MAGHERAGALL PR£SBVrERIAN CHURCH
CHAR￿¥ aE61STRATION 140, NIC105326
TRUST££S' ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023

MAGHERAGALL PRESBYfERIAN CHURCH
TRusfEES' ANNUAL REPORT
Year ended 31 December 2023
The Trustees have pleasure in presenting their report and receipts and payments account
for the year ended 31 December 2023 together with a statement of assets and liabilities at
that date.
REFERENCE AND ADMINISTRATIVE DEfAILS
Magheragall Presbyterian Church
9 School Lane
Upper Ballinderry
Lisburn, Co Antrim
BT28 2NT
Re8lStered Charlty in Northern Ireland (NIC 105328)
CHARITY TRUSTEES
The Charity Trustees who served during the year or were Trustees at the date of this report
were:
J Adair, W G Anderson, M A Christie, M E F H Collins, R A Crothers, E L Ireland, A J Kelly,
A l Mccullagh, Rev A A Mccullough, M Priestley, R A Priestley and B Thomson.
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Congregational Secretary
Treasurer
Rev An8us A Mccullough
William G Anderson
Richard A Crothers
Alexander l Mccullagh
INDEPENDENT EXAMINER
Stephen J Givan FCA
KOIOS NAVIG Ltd
Chartered Accountants
7 Delamount
5 Dundela Park
Belfast
8T4 IPH
SOLICITORS
W G Maginess & Son
68 Bow Street
Lisburn, Co Antrim
BT28 IAL

MAGHERAGALL PRESBYfERIAN CHURCH
TRUSTEES, ANNUAL REPORTconrfd
Year ended 31 December 2023
PRINCIPAL ACTIVITIES AND OBJECTS
The principal activity remains the making known the Christian Gospel of the Lord Jesus
Christ through the advancement of religion and thereby providing a public benefit which
flows from the purposes of the church, including spiritual and moral development and care
for those in the community who are sick, disabled or bereaved.
GOVERNANCE
Maghera8all Presbyterian Church is governed by the Kirk Session who are the charity
Trustees. The governing document is The Code, the book of the constitution and
government of the Presbyterian Church in Ireland. The Kirk Session has delegated the
temporal affairs of the congregation, including administering all funds and property
belonging to the congregation, to the Congregational Committee. The Kirk Session members
are ex-officio members of the Congregational Committee.
REVIEW
The Trustees are content that the objects of the church are being delivered in line with the
public benefit guidance issued by Charity Commission for N l. The church is open to all and
there is no harm flowing from the purposes of the charity. No private benefits ensue other
than to the Minister but these are considered incidental to and necessary for the work of
the church.
During 2023 most of our or8anisations returned to normal attivities and numbers were
encouraging. A determined effort has been made to encourage a return to and stimulate
growth in the Sunday school (re-namedtsLAST'I and to recruit leaders and helpers.
In 2023 the donations and contributions income for the general charitable activities of the
church increased by 16.9% to £124,632. Investment income increased by 7.oyo to £2,462.
The expenditure on charitable activities increased by 8.3% to £123,286 and establishment
expenses increased from £11,991 to £54,770 reflecting major internal repair and
refurbishment to the manse kitchen and cloakroom1£40,636) and the laying out of the
graveyard extension (£12,400).
The Trustees are grateful to the many volunteers who give their time to the charity through
serving on committees and working within the organisations of the church.

MAGHERAGALL PRESBYTERIAN CHURCH
TRUSTEES. ANNUAL REPORTconVd
Year ended 31 December 2023
FUTURE PLANS
The Trustees will continue to work to provide a Christian witness in the community.
RISK MANAGEMENT
The Trustees regularly consider the reputational and financial risks that might arise and
review protocols and procedures in place to mitigate those risks.
TRUSTEES, RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the financial statements of
the con8regation in accordance with applicable law and generally accepted accounting
practice. As the congregation's total income is less than £250,000 the Trustees have elected
under Section 64(3) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and
payments 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.
RESULTS
The net expenditure for the year was £18,673 compared with net income of £10,460 in the
previous year
By order of the Trustees
fy? k+/
Rev A A Mccullough
Chair
Approved by the Trustees on 22nd April 2024