an
ARDSTRAW 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 (NIC105590)

an
ARDSTRAW 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
Ardstraw congregation of the Presbyterian Church in Ireland
4 Deerpark Road, Ardstraw, Omagh, Co Tyrone, BT78 4LL
Registered Charity in Northern Ireland INIC105590)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
David William Reid
Victor Noel Magee
Robert Oliver {Ivor) McFarland
Oliver Edward Stevenson
James Victor Deane
Mervyn Smyth
Raymond James Finlay
William Robert Wallace
Samuel Steven50n
Terence Atche50n (appointed 15 October 2023}
Terence Moore (appointed 15 October 20231 Trevor Galbraith {appointed 15 October 20231
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
David William Reid
Robert Oliver {Ivor} McFarland
William Robert Wallace
INDEPENDENT EXAMINER
McFarland Arnold & Co
8 Main Street
Newtownstewart
BT78 4AA
BANKERS
Danske Bank
Donegall Square West
Belfast
BTI 6JS
SOLICITORS
A.D. Mcclay & Co
l Limavady Road
LONDONDERRY
BT47 6JU

an
ARDSTRAW CONGREGATION OF THE PRESBYTERIAN 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 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 Sessions ha5 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 congregations. All members
are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the
ministers in active duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held monthly except December, July and August.
To be chosen for the office of the eldership in the congregation a person must be a voting member and a
regular attendant on 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. Ardstraw
congregation of the Presbyterian Church has been assigned to the Omagh Presbytery of the Presbyterian
Church in Ireland. The membership of the Presbytery con51Sts mainly of the active ministers of
congregations assigned to it by the General Assembly, minsters who have retired from active duty and an
elder appointed by the Kirk Session of the congregation.

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ARDSTRAW CONGREGATION OF THE PRESBYTERIAN 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 normally constituted during the first 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 minsters 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 religion.
Ardstraw 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 to bring people to Jesus, support and nurture the Church family,
magnify His name and build up Christians in their faith.
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 bound5 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
ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACTIVITIES AND OBJECTIVES
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 profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The
congregation hold5 regular bible study and prayer meetings, also from October to April Café Church has
been introduced on the second Sunday evening each month. This gives an opportunity for worship in a
more informal setting and speakers are invited to give personal testimony and talk about their work. The
congregation has has a wide range of organisations including
Sunday School
Youth Club
Bowling Club
Boys, Brigade
Girls, Brigade
pw
Youth Fellowship Ilgnite)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 11,30am. 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 Sacraments of
Baptism, we conducted no marriage services and gave thanks for faithful service and sought to comfort
those who had been bereaved during the year.
At 31 December 2023 there were 332 communicant members and 170 families connected with the
congregation. The average weekly attendance at morning worship is 82.
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.
Mission and outreach
At a local level the congregation made donations in excess of £5,000 to various external missions and
charities.

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ARDSTRAW CONGREGATION OF THE PRESBYTERIAN 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 supportthe 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
forthe upkeep of church premises, assistwith the runningcosts of Union Theological College, the Church's
training 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 denominations annual World Development Appeal, 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.
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
7 Derg Road was purchased as a new manse and has been occupied since March 2022.
Organisations
Bowling Club meets each Tuesday evening.
Girls, Brigade meets each Monday night: Explorers at 6-7pm, Juniors at 7-8pm, Seniors & Brigader's 8-
9pm from September to March.
Boys, Brigade meets each week Anchor Boys on Wednesday at 6-7pm, Juniors on Thursday 7-8pm,
Company and Seniors on Wednesday 7-9pm.
st
Youth Fellowship Group Ilgnite) meets on the l and 3rd Sunday nights of the month.
PW meets on 2nd Thursday of the month from October to April.

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ARDSTRAW CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd}
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime byserving
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 asthrough 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 noticeboards, 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 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 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
supportfor both Christian and other secular organisations, charities and individual members of the public,
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory
guidance,

an
ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The congregation's main source of income is member5, contributions through the Weekly Freewill
Offering. There were 159 contributors during the year (155 in previous year, 20221 donatinE 3 total of
£49,546 (£48,871 in previous year, 2022)
Total Income of the congregation during the year was £132,205, compared to £137,308 in the previous
year.
Expenditure decreased from £143,338 to £117,969.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparin8 the annual report and the financial statements of the
congregation in accordance with applicable law and generally accepted accounting practice.
As the congregations total income does not exceed £250,000, the Trustees have elected under Section
64(31 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
POSltion. 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 l<-Ocbo6erJ4and signed on its behalf by
,.d
David W. Reid (Minister)
Robert Oliver (Ivorl McFarland

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ARDSTRAW CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
We report on the financial statements of Ardstraw Presbyterian Church for the year ended 31 December
2023 which comprise statement of financial activities, statement of assets and liabilities and the related
notes.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible forthe preparation of the financial statements in accordance
with the Charities Act {Northern Ireland) 2008. It is our responsibility to:.
Examine the financial statements under section 65 of the Charities Act {NII 2008.
Follow the procedures laid down in the general directions given by the Charity Commission for
Northern Ireland under section 65{9)(bl of the Charities Act {Nl) 2008,
State whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial Statements as required under section 65 of the Charities Act (Nl}
2008 and our examination was carried out in accordance with the general directions given by the Charity
Commission for Northern Ireland under section 65{9)Ibl of the Charities Act (NII 2008. The examination
included a review of the accounting records kept by the charity and a comparison of the financial
statements presented with those records. It also included consideration of any unusual items or
disclosures in the financial statements and seeking explanations from you as charity trustees concerning
any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charities Act {Nl) 2008.
2. That the financial statements do not accord with those accounting records.
3. Thatthe financial statements do not complywith the accounting requirements of the Charities Act
(NI) 2008 and with the methods and principles of the Charities Statement of Recommended
Practice applicable to charities preparing their financial statements in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland.
4. That there is further information needed for a proper understanding of the financial statements
to be reached.
Independent examiner's statement
We have completed our examination and have no concerns in respect ofthe matters111 to14) listed above
and, in connection with following the directions of the Charity Commission for Northern Ireland, we have
found no matters that require drawing to your attention.
McFarland Arnold & Co
Chartered Accountants
8 Main Street
Newtownstewart
Co Tyrone
BT78 4AA
Chartered Accountants
Dated: J* O c. L-. aoa4L

an
ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (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
70,318
33,805
25,397
104,123
25,397
116,033
18,588
1,433
593
645
14
2,078
607
2,098
589
72,344
59,861
132,205
137,308
Sale of Investments
Sale of fixed assets
Loans Received
180,396
Total Receipts
72,344
59,861
132,205
317,704
Payments
Raising funds
Cha rita ble activities
Investment costs
Other
760
69,600
760
117,209
605
142,733
47,609
70,360
47,609
117,969
143,338
Purchase of Investments
Purchase of fixed assets
Loan Repayments
201,933
Total Payments
70,360
47,609
117,969
345,271
Net receipts / (payments)
Transfers between funds
Movement in fund value
1,984
11,6671
12,252
1,667
14,236
127,567}
Net movement in funds
Funds brought forward
317
14,334
13,919
47,329
14,236
61,663
127,5671
89,230
Funds carried forward
12
14,651
61,248
75,899
61,663
10

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ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
Deduct non-cash/bank related
endowment funds
14,334
317
47,329
13,919
61,663
14,236
89,230
(27,5671
Bank and Cash at end of year
14,651
61,248
75,899
61,663
Bank & Cash Balances
Investments- Note 11
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
75,899
61,663
75,899
61,663
Other Assets
Fixed Assets - Note 10
Church Premises
Fixtures, Fittings & Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on donations
4,916,151 4,629,144
97,552
89,457
5,013,703 4,718,601
Liabilities
Loans
Other
Approved by the Kirk Session at a meeting on l¥ acb.L4Y./ and signed on its behalf b
D,.a ￿ Qjd
David W. Reid {Minister)
Robert Oliver Ilvorl McFarland
11

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ARDSTRAW CONGREGATION OF THE PRESBYTERSAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As thetotal income of the congregation is less than £250,OOOthe congregation have elected in accordance
with the provisions in The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to
prepare it5 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 is to be expended only on the restricted
purposes intended by the donor and (bl 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 Eiving
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
55,484
931
2,240
11,663
23,450
1,205
2,922
6,228
79,934
2,136
5,162
17,891
79,430
1,565
4,365
17,048
13,625
70,318
33,805
104,123
116,033
12

an
ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
8,313
8,313
10,289
7,855
7,855
269
8,030
9,229
9,229
25,397
25,397
18,588
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Letting of premises
Trading income
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
102
1,330
72
573
174
1,903
122
1,976
1,432
645
2,077
2,098
13

an
ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Insurance claims
Other income
593
14
607
589
593
14
607
589
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
760
760
605
760
760
605
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
Donations to Mission5 and
charities
Governance costs
15,319
448
34,765
18,492
15,319
448
34,765
38,597
27,504
14,432
388
31,866
43,898
51,621
20,105
27,504
576
576
528
69,600
47,609
117,209
142,733
14

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ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Investment properties expenses
New manse
10. FIXED ASSETS
The congregation owns the following premises and the associated fixtures, fittings, plant and machinery
which have insurance values as follows:
Church Building
Church Hall
Sextons House
Manse
4a Deerpark Road, Ardstraw, Co Tyrone, BT78 4LL
4b Deerpark Road, Ardstraw, Co Tyrone, BT78 4LL
4 Deerpark Road, Ardstraw, Co Tyrone, BT78 4LL
7 Derg Road, Victoria Bridge, Co Tyrone, BT82 9JW
2,761,680
1,357,559
206,440
590,472
4,916,151
11. INVESTMENTS
The congregation has the following investments which are shown at market valuation,
2023
2022
General Investment Fund
97,552
89,457
97,552
89,457
15

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ARDSTRAW CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
12. FUND BALANCES
Fund
Balance
at start
Receipts Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
General Fund
14,334
72,344
70,360
1,984
(1,667}
14,651
14,334
72,344
70,360
1,984
11,6671
14,651
Restricted Funds
Property/Building Fund
Missions and charities
Missions/Special Funds
Donations/Bequests
PW Fund5
Girls Brigade
Bowling Club
Youth Council
Boy5 Brigade
Sunday School
26,356
15,755
18,566
5,717
67
426
5,384
7,976
296
3,765
1,909
5,432
22,243
4,649
10,323
13,6771
1,068
67
132
731
1,827
296
110
1,375
36,679
3,677
311
8,412
525
3,243
2,894
58
2,957
2,573
1,379
8,479
657
3,624
4,221
354
1,907
3,948
294
4,653
6,149
(350}
1500)
3,655
534
(1,160)
47,329
59,861
47,609
12,252
1,667
61,248
Total
61,663 132,205 117,969
14,236
75,899
16