FIRST DRUMBANAGHER AND JERRETTSPASS
CONGREGATION OF THE PRESBYfERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements for the year
ended 31 December 2023
Registsred Charity in Northern Ireland (NIC105183)

FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
De￿rnber 2023 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
FIRST DRUMBANAGHER AND JERREThSPASS congregation of the Presbyterian Church in
Ireland based at
Kilmonaghan Road
Jerrettspass
Newry
Co Armagh
BT35 6QD
Registered Charity in Northern Ireland (NIC105183)
CHARITY TRUSTEES
The Charity Trustees who sepled during the year or who were trustees at the date of this report
were: _
Rev Jamie Maquire
Mr George Moffett
Mr Andrew Mccomb
Mr lan Copeland
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev Jamie Maguire
Mr George Moffett
Mr George Moffett
INDEPENDENT EXAMINER
Mr Colin Whiteside
BANKERS
Danske Bank, 58 Hill Street, Newry, Co Down, BT34 1AR
Bank of Ireland, 12 Trevor Hill, Newry, Co Down, BT34 1DT
Progressive Building Society, 3 Market Pla￿, Lisbum, Co Antrim, BT28 1AN
Frontier Credit Union, 3 Millbrook Villas, Newry, Co Down, BT34 1 PU
SOLICITORS
Fisher and Fisher Solicitors, John Mitchel Pla￿, Newry. Co Down, BT34 2BS

FIRST DRUMBANAGHER AND JERREThSPASS CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
STRUCTURE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the
congregation's goveming document, The Code, the book of the constrtution and govemment 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 cong regation 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 delegated to its Congregational Committee the temporal affairs of the
congregation including administering all funds and propety 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 meetlngs,.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 three times in each year.
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 Ordinan￿S. 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 tt 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 (cont'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. administration and judicial authority, in dealing
with all matters brought before it. The General Assembly is normalty constitLrted during the last
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 rep￿sentatiVe elder appointed by the Kirk Session of each
congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
First Drumbanagher and Jerrettspass 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 His Spirit, and to enable her
members to play their part in fijlfilling 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 inclusNe, welcoming community of Christ's people
of all ages, which:
is increasingly characterised by love for God, and love and concem for others.
is committed to the historic Christian gospel as revealed in the Bible"
is relevant to people of this time and place.
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 maturty 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 communty.
As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the
supreme authorty over all we do, and that the Westrtinster 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 practice.

FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE
PRESBrfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visrtors are welcome to join. The
Sacrament of the Lord's Supper is observed on four 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
betW￿n 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 - (joint organisation with Kingsmills congregation);
Presbyterian Women (PW) - (ioint organisation with Kingsmills congregation);
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation nonnally meets for worship each Sunday at 12.00pm. During the week from
September to May 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 2023 there were 84 communicant members and 67 families connected with the
congregation. The average weekly attendan￿ at Sunday morning worship was 65.
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 ServI￿S and church functions. This is most notable during the annual
Holiday Bible Club in June which in 2023 was joined with Kingsmills congregation and took
place in Kingsmills Church Hall.
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 £3,155 to the
United Appeal in 2023.
The congregation also contributes to the denomination's annual World Development Appeal
and in 2023 donated £121 . In response to the earthquake in Turkey, the congregation held a
special collection and £710 was collected and donated.

In 2023 the congregation also donated £510 to the Presbyterian Children's Society and £630 to
the Presbyterian Church Student Bursary Fund. A further £100 was collected on Armisti
Sunday and donated to the Royal British Legion Poppy Appeal.
Presbytery
The congregation was represented at the meetings of Presbytery during 2023 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 2023.
Property
During 2023 extemal drainage work in the Manse grounds was undertaken and the sound
system in the church building was refurbished. This was in addition to routine Maintenan￿ of
church buildings and grounds. A £30,000 loan that had been drawn down from the Presbyterian
Church, CreS￿nt Loan Fund was repaid in fvll in 2023.
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 seNice at 12 noon.
Seventeen children from pre-school to P7 attended Sunday School during 2023 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 place from September to May 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 I mission speakers attend, once per
month. The average attendan￿ at the Mid-week meeting is 25.
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. The average attendance at meetings is 20.
Volunteers
The Trustees wish to acknowledge their d￿p 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
PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
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 benefrts which flow from the purposes of the Church include the gaining of an
understsnding 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 ￿ntral 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 demonstrydted through regular evaluation of the services and infonnal and ad-
hoc feedback from members, their families, and members of the public.
The purpose does not lead to hann. 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 Offi￿ or employment. However. this is incidental and
ne￿SSary 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 Northem Ireland, the Republic of Ireland, and
worldwide which benefft 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 JERREThSPASS 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 families contributing during the year, (53 in previous year),
donating a total of £36,110, (£30.361 in 2022)
Total income of the congregation during the year was £72,405 compared to £108,975 in the
previous year, a decrease of £36,570. Income in 2022 was enhanced by the drawdown of a
loan for £30,000 from the Crescent Loan Fund and the payment of two years, Manse rent by
Kingsmills Presbyterian Church. When these amounts are subtracted from the 2022 total,
income for both years is comparable.
Total expenditure in 2023 increased from £69,144 in 2022 to £75,208. The main item of
expenditure in 2023 was the repayment of the Crescent Loan in full at £25,500.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the financial ststements of the
congregation in accordan￿ with applicable law and generally ac￿pted accounting practice.
As the congregations, total income does not exceed £250,000, the Trustees have elected under
Section 64(3) of the Charities Act (Northem 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 29 October 2024 and signed on its behalf by
Name: Rev Jamie Maguire
Date: 29110124
Name: Mr George Moffett
Date: 29110124
5a,
4.. dw-ts

FIRST DRUMBANAGHER AND JERREThSPASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts
and Payments Account) for the year ended 31 December 2023
N Unrestricted Restrict Endowmen
Funds
Total
2023
Total
2022
Funds
Funds
Receipts
Donations and legacies
Charitsble Activrties
Other Trading Activities
Other income
41,977
21,860
63,837
66,124
4,207
105
4,191
66
8,398
171
10,032
217
46,288
26,117
72,405
76,372
Sale of Investments
Sale of fixed assets
Loans Re￿iVed
Totsl Receipts
46,288
26,117
72,405 106,372
Payments
Expenses
Charitable activities
Other Expenditure
258
32,507
258
49,950
275
64,252
16,943
32,765
16,943
49,708
64,526
Purchase of Investments
Purchase of fixed assets
Loan Repayments
25.500
25,500
Total Payments
32,765
42.443
75,208
69,144
Net re￿iptS l (payments)
Transfers between funds
13,523 (16,326)
(1,665)
1,665
(2,803)
37,228
Net movement in funds
11,858 (14,661)
(2,803)
37,228

FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts
and Payments Account) for the year ended 31 December 2023
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start ofyear
Net movement in funds
36,933
11,858
54,279
(14,661)
10,610 101,822
309
(2,494)
64,397
37,425
Bank and Cash at end ofyear
48,791
39,618
10,919 99,328
101,822
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
10,919
88,409
10,610
91,212
48,791
39,618
99,328 101,822
Other Assets
Fixed Assets - Note 10
Church Premises
Fixtures, Fittings &
Equipment
Gift Aid receivable on
donations
Liabilities
Loans
Other
Approved by the Kirk Session at a meeting on 29 October 2024 and signed on its behalf by
Name: Rev Jamie Maguire
Date: 29110124
Name: Mr George Moffett
Date: 29110124
4-y JN

FIRST DRUMBANAGHER AND JERREThSPASS CONGREGATION OF THE
RESBYfERIAN CHURCH IN IREIAND
NOTES TO THE ACCOUNTS
31 December 2023
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 receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanenty 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 endoMnents 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 fijnds 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 fvnds are general funds set aside by the congregation for use in the
future.
DONATIONS AND LEGACIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
36,109
145
16,765
1,403
1,050
2,624
19
52,875
1,548
1,050
7,053
1,312
52,268
705
100
7,358
5,693
4,429
1,293
41,977
21,860
63,837
66,124

FIRST DRUMBANAGHER AND JERREThSPASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted Restrictsd Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fundraising events
Membership fees
Grants
4. OTHER TRADING ACTIVITIES
Unrestricted Restrictsd Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Letting of land
Graveyard Charges
Hire of Hall for Election
Contribution from Kingsmills to
House rental costs for Minister
Energy Support Payment
Kingsmills Share of Expenses
Pulpit supply
Income for others
870
850
258
153
1,023
850
258
3,866
1,176
650
3,866
7,330
600
830
799
600
830
799
760
115
172
4,207
4,191
8,398
12,634
5. INVESTMENT INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income

FIRST DRUMBANAGHER AND JERREThSPASS CONGREGATION OF THE
DRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvd)
31 December 2023
OTHER INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2023
Totsl
2022
Bank Interest
105
171
30,000
105
66
171
30,217
TOTAL INCOME:
46.288
26,117
72,405
108,975
RAISING FUNDS
Unrestrictsd Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
FWO envelopes
FWO ledger
223
35
223
35
235
40
258
258
275
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Bank fees
Donations Missions and charities
22,832
464
2,331
6,752
128
22,832
464
2,331
18,399
128
5,296
20,727
314
1,615
35,496
112
5,988
11,647
5,296
32,507
16,943
49,450
64,252

FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATIOkl OF THE
PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER EXPENDITURE
Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
2023
Total
2022
CreS￿nt Loan repayments
25,500
25,500
4,618
25,500
25,500
4,618
Total Expenditure
32,765
42.443
75,208
69,144
10. FIXED ASSEI
The congregation owns the Church premises situated at Kilmonaghan Road, Jerrettspass, the
Church Hall at Tandragee Road, Je￿ettspasS and the Manse at 7 Carrickovaddy Road,
Jerrettspass and the associated fixtures, f￿IngS, plant and machinery. These had an insurance
value of £2,831,613 at 31" October 2023
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
Total
2023
Total
2022
General Investment Fund
Property
Other investments
10,919
10,610
10,919
10,610

FIRST DRUMBANAGHER AND JERREThSPASS CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
12. FUND BALANCES
Fund
Balance Receipts Payment Surplus l Trdnsfer
at stsrt
(Deficit)
Balance
at end
Unrestricted Funds
General Account
36,933
46,288
32,765
13,523
(1,665)
48,791
36,933
46,288
32,765
13,523
(1,665)
48,791
Restricted Funds
54,279
28,117
42,443 (16,326)
1,665
39,618
54,279
26,117
42,443
(16,326
1,665
39,618
Endowment Funds
HSBC
PrOg￿sSive
Progressive
1,516
2,149
6,945
309
1,825
2,149
6,945
10,610
10,919
Total
101,822
72,405
75,208
(2,494)
99,328