an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity In Northern Ireland (NIC105571)
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS Clogher congregation of the Presbyterian Church in Ireland 97 Fintona Road, CIo8her, Co Tyrone, BT76 OUR Registered Charity in Northern Ireland {NIC1055711 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 Mrjohn 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 50LICITORS Mcconnell & Fyffe 21 Church Street, Omagh, Co Tyrone, BT78 IDG
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the 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 meeting5 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 General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is currently 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's people by being: A Covenant Community: where our relationships 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) AcfiviTIES 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 meetings 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 Presbyterian Church Mid-week Joint Youth Club with Glenhoy Presbyterian Church A joint Senior Citizen's Club with Glenhoy Presbyterian Church called T&3. A Fellowship Group for those aged 25 to 40s called Connect. As a congregation we also facilitate 1st Clogher Girl Guides and 1st 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 I Sacrament of Baptism, gave thanks for faithful services and sought to comfort those who had been bereaved during the year. We conducted no marriage services in 2024. At 31 December 2024 there were 95 communicant members and 90 families connected with the congregation. The average weekly attendance at morning worship was 71. 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 (cont'd) 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 2024 we held the following outreach events: A Ploughing Match in April A Harvest Service in Clogher Mart, in October A Christmas Lights Tractor Run in December. 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 2024 these were Presbyterian Children's Society, Peter Rogers (SIMI, World Development Appeal, Royal British Legion, Tearfund, Nl Hospice, Nl Children's Hospice, CEF, Wycliffe 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 PRESBYTERIAN 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 2024 the following repair/maintenance tasks were carried out: New Tar and Railing of Church Yard at bottom of Graveyard Church Pew Bible Holders - New Lawnmower. 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 enablin8 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. In 2024 there were 27 children in Sunday School and 6 young people in Bible Class. 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 takin8 part. - Little Lambs Little Lambs currently meet on one Wednesday each month, unless otherwise stated. It is open to babies and preschoolers, with their parents and carers, in both Clogher and Glenhoy Presbyterian Churches and the wider community. The average attendance of babies and preschoolers is 18 - 23 with, on average, 4 women from Clogher Presbyterian Church running it. -pw The PW meet each month from September to April with an average attendance of 20. A varied programme is provided by visiting speakers who give an insight to issues that range from local to international, from social need to spiritual need.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Youth Fellowship th Youth Fellowship meets on the 2. and 4 Friday of each month, unless otherwise stated, mostly in Clogher Presbyterian Church Hall. The Youth Fellowship is open to young people from both congregations and the wider community in the age category P7 upwards. Clogher Presbyterian Church currently has 11 young people participating with 3 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 15 to 20, with approximately 500A of those being young people not connected to either Clogher or Glenhoy. - Youth Club Youth Club meets on the I" and 3 Friday of each month, unless othenmise stated, in Clogher Presbyterian 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 11 children attending and 4 young adults participating as leaders. The programme includes activities such as games, craft, tuck Shop and bible based teaching. Average attendance is 35 to 40 with approximately 500h of those being children not connected to either Clogher and Glenhoy. rd -T&3 T&3 meets on the 2nd Thursday of each month, unless otherwise stated, Clogher Presbyterian 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. - Connect Connect meet on the l Friday of each month, unless otherwise stated, in Clogher Presbyterian Church Minor Hall. It is open to young adults from both congregations and the wider community. The programme varies from month to month. I" Clogher Girl Guldes Girls normally take part in the District Thinking Day Service and in the local Remembrance Day Service in November. Average attendance in 2024 was 25 with girls working towards proficiency badges and on various craft projects. 1st Clogher Brownles Brownies met each Thursday from October to May with an average attendance of 24, in 2024. A varied programme was followed including games, crafts and working for proficiency badges.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 also remembered. The Mid-week also provides financial support to a number of missionaries. 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 dirert 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 {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 almost all cases. 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 feedback from member5, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowin8 from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public.
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 130 contributors during the year {2023: 132) donating a total of £45,754 (2023: £44,670). Total income of the congregation during the year was £95,548 compared to £92,762 in the previous year. Total expenditure increased from £86,761 to £97,886 this due to additional repairs and maintenance carried out. 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 and signed on its behalf by: Rev Edwin Frazer Mr David Boyd Date: 2q . 6.2S Date:29 . 6.2S 10
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the financial statements of the charity for the year ended 31 December 2024, which comprise the statement of Financial Activities (Receipts and Payments Account), Statement of Assets and Liabilities and the related notes. Respective Responsibilities of Trustees and Examiner As the charity's Trustees you are responsible for the preparation of the accounts in accordance with Section 64(3) of the Charities Act (Northern Ireland} 2008. It 15 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 65{9llb) 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}{b) 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 records 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. 11
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (cont'd) 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. Name: Jonathan Ruddell {for RuddeS1 & Company) Relevant professlonal qualification: FCA Address: 16 Church Street, Dungannon, Co Tyrone, BT716AB Date: LIIGllol 12
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 December 2024 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies Charita ble activities Other trading activities Investment Income Other 57,628 25,848 3,684 83,476 3,684 3,111 3,223 2,054 82,969 1,845 3,797 2,506 1,645 3,111 1,837 786 1,386 1,268 Total receipts 63,362 32,186 95,548 92,762 Payments Raising funds Charitable activities Other 1300) 146,091) {7,443) {3001 164,9261 (32,660) 1236) 155,664} 130,861) {18,8351 {25,217} Total payments 153,8341 {44,0521 (97,886) 186,761) Net receipts/ {payments) Transfers between funds 9,528 133 111,8661 11331 {2,338) 6,001 Net movement in funds Gains on investments Funds brought forward 9,661 111,9991 6,001 69,030 60,102 129,132 123,131 Funds carried forward 12 78,691 48,103 126,794 129,132 13
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2024 Unrestricted Funds Restricted Funds Endowment Total Funds Total Funds Funds 2024 2023 Funds Reconclliation Bank and Cash at start of year Net movement in funds 69,030 9,661 60,102 {11,9991 129,132 12,3381 123,131 6,001 Bank and Cash at end of year 78,691 48,103 126,794 129,132 Bank & Cash Balances Bank Deposit Account5 Bank Current Accounts Cash in Hand 123,325 3,469 119,878 9,254 126,794 129,132 Other Assets Investments- Note 11 66,547 62,183 66,547 62,183 Approved by the Kirk Session at a meeting on . and signed on its behalf by: Rev Edwin Frazer Mr David Boyd Date: 2q. 6.2S Date: 22- &_ 14
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS For the year ended 31 December 2024 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 provision5 in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUNDACCOUNTING Endowment fund5 are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise {a) income from endowments which is to be expended only on the restricted purposes intended by the donor and Ib) revenue donations or grants for a specific congregational activity intended by the donor. Where these fund5 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 Unrestrlcted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Recorded giving Loose collections Donations and gifts Gift aid 45,754 983 71)0 10,191 16,926 5,161 440 3,321 62,680 6,144 1,140 13,512 61,302 5,801 2,445 13,421 57,628 25,848 83,476 82,969 15
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Income from charitable activities Grants 2,295 1,389 2,295 1,389 645 1,200 3,684 3,684 1,845 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Letting of premises Other income 3,000 iii 3,000 iii 2,308 1,489 3,111 3,111 3,797 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Deposit interest General Investment Fund 1,554 283 14 1,372 1,568 1,655 1,201 1,305 1,837 1,386 3,223 2,506 16
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2024 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Other income 786 1,268 2,054 1,645 786 1,268 2,054 1,645 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 FWO envelopes 300 300 236 300 300 236 CHARITABLE AcfiviTIES Unrestricted Funds Restrlcted Funds Endowment Funds Total 2024 Total 2023 General Assembly assessments Presbytery fees Ministry and sUPPOrt staff costs Congregational running expenses Organisational running expenses Donations to missions and charities Governance costs 9,802 392 29,864 5,643 9,802 392 29,864 5,935 2,038 16,505 390 9,174 413 28,369 3,992 1,675 11,681 360 292 2,038 16,505 390 46,091 18,835 64,926 55,664 17
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) For the year ended 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Property and maintenance costs Purchase of equipment Investments 7,443 20,662 3,200 1,355 28,105 3,200 1,355 25,074 5,787 7,443 25,217 32,660 30,861 10. FIXED ASSETS 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 £2,626,740. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 Investments 66,547 62,183 66,547 62,183 18
an CLOGHER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) For the year ended 31 December 2024 12. FUND BALANCES Balance at start Receipts Payments Surplus / (Deficit) Transfers Balance at end Fund Unrestricted Funds General 69,030 63,362 153,8341 9,528 133 78,691 69,030 63,362 {53,8341 9,528 133 78,691 Restricted Funds Property Mission and charity Other Organisational 53,123 827 2,555 3,597 14,389 12,171 1,537 4,089 123,862) 113,113) 11,647) 15,430) {9,473} 1942} Iiio} {1,341) 43,650 115 (2,088} 357 4,096 60,102 32,186 144,0521 111,866) 1133) 48,103 Endowment Funds Endowment Total 129,132 95,548 {97,886} (2,3381 126,794 19