CHARITY REGISTRATION NUMBER: NIC 105398
Lecumpher Congregation of the Presbyterian Church in Ireland
Unaudited Financial Statements
31 December 2023

Lecumpher Congregation ofthe Presbyterian Church in Ireland
Financial Statements
Year ended 31 December 2023
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the fin8ncial statements
Page

Lecumpher Congregation of the Presbyterian Church in Ireland
Trustees'Annual Report
Year ended 31 December 2023
The trustees presenttheir report and the unaudited financial statements ofthe charityfortheyear
ended 31 December 2023.
Reference and administrative details
Registered charity name
Lecumpher Congregation of the Presbyterian Church in Ireland
Charity registration number NIC 105398
Principal off ice
10 Ballynagowan Road
Desertmartin
BT45 5LH
The trustees
Mr D Badger
Mrw Badger
Mrj Barfoot
Mrj Gilmour
Mrw Gregg
Mr D Johnston
Mr G Johnston
Mr R Taylor
MrSThompson
RevA Graham
Independent examiner
Hopper & Co
6 Doagh Road
Ballyclare. BT39 9BG

Lecumpher Congregation ofthe Presbyterian Church in Ireland
Trustees, Annual Report (continued)
Year ended 31 December 2023
Structure, governance and management
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the
congregation's governing document, The Code, the book of the constitution and government of
the Presbyterian Church in Ireland,the Kirksession seekstowatch overand promotethe spiritual
interest of the congregation and of persons not connected with any congregation who are within
its bounds. It ensures pastor81 care is in place in the congregation and seeks to further the
contribution of the Church to Christian witness and service in the local community. The Kirk
Session has delegated to its Congregational Committee the temporal affairs of the congregation
including administering all funds and property belonging to the congregation. Members of the
Kirk Session are ex-off icio members of the Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All
members are entitled to propose, speak and exercise equal votes at meetings, except that the
Moderator, the minister in active duty in the congregation, has no deliberative but only a casting
vote.
Stated meetings ot the Kirk session are held five times each year.
To be chosen forthe office ofthe eldership in the congregation a person must be a voting member
8nd a regular attendant on its ordinances. The selection of those proposed to be called to the
office can be eitherbythe congregation orbythe Kirksession. Members are elected iftheyobtain
two-thirds of those who vote.
PresbY(ery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a
congregation is the responsibility of a PresbY(ery which superintends generally the spiritual and
temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian
Church in Ireland. Lecumpher Congregation ofthe Presbyterian Church has been assigned to the
Tyrone Presbytery of the Presbyterian Church in Ireland. The membership of the PresbW(ery
consists mainly of the active ministers of congregations assigned to it by the General Assembly.
minsters who have retired from active duty and an elder appointed by the Kirk Session of the
congregation.

Lecumpher Congregation ofthe Presbyterian Church in Ireland
Trustees, Annual Report (continued)
Year ended 31 December 2023
Structure, governance and management (Cont'd)
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole
Church and acting as its supreme legislative, 8dministration and judicial authority. in dealingwith
all matters brought before it. The General Assembly is normally 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 ministers of each
congregation, retired minsters and a representative elder appointed by the Kirk Session of each
congregation.
Objectives and activities
Lecumpher 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 follow, are
open to anyone of appropriate age andlorgenderto access, without regard to whetherthey are
members of our congregation. Through prayer, support our members, our own Church, other
Christian Churches, the community and leaders in society and government. Organise meetings
and events that promote our charitable purpose. Participate in the life ofthe local community.
Participate in and supportwhat the Presbyterian Church in Ireland and the supervising
Presbytery 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, 2nd exists to love and honour God through faith in His Son
and bythe power of His Spirit, and to enable her members to playtheir part in fulfilling God's
mission to ourworld.

Lecumpher Congregation of the Presbyterian Church in Ireland
Trustees, Annual Report (continued)
Year ended 31 December 2023.
Achievements 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 ofthe Lord Jesus
Christ through the advancement of religion. The direct benefits which flow from the purposes of
the Church inclurle the gaining of an understanding in Christian beliefs as setout in the Bible
and in the Church's subordinate standards (the Westminster Confession of Faith and the
Shorter and Larger Catechisms) leadingto 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 communitysuch as through the care of those in need lincludingthe sick, disabled and
bereaved).
Generally, the above benefits are delivered locally by congregational churches and 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, press
advertisement, websites, and social media or in other ways
The benefits are demonstrated through regular evaluation of the services and informal and ad-
hoc feedback from members, their families, and members of the public. The purpose does not
lead to harm.
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 their
holding off ice or employment.
However. this is incidentaland necessaryin orderto furtherourcharitable 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 communities 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.

Lecumpher Congregation of the Presbyterian Church in Ireland
Trustees, Annual Report (continued)
Year ended 31 December 2023
Financial review
Reserves Policy
Lecumpher Presbyterian Church relies on financial support on a regular basis from its
congregation. The Trustees aim to have unrestricted reserves available to support 3-6 months
outgoings.
The trustees, annual report was approved on 2 October, 2024 and signed on behalf of the board
of trustees by:
IWso-
Rev A. Graham
Trustee
Mrs. Thompson
Trustee

HOPPER & CO
Chartcred Accountants & Registered Auditors
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 2023
I report to the trustee5 on my examination of the financial statements of Lecumpher Congregation of
the Presbyterian Church in Ireland I'the charity'i for the year ended 31 December 2023.
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 requirement5 of the Charities Act (Northern Ireland) 2008 Ithe '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 examination.
I report in respect of my examination of the charity's financial statements as carried out under section
65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by
the Charity Commission for Northern Ireland under section 65{9}Ibl of the 2008 Act.
Independent examiner'5 Statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my exam ination giving me cause to believe that in any material respect..
l. Accounting records were not kept as required by with section 63 of the 2008 Act; or
2. The financial statements do not accord with those record5; or
3. The financial statements do not comply with the accounting requirements of the 2008 Act,. or
4. The financial statements do not comply with the applicable requirements concerningthe form
and content of accounts set out 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 reached.
Independent Examiner
S Hopper FCA
Partner
Hopper & Co
Date 08 October 2024
6 Doagh Road, Ballyclare, Co. Antrim BT39 9BG
T: (028) 9335 2516 F: (028) 9332 3787 E. enquiries@hopperandco.com
PJitnei': Klichael Hopper FCA.. Sirnon HopperFCA
Re￿"Ster£I to carryoutauth'tv￿th3￿regUIatsdforar3ngeQIlr[￿bment busine&sactivili& tylhelnstiluteoleharteidA¢countsnts in Ireland

Lecumpher Congregation of the Presbyterian Church in Ireland
Statement of Financial Activities
Year ended 31 December 2023
2023
Restricted
2022
Unrestricted
funds
funds
Total funds
Total
funds
Note
Income and endowments
Donations and Legacies
Other TradingActivities
Investment income
82,717
97,121
11,612
1,385
179.838
11,612
2,170
173,144
11,176
1,970
785
Total income
83,502
110,118
193,620
186,290
Expenditure
Expenditure on charitable activities
37,923
42,767
80,690
75,822
Total expenditure
37,923
42,767
80,690
75,822
Net income
45,579
67,351
112.930
110,468
Other recognised gains and losses
Unrealised gains/lLossesl on
Investments
Transfers in/(out)
340
340
11,627)
(128,0341
128,034
Net movement in funds
{82,4551
195.725
113,270
108,841
Reconciliation of funds
Total funds brought forward
91,277
2,684,335
2,775,612
2,666,771
Totalfunds carried forward
8,822
2,880,060
2,888,882
2,775,612
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

Lecumpher Congregation ofthe Presbyterian Church in Ireland
Statement of Financial Position
31 December 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
Investments
12
13
2,904,231
45,749
2,901,363
45,409
2,949,980
2.946,772
Current assets
Cash at bank and in hand
54,154
68,876
Credltors: amounts falling due within one year
14
35,252
66,634
Net Current assets
18,902
2,242
Total assets less current liabilities
2,968,882
2,949,014
Creditor5: amounts falling due after more than one year 15
80,000
173,402
Net assets
2,888,882
2,775,612
Funds of the charity
Restricted funds
Unrestricted funds
2,880,060
8,822
2,684,335
91,277
Total charityfunds
16
2,888,882
2,775,612
These financial statements were approved bythe board of trustees and authorised for issue on
nd
2 October, 2024 and are signed on behaLf of the board by:
RevA. Graham
Trustee
Mr S. Thompson
Trustee

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
Year ended 31 December 2023
1. General information
The charity is 8 public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is 10 Ballynagowan Road, Desertmartin,
BT45 5LH.
2. Statement of compliance
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
{Northern Ireland) 2015 to prepare its accounts on 8 receipts and payments basis.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financi81 assets and liabilities and investment properties measured at
fair value through income or expenditure.
The financi81 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 accounting
Unrestricted funds are available for use 8t the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future
project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and f811 into one oftwo sub-classes: restricted income funds
or endowmentfunds.

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
3. Accounting policies (continued)
Investments
Unlisted equity investments are initially recorded at cost, and subseouently measured at fair
value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in
income or expenditure.

Lecumpher Congregation ofthe Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
4. Donations and legacies
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Donations
Loose Collections
Donations and Gifts
GiftAid
Missions
Building Fund
Monthly DD'S
6.466
62,400
13,851
6,466
64,711
31,557
6,055
47,109
23,940
2,311
17,706
6,055
47,109
23,940
82,717
97,121
179.838
Unrestricted
Funcls
Restricted
Funds
Tot81 Funds
2022
Donations
Loose Collections
Donations and Gifts
GiftAid
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
68,965
104,179
173,144

Lecumpher Congregation ofthe Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
5. Other trading activities
Restricted Total Funds
Funds
2023
Total Fund
2022
Manse Rental
Farm Rentals
Sunday School Charities
6,600
4,410
602
6,600
4,410
602
6,600
4,411
165
11,612
11,612
11,176
6. Investment income
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Other investment income
785
1.385
2,170
785
1,385
2,170
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
Other investment income
1,959
1,970
1,959
1,970

Lecumpher Congregation ofthe Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds
Funds
2023
Support costs
37,923
42,767
80,690
Unrestricted Restricted Total Funds
Funds
Funds
2022
Support costs
27,315
48,507
75,822
Expenditure on charitable activities by activitytype
Totalfunds Totalfund
2023
2022
Support costs
Church Activities
80,690
80,690
75,822
80,690
80,690
75,822
15

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
9. Analysis of Support costs
Analysis of
support costs
Total 2023
Total 2022
Wages & Salaries
General Assembly Assessments
Ministry & support staff costs
Congregational Running Expenses
Donations to missions & charities
Stationery & teaching materials
Utilities
Bank Loan interest
Accountancy Fee
Repairs & Maintenance
12,757
6,730
438
5,229
26,399
1,732
15758
5,160
888
5,599
12,757
6,730
438
5,229
26,399
1,732
15,758
5,160
888
5,599
6,043
2.102
7.666
27,064
1,031
19,137
11,939
840
80,690
80,690
75,822
10. Independent examination fees
2023
2022
Fees payable to the independent examinerfor:
Independent examination of thefinanci81 statements
888
840
16

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
11.
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salaries
Social security costs
Employer's contribution to pension plans
9,869
868
2.020
12,757
The average head count of employees duringthe yearwas 1 (2022: Nil)
No employee received employee benefits of more than £60,000 during the year12022: Nill.
12.
Tangible fixed assets
Freehold
property
Equipment
Tot81
Cost
At 1 Jan 2023
Additions
2,890,083
11,280
2,868
2,901.363
2,868
At 31 Dec 2023
2,890,083
14,148
2,904,231
Depreciation
At 1 Jan 2023
Charge forthe year
At 31 Dec 2023
Carrying amount
At 31 Dec 2023
2,890,083
14,148
2,904,231
At 31 Dec 2022
2,890.083
11,280 2,901.363

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December2023
13. Investments
Other
Investments
Cost or valuation
At 1 Jan 2023
Additions
Other movements
45,409
340
At 31 Dec 2023
45.749
Impairment
At 1 Jan 2023 and 31 Dec 2023
Carrying amount
At 31 Dec 2023
45,749
At 31 Dec 2022
45,409
All investments shown above are held at valuation.
14. Creditors: amounts falling due within one year
2023
2022
Bank loans ancl overdrafts
35.252
66.634
15. Creditors: amounts falling due after more than one year
2023
2022
Bank Loans and overdrafts
Members, Loans
38,401
135,001
80,000
80,000
173,402
18

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
16.Analysis of charitable funds
Unrestricted funds
At
Gains and
At
1 Jan 2023 Income Expenditure Transfers Losses 31 Dec 2023
General Funds
91,277
83,502
{37.923) 1128.034)
8,822
At
Gains and
At
1 Jan 2022 Income Expenditure Transfers Losses 31 Dec 2022
General Funds 49,616
68,976
127,315)
91,277
19

Lecumpher Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
16.Analysis of charitable funds {continued}
Restricted funds
At
Gains and
At
1 Jan 2023 Income Expenditure Transfers Losses 31 Dec 23
Property
Presbyterian
Women
Investments
2,638,742 107,818
140,706)
128,034
2,833,888
184
45,409
2,300
12,061)
423
45.749
340
2,684,335 110,118
142,767)
128,034
340
2,880,060
At
Gains and
At
1 Jan 2022 Income Expenditure Transfers Losses 31 Dec 22
Propety
Presbyterian
Women
Investments
2,569,903 115,903
(47,0641
2,638,742
216
47,036
1,411
{1,443)
184
11.6271 45,409
2,617,155
117,314
148.507)
11,627} 2,684,335
20