an
CLOUGH CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered Charity in Northern Ireland (NIC105560)

an
CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES AI¥NUAL REPORT
The T￿SteeS present their Annual Report and Financial Statements for the year ended 31 December 2022
including a Slalement of Assets and Liabilities as al that date.
REFERENCE AND ADMINISTRATIVE DETAILS
C.lough Congregation of the Presbyterian Churth in Ireland.
Correspondence address: 48 Springmount Roa(t GlarryfoTI Ballyrnen￿ Co. Antrim. BT44 9RB.
Registered Charity in Northern Ireland INIC105560).
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were:
Mr Stanley Alexander
Mr Jack Compion
MT Sammy Currie
Mr Raymond Frew
Mr Ross HuMpI￿¢Y
Mr Robin Johnston
Mr James Mcwilliams
Mr Alex Waide
MT Robin Cherry
Mr Lyle Cubitt
Mr lan Ferguson
Mr George Gregg
Mr lan Johnston
Rev David Mcmillan
Mr Harold Richmond
Mr Geoff Wylie
PRINCIPAL OFFICE BEARERS
Minister:
Clerk of Session:
TreasureTS'.
Rev David Mcmillan
Mr lan Johnston
Mr Wallace Gregg & Mr Alan Finlay
INDEPENDENT EXAMINER
James Gillespie (F.C.A.)
Stevenson and Wilson
Chartered Accountants
22-30 Broadway Ave,
Ballymena.
BT43 7AA.
Danske Bank
l Broadway Avenue,
Ballymena.
BT43 7PE.

Presbyter
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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES AIYNUAL REPORT (cont'd)
STRUCTURE AND MANAGEMEwr
The KÉrk Session
The charity trustee5 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 ov¢r and promote the spiritual interest of the congregation and of persons not cormected
with any congregation who are within its bounds. It ensures pastoral care 15 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 Cornmittee the iempordl affairs of the congregation including administering
funds (excluding those specifically under session s control) and Property belonging to the congregation. Members
of the Kirk Session are ex-officio members of the Congregational Conmnittee.
The Kirk Session consists of the ordained minister and the ruling elders of the COn￿egatIon. 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 six times in each year.
To be chosen for the office 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 by the
congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland fonn of governance the cory)orate oversight of a congregation is the
responsibility of a Presbytery which superinlends generally the spiritual and temporal affairs of the congregations
assigned to it by the General Assembly of the Presbyterian Church in Ireland. Clough congregation of the
Presbyterian Chwch has been assigned to the Ballymena 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.
The General Assembly
The Generdl Assembly is the SUPTeme 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 rnatters brought before it. The
General Assembly is nomially constituted during the f￿st week in June for worship and to conduct its business.
At the end of business, it 15 dissolved. The membership of the General Assembly consists Tnainly of the active
ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each
congregation.

Presbyter
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CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
DESCRIPTION AND PURPOSE
The charitable putpose of the congregation 15 the advancement of religion.
Clough congregation of the Presbyterian Church is a cong￿gatIon of the Presbyterian Church in Ireland. The
PresbyteTian ChuTch in Irelan¢ as a Reforrned Church within the wider body of ChTlSt 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 ber members to play their part in fulf￿1Th8 God's mission to our world.
The congregatiOT] s mission statement is as follows=
Clough Presbyterian Church exists to propagate the Christian faith / religion in the village of Clough. Co. Antrim.
The Spiritual vitality and the Material I social wellbeing of the local conununity are of paramount concern to the
Trustees. As those who have subscribed to the Westminster Confession of Faith, the Trustees seek io promote a
culture where God is glorified, honoured and enjoyed - both in word and deed. Furthemore, the Kirk Session
seeks to provide a wann, caring and paslorally-sensitive environmeni for the entire family. The family can, as a
unit, experience the privilege of worshipping together at our stated services. In additio￿ there is a nurnber of
youth organisations that seek to enhance the educational, sporting and social skills of the children and teenagers
Cntrusted to our care. In short, Clougb Pr¢sbyt¢rian Church is a God-c¢ntr¢d. ¢ommunity-based and family
orientated cotnmunity of Christians.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visiioTS are welcome to join. The Sacrament of the Lords
Supper was observed on two occasions (May and November) during the year and all those who have been baptised
and who have made a profession of faith in the Lord Jesus ChJisl are admitted to the Lord's Supper. In May 2022,
we welcomed five new members who had received membership training from the Rev. Mcmillan.
The congregation holds regular bible study meetings and has a wide range of organisations including:
S(mday School
Indoor Bowing Club
Boys, Brigade
Girls, Brigade
CoN]ect
Junior Christian Endeavour
Holiday Bible Club
Choir

Presbyter
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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
AClllEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation meets for worship each Sunday at 12 noon ( I lam July & August) and 7pm October to April,
Crèche is provided for pre-school children during morning worship and other childTeT] UP to the age of eight
leaving the main church during the Service for children's church. During the week the Mid-week PrayeT and Bible
SNdy provides an opportuniry for members to meet together for fellowship, to study the scrÈptures and for a time
of prayer.
As well as our regular services during the year we acknowledged God's gift of new life at six Sacrarnents of
Baptism, together with one adult baptism. There was one marriage service conducted in the Church during 2022.
During the year we had 6 people connected with the congregation who passed away and we sought to comfort
those families.
At 3 l December 2022 there were 305 communicant rnembers and 280 families conT]ected with the congregation.
The average attendance at morning worship in 2022 was 140 and 40 at the evening service.
Pastoral care
Members of the congregation who are unable lo attend church due to sickness or age are visited on a regular basis
by the minister and elders.
Mission and outreach
The mission aspect of the congregation is founded on the mission purpose as set out above and manifests itself Én
various ways as compassionate Christianity.
Organi5ations under the direct control of the Congregation such as GB, BB, CE and Sunday School cater
not only for the young people of the Church but for young people from the local community who have
no c(mnection with the Congregation. The midweek prayer meeting, Connect and the bowling club caters
for the congregation members and are open to the wider community to attend.
At local level tbe congregation is connected with the Primary school and the School is granted use of the
Church premises for their annual Christmas presentation. Reverend Mcmillan regularly attends the
school to conduct morning worshTP. Glaryford Young Farniers Club hold their annual Service in the
Church every otber year and the Loyal Orders are granted pern]ission for their annual church services.
The collgregation supports the local Church of Ireland at their annual harvest service and also if they
have fund raising events.
Apart fron] Freewill offering, repair Fund and the United Appeal charitable donations by the
Congregation and the associated organisations have been made inter alia to the following. The Royal
British Legion, European Mission Fellowship. The Moderator's Appeal, Leprosy Mission, Mission Fund
homeloverseas, World Development Appeal and the Bible Society.

Presbyter
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CLOUGH CONGREGATION OF THE PRESBYTERIAN CItURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Mission and outreach (cont'd)
Given the current cost of living crisis. the church wanted to do something to help those in the
community who were struggling. The Trussell Trnst h&s setup Foodbanks throughout tbe UK to provide
emergency food for those facing hunger and extreme poverty and our local food bank is Tun from
Ballymena. After visiting with the tearn, an appeal was made in our church asking the congregation to
donate non-perishable items which would be used to make up food parcels to help individuals or farnilies.
Lists of suggested non-perishable items were made available in the pews and the congregation was
encouraged to leave items at the collection point in the vestibule over a 4-week period in April 2022.
Two full car loads of items were delivered and these were greatly appreciated a5 supplies had been
running low.
After being in touch with the organiser of the Foodbank, we heard how stocks were running low after
the holiday period, a fvrther appeal was made in church during the month of September 2022. The
foodbank shelves were replenished after a car full of generous donations were dropped off on Thursday.
15th September 2022.
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 persomel at home and overseas. assists
congregations with the deployment of locally based staff. enables church planting, Provides grant support for the
upkeep of church premises, assist with the riuming costs of Union Theological College, the Church's training
college for ministy Students, and financially supports congregation in the area5 of worship, discipleship, global
mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations annual
World Development Appeal and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presb￿ery by our minister and one of the elders.
This provtdes an important link between the congregations and the wider structures of the church.
General Assembly
The minister and the representative elder were nomÉnated to attend the meeting of the General Assembly of the
Presbyterian Church in Ireland, held in Assembly Buildings in Belfast. The meeting normally takes place in June
each year.
Property
There were no propety projects undertaken during 2022. Expenditure related to general repairs and ongoing
maintenance.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organisations
s, Bri
ad¢
September 2022 saw the return of BB following the paodemic. First Clough Company of the Boys 'Brigade is
comprised of three sections nom)ally meeting each week between September and March. We had three officers,
five helpers and 35 boys on our register, from the ages of 4-18. We provide a wide range of activities each evening
such as games. drill. badge work and bible study.
Girls, Bri
ade
The Girls, Brigade also recommenced in September 2022. The Company had over 50 giTls on their Tegister
together with a good number of officers and helpers. Girls are also encouraged to take part in the Duke of
Edinburgh Awards scheme. through our company.
Junior Christian Endeavour
The Junior C.E. met formightly from January 2022 to 27 March 2022 when we held OUT CE Family & Friends
Service (o mark the end of the winter season. During the service the children sang. recited the Psalm 23 which
they had been leaming. shared with the congregation the work of Spud Bear ministrie5 and the Rev Mcmillan
provided the address.
After the summer recess. Junior CE resumed in September 2022. We started our new session with 23 chlldren on
our register aged between 4 and I l years.
From September we looked at the stories of Jesus as told in the gospel of Luke. We started with John the Baptist
and worked our way through to Jesus starting his ministy and selecting his disciples. Luke wanted to give an
accurat¢ account of the life of Jesus. And we have tried to do the same in CE as we have prescnted Jesus to th¢
children. It is our hope and prayer that all will place their trust in Jesus. You are never too young to give your
heart to God. In Matthew 19 v 14 Je5US told the disciples "Let the little children come to me and do not hinder
them, for the kingdom of heaven belongs to such as these"
We had Lyllne Dornan visit the CE children in November and she shared photos and stories of her recent trip to
Kenya with Friends of Vi5pa. Our children listened so well and we were able to give Lynne a small donation to
help with the ongoing work at the orphanage.
We fmished the year with our Christmas Party on 20th December 2022. The children enjoyed a scavenger hunt
and 'Pin the nose on Rudolf before an epllogue by the Rev Mcmillan and refreshments.
Holida
Bible Club
After 2 years of online meetings, the Holiday Bible Club resumed for face-to-face meetings on Monday, 25 July
and runnittg 5 evenings from 6..30- 8pm. It w&s so good to welcome the boys and girls back into the church halls.
God blessed the club by providing plenty of leaders. safety each night. glorious weather all week. with the
exception of a small blip on Friday Night. and an a￿￿1￿8 llUllLber of children - 84 children registered and an
average of 72 attending each evenillg.
We had a bit of a Secret Agent theTne going on during the week. Through our guest speakers, Ruth Moxen and
Ivor Hutchinson, the children heard about God's Rescue Mission for the Israelite5. Moses at the age of 80. wa5
tasked with going to Pharaoh to &sk him to set God's people free. The Mission appeared impossible, but we found
out all things are possible wkth our God.
Ruth and Ivor also told the chtldren about God'5 rescue plan for us. How Jesus wa5 sent to die on the cr055 to seek
and to save the lost. The challenge to the children, should th¢y choose to accept it, was to invite the Lord Jesus
into their hearts as Lord and Saviour.

Presbyter
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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organisations (cont'd)
Choir
During 2022 the choir was able to meet again and assist with leading the prdiSe at each morning service.
Attendances range from 15 to 30. The choir is often accompanied by a number of insttillnentslists.
Connect
The Connect ladies group meets most Jnonths and provides opportunities for the18dies withlln the congregation to
hear guest speakers and fmancially support charitable causes. During 2022 they 5UPPOrted Street Pastors, Nl
Childrens. Hospice, PCI Mission Fund, Rival Movement and Hope & Light.
Indoor Bowlin
Club
The Indoor Bowling norn)ally meets on Tuesday nights from September to March. Average attendance 07] club
nights was approxirnately 20. The club competed in the local churches, league.
Sunda
School
Because of COVID restrictions, we sLgrted the year 2022 with Sunday School for primary aged children only,
meeting in the main Church hall with chairs spaced I metre apart. This limited our activities somewhai. but we
were still able to have a Bible story, prayer, memory verse and craft or colouring activity each week. We were
pleased to be able to hold our Children's Day service in June with the children from Sunday School fonniTJg the
choir and leading the worship.
In September 2022 we welcomed our secondary school age group back. though smaller in number than pre-covid,
At this stage we had a total of 64 children and young people on our Sunday School and Bible class roll. Our 9
teachers (and I helper) continue to use the 'Go Teach, materials as the basis for their lessons week by week.
supplementing this with Crafts, games and singing. We finished the calendar year Wlth a Christmas paty for
primary children and a movie and pizza evening for those of secondary school age.
Volunteers
The Trnstees wish to acl(nowledge their deep appreciation of those who give freely of their time by serving on
committees and helping with organisations and other church activities.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland rneets the public benefit requtrement 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 &s 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 foT
response to Bible teaching. In turn, this framework leads to prdctical expressions of Chrislian beliefs and standards
in the local community such &5 through the care of those in need (including the 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 almosc
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 infornial and ad-hoc feedback from
members. their families. and members of the public.
The purpose does not lead io harn. 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 incAdental and necessary in order to ￿rther our charitable purpose. There
are no other private benefits. The beneficiaries of this purpose are members, their families. other individua15 that
the Presbyterian Church in Ireland is in direct and indirect contact wiih, the community tn which pastoral services
are provided and other comtnuDlties throughout Northern Ireland. the Republic of Ireland, and worldwide which
benefit from our engagement with and support for both Christian and other secular organisati0Ths, charities and
individual members of the public.
The Kirk Session has had regard to the Charity Commissions l￿blIC benefit requirement Sta￿tOry guidance.

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CLOUGH COIYGREGATION OF THE PRESBYTERIAN 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.
There were 41 O contributors during the year 2022 (419 in Previous year) donating a total of £82,206 (£79,399 in
previous year).
Total incotne of the con￿egatiOn durÉng the year was £162,560 compared to £128,157 in the previous year. The
income figure for the current year included a one-off legacy of £25,000.
Total expenditure increased from £130,602 An 2021 to £142,593 in 2022.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the aTmual report and the financial statements of the congregalion in
accordance with applicable law and generally accepted accounting practice.
As the congregation's total income does not exceed £250.000. the Trustees have elected under Section 64(3) of
the Charities Acl (Northern Ireland) 208 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
congr¢gation's transactions and disclose with reasonable accuracy at any lime its fmancial p051tion. They are also
responsible for safeguarding the assets of (he congregalion and hence for taking reasonable step5 for the prevenlion
and detection of fraud and other irregularilies.
Approved by the Kirk Session on 15th May 2023 and signed on its behalf by:
Signature..
Signature..
Name:
Rev. David Mcmillan
Name:
lan Johnston

Presbyter
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INDEPENDENT EK4MINERS REPORT TO THE TRUSTEES OF CLOUGH
CONGREGATION OF THE PRESBYfERIAN CItURCH IN IRELIUYD
I report on the accounts of Clough congregation for the year ended 31 December 2022. which are set out on pages
11 to 17.
Respective responsibilities of eharity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities
Act (Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general DirectiODS given by the Con]tnission under section
65(9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts &s required under section 65 of the Charities Act aTJd my examination was
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 65(9)(b} of the Charities Act.
My 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 conceTning any such matters.
My role is to state whether any material matters have come to my attention giving me 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. Thai the accounts do not comply with the accounting requirements of the Charities Act
4. That there is fLffther information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matter5 (1) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
ames Gil
espie (F.C.A.)
Stevenson and Wilson
22-30 Broadway Avenue
Ballymena
BT43 7AA
Chartered Accountants
Date." 15 May 2023
Jo

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT) FOR
THE YEIlR ENDED 31st DECEMBER 2022
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other income
121.641
42
18
168
34,237
2211
310
382
3,312
155,878
2,253
328
789
3,312
125,361
249
327
955
1,265
239
Total Receipts
121,869
40.452
239
162,560
128,157
Payments
Raising funds
Charitable activities
Other expenditure
Capital expenditure
2,214
96,388
16,698
2,214
117,7S2
20,621
2,006
1,166
97,914
15,454
16,068
21J64
3,923
2,006
Total Payments
IISJOO
27,293
142,593
I30.602
Net reeeipts l (payments)
Transfers betwecn funds
6,S69
893
13,159
(654)
239
(239)
19,967
(2,445)
Net movement ID funds
7,462
12,505
19,967
(2,445)

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2022
Unreslrieted
Funds
Restrieted
Funds
Endowment Total Funds Total Funds
Funds
2022
2021
Funds Reconciliation- Note 11
Bank, cash and investments at start of year
Net movement in funds
Movement in value of PCI investtnent
369,779
7.462
48,773
12,50S
19,976
438,528
19,967
(1,530)
438,850
(2,445)
2,123
(1,530)
BAnk, cash and investments al end of yegr
377,241
61,278
18,446
456,965
438,528
Bank and Cash Balances
PCI investment fitnd
Bank deposit accounts
Bank current accounts
17,085
41,454
398,426
18,615
41,285
378,628
4S6,965
438,528
Other Assets
Fixed Assets - Note l O
Church and Hall building5 and contents
New manse building at 15, Manse Roa￿ Clougb
Gift Aid receivable on donations
3,404,696
482,756
16J40
2,791,351
348,467
16,000
3,903,792
3,155,818
Liabilities
Accruals
Other creditors
3,036
1,710
2,575
3,036
4,285
Approved by the Kirk Session on 15th May 2023 and signed on its behalf by:
Signature:
Signature-
Name:
Rev. David Mcmillan
Natne:
Ian Johnston
12

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CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
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 a receipts and payments
basis.
FUND ACCOUNTING
Endowment ￿ndS are funds, the capital of which must be retained either pernianently or at the congregation's discretion. the
income derived from the endowment is to be used either as restricted or unrestricted income fijnds depending upon the purpose
for which the ¢ndown)ent was e5tabli5hed in the fwst place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purpose5 intended by the
donor and (b) revenue donations or granls for a specific congregational activity intended by the donor. Where these funds have
unspent balances, interest on their pooled investmeJ)t is apportioned to the individual funds on an average balance basis.
Unrestricted ￿ndS are income funds wbicb are lo be spent on the congregation's general purposes. Designaled fun(ts are general
funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Ullrestrieted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Reeorded giving:
Loose collections
Donations and gifts
Gift Aid
Organisation and rnetnbership fees
Legacy received
2,450
82,306
11,885
2,450
112,744
15,684
1,739
105,891
17,513
218
30,438
3,799
25,000
25,000
121,641
34,237
155,878
125,361
13

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Charitable activity - publications
Charitable activity - Other
42
630
1,581
672
1,581
249
42
2,211
2253
249
OTHER TRADING ACTIVITIES
Unreslric*ed
Funds
Restricted
Funds
Endowmenl
Funds
Total
2022
Total
2021
Rental income
Sundry income
310
310
18
310
17
18
18
310
328
327
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit interest
168
382
239
789
955
168
382
239
789
955
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Rates refund
Education Board Grant
Other receipts
725
540
3,000
312
3,000
312
3J12
3,312
1,265
14

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CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conlinued)
RAISINC FUNDS
Unrestricted
Funds
Restricted
Funds
EndoTrvment
Funds
Total
2022
Total
2021
FWO envelopes
2214
2,214
1.166
2,214
2,214
1,166
CHARITABLE ACTIVITIES
Unre$lricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Ministry and support staff costs
General Assembly Assessments
Event5 and catering expenses
Congregational running expense5
Stationery and teaching materials
Presbytery fees
Publications
Donations to missions and charities
62,568
23,422
557
3,025
2,071
650
351
62,919
24,333
1,352
6,198
2,071
650
615
19,614
60,754
19,915
109
4,070
1,017
575
66
11,408
795
3,173
615
15,519
4,095
96J88
21 J64
117,752
97,914
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Repair5 and maintenance
Utilities
Governance costs
Accountancy
3J65
3,365
14,153
613
2,490
3,657
9,727
360
1,710
14,153
55
2,490
558
16,698
3,923
20,621
15.454
15

an
CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
io.
FIXED ASSETS
The assets of the Church comprise:
Church and hall buildings, store5 and COTTrtents at 35 Sprinwount Rd. Clough. Ballymena
Manse at 15 Manse Road, Clough BT44 9RE
All of the above assets are included in the Statement of Assets and Liabilities at their current insurance valuation.
Any fLxed assets purchased for use by the charity have been capitalised if they can be used for more than one year and cost at
least £2.500. They are valued at cost or, if gifted, at the value to the charity on receipt. The Trustees have agreed that any fixed
asset addition with a value of less than £2.500 does not need to be shown as an asset and will simply be written off as expenditure
in the year of purchase.
This is reviewed on an annual basis by the Trustee$.
16

an
CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conlinued)
11. FUND BALANCES
Fund
Balance
at 1st
January
2022
Total
Receipts
Total
Payments
Surplus I
(deficit)
Movement
in PCI
investment
value
Transfer
between
funds
Balance at
31st
December
2022
UDre$tricted Funds
No.] account
Session account
Progressive Building Society
account
50,760
277,733
121,701
110,365
4,935
11,336
(4,935)
893
62,989
272,798
41,286
168
168
41,454
369,779
121,869
115,300
6,569
893
377,241
Restricted Funds
No. l account
Repairs account
Sunday School account
Connecl accoullt
Choir account
Junior Christian Endeavour
account
14,989
17.271
298
3,961
12,770
5.680
304
4,154
282
2,219
11.591
(6)
(193)
(281)
(15)
2,204
24,546
15.457
2,829
723
12.955
15.463
3.022
1,004
489
2,118
1,136
1,036
652
311
147
534
12
(223)
135
266
2,253
1,106
1,036
Boys Brigade accouni
Mid-week account
Youth Club account
Mission Support account
Indoor Bowling Club
account
30
(30)
13
(13)
(639)
2,949
7,949
73
3,441
(73)
33
2,876
7,982
Girls Brigade account
3,474
48,773
40,452
27,293
13,159
(654)
61,278
Endowment Funds
PCI Fund
Progressive Building
Society account
18,615
229
229
(1.530)
(229)
17,085
1,361
10
10
(io)
1,361
19,976
239
239
(1,530)
(239)
18,446
TOTAL
438,528
162,560
142,593
19,967
(1,530)
456,965
17