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

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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

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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

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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

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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

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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

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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

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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

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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

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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