an
TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account)
for the year ended 31 December 2024
Note Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
total
2024
Total
2023
Receipt5
Donations and legacies
Charita ble activlties
Other trading activities
Investment Income
Other
69,305
17,792
200
87,097
200
10,767
8,984
403
87,838
427
11,425
6,746
1,119
10,767
3,602
5,382
403
Total Receipts
83,674
23,777
107,451
107,555
Payments
Raising funds
Charitable activities
Other
905
36,291
905
70,179
890
106,020
33,888
Total Payments
37,196
33,888
71,084
106,910
Net receipts / {payments)
Transfers between funds
46,478
<1,261)
(10,Iii>
1,261
36,367
645
Net movement i n funds
Gains on investments
Funds brought forward
45,217
<8,850)
36,367
645
37,70L
59,267
96,968
96,323
Funds carried forward
12
82,918
50,417
133,335
96,968
12

an
TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABIL￿lEs
As at 31 December 2024
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
total
Funds
2024
Total
Funds
2023
Funds Reconclliation
Bank and Cash at stsrt of year
Net movement in funds
37,701
45,217
59,267
(8,850)
96,968
36,367
96,323
645
Bank and Cash at end of year
82,918
50,417
133,335
96,968
Bank & Cash Balance5
Bank Current Accounts
Bank Deposit Accounts
95,283
38,052
59,717
37,251
133,335
96,968
Other Assets
Flxed Assets- Note 10
Investment5- Note 11
Net Assets
Approved by the Kirk Session on
and signed on its behalf bv:
Rev Jane Nelson
Mrs Claire McElhinney
Mrs Yvonne Reid
Date:
Date:
Date: 21 jaslw
13

an
TRINITY OMAGH 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 congregation have elected in
accordance wlth 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 retsined 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 (b> revenue donations or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balances, i nterest 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.
DONATION5 AND LEGACIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
. Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacie5 and bequests
51,810
224
2,573
14,698
13,000
1,798
64,810
2,022
2,573
17,692
67,971
2,710
911
14,661
1,585
2.994
69,305
17,792
87,097
87,838
14

an
TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Gra nts/Gifts
167
200
200
260
200
200
427
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Letti ng of premises
Insurance of premises
Wayleave
Book Sales
10.240
523
10,240
523
10,910
501
14
10,767
10,767
11,425
INVESTMENT INCOME
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Rents investment propertles
1,673
1,929
41
5,341
1,714
7,270
1,030
5,716
3,602
5,382
8,984
6,746
15

an
TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restrlcted Endowment
Fund5
Funds
Total
2024
Total
2023
Insurance cla ims
Other income
403
403
1,119
403
403
1,119
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Fund5
Fund5
Total
2024
Total
2023
FWO envelopes
Fundraising events
905
905
890
905
905
890
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
7,107
514
10,728
17,562
7,107
514
10,728
36,509
14,941
6,228
500
52,319
33,163
13,510
18,947
14,941
380
380
300
36.291
33,888
70.179
106,020
16

an
TRINITY OMAGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 Decernber 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises Situated at John Street, Omagh, Co Tyrone, BT78 IDH, the
Church Hall, the Sexton's House at 40 John Street, the Manse at 10 Mullaghmenagh Avenue, Omagh.
Tyrone. BT78 5QH, and the associated fixtures, fittings, plant and machinery. These have an insurance
value of £4,965,237.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
(22,056 shares>
Other investments
307,836
274,057
307,836
274,057
Investments are omitted from the Ststement of Assets and Liabilities as they are non-cashlbank related
endowment funds.
17

an
TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 Decernber 2024
12. FUND BALANCES
Fund
Balance
at start
Recelpts
Payment Surplus / Transfers
Balan
at end
Unrestrlcted Funds
General Fund
37,701
83,674
(37, 196)
46,478
(1,2611
82,918
Total UF
37,701
83,674
{37, 196)
46,478
(1,261}
82,918
Restricted Funds
Property
United Appeal
World Development
Moderatorfs Appeal
Leprosy Mission
Pres Children's Societv
PoppyAppeal
Students, Bursary Fund
pw
Choir
Sunday School
Monteith
Presbyterian Heralds
Bequest for Mlnister
55,074
8,213
7,220
5,342
{ 17, 162)
{7.702)
<5,342)
18,9491
(4821
46,125
(9)
(775)
(250)
675
162
(ioji
i(K)
2,118
1,813
910
< 1,093)
(169)
(983)
(1831
(701
(5911
352
1,935
1,743
392
352
403
591
262
614
(403)
Total RF
59, 267
23,777
(33,888) (10,1111
1,261
50,417
Endowment Funds
General Investrnent Fund
Non-GIF
Total EF
Totals
96,968
107.451
(n,084)
36.367
133,335
18