CHARITY REGISTRATION NUMBER: 105398
Lecumpher Congregation of the Presbyterian Church in
Ireland
Unaudited Financial Statements
31 December 2022
BE
IL
Chartered accountants
Gilmour & Co Limited
25 High Street
Carrickfergus
Co Antrim
BT38 7AN

Lecumpher Congregation of the Presbyterian Church in Ireland
Financial Statements
Year ended 31 December 2022
Pages
Trustees, annual report
1to4
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
8t013

Lecumpher Congregation of the Presbyterian Church in Ireland
Trustees, Annual Report
Year ended 31 December 2022
The trustees present their report and the unaudited financial stalernents of the charity for the year
ended 31 December 2022.
Reference and admlnlstrative details
Lecumpher Congregation of the Presbyterian Church in Ireland
105398
Reglstered charity name
Charlty registratlon number
Prlnclpal office
10 Ballynagowan Road
Desertmartin
BT45 5LH
The trustees
Mr D Badger
Mr W Badger
Mr J Barfoot
Mr W Barfoot
Mr J Gilmour
Mr W Gregg
Mr D Johnston
Mr G Johnston
Rev.J Martin
Mr R Taylor
Mr S Thompson
Independent examiner
Robert J Gilmour F.C.A
Gilmour & Co Limited
25 High Street
Carrickfergus
Co Anlrim
BT38 7AN

Lecumpher Congregation of the Presbyterian Church in Ireland
Trustees, Annual Report (conllnued)
Year ended 31 December 2022
Structure, governance and management
The Kirk Session
The charity trustees of the congregation are the mernbers of its Kirk Session. Under Ihe congregation's
governing document, The Code, the book of the constitution and government of the Presbyterian
Church in Ireland, the Kirk Session seeks to watch over and promole the spiritual interest of the
congregation and ol persons not connected with any congregation who are wilhin its bounds. It
ensures pastoral care is in place in the congregation and seeks to furlher the contribution of Ihe
Church to Christian wilness and service in the local communily. The Kirk Session has delegated lo its
Congregational Committee the temporal aftairs ol the congregation including administering all funds
and property belonging to the congregation. Members of Ihe Kirk Session are 8x-officio memb8rs of
the Congregational Committee.
The Kirk Session consists of the ordained minister and Ihe ruling elders of the Congregations. All
members are entitled to propose, speak and exeroise equal votes at meelings, except thal the
Moderator, the rninisler in aclive duty in the congregation. has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held five limes each year.
To be chosen for the office of the eldership in the congregation a person must be a voting member and
a regular attendanl 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 Presbyterian Church in Ireland form of governance the corporate oversight of a
congregation is the responsibility ol a Presbytery which superintends generally the spiritual and
temporal affairs of the congregations assigned to it by Ihe General Assembly of the Presbyterian
Church in Ireland. Lecumpher Congregation of the Presbyterian Church has been assigned to the
Tyrone Presbytery of the Presbyterian Church in Ireland. Th8 membership ol the Presbytery consists
mainly of the active ministers of congregations assigned to it by the General Assernbly, minsters who
have retired from active duly and an elder appoinled by the Kirk Session of the congregation.
The General Assembly
The General Assembly is the supreme court of the Church. represenling in one body the whole Church
and acting as its supreme legislative, administration and judicial authority, in dealing wilh all matters
brought before il. The General Assembly is normally constituted during ihe first week in June for
worship and lo conduct ils business. At the end of business it is dissolved. The membership of the
General Assembly consists mainly of the active ministers of each congregation, relired minsters and a
a representative elder appointed by the Kirk Session of each congregation.

Lecumpher Congregation of the Presbyterian Church in Ireland
Trustees, Annual Report (continued)
Year ended 31 December 2022
Obleclives and activitles
Lecurnpher Presbyterian Church is a congregation of the Presbyterian Church in Ireland.
We hold regular services of worship and other religious activities. These, and all that follows, are open
to anyone of appropriate age andlor gender to access, without regard to whether they are rnembers of
our congregation. Through prayer, support our members, our own Church, other Christian Churches,
the community and leaders in society and governrment. Organise meetings and events Ihat prornote
our charitable purpose. Participate in the lite of the local comrnunily. Participate in and support what
the PreSb￿erlan Church in Ireland and the supervising Pre$b￿ery does. Support other secular and
Christian organisations and charities through volunteering, financial gifts and prayer.
THE PRESBYfERIAN 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 ol His Spirit. and to enab5e her members to play their part in fulfilling God's mission to our world
Achlevements and performance
The Presbyterian 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 ol an understanding in Chrislian beliefs as set oul in the Bible and in the Church's
subordinate standards (the Westminster Conlession of Faith and the Shorter and Larger Catechisms)
leading to to spiritual and moral development and opportunities for response to Bible teaching.
In turn, this framework leads to practical expressions of Christian beliefs and standards in the local
community such as Ihrough Ihe care of those in need (including the sick, disabled and bereaved).
Generally the above benefits are delivered locally by congregalional churches and members, or are
facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by
Central resources in almost all cas8S.
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 seNices and informal and ad-hoc
feedback from members. their lamilies, and members of the public. The purpose does nol lead to
harm.
The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses,
Irish Mission workers and Lay Agenls who receive benefits as a resull of their holding office or
employment.
However, this is incidenlal 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 indivicluals that
the Presbyterian Church in Ireland is in direct and indirect contact wilh, the community in which
pasloral services are provided and other communities throughout Northern Sreland, the Republic of
Ireland, and worldwide which benefit from our engagement wilh and support for bolh Christian and
other secular organisations. charities and individual members of the public.

Lecumpher Congregation of the Presbyterian Church in Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2022
Flnancial revlew
The congregation's main source of income is members, contribulions to the General Fund through the
Weekly Freewill Qffering. and the Building Fund.
Total income for the year amounted to £186,290 compared to £178,191 in the previous year.
Expenditure for the year was £75,822 compared to £77,761 in 2021.
In addition to the expendilure above capital expenditure on additions to Church Property amounted to
£Nil12021 £75,534).
Unrestricted reserves increased during the year by £41 ,661 to £91,277.12021 £49,616).
Reserves Policy
Lecumpher Presbyterian Church relies on financial support on a regular basis from its congregalion.
The Trustees aim to have unrestricled reserves available to support 3-6 months outgoings.
The trustees, annual report was approved on 17 May 2023 and signed on behalf of the board of
truslees by:
Rev.J Martin
Trustee
Mr S Thompson
Trustee

Lecumpher Congregation of the Presbyterian Church in Ireland
Independent Examiner's Report to the Trustees of Lecumpher Congregation of
the Presbyterian Church in Ireland
Year ended 31 December 2022
I report to the trustees on my examination of the financial statements of Lecumpher Congregation of
the Presbyterian Church in Ireland ('the charity,) for the year ended 31 December 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act (Northern Ireland) 2008 {thÈ '2008 Act'l. You are
satisfied that your charity is not required by charity law to be audited and have chosen instead to have
an independent èxamination.
I report ill respect of my examination of the charivs financial ststements as carried out under section
65 of the 2008 Act. In carying out my examination I have followed the general Directions given by the
Charity Commission for Northern Ireland under section 65{9}Ib) of the 2008 Act.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attention in Connection
with my examination giving me cause to believe that in any material respecL'
accounting records were not kèpt as required by with section 63 of the 2008 Act. or
the financial statements do not accord with those reGords', or
the financial statements do not comply with the accounting requirements of the 2008 Act or
the financial statements do not comply with the applicable requirements Concerning the forni
and content of accounts set o(Jt in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fairf view which is not a matter
considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be rea¢hed.
ilmour F.C.A
dent Examiner
Inde
Gilmour & Co Limited
25 High Street
Carrickfergus
CD Antrim
BT38 7AN
17 May 2023

Lecumpher Congregation of the Presbyterian Church in Ireland
Statement of Financial Activities
Year ended 31 December 2022
2022
Restricted
funds Total tunds
2021
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Other trading activities
Investment incoTne
68.965
104.179
11,176
1,959
173,144
11,176
1,970
186,290
165,394
11,136
1,661
178,191
Total Income
68,976
117,314
Expenditure
Expenditure on charitable aclivities
Total expendlture
27,315
27,315
48,507
48,507
75,822
77,761
75,822
77,761
Net income
41,661
68,807
110,468
100,430
Other recognised galns and losses
Unrealised gainslllossesl on Inveslrnents
Net movement In funds
11 ,6271
67.180
(1,6271
108,841
7,445
41,661
107,875
Reconciliation of f unds
Total funds brought forward
Total funds c8rried fonvard
49,616
2,617,155
2,666,771
2,775,612
2,558,896
2,666,771
91,277
2,684,335
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive Irom continuing aclivilies.
The not8s on pages 8 to 13 form part of these linanelal stalemenls.

Lecumpher Congregation of the Presbyterian Church in Ireland
Statement of Financial Position
31 December 2022
2022
2021
Nota
Fixed assets
Tangible fixed assets
Investments
12 2,901.363
13
45,409
2,946,772
2,901,363
47,036
2.948,399
Current assets
Cash at bank and in hand
68,876
52,405
Creditors: amounts falling due within one year
Net current assets
14
66,634
2,242
2,949,014
66.634
{14,229)
2,934.170
Total assets less current Ilabllltles
Creditors: amounts falling due after more than one year
Net assets
15
173,402
2,775,612
267,399
2,666,771
Funds of the charity
Restricted funds
Unrestricted funds
2,684,335
91,277
16 2,775,612
2,599,945
66,826
2,666,771
Total charity funds
These financial stalernents were approved by the board ot trustees and authorised for issue on 17 May
2023, and are signed on behalf of the board by..
Rev.J Martin
Trustee
Mr S Thompson
Trustee
Tha noles on pages 8 to 13 fomi part ol these flnanclal statements.

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
Year ended 31 December 2022
General informatlon
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of Ihe principal office is 10 Ballynagowan Road, Desertmartin. BT45
5LH.
Statement of compliance
As the total income ol Ihe congregation is less Ihan £250,000 the congregation have elecled in
accordance with Ihe provisions in The Charities (Accounls and Reports) Regulations (Northern
Ireland) 2015 to prepare its accounts on a receipis and payments basis.
Accountlng policies
Basis of preparation
The financial slaternents have been prepared on the historical cosl basis, as rnodified by the
revaluation of certain financial assets and liabilities and inveslment properties measured at fair
valu8 through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accountlng
Unrestricled funds are available for use at the discrelion of the trustees to further any ol the
charity's purposes.
Designated funds are unrestricted lunds earmarked by the Irustees lor particular future project or
commitmenl.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income lunds or
endowment funds.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair
value. If fair value cannot be reliably measured. assets are measured at cost less impairment.
Lisled investments are measured at fair value with changes in fair value being recognised in
income or expenditure.

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to Ihe Flnancial Stalements (conllnuedj
Year ended 31 December 2022
Donatlons and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Loose Collections
Donations and Gifts
Gift Aid
Missions
Building Fund
Monthly DD'S
3,846
53,515
11,604
3,846
58,658
28,481
6,106
49,613
26,440
5,143
16,877
6,106
49,613
26,440
104,179
68,965
173,144
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Donatlons
Loose Collections
Donations and Gifts
Gift Aid
Missions
Building Fund
Monthly DD'S
3,852
52,877
10.444
3,852
52,917
28,384
7,177
45,929
27.135
165,394
40
17,940
7,177
45,929
27,135
67,173
98,221
Other tradlng activities
Restricted Total Funds
Funds
2022
Restricted Total Funds
Funds
2021
Manse Rental
Farm Rentals
Sunday School Charities
6,600
4,411
165
6,600
4.411
165
6,600
4,411
125
6,600
4,411
125
11.176
11,176
11,136
11.136
Investment income
Unrestricted
Funds
Restricted Tolal Funds
Funds
2022
Other Investrnent Income
1,959
1,970
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Other Investment Income
1,661
1,661

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements Icontlnued)
Year ended 31 December 2022
Expenditure on charitable actlvltles by tund type
Unrestricted
Funds
Restricted Tolal Funds
Funds
2022
Support costs
27,315
48,507
75,822
Unreslricted
Funds
Reslricled Total Funds
Funds
2021
Support costs
35,958
41,803
77,761
Expendlture on charltable activltles by activity type
Tolal funds
2022
Total fund
2021
Support costs
General Activity
75,822
75,822
77.761
Charltable activltles
Total 2022 Total 2021
General Assembly Assessments
Ministry & support staff costs
Congregational Running Expenses
Donations to missions & charities
Stationery & teaching malerials
Ulilities
Bank Loan Interest
Minister's Expenses
Accountancy Fee
6,043
2,102
7.666
27,064
1,031
19,137
11,939
6,043
2,102
7,666
27,064
1,031
19,137
11,939
6,571
16,271
2,761
23,834
452
14,424
10,950
1,658
840
840
840
75,822
75,822
77,761
10. Independent examlnatlon fees
2022
2021
Fees payable to the independent examiner for:
Independent examinalion of the financial statements
840
840
10-

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statemenls (contlnued)
Year ended 31 December 2022
11. Staff costs
The lotal staff costs and employee benelils for the reporting period are analysed as follows..
2022
2021
Wages and salaries
Social security costs
Employer contribulions to pension plans
13,589
810
1,872
16,271
The average head counl of employees during the year was Nil12021: 2).
No employee received employee benefits of more than £60,000 during the year (2021.. Nil).
12. Tangible flxed assets
Freehold
property Equipment
Tolal
Cost
Al 1 Jan 2022 and 31 Dec 2022
2,890,083
11,280
2,901,363
Depreciation
At 1 Jan 2022 and 31 Dec 2022
Carrylng amount
At 31 Dec 2022
2,890,083
2,890,083
11,280
2,901.363
At 31 Dec 2021
11.280
2,901,363
Tangible fixed assels consist of the Church, contents and surrounding land together with Ihe
Manse and Farms. They have been capitalised al their insurance value in 2017.lrnprovernents
are recorded at cost price. All properties are maintained lo a high level and have not therefore
been depreciated.
11

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (contlnued)
Year ended 31 December 2022
13. Investments
Other
Investments
Cost or valuatlon
At 1 Jan 2022
Additions
Fair value movements
47,036
(1,627)
45,409
At 31 Dec 2022
Impalrment
At 1 Jan 2022 and 31 Dec 2022
Carrying amount
At 31 Dec 2022
45,409
47,036
Al 31 Dec 2021
All investments shown above are held al valuation.
14. Creditors: amounts falling due withln one year
2022
2021
Bank loans and overdralts
66,634
66,634
15. Credltors: amounts falllng due alter more Ihan one year
2022
2021
Bank loans and overdrafts
Members Loan
38,401
135,001
217,398
50,001
173,402
267,399
16. Analysls of charitable lunds
Unrestricted funds
Gains and
At
losses 31 Dec 2022
At 1 Jan 2022
Income Expenditure
General funds
49,616
68,976
127,3151
91,277
Gains and
At
losses 31 Dec 2021
At 1 Jan 2021
Income Expenditure
General lunds
35,611
67,173
{35,958)
66,826
12-

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2022
16. Analysis ol charilable funds (continued)
Restricted funds
Gains and
At
losses 31 Dec 2022
At 1 Jan 2022
Income Expendilure
Property
Presbyterian Women
Investments
2,569,903
216
47,036
2,617,155
115.903
1,411
147,0641
11 ,4431
2,638,742
184
45,409
{1,627}
{1,627} 2,684,335
117,314
148,5071
Gains and
At
losses 31 Dec 2021
At 1 Jan 2021
Income Expenditure
Property
Presbyterian Women
Investments
2,483,600
94
39,591
110.726
292
(41 ,6331
{170}
2,552,693
216
47,036
7,445
2,523,285
111,018
{41,803}
7,445
2,599,945
13-