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 PREsB￿ERIAN 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