CHURCHTOWN COINGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
For the year ended 31 December 2024
Registered Charity in Northern Ireland (NIC 105342-0)

an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES AINNUAL 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 ihai date.
Reference and Administrative Details
Churchtown congregation of the Presbyterian Church in Ireland
Tamlaghl Rd,
Tamlaght O Crilly,
Magliera
Co. Londonderry,
BT46 5XW
Registered Charity in Northern Ireland (105342-0)
Charity Trustees
The Charity Trustees who served during the year or who were trustees at the dale of this report were
Mr Harry Ann5trong
Mr George Graham
Mr Willis Arnistrong
Mr William Lamont
Mr Robert John Bloomfield
Rev Richard Morrison
Mr Stanley Bolton
Mr Chrxstopher Rowe
Mr Keith Dundas
Mr Junior Whyte
Principal Office Beydrers
Minister
Clerk of Session
Treasurei
Rev Richard Morrison
Mr Christopher Rowe
Mrs Sylvia Rowe
Independent Examiner
lan Johnston
Sleven50n & Wilson Chartered Accountants
22-30 Broadway Ave,
Ballymena,
Co. Antrim,
BT43 7AA.
Bankers
Danske Bank,
Po Box 183,
Donegall Square West,
Belfast,
BTI 6JS.
Solicitors
Burnside & Logue Solicitors
43 Main St,
Maghera,
Co. Londonderry,
BT46 SAA.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAI¥ID
TRUSTEES ANNUAL REPORT (cont'd)
Structure and Management
The Kirk Session
The chai'ity tru5tee5 of the congregatlon are the members of its Kirk Session. Under the congregation's gov¢rning
document. The Code. the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session
seeks lo watch over and promote the spiritual interest of the congregation and of persons not connected with any
congregation who are within its bounds. It ¢nsur¢s pastoral carc is in plac¢ 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 Conunittee the temporal affairs of the congregation including administering all ￿ndS and property
belonging to the congregation. Members of Ihe Kirk S¢ssion ar¢ ex-officio m¢mbers 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 ai meetings. except that the Moderator. the minister in active duty in the
congregation, ha5 no deliberative but only a casting vote.
Staled meetings of the Kirk session are normally held bl-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 regulai. attendant
at ils ordinances. The selection of those 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-lhirds of ihose who vot¢.
Pi'esbytery
Under the Presbyterian Church in Ircland forni of govemance the corporate oversight of a congregation is the
responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congrcgatioiis assigned
to it by the General Assembly of the Presbyterian Church in Ireland. Churchtown congregation of the Presbyterian Church
has been assigned to the Ballym¢na Presbytery of the Presbyterian Church in Ireland. lThe membership of the Presbytery
consists mainly of the active ministers of congregalions assigned to li by the General Assembly* minsters who have retii'cd
from activ¢ duty and an ¢ld¢r appointcd by lh¢ Kirk S¢ssion of ¢ach congr¢gation.
The General Assembly
The CTen¢ral 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 Genei?I
Assembly is normally constituted during the fwst week in June for worship and to conduct tts business. At the end of
business, it is dissolved. The meinbership of the General Assembly consists inainly of the active ministei. of each
congregation, retired mtnsters and a representative elder appointed by the Kirk Session of each congregation.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRKSBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Description and Purpose
The charitable purpose of the congregation is the advancement of religion.
Churchtown congregation of the Presbyterian Church is a congregation of the Presbyterian Church in li'eland. 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 lo enable her members to play
their part in fulfilling God's mission to our world.
The congregation's mission statement is as follows "By God's grace, we as a gospel shaped congi'egation within ihe
Pi'e.tbylei'ian Chiip'ch in Ireland, seek to make and equip disL'iples ofjesus, Ihi'oiigh ilie proclaiiialion of God's wv?'d, lo
Ihe gloiy ofGod. '
The congregation aims to live out its mi55ion a5 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 nurtur¢
younger members lo maturity in Christ.
An Outward looking Community: where we want the bl¢ssings of God that belong to us in the gospel to become
blessings for oihers b¢yond th¢ 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 Inatters of Christian faith and practi¢¢,
Actlvitles alld Objectives
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper
is observed on four occasions during the year and all those who have been bapiised and who have made a profession of
faith ii) tlie Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study and prayer
Ineelings and has a wide range of organisations which seek to reach and disciple those involved. The organi5ations
include:
Sunday School & Bible Class
Children's Church
Creche
Holiday Bible Club
Boys Brigade
Rainbows, Brownie5 & Guides
Youth Fellowship
Men's Fellowship
Presbyterian Women
rriendship Group
Choir
Walking Group
Achievements and Performydnce
Worship and prayer
The congregation nonnally meets for worship each Sunday at 12:00 Noon (I 1:00am in July & August) and on the fwst
and third Sunday each month at 7..00pm. A titne of prayer is held before each service of worship. During the week there
is a midweek meetillg on Wednesday evenings at 8pm, providing an opportunity for members to meet together for
fellowship, to study the scriptures and for a time of prdyer.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
At 31 December 2024 there were 130 communicant members and 135 families connected with the congregation. The
average weekly attendance at morning worship was 130, and evening worship on the fllSt and third Sundays was 40.
Throughout the year we celebrated the sacrament of Baptism on three occasions, welcoming 4 new children into the
congregation.
Pastoral care
Members of the congregation who are unable to attend church due lo 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 livestream and CD ministry
where each worship service is recorded and available lo those who could not atlend or are housebound. Members of the
congregation are willing and proactive in supporting the practical needs of others where they arise. Efforts are made lo
engage with members of our local community who n¢ed pastordl support. During ihe year we saw five members of the
coiigregation pass away and we sought to comfort those who had been bereaved.
Mission and outreaeh
Our weekly services of worship are open to everyone in our conununity and beyond as they are 5tr¢amed and made
available online. During the course of the year certain worship services have a particular theme (e.g. Back to School,
Harvesl, Christmas and Easter) providing an opportunity to invite members of the conununity to join with us on these
occasions. Ev¢nts happening within Church life are promoted Ihrough leaflet drops, our monthly announcement sl)eet.
church website and social media through our Facebook page.
Our varied range of organisations provided aD Opportunity to engage with young and old from within the con81'egation
through their carefully planned programmes. They also gave an opportunity to reach out to the local community with
many of our youth Inembers having no connection to the congregation. We enjoy excellent relations with our
neighbourin8 churches. We shared some joint midweeks with Drimbolg Refom]ed Presbyterian and we supported the
local Church of Ireland congregations in Tamlaght O Crilly and Innisrush al their special services held during the year.
The annual week of Holiday Bible Club and Youth outreach on the first week in August provided an opportunity to reach
large number5 of children and youih from ihe wider community. This has proved to be a great way of sharing Ihe 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 slaff 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 the village and were able to host a 'lights switch on, event and outreach
in the local community. There was singing of carols and a message from our minister, as well as festive refreshments and
entertainment. 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 Ireland
ensuring ihat its target is met each year. This enables congregations to support the wider mission of the denomination and
to do mission and outreach on 8 denominational basis beyond what the congregation could do on its own. The United
Appeal Fund provides fLnancial support for mission personnel at home and overseas. as51Sts 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 {Ihe Church's training college for ministry students), and
financially supports congregation in the areas of worship, disciplesbip, global mission, outreach, leadership and pastoral
care.

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEI Ei S ANNUAL REPORT (cont'd)
The congregation supported other Mission groupslpeople. This included the work of the B¢lfast City Mission, with
particular interest and focus on Andy and Iris Williamson who serve in Ballysillan. The congregation generously
suppoited the BCM Christmas Gift Appeal in December. Churchtown also continued their gospel partnership witb a
church in Moldova through European Mission Fellowship. We conlinue to support this work prayerfully and fmancially>
building good relations with their Paslor Mihai. At ihe end of the year the total given through our midweek weekly
offering and evening services was divided among a number of mission agencie51groups.
In order to encourage young people b¢ing involved in short, or longer terni, missionary wot*, locally or oversea
provision is made to fmancially support them.
Presbytery
The congregation was represented al th¢ regular meetings of Presbytery by our mintstcr and one of the elders. This
provides an important link between the congregations and the wider structures of the church. Our minister took on
responsibility for convening the Youth and Children's ministy within Presbytery.
Geiiei'al Assembly
The minister and one of our elders were nominaled to attend the meeting 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 fai-
land. 14aving prayerfully considered the need for additional and improved facilities, the congregation agreed to proceed
with plans for a new church hall adjacent to Ihe graveyard.
Organisations
SundAy school & Bible Clas5- Throughout 2024, with the exception of the summer months. Sunday schoollBible class
met each Sunday moming from I I..00-11..45am. froin Jaiiuary to June 2024 the children were taught the wol'd of God in
three classesltwo Bible classes. Members of Sunday School attended the PCI Kids's Big Day Out held in 1$1 Ahoghill
Presbyterian Chui'ch. Our annual Children's Day services were held on Sunday 2nd June. Following a sumrnei. recess,
classes resumed in September 2024, when 25 children and young people enrolled which Can be broken down as follows..
Sunday school (aged 4-11) - 17 children with 3 teachers
Bible class (aged 12-18)- 8 young people with 2 teachers
During the calendar year, each child received an Easter Egg, end of session prize and Christrnas gift. In December
2024, our Sunday School/Bible cla55 pupils enjoyed a Christmas trip to Soft Play and Bowling at the Jet Centre
Coleraine followed by food at McDonalds.
Each year Sunday SchooVBible Class have a mission project where money is collected by the children in Smartie tubes.
Our total contribution at 31 December 2024 to support European Missionary Fellowship through the work of Mihai and
Irina Chisari iti Moldova was £400.
Youth Felloivship - Renew youth fellowship met forlnighily between September and June usually in the Church Hall
with approximately 10-17 young people from year 8 up and we have 3 leaders. Our nights usually start with ice
bi'eakers followed by a bible-based talk and bible study to help challenge. encourage and equip the young people in
their everyday life. Over this year w¢ have had people come in to speak about their involvement in mission work in
sununer outreach. We also had a trip bowling and a Chinese night to help us focus on the persecuted church.

an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTE￿1 S ANNUAL REPORT (eont'd)
I. Tamlaght 0> Crilly Boy's Brigade
meets every Monday night from September to April. Anchor and Junior
Sections meet from 6.30pm to 7.40pm and we currently have 6 Anchor Boys and 4 Junior Boys. Each night comprises
of a varied programme which typically includes a bible message, craft lime, games and snacks. The boys also enjoyed a
visit from Kidz Farm. Our Company and Senior sections meet from 7.45pm to 9.15pm and we currently have 7 Company
boys and 2 Senior boys. Our 2 Senior boys are currently working toward5 their Prestdent's and King's badges. Each
night the Company programtne includes a bible study lead by one of tbe ministers, figure marching, games, box work and
other activites. including model aeroplane making. A visit from ihe Royal British Legion gave the boys an opportunity
to learn more about the importance of Rememberance Day. The Company also had the privilege of being asked to
represent BBNI at Ihe Royal Festival of Rememberance al the Waterfront, Belfast. The CoTnpany section was also able
to take parl in the Battalion Dodge Ball Competition which the boys won, leading to them also competing at the National
compctition. To mark the 80th anniversary of the Battalion. all the boys. officers and paiEnts took part in a leg of the
baton journey, walking from Tamlaght O'crilly to Kilrea.
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 sci'ipiure related activilies. We ended
the 2023124 year with a tea evening. From September to December 2024 the girls joined with Tamlaght O'cl'illy Boys
Bi'igade for enroLtnent and Harvest services as well as singing carols around the tree and our Chrislmas party, All units
enjoyed the Kidz fann night with Ihe BB and the guides also joined with the BB for a talk on Rememberance. 'fhe girls
took part in the Remembei'ance Sunday parade in Kilrea. Each unil is continuing io work towards badgcs on a variety of
diff¢r¢nt them¢s. Numbers are continuously changing and we GU￿entlY have 6 Rainbows, 6 Ilrownies and 5 Guides.
HolidAy Bible Club - this involved a week of outreach from 5 to 9th August in ihe 'Big tent, in the manse field. This
was proceeded by a Worship service in the tent on the evening of Sunday 4th August. From Monday to Friday iiightly
meetings were held for Primary school age children following the theme 'Train2Win' _ ovcr the five nights cli ildi'en wcre
presented with the gospel by considering the following . Monday - Jesus, The Suprem¢ Champion, Tuesday - Joii)ing
tlie Race - Philip and the Ehtiopian, Wednesday - Starling the Race- SaullPaul, Thursday - Staying in Ihe Race - Peter
and Friday - Finishing the Race - Stephen. This meeting was followed each evening by 'Youth Week, from 8.30pm for
those of secondary school age+. This evenl comprised of special activilies, including a quiz. gaTnes night, Nerf gun
activities, water games and also food, praise and an epilogue each night from a variety of visiting speakers. On the Friday
evening a family nighvbarbeque and Barn Dance was enjoyed by children and parenislfriends. Various pl'ayer times to
comrnit this work to the Lord were held throughout the week. In total, across both age groups, 124 childrcnlyoung people
enrolled during thc week. Our week of outreach concluded with a Holiday Bible Club family service in church on Sunday
I i th August.
Presbyterian Women
Women connected to the above congregation met each month from January to April and
Sepi¢mbei' to December 2024. PW provided a varied programme tied into the Ihcme for the year, Entrusted. The ladie5
enjoycd times of fellowship together and were given the opportunity to hear about, and support, local and global mission.
We started off our year with a visit from Mrs Laura Mullan from Curran & Castledawson Presbyterian Church who spoke
to us about 'One Godly Woman kn an Ungodly Generation,. Gift night was next in February where we invited ladies
from our neighbouring churches and interviewed the ministers from each of ihese churches. In March we welcomed
Melanie Bond who spoke to us about her faith and how she incorporates il into her fashion business. April meeting was
with Keith from Aore International. In September we held our annual PW service and the guest speakers were Beth and
Henry Montgomery and praise was led by the PW choir. Later in Sepiember some of the ladie5 attended Irish Women's
Convention where we were inspired and uplifted by Jen Wilkin. Gareih Dalzell from Wycliffe Bible Translatois spoke
to us at our October meeting. Our annual PW dinner was held on Tuesday 12th November 2024 in The Lodge Hotel in
Coleraine. For our final meeting of 2024 we welcomed Lauren Speer from Rose and Bumble who spoke to us abour her
mental health illness and how her faith abs helped her through it.
M¢n's Felloivship - Men connected to the congregation met each month from January to April and September to
December. The varled piogramme and range of guest speakers provided an opportunity for friendship and fellowship.
The men enjoyed their annual joint sports night with Drimbolg Church and half-time epilogue brought by Leslie
Mcclean. The annual dinner in February was held at Toast in Cullybackey with Craig Elliol sharing at it. Some men
attended Culnady's Wellbeing Evening in March which proved to be a very helpfvl and encouraging evening. The visit
to Bingham's dairy farni and digester gave a great insight into a large modern farni, with Rev David Morrison sharing

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTli S ANNUAL REPORT (cont'd)
from Psalm 23. September saw the men bring out their competitive side again as they went bowling at the Jet Centre
followed by a McDonalds. In October some delicious puddings were enjoyed while hearing the life story of Stephen
Smyth. In November tbe men went on a visit to Nesbitl's in Upperlands to explore some of his antique collectable5'.
Andy Williamson brought a message from God's word. Av¢rage attendance at each event was 20 men.
Friendship Croup- This group met monthly from January to March and from September to December. They enjoyed
a varied pi'ogramme of 5peakeTS and activities which always ended with chat over a cup of tea. The following details
oui. speakers for the year.. Joe and Sadie Law from Miracl¢ Mission. Jean Farlow speaking on her work in Kenya. Linda
Tayloi. spoke about gardening and God's word. Audrey Johnslon spoke about hei- trip lo Kenya. Maurice McNicholl
shared about his woodworking weaviTJg in a biblical message. The year finished with our Christmas lunch in the
manse, with Victor Hutchinson singing and sharing from God's word.
Walking Group- This provided an opportunity for members of the congregation to meet monthly on a Sunday
afternoon for a casual walk. This provided an opportunity for conversation and deepening of friendships. Soine of the
locations include: Garvagh Forest, Fisherman's Walk Portglenone, Castlerock beach and Portballinlrae Board walk.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on cominittees
and helping with organisalions and oiher church activities.
Public Benefit Statement
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit lo ils members and the
g¢n¢ral 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 chU￿h include the gaining of an understanding in Christian
beliefs as set out in the Bible and in the Church's subordinate standards (the Weslminster Confession of Faith and the
Shorter and Larger Catechisms) leading to spiritual and moral development and opporthnities for response to Bible
teachkng. 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 beneflts 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 cas¢s.
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 infornial and ad-hoc feedback from
members, their families, and members of the public.
The purpose does not lead to harni. The only private benefit flowing from our PUTpose is related to Ministers, Missionaries,
Deaconesses, Irish Mi55ion workers and Lay Agents who receive benefits as a result of their holding 0￿1￿¢ or
employment. However, this is incidental and necessary in order to further our charitable purpose. Th¢r¢ are no other
private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian
Cburch in Ireland is in direct and indirect contact with, the community in which pastordl service5 are provided and other
communities throughout Northern Ireland, the Republi¢ of Ireland. and worldwide which benefit from our engagejnent
with and support for both Christian and other secular organisations, charities and individual members of the public.
The Kirk Sesston has had regard to the Charity Commissions Public benefit requirement statutory guidance.

an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Financial Revieiv
The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were
95 contributors during the year (2023: 96) donating a total of £64,838 (2023: £65,010).
Total Income of the congregation during the year was £162,684 compared to £138,132 in the previous year.
Tolal expenditure increased to £145,849 from £120,877.
Statement of Trustee Responsibilities
The Trustees are responsible for preparing Ihe annual ￿pOrt and the financial statements of the congregation in accordance
with applicable law and generally accepted accounting practice.
As the congregations total income does not cxceed £250,000, the Trustees have elected under Section 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 thal are sufficient to show and explain the
congregation's Iransactions and disclose with reasonable accuracy at any time ils financial posilion. They are also
iesponsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevenlioii and
detection of fraud and othcr irregularities.
Approved by the Kirk Session at a meeting on 10 April 2025 and signed on its behalf by
Name: Rev Richard Morrison
Name: Christopher Rowe
Date..
1010412025
Date: 1010412025

Presbyter
an
tNDEPENDEIYT EXAMINERS REPORT TO THE TRUSTEES OF CHURCHTOWN
CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRE4 LAND
I report on the accounts of Churchtown congregation for the year ended 31 December 2024, which are set out on pages
10 to 15.
Respective responsibilities of eharity Irustees 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 accounls under section 65 of the Charities Act
follow the procedures laid down in ihe general Directions given by the Commission under section 65(9)(b) of
th¢ Charities Act
state whether particular matters have come to my attention.
Basis of iiidependent examiner's report
I have examined your charity accounts as required under section 65 of ihe Charlties Act and my examination was caiTied
out in accordance with the general Directions given by the Charity Commission for Northern Ireland uT]der section
65(9)(b) of the Charili¢s Act,
My examination included a review of ihe 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 concerning any such matters.
My role is to state whether any material matters have come to my altention 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 wilh the accounting requirements of the Charities Act
4. That there is further infomation 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 respect of the matters (l) to (4) listed above and. in connection
with following the Directions of the Charity Commission for Northern Ireland, I have found no mattel's that require
drawing to youi. attention.
Stevenson and Wilson
22-30 Broadway Avenue
Chartered Accountants
Ballymena
Date:
i oth April 2025
BT43 7AA

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINIINCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNTS)
FOR THE YKAR EDNED 31ST DECEMBER 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Chat'ilable activities
Grant
Investment incoin¢
Investments realised
Other income
84.647
80
,193
5,136
59,711
829
1,589
3.718
144,358
909
2.782
9,322
13.076
784
2,350
3,927
468
5,230
83
5,313
6,857
Total Receipts
96,286
65,930
468
162,684
138,132
iiieiils
Rai%ing funds
Charitable activities
Other expenditure
Capital expenditure
440
72,709
15,823
440
94,215
21,217
29.977
421
87,208
30,794
2,454
21,506
5,394
29.977
Total Payments
88,972
56,877
145.849
120,877
Net receipts l (payments)
Transfers between funds
7,314
91,227
9,053
1.070
468
(92,297)
16.835
17,255
io
Net movement in funds
Funds brought forward
98,541
105,098
10,123
175,641
(91,829)
101,432
16,835
382,171
17,255
364,916
Funds carried forward
203,639
185,764
9,603
399,006
382,171
10

an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
ST
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2024
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
TotAI
Funds
2024
Total Funds
2023
Funds Reconciliation
Bank, cash and inve5tinenls at Start of year
Net movement in funds
105,098
98,541
175,641
10,123
101.432
(91.829)
382,171
16,835
364,916
17,255
Bank, cash and invcstmenls at ¢nd of year
203,639
185,764
9,603
399,006
382,171
Baiik, Cash and Investment Balances
Progressive savings accounts
Bank current accounts
65,997
333,009
101,432
280.739
399,006
382,171
Other Assets
Fixed Assets - Note 9
Churcli building and contents
Church hall buildings and contents
Building of manse
Building of open fronted shelter
Land
Gift Aid receivable on donations
Investments
1,031,249
159,724
365,444
6.464
41,704
17,000
39,311
1,031,249
129,747
365,444
6,464
41,704
13,500
37,264
1.660,896
1,625,372
Liabilities
2,236
2,086
Approved by the Kirk Session at a meeting on ioth AprAI 2025 and signed on its behalf by:
Rev Richard Morrison
Mr Christopher Rowe
Minister
Clerk of Session
11

an
CHURCHTOWN CONGREGATION OF THE PRESBYTE]UAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS 31ST 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 (Northem Ireland) 2015 to prepare its accounts on a receipis and payinents
basis.
FUND ACCOUNTING
Endowm¢nt funds are fvnds, the capital of which must be retained ¢ither pernianently or at th¢ Congregation's discrelion. the
income derived from the endowment is to be used eiiher 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 endowment5 which is to be expended only on the restricted pu￿oSe$ intended by the
donor and (b) revenue donations or grants for a specific congregalional 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 bhsis.
Unrestricted funds are income funds which are to be spenl on the congregation's general purposes. Designated funds are general
funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestricled
Funds
Reslrieted
Funds
Endoivment
Funds
Total
2024
Total
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
4,336
66,388
13,923
4,336
122,704
17,318
4,938
94,342
13,796
56,316
3,395
84,647
59,711
144,358
113,076
CHARITABLE ACTIVITIES
Ullrestricted
Funds
Restricted
Funds
ndowment
Funds
Total
2024
Total
2023
Charitable activities - other
Charitable activities - publicalion
80
135
215
300
694
694
484
80
829
909
784
12

an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CIIURCH IN IRELAIYD
NOTES TO THE ACCOUNTS (cont'd)
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit intcrest
5,136
3.718
468
9,322
3,927
5.136
3,718
468
9,322
3,927
OTHER INCOME
Unrestrieted
Fiinds
Restrlcted
Funds
Endowment
Funds
Total
2024
Total
2023
Conacre income
Donation for use of hall
Sale of books
Power Nl
National Savings compensation
McKinley donation
Donation toward pulpit supply
NIE Wayleav¢
5,127
5.127
5.127
30
80
1,200
100
80
240
45
45
83
83
58
58
5,230
83
5,313
6,857
RAISING FUNDS
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
FWO envelopes
440
440
421
440
440
421
13

Presbyter
an
CHURCHTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTfi S TO THE ACCOUNTS (eont'd)
CHARITABLE ACTIVITIES
Unrestrieted
Funds
Restricted
'unds
Endowment
Funds
Total
2024
Total
2023
Ministry and support staff costs
Pr¢sbyt¢ry fees
General assessment
vents and catering expenses
Stationery and teaching materials
Publications
Donations to missions and charities
Congregation running costs
53,459
350
8,011
4,050
2.768
83
53.542
350
8.552
7,150
3.624
689
14,855
5,453
51,690
299
7,002
3,020
3,052
474
15,685
5,986
541
3,100
856
689
12,358
3,879
2.497
.574
72.709
21,506
94,215
87,208
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Governance costs
Repall's and maintenance
Ulililies
Equipment
2,162
4,473
9.188
234
4,353
2,396
8,826
9,188
807
2,367
15,125
9,590
3,712
807
15,823
5,394
21,217
30,794
FIXED ASSETS and CAPITAL EXPENDITURE
Tlie congregation owns the Church building, Church hall and Church manse situated at Tamlaght 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.
10. TRANSFERS BETWEEN FUNDS
At 31 S¢ December 2023, Progressive balances totalling £92,297 werc catcgorised as Endownment Funds. Upon review by the
TIv5tee5, the origins of tbe funds placed Tho requiretllellt for the Charity to hold the funds for a specific purpose, and therefore
the funds have now been reclassified as unrestricted.
14

an
CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
FUND BALANCES
Fund
Balance al
Start
Receipts
Payment
Surplus /
(deficit)
Transfer
Balance at
ei)d
Unrestricted Funds
Number l account
Number 2 account
Nuinber 3 a¢¢ount
Progressive I
Progressive 2
Progressive 3
Progressive 4
65,708
86.636
84,599
2,037
(1,070)
40,696
66,675
40,696
39,874
44,814
39,390
4,857
2,184
1,895
162
552
4,373
484
2,184
1,895
162
552
42,630
(1,895)
3,166
7,700
3,328
8,252
105,098
96,286
88,972
7,314
91,227
203,639
Restricted Funds
Number l account
Number 2 account
Youth fellowship
Men'5 fellowship
Friendship group
Sabbath School
pw
Boys tjrigade
148
153,559
415
390
971
15.875
2,367
1,916
12.091
45,368
135
12,016
35.137
577
142
559
1,505
3,339
3,602
75
10,231
(442)
(142)
(181)
244
223
163,790
473
248
790
16,269
2,371
,600
500
378
1,749
3,343
2.866
150
(736)
420
175,641
65,930
56,877
9.053
1,070
185,764
Eiidoivment Funds
Progi'essive I
Progressive 2
Progressive 3
Progressive 4
Progressive 5
42,630
38,801
3.166
7.700
9.135
(42,630)
(38,801)
(3,166)
(7,700)
468
468
9,603
101,432
468
468
(92,297)
9,603
Total
382,171
162,684
145,849
16,835
399,006
15