an
DUNLOY CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered Charitty in Northern Ireland (NIC105306)

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DUNLOY CONGREGATION OF THE PRESBYTER￿1 CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The T￿Ste¢S present their Annual Report and Financial Statements for the year ended 31 December 2022
including a Statement of Assets and LiabiLities &s at that date.
REFERENCE AND ADMtMSTII4TIVE DETAILS
Dunloy Co]wegation of the Presbyterian Church in Ireland.
Co￿espOndenCe address.. Main Street. Dunloy, Co. Alltrim. B T44 9AB.
Registered Charity in Northern Ireland (NIC105306).
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were..
Rev Rodney Moody (resigned i o¢b September 2023) Mr Stuart Gowland
Mr Jonathan Gault
Mr Jim Sayers
Mr Ha￿1$ Gerrow
Mr Thomas Paul
PRINCIPAL OFFICE BEARERS
Minister:
Clerk of Session:
Treasurer..
Rev Rodney Moody (resigned ioth September 2023)
Mr Jonathan Gault
Mr Stuart Gowland (resigned 22nd May 2023)
Mr Harris Gerrow (appointed 22nd May 2023)
INDEPENDENT EXAMINER
James Gill¢spie (F.C.A.)
Stevenson and Wilson
Chartered Accountants
22-30 Broadway Ave,
Ballymena.
BT43 7AA.
BANKERS
Danske Bank
SOLICITORS
Greer Hamilton Galley Murphy Carey
27 High Street,
Ballymoney,
BT53 6A

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DUNLOY 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 th¢ 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
Sessions has delegated lo its Congregational Committee the temporal affairs of the congregation including
administering all funds and property belongiug to the congregation. Members of the Kirk Session are ex-officio
members of the Congregational Committee.
The Kirk Session consi5t5 of the ordained minister and the ruling elders of the congregation. All members are
entitled to propose, speak and exercise equal votes at meeiings, except that the Moderator, the ministers in active
duty in the congregation. has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held at five 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 ordinances. The selection of those proposed to be called to the otrice can be either by the
Congregation or by the Kirk Session. Members are elected if they obiain twowthirds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland fonn of governarAce 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. Dunloy 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 &8signed to it by the General
Assembly, mÉllSters 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 atkd judicial authority. in dealing with all matters brought before it. The
Gelleral Assembly is nornially constituted during the fwst week in June for worship and to conduct its business.
At the end of business it is dissolved. The membership of the Generdl Assembly consists mainly of the active
ministers of each congregation. retired minsters and a representative elder appointed by the Kirk Session of each
congregation.

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DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Dunloy Presbyterian ChuTch is a congregation of the Pre5byteriaD Church in Ireland. The Presbyterian Church in
Ireland, as a Refornied Church within the wider body of Christ is grounded ID the Scriptures. and exists to love
and honour God through faith in His Son and by the power of His SpiriL and to enable her members to play their
part in fulfilling God's mission to our world.
The congregation's mission statement is as follows by the grace of Go4 10 help people of oil ages becomefylly
devoÈedfollowerJ ofjesus Christ. Our vision is. by ihe grace ofGo4 10 be an incI￿1Ve. welcoming commup7ity of
Christ's people of all ages. which..
is increasingly characterised by lovefor God, and love and concernfor oihers,.
is commitled io the historic Christian gospel ￿% revealed in the Bible..
is relevant topeople ofihis time andplaca
The congregation aims to live oul its Mission and Vision as afamily ofGods people by being."
A Cov¢nanl Community.. where our relalionships ore rooted in the promises of God by livingfaithfylly
toward him and ioward one anoiher
An Jnlergeneralional Community.. where adulis inlentionally take the lead to engage with. encourage
and nurture younger members io maturity in Chrisi.
An Outward looking Community.. where w¢ wanl Ihe blessings of God ihal belong to U5 in the gospel to
become blessingsfor oihers beyond ihe bounds ofour community.
As a congregation of the Presbyierion Church in Ireland, we believe ihai ihe Bible is the sttpremc
auihority over all we do. andthai ihe Wesiminsrer Confession ofFaiih, along wilh ihe Larger andshorfer
Calechisms ser out whal we underslandihe Bible leaches on key mailers ofchrislianfairh andpractice.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join.
The Sacrament of the Lord5 Supper 15 observed on several occasions durlng 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 holds regular bible study rneetings and has a wide range of organisations including..
Sunday School
Bowling Club
Presbyterian Women
Mid-week

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DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation nornlally meets for worship each Sunday at 10.45aTn. During the week the Bible Study provides
an opportunity for members to meet together for fellowship, to study th¢ scriptures and for 8 time of prayer.
There is also a prayer meeting before the Sunday service ai 10.15am and a monthly prayer meeting on the second
Tuesday of the month at 8.00pm.
At 31 December 2022 there were 84 cornmunicw]t members and 56 families connected with the congregation.
The average week attendance at morning Worship is 40.
Pastoral care
Members of the Congregation who are unable to attend church due to sickness or age who would have beeT] visited
on a regular basis by the minister, elders or by phone if ullable to call round in person.
Mission and outreach
At a local level the congregation ran a m¢55y Church night and a kids movie nighL
From the Midweek collection we support a child through adopt a child and through our Sunday school collection
we sUPPOrt a child from Uganda.
Through the Presbyterian Woman, there was donations to PW Mission Fund of £600 and senior Citizens Christmas
hampers costing a total of £216.
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 financtal support for mission personnel at horne and overseas. assists congregations with the deployment
of locally based Staff. enables church planting, provides grant support for the upkeep of chuTch premises, assist
with the running costs of Union Theological College. the Church's training college for ministry students. and
f￿ancIallY sUPPOrts congregation in the areas of worship, discipleship, global mission, outreach, leadership and
pastoral care.

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DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders.
This provides an important link between the congregations and the wider structures of the church.
General Assembly
The minister and the representative elder were nominated to attend the meetings of the General Assembly of the
Presbyterian Church in Ireland, held in Assembly Buildings in BelfasL in June.
Property
There was one major repair and maintenance project carried out this year with work done to tarnlac around the
hurch hall costing a total of £18,972.
Organisations
The Presb
erian Woman's organisation meets on the I st Monday of every month from October through to April.
There are currently 14 members on it's roll. Meetings consist of bible study and guest speakers with a Christian
Ethos. The PW norn]ally raise5 money through fundraisers such as the Michaelmas Tea but which has now
changed to a Pudding Party night and it's annual church service. Money was also raised from donations from the
hurch and PW m¢mbers and this helped support charities such as the PW Mtssion5 Fund.
Dunlo
Bowlin
Club meets each Thursday night from September to mid-April. We have approximately 24
members. We belong to the North West Bowling League and play competitive matches once a week. We also run
an annual singles tournament in early January with the proceeds going to local charities.
Sunda
School is held each Sunday and consists of a juntor class for ages 4 9 and a sentor class for ages 10
early teens. On average there are roughly 4 - 6 children attending the junior class and 2 - 4 children in the senior
class. The children belp support a child in Uganda througb their weekly collection. There was a Christmas party
and Sunday School trip this year for the first time since 2019.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on
committees and helping with organi7ations and other church activities.

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DUNLOY 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 knovn) the Christian Gospel of the Lord Jesus Christ through the advancement of
reliElOn.
The direct benefits which flow from the PUTposes 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 ShorteT and Larger Catechisms) leading to spiritual and moral development and Oppo￿nitieS for
response to Bible teaching. In tum. this framework leads to practical expressions of Christian beliefs and standards
in the local community such as thTough the care of those in need {includiT]g 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 access is made known through the use of noticeboards, printed material, press advenisement,
websites, and social media or in other ways.
The benefits are demonstrated 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 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 treland is in direci and indirect contact with, the community in which pastoral services
are provided and other comrnunities throughout Northern Ireland, the Republic of Ireland, and worldwide which
benefit froTll OUT engagement with and support for both Christian and other secular organTsations, charities and
individual members of the public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.

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DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
FINANCIAL REVIEW
There was a total incorne of £45.956 in 2022. increasing from £40.200 in 2021.
Total expenditure increased from £32,442 in 2021 to £73.500 in 2022. The main reasons for the increased level
of expenditure are increased church running costs, repairs and maintenallce and donations to tThissionaTies and
charities. These increases are partly due to expenditure being deferred after the COVID-19 pandemic.
STATElktENT 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 congregation s total income doe5 not exceed £250,000, the Tn￿te¢S have elected under SectiOT] 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 taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by the Kirk Session on 281h August 2024 and signed on its behalf by:
SignaNre'.
Signature:
Name:
Mr. Stuart Gowland (Trustee)
Name:
Mr. Jonathan Gault (Clerk of Session)

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II¥DEPENDENT EXAMtNERS REPORT TO THK TRUSTEES OF DUNLOY
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of Dunloy congregation for the year ended 31 December 2022. which are set out on pages
9t0 14.
Respeetive responsibilities of charity trustees and examiner
As the charity's twstees you are responsible for the prepardtion of the accounts 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 th¢ CoD)mission under section
65(9)(b) of the Charities Act
state whether particular matters have come 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 my examination was
carried out in accordance with the general Directions given by ihe Chariry 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. Il also included consideration of any unusual items or disclosures in the accounts,
and seeking explanations froTn you as 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:
l. That accounting records were Tjot 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 fvrther inforniation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respecl of the matters { l) to (4) listed above and, in
connection with following the Directions of the Charity Comtnission for Northern Ireland, I have found no matters
that require drawing to your attention.
es Gillespie (F.C.A.)
Stevenson and Wilson
22-30 Broadway Avenue
Ballymena
BT43 7AA
Chartered A¢¢ountants
Date: 28 August 2024

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DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT) FOR
THE YEAR ENDED 31" DECEMBER 2022
Note
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Receipts
Donations and lesaci¢s
Charitable a¢tiviti¢s
OtheT trading activities
Investment income
Total r¢e¢ipts
23,940
1,080
1,147
866
27,033
14,381
1.641
38,321
2,721
1,147
3.767
45,956
34,066
1,616
1,186
3,332
2.901
18,923
Payments
Raising ￿ndS
Charitable activities
Total payments
760
29,541
30
oi
760
72,740
73
00
43,199
43.199
32,442
32,442
Net receiptsl(payments)
{3,268)
(24,276)
{27,544)
7,758
Transfers between funds
173
(173)
Net movement in funds
Reconciliation of funds=
Total funds brought forward
(3,095)
(24,449)
(27,544)
7,758
9,954
124,794
134,748
126,990
Total funds carried forward
io
6.859
100,345
107 204
134.748

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DUNLOY CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2022
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
Total Funds
2021
Funds reconciliation- Note 10
Bank and cash at start of year
Net movement in funds
9,954
(3,095)
124,794
{24,449)
134,748
(27,544)
126,990
7,758
Bank and cash At end of year
6,859
IOOJ45
107,204
134.748
Bank and cash balances
Bank current accounts
107,204
134,748
107,204
134,748
Other assets
Fixed assets - Note 8
Investments- Note 9
Gifi Aid receivable on donations
2,404,822
337,687
3JOI
2,244,020
381,253
3,292
2,745,810
2,628,565
Liabilities
1,080
Approved by the Kirk Session on 28 August 2024 and signed on its behalf by:
Signature:
Signature:
Name..
Mr. Stuart Gowland (Trustee)
Name..
Mr. Jonathan Gault (Clerk of Session)
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DUNLOY COIYGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL ST ATEMENTS
As the total income of the congregation is less than £250.000 the congregation have elected in accordance with the provisions in
The Chariti¢s (Accounts and Reports) Regulations (Northern Ireland) 2015 to pr¢pare its accounts on a receipts and payments
basis.
FUND ACCOUNTING
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purpose5 intended by the
donor and (b) revenue donations or grants for a specific congregational activity intended by the dollor. Where these funds have
unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
Unrestricted ￿ndS 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
Funds
Restrieted
Funds
Total
2022
Total
2021
Recorded giving
Donations and gifts
Gift Aid
21,534
6J56
5,080
2,945
27,890
5,080
5,351
24,855
5,474
3,737
23,940
14,381
38,321
34,066
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Organisation illcome
Grants
Fees from weddings and funerals
40
750
290
1,641
1,681
750
290
386
1,230
1.080
1.641
2,721
1,616

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DUNLOY CONGREGATION OF THE PRESBYTERIAN CItURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Tot21
2022
Total
2021
Rental income
1,147
1,147
1,186
1,147
1,147
1,186
5. llYVESTMENT INCOME
Unrestricted
Funds
Restricted
FuDd5
Total
2022
Total
2021
Deposit interest
866
2,901
3,767
3,332
866
2,901
3,767
3,332
6. RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
FWO envelopes
760
760
760
760
7. CHARIT ABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery Fees
Ministry and support staff costs
Congregational running expenses
Repairs and maintenance
Donations to missions and charities
4,681
206
15,613
9,041
4,681
206
15,613
13,IS4
29,991
9,095
4,909
239
15,159
8,360
4,113
29,991
9,095
3.775
29,541
43,199
72,740
32.442
12

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DUNLOY CONGREGATION OF THE PRESBYTER￿￿ CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
8. FIXED ASSETS
The congregation owns the Church building situated on Main Street. Dunloy. the Church Hall sirnated on Station Road. Dunloy
and the associated fixtures. fittings. plant and machinery. These have a combined insurance value of £2,304,822. The
congregation also own approximately 13.5 acres of agricultural land situated on Station Road, Dunloy, with an approximate
market value of £lOO,000.
Any f￿ed assets purch&sed for use by th¢ charity have b¢¢n capitslised if they can b¢ used for more than on¢ year aThd c05t at
leasi £2,500. They are valued at cost or, if gifted, at the value to the charity on receipt. The Trustees have agreed that any fixed
asset addition with a value of less than £2.500 does not need to be shown as an asset and will simply be written off as expenditure
in the year of purchase.
This is reviewed on an annual basis by the Trustees.
9. INVESTMENTS
2022
2021
Brewin Dolphin
M&G Fund
Presbyterian Fund
288,368
24,205
25,114
330,201
25,633
25,419
337,687
381,253
13

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DUNLOY CONGREGATIOIY OF THE PRESBYTERIAN CIIURCH IN IRELAND
NOTES TO THE ACCOUNTS (conlinued)
10. FUND BALANCES
Balance at
Balance at
Total
Receipts
Total
Payments
Surplus I
Deficit
Fund
2022
Transfer
2022
Unrestricted Funds
General Account fund
9,954
27,033
30,301
173
(3,095)
6,859
9,954
27,033
30,301
173
(3,095)
6,859
Restricted Funds
Sunday School fund
Building, repairs and
maintenance ￿nd
GSR Account fund
General Missions fund
Moderators Appeal fund
United Appeal fund
Choir fvnd
Mid-week fund
Presbyterian Women ￿nd
Bowling Club fund
Presbyterian Childrens fund
His Glory Mission fijnd
Congregational lunch fimd
Jubilee Ukraine collection fimd
Alex McDowell donation fund
1,328
215
335
(120)
1,208
107,883
5,382
6,504
35
98
27
68
169
1,657
46
1,342
255
3,493
1,566
2,641
,030
2.538
29,997
3,417
4,000
1,030
2,552
(26,504)
(2,197)
(1,359)
81,379
3,185
5,145
35
84
(346)
(14)
(27)
(27)
348
(223)
(27)
213
1,167
240
1,019
224
41
200
517
1,434
46
1,342
255
1,674
4,000
385
1,674
4,0(10
385
1,674
4,000
124,794
18,923
43,199
(173)
(24,449)
100,345
TOTAL
134,748
45,956
73,$00
(27,544)
107,204
14