an
MAGHERAHAMLET CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Registered Charity in Northern Ireland {NIC105195)

The Trustees present their Annual Report and Financial Statement for the year ended 31 Decembar 2024
including a statement of Assets and Liabilities at that date.
Reference and Administrative Details
Magheraham let Presbyterian Church congregation of the Presbyterian Church in Ireland, 84 Magherahamlet
Road, Ballynahinch, County Down, BT24 8JZ.
Registered Cha rity in Northern Ireland NIC105195.
Charity Trustees
The Charity Trustees who served durinE the year or who were trustees at the date of this report were..
Mr David Whan
Mr David Barr
Mr Leslie Broome
Mrs Margaret Broome
Dr Robert Whan
Principal Office Bearers
M inister
Stated Supply Rev Alan Wilson
Clerk of Session
Mr David Whan
Treasurer
Mrs Margaret Broome
Congregational Secretary
Mr David Barr
Independent Examiner
Stephen McKee
Hea nen, Stanfield & Mcl<ee, 30 Bachelor's Wall<, Lisburn, B T28 IXN
Bankers
U Ister Ba nl( INII, IA tvlain Street, Ballynahinch, BT24 8AP
Solicitors
Murlands (Ballynahinch), 2 Dromore Street, Ballynahinch, BT24 8AG
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 Irelancl, the Kirk
Session seel<s 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 fLirther the contribution of the Church to Christian witness and Service in the local com m unity. The Kirk
Sessions ha5 delegated to its Congregational Comm ittee the temporal affairs of the congregation including
administering all funds and property beloTrging to the congregation. Members of the Kirk 5ossion a re ex-officio
members of the Congregational Commiltee.

Presbvter
an
MAGHERAHAMLET PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND:
TRUSTEES. ANTrauAL REPORT (cont'd}
The Kirk Session con51Sts of the ordained minister and the ruling elders of the congregation. All members are
entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active
duty in the congregation, has no deliberative but on ly a casting vote.
Stated meetings of the Kirk session are held at least twice in each year.
To be chosen for tne office of the eldership in the congregation a person must be a voting member and 3 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 l(irk Session. Members are elected if they obtain two-thirds of those who vote.
Presbytery
Ui)der the Presbyterian Chu rch in Ireland form of governance the corporate oversight of a congre831ion is the
responsibility of a Presbytery wliich superintends generally the Spiritual and temporal afrairs of the congregatlOn5
assigned to it by the General Assembly of the Presbyterian Church in Ireland. Magherahamlet congregation of the
Presbylerian Church has been a5SiEneo to the Down Presbytery of the Presbyterian Ch urch in Ireland. The
membership of the Presbytery consists mainly of the active minister5 of congregations assigned to il by the
General Assembly, ministers who have retired from active duly and a n elder appointed by the Kirk Session of each
congregation.
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 legi51ative, 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 15 di5501ved. The membership of the General Assembly consists mainly of ihe 3Ctive
minister5 of each congregation, retired Ininsters and a representative elder appointed by the Kirk Session of each
congregation,
DESCRIPTION AND PURPOSE
The charitable purpose of the Congreg3tion is the advancement of religion.
Magherahamlet Congregation of the Presbyterian Church 15 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 fulfilling God's mission to our world.
The Congregation5 mission purpose 15 'To Know Christ and Make Him Known, such that, by the grace ofGod
people of all ages become fully devoted followers of Jesu5 Christ. Our vision is, by the grace of God, to be an
inclusive, welcoming community of Chrisvs people of all ages, which=

an
MAGHERAHAMLET PRESB YfERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND:
TRUSTEES, ANNUAL REPORT (cont'd)
is increasingly characterised by love for God, and love and concern for others,.
is committed to the historic Christia n gospel as revealed in the Bible-
is releva nt to people of this time and place.
The congregation aims to live out its M ission and Vision as a family of God's people by being..
A Covenant Comm unily.. where our relaiionsh ips are rooted in the promises or God by living faithfully toward
him and toward one another
An Intergenerational Comm unity= where adults intentionally take the lead to engage iNlth, encourage and
nurture younger members to maturity in Christ.
An Outward lookin8 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 3Uthority over
all we do, and that ihe Westminster Confession of Faith, along with the Larger a nd Shorter Catechisms set out
vlhat we understand the Bible teaches on key matter5 of Christian faith and practice.
ACTIVITIES AND OBJECTIVE5
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament ofthe Lord's
Supper ig observed on three occasions during the year and all those who have been baptised aiid who have made
a profession of fa ith in the Lord Jesus Christ 3 re admitted to the Lord's Supper. The congregation holds regular
Bible study meetings and ha5 a wide range of org3nisations and activities including-.
Sunday School
Youth Fellowship IG-Teaml
Bowling Club
Girls, Brigade
Women'5 Fellowship Ipresbyterian Women)
'Food Angels, Pastoral Ca re
Men for All Seasons
Women's Bible Study
Youth Wee1(
In 2024 all activities continued as normal. All organisations met a5 Usual. The 'Food Angels, continued their worl<.
Communion was held in January, May and November using the normal Communion clelivery.
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation rneet each Sunday morning at 11.30ain. The service is recorded in our sister church on Zoom at
loam, for those who are uiiable to attend in person. The option of hand sanitizing, mask wearinE and socia I
distancing 3re still available if desired.

Presbyter
an
MAGHERAHAMLET PRESB YTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND:
TRUSTEES, ANNUAL REPORT (cont'd)
Pastoral care
Member5 of the congregation who are unable lo attend church due to sickness or age are visited on a regular
basis by the minister, elders or by one of the congregation's pastoral visitors, when this 15 not possible, phone
calls are made, hospital visits continued.
Mission and outreach
The congregètion is situated in the midst of a rural rarming community. The farming undertalien 15 mainly
comprised of sheep. dairy and beef. Others living in the community are employed in local firms and busine55es,
many still mainta ining farms lianded down though the family. Many of those attending in the congregation
travel from outside the immediate area to attend worsh ip and the congregational organisdiions. The chiirch
seeks to encourage worship and outreach in the community and encourage devoiion to iollowing Christ thougli
involving the community in its 01-gani5ations arid services.
The con(Freg3tion support5 the United Appeal for Mission which is a central fund of the Presbyterian Church in
Ireland. This Tund enables congregaiions to 5UPPOrt the wider mission of the denominaiion and to do mission and
outreach on a denominational basis beyond what the congregation could do on its oKin. 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 suppori for the upkeep of church
premises, a5SISt5 Wlth the runiiing costs of U nion Theological College, the Church's training college for ministry
studeilts, and financially supports congregations in the areas of worship, disciplesh ip, global mission, outreach,
leadership and pastoral care.
The congregation also contributes to the denomination's annual World Development Appeal, and other speci31
appea15. fhese have included - Christian Aid,. Presbyterian Children's Society,. Poppy Appeal- Local Food Bank,
Daisy Lodge Children's Cancer Centre and congregational members on mission work. They also had speakers from
Sat7UK, Jews for Jesus and the Christian Institute at services and gave to these charities.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our Convenor and / or the
representative elder. 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 A55embly ofthe
Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. In 2024 the Assembly was held from
20th June to 22nd June, and was attended by our Stated Supply Minister and the representative Elder.
A5 part of its responsibility the Congi-egational Committee maintains the church graveyard, churcli grounds and
Congregational property on behalf of the congregation. Its aim is ensure adequate facilities for the outreach and
niission or the congregation and to endeavour to meet all relevant legal requirements.

MAGHERAHAMLET PRESBYTERIAN CONGREGATION OF THE PRESBVTERIAN CHURCH IN IRELAND:
TRUSTEES, ANNUAL REPORT Icont'd)
Organisations
Sunday School meets on Sunday mornings at 10..45am before the Church service. It offers age-appropriate
worship and Scripture teaching to children aged 4 - 16 iiears. In addition to the weel<ly programme, the Sunday
School organised a Children's Day Service on Sunday 26 May, followed by a lunch in the Church Hall. An excursion,
for the Sunday School members and their families, took place to Jungle Nl, near Moneymore on Saturday l June
and a trip to Airtastic, Li5burn for bowling took place on Saturday 16 November. A Christmas Partv W3s held in the
Church Hall on Saturday 14 December.
G-Team is the congregation's ministry for young people aged 10- 16 and meets twice monrhly on a Sunday
morning to encourage fellowship among the youth of the church and to support them pastorally. The members
are also eiicouraged to tal<e an active role in the Family Services at the end of each month, including reading Bibl-
passages and playing musical instruments.
Girls, Brigade - Girls, Brigade Northern Ireland has as its vision 'to be recognised as a dynamic, relevant, Christ-
centred organisation, effectively reaching out to 311 girls to value, n uriure a nd equip them for life. Our
progra mme for this yea r included a variety of badge work topics such as Helping at Home, Girls Brigade
Knowledge a nd there is alway5 time for some cooking, baking and crafting. We enjoyed a va riety of trips to Global
Adventure and Airtastic Lisburn as well as visitors such as HR Dance Studio, Sensory Splal and Kell,1'5 Roller Disco.
We held our annual Enrolment service in November 2024. We really enjoyed an exchange night with another
loca l G B compa ny, Edengrove Pi-esbyrerian G8. They iiisited us in October for some fellowship, Eames and
jewellery making. Our return visit lo them in November included painting post and planting spring bulb5. A great
experience for the girls and Seaders alike.
Wonder Women (Presbyterian Women)
Wonder Women are a Chi'istian Group, affiliated to Presbyterian Women, whose aim is to bring togelherwomen
of all ages from the community for fellowship and fun. They organise events throughout the year, usually around
five or six, designed to suit all tastes. These events cire open to all women reEardless of age, culture or creed and
are well advei-tised wilh in the comm unity The first event in March was 3 talli by Spud Bears, an organisation
which spreads God's wo rd with talking Teddy Bears,. also in March they tool( part in the World Day of Prayer with
515ter churches in the districl and in April they welcomed the Carlisles to speak about New Beginnings in Ugand3
at their special service.
In June their annual Family Walk and Picnic in Castlewellan Forest P3rk iNas rained off. In Octoberthere was a
Craft night, decorating terracotta pots and in November this wa5 a F3m ily Quiz Night and in December Carols at
the Cathedral in St Anne's Cathedral, Belfast.
Men For All Seasons
This group is made up of members from both churches. who meet approx. every quarter. A meeting point is
agreed for various locations depending on the climate and sulta bility which 15 Subject to weather conditions.
Normally fo rest parl( wa Ik5 or hill walks etc. wou Id be arr3nged so that conversation can take place in an open air
environment to share how God is working in lives today. This is to help build Spiritual relationships within the
group and in turn become more involved within both congregations. A picnic would be shared to edify the

Presbyter
an
MAGHERAHAMLET PRESBVTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND:
TRUSTEES, ANNUAL REPORT {cont'd)
body and also an afterword from Scriptures would be given to edify the soul. In addiiion io the planned wa Iks
this year we vislted 'Bicks Barn" on 2nd March 2024, which was well atiended by ra Ily cars enthusiasi5. Thi5 was a
brilliant display of many cham pionship wiinning cars. The walking group met at Keel point on 14th June 2024
which was enjoyed by all who attended. Due to the inclement weather conditions tliis year we had more indoor
events. We had a "Farm safely evening" with guest speaker William Sayers explaining how he lost his arm due to
a farming accident. This was supported by a representative from HSENI to give us an oveiview of the statistics of
farmiiig accidents and how best to alioid these from happening. This event was very well attonded. Andrew
Carlisle opened up his "Nissen Hui" on the evening of Ilth November 2024. This was to give the opportunity to
see and ha ndle a wealth of world thiar memorabilia linked to the American Soldiers being billeted at the Spa
corner. Andrew gave a very good and comprehensive presentation on their time spent at Spa.
Bowling Club
The Bowling Club meets weekly in the congregation from September through till May each yeai-. It has a strong
communitv TOCUS and welcomes all rrom the local community. In addition to the regular weel<ly meetings social
events are organised through the club 35SlSting in the raising of funds and support for charity.
Bible Study
The twice monthly Midweel( Bible Prayer Group, alternating between Spa and Magherahamlet, studied 'Building a
People of Faiih, by lan Coffey and Ruth Dearnley and then recommenced in September with 'lsaiah-Trusting God
in Troubled Times, by Howard Peskett.
On alternate Thursday evenir¢gs, in the months between September and June, a group of ivomen meet for mutual
discipleship and encouragement. The aim has been to encourage one another in seeking to apply God's will and
ways inio every area of busy and often stressful lives, reaching for the goal of becoming more like Christ in all
relationships. This year, the source material used was The Bible Society's The Bible Course, a structured
chronological plan tjsing daily personal Bible readings, followed by a fortnightly group studi,, It is a reminder of
the 'oiie big story, of God's plan for mankind, from the beginning of Genesis through to the vision ofa new
creation in Revelation.
Food Angels
This is an informal ministry which operates as part of our pastora I care programme. Meals are provided at times
of stress, for example at times of ill-health, recovery or bereavement, as well as on happier, but no less
demanding, times such a5 the birih of a child. rhi5 service continued throughout 2024.
Midweek Prayer Meeting.
A Prayer meeting is held in Spa Presbyterian church for both congreg3tion5 on a Thursday morning on a weekly
basis except for the month of August.

MAGHERAHAMLET PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND:
TRUSTEES, ANNUAL REPORT Icont'd)
Child Protection
The Church has a child protection policy which is followed within the Organisations, reviewed at Session meetings
and updated every three years, as per guidelines.
Holiday/Youth Bible Week
During the week beginning 29 July a Holiday Bible Club for PI-P6 boys and girls and a Youth Bible Week fo r those
aged P7-Ye3r 14 was jointly organised with members from Spa Presbyterian Church and ,leld in the Arnold Hall,
Spa. Several of the older teens from both congregations look a leading role in delivering the Holiday Bible Club.
The wee1( concluded with 3 barbeque on the Friday evening and a joint service in Spa Presbyterian Church on
Sunday 4 Augusi.
Volunteer5
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on
comm ittees and helping with organisations and other ch urch 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 Christia n Gospel of the Lord Jesus Christ through the advancernent of
religia n.
The direct benefits which flow from the purposes of the Church include the gaininE of a n understanding in
Christian beliefs a5 Set out in the Bible and in the Church'5 subordinate standard5 Ithe Westminster Confession of
Fa ith 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 Christ13n beliefs and
standards in the loc21 community such a5 through the care of those in need (including the sick, disabled and
bereaved).
Generally the above benefits are delivered locally by congregations and the ir members, or are facilitated through
presbyteries or a re organised and delivered centrally. Loc31 delivery is facilitated by centra I resources in almosl 311
cases. Public acce55 is made known through the use 01 noticeboards, printed material. press advertisement, and
social media or in other ways.
The benefits are demonstrated through regiilar 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 ha rm. The only private benefit flowing from our purpose is related to M inisters,
M issionaries, Deaconesses, Irish iwission workers and Lay Agents who receive benefits as a result of their holding
office or employment. However, this is incidental 3nd neres5ary in order to further our charitable purpose. There
are no other private benefits. The beneficia ries of this purpose are members, their faniilie5, Other individua15 that

MAGHERAHAMLET PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCTrI IN IRELAND:
TRUSTEES, ANNUAL REPORT {cont'd)
ihe Presbyterian Church in Ireland 15 in direct and indirect contact Ivith, the community in which pastoral services
are provided and other comm unitie5 througlioLft Northern Ireland, the Republic of Ireland, and worldivide which
benefit from our engagement with and support for both Christian and other secular organi5ations, charities and
individual members of the public.
The Kirk Session has had regard to the Charity Comm ission's Public benefit requiremeni siatutory guidance.
FINANCIAL REVIEW
The congregation's main source af income is members, contributions through the Weekly Freewill Offering.
There were 147 contributors during the year1135 in previous year, 20231 donating a total of £30,8981£26,906 in
previous year, 20231
Total Income of the congregation during the year was L69,753 compared to £67,437 in the previous year. Th
increase being mainly due to more donaiions received. Total expenditure increased from £47,289 in 2023 io
E61,004.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for prepa ring the annual report and the financial statemenis 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 6413) of
the Charities Act I￿Orthern 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 aiid disclose with reasonable accuracy at any time its financial position. They are also
responsible for safeguarding the asset5 of the congregalion and hence for taking reasonable steps for the
prevention a nd detection of fraud and other irregularities.
Approved by the Kirk Session at a meeting on
2u'J x and signed on its behalf. by
Mr David Whan
Dr Roberi Whan
Date-.
Date.. I
2)

Independent examiner's report to the charity trustees of Magherahamlet Congregation
of the Presbyterian Church in Ireland
I report on the accounts of the charity for the year ended 31 December 2024
Respective responsibllities of charity trustees and examiner
As the cnarity'S trustees, you are responsible for the preparation of the accounis in
accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
Examine the accounts under Section 65 of the Charities Act
Follow the procedures laid down in the general directions given by the
Commission under Section 65{9)(b) of the Charities Act
State whether particular matters have corne to my attention
Basis of independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and
niy examination was carried OLIt in accordance with the general directions given by the by
Charity Commission for Northern Ireland ijnder section 65(9)Ib) 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 a
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:
1. That accounting records 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
Charitieo Act.
4. That there is further information needed for a proper understanding of the
accounts to be reached.

Independent examiner's report to the charity trustees of Magherahamlet Congregation
of the Presbyterian Church In Ireland continued
I have completed rny examination and have no concerns in respect of the matters (l) to14)
listed above and, in conneciion with following the directions of the Charity Commission lor
Northern Ireland: I have found no matters that require drawing to your attention.
en Mckee
30 Bachelors Walk
Lisburn
BT28 1XN
30 April 2025

an
MAGHERAHAMLET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Receipt5
Donations and legacies
Charitable activities
Oiher trading activities
Investment Income
Other
38,272
2,523
10,076
5,290
48,348
7,813
44,309
7,149
7,520
2,690
52
3,330
7,572
6,020
7,084
8,895
51,005
18,748
69,753
67,437
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
51,005
18,748
69,753
67,437
Payments
Raising funds
Charitable activilie5
Investment costs
Other
444
31,786
444
54,192
22,406
44,520
6,368
6,368
2,450
32,230
28,774
61,004
47,289
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
32,230
28,774
61,004
47,289
Net receipts I Ipaymentsl
Transfers beiween funds
18,775
19,5121
110,0261
9,512
8,749
20,148
Net movement in funds
Funds brought fomard
9,263
46,906
(5 141
37,179
8,749
97,881
20,148
77,733
13,796
Funds carried forward
12
56,169
36,665
13,796
106,630
97,881

Presbyter
MAGHERAHAMLET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restrlcted
Funds
Endowment Total Funds Total Funds
Funds
2024
2023
Funds Reconciliation
Ban1< and Cash at STart of year
Net movement in funds
46,906
9,263
37,179
(5141
13,796
97,881
8,749
77,733
20,148
Bank and Cash at end of year
56,169
36,665
106,6JO
97,881
Bank & Cash Balances
Bank Deposit Accounts
Bank CiJrrent Accounis
Cash in Hand
13,796
92,594
240
13,796
84,015
70
106,630
97,881
Other Assets
Fixed Assets- Note 10
Church Premises
Iiivestments- Note 11
Gift Aid receivable on donations
1,239,235
374,605
7,509
1,199,647
362,787
6,651
1,621,349
1,569,085
Liabilities
Other
Approved by the Kirlc Session at a meeting on -@4Li and signed on its behalf by
Mr David Barr
Mrs MarEaret Broome
Date:
Date: 19

MAGHERAHAMLET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO TFIE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BA51S 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)
2Q15 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, tlie capital of whicli must be retained either permanently or atthe
congregation's discretion; the income derived from the endowment is to be used eitlier 35 restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise (al iD.come from endowments wliich is to be expended only on tlie restricted
purposes intended by the donor and Ibl revenue donations or grants for a specific congregational
activiiy intended by the donor. Where these funds have unspent balances. interest on their pooled
investment Is apportioned to the individual fund5 on an average balance bas15.
Unrestricted funds are income funds which are to be Spent on the congregarion's general purposes.
Designated funds are gener31 funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving
L005e collections
Donations and gifts
Gift Aid
Legacies and bequest
30,898
1,155
260
5,959
6,679
2,373
190
834
37,577
3,528
450
6,793
33,957
3,958
200
6,194
38,272
10,076
48,348
44,309

Presbvter
an
MAGHERAHAMLET CONGREGATION OF THE PRESBYTERIAN CHURCkJ IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2024
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Tot31
2024
Total
2023
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
2,523
155
1,225
2,678
1,225
2,564
655
1,510
2,400
1,510
2,400
1,700
2,230
2,523
5,290
7,813
7,149
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Letting of premises
Tr3ding income
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Dep051t interest
General Investment Fund
Rents investment propertie5
Other investment income
1,404
116
6.000
52
1,456
116
6,000
993
91
6,000
7,520
52
7,572
7,084

MAGHERAHAMLET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Insurance claims
Other income
2,690
3,330
6,020
8,895
2,690
3,330
6,020
8,895
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
444
444
319
444
444
319
CHARITABLE ACTIVITIES
Unrestritted
Funds
Restritted
Fund5
Endovjment
Funds
Total
2024
Total
2023
General A55embly Assessments
Presbytery fees
Ministry and support staff c05t5
Congregational running expenses
Donations to M i55ion5 and cha rities
Governance costs
9,039
339
6,800
14,228
I,iio
270
9,039
339
6,800
30,277
7,467
270
4,504
392
6,650
25,508
7,196
270
16,049
6,357
31,786
22,406
54,192
44,520

Presbvter
MAGHERAXAMLET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restrirted
Fund5
Endowment
Fund5
Total
2024
Total
2023
Investment propertie5 expense5
6,368
6,368
2.450
6,368
6,368
2,450
10. FIXED ASSETS
The congregaiion owns the Church premises 51tuated at 84 Magherahamlet Road, Ballynahinch, BT24
8JZ and the associated fixtures, fitting5, plant and machinery. These have an insurance value of
£1,239,235.
11. INVESTMENTS
The congregation has the following inve4tments. Amounts are shown at market iialuation.
2024
2023
Genei'al Investment Fund
Property
4,899
369,927
4,678
358,109
374,826
362,787

an
MAGHERAHAMLET CONGREGATION OF THE PRESBYTERIAN CHLIRCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
31 December 2024
12. FUND BALANCES
Fund
B3lance at
start
RestaTed
Receipts
Payment SurplLlS /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
General Fund
46,906
51,005
32,230
18,775
(9,5121
56,169
46,906
51,005
22,230
18,775
19,5121
56,169
Restricted Funds
Property Fund
Manse Fund
United Appeal
Christian Aid
Pres. Ch ildren's Society
Poppy Appeal
World Development
Christian Institute
Jesus for Jews
Ed ucation Authority grant
Girls Brigade
Bowling Club
31,209
1,411
8,113
10,158
6,368
4,227
370
378
200
991
70
120
600
5,292
12,045}
(6,3681
{3751
29,164
4,043
9,000
375
3,852
370
174
200
858
70
120
600
4,201
190
12041
204
11331
133
3,315
1,244
11,0911
19D
1200}
2,024
1,434
37,179
18,748
28,774
110,0261
9,512
36.665
Bequests Invested
13,796
13,796
13,796
13,796
Total
97.881
69,753
61,004
8,749
106,630