an
GARRYDUFF 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 {NIC105305)

an
GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024
including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Garryduff congregation of the Presbyterian Church in Ireland
83 Garryduff Road
Ballymoney
Co Antrim
BT53 7DF
Registered Charity in Northern Ireland (NIC105305)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Mr Robert John Mcclements
Mr John Young
Mr Desmond Moore
Mr Stanleyjames Lee MBE
Mr William Mervyn Ferris
Mr David Brian Mcconaghy
Mr John Beattie
Rev C Mulvenny
Mr Samuel John Wilson Campbell
Mr Roy Cunningham
PRINCIPAL OFFICE BEARERS
Clerk of Session
Treasurer
Mr Stanley James Lee MBE
Mrs Joanne Morrison
INDEPENDENT EXAMINER
Mr John Mcmullan ACMA CGMA
sc High Street
Ballymoney
BT53 8AH

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GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
BANKERS
Santander
14 The Diamond
Coleraine
Co Londonderry
BT52 IBP
SOLICITORS
Thomas Taggart & Co
27 Church Street
Ballymoney
Co Antrim
BT53 6HS
STRUCTURE AND MANAGEMENT
The Klrk 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
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 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, except that the Moderator, the
ministers in active duty in the congregation, has no deliberative but only a castin8 Vote.
Stated meetings of the Kirk session are held at least five in each year 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.

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GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
Presbytery
Under the Presbyterian Church in Ireland form of governance 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. Garryduff
congregation of the Presbyterian Church has been assigned to the Route 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.
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.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Garryduff 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 fulfilling God's mission to our world.
The congregation's mission purposes is 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, which:
is increasingly characterised by love for God, and love and concern for others.
is committed to the historic Christian gospel as revealed in the Bible.
is relevant to people of this time and place.

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GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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 practice.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the
Lords Supper is 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's Supper. The
congre8ation holds regular bible study meetings and has a wide range of organisations including".
Sunday School
Mothers and Toddlers
Cuppa and a chat
Bowling Club
Thursday Fellowship
Kingdom Kids
Senior Youth
Presbyterian Women
Cuppa and a chat
Youth club

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GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 12 noon. During the week, the midweek
Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures
and for a time of prayer.
There is also a prayer meeting before the Sunday service at 11.30 and a Sunday evening prayer meeting
at 7.00pm.
As well as our regular services during the year I child was baptised, we had I marriage service and gave
thanks for faithful service and sought to comfort those who had been bereaved during the year.
At 31 December 2024, there were 182 communicant members and 158 families connected with the
congregation. The average week attendance at morning worship is 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, elders or by committee members. Session inform the convenor of those who
might benefit from a visit due to illness or otherwise.
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 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 student5, and financially supports congregations in the areas of worship,
discipleship, global mission, outreach, leadership and pastoral care. One of our members was supported
by the congregation when she visited India in support of Children in Poverty.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and a
representative elder. This provides an important link between the congregations and the wider structures
of the church. We have contributed to the Reconfiguration of Ministry Task Group / Green Paper.

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GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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 held in Assembly Buildings, Belfast, in June.
Property
During the year, there were no major repairs or improvements to the Church property. Work started
during 2022 was completed at the Manse as well as ensuring that it is ready for the new manse family
when the time arrives. Satisfactory surveys were completed.
Organisations
Sunda
School
The children come to church and then after the children's talk they go out to Sunday school. There are 5
teachers involved in teaching the lesson on a rota. After the lesson the children are split into 3 different
age groups and using Go teach material they discuss the lesson and complete the workbooks. There are
at present 20 children on roll.
Presb
erian Women
It meets on the second Thursday of the month Jan- March and Oct - Dec with an annual outing. It is our
prayer that women may know the light of God's presence as we meet together in friendship and love. It
is open to all women who wish to attend. Our attendance has remained steady with 30 members at
present. The Theme for the year is Entrusted"
with our health and well-being, with caring for others,
with our talents etc. The "Entrusted with our health and well-being" was attended by both men and
women from our own congregation who came along for a health check as well as invitations being given
to and accepted by others from the local community. As a result some younger ladies started to attend
pw.
Mother and Toddlers
This group meets every Monday morning from 9.30am
11.30am during term time. It is open to all
parents with preschool children in the congregation and the surrounding community. We provide a safe
area for children to play together under the supervision of their parent of guardian.
Kin
dom Kids
This group meets in Garryduff hall every Thursday {term-time) from 6.45pm to 7.45pm. Children aged
from 4 to 11 years of age come to enjoy fun, Bible stories¢ quizzes and games. The group is open to all
children in the local area. Around 15 attend.

Presbyter
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GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Thursda
Club
This club meets once a month in the minor hall from 2.30 pm to 4.00 pm. Various speakers are invited as
well as a Quiz afternoon. Everyone comes along to enjoy fellowship over a cup of tea. In June a day trip
was organised to Newcastle followed by a meal at Millside Restaurant CIou8hmills. This was very
enjoyable. Around 20-25 attend each month.
Bowlin
club
The bowling Club exists to promote friendship and enjoyment through the sport of short mat indoor bowls
in our congregation and the wider community. Bowls is a sport for any age and we therefore have no age
limit. We meet every Tuesday evening from 8pm to 10.30pm approximately, in the main hall, with
normally 16-20 members per night. Several friendly matches are planned throughout the season with
other local church bowling clubs. These are played home and away. We also have an annual dinner/prize
night in May each year.
Midweek
This group meets on a Wednesday evening every other week in the minor Hall. On alternate weeks they
meet in Dunloy who are in a linkage with Garryduff. There is a time of praise, bible study and a short time
of prayer. During the vacancy we have been provided with a number of very capable speakers who have
all contributed to times of good teaching and fellowship. Linda McAuley from CEF came along to speak
about her work with Child Evangelism Fellowship. There are around 20 attending at present.
Senior Youth
The senior youth meet in the Church hall on the first Sunday evening of the month at 8pm for about an
hour. The group meets for fellowship together in the form of hot chocolate and buns followed by an Bible
study session looking at Bible lessons using various activities. There was a special Christmas themed night
looking at the commonly told Nativity story versus the account recorded in the Bible.
a and Chat
This group meet every Monday morning from 10am until 12 noon for tea/coffee along with toast,
pancakes, scones, banana bread, fruit loaf etc and perhaps a tray bake or biscuit. It is attended by anyone
who is able to drop in. The craic is good and many different topics can be discussed. Some stay for most
or all of the time while others drop in for a short time and then get back to work. Numbers vary but we
could have over 20 most days. This has resulted in some starting to attend church services.

Presbyter
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GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Youth Club
The youth club restarted this year with 12 regularly attending the nights held on the 2nd Saturday in the
month. They meet together for games, a short epilogue and finish with some refreshments. The year
starts with a trip to the lake in Kilrea followed by food in the hall. At Christmas we had a Christmas movie
night with the obligatory snacks. The use of instagram has helped to engage the members.
Holida
Bible Club
A Holiday Bible Club was held in the last week of June for children of Primaryschool age. It concludes with
a BBQ attended by parents and friends. This is a means of outreach into the local community.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime 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
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).
Generally the above benefits are delivered locally by congregations and their members, or are facilitated
through presbyterie5 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.

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GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
The purpose does not lead to harm. The only private benefit flowing from our purpose is related to
Ministers, Missionarie5, 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 107 contributors durin8 the year [2023: 109] donating a total of £53,973 (2023:
£50,415).
Total Income of the congregation during the year was £105,497, compared to £105,459 in the previous
year. The level of income for 2024 remained at a similar level to 2023 in our goal to be given leave to call
by Church house for a minister.
Total expenditure decreased from £95,139 to £69,062 excluding depreciation. This decrease is due to the
continued vacancy where we have not had to pay for a minister and the associated costs of national
insurance and pension contributions.
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) 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 on I t f è, 2025 and signed on its behalf by
Mr Stanley Lee MBE
SZ-•
10

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GARRYDUFF CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31 December 2024, which are set out on pages
14 to 22.
Respettive responsibilities of charity trustees and examiner
As the charity's trustees you 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 sertion 65 of the Charities Art
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 come to my attention.
Basis of independent examinerfs 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 Charity Commission
for Northern Ireland under section 65{9)(b) 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 concernin8 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. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be
reached.
11

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GARRYDUFF CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND (cont'd)
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters {1) to {4) listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawing to your attention.
Jo
John Mcmullan ACMA CIMA
Chartered Management Accountant
sc High Street
Ballymoney
BT53 6AH
Date..
12

Presbyter
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GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
62,490
31,309
4,543
93,799
4,543
95,098
3,158
30
368
6,805
81
4,115
579
2,380
660
6,495
Sale of Investments
Sale of fixed assets
Loans Received
66,686
38,811
105,497
105,459
Total Receipts
66,686
38,811
105,497
105,459
Payments
Raising funds
Charitable activities
535
37,324
66
60,656
601
97,980
711
122,191
Purchase of Investments
Loan Repayments
37,859
60,722
98,581
122,901
Total Payments
37,859
60,722
98,581
122,901
Net receipts / {payments)
Transfers between funds
28,827
(2,486)
{21,911)
2,486
6,916
(17,443)
Net movement in funds
Funds brought forward
26,341
45,224
{19,425)
657,225
6,916
702,449
(17.4421
719,892
Funds carried forward
12
71,565
637,800
709,365
702,449
13

Presbyter
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GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
Funds
2024
Total
Funds
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
36,036
24,698
74,078
(7,330)
110,114
17,368
99,704
10,410
Bank and Cash at end of year
60,734
66,748
127,482
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
110,114
59,788
67,457
236
64,128
45,805
181
127,482
Other Assets
Fixed Assets - Note 9
Church Premises
Fixtures, Fittings & Equipment
Investments
Gift Aid receivable on donations
Prepayment
Grants
110,114
548,396
21,079
574,312
6,501
12,598
550
11,756
533
582,623
593,102
Liabilltie5
Independent Examination fee
Creditor
600
140
600
167
740
767
Approved by the Kirk Session on 2g ty tr. 2025 and signed on its behalf by
14

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GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2024
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 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 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 funds are general funds set aside by the congregation for use in the future.
FIXED ASSETS
The charity has the right to occupy and use for its charitable objetts certain tangible fixed assets, including
the Church, hall and manse, vested in local Trustees. No consideration is payable for the use of these
assets. Expenditure incurred on the repair or maintenance of these assets is charged as resources
expended in the statement of financial activities in the period in which the liability arises.
All tangible fixed assets having a value to the charity greater than one year, other than those acquired for
specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or
initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Freehold buildings
50 years
Fixtures, fittings and office equipment
10 years
Computer equipment
4 years
15

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GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
for the year ended 31 December 2024
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving..
Freewill offering
Building Fund
United Appeal
Harvest
Easter
Moderator's Appeal
Earthquake Appeal
PW Service
Children's Day
Christmas Appeal
Students, Bursary
Loose collettions
Donations and gifts
Gift Aid
Legacies and bequest
53,973
53,973
5,660
4,530
6,572
4,232
5,660
4,530
6,572
4,232
50,415
4,626
4,645
5,938
4,865
585
240
682
2,764
341
637
337
341
637
337
506
1,068
175
4,562
3,195
1,574
175
12,573
3,195
1,837
5,900
11,751
850
8,011
62,490
31,309
93,799
95,098
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Income from charitable activities
Graveyard fees
Membership fees
Organisations
Fundraising events:
Stew Lunch
Spring Tea
PW mission boxes & collections
1,000
195
362
1,000
195
362
600
100
478
982
1,268
736
982
1,268
736
1,315
665
4,543
4,543
3,158
16

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GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
for the year ended 31 December 2024
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
Letting of premises
30
30
INVESTMENT INCOME
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit interest
81
579
660
368
81
579
660
368
OTHER INCOME
Unrestritted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Other income:
Wayleave
Church magazines
PW Meal
Trips
Grant income
Insurance claim
Misc income
Convenors fees
Church repairs
358
358
616
1,456
300
616
1,456
300
364
600
2,162
2,600
118
2,310
1,329
118
2,310
1,329
456
615
4,115
2,380
6,495
6,805
17

Presbyter
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GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
for the year ended 31 December 2024
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
535
535
66
66
630
81
535
66
601
711
CHARITABLE ACTIVITIES
Unrestrlcted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses:
Worship & outreach
Congregational lunches
Miscellaneous
Property
Utilities
Property upkeep
Graveyard maintenance
Manse repairs
Insurance
Depreciation
Donations to Missions and charities
Governance costs
4,695
410
19,353
4,695
420
19,798
10
445
8,783
420
34,049
743
6,559
7,302
8,930
2,739
2,235
2,810
1,429
4,239
2,553
113
3,490
3,981
1,268
1,394
6,043
4,094
1,268
1,394
5,055
29,604
13,528
540
5,886
7,684
296
2,595
4,670
27,762
15,538
604
5,055
648
404
540
28,956
13,124
37,324
60,656
97,980
122,191
18

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GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT5 (cont'd)
for the year ended 31 December 2024
FIXED ASSETS
The congregation owns the Church premises situated at 126 Garryduff Road, Ballymoney and the
associated fixtures, fittings, plant and machinery. These have an insurance value of £1,994,480 as valued
by Mr lan Maconachie on behalf of Oval James on Ilth July 2014.
The Church properties were revalued in December 2022 by R Davis & Company on behalf of Arthur J
Gallagher at a value of £3,766,008.
10. TRUSTEE REMUNERATION AND RELATED PARTYTRANSACTIONS
Mr Desmond Moore, who is a Trustee, received £332 (2023: £313) for providing his services as supply
speaker during the year.
Rev Campbell Mulvenny, who was a Trustee, received £6,396 (2023: £1,901} for providing his services as
the Vacancy Convenor for the Congregation during the year.
19

an
GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
for the year ended 31 December 2024
11. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
Freewill Offering
Hill Legacy
37,408
7,816
66,605 {37,859}
81
28,746
81
(2,486)
63,669
7,897
45,224
66,686 (37,859)
28,827
{2,486}
Restricted Funds
Building Fund
Sunday School
pw
Senior Youth
United Appeal
Easter
Harvest
Christmas Appeal
Graveyard
Ministry
Outreach - Individuals
Bowling
Mother & Toddler
Outreach - organisations
Midweek
Choir
Kingdom Kids
Thursday Club
Cheers
Cuppa and a chat
DAERA grant
Hoilday Bible Club
71,565
628,009
1,467
2,020
1,390
57
126
7,545 (37,073) {29,528}
1,145
(1,066)
79
7,708
(6,445)
1,263
(641)
(641)
(5,570)
(294)
4,834
5,247
9,457
139
1,200
1,000
237
{4,9601
(5,2471
607,938
1,685
4,483
1,749
5,276
4,834
7,870
416
1,000
116
1,225
195
240
(2,623)
(416)
{1,268)
(48}
{1,725)
(30)
(149)
304
11,344
1,183
2,017
888
5,566
415
(268)
68
(500)
165
91
36
11,412
683
2,182
979
4,576
581
266
(100)
(78)
{136)
(1,202)
{668)
(990)
166
(78)
(136}
(440}
(668)
68
355
891
78
136
540
762
68
455
223
1,125
{375}
(1,109)
(375)
(896)
213
750
896
657,225
38,811 (60,722) {21,911)
105,497 (98,581}
2,486
637,800
Total
702,449
6,916
709,365
20

an
GARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
for the year ended 31 December 2024
Purposes of Restrirted Funds
Building Fund- Building, upkeep and maintenance of Church property
Easter- Special collection that the Congregational Committee decides annually on the purpose
United Appeal- Collection held annually to fulfil the obligation from Church House
Ministry- Money left to the Minister of the Church to use
Sunday School- The provision of bible teachings to the young people of the congre8ation
PW- The running of the PW
Senior Youth - The running of the Senior Youth club
Bowling Club-The running of the bowling club
Mother & Toddler Group- The running of the Mother & Toddler Group
Junior Youth- The running of the Junior Youth Fellowship
Midweek- To support mission work
Holiday Bible Club - To support the outreach work to school children during the last week in June
Presbyterian Children's Society- Monies collected for the PCI Children's fund
Outreach (Individuals) - Monies collected to help members of the congregation with the cost of going on
outreach teams
Outreach (Organisations) - Monies allocated to help organisations organise events with an outreach
element
Graveyard - The maintenance of the graveyard
Thursday Club- To support the work of the Thursday Club providing friendship for anyone who is free to
meet in the afternoon.
Earthquake Appeal- Collection held to help the work of Tearfund after an earthquake in Turkey and Syria.
Cuppa and a Chat-The running of the group
Men's Ministry- To provide fellowship to the both men from our congregation and the local community.
Coronation - To celebrate the King's Coronation
Daera - A restricted fund to purchase capital items in line with the letter of offer
21