CLOUGH CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland (NIC105560)

Presbyter
CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
Tbe Trnstees PTesent their Annual Report and Financial Statement5 for the year ended 31 December 2023
including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMTNISTRATIVE DETAILS
Clough Congregation of the Presbyterian Church in Ireland.
Correspondence adLtres5.' 48 Springmount Road. Glwford, Ballymen4 Co. Antrim. BT44 9RB.
Registered Charity in Northern Ireland (NIC105560).
CHARITY TRUSTEES
The Charity Trustees who setved during the year or who were tmstees at the date of thi5 report were:
Mr Stanley Alexander
Mr Robin Cherry
Mr Jack Compton
Mr Lyle Cubiti
Mr Sarnmy Currie
Mr lan Ferguson
Mr Raymond Frew
Mr George Gregg
Mr Ross Humphrey
Mr Ean Johnston
Mr Robin Johnston
Rev David Mcmillan- resigned 315r December 2023
Mr James Mcwilliams
Mr Harold Richmond
Mr Alex Waide
Mr Geoff Wylie
PIUIYCIPAL OFFICE BEARERS
Minister..
Convenor..
Clerk of Session:
Treasurers..
Rev David Mcmillan- resigned 3151 Deceniber 2023
Rev Trevor Kane - appointed I St January 2024
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.
BANKERS
Danske Bank
l Broadway Avenue.
Ballymena.
BT43 7PE.

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CLOUGH CONGREGATION OF THE PRESBYfERIAN CItURCH IN IRELAND
TRUSTEES ATrINUAL 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
documeni, The Code, the book of the conslinition and government of ihe Presbjterian 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. 11 ensures p&storal care is in place in ihe congregation and seeks
to flther the contribution of the Church to Christian witness and service in ihe local community. The Kirk Session
has d¢l¢gated to its Congregational Comminee the temporal affairs of the congregatlOD 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 Committee.
The Kirk- Session consisis of the ordained minister and the ruling elders of the congregation. All membeTS are
entitled to propose, speak and exercise equal voles at meetings, except that the Moderator, the minisiers in active
duty iu the congregation, h&$ no deliberative but only a casling vote.
Stated meetings of the Kirk session are held at least six times in each year.
To be chosen for the office olthe eldership in the congregation a person must be a voling member and a regular
attendant on ils 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 fom of governance the corpordte oversight of a congregation 15 the
responsibility of a Presbytery which superintends generally the spiritual and tempordl affairs of the congregations
assigned to it by the General Assembl> of the Prc5bytcrian Church in Ireland. Clough congregation of the
Presbyterian ChurLh has becn assigned to the Ballymena PrL'sb)'tery of the Presbyterian Church in Ireland. The
membership of the Presbytery consists mainly of the aclive ministers of congregations &ssigned 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 General Assembly is the supreme court of the Church. representing in one body the whole Church and acting
a5 Its supreme legislative, administration and judicial authority. in dealing with all matters brought before it. The
General Assembly is nomially constituted during the first week in June for worship and to conduct its business.
At the end of business it is dtssolved. The membership of the General Assemblv consists mainly of the active
ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each
congregation.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CIIURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Clough congregation of the Presb)rterian Church is a congregation of the Presbyterian Church in Ireland. The
Presbyterian Church in Ireland, as a Reforn]ed Church within the wider body of Chrisi is grounded in the
Scriprures, 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 fvlfilling God's mtssion to our world.
The congregation s mission statement is as follows:
Clou.h Presbyterian Church exist5 to propagate the Christian faith I religion in the village of Clough, Co. Antrim.
The spiri￿al vitality and the material I social wellbeing of the local community are of paramount concern to the
Trustees. As those who have subscribed to the Westtninster Conf¢ssion of Faith. the Trustees seek to promote a
Culture where God is glorified, honoured and enjoyed - both in word and deed. Furthennore, the Kirk Session
seeks to provide a warm, caring and pastordlly-5ensitive environment for the entire faniily. The family can, as a
unit, experience the privilege of worshkpping together at our slated serviccs. In addition. there is a number of
youth organisations that seek to enhance the educational, sporting and social skills of the childreTJ and teenagers
entrusted to our care. In short, Clough Presbyterian Church is a God-centred, communiry-based and family
orientated conununity of Christians.
ACTIVITIES AND OWECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords
Supper was observed on nyo o¢c8sions (May and October) during the year and all those who have been baptis¢d
and who have made a profession of taiih tn the Lord Jesus Christ are admitted to the Lord's Supper. In May 2023,
we welcomed two new members who had received membership training from the Rev. Mcmillan.
The congregation holds regular bible study meetings and has a wlde rdnge of organisations iD¢luding'.
Sunday School
Indoor Bowing Club
Boys, Brigade
Girls, Brigade
Connect
Junior Chrislian Endeavour
Choir
Youth@Clough

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation meets for worship each Sunday at l? noon (I l am July & August) and 7pm October to April.
Crèche is provided for pre-school children during morning worship and oiher children up to the age of eight
leaving the main church during the service for children's church. During the week the Mid-week Prayer and Bible
Study provides an opportunity for members to meel together for fellowship, to study the scriptures atjd for a time
of prayer.
A8 well as our regular services during the year w¢ acknowledged God's gift of new life al six Sacraments of
Baptism, (ogcther with one adult baptism. There were no m￿rIage services conducted in the church during ?023.
During the year we had 8 peopl¢ connected with the congregation who passed away and we sought to comfort
those famili¢s.
At 31 December 2023 there were ?90 communicant members and ?75 families connected with the congregation.
The average attendance at morning worship in 2022 was 140 and 40 al the evening service.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis
by the minister and elder5.
Mission and outreach
The mission aspect of the congregation is founded on the mission purpose as set out above and manifests itself in
various ways as compassionate Christianity.
Organisations under the direct control of the Congregation such as GB, BB, CE. Sunday School &
Youth@Clough cater not only for the young people of the Church but for young people from the local
community who have no connection with the Congregation. The midweek prayer meeting, Connect and
the bowling club Liltcr for the congregation members alld a￿ open to the widcr community to attend.
At local level the congregation is connerted with the Primary school and the School is granted use of the
Church premises lor their annual Christmas presentation. Reverend Mcmillan regularly attends the
school to conduct morning worship. Glarryford Young Farniers Club hold their annual service in the
Church every other year and the Loyal Orders are granted peTmis5ion for their annual church services.
The congregation supports the local Church of Ireland at their annual harvest Service and also if they
have fund raising events.
Apart from Fre¢will 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.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Mission and outreach (cont'd)
With the continued cost of living crisis, Clough Presbyterian Church held two Foodbank Appeals in
2023. The congregation were asked to bring non-perishable food items and toiletries to the collection
point in the vestibule during the months of February 20?3 and September 20?3. After tbe items were
sorted and dated, they were delivered to our local food bank" in Ballyloughan Presbyterian Church, where
they were gratefully received.
Philippian5 2 v 4 "Let each of you look not onty to his own interests but also to the interests of others"
The congregation SUPFK)rts the United Appeal for Mission which is a central fl￿d 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 whai the congregation could do on its own.
The United Appeal Fund provides financial support for mission personnel at home and overseas, assists
congregations With th¢ deploymenl of locally based staff, enables church planting, provides grant support for the
upkeep of church premises, assist with the running costs of Union Theological College, tlie Church's training
college for ministry Studenis, and f￿ancIallY supports congregation in the areas of worship. discipleship, global
mission, outreach, leadership and pastoral care. The congregation a150 contribuies to the denominations annual
World Developmeni Appeal and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbyiery by our minister and one of the elders.
This provides an important link between the congregations and the wider structures of the church.
General Assembty
The minister and the representative elder were noniinated to attend the meetings of the General Assembly of the
Presbyterian Church in Ireland, held in Assembly Buildings in Belfast. The meetings took pla¢e in June 2023.
Property
There were no property projects undertaken during 2023. Expenditure related to general repairs and ongoing
maintenance.

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CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organisations
s, Bri
ade
First Clough Company of the Boys 'Brigade is comprised of three sections meeiing each Friday evening between
September and March. We had five officers. three helpers and 43 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 session started in early Sepremkr with over 60 girls aged 3 to 18 on the register. Each week
the girls look part in craft scripture and games. The th¢me for Scripture this year was God's Promises. The girls
also took part in the Ulster Scots Programrne alongside GBN I.
unior Christian Endeavour
Junior C.E. met from January to March 2023. Twenty-three children were on the register aged between 4 and I I
years. C.E. met fortnightly, with only one night cancelled in January due to the winty weather conditions.
The children learned storie5 of Jesus as told in the gospel of Luke" including Jesus starting his ministry and calling
his disciples. Luke wanted to give an accurate account of the life of Jesus, and at C.E. the leaders have tried to do
the same as they presented Jesus to the children. In Matt 19 v 14 Jesu5 told the disciples 'Let the little children
come to me and do not hind¢r them, for the kingdom of heaven beloiigs to such a5 these"
The se&8on finished with a Family & Friends Service on Sunday, 2 April 2023. The children took part in the
service before Eve Mcmullan, E3 Schools, Worker, shared God's word with the congregation. Junior C.E. rnade
financial donations to support the work of Eve Mcmullan, Friends of Vispa and Mission wAthoui Borders in
Ukraine,
Youth
Youth@Clough kicked off on 30 June 2023 for young people aged 11-16 years. Tl)irty-three young people turned
up flir the first event which included inflatables. a BBQ and Robert Edwards sharing his testimony.
Listening to feedback from the young people the o￿an1TAtiOn decided to meet fortnightly from Sepiember 2023
on a Saturday night from 7..30 - 9".30 pm. Along with fun, game5. tuck shop and free foo(L God's word is shared
with the young people. A number of speakers from local churches have been invited: Rev. David McGaughey,
Rev. Roland Watt, Rev. Alaistair Mccracken, Tracy Agnew and Tom Saunderson. There have also been 'Tea,
Toast & Testimony n￿lts, when the leaders have shared iheir testimonies.
On average 15-20 young people attend regularly, with half having no afFiliation with Clough Presbylerian Church.
There is a rota for the 14 leaders so they should only have to attend once a month.
Although still early days foT Youth@Clough. leaders and young people are enjoying the fun and fellowship while
God's word is being shared.

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CLOUGH CONGREGATION OF THE PRESBYTERLIN CHURCH IN TRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organisations (cont'd)
Choir
During 2023 the choir again assisted with leading ihe praise at each morning service. led by our direclor of music,
Mrs. Jackie Wylie. Attendances range between 15 and 35 and the choir is accompanied by a number of
instnllnentalists.
Connect
The Connect ladies group meets most monlhs and Provides opportunilie5 for the ladies within the congregation to
hear guest speakers and f￿ancIallY support cbariiable causes. During 2023 they supported Nl Childrens. Hospice.
PCI Mission Fund, and Hope 365 Ethiopia.
ndoor Bowlin
Club
lThe Indoor Bowling normally meets on Tuesday nights from September to March. Average attendance on Club
nights was 25. The club compeies in Ibe local ¢hwches' league.
School
Stinday SLhool and Bible Class continue to meel each Sunday morning from Sepfrmber to June. with over 60
children and young people attending regularly. We have 9 teacher5 and a helper, and a typical Sunday morning
include5 prayer, Bible Story, craft or workbook activity. rAtechism and singing.
Some highlights of the 2023 year included leading the Children's Day service in June, singing in the church at
Christmas anl of course, our Christmas party in December.
Volunteers
ThL' Trustees wish to acknowledge their deep appre¢iation of those who give freely of their time by serving on
committees ana helping with organizations and other church activities.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMEIYT
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 understsnding in
Chrisiian beliefs as set out in the Bible and in the Church's subordinaie standards (the Westh)inst¢r Confession of
Faith and the Shorter and Larger Catechisms) leading io spiritual and moral development and opportunities for
response to Bible teaching. In turn, this framework leads to prdctical expressions of CILristian beliefs and standards
in the local community such as through the care of those in need (includlng the sick, disabled and bereaved).
Generally, the above benefits are delivered locally by congregations and their members. or are facilitated through
presbyieries or are organised and delivered centrdlly. Local deltvery is facilitated by central resources in almost
all cases. Public access is made known through the use of nottceboards. prinied materiaL press advertisemen¢
websites, and social media or in other ways.
The benefits are demonstrated through regular evaluation of the services and infonnal and ad-hoc feedback from
members, their families, and members of the public.
The purpose does not lead to hann. 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 lo further our charitable purpose. There
are no other private benefits. Tlie beneficiaries of this purpose are rnembers, their families, other individuals thal
the Presbyterian Church in Ireland is in direct and indirect ¢oniact with, the communiry in which pastoral services
are provided and other communities throughout Northern ireland. the Republic of Irelan¢ and worldwide which
benefit from our engagement with and support 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 benefil requirement statutory guidance.

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CLOUGH CONGREGATION OF THE PRESBYfERtAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The congregation's main Source of incovne is members. contribulions through the Weekly Freewill Offering.
There were 405 contributors during the year 2023 (410 in previous year) donating a total of £93,247 (£82206 in
Previous year).
Total income of the congregation during the year was £156.700 compared to £162,560 in the previous year. The
ncome figure for the previous year included a one-off legacy of £25.000.
Total expenditure increased from £142,593 in 2022 10 £170,559 in 2023.
sTATVMF,￿ OF TRUSTEE RESPONSIBILITIES
The T￿streS are responsible for preparing the annual report and the financial statements of the congregation in
accordance with applicable law and generally accepted accounting Pfdctice.
As the congregation, s total incorne does not exceed £250,000. the Trustees have elected under Section 64(3) of
the Charities Act (Northern [￿land) 208 to prepare a receipts and payment account and a statement of assets and
liabilities.
The Trustees are responsible for keeping adequate accounting records Ihat are sutTicient to show and explain the
congregation, s transactions and disclose with reasonable accuracy at any time its financial p05ilion. They are also
responsible for safeguarding the assets of the congregation and hence for taking reasonable sleps for the prevention
and detection of fraud and other irregularities.
Approved by the Kirk Session on 16 May 2024 and signed on its behalf by".
Signature..
Signature..
Name:
Rev. Trevor Kane (Convenor)
Name:
lan Johnston (Clerk of Session)

INDEPENDENT ELIMINERS REPORT TO THE TRUSTEES OF CLOUGH
CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
J report on the accounts of Clough conJo egation for the year ended 31 December 202J, which are set out on pages
11 to 17.
Respeclive responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for ihe 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 Chariiies Act
follow the procedures laid down in the gen¢ral Directions given by the Commission under seciion
65(9Xb) of the Charities Act
state whether parricylar matters have come to my attention.
Basis ol independent examiner's report
I have examined your Charity accounts &s required under section 65 of the Charities Act and my examination was
can'ied out in accordance with ihe general Direclions 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 consideraiion of any unusual items or disclosures in the accounts,
and seekingy explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving rne cause to believe..
l. That accounting records were not kepl in accordance with section 63 of ihe Charities Act
2. That the accounts do nol accord with those accounting records
3. That the accounts do noi comply with the accounting requirements of the Charilies Act
4. Thai there is fvrther infom]alion needed for a proper undersianding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concern5 in respect of the matters ( l ) to (4) listed above and, in
onnection with following the Directions of the Charity Commission for Northern IrelanLt I have found no matters
that require drawing to your attention.
es Gill
pie {F.C.A.)
St¢v¢nson and Wilson
22-30 Broadway Avenue
Ballymena
BT43 7AA
Chartered Accountanls
Date: 16 May 2024
io

CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCLIL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT) FOR
THE YEAR ENDED 31$t DECEMBER 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other income
107.988
300
33,505
4,131
1,021
383
2.826
141.493
4,431
1,021
1,431
8?24
155,878
2,253
328
789
3,312
776
5,498
272
TolAI Receipts
114362
41.866
272
156.700
162,560
Payments
Raising funds
Charitable activities
Other expenditure
Capithl expenditure
1240
102,fv19
19,725
1.240
138,126
31,193
2.214
117,752
20.621
2,006
35,477
11,468
Total Payments
123,614
46,945
170,559
142,593
Net receipts l (payments)
Transfers between fijnds
(9,052)
(9,693)
(5,079)
9,965
272
(272)
(J3,849)
19,967
Iyet movement in funds
(18,745)
4,886
(13.859)
19,967

CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2023
Unrestricted
Funds
Restricted
Fund5
EndoTrvment Total Funds
Funds
2023
Total Funds
2022
Funds Reconctli8tion- Note 11
Bank., cash and investment5 at start of year
Net movem¢ni in funds
Movement in value of PCI investment
377241
{18.745)
61,278
4,886
18,446
456,965
(13,859)
1,546
438,528
19,967
(1,530)
1,546
Bank, casb and investment5 at end of year
358,496
66,164
19,992
444,652
456,965
Bank and C,ash Balances
PCI investmL'nt fund
Barth depos11 accounts
Bank cuffent accounts
18,631
193,591
232,430
l7,085
41,454
398,426
444,652
456,965
Other Assets
Fixed Assets- Note 10
Church and Hall buildings and contents
New manse buildiJ)g at 15. Manse Road, Clough
Gift Aid receivable on donations
3,660.049
518,963
1 5,820
3,404,696
482,756
16,340
4,194,838
3,903,792
Llabilities
Accruals
3,576
3,036
3,576
3,036
Approved by the Kirk Session on 16, May 2024 and signed on its behalf by:
Signature:
Signatyre:
Name:
Rev. Trevor Kane (Convenor)
Name:
lan Johnston (Clerk of Session)
12

CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3151 DECEMBER 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £?50,000 the congregation have elected in accordance with the provisions in
The Charities (Accounts and Repons) Regulations (North¢rn Ireland) 2015 to prepare its accounts on a receipts and payments
basis.
FUIYD ACCOUNTING
Endowment funds are fvnds. the capital of which musi be reiained either pem)anently or ai th¢ congregalion's discretion. the
income derived frorn the endowmeni is to be used either as restricted or unrestricted income funds depending upon the purpose
for which the endowment was established in lh¢ fust place.
Restricted funds comprise (a) income from endowments which is 10 be expended only on the restricted purposes intended by the
donor and (b) revenue donation5 or grants for a specific congregational activiry iniended by the 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 fiu]d5 are general
fun(Is set aside by the Congregation for use in the fubjre.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Endowment
Funds
Total
2023
Total
2022
Recorded giving:
Loose collLLlii)ns
Donations and gifts
Gift Aid
Organisation and membership fees
Legacy received
2,605
93,762
11,621
2,605
120.833
15,826
2,229
2,450
112,744
15,684
27,071
4,205
2329
25,000
107,988
J 41,493
155,878
13

CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conlinued)
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Elldowment
Fullds
Total
2023
Total
2022
Charitable activity- publicatÉons
Charitable activiry- other
300
720
3,411
1,020
3,411
672
1,581
300
4,131
4.431
2,253
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Rental income
Sundry income
310
711
310
711
310
1,02J
1,021
328
INVESTMENT INCOME
Unrestricted
Funds
Restrieled
Funds
Endowment
Funds
Total
2023
Total
2022
Deposil interest
776
383
272
1.431
789
776
383
272
1,431
789
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endoivmellt
Funds
Total
2023
Total
2022
Energy bill support grant
Education Board grant
Pastoral Aid cover funding from PCI
Other receipts
600
600
2,800
4,898
26
2,800
3,000
4,898
26
312
5,498
2,826
8,324
3,312
14

Presbyter
CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
IL4ISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Fund5
Total
2023
Total
2022
FWO envelopes
1240
1,240
2.214
1,240
1240
2,214
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Ministry and support staff costs
General Assembly Assessments
Evenls and catering expenses
Congregational running expenses
Stationery and teaching materials
Presbytery fees
Publications
Donation5 to missions and chartties
71.871
19,149
931
5,876
2,024
398
349
3,051
4,083
8.042
72,220
22,200
5,014
13,918
2,024
398
735
21,617
62,919
24,333
1,352
6,198
2,071
650
615
19,614
735
19,217
2,400
102,649
35,477
138,126
117,752
OTHER EXPENDITURE
Unrestritted
Funds
Restricted
Funds
Endowment
Funds
Totgl
2023
Total
2022
Repairs and maintenance
Utilities
Governance costs
Accountancy
11,053
11,053
16,104
469
3,567
3,365
14,153
613
2,490
16,104
54
3,567
415
19,725
11,468
31,193
20,621
15

CLOUGH CONGREGATION OF THE PRESBYTERIAN CIIURCH IN IRELIIND
NOTES TO THE ACCOUNTS (continued)
10. FIXED ASSETS
The assets of the Church comprise-
Church and hall buildings. stores and content5 at 35 Springmount 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 f￿¢d 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, al the value to ihe 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 ￿ an assei and will simply be written olTas expenditure
in the year of purchas¢.
This is reviewed on an annual basis by the Trustees.
16

CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH ￿ IRELAND
NOTES TO THE ACCOUNTS (continued)
FUND BALANCES
Fund
Balance
atl,
January
2023
Total
Receipts
Total
Payments
Surplus l Movement
(defieit)
in PCI
investment
value
Transfer
between
funds
Balance at
31.
December
2023
Unrtstricted Funds
No. l account
Session a¢count
Progressive Building Society
account
62,989
272,798
113,786
118.743
4,871
(4,957)
(4.871)
(2,703)
(156,990)
55,329
110,9i7
41,454
776
776
150.000
192.230
377,241
114,562
123,614
(9,052)
{9,693)
358,496
Restri¢ted Funds
No. l account
No. l account- Midweek
Repairs account
Sunday School account
Connect account
Choir account
Junior Christian Endeavour
accouni
Boys Brigade account
Mid-week account
Youth@Clough account
Indoor Bowling Club
account
2,204
10.553
216
17.592
541
3,848
16,778
260
11,355
548
6.732
(6.225)
(44)
6,237
{7)
(2.884)
(150)
4,021
1,194
1,150
24,546
15,457
2.829
723
15,450
445
573
500
266
2,253
1,106
1,036
236
3.362
608
4,385
30
673
{372)
(1,023)
(30)
(342)
250
2,000
144
3,230
1,076
694
331
2,876
7,982
465
4.721
581
4,844
(116)
(123)
2,760
9,859
Girls Brigade account
2.000
61,278
41,866
46,945
(5,079)
9,965
66,164
Endowment Funds
PCI Fund
Progressive Building
Society account
17,085
220
220
1.546
{220)
18.631
52
52
(52)
1,361
18,446
272
272
1,546
(272)
19,992
TOTAL
456,965
156.71Kb
170,559
(13,859)
1,546
444,652
17