard Charges
Sale of scrap metal
Contribution from Kingsmills to
House rental costs for Minister
Grft Aid to Property Account
Kingsmills Share of Expenses
Pulpit supply
1023
650
153
1,176
650
1,086
3,200
45
7,330
7,330
2,635
1,077
760
115
760
115
2,548
7,484
12,634
8,043
5. INVESTMENT INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2022

OTHER INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Crescent Loan
Other income - bank interest
30,000
135
30,000
217
82
48
82
30.135
30,217
48
TOTAL INCOME:
38,689
67,684
108,975
69,516
RAISING FUNDS
Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
2022
Total
2021
FWO envelopes
Property Account envelopes
235
235
40
221
40
235
40
275
221
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Bank fees
Transfer from General to
Property
Donations Missions and charities
20,727
314
1,615
8,096
112
20,727
314
1,615
35,496
112
20,092
211
3,087
28,429
99
150
27,400
5,988
5,988
3,991
30,864
33,388
64,252
56,059

FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Crescent Loan repayments
Audio screens and projector
Electric Piano
4,618
4,618
5,040
2,150
4,618
4,618
7,190
Total Expenditure
31,098
38,046
69,144
63,470
10. FIXED ASSETS
The congregation owns the Church premises situated at Kilmonaghan Road, Jerrettspass, the
Church Hall at Tandragee Road, Jerrettspass and the Manse at 7 Carrickovaddy Road,
Jerrettspass and the associated fixtures, fittings, plant and machinery. These had an insurance
st
value of £2,634,059 at 31 October 2022
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
Total
2022
Total
2021
General Investment Fund
Property
Other investments
10,610
10,413
10,610
10,413

FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
12. FUND BALANCES
Fund
Balance Receipts Payment Surplus l Transfer
at start
(Deficit)
Balance
at end
Unrestricted Funds
General Account
30,583
38,689
31,099
7.590
(1,240)
36,933
30,583
38,689
31,099
7,590
(1,240)
36,933
Restricted Funds
23,401
67,684
38,046
29,638
1,240
54,279
23,401
67,684
38,046
29,638
1,240
54,279
Endowment Funds
HSBC
Progressive
Progressive
1,319
2,149
6,945
197
1,516
2,149
6,945
10,413
10,610
Total
64,397
106,373
69,145
37,425
101,822