CHURCHTOWN 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 (NIC 105342-0)

Presbyter
an
CHURCHTOWN CONCREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a
Statement of Assets and Ltabilities as al that date.
Reference and Administrative Details
Chui'chtowii congregalion of the Presbyterian chU￿h in Ireland
'I'amlaght Rd,
Tainlaght O Crilly*
Magliei'a
Co. Londonderry,
BT46 5XW
Registered Charity in Northern Ireland (105342-0)
Chai'ity Trustees
The Chariiy Trustees who served during ihe year or who were trustees at the dale of this report were
Mr Harry Arnistrong
Mr George Graham
Mr Willis Arnistrong
MT William Lamont
Mr Robert John Bloomfield
Rev Richard Mo￿lSOn
Mi. Stanley Bolton
Mr Christopher Rowe
Mr Keith Dundas
Mr Junior Whyte
Principal Office Bearers
Minister
Clerk of Session
Treasurer
Rev Richard Morrison
Mr Christopher Rowe
Mrs Sylvia Rowe
Independent Examiner
Ian Johnston (A.F.A.)
Stevenson & Wilson Chartered Accountants
22-30 Broadway Ave,
Ballymena,
Co. Antrim,
BT43 7AA.
Bankers
Danske Bank,
Po Box 183,
Donegall Square Wesl,
Belfast,
BTI 6JS.
Solicitors
Burnside & Logue Solicitors
43 Main St,
Maghera,
Co. Londondeny,
BT46 SAA.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTELS ANNUAL REPORT (cont'd)
Stl'uctui'e and Management
The Kii'k Session
The charity trustees of the congregation are the members of its Kirk Session. Under the congregalion's goven)ing
document, The Code, the book ofthe constitution and government of tlie Presbyterian Churcli in Ireland, the Kii'k Session
seeks to watch over and promote the spirilual interesl of the congregation and of persons not coi)iiecled with aiiy
coiigregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further Il)e
coi)Iribution of the Church io Cllrislian witness and service in the local community. The Kirk Session has delegated lo its
Congregational Committee ihe temporal affairs of ihe congregation including administering all funds and propeity
belonging to the congregation. Meinbers of the Kirk Session are ex-officio members of th¢ Congregational Committee.
The Kirk Session consists of the ordained Ininister and the ruling elders of the congregalion. All membei's arc cnlilled to
pi'opose, speak and exercise equal votes at Ineetings, except that the Moderator, the minister in active duty in tlie
coiigregation, has no deliberative bul only a casting vote.
Stated meetings of the Kirk session are nonnally held bi-monthly. or as is deemed necessary.
To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant
at ils ordinances. The selection of ihose proposed to be called to the o￿lCe 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 Presbyterian Church in Ireland forni of governance the corporate oversight of a congirgalion is the
responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned
to it by th¢ General Assembly of the Presbyterian Church in Ireland. Churchiown congregation of the Presbyterian Church
has been assigned to the Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbyleiy
consists inainly of the active ministers of congregalions assigned to Al by the General Assembly, minsters who have retii'ed
from active duty and an elder appointed by the Kirk Session of each congregation.
The General Assembly
The General Assembly is the supreme court of the Chuwh, 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 Genei'al
Assembly is nornially 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 minister of each
congregation, retired minsters and a representative elder appoiiited by the Kirk Session of each congregation.

Presbyter
an
CIWRCHTOWN CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Description and Purpose
The charitable purpose of the congregation is the advancement of religion.
Churchtown eongregation of the Presbyierian Church is a congi'egalion of the Presbylerian Church in Ereland. The
Pi'esbytcrian Church in Ireland, as a Reforn]ed Church within the wider body of Chrisl is grounded in the Scriptures, and
exists lo love and honour God through faith in His Son and by the power of Flis Spirit, and to enabl¢ her m¢inbers lo play
their part in fulfilling God's mission to our world.
The congregation's mission stalemenl is as follows "by God's ￿'aCe, we as a gospel s17aped congi'egolioii Iviihii? Ihe
Pi'csbylei'icin Chiii'ch in li'eland, Jeek io make and cqiiip disciples ofJesiis, Ihi'oiigh ihepi'oclaiiiali017 of God's s1101'd, lo
Ihe gloiy of God. '
The congregation aims to live oul its mission as a family of God's people by being".
A Covenant Community.. where our relationships are rooted in the promises of God by living faith￿IlY toward hiin
and loward one another.
An Intergenerational Community.. where adults intentionally take the lead to engage with. encourage and nurtuit
younger members to maturity in Christ.
An Outward looking Community: where we want the blessings of God that belong io 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 Weslininster Confession of Faith, along with the Laiger and Shorter Catechisms, set out what
we undei'stand the Bible teaches on key maiters of Christian faith and practice
Activilies and Objectives
The congregation meets for worship every Sunday and visitors were welcome to join. The Sacrament of the Lords Supper
is observed on four 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 congregation holds regular bible study and pl'ayer
meetings and has a wide range of organisalions which seek to reach and disciple those involved. The oi'ganisations
include..
Sunday School & Bible Class
Childr¢n's Church
C1'eche
Holiday Bible Club
Boys Brigade
Rainbows, Brownies & Guides
Youth Fellowship
Men's Fellowship
Presbyterian Women
Friendship Group
Choir
Walking Group
Achievements and Performance
Worship and prayer
The congregation nornially meets for worship each Sunday at 12:00 Noon (I 1:00am in July & August) and on the first
and third Sunday each month at 7=OOpm. A time of Prayer is held before each service of worship. Dui'ing the week there
is a midweek meeting on Wednesday evenings at 8pm, providing an opporrnnity for members to meet together for
fellowship. to study the scriptures and for a time of prayer. During the year we saw five meinbers of the congregation
pass away and we sought to comforl those who had been bereaved.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANINUAL REPORT (cont'd)
At 31 December 2023 there were 141 communicant members and 136 families connected with the congregation. The
average weekly attendance al morning worship was 120, and evening worship on the fwsl and third Sundays was 40.
Pastoral care
Memb¢is of the congregalion who are unable to attend church due ¢0 sickness or age are visited on a regular basis by the
minister, the elder for that district or by a member of the congregation. We also provide online live5treain and CD ministry
where each worship service 15 recorded and available to those who could not attend or are housebound. Mcmbers of the
¢oiigregalion are willing and proaclive in supporting Ihe practical needs of others where ihey arise. Effoits are inade to
engage with meinbe15 of our local community who need pastoral support.
Missioii aiid outreach
Oui. weekly services of woi'ship are open to everyone in our community and beyond as they are streained and made
available online. Dui'ing the course of the year certain worship services have a particular Iheme (e.g. Back to School,
Flai'vesl. Cliristmas and Eastci.) providing an opportunity to invite members of Ihe community lo join wilh us on these
occasion5. Events happening within Church life are Promoted through leaflet drops, our monthly announcement sheet,
hurch website and social media through our Facebook page.
Our varied range of organisalions provided an opportunity io engage with young and old from wiihin the oongregation
through their carefully planned programmes. They also gave an opportunity to reach out to the local community with
many of our youth members having no connection lo the congregation.
We enjoy excellent relations with our neighbouring churches. We shared some joint midweeks wilh Drimbolg Reforn)ed
Presbyterian and we supported the local Church of Ireland congregations in Tamlaght O Crilly and Innisrush at Ilieir
special servftces held during the year.
The annual week of Holiday Bible Club and Youth outreach on the first week in Augusl provided an opportunity to reach
large numbers of children and youth from the wider community. This has proved to be a great way of sharing the gospel
of Jesus Christ with children and youth, as well as making good connections with families in the area.
The church seeks to support local schools and engage with the staff and pupils there. Our minister regularly takes part in
assemblies in two Primary Schools and occasionally in a Secondary school, as well as helping out with breakfast club
once a week.
In December we had a Christmas tree put up in ihe village and were able to host a ' lights switch on, event and oulreach
in the local community. There was singing from the community choir, a Christmas message from the Church of IrelRnd
minister, and festive refreshments and entertainmenl. Funding from Mid Ulster Council helped to make this event
possible.
The congregation supported the United Appeal for Mission which is a central fund of the Presbyterian Church in li-eland
ensuring that its target is met each year. This enables congregation5 to support the wider mission of the denomination and
to do mission and outs'each on a denominational basis beyond what the congregation could do on ils own. The United
Appeal Fiind provides financial support for mission personnel at home and overseas, asslsts congregation5 Wlth the
deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises,
a5SiSt with the running costs of Union Theological College (the Church's training college for rniThistry students), and
financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral
care.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND
TRUSTEES IlNNUAL REPORT (cont'd)
The congregation supported other Mission groupslpeople. This included the work of the Belfasl City Mission, with
particular interest and focus on Andy and Iris Williamson who serve in Ballysillan. The congregation generously
supported the BCM Christmas Gift Appeal in December. Churchlown also continued their gospel partnership with a
chlirch in Moldova through European Mission Fellowship. We welcoined their Director and his wife lo lead a Sunday
Service in March where we heard about the ongoing needs and work in that region. We committed lo support this woi'k
pi'ayerflilly and financially. At Ihe end of the year the total given through our midweek weekly offering and evening
services was divided among a number of mission agencieslgroups.
In ol'der to encourage young people being involved in short. or longer lem), missionary work, locally or overseas.
provision is made to financially support them.
Pi"esbytery
The congi'cgation was rcpresented al the regular meetings of Presbytery by our Ininister and one of Il)e elders. This
provides an important link between the congregations and Ihe wider structures of the church. Our minister look on
respoiisibility for convening the Youth and Children's ministry within Presbytery.
General Assembly
The minister and one of our elders were nominated to attend the meeling of the General Assembly of the Presbyterian
church in Ireland held in Assembly Buildings in Belfast in June.
Property
The Congregational committee continue to provide oversight for the upkeep of our church buildings, graveyard and fami
land. Having prayerfully considered the need for additional and improved fa¢iliti¢s, th¢ congregalion agre¢d lo proc¢¢d
with plans for a new church hall adjacenl lo Ihc graveyard.
Organisation$
Siinday school & Bible Class - Throughout 2023, with the exception of the summer months, Sunday schooVBible class
Inet each Sunday morning from I I:00-11:45am. From January to June 2023 the children were laughl the word of God in
four classeslone Bible class. Our annual Children's Day services were held on Sunday 4, June. The Sunday SchoollBible
class concluded in June with a family trip to Castlerock beach. Following a summer recess, ¢I￿S¢S resumed in S¢plemb¢r
2023, wli¢n 22 childr¢n and young p¢opl¢ ¢nroll¢d which can be brok¢n down as follows..
Sunday school (aged 4-11) - 13 children with 3 teachers
Bible class (aged 12-18)- 9 young people with 2 teachers
Dui'ing the calendar year, each child received an Easter Egg, end of sessioii prize and Christmas gift. In December
2023, our Sunday SchooVBible clas5 pupils enjoyed a Christmas trip to Soft Play and Bowling at the Jet Centre
Coleraine followed by food at McDonalds.
Each year Sunday School/Bible Class have a mission project where money is collected by the children in Smartie tubes.
Our lolal contribution at 31 December 2023 10 support European Missionary fellowship through the work of Mihai and
li'ina Chisari in Moldova was £500.
Youth Felloivship - Renew youth fellowship met forlnightly between September and June usually in the Church Hall
with approximately 10-15 young people from y¢ar 8 up and we have 3 leaders. Our nights usually stait with ice
breakers followed by a bible-based talk and bible study to help challenge, encourage and equip the young people in
their everyday lif¢. Over this we have had people come in to speak about their involvement in mission work including
football and video production. We also had a trip to crazy golf and an end of year water fight and pizza night.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
I. Tamlaght O, Crilly Boy's Brigade - our Boys, Brigade company is attached to the three local churches. From
September lo March the boys in all sections met each Monday night. The boys in Anchors and Juniors enjoyed a varied
pi'ogramme including bible study, gaines and craft. The Company section also participated in bible study, enjoyed sport
activities and learnt new skills. The BB year concluded with a parents evening on Monday 25 March. following a
summei. recess, BB meetings resumed in September for all three sections with a prograinme as oiiilined above. On 4th
Sepiember l 31 Tamlaght O'crilly Boys, Brigade enrolled 5 Anchor boys. 5 Junior boys and 7 Company seclion boys. I
Company Section boy received hls Presidents Badge at parents evening.
Tamlaght O'crilly Rainbows, Brownies & Guides - All girls in Rainbows. Brownies and Guides participated and
engaged in different activities each week, such as- craft. sport. games. cookery and scripture related activities. In January
2023, the BB invited us along to a talk from the PSNI which the girls really enjoyed. We elided the 2022123 year with a
tea evening where the gil'ls surprised their family aiid friends wilh a flasli Inob. From Scptemb¢r lo December 2023, they
enjoyed joining with Tamlaghl O'crilly Boys Brigade for enrolment and Harvest s¢rvic¢s as well as singing carols ai'ound
the Iree and our Chi'istmas party. Each unit is continuing to work towards badges on a variety of diffei'ent theines.
Numbei's are continuously changing and we currently have 8 Rainbows, 4 Brownics and 4 Guides.
Holiday Bible Club - this involved a week of outreach from 31st July to 4 August in Ihe ' Big tcnt, in th¢ Inanse field.
This was pi'oceeded by a Worship service in the tent on the evening of Sunday 30, July. From Monday to Friday nightly
meetings were held for Primary school age children following the iheme The Big Rcscue - sludyii)g how God itsciied
Jonah and God's salvation plan through Jesus, death and resurrection. This meeting was followed each evening by 'Youth
Week, from 8.30pm for those of secondary school age+. This event comprised of special aclivities- including Beaiboxing,
walei. games and Beat the clock and also had food, prdise and an epilogue each night. On the Friday evening a fai)iily
nighiibai'beque and Barn Dance was enjoyed by children and parents/friends. Various prayei. times to comniil 11)is woi'k
lo the Lord were held throughout the week. In total. across boih age groups, 149 childi.en/young people enrolled duriiig
the week. Our week of outreach concluded with a Holiday Bible Club Family service in church on Sunday 6111 August.
Presbyterlan Women - Women connected to the congregation met each month from January to April and September to
December 2023. 1)W provided a varied programme tied into the theme for the year, Being Transfoi'med. I"he ladies
enjoyed times of fellowship together and were given the opportunity lo hear about, and support, local and global mission.
Our prograin consisted of: Gift nlght where we heard about the three local mtnisters, wives, Dr Michael McBride
Consultant anaesthelist working on the Mercy Ships, Beth Montgomery from Asia Link, Pamela forrest who shared lier
testimony with us, an evening out enjoying tea, cakes and crafts. pudding night, Sandra Anderson sharing how God stood
by her in tough times, our 50th Anniversary in the Lodge Hotel Coleraine and Judith Hooks - Beauty from Ashes (F ll'e
Lily). Some of our ladies attended the Irish Women's Convention. The PW Service in September was led by Sharon and
Melvin Kelly and the praise was led by the PW choir.
MenY5 Fello)vship- Men connected to the congregation met each month from January io April and September to
December. The varied programme and range of guest speakers provided an opportunity for friendshtp and fellowship.
The meii enjoyed their annual joint sports night in Drimbolg Church hall which was a fun bul comp¢titive night. The
half time talk was given by Slanley Little. The annual dinner in February was held at Toasl in Cullybackey witli Rev
John Coulter sharing at it. Some men attended Culnady's Wellbeing Evening in March which proved io be a very
helpful and encouraging evening. The visit to Hill's farni Ahoghill gave an insighi into the running of a large inodern
dairy farm. The men enjoyed food together before George Barkley gave a relevant and challenging message from
God's word. September saw the inen bring out their competitive side again as they took part in a Karting Gl'and Prix in
Kilrea. George Graham brought an epilogue to all present. In October the Churchtown men were joined by a group of
men from Ballysillan a5 they tried air rifle shooting in Culnady Orange Hall. An interview with one of the men showed
how God had been at work in his life. A guest panel and pi72a night. which included iwo of our own membeis and a
fomier MLA, was an uplifting evening and a time of good fellowship with one another. Average attendance at each
event wa5 20 rnen

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
TRUSTEES ANNUAL REI PORT (cont'd)
Friendship Group - This group met monthly from January to March and from September to December. They enjoyed
a vai'led pi.0￿.aMme of speakers and activities which always ended with chat over a cup of tea. The following details
our speakers for the year.. January- Michael Saunderson" February- Lorraine McGralh. March - John Porter;
September- Norman Worthingham. October- Maud Steele" November- Isaac Thomp50n and the year fmished in
December with Phylis Hayes as our speaker at our Christmas lunch in the manse.
Walliiiig Group - This provided an opportunity for members of the congregation to meet inonlhly on a Sunday
afternoon for a casual watk. This provided an opportuiiity for conversation and deepening of friendships. Soine of the
locations include.. Roe Valley Park. Garvagh Forest, Maine Riverside Walk, Portglenone Forest, Castlerock beiich and
Poilballintrae Board walk.
Voluntcers
'he I'rustees wish lo acknowledge their deep appreciation of ihose who give freely of their lime by serving on committees
and helping wtth organisations and other church activities.
Publlc Benefit Statement
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to ils membei's and Ihe
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 Spiri￿al and moral development and opportunities for response to Bible
teaching. In turn, this framework leads to praclical expressions of Christian beliefs and standards in ihe local community
such as through the care of those in need (including the sick, disabled and bereaved).
Generally the above benefils are delivered locally by congregations and Iheir 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. prcss advcrtisement, websites, and social
media or in other ways.
The benefits are demonstrated through regular evaluation of the services and inforn]al and ad-hoc feedback from
Inembers, their families, and members of ihe public.
The puipose 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 Iheii. holding office or
employment. However, this is incidental and necessary in order to further OUT 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
onllnunities 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 slatutory guidance.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
TRUSTEI Ei S ANNUAL REPORT (cont'd)
riiiiancial Revieiv
The congregation's main source of income is members, contributions through the Weekly Freewill Offeriiig. Thei'e wei'e
96 contribiitoi's during the year (2022: 91) donaling a total of £65,010 (2022: £60,959).
Total Income of the congregation during the year was £138,132 compared to £l15.590 in the previous year.
Total expenditui'e increased to £120,877 from £95.999.
Statemcnt of Ti'ustee Responsibilities
The Twslees are responsible for preparing the annual report and the fu)ancial statements of the congregation in accordance
with applicable law and gencrally accepted accounting prdctice.
As the congregations total income does not exceed £250,000, the Trustee5 have elected under Section 64(3) of the
Charities Act (Northern Ireland) 208 lo prepare a receipls 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 ils financial position. They are also
responsible for safeguardin8 the assets of the congregation and hence for taking reasonable steps for the prevention and
dctcclion of fraud and other irregularities.
Approved by the Kirk Session at a meeting on 20th March 2024 and signed on its behalf by
Name; Rev Richard Morrison
Name: Christopher Rowe
Date:
Date".

Presbyter
an
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHURCHTOWN
CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND
I report on the accounts of Churchtown congregation foT the year ended 31 December 2023, which are set out on pages
10 10 15.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparalion of the accounts in accordance wilh thc ChaTities Act
(Northern Ii'eland) 2008.
It is my responsibility 10:
examine the accounts under section 65 of the Charilies Act
follow the procedures laid down in the general Directions given by ihe Commission under section 65(9)(b) of
the Charities Act
state wheiher 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 tny 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 Charittes 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 consideralion of any unusual item5 Qr disclosures in the accounts, and
seeking explanation5 from you as charity trustees concerniTJg any such matters.
My role is to state whether any material matters have come lo 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 ihe accounting requirements of the Charities Act
4. That there is further inforniation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have complcted my examination and have no concerns in respect of the matters ( l ) to (4) listed above and, in connection
with following the Directions of Ihe Charity Commission for Northern Ircland, I have found no matter5 that i-equiie
drawing to your attention.
lan Johnston (A.F.A.)
Stevenson and Wilson
22-30 Broadway Avenue
Chartered Accounlants
Ballymena
Date:
20th March 2024
BT43 7AA

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNTS)
FOR THE YEIlR EDNED 31ST DECEMBER 2023
Note
Unrestricted
Funds
Restricled
Funds
Endoivment
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitabl¢ a¢tivilies
Grant
Investment income
Investinents realised
oihei. incoine
83.106
300
J,150
449
29,970
484
1.200
2.708
11,138
240
113,076
784
2,350
3,927
11,138
6,857
101,104
1,157
4,462
3,700
770
6,617
5,167
Total Receipts
91,622
45.740
770
138,132
115,590
Pa
iiieiils
Raisii)g funds
Charitable activities
other expenditure
Capital expenditure
421
69,559
13,054
421
87,208
30,794
2,454
438
83,007
12,554
17,649
17,740
2,454
Total Payments
83,034
37,843
120,877
95,999
Nel receipts / (paymenls)
Transfers between funds
8,588
7,897
(9,135)
770
9,135
17.255
19,591
Nel movcmenl in funds
Funds brought forward
8,588
96,510
(1,238)
176,879
9,905
91,527
17,255
364,916
19,591
345,325
Funds carried forward
10
105,098
175,641
101,432
382,171
364,916
10

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
sTAT￿M￿NT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER 2023
Unrestricted
Fuiids
Restrieled
Funds
Endoivment
Funds
Total
Funds
2023
Total Funds
2022
Funds Recoiieiliation
141ink. cash and invc5tillcnts at start of ycar
Nel movement in funds
96.510
8,588
176.879
(1,238)
91,527
9,905
364,916
17,255
345,325
19,591
ljank. c45h and inv¢slments al cnd of y¢ar
105,098
175,641
101,432
382,171
364,916
Bank, Cash aiid Inve5tnient Balances
Pro81'essive savings accounts
Bank current accounts
101,432
280,739
91,527
273,389
382,171
364,916
Other Assets
Fixed Assets- Note 9
Church building and contents
Chui'ch hall buildings and contents
Building of manse
Building of open fronted shelter
Land
Gift Aid recelvable on donations
Investments
,031,249
129,747
365,444
6,464
41,704
13,500
37,264
1,031,249
127,293
365,444
6,464
41,704
12,000
40,731
1,625,372
1,624.885
Liabilllies
2,086
3,271
Approved by the Kirk Session at a meeting on 201h March 2024 and signed on its behalf by..
Rev Richard Morrison
Mr Christopher Rowe
Minister
Clerk of Session
11

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS 31ST DECEMBER 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elected in accordancc willi the pi'ovisions in
The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payinenls
basis.
FUND ACCOUNTING
ndowmenl ￿ndS are funds, the capilal of which must be relained either pemianently or at the congregation's discretion. the
income derived from the endowment is to be used either as restricted OT unrestricted income funds depending upon the purpose
foi. which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the reslricted purposes intended by the
donor and (b) revenue donations or grants for a specific congregational aclivity intended by the donoi.. Where these funds have
unspent balances, interest on their pooled investhient is apportioned to the individual funds on an average balance basis.
Unrestricted fijnds are income funds which are to be spent on the congregation's general purposes. Destgnated funds are general
funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Endoivmcnt
Funds
Total
2023
Total
2022
Recoi'ded giving..
Loose collections
Donations and gifts
Gift Aid
4.938
67,123
11,045
4,938
94.342
13,796
3,727
86,243
11,134
27,219
2,751
83,106
29,970
113,076
101,104
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
EDdowm¢nt
Funds
Total
2023
Total
2022
Charitable activities - other
Charitable activities- publication
300
300
780
484
484
377
300
484
784
1.157
12

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTII S TO THE ACCOUNTS (cont'd)
INVEI STMEI NT INCOME
Unrestricted
Funds
Restricted
Funds
Endoivment
Fuiid5
Total
2023
Total
2022
Deposit interest
449
2,708
770
3,927
3,700
449
2,708
770
3.927
3,700
OTHIR INCOME
Unreslricled
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Conacre income
Donation for use of hall
Sale of books
Power Nl
National Savings compensation
McKinley donation
Donation toward pulpit supply
Presbyterian Chui'ch in Ii'eland
5,127
30
80
1.200
100
80
5,127
30
80
1,200
100
80
240
5,077
240
75
15
6.617
240
6,857
5,167
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endoivment
Funds
Total
2023
Total
2022
FWO envelope5
421
421
438
421
421
438
13

an
CHURCHTOWN CONGREGATIOIY OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
CHARITABLE ACTIVITIES
Unrestrieted
Funds
ResÉrictcd
Fuiid5
Endoivment
Funds
Total
2023
Total
2022
Ministry and support staff costs
Prcsbylery fees
Geiici'al assessment
Events and catering expense5
Stationery and teaching materials
Iblications
Donations lo missions and charities
Congi'egalion running costs
51,450
299
6.197
1.497
2.717
{10)
4,738
2.671
240
51,690
299
7.002
3,020
3,052
474
15.685
5.986
49,185
295
8,030
3,951
2,535
425
15,040
3,546
805
1,523
335
484
10.947
3,315
69,559
17,649
87,208
83,007
OTHCI R CI XPENDITURE
Unrestrieted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Governance costs
Repairs and maintenance
Ulililies
Equipjnent
2.135
1.479
9.440
232
13,646
150
3,712
2,367
15,125
9,590
3.712
3,193
2,459
6,902
13,054
17,740
30,794
12,554
FIXED ASSF.TS And CAPITAL EXPENDITURE
The congregation owns the Church building, Church hall and Church manse situated at Tamlaghi Rd, Maghera BT46 5XW and
the associated fixtures, fittings and equipment. These have an insurance value of £1,530,450 at the 3 1st December 2017.
14

an
CHURCHTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THEI ACCOUNTS (cont'd)
io.
FUND BALANCES
Fund
Balaiice at
slarl
Receipts
Payment
Surplus /
(deficit)
Transfer
alaiice at
end
Uiii'esti'icted Funds
Nuinber l account
Nuiiiber 3 account
61,778
34,732
86,713
4,909
82,783
251
3,930
4,658
65,708
39,390
96,510
91,622
83,034
8,588
105,098
Restricted Funds
Number l account
Number 2 account
Youth f¢llowship
Men's fcllowship
Friendship group
Sabbath school
pw
Boys Brigade
98
153.204
805
553
1,070
16,430
2,278
2.441
18,650
20,167
9,465
19,812
391
163
435
1,697
3,124
2,756
9,185
355
(390)
(163)
(99)
(555)
89
(525)
(9,135)
148
153,559
415
390
971
15,875
2,367
1,916
336
,142
3.213
2,231
176.879
45,740
37,843
7,897
(9,135)
175,641
Endowment Funds
Progressive
Progressive 2
Pi-ogi-essive 3
Progi-e55ive 4
Progi'essive 5
42,236
38,454
3,137
7,700
394
347
29
394
347
29
42,630
38,801
3,166
7,700
9,135
9,135
91,527
770
770
9,135
101,432
Total
364,916
138,132
120,877
17,255
382,171
15