Presbyter an IRVINESTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC105537)
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL 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 that date. REFERENCE AND ADMINISTRATIVE DETAILS Irvinestown congregation of the Presbyterian Church in Ireland 27 Mill Street, Irvinestown, Co. Fermanagh BT94 IGR Registered Charity in Northern Ireland (NIC105537} CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Gunther Andrich Mr Frank McKee Mr Kenneth Hunter Mrjohn Kerr Mr Robert Pearson Mr Thomas Laird (died 9/1/241 Mrjohn Dickey Mr Harold McKee Mr Laurence Smith Mrs Linda Wray PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev. Gunther Andrich Mr Kenneth Hunter Mr Laurence Smith INDEPENDENT EXAMINER Hamill Mcllwaine 28-30 Old Mountfield Road Omagh BT79 7BJ BANKERS Ulster Bank 16 Darling Street En n iskillen BT74 7ER
Presbyter an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE 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 to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral 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 Sessions 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-officio 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 ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year or as appropriate. To be chosen forthe office of the eldership in the congregation a person must be a voting member and regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the 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 bythe General Assembly of the Presbyterian Church in Ireland. Irvinestown congregation of the Presbyterian Church ha5 been assigned to the Omagh Presbwcery of the Presbyterian Church in Ireland. The membership of the Presbytery con515ts 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.
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd) 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 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 15 dissolved. The membership of the General Assembly consist5 mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Se55ion of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Irvinestown congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. 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 to enable her members to playtheir part in fulfilling God's mission to our world. Situated in the town of Irvinestown, the Presbyterian Church is well placed to play a vital role in that community. Irvinestown Presbyterian Church has stood on its present site since 1848 and was completely rebuilt in 2009 increasing its capacityto 160-200 from a maximum of 80 in the old building. The adjoining Church Hall and toilets were refurbished in 2014. All of the cost of the new build and refurbishment work has been paid and the Church is debt free. The Congregation consists of 95 families from Irvinestown, Kesh and Ballinamallard villages and the surrounding countryside. Organisations connected to the Church are Girls Brigade, Presbyterian Women, Youth Group, Bible Study Group and the Friday Lunch Club (open to and enjoyed by all denominations). Mission Statement We are here to worship and serve God through our devotion to Church service, our prayers and in study of the Bible. In serving God it is our objective to bring the message of Christ to as many people as Possible, and be a source of caring for others. The Charitable purpose of the Congregation is the advancement of the word of God.
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) To fulfil our mission Irvinestown Congregation seeks to. Bring people to saving faith in Jesus Christ and to prepare and motivate them for active membership in His Church. Teach, enable and empower people to grow in Christ-like chararter and Christian living. Send people out to live their everyday lives both at home and overseas as fully devoted followers of Jesus Christ. AcfiviTIES AND OBJEcfivES Worship and prayer The congregation normally meets for worship every Sunday at 11.00am. Visitors are always welcome at any of our services. The sacrament of the Lords Supper is observed on four occasions duringthe year and regular prayer study meetings are also held. As well as our regular services during the year we acknowledged God's gift of new life at Sacraments of Baptism, marriage services and gave thanks for faithful services and sought to comfort those who had been bereaved duringthe year. Pastoral care Members of the congregation who are unable to attend Sunday Worship due to sickness or age are visited on a regular basis by the elders. Mission and outreach These are maintained by the various Organisation's run by the congregation e.g. Girls Brigade, Bible Study, Presbyterian Women and also the Friday Lunch Club which is cross community and run by volunteer members of congregation. The lunches are held duringterm time and the meals are cooked by the local School Meals Staff. The c05t of the meals only covers the expense of preparing them and they are well supported.
an IRVINESTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support forthe upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider struttures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June, although this yearthe General Assembly did not meet in public due to Covid-19. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with Organisation's and other church activities.
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) PUBLIC BENEFIT STATEMENT 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 of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expression5 of Christian beliefs and standards in the local community such as through the care of those in need (includingthe sick, disabled and bereaved}. Generally the above benefits 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 cases. Public access is made known through the use of noticeboards, printed material, press advertlsement, 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 member5 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 or employment. However, this is incidental 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 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 5UPPOrt for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
Presbyter an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. Total donations from the congregation during the year for Freewill offering amounted to £33,247 {2023: £35,627). Total Income of the congregation during the year was £61,73012023." £63,411), which was an increase compared to the prior year. Total expenditure decreased in the year. The total expenditure was £64,768 (2023: £58,093). STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparingthe annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250,000, the Trustee5 have elected under Section 64(3) of the Charities Act (Northern Ireland) 2018 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on 20 April 2024 and signed on its behalf by Rev Gunther Andrich Kenneth Hunter
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF IRVINESTOWN CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND We report on the accounts of Irvinestown Presbyterian Church for the year ended 31 December 2024, which are set out on pages 9- 15. Respective responsibilities of charity trustees and examiner As the charit¢s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: Examine the accounts under section 65 of the Charites Act Follow the procedures laid down in the general Direction given by the Commission under section 65{9){b) of the Charities Act State whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your charity accounts as required under settion 65 of the Charites Act and our examination was carried out in accordance with the general Directions given by the Charity Commission Our examination included a review of the 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. Our role is to state whether any material matters have come to our attention giving us 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 complywith the accounting requirements of the Charites Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed our 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, we have found no matte s that require drawing to your attention. CHARTERED ACCOUNTANTS Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ Date: 20 April 2025
IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restrirted Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other Total Receipts 41,168 9,696 50,864 59,837 1,187 2,841 45,196 203 6,634 16,533 1,390 9,475 61,729 1,035 2,539 63,411 Payments Raising funds Charitable activities Other Total Payments 49,569 15,199 64,768 58,093 49,569 15,199 64,768 58,093 Net receipts / (payments) Transfers between funds 14,373) 141 1,334 (1411 (3,0391 5,318 Net movement in funds Funds brought fonNard (4,232) 85,406 1,193 19,529 {3,039) 104,935 5,318 99,617 Funds carried forward 12 81,174 20,722 101,896 104,935
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestricted Funds Restricted Total Funds Total Funds Funds 2024 2023 Funds Reconciliation Bank and.cash at start of year Net movement in funds 85,406 (4,232) 19,529 1,193 104,935 (3,0391 99,617 5,318 Bank and Cash at end of year 81,174 20,722 101,896 104,935 Bank & Cash Balances Bank Deposit Account5 Bank Current Accounts 81,174 20,722 101,896 104,935 101,896 104,935 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Investments- Note 11 2,066 1,972 2,066 1,972 Liabilities Loans Other Approved by the Kirk Session at a meeting on 20 April 2025 and signed on its behalf by: Rev Gunther Andrich Kenneth Hunter 10
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is les5 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 a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment IS to be used either 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 endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended bythe donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Total 2024 Total 2023 Funds Recorded giving: Loose collections Donations and gifts Bequests Gift Aid Sundry 1,207 33,247 1,207 42,137 1,732 47,526 8,890 6,289 425 41,168 806 7,095 425 50,864 8,675 1,904 59,837 9,696 11
IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Total 2024 Total 2023 Funds Income from charitable activities Fundraising events Membership fees 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Total 2024 Total 2023 Funds Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restricted Funds Total 2024 Total 2023 Bank interest General Investment Fund 1,138 49 1,187 203 1,341 49 1,390 997 38 1,035 203 12
Presbyter an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN69 CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 OTHER INCOME Unrestricted Funds Restrirted Funds Total 2024 Total 2023 Periodicals From joint charges (churches) Organisations 2,841 6,634 9,475 2,539 2,841 6,634 9,475 2,539 RAISING FUNDS Unrestricted Funds Restricted Funds Total 2024 Total 2023 Fundraising events CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2024 Total 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities 7,954 318 26,563 14,734 7,954 318 26,563 23,923 6,010 7,188 300 25,370 17,055 8,160 9,189 6,010 49,569 15,199 64,768 58,093 13
Presbyter an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Total 2024 Total 2023 Or8anisations' expenses 10. FIXED ASSErs The congregation owns the Church premises situated at 27 Mill Street, Irvinestown and the associated fixtures, fittings, plant and machinery. These have an insurance value of £1,074,647. The congregation also owns the Manse with an insurance value of £415,455, and the Church Hall with an insurance value of £244,601. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund 2,066 2,066 1,972 1,972 14
an IRVINESTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds Main Account 85,406 85,406 45,196 (49,569) (4,3731 45,196 (49,569} (4,373) 141 141 81,174 81,174 Restricted Funds Manse Fund Missions and Charities Girls Brigade Presbwcerian Women 17,743 10,523 6,010 (9,189) {6,010) 1,334 (141} 18,936 1,244 542 19,529 1,244 542 20,722 16,533 (15,199) 1,334 {141) Total 104,935 61,729 (64,768} 13,039) 101,896 15