CHARITY REGISTRATION NUMBER: NIC 105398 Lecumpher Congregation ofthe Presbyterian Church in Ireland Unaudited Financial Statements 31 December 2024
Lecumpher Congregation of the Presbyterian Church in Ireland Financial Statements Year ended 31 December 2024 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements 10
Lecumpher Congregation ofthe Presbyterian Church in Ireland Trustees'Annual Report Year ended 31 December 2024 The trustees presenttheir report and the unaudited financial statements of the charityforthe year ended 31 December2023. Reference and administrative details Registered charity name Lecumpher Congregation of the Presbyterian Church in Ireland Charity registration number NIC 105398 Principal office 10 Ballyn8gow8n 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 Mr S Thompson RevA Graham Independent examiner Simon Hopper FCA Hopper & Co 6 Doagh Road Ba Ilyclare. BT39 9BG
Lecumpher Congregation ofthe Presbyterian Church in Ireland Trustees, Annual Report {continued) Year ended 31 December 2024 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 Kirk Session seeks towatch over and promotethe spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in p18ce 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 ordaine(I minister and the ruling elders of the congregations. ALI 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 of the Kirk session are held five times each year. To be chosen forthe off ice of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either bythe congregation or bythe 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 of a Presbytery 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 Presbytery 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 of the Presbyterian Church in Ireland Trustees, Annual Report (continued) Year ended 31 December 2024 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. administration and judicial authority, in dealing with 811 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 8Ctive 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 of the 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 PREsBERIAN CHURCH IN IRELAND, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and existsto love and honour God through faith in His Son and by the power of His Spirit, and to enabLe her members to play their part in fulfilling God's mission to ourworld.
Lecumpher Congregation of the Presbyterian Church in Ireland Trustees, Annual Report (continued) Year ended 31 December2024 Achievements and performance The Presbyterian Church in Ireland meets the public benefit reouirement 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 gainingof an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards {theWestminster Confession of Faith and the Shorter and Larger Catechisms) le8ding 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 communitysuch asthrough 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, 8nd social media or in other ways The benefits are demonstrated through regular evaluation of the services and inform818nd 8d- 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 office oremployment. However, this is incidental and necessary in orderto further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the PresbW(erian 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 2024 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 9th October, 2025 and signed on behalf of the board of trustees by: RevA. Graham Trustee Mr D. Badger Trustee
Lecumpher Congregation of the Presbyterian Church in Ireland Independent Examiner's Reportto the Trustees of Lecumpher Congregation of the Presbyterian Church in Ireland Year ended 31 December2024 report to the trustees on my examination of the financial statements of Lecumpher Congregation ofthe Presbyterian Church in Ireland I'the charity'l forthe yearended 31 December 2024. Responsibilitie5 and basis of report As the trustees of the charity, you are responsible for the preparation ofthe financial statements in accordance with the requirements ofthe 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 6519llb) of the 2008 Act. Independent examiner'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 respect: 1. Accounting records were not kept as required bywith 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 4. The financial statements do not complywith 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 fair, viewwhich 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. S Hopper FCA Partner Hopper & Co Date 9 October 2025
Lecumpher Congregation of the Presbyterian Church in Ireland Statement of Financial Activities Year ended 31 December 2024 2024 Restricted 2023 Unrestricted funds funds Totalfunds Total funds Note Income and endowments Donations and Legacies Other Trading Activities Investment income 76,832 85,943 11,579 2,612 162,775 11,579 2,612 179,838 11,612 2,170 Total income 76,832 100,134 176,966 193,620 Expenditure Expenditure on charitable activities 48,404 35,955 84,359 80,690 Total expenditure 48,404 35.955 84,359 80,690 Net income 28,428 64,179 92,607 112,930 Other recognised gains and losses Unrealised gains/lLossesl on Investments {141} 11411 340 Transfers inl(out) {32,0031 32,003 Net movement in funds 13,5751 96,041 92.466 113,270 Reconciliation of funds Total funds brought forward 8,822 2.880,060 2,888,882 2.775,612 Total funds carried forward 5,247 2,976,101 2,981,348 2,888,882 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 2024 2024 2023 Note Fixed assets Tangible fixed assets Investments 12 13 2,908,324 45,608 2,904,231 45,749 2,953,932 2,949.980 Current assets Cash at bankand in hand 27,416 54,154 Creditors: amounts falling due within one year 14 35,252 Net Current assets 27,416 18,902 Total assets less current liabilities 2,981,348 2,968,882 Creditors: amounts falling due after more than one year 15 80,000 Net assets 2,981,348 2,888,882 Funds of the charity Restricted funds Unrestricted funds 2,976,101 5,247 2,880,060 8,822 Total charityfunds 16 2,981,348 2,888,882 These financial statements were approved by the board of trustees and authorised for issue on 9th October, 2025 and are signed on behalt of the board by: Rev A. Graham Trustee Mr D. Badger Trustee 10
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements Year ended 31 December 2024 1. General information The charity is a public benefit entity and a registered charity in Northern Ireland and is unincorporated. The address of the princip81 off ice 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 8nd Reports} Regulations (Northern Ireland) 2015to prepare its accounts on a receipts and payments basis. 3. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified bythe revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There 8re no material uncertainties about the charity's ability to continue. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particu18r 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 fall into one of two 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 2024 3. Accounting policies {continued) Investments Unlisted equity investments are initially recorded at cost, and subsequentLy measured at fair value. If f8ir 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. 12
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2024 4. Donations and legacies Unrestricted Funds Restricted Funds Total Funds 2024 Donations Loose ColLections Donations and Gifts GiftAid Missions Building Fund Monthly DD'S 3,382 58,776 14,674 3,382 61,431 33,254 4,597 38.001 22,110 2,655 18,580 4.597 38,001 22,110 76,832 85,943 162,775 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 13
Lecumpher Congregation of the Presbyterian Church in Ireland Notes tothe Financial Statements (continued) Year ended 31 December 2024 5. Other trading activities Restricted Total Funds Funds 2024 Total Fund 2023 Manse Rental Farm Rentals Sunday School Charities 6,600 4,411 568 6.600 4,411 568 6,600 4,410 602 11,579 11,579 11,612 6. Investment income Unrestricted Funds Restricted Total Funds Funds 2024 Other investment income 2.612 2,612 2,612 2,612 Unrestricted Funds Restricted Funds Total Funds 2023 Other investment income 785 1,385 2,170 785 1,385 2,170 14
Lecumpher Congregation ofthe Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2024 Expenditure on charitable activities by fund type Unrestricted Restricted Total Funds Funds Funds 2024 Support costs 48,404 35,955 84,359 Unrestricted Restricted Total Funds Funds Funds 2023 Support costs 37,923 42,767 80,690 Expenditure on charitable activities by activitytype Totalfunds Total fund 2024 2023 Support costs Church Activities 84,359 84,359 80,690 84,359 84,359 80,690
Lecumpher Congregation of the Presbyterian Church in Ireland Notes tothe Financial Statements (continued) Year ended 31 December 2024 9. Analysis of Support costs Analysis of support costs Total 2024 TotaL 2023 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 23,033 9,385 2,559 7,511 12,469 1,604 17,973 1,888 840 7,097 23,033 9,385 2,559 7,511 12,469 1,604 17,973 1,888 840 7,097 12.757 6,730 438 5,229 26,399 1,732 15,758 5,160 888 5.599 84,359 84,359 80,690 10. Independent examination fees 2024 2023 Fees payable to the independent examinerfor: Independent examination of the financial statements 840 888 16
Lecumpher Congregation ofthe Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2024 11. Staff costs The total staff costs and employee benefits forthe reporting period are analysed as follows: 2024 2023 Wages and salaries Social security costs Employer's contribution to pension pLans 19,131 1,757 2,145 9,869 868 2,020 23,033 12,757 The average head count of employees during the year was 112023: 11 No employee received employee benefits of more than £60,000 during the year12023: Nil). 12. Tangible fixed assets Freehold property Equipment Total Cost At 1 Jan 2023 Additions 2,890,083 14,148 4,093 2,904,231 4,093 At 31 Dec 2024 2,890,083 18,241 2,908,324 Depreciation At 1 Jan 2023 Chargeforthe year At 31 Dec 2024 Carrying amount At 31 Dec 2024 2,890,083 18,241 2,908,324 At 31 Dec 2023 2.890,083 14,148 2,904,231 17
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2024 13. Investments Other Investments Cost or valuation At 1 Jan 2024 Additions Other movements 45,749 (1411 At 31 Dec 2024 45.608 Impairment At 1 Jan 2024 and 31 Dec 2024 Carrying amount At 31 Dec 2024 45,608 At 31 Dec 2023 45,749 All investments shown above are held at valuation. 14. Creditors: amounts falling due within one year 2024 2023 Bank loans and overdrafts 35,252 15. Creditors: amounts falling due after more than one year 2024 2023 Bank Loans and overdrafts Members, Loans 80,000 80,000
Lecumpher Congregation ofthe Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2024 16.Analysis of charitable funds Unrestricted funds At Gains and At 1 Jan 2024 Income Expenditure Transfers Losses 31 Dec 2024 General Funds 8,822 76,832 {48,404) 132,003} 5,247 At Gains and At 1 Jan 2023 Income Expenditure Transfers Losses 31 Dec 2023 General Funds 91,277 83,502 {37,923) {128,0341 8,822
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financialstatements (continued) Year ended 31 December 2024 16.Analysis of charitable funds (continued) Restricted funds At Gains and At 1 Jan 2024 Income Expenditure Transfers Losses 31 Dec 24 Property Presbyterian Women Investments 2,833,818 98,107 133,794) 32,003 2,930,134 493 45,749 2,027 {2,1611 359 45,608 1141) 2,880,060 100,134 135,955) 32,003 (1411 2,976,101 At Gains and At 1 Jan 2023 Income Expenditure Transfers Losses 31 Dec 23 Propety Presbyterian Women Investments 2,638,742 107.748 140.706) 128.034 2.833.818 184 45,409 2,370 {2,061} 493 45,749 340 2,684,335 110,118 (42,7671 128,034 340 2,880,060 20