an
DUNLOY CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland (NIC105306)

an
DUNLOY CONGREGATION OF THE PRESBYTERIAN CItURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023
including a StatetThent of A55et5 and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Dunloy Congregation of the PreSb￿erian Church in Ireland.
Correspondence addTess.' Main StreeL Dunloy, Co. Antrirn. BT44 9AB.
Registered Charity in Northern Ireland (NIC105306).
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trnstees al the date of this report were,.
Rev Rodney Moody (resigned ioth September 2023)
MT Stuart Gowland
Mr Jonathan Gault
Mr Jim Sayers
Mr Ha￿lS Ge￿oW
Mr Thomas Paul
PRINCIPAL OFFICE BEARERS
MinisleT'.
Clerk of Session:
Treasurer:
Rev Rodney Moody (resigned i oth September 2023)
Mr Jonathan Gault
Mr Stuart Gowland (resigned 22nd May 2023)
Mr Ha￿1$ Gerrow (appointed 22. May 2023)
INDEPENDENT EXAMINER
James Gillespie (F.C.A.)
Stevenson and Wilson
Chartered Accountants
22-30 Broadway Ave,
Ballymena.
BT43 7AA.
BANKERS
Dan5k¢ Bank
SOLICITORS
Greer Hamilton Galley Murphy Carey
27 High Street,
Ballymoney,
BT53 6A

an
DUNLOY CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (eont'd)
STRUCTURE AND MANAGEMEiYr
The Kirk Session
The charity trustees of the coTJgryegation 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 KiTk
S¢ssion seeks to watch over and promote the spiritual interest of the congregation and of persons not conne¢ted
with any Con￿egatIon who are within its bounds. It ensures p&stordl 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 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 meTnbeTS 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 deliberaiive 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 n)embeT and a regular
attendant on its ordinances. The selection of those proposed to be called to the office can be either by the
congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.
Presbytery
Under the Presb￿erian Church in Ireland fonn 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
&ssigned to it by the General Assembly of the Presbyterian Church in Ireland. Dunloy congregation of the
Presbyterian Church ha5 been assigned to the Route Presbytery of the Presbyterian Church in Ireland. The
membership of the Presbytery consists mafftnly of the active tninisters of congregations assigned to Lt by the General
Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of tlle
congregation.
The General Assembly
The General Assembly is the supreme court of the Church, representing Ill one body the whole Church and acting
as its supreme legislative, administration and judicial authority, dealing with all matter5 brought before it. The
General Assembly is nornlally constithted 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 Se55ion of each
congregation.

an
DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
DESCRtPTION AND PURPOSE
The charitable putT>ose of the congregation is the advancement of religion.
Dunloy Presbyterian Church is a congregatlOD of the Presbyterian Church in Ireland. The Presbiterian Church in
Ireland, as a Reforn]ed Church within the wider body of Chri51 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 statement is as follows by the gTa¢e of Go4 10 help people of oil ages becomefully
devotedfollowers ofJesus Chrisl. Our vision is. ty the grace ofGo4 to be an inclwive, welcoming community of
Ckrisl s people ofall ages, whick..
is increasingly ckarac¢erised by lovefor Go4 andlove and concernfor olhers,.
is committed io the hisroriG Christian gospel as revealed in the Bible,-
is relevanl to people of ihis time andpla¢&
The congregalion aims lo lThe oul i¢s Mission and Vision ot afamily ofGods people by being..
A Covenant Community.. where our relalionships ore rooted in ihe promises of God by livingfaithfylly
toward him and toward one anoiher
An Intergenerational Community.. where adults intenlionally take the lead to engage with. enc074rage
and nurltsreyounger members (o malurity in Chrisl.
An Ouhvard looking Community.. where we want the blessings of God ihai belong io us in Ihe gospel io
become blessingsfor oihers beyond the bounds ofour community.
As a congregalion of ihe Presbylerian Church in Ireland we believe Ihal Ihe Bible is ihe supreme
auihority over all we do, andfhai ihe W¥slminsler Confession ofFaiih. along wilh the Larger andshorler
Catechisms set ou( what we undersland ihe Bible teaches on key mallers of Chrislianfaiih andpraclice.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday alld visitors are welcome to join.
The Sacrament of the Lords Supper is observed on several occasion5 during the year and all those who have been
baptised and who have made a profession of faith in the Lord Jesus Cl)rist are admitted to the Lord's Supper.
The congregation holds regular bible study meetings and h&$ a wide range of organisations including..
Sunday S¢hool
Bowling Club
Presbyterian Women
Mid-week

an
DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (eont'd)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation T]ormally meets for worship each Sunday ai l 0.45am. During the week the Bible Study provides
an opportunity for members to meet together for fellowship, to sNdy the scriptures and for a time of prayer.
There is a150 a prayer tneeting before the Sunday service at 10.15am and a tnonthly prdyer meeting on the second
Tuesday of the month at 8.00pm.
At 31 December 2023 there were 79 communicant members and 54 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 been visited
on a regular basis by the minister, elders or by phone if unable to call round in person.
Mission and outreach
At a local level the congregation ran a messy church night and a kids movie night.
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, The Alzhetmer's Society of
£300, Presbyterian Church Wider World of £112 and senior citizens Christmas hampers costing a total of £266.
The congregation supports the United Appeal for Mission which is a central fimd of the Presbyterian Church in
Ireland. This fund enables congregations to support the wider mission of the denomination and to do mi55ion 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 ministy students, and
financially supports congregation in the areas of worship, discipleship, global mission. outreach, leadership and
pastoral care.

an
DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Presbytery
The congregation was represented at the regular meetiJ)gs of Presbytery by our minisfrr and one of tlje elders.
This provides an important link between the congregations and the wider strnctures of the church.
General Assembly
The minister and the representative elder were nominated to attend the meetings of tbe General Assembly of the
Presbyterian Church in Irelan(L held in Assembly Building5 in Belfast, in June.
Property
There were no significant propety projects undertaken during 2023. Expenditure related to general repairs and
ongoing rnaintenance.
Organisations
The Presb
erian Woman's organisation meets on the 1st Monday of every month from October through to April.
There are currently 16 members on it's roll. Meetings consist of bible study and guest speakers with a Christian
Ethos. The PW normally rdises money through fundraisers such as the Pudding Party night and it's annual church
service. Money was also raised from donations from the church and PW members and this helped support charities
such as the PW Mi55ion5 Fund.
Dunlo
Bowlin
Club meets each Thursday night from September to mid-April. We have approximately 24
members. We belong lo 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 junior class for ages 4 9 and a senior class for age5 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 help support a child in Uganda through their weekly collection. There was a Christmas party
and Sunday School trip during the year.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on
COtnmittee5 and helping with organizations and other church activities.

an
DUNLOY CONGREGATIOIY OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT
The PresbyteTian 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, Ihis 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 mernbeTS, OT are facilitated through
presbyteries or ar¢ orgauised and deliv¢red centrally. Local delivery is facilitated by central resources in almost
all cases. Publtc access IS Tnade 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 infomial and ad-hoc feedback from
members, their families, and members of the public.
The purpose does not lead io harni. The only private benefit flowing from our purpose is related to Ministers,
Missionaries, Deaconesses, Lrish 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 15 in direct and indirecl contact with, the community in which pastoral service5
are provided and other communities throughout Northern Lreland, 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.

an
DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES AI¥NUAL REPORT (eont'd)
FINANCIAL REVIEW
There was a total income of £49,257 in 2023. increasing from £45.956 in 2022.
Total expenditure decreased from £73.500 in 2022 to £49.545 in 2023. The main re&son for this decrease was a
reduction in the level of repairs and Tnaintenance expenditure in the 2023 year.
STATEMENT OF TRUSTEE RESPONSIBtLITIES
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 practi¢¢.
As the congregation's total iljcome does not exceed £250,1)00. the Trustees have elected under Section 64{3) of
the ChaTities 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 28th August 2024 and signed on its behalf by:
sIgna￿re.
Signature:
Name..
Mr. Ha￿lS Gerrow
(Trustee)
Name:
MT. Jonathan Gault (Clerk of Session)

an
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF DUIYLOY
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of Dunloy congregation for the year ended 31 December 2023, which are set out on pages
9t0 14.
Respective responsibilities of charity trustees and exanj iner
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 section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Comrnission under section
65{9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basi5 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 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 a150 included consideration of any unusual items or disclosures in the accounts,
and seeking explanations from 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 inforn)ation needed for a proper understanding of the accounts to be reached,
Independent examiner's statement
I have completed my exatnination and have no concerns M respect of the tnatters (l) 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.
es Gille
pie (F.C.A.)
Stevenson and Wilson
22-30 Broadway Avenue
Ballymena
B T43 7AA
Chartered Accountants
Date". 28th August 2024

an
DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTivrrY (RECEIPTS AND PAYME]Yrs ACCOUNT) FOR
THE YEAR ENDED 31st DECEMBER 2023
Note
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment income
Total receipts
27.138
600
1,192
835
12,772
3.170
39,910
3,770
1,192
4J85
49
57
38.321
2.721
1,147
3,767
45,956
3,550
Payments
Raising funds
Charitable activities
Total payments
3(10
27,415
300
49,245
49,545
760
72,740
73.500
21,830
21.830
Net receipts/(payrnents)
2,050
(2,338)
(288)
(27,544)
Transfers between funds
(1032)
1032
Net rnovement in funds
Reconciliation of funds..
Total funds brolkght forward
218
(506)
(288)
(27,544)
6,859
IIKIJ45
107,204
134,748
Total fullds carried forward
io
7,077
99,839
106,916
107 204

an
DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2023
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Total Funds
2022
Funds reconciliation - Not¢ 10
Bank and cash at start of year
Net movem¢nt in funds
6,859
218
IOOJ45
{506)
107,204
(288)
134.748
(27,544)
Bank and cash at end of year
7,077
99,839
106,916
107,204
Bank and cash balances
Bank current accounts
106,916
107,204
106,916
107,204
Other assets
Fixed assets- Note 8
Investments - Note 9
Gift Aid receivable on donations
2577,684
365.426
4,126
2,404,822
337.687
3.301
2,947,236
2,745,810
Liabilities
2,160
1,080
Approved by the Kirk Se55ion on 28th Augusi 2024 and signed on its behalf by:
Signature:
Signature..
12LoJI
Name:
Mr. Ha￿lS Gerrow (Trnstee)
Name:
Mr. Jonathan Gault (Clerk of Session)
10

an
DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total incorne of the congregation is less than £250.000 th¢ 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
Restricted fvnds comprise (a) income from endowments which is to be expended only on the restricted Purposes iniended by the
donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these ￿ndS have
unspent balances. ititerest on theiT pooled investtnent 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 fvture.
2. DONATIONS AND LEGACIES
Unreslricled
Funds
Restricled
Funds
Total
2023
Total
2022
Recorded giving
Loose collections
Donations and gifts
Gift Aid
23,768
6,461
259
4,796
30,229
259
5,296
4,126
27,890
500
2070
5,080
5,351
27,138
12,772
39,910
38,321
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
OrgaDi5atkon income
GTants
Fees from weddings and funerals
3,170
3,170
1,681
750
290
600
000
600
3.170
3,770
2.721

an
DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conlinued)
4. OTHER TRADING ACTIvrriES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Rental Tncome
1.192
1,192
1.147
1.192
1,192
1,147
5. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Dep051t interest
835
3,550
4J85
3,767
835
3,550
4,385
3,767
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
FWO envelopes
300
300
760
300
300
760
7. CHARITABLE ACTIVITIES
unr￿trIcted
Funds
Restricted
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery Fees
Ministry and support staff costs
Congregational running expenses
Repairs and maintenance
Donations to missions and charities
3,819
210
12,028
11,358
3,819
210
12,028
15,571
6,592
11,025
4,681
206
15,613
13,154
29,991
9,095
4,213
6,592
11,025
27,415
21,830
49,245
72,740
12

Presbyter
an
DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
FIXED ASSETS
The congregation owns the Church building sktuated on Main Street, Dunloy. the Church Hall situated on Station Road, Dunloy
and the associated fixtures, fittings. plant and machinery. These have a combined insurance value of £2.477,684. The
congregation also own approximately 13.5 acres situated on Station Rorf Dunloy. with an approximate market value of
£ioo,000.
Any fixed assets purchased for use by the charity have been capilalised if they can be used for more than one year and cost at
least £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 au 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
2023
2022
Brewin Dolphin
M&G Fund
Presbyterian Fund
314,403
23,636
27,387
288,368
24,205
25,114
365,426
337,687
13

an
DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
10. FUND BALANCES
Balance at
I" Jan
2023
Balance at
31" Dec
2023
Totsl
Receipts
Total
Payments
Surplus I
Deficit
Fund
Transfer
Unrestricted Funds
General Account fund
6,859
29.765
27.715
(1,832)
218
7,077
6,859
29,765
27,715
{1,832}
218
7,077
Restricted Funds
Sunday School fund
Building, repairs and
maintenance fund
GSR Account fund
General Missions fund
Moderators Appeal fijnd
United Appeal fund
World Development fund
Mid-week fund
Presbyterian Women fund
Bowling Club fund
PTesbyterian Childrens fund
His Glory Mission ￿nd
Congregational lunch fund
Jubilee Ukraine collection fvnd
Alex McDowell donation fund
1,208
191
288
(97)
81.379
3,185
5,145
35
84
5,611
1,531
2.631
189
3,010
145
128
2,486
3,570
6,621
2,856
3.450
1,832
822
( I,325)
(819)
189
297
82,201
1,860
4,326
224
381
2,713
145
41
517
1,434
46
1.342
255
1,674
4,000
128
847
,172
(46)
169
,364
2,606
1,639
2,398
46
1,342
255
1,674
(1,674)
4,000
100,345
19,492
21,830
1.832
(506)
99,839
TOTAL
107,204
49,257
49,545
<288)
106,916
14