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)

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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
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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.

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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.

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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.

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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.

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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
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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

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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

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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

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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
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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
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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

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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