BALLYARNErr CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Re8lstered Charlty In Northern Ireland (NIC105579)

BALLYARNErr 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 DETAILS
Ballyarnett congregation of the Presbyterian Church in Ireland
Racecourse Road
Londonderry
BT48 8NF
Registered Charity in Northern Ireland INIC105579)
CHARITY TRUSTEES
The Charity Trustees who served durlng the year or who were trustees at the date of thls report were
Rev Alastalr Rosborough
Mr Wllllam Duncan
Mrjonathan Lyttle
Mr Ken McLean
Ms Anne Nelll
Mrs Sandra Spain
PRINCIPAL OFFICE BEARERS
Mlnlster
Clerk of Session
Treasurer
Rev Alastair Rosborough
Vacant
Mr Joe Barber
INDEPENDENT EXAMINER
McGroarty Mccafferty & Company Ltd
2 Carllsle Road
Derry
BT48 6JX

BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
BANKERS
Ulster Bank Limited
Culmore Road Branch
Da Vlncl Complex
Culmore Road
Londonderry
BT48 8JB
SOLICITORS
Babingtons Solicitors
9 Limavady Road
Londonderry
BT47 6JU

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTURE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of Its Kirk Session. Under the congregation's
governing document, The Code, the book of the constitutlon and government of the Presbyterlan
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 contrlbutlon of the Church to
Christian witness and service in the local community. The Kirk Sessions has dele8ated to its
Congre8ational Commlttee the temporal affairs of the congregatlon Including administering all funds
and property belonging to the con8regatlon. Members of the Kirk Session are ex-officio members of the
Congre8ational Committee.
The Kirk Sesslon consists of the ordained mlnlster and the ruling elders of the congregations. All
members are entltled to propose, speak and exerclse equal votes at meetings, except that the
Moderator, the ministers In active duty in the congre8ation, has no dellberatlve but only a castlng vote.
Stated meetlngs of the Kirk session are held flve tlmes a year,
To be chosen for the offlce of the eldership in the congregation a person must be a voting member and
a re8ular attendant on Its ordinances. The selection of those proposed to be
called to the office can be elther bythe congregation or by the Kirk Session. Members are elected if they
obtain two-thlrds 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 5uperlntends generally the spiritual and temporal affairs of
the congre8atlons asslgned to it bythe General Assembly of the Presbyterlan Church In Ireland.
Ballyarnett congregation of the Presbyterlan Church has been assigned to the Derry and Donegal
Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of
the active mlnlsters of congregations assigned to it by the General Assembly, mlnsters who have retired
from active duty and an elder appointed by the Klrk Sesslon of the congregation.

BALLYARNErr 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 Judlclal authority, in dealing with all matters
brought before it. The General Assembly Is normally constituted during the first week in June for
worship and to conduct its buslness. At the end of its business, it is dissolved. The membershlp of the
General Assembly consists malnly of the active ministers of each congregation, retlred mlnsters and a
representative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
The charltable purpose of the congregation is the advancement of rellglon.
Ballyarnett congre8ation 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 exlsts to love and honour God through faith in Hi5 Son and by the power
of His Spirit, and to enable her members to play their part In fulfllllng God's mission to our world.
The congregatlon's mission purpose Is by the grace of God, to help people of all Gges becomefully
devotedfollowers of Jesus Christ. Our vision Is, by the grace of God. to be an incluslve, welcomlng
community of Chrlst's people of all ages, whlch..
Is Increasingly characterised by lovefor God, and love and concern for others,.
is commltted to the historic Chrlstlan gospel as revealed in the Blble,.
is relevant to people of this time and ploce.
The congregation alms to live out its Mission and Vlslon as afamily of God's people by belng..
A Covenant Communlty.. where our relt7tionshlps are rooted in the promises of God by Ilvlng fGlthfully
toward hlm and toward one another
An Intergenerational Community.. where adults Intentlonally take the lead to engt7ge wlth,
encourage ond nurture younger members to maturlty In Christ.
An Outward looking Community.. where we want the blessings of God that belong to us in the gospel
to become blessingsfor others beyond the bounds of our community.
As a congregation of the Presbyterian Church In Ireland, we believe that the Blble Is the supreme
authority over all we do, and that the Westmlnster Confession of Falth, along with the Larger and
Shorter Catechisms set out what we understand the Bible teuches on key matters of Christion f¢7ith
and practice.

BALLYARNErr 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 Lords Supper Is observed on several occasions during the year and all those who have been baptised
and who have made a professlon of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The
congregation holds occasional blble study meetings and has a wide ran8e of organisations including
Sunday School
Badmlnton Club
Danclng Club
Bowlin8 Club
Presbyterian Women Group
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worshlp each Sunday at 12.00pm. On occasion a Bible Study
provldes an opportunity for members to meet tO8ether forfellowship, to studythe scriptures and for a
time of prayer.
As well as our re8ular servlces during the year we acknowledged God's gift of new life at 5 Sacraments
of Baptism, we conducted Q marriage services and gave thanks for faithful services and sou8ht to
comfort those who had been bereaved durin8 the year.
At 31 December 2024 there were 224 communlcant members, and 121 famllles connected with the
congregation. The average weekly attendance at morning worshlp Is 40.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are vlslted on a
regular basls by the minister, elders or by one of the con8regatlon's pastoral visitors.
Mission and outreach
At a local level the congregation's local mlssion and outreach Includes donations to external misslons
and agencles, such as Christian Ald, NSPCC and the Foyle Hosplce.

BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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 congre8ation could do on
its own. The United Appeal Fund provides financial support for misslon personnel at horne and overseas,
assists congregatlons wlth the deployment of locally based staff, enables church planting, provides grant
support for the upkeep of church premises, assist with the runnlng costs of Unlon Theologlcal College,
the Church's tralnlng college for ministry students, and financially supports congregation in the areas of
worship, discipleship, global mission, outreach, leadership and pastoral care.
The congregation also contributes to the denomlnations annual World Development Appeal, Sunday
School project and any other special appeals.
Presbytery
The congregatlon was represented at the regular meetlngs of Presbytery by our minister and / or one of
the elders. This provides an important Ilnk between the con8regations and the wider structures of the
church.
General Assembly
The mlnlster and one of our elders were nomlnated to attend the meeting of the General Assembly of
the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
Property
Conslsts of Meetinghouse and Sexton's house {1848), Hall (19611 and Manse (purchased 2018).
Organisations
Badminton Club meets on Tuesday mornings. Bowling Club meets on Tuesday evenings. Dancing Club
meets on the flrst and third Wednesday evenlngs each month. PW Group meets on the last Wednesday
evening each month.
Volunteers
The Trustees wish to acknowledge thelr deep appreciation of those who glve freely of their time by
serving on committees and helpin8 wlth organisations and other church actlvltles.

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by provldlng benefit to its
members and the general public by making known the Chrlstian Gospel of the Lord Jesus Christ through
the advancement of rell810n.
The direct beneflts whlch flow from the purposes of the Church include the gainin8 of an understandlng
in Chrlstlan beliefs as set out in the Blble and in the Church's subordlnate standards (the Westminster
Confession of Faith and the Shorter and Larger Catechisms) leadlng to spiritual and moral development
and opportunities for response to Bible teachin8. In turn, thls framework leads to practical expressions
of Christian bellefs and standards in the local community such as through the care of those in need
(includlng the sick, disabled and bereaved).
Generally, the above benefit5 are dellvered locally by congregatlons and their members or are facilitated
through presbyterles or are or8anised and delivered centrally. Local delivery is facilitated by central
resources in almost all cases. Public access Is made known through the use of noticeboards, printed
material, press advertisement, websites, and social medla or In other ways.
The beneflts are demonstrated through regular evaluatlon of the services and informal and ad-hoc
feedback from members, their famllles, and members of the publlc.
The purpose does not lead to harm. The only private benefit flowing from our purpose Is related to
Mlnlsters, Missionaries, Deaconesses, Irish Misslon workers and Lay Agents who recelve beneflts as a
result of their holdlng offlce or employment. However, this is incidental and necessary in order to
further our charltable purpose. There are no other private benefits. The beneficiaries of this purpose are
members, their families, other Indlviduals that the Presbyterlan Church in Ireland is In dlrect and indirect
contact with, the community In whlch pastoral services are provided and other communltles throughout
Northern Ireland, the Republlc of Ireland, and worldwlde which benefit from our engagement with and
support for both Christian and other secular organisation5, charitles and individual members of the
public.
The Kirk Session has had regard to the Charity Commissions Publlc benefit requirement statutory
guldance.

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN 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.
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 accountlng practice.
As the congregation's total income does not exceed £250,000, the Trustees have elected under Section
64(3) of the Charitles Act (Northern Ireland) 208 to prepare a recelpts and payment account and a
statement of assets and liabilities.
The Trustees are responsible for keeping adequate accountin8 records that are sufficient to show and
explain the congregation's transactions and disclose with reasonable accuracy at any tlme Its flnanclal
position, They are also responsible for safeguarding the assets of the congregation and hence for taking
reasonable steps for the preventlon and detection of fraud and other Irre8ularltles.
Approved by the Kirk Sesslon at a meeting on 6th March 2026 and slgned on Its behalf by

INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF BALLYARNErr CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
We report on the accounts of the charity for the year ended 31 December 2024, which are set out
on pages 12 to 19.
Respectlve responslbilities of charity members and examlner
As the charity's members you are responsible for the preparation of the accounts In accordance
wlth the Charities Act {Northern Ireland) 2008.
It is our responsibility to:
examine the accounts under Section 65 of the Charltles Act;
follow the procedures lald down in the general directlons glven by the Commlsslon
under Section 65(91 (bl of the Charities Act;
state whether partlcular matters have come to our attentlon.
Basls of Independent examiner's report
We have examined your charity accounts as requlred under Section 65 of the Charities Act and
our examination was carried out in accordance wlth the general directions 8iven by the Charity
Commlssion for Northern Ireland under Section 65 {91{b) of the Charities Act.
Our examinatlon Included a review of the accounting records kept by the charity and a
comparison of the accounts presented wlth those records.
It also included considerations of any unusual Items or disclosures in the accounts, and seeking
explanatlon from you as charity members concerning any such matters.
Our role is to state whether any material matters have come to our attentlon glving us cause to
belleve:
l. That accountln8 records were not kept in accordance wlth Sectlon 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 accountlng requlrements of the
Charitles Act.
4. That there is further Information needed for a proper understanding of the
accounts to be reached.
10

Independent Examiner's Statement
We have completed our examination and have no concerns in respect of the matters 1- 4 listed
above and, in connection with the following Directions of the Charity Commission Northern
Ireland; we have found no matters that require drawlng to your attention.
McGro
rty Mcca
erty & Compan
Accountants and Tax Consultants
2 Carllsle Terrace
Derry
BT48 6JX
Date: 6th March 2026
11

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted
Funds
Èndowment
Funds
Total
2024
Total
2023
Recelpts
28646
7741
30710
I Charitable activltles
Other trading activltles
I Investment Income
Other
55471
1201
136
1200
Sale of Investments
Sale of fixed assets
Loans Recelved
Total Recelpts
35394
10674
46068
4242S
Payments
Raising funds
Cha rltable activities
Investment costs
Other
56603
13812
70415
67973
56603
13812
67973 1
F)urchase of Investments
F>urchase of fixed assets
Loan Repayments
399
Total Payments
56603
Net receipts
Transfers between funds
121209)
131381
o)
(24347)
{259471
{119771
Net movement in funds
Funds brought forward
{9232)
51084
(3138)
26630
(11977)
11977
(243471
89691 1
115638
Funds carrled forward
| 12
41852
23492
65344
89691
12

BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted
Funds
Endowment I
Fund5
Total
Funds
20241
Total
Funds
2023
Funds Reconclllatlon
Bank and Cash at start of year
Net movement in funds
51084
(92321
26630
(3138)
11977
(11977)
89691 ,, 115638
124347) , (25947)
Bank and Cash at end of year
23492
65344 i 89691
Bank & Cash Balances
Bank Deposlt Accounts
Bank Current Accounts
Cash in Hand
11977
77650
65334
10
65344
89691
Other Assets
Flxed Assets- Note 10
Church Premises
Fixtures, Fittln8s & Equlpment
Vehlcles
Investments - Note 11
Gift Aid receivable on donations
Enter details of an
other asset5
237079
236680
399
237079
237079
Llabllltles
Loans
Enter details of any other
Ilabllitles
Other
th
Approved by the Kirk Session at a meeting on 6 March 2026 and signed on its behalf by
13

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total Income of the congregation Is less than £250,000 the con8re8ation have elected In
accordance with the provlslons in The Charitie5 {Accounts and Reports Regulations {Northern Ireland)
2015 to prepare its accounts on a receipts and payments basls.
FUND ACCOUNTING
Endowment funds are funds, the capital of whlch must be retained either permanently or at the
congreEation'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 flrst place.
Restricted funds comprlse (a) income from endowments whlch is to be expended only on the restrlcted
purposes intended by the donor and (b} revenue donatlons or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balances, interest on their pooled
investment is apportloned to the individual funds on an average balance basis.
Unrestricted funds are Income funds which are to be spent on the congregatlon's general purposes.
Deslgnated funds are general funds set aslde by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded givin8:
Loose collections
Donations and gift5
Gift Aid
Legacies and bequest
22943
674
5029
22943
674
12385
22559
610
7541
7356
385
385
28646
7741
36387 1
30710
14

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2024
Total
2023
Income from charltable actlvltles
s and funerals
Fees from weddlnL
Fundraising events
Membership fees
Grants
1743
1054
1743
1054
1096
3194
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Letting of premises
Trading income
5547
5547
5924 1
5547
5547
5924
5. INVESTMENT INCOME
Unrestrlcted
Funds
Restrlcted TEndowment
Funds
Funds
Total
2024
2023
Deposit interest
General Investment Fund
Rents Investment properties
Other Investment income
1201
136
1337
1397
1201
136
1337 1
1397
15

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Insurance clalms
Other income PowerNI refund
1200
1200
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
FWO envelope5
Fundralsln8 events
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2024
2023
General Assembly Assessments
Presbytery fees
Minlstry and support staff costs
Congregational runnln8 expenses
Donations to Missions and
charities
Governance costs
3515
3515
41904
11184
41904
16912
8084
42439 |
5728
56603
13812
70415
67973
16

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises sltuated at 22 Brid8ewater,Londonderry and the
associated fixtures, fittings, plant and machinery.
Cost
Property
Fixtures &
Equipment
Balance 01.01.24
236680
399
Addltlons
Balance 31.12.24
236680
399
Depreclatlon
Balance 0101.24
Char8e
Balance 31.12.24
236680
399
NBV at 31.12.23
236680
399
11. EMPLOYEES
The avera8e number of employees durin8 the year was l.
2024
2023
Wages & salaries
Social security Costs
Pension
29712
2356
5412
25898
2705
5154
33757
31834
17

BALLyARNE￿ CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
12. PENSION
The mlnlster of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme
{2009). This is a scheme operated by the Presbyterlan Church In Ireland, a separate registered charity.
The congregatlon pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's
penslon contribution for the Scheme and based on the stipend pald to the mlnlster. The Presbyterlan
Church in Ireland Penslon Scheme (2009) is a funded Scheme of the defined benefit type, providing
defined benefits based on career average revalued salary. The Scheme has assets held in a separately
admlnlstered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees
have agreed a funding plan to ensure the Scheme 15 sufficiently funded to meet current and future
obllgations. A formal schedule of contrlbutions was drawn up on 25 November 2015 whereby the
Presbyterian Church agreed to pay from 31 December 2015 contributions of 240/0 of pensionable salaries
to cover the accrual of benefits for future service, expenses, the cost of insuring death in service
beneflts and funding the scheme deflcit.
The contrlbutlons made by the con8re8atlon during the year were £5412.00.
18

BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
13. FUND BALANCES
Fund
Balance
at start
Recelpts
Payment
Surplus / Transfer
DeflcltL._-..,
Balance
at end
Unrestricted Funds
Maln Account
Memoriam Account
24796
26288
33760
1634
56593
10
(22833)
1624
24977
(13000)
26940
14912
51084
35394
56603
121209)
11977
Restrlcted Funds
Unlted Appeal
Frlendship
Caterin8
Presbyterlan Women
Sunday School Select
Sunday School Current
Property Account
Dance
Badminton
Bowllng Club
Youth Club
Children's Society
3593
3493
7086
{3593)
1341
131
212
3389
295
12476
2967
10
1965
15
461
3332
164
12075
3210
56
1794
15
705
57
285
3541
1560
245
954
57
131
401
(243}
154
3140
1803
291
171
World Development Appeal
Choir Fund
Kids 4 School
125
125
(92)
125
458
100
78
78
26630
13812
{3138)
Endowment Funds
Investment Account
11977
(11977)
11977
0 | (11977) 1
Total
89691
46068
70415
124347)
65344
19