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CLOUGH 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 (NICIO5560)

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CLOUGH CONGREGATION OF THE PRESBYTERIAN 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
Clough Congregation of the Presbyterian Church in Ireland.
co￿espOndenCe adthess.. 48 Springmount Roa(L Glanyford. Ballymen4 Co. Antrim. BT44 9RB.
Registered Charity in Northern Ireland (NIC105560).
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 Robin Cheny - died 26 April 2025
Mr Jack Compton
Mr Lyle Cubitt
Mr Sammy Currie
Mr Ian Ferguson
Mr Raymond Frew
Mr George Gregg
Mr Ross Humphrey
Mr lan Johnston
Mr Robin Johnston
Rev Trevor Kane - l January to 28th November 2024
MT Jarnes Mcwilliarns
Mr Harold Richmond
Rev Mark Rodgers - appointed 29th November 2024
Mr Alex Waide
Mr Geoff Wylie
PRINCIPAL OFFICE BEIIRERS
Minister..
Convenor..
Clerk of Session:
Treasurers"
Rev Mark Rodgers- installed 29 November 2024
Rev Trevor Kane - 1° January to 28 November 2024
Mr lan Johnston
Mr Wallace Gregg & Mr Alan Finlay
INDEPENDENT EXAMINER
James Gille5pie {F.C.A.)
Stevenson and Wilson
Chartered Accountants
22-30 Broadway Ave,
Ballymena.
BT43 7AA.
BAINKERS
Danske Bank
l Broadway Avenue,
Ballymena.
BT43 7PE.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTURE AYJ D MANAGEMENT
The Kirk Session
The charity ttustees 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 pastordl care is in place in the congregation and seeks
to further the contribution of the Church to Christian withess and service in the local community. The Kirk Session
has delegated to its Congregational Committee the temporal affairs of the congregation including administering
funds (excluding those specifically under session s control) and propety belonging to the congregation. Members
of the Kirk Session are ex-officio TnevnbeTS of the Conwgational CommTttee.
The Kirk Session consists of the OTdained minister and the ruling elders of the congregation. All members are
entitled to propose. speak and exercise equal votes at meetings. except that the Moderdtor. 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 oifice of the eldership in the congregation a person must be a voting member and a regular
attendant on its ordinances. The selection ol those PTOP05ed 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 forn) of governance the Corporate oversight of a congregation is the
responsibility of a Presbytery which superintends generally the spiritual and temporal affair5 of the congregations
assigned to it by the General Assembly of the Presbyierian Church in Ireland. Clough congregation of the
Presbyterian Church 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 General Assembly is the supreme court of the Church, ryresenting 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
GeneTal Assembly is noTn]ally constituted duTing the first week in Juv]e for worship and to conduct its business.
At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the 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 PRESBYTEIUAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
DESCIUPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Clough congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The
Presbyterian Church in Ireland, as a Refornied 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 play their part in fulfilling God's mission to our world.
The congregation's mission statement is as follows:
Clough Presbyterian Church exists to propagate the Christian faith I religion in the village of Clough, Co. Antrim.
The spiritual vitality and the material I social wellbeing of the local community are of paramount concem to the
Trustees. A5 those who have subscribed to the Westminster Confession of Faith, the Trustees seek to promote a
Culture where God is glorified, honoured and enjoyed - both in word and deed. Furthermore, the Kirk Session
seeks to provide a wann. caring and pastordlly-sensitive environment for the entire family. The family can, as a
unit, experience the privilege of worshipping together at our stated services. In addition, there is a number of
youth organisations that seek to enhance the educational. sporting and social skills of the children and teenagers
entrusted to our care. In short, Clough Presbyterian Church is a God-centred, community-based and family
orientated community of Christians.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords
Supper was observed on two occasions (May and October) during the year and all those who have been baptised
and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper.
The congregation holds regular bible study meetings and has a wide range of organisations including:
Sunday School
IndooT Bowing Club
Boys, Brigade
Girls, Brigade
Connect
Holiday Bible Club
Choir
Youth@Clough

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CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
At the start of 2024 Rev. Trevor Kane was appointed by Ballymena Presbytery as vacancy convenor. Rev. Kane
organised pulpit supply for all services. chaired meetings of Kirk Session and Committee. and took the
congregation thTough the vacancy PTo¢ess. At a congregational meeting on 30 September 2024, Mr. Mark
Rodgers was called to be the next minister and he was installed and ordained on 29 November 2024.
The congregation meets for worship each Sunday at 12 noon ( I l am July & August) and 7pm October to April.
Crèche is provided for pre-school children during morning worship and other children up to the age of eight
leaving the tnain church during the service for children's church. During the week the Mid-week Prayer and Bible
Study provides an opportunity for members to meet together for fellowship. to study the scriptures and for a time
of prayer.
As well as OUT regular services during the year we acknowledged God's gift of new life at one Sacrament of
Baptism. There were no marriage services conducted in the church during 2024. During the year we had 23 people
connected with the congregation who passed away and we soughi to comfort those families.
At 31 Decetnber 2024 there were 275 communicant members and 270 families connected with the congregation.
The average attendance at morning worship in 2024 was 150 and 40 at 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 mini5teT and elders.
Mission and outreach
The mission aspect of the congregation is founded on the mission purpose as set out above and manifests itsellin
various ways as compassionate Christianity.
Organisations under the direct control of the Congregation such &$ GB. BB. Sunday School. Holiday
Bible Club & 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 cater for the congregation members and are open to the wider community
to attend.
At local level the congregation is connected with the l¥imary school and the school is granted use of the
Church premises for their annual Christmas presentation. Reverend Rodgers regularly attends the school
to conduct morning worship. Glanyford Young Fanners Club hold their annual service in the Church
every other year and the Loyal Orders are granted pern)ission 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 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
BTlt15h Legion, European Mission Fellowship. Leprosy Mission. Mission Fund homeloverseas,
Presbyterian Children's Society, Children's Hospice, Lukemia Lymphoma and the Samaritans.

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CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Mission and outreach (cont'd)
With the continued cost of living crisis. Clough PreSbY￿riaTr Church held two Foodbank Appeals in
2024. The congregation were asked to bring non-perishable food items and toiletries to the collection
point in the vestibule. After the 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 only to his own interests but also to the interests of others"
The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in
Ireland. This fund enables COn￿egatiOnS 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 fmancial support for mission personnel 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 running costs of Union Theological College, the Church's trdining
college for rninisty students, and fmancially supports congregation in the areas of worship, discipleship, global
mission, outreach, leadership and pastoral care. The congregation also contributes to the denorninations annual
World Development Appeal and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders.
This provides an important link between the congregations and the wider strnctures of the church.
General Assembly
The minister and the representative elder were nominated to attend the meetings of the General Assembly of the
Presbyterian Church in Ireland, held in Assembly Buildings in Belfast. The meetings took place in June 2023.
Property
During the year there was a major refurbishment Ca￿led out on the heating system of the church and church hall
buildings costing £34,956.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CItURCH IN IRELAIYD
TRUSTEES ANNUAL REPORT (cont'd)
Organi5ations
s, Bri
ade
First Clough Company of the Boys 'Brigade is comprised of three sections meeting each Friday evening between
September and March. We had five officers. three helpers and 46 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 SepteTnbeT Wlth over 60 girls aged 3 to 18 on the register. Each week
the girls took part in craft, scripture and games. The 2024125 session marked our 50 anniversary year, with
various events held to mark the occasion. The scripture theme was ' We Believe We had many visits, talks and
workshops from local Believers in Business. The girls also took part in the ' Go Wild. programme alongside GBNI.
Each section is provided with a range of activities each week. such as craft. scripture and physical activities.
Youth
Clou
Youth@Clough has continued to meet regularly in 2024 with 15-20 young people joining the leaders on a Saturday
evenints frotn 7:30-9:30pm for fun and fellowship. We continue to offer a varied programme with games, crafts,
cooking, tuck shop. pizza & donuts. We have also invited a range of 5peaker5 to share the gospel message with
the young people" Beth Montgomery from Asia Link, Pauline & Agnes from the Foodbank in Ballyloughan,
B.O.M.B. (Believers on Mountain Bikes), Made for More and some of our own leaders too. The young people
and leaders completed a High Ropes course in Antrim in May 2024 and joined with neighbouring churches of
Killymurris and Cloughwaler to have fun on Castlerock Beach in June. A Praise Service was held in church in
June 2024, to share with the congregation what has beev] happening in the OTganization and to thank God for his
great love and provision. The highlight of the year was in December when the young people discussed the true
meaning of Christmas in small gTOUPS. The leaders were so encouraged by their openness and interest in what the
bible has to say.
Holida
Bible Club
HBC in 2024 was held over 3 nights.. Tuesday 30th. Wednesday 3 1st July and Thursday I st August from 6..30 -
8:00 pm. Approximately 70 children of Primary School age attended each evening to hear about God and take
part in CTafts, games, bakincr
go-karts, refreshments, learning memory verses and singing. We used Scripture
Union Mega Makers material for the stories. focusing on the book of Matthew: Jesus invites Matthew to follow
Him, Jesus calms the storm and Christ's death and resurrection. Each evening, the children were encouraged to
make the decision to follow Jesus. On the Friday nighi. the youth. including those going into Year 8, had a night
of fun at church which included a BBQ. inflatables. epilogue from one of our young leaders and ending with a
water fight. God blessed us with a great week of fellowship, dry weather and safety. We look to Him to water the
seeds sown.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organisations (cont'd)
Choir
During 2024 the choir. which is made up of around 30 ladies and gentlemen, led the praise at our services each
Sunday, ably assisted by instrumentalists and led by the musical director. Mrs. Jackie Wylie. We are very blessed
to have a great age range in the choir. 16 years old being the youngest and 92 years old our most senioT member,
all using their gifts and talents to lift praises to Almighty God.
Connect
Connect is an organisation for the ladies of Clough Church to have a common focus on God. God -church
Community. Connect plays a vital part to bring all these 3 aspects together by asking speaking to come along to
Connect. We meet formally Sept -April and then during summer months we organise walks and outings but in the
more fonnal meetings this gives us an opportunity to offer fll)ancial and prdyerful support and encouragement to
speakers such a5 Amy Lennox reaching out to others Wlth hei testimony and Jennifer Harkness from Cullybackey
with her work at Muylata Children's Mission in Zambia. We also give prayerful practical and financial support
to the wider Mission of PCI. In 2024 Presbyterian Woman donated over £350.000 and this went towards funding
of 2 deacone55es, PCI Global Mission workers in I I countries also the work of South Belfast Fellowship house
and other special projects in 2024 the Prison Fellowship and Woman's Guild in Zambia. Connect organi5ed a
coffee tnorning in April 2024 and along with the loose offering at an Aprtl Sunday service the money raised went
towards Mission funds. Mission funds continue to make a difference in God's world. We also along with other
organisations supported fund raising for Leukaemia and Lymphoma Nl charity which was very relevant to
members of the Congregation.
Indoor Bowlin
Club
The Indoor Bowling nonnally meets on Tuesday nights from September to March. Average attendance on club
nights was 25. The club competes in the local churches, leLoue.
Sunda School
During 2024. Sunday School and Bible Class met each Sunday morning during tenn-time. with approxirnately 60
children and young people on the roll. As well as weekly bible stories and discussions, the Children were delighted
to lead our Children's Day Service in June and to perforni a short nativity play at Christmas.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on
committees and helping with organizations and other church activities.

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CIIURCH 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 frotn 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 thrn, this framework leads to practical expressions of Christian beliefs and standards
in the local community such ￿ through the care of those in need (including the SICK disabled and bereaved).
Generally, the above benefits are delivered locally by COT]gregations and their rnembers. or are facilitated through
presbyteries or are organised and delivered centrdlly. Local delivery is facilitated by central resources in almost
all cases. Public access is made known through the use of noticeboard5. printed material. press advertisement.
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 members of the public.
The purpose does not lead to harni. 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 OT employment. However, this is incidental and necessary in order to further our charitable pu￿OSe. There
are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that
the Presbyterian Church in ITeland is in direct and indirect contact with, the community in which pastoral services
are provided and other communities throughout Northern Ireland, the Republic of ITeland, 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 benefit requirement statutory guidance.

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CLOUGH CONGREGATION 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 390 contributors during the year 2024 (405 in previou5 year) donating a total of £95,266 (£93.247 in
previous year).
Total income of the congregation during the year was £175,404 compared to £156,700 in the previous year. This
increase is mostly due to increased Weekly Freewill Offerings, Gift Aid receipts and interest generated on funds
invested in a fixed rate bond.
Total expenditUTe decreased from £170,559 in 2023 to £160,180 in 2024. With the church being vacant for the
most of the year the level of PCI assessments reduced substantially. but this reduction was partially offset by the
cost of the major refurbishment Ca￿led out on the heating system of the church and church hall buildÈngs during
the year.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the financial statements of the congregation 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 Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of &ssets 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 fmancial position. They ale also
responsible for safeguarding the assets ofthe congregation and hence for taking reasollable steps for the prevention
and detection of frdud and other irregularities.
Approved by the Kirk Session on 30th September 2025 and signed on its behalf by:
Signature:
Signature:
Name:
Rev. Mark Rodgers (Minister)
Name:
Ian Johnston (Clerk of Session)

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLOUGH
CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Clough congregation for the year ended 31 December 2024, 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 rny responsibility to=
examine the accounts under section 65 of the Charities Act
follow the procedure5 laid down in the general Directions given by the Commission 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 a5 required under section 65 of the Charities Act and 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 concerning any such Tnatters.
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. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further infonnation 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 matters (l ) 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 Gillespie (F.C.A.)
Stevenson and Wilson
22-30 Broadway Avenue
Ballymena
BT43 7AA
Chartered Accountants
Date.. 30th September 2025
10

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CLOUGH CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENfs ACCOUNT) FOR
THE YEAR ENDED 31st DECEMBER 2024
Note
Unrestricted
Fund5
Restrieted
Funds
Endowment
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other income
AJ5J25
310
21
9,689
34,991
3,922
330
339
10.045
150,316
4,232
351
J 0,460
10,045
141,493
4,431
1,021
1,431
8,324
432
Total Receipts
125,345
49.627
432
175,404
156.700
Payments
Raising funds
Charitable activities
Other expenditure
Capital expenditure
1,200
50,770
22,475
1,200
84,227
74,753
1,240
138.126
31.193
33.457
52.278
Total Payments
74.445
85,735
160,180
170,559
Net receipts / (payments)
Transfers between funds
50,900
(10.683)
(36,108)
11,115
432
(432)
15,224
(13,859)
Net movement in funds
40,217
(24,993)
15,224
(13,859)

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS IIND LIABILITIES AS AT 315t DECEMBER 2024
Unrestricted
Funds
Restricted
Fund5
Endoivment Total Funds
Funds
2024
Total Funds
2023
Funds Reconciliation- Note 11
Bank, cash and investments at start of year
Net movement in funds
Movement in value of PCI investment
358,496
40317
66,164
(24,993)
19,992
444,652
15,224
881
456,965
(13,859)
1,546
Bank, cash and investmethts at end of year
398,713
41,171
20,873
460,757
444,652
Bank and Cash Balances
PCI investment fund
Bank deposit accounts
Bank cu￿ent accounts
19,512
203,280
237,965
18,631
193,591
232,430
460,757
444,652
Other Assets
Fixed Assets- Note 10
Church and Hall buildings and contents
New manse building at 15, Manse Road. Clough
Gift Aid receivable on donations
4,298,632
792,575
18,751
3,660,049
518,963
15,826
5,109,958
4,194.838
Liabilities
Accrnals
3,978
3,576
3,978
3,576
Approved by the Kirk Session on 30 September 2025 and signed on its behalf by:
Signature:
Signature:
Name..
Rev. Mark Rodgers
Name:
lan Johnston
12

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CLOUGH CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation 15 less than £250,000 the congregation have elected in accordance with the piovision5 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 fwst place.
Restricted funds comprise (a) incolne from endowments which is to be expended only on the restricted purposes intended by the
donor and (b) revenue donations or grdnts for a specific congregational activity intended by the donor. Where these funds have
unspent balances. interest on their pooled iThve5tment is apportioned to the individual funds on an average balance basis.
Unrestricted fl￿d5 are income fund5 which are to be spent on the congregation's generdl purposes. Designated funds are general
funds set aside by the congregation for use in the fvture.
DONATIONS AND LEGACIES
Unrestri¢led
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Organisation and membership fees
3,107
96,678
15,540
3,107
125,593
19,476
2,140
2,605
120,833
15,826
2,229
28,915
3,936
2,140
115J25
34.991
150,316
141,493
13

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CLOUGH CONGREGATION OF THE PRESBYTEtUAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrieled
Funds
Endowment
Funds
Total
2024
Total
2023
Charitable activity - publications
Charitable activity - other
310
760
3,162
1,070
3,162
1,020
3,411
310
3,922
4,232
4,431
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restrieted
Funds
Endowment
Funds
Total
2024
Total
2023
Rental income
Sundry incorne
330
330
21
310
711
21
21
330
351
1,021
INVESTMENT INCOME
Unrestrieted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit interest
9,689
339
432
10,460
1,431
9,689
339
432
J 0,460
1,431
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Energy bill support grant
Education Board gTant
Pastoral Aid cover funding from PCI
Other receipts
600
2,800
4,898
26
3,974
3,974
6,071
6,071
10,045
10,045
8,324
14

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CLOUGH CONGREGATION OF THE PRESBYTERIAN CItURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Fund5
Total
2024
Total
2023
FWO envelopes
J200
1,200
1,240
1,200
1,200
1,240
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Ministy and support staff costs
General Assembly Assessments
Events and catering expenses
Congregational running expenses
Stationery and teaching materials
Presbytery fees
Publications
Donations to missions and charities
31,017
9.660
1.827
5,712
1,850
419
5,172
lJ39
4.034
7,175
12
36,189
10,999
5,861
12,887
1,862
419
775
15,235
72,220
22,200
5,014
13,918
2,024
398
735
21,617
775
14,950
285
50,770
33,457
84,227
138,126
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Repairs and maintenance
Utilities
Governance costs
Accountancy
50,011
1.240
1.027
50,011
19,693
1,071
3,978
11,053
16,104
469
3,567
18.453
44
3.978
22.475
52278
74,753
31,193
15

an
CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conlinued)
io.
FJXED ASSETS
The assets of the Church comprise..
Church and hall buildings, stores and contents at 35 Springmount R￿ 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 fixed 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 Ond will simply be written off as expenditure
in the year of purchase.
This is reviewed on an annual basis by the Trustees.
16

an
CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (continued)
11. FUND BALANCES
Fund
Balance
at 1st
January
2024
Total
Receipts
Total
Payments
Surplus I
(deficit)
Movement
in PCI
investment
value
Transfer
between
funds
Balance at
31.
December
2024
Unrestrict¢d Funds
No. l account - unrestricted
Session accounts
55,329
303,167
114,816
10,529
70,555
3,890
44,261
6,639
(10,683)
88,907
309,806
358,496
125J45
74,445
50,900
(10,683)
398,713
Restricted Funds
No. l account - restricted
No. l account- midweek
Repairs account
Sunday School account
Connect account
Choir account
Junior Christian Endeavour
account
18.389
21,368
169
50.346
649
2,638
225
(2,979)
(169)
(32.633)
(158)
1,098
(225)
2,979
1.150
30,783
15,450
445
573
981
6.286
15.292
1,543
348
17.713
491
3,736
8.136
144
2,759
1,046
334
Boys Brigade account
Mid-week account
Youth@Clough account
Indoor Bowling Club
account
3,230
1.076
694
3.246
3.717
30
,475
(471)
(30)
(360)
1,115
2,760
9,859
545
4,392
440
4,678
105
(286)
2,865
9,573
Girls Brigade account
66,164
49,627
85,735
(36,108)
11,115
41,171
EndowJnent Funds
PCI Fund
Progressive Building
Society account
18.631
362
362
881
(362)
19,512
1,361
70
70
(70)
1,361
19.992
432
432
881
(432)
20,873
TOTAL
444.652
175.404
160,180
15224
881
460,757
17