an CLOGHER 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 {NIC105571)
Presbyter an CLOGHER 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 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Clogher congregation of the Presbyterian Church in Ireland 97 Fintona Road, Clogher, Co Tyrone, BT76 OUR Registered Charity in Northern Ireland INIC1055711 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Rev Edwin Frazer Mr David Boyd Mr Alan Beatty Mr John Smith Mr Brian Fegan Mr Adrian Gervais PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer: Rev Edwin Frazer Mr David Boyd Mr Clive Watt INDEPENDENT EXAMINER Jonathan Ruddell (for Ruddell & Company) 16 Church Street, Dungannon, Co Tyrone, BT716AB BANKERS Ulster Bank 14 High Street, Omagh, Co Tyrone, BT78 IBJ SOLICITORS Mcconnell & Fyffe 21 Church Street, Omagh, Co Tyrone, BT78 IDG
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affair5 of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session con515ts of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held at least twice in each year or as appropriate. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant at 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 form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Clogher congregation of the Presbyterian Church has been assigned to the Omagh 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 Gener31 Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an CLOGHER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and arting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the third week in June 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 ministers and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of the Christian faith. Clogher congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ, is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregation's mission purpose is by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which: is increasingly characterised by love for God, and love and concern for others; is committed to the historic Christian gospel as revealed in the Bible; is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God'5 people by being: A Covenant Community: where our relationship5 are rooted in the promises of God by living faithfully toward him and toward one another. An intergenerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's Supper is observed on several occasions 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 meeting5 and has a wide range of organisations including: Crèche / Sunday School / Bible Class PW (Presbyterian Women) Parents and Toddlers called Little Lambs Youth Fellowship, joint with Glenhoy PC Mid-week Joint Youth Club with Glenhoy PC A joint Senior Citizen's Club with Glenhoy PC called T&3 st As a congregation we also facilitate I Clogher Girl Guides and I Clogher Brownies. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12:15pm. During the week the 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 our regular services during the year we acknowledged God's gift of new life at 2 Sacrament of Baptisms, gave thanks for faithful services and sought to comfort those who had been bereaved during the year. We conducted I marriage service in 2023. At 31 December 2023 there were 96 communicant members and 90 familie5 connected with the congregation. The average weekly attendance at morning worship was 67. 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 or elders.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Mission and outreach At a local level the congregation has a focus on the surrounding, very rural area, which is farming orientated and to the local village of Clogher. Our vision is for outreach to those in this community, through casual contact but also in other ways. In the last quarter of 2023 we held an outreach event in Clogher Mart covering the topic of farm safety. Other outreach events are being planned for the future. Through Sunday School, Bible Class, Youth Fellowship and the other Youth Organisations we seek to disciple those within our congregation and also those within the wider community who join these groups. As a congregation we support a variety of missions through the annual United Appeal. Beyond that we provide financial and prayerful support to a number of other charitable groups. In 2023 these were Presbyterian Children's Society, Moderatorfs Appeal, World Development Appeal, Tearfund, Nl Children's Hospice, Air Ambulance Nl, CEF, Wycliff Bible Translators, Belfast City Mission and Barnabas Fund. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property During 2023 the following repair/maintenance tasks were carried out: A new heating system in the Bailey Hall Work to counterthe ingress of damp in the Church Vestibule Dry lining one wall in the Minor Hall, plus repainting the room. Organisations Crèche Crèche facilities for 0 4 year olds are provided every Sunday apart from one or two Sundays each year when there are family focused services. Childcare and play facilities are provided by members of the congregation, thus enabling parents to attend Sunday Morning Worship. Sunday School and Bible Class Sunday School and Bible Class meet from 11:00am to Noon each Sunday except during holiday periods. Average attendance during the year was approximately 25. After a short opening session when all children and teachers join together in praise the children break off into their respective classes according to their age groups. Each June a Sunday School/Family day-trip takes place and our annual Children's Day Service is held with every child in the Sunday School taking part. Little Lambs Little Lambs currently meet on the 3, Wednesday of the month, unless Otherwise stated. It is open to babies and preschoolers, with their parents and carers, in both Clogher and Glenhoy Pcs and the wider community. The average attendance of babies and preschoolers is 10- 15 with, on average 4 women from Clogher PC running it. -pw The PW meet each month from September to April with an average attendance of 20. A varied programme is provided by vislting speakers who give an insight to issues that range from local to international, from social need to spiritual need.
an CLOGHER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) Youth Fellowship th Youth Fellowship was revamped in 2023 and now meets on the 2, and 4 Friday of each month, unless otherwise stated, mostly in Clogher PC Church Hall as this is a joint venture. The Youth Fellowship is open to young people from both congregations and the wider community in the age category P7 upwards. Glenhoy PC currently has eight young people participating with 4 volunteers assisting. A varied and interesting programme is followed, which includes a bible Study, for the young people to familiarise themselves with God's word. Average attendance is 20, with approximately 50% of those being young people not connected to either Clogher or Glenhoy. - Youth Club Youth Club meets on the l and 3rd Friday of each month, unless otherwise stated, in Clogher PC Church Hall. The Youth Club is open to children of both Clogher and Glenhoy congregations and the wider community in the age category of Pl to P7 school years. Clogher currently has 13 children attending and 5 young adults participating as leaders. The programme include5 activities such as games, craft, tuck shop and bible based teaching. Average attendance is 35 to 40 with approximately 50Yo of those being children not connected to either Clogher and Glenhoy. st -T&3 T&3 meets on the 2nd Thursday of each month, unless otherwise stated, Clogher PC Church Hall. It is open to senior citizens from both congregations and the wider community. The programme includes activities such as a topical talk and craft. Attendees also enjoy fellowship and refreshments. 1st Clogher Girl Guides Girls normally take part in the District Thinking Day Service and in the local Remembrance Day Service in November. Attendance each week averages 20 - 22 with girls working towards proficiency badges and on various craft projects. 1st Clogher Brownies Brownies met each Thursday from October to May with an average attendance of 20. A varied programme was followed including games, crafts and working for proficiency badges. Girls also take part in the Remembrance Day Service and in the District Thinking Day Service. Mid-week The Mid-week meets each Wednesday evening except during holiday periods. A time spent in study of a passage of Scripture is followed by a time of prayer for members of the congregation and of the wider community. Mission partners and world situations are a150 remembered. The Mid-week also provides financial support to a number of missionaries.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ, through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (includingthe sick, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all case5. Public access is made known through the use of notice boards, 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 feedbackfrom members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and nece55ary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charitie5 and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 132 contributors during the year12022: 133) donating a total of £44,67012022: £43,226). Total income of the congregation during the year was £92,762 compared to £89,312 in the previous year. Total expenditure increased from £82,368 to £86,761, this due to purchase of equipment. 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) 2008 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on I s gp...z.W................ 2024 and signed on its behalf by: Rev Edwin Frazer Mr David Boyd Date: Date: Is - ? 10
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLOGHER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the financial statements of the charity for the year ended 31 December 2023, which comprise the statement of Financial Activities (Receipts and Payments Account), Statement of Assets and Liabilities and the related notes. Respertive Responsibilities of Trustees and Examiner As the charity's Trustees you are responsible for the preparation of the accounts in accordance with Section 6413} of the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act; to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act; and to state whether particular matters have come to my attention. Basis of Independent Examiner's Report I have examined your charity accounts as 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}Ib) of the Charities Act. The 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 the Trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. That accounting record5 were not kept in accordance with section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That there is further information needed for a proper understanding of the accounts to be reached. li
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (conyd) Independent Examiner's Statement I have completed my examination and have no concerns in respect of the matters {11 to (41 listed above and, in connection with following the Direttions of the Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. Name: Jonathan Ruddell (for Ruddell & Company) Relevant professional qualification: FCA Address: 16 Church Street, Dungannon, Co Tyrone, BT716AB Date: IS I I IIOL 12
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) For the year ended 31 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 55,523 27,446 1,845 1,130 1,085 793 82,969 1,845 3,797 2,506 1,645 80,901 560 3,654 1,571 2,626 2,667 1,421 852 Total receipts 60,463 32,299 92,762 89,312 Payments Raising funds Charitable attivities Other 12361 {42,3081 {9,3831 12361 155,6641 130,8611 12361 {54,1751 127,9571 113,3561 121,4781 Total payments 151,9271 134,8341 186,7611 182,3681 Net receipts/ (payments) Transfers between funds 8,536 217 12,5351 12171 6,001 6,944 Net movement in funds Gains on investments Funds brought forward 8,753 {2,7521 6,001 6,944 60,277 62,854 123,131 116,187 Funds carried fonNard 12 69,030 60,102 129,132 123,131 13
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestrirted Funds Restrlrted Funds Endowment Total Fund5 Total Funds Funds 2023 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 60,277 8,753 62,854 12,7521 123,131 6,001 116,187 6,944 Bank and Cash at end of year 69,030 60,102 129,132 123,131 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 119,878 9,254 115,613 2,671 4,847 129,132 123,131 Other Assets Investments- Note 11 62,183 57,022 62,183 57,022 Approved by the Kirk Session at a meeting on ...15 ..*... Ik................. 2024 and signed on its behalf by: Rev Edwin Frazer Mr David Boyd Date: Date: /S-_ ?- 2osF 14
an CLOGHER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 31 December 2023 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 funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a} income from endowments which 15 to be expended only on the restricted purposes intended by the donor and Ib) revenue donations or grants for a specific congregational activity intended 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 funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Recorded giving Loose collections Donations and gifts Gift aid 44,670 1,469 16.632 4,332 2,445 4,037 61,302 5,801 2,445 13,421 61,995 4,420 1,739 12,747 9,384 55,523 27,446 82,969 80,901 15
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Totsl 2023 Total 2022 Income from charitable activities Fundraising events Grants 645 645 290 270 1,200 1,200 1,845 1,845 560 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restrirted Funds Endowment Funds Total 2023 Total 2022 Letting of premises Other income 2,308 359 2,308 1,489 2,308 1,346 1,130 2,667 1,130 3,797 3,654 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Deposit interest General Investment Fund 1,179 242 22 1,063 1.201 1,305 221 1,350 1,421 1,085 2,506 1,571 16
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Other income 852 793 1,645 2,626 852 793 1,645 2,626 RAISING FUNDS Unrestrirted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 FWO envelopes 236 236 236 236 236 236 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Organisation31 running expenses Donations to missions and charities Governance costs 9,174 413 28,369 3,992 9,174 413 28,369 3,992 1,675 11,681 360 8,530 362 26,595 4,474 860 13,024 330 1,675 11,681 360 42,308 13,356 55,664 54.175 17
an CLOGHER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) For the year ended 31 December 2023 OTHER EXPENDITURE Unrestrlcted Funds Restrirted Funds Endowment Funds Total 2023 Total 2022 Property and maintenance costs Purchase of equipment 9,383 15,691 5,787 25,074 5,787 27,957 9,383 21,478 30,861 27,957 10. FIXED ASSErs The congregation owns the Church premises situated at 97 Fintona Road, Clogher, Co Tyrone, BT76 OUR and the associated fixtures, fittings, plant and machinery. These have an insurance value of £2,498,356. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 Investments 62,183 57,022 62,183 57,022 18
an CLOGHER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) For the year ended 31 December 2023 12. FUND BALANCES Balance at start Receipts Payments Surplus / (Deficit) Transfers Balance at end Fund Unrestricted Funds General 60,277 60,463 151,9271 8,536 217 69,030 60,277 60,463 151,9271 8,536 217 69,030 Restricted Fund5 Property Mission and Charity Other Organisational 58,151 677 1,355 2,671 15,625 8,200 1,317 7,157 120,6531 18,0501 15,0281 150 1,317 1,026 53,123 827 2,555 3,597 {1171 iiooi 16,1311 62,854 32,299 134,8341 12,5351 {2171 60,102 Endowment Funds Endowment Total 123,131 92,762 186,7611 6.001 129,132 19