Presbyter ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC105590)
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEESANNUAL 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 Ardstr8w congregation of the Presbyterian Church in Ireland 4 Deerpark Road, Ardstraw, Omagh, Co Tyrone, BT78 4LL Registered Charity in Northern Ireland INIC105590) CHARITYTRUSTEES The Charity Trustees who served during the year ended 31 December 2024 and up to the date of this report were:. Rev David William Reid Mr Robert Oliver Ilvor) McFarland Mrjames Victor Deane Mr Raymond James Finlay {retired 4 February 2025) Mr Samuel Stevenson MrTerence Moore Mr Victor Noel Magee Mr Oliver Edward Stevenson Mr Mervyn Smyth Mrwilliam Robert Wallace Mr Terence Atcheson Mr Trevor Galbraith PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev David William Reid Mrwilliam Robert Wallace Mrs Amanda Laird INDEPENDENT EXAMINER Miss Judith Pollock 9 Drumlegagh Church Road Newtownstewart BT78 4HF BANKERS SOLICITORS Danske Baiik Donegall Square West Belfast BT16JS Mcconnell & Fyffe 21 Church Street Omagh BT78 1 DG
ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd} STRUCTUREAND 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 seNice in the Ioc81 community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congreg8tion. Members of the Kirk Session are ex-off icio members of the Congregational Committee. The Kirksession consists of the ordained minister and the ruling elders ofthe 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 off ice 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 bythe Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Underthe 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 consists mainly of the active ministers of congregations assigned to it bythe General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. 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 ofthe 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 playtheir part in fulfilling God's mission to ourworld.
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 theirfaith. 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 Intergeneration81 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 believethat 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. ACTIVITIES AND OBJECTIVES The congre,gation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions duringthe year and allthose 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 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 a wide range of organisations including Sunday School Bowling Club Boys, Brigade Girls, Brigade pw Youth Fellowship {Ignite) ACHIEVEMENTSAND 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 studythe scriptures and for a time of prayer.
ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) As well as our regular services during the year we acknowledged God's gift of new life at five Sacraments of Baptism, two marriage seNices and gave thanks for faithful service and sought to comfort those who had been bereaved during the year. As at 31 December 2024 there were 327 communicant members and 165 families connected with the congreg8tion. The average weekly attendance at morning worship is 87. Pastoral Gare 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 £4,000 to various external missions and charities. 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 fin8nci81 support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant supportfor 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 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 anyotherspecial 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. GeneralAssembly 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 8 new manse and has been occupied since March 2022. Organisations Bowling Club meets each Tuesday evening. Girls, Brigade meets each Monday night: Explorers at 6.30-7.30pm, Juniors at 6.45-7.45pm, Seniors & Brigader's 7.45-8.45pm from Septemberto March. Boys, Brigade meets each week Anchor Boys on Wednesday at 6-7pm, Juniors on Thursday 7-8pm, Company & Seniors on Wednesday 7-9pm.
an ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Youth Fellowship Group Ilgnite} meets on the 1" and 3 Sunday nights of the month. nd PW meets on 2 Thursday of the month from Octoberto April. Volunteers The Truste£ Is wish to acknowledge their deep appreciation of those who give freely of their time by seNing 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 SLrbordinate 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 (includingthe 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 feedbaclcfrom 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 LayAgents 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, theirfamilies, other individuals thatthe Presbyterian Church in Ireland is in direct and indirectcontactwith, the communityin which pastoralseNices are provided and othercommunities 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. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutoryguidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Off ering. There were 153 contributors during the year12023: 159) donating a total of £50,029 (2023: £49,546).
ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Total Income of the congregation during the year was £135,275, compared to £132,205 in the previous year. Expenditure increased from £117,969 to £136,910. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparingthe 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 suff icient to show and explain the congregation's transactions and disclose with reasonable accuracy at anytime 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 I I tmoi 1015 and signed on its behalf by: Signature: Signature: Rev David W. Reid Minister Mr William Robert Wallace Clerk of Session
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND I report on the financial statements of Ardstraw Presbyterian Church for the year ended 31 December 2024 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 for the preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibilityto:_ Examine the *inancial statements under section 65 of the Charities Act (Nl) 2008. Follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 6519){bl of the Charities Act {Nl} 2008. State whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity financial statements as required under section 65 of the Charities Act {Nl) 2008 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 {Nl) 2008. The examination included a review of the accounting records kept by the charity and 8 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 charitytrustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe". 1. That accounting records were not kept in accordance with section 63 of the Charities Act INI) 2008. 2. That the financial statements do not accord with those accounting records. 3. Th8t the financi81 statements do not comply with the accounting requirements of the Charities Act INI) 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparingtheirfinancial statements in accordance with the Financial Reporting Standard applicable in the UK and RepLrblic of Ireland. 4. That there is further information needed for a proper understanding of the financial statements to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters11) to141 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. Slgnature: Name: Miss Judith Pollock FIATI FCA Address: 9 Drumlegagh Church Road Newtownstewart Co Tyrone BT78 4HF Professional qualification: Fellow Chartered Accountant (Chartered Accountants Ireland) Dated:
ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN 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 Charitable activities Other trading activities Investment Income Other 76,849 35,462 18,876 112,311 18,876 104,123 25,397 2,503 702 883 3,386 702 2,078 607 80,054 55,221 135,275 132,205 Sale of Investments Sale of fixed assets Loans Received Total Receipts 80,054 55,221 135,275 132,205 Payments Raisingfunds Charitable activities Investment costs Other 573 75,169 573 135,127 760 117,209 59,958 75,742 59,958 1,210 135,700 1,210 117,969 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 75,742 61,168 136,910 117,969 Net receipts / (payments) Transfers between funds Movement in fund value 4,312 108 15,947) {108) {1,635) 14,236 Net movement in funds Funds brought forward 4,420 14,651 (6,055) 61,248 (1 ,6351 75,899 14,236 61,663 Funds carried forward 19,071 55,193 74,264 75,899
Presbyter an ARDSTRAWCONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETSAND LIABILITIES ASAT31 DECEMBER2024 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at 1 January 2023 Net movement in funds Deduct non-cash/bank related endowment funds 14,651 4,420 61,248 16,055) 75,899 (1,635) 61,663 14,236 Bank and Cash at 31 December 2024 19,071 55,193 74,264 75,899 Bank & Cash Balances Investments- Note 11 Bank Deposit Accounts Bank Current Accounts Cash in Hand 74,264 75,899 74,264 75,899 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehiclps Investments- Note 11 Gift Aid receivable on donations 4.916,151 4,916,151 103,375 97,552 5,019,526 5,013,703 Liabilitles Loans Other Approv6)d by the Kirk Session at a meeting on I l Moij LOIJ and signed on its behalf by: Signature: Rev David W, Reid Minister Signature: IiaL Mr William Robert Wallace Clerk of Session 10
Pres ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 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 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 c8pit81 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 forwhich the endowmentwas 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 tothe individualfunds 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. DONATIONSAND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 55,972 2,352 5,100 13,425 22,947 902 5,716 5,897 78,919 3,254 10,816 19,322 79,934 2,136 5,162 17,891 76,849 35,462 112,311 104,123 11
Presbyter an ARDSTRAWCONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) YEAR ENDED 31 DECEMBER 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 12,442 12,442 8,313 7,855 6,434 6,434 9,229 18,876 18,876 25,397 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Letting of premises Trading income INVESTMENTINCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Deposit interest General Investment Fund Rents investment properties Other investment income 814 1,689 156 727 970 2,416 174 1,903 2,503 883 3,386 2,077 12
Pres ARDSTRAW CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) YEAR ENDED 31 DECEMBER 2024 OTHERINCOME Unrestficted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Insurance claims Other income 702 702 607 702 702 607 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 FWO envelopes Fundraising events 573 573 760 573 573 760 CHARITABLE ACTIVITIES Unrestrlcted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 General AssemblyAssessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 16,321 433 36,583 21,203 16,321 433 36,583 63.812 17.348 15,319 448 34,765 38,597 27,504 42,609 17,348 630 630 576 75,170 59,957 135.127 117,209 13
an ARDSTRAWCONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) YEAR ENDED 31 DECEMBER 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Investment properties expenses Purchase of investments 1,210 1,210 1,210 1,210 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. 2024 2023 General Investment Fund 103,375 97,552 103,375 97,552 14
an ARDSTRAWCONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Cont'd) YEAR ENDED 31 DECEMBER 2024 12. FUND BALANCES Fund Balance Receipts Payment at 111124 Surplus / (Def icit) Transfer Balance at 31112124 Unrestricted Funds General Fund 14,651 80,054 75,742 4,312 108 19,071 14,651 80,054 75,742 4,312 108 19,071 Restricted Funds Property/Building Fund Missions and charities Missionslspecial Funds Don8tions/Bequests PW Funds Girls Brigade Bowling Club Youth Council Boys Brigade Sunday School 36,679 18,173 11,260 2,391 1,789 544 21,440 12,757 2,422 13,267) 11 ,497) {311 1,789 1317) 713 (2,225) 1,497 31,187 1,379 8,479 657 1,348 10,268 340 861 6,097 6,164 4,140 5,295 1.992 3,624 4,221 354 1,907 3,948 6,810 5.637 1,915 5,931 771 1330) {1,150) 2,225 (600} 475 4,007 2,544 354 {527) {2,225} 636 (1,2211 1,943 3,202 61,248 55,221 61,168 15,947) 1108) 55,193 Total 75,899 135,275 136,910 11 ,635) 74,264 15