Charity No: NIC105598
Aughnacloy Congregation
of the
Presbyterian Church in Ireland
Trustee Report
and
Receipts and Payments Account
for the year ended 31 December 2024

Aughnacloy Congregatlon of the Presbyterfan Church In Ireland
Independent Examinerfs Report to the Charity Trustees of
Aughnacloy Congregatlon of the Presbyterlan Church In Ireland
I report on the accounts of the Charity for the year ended 310ecember 2024.
Respectl¥e responslbllltles of tharlty trustees and examlner:
As the charftvs trustees you are responslble for the preparatlon of the accounts in accordance with the Charitles
Act (Northem Ireland) 2008.
It is my responsibility to:
examlne the accounts under sectlon 65 of the Charlties ACL
to follow the procedures lald down In the general Dlrections 8lven by the Commisslon under sectlon 6519)(bl of
the Charities Act
to stste whether partlcular matter5 have come to my attention.
Basls of Independent examlnerfs report:
I have examlned your charlty accounts as required under section 65 ofthe Charitie5 Act and my examination was
carried out In accordance with the 8eneral Directions given by the Charity Commisslon for Northern Ireland under
section 6519}Ibl of the Charities Act.
My examlnation Included a revlew of the accountlng 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 explanatlon5 from you as tharity trustees concerning any suth matters.
My role is to state whether any material matters have come to my attention glvlng me tause to belleve:
l. That accounting records were not kept In accordance with 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 accounting requirements of the Charities Art
4. That there Is further Inforniatlon needed for a proper understsnding of the accounts to be reached.
Independent examlnerfs statement
I have completed my examination and have no cOn￿mS In respert of the matters111 to (41 listed above and, in
connectlon with followin8 the Direction5 of the Charity Commls5ion for Northern Ireland, I have found no matters
that requlre drawln8 to your attentlon.
James
obinson FCCA
WHR Accountants Limited
Chartered Certified Accountants
56 Engllsh Street
Armagh
BT617LG
0410612025
Date

Aughnadoy Congregatlon of the Presbyterfan Church In Ireland
Statement of Recelpts and Payments- Year Ended 31 December 2024
Note
Unrestrirted Restricted
Funds
Funds
Endowment
Funds
Total
2024
Total
2023
Recelpts
Donations & Legacles
Charitable Attivitles
Other trading actlv5tles
Investment income
Other Income
49,354
30,721
7,762
5,196
74,182
7.783
4.516
80,075
7.762
5,796
1,630
1,630
1,258
Total Receipts
49,954
45,313
95.267
87,746
Payments
Charitable Actfvltles
Flxed Assets
49,036
38.399
87,435
79,771
Total Payments
53.076
38.399
91,475
79.771
Net Recelpts I Payments
Transfers net
(3.1221
6.914
3.792
7,975
Net movement in funds
(3,1221
6.914
3.792
7,975
Funds brought fonward 01 January 2024
31.423
27,430
S8￿53
53,943
Dedutt non cash/bank related Endow Funds
Funds carried fonvard 31 December 2024
28.301
34.344
62,645
61.918

Aughnacloy Congregatlon of the Presbyterfan Church In Ireland
ststement of Assets and Llabllltles- Year Ended 31 December 2024
Unrestrtcted Restrlcted
Funds
Funds
Endowment
Funds
Total
2024
Total
2023
Funds Recon¢lllatlon
Bank and cash at start of year
31,423
27.430
58,853
41,047
Net movement In funds
{3,122)
6,914
3,792
7,975
Bank & cash at end of year
28,301
62,645
49,022
Bank & Cash Balances
Bank Current Accounts
Cash Sn Hand
28.301
34,215
129
62,516
129
50,776
103
Total
28,301
34,344
62.645
50,879
Memorandum Note Only
Investments
Endowment Investments
303,¢￿ £ 303,006 £ 255,596
Llabllltles (Restrlrted Funds)
Members Loan to suppart Constructton of new Churth Hall (Z0181
£ 44,(XM) £ 44,(MJ)
Flxed Assets
Assets retalned for the Church's own use comprise the following propertles and are stated at Insured valuatlons:.
Church, Church Hall and contents
Manse and Sexton House
3,437,709 3,069,382
631,122
563,501
Approved by trustees on at a meeting on
0410612025 and signed on Its behalf by.
Mr Derek Loane
Trnstee
Dr Cecil Glvan
Trustee

Aughnacloy Congregatlon of the Presbyterlan Church In Ireland
Notes to Accounts - Year Ended 31 December 20Z4
I. ACCOUNTING POLICIES
BAS15 OF FINANCIAL STATEMENTS
As the total Income of the con8re8atlon Is less than £250.CW the con8re8atlon have elected In accordance with the provislons In The
Charltles (Accounts and Reports Re8ulatlons (Northern Ireland) 2015 to prepare Its accounts on a receipts and payrnents basls.
FUND AccouKnNG
Endowment funds are funds, the capltal of whlch must be retalned either pemanently or at the congregatlon's dlscretlon; the Income
derlved from the endowment Is to be used either as restrlcted or unrestricted income funds dependlng upon the purpose for whlch the
endowment was established in the first place.
Restrlcted funds comprise la} income from endowments which is to be expended only on the restricted purposes Intended by the donor
and Ibl revenue donations or grants for a specific congregational activity Intended by the donor. Where these funds have unspent
balances, Interest on thelr pooled investment is apportloned to the individual funds on an avera8e balance basls.
Unrestricted funds are Income funds whlch are to be spent on the congregation's general purpose5.
Desl8nated funds are 8eneral funds set aslde by the congregation for use In the future.
RECEIPTS
2. DONATIONS & LEGACIES
Unrestrirted Restrlcted
Funds
Fund5
Endowrnent
Funds
Totsl
2024
Loose collectlons
Donatlon5 & gifts
Gift Ald
Legacie5 & bequest
675
41,806
6,501
372
119
18,120
1.624
10,858
794
59,926
8,125
11.230
49.354
30,721
80,075
3. CHARITABLE AcfiviTIES
Unrestricted Restritted
Funds
Funds
Endowment
Funds
Total
2024
Income from charltable actiwty & fundraising
Membership Fees
Grants
995
970
5.797
995
970
5.797
7.762
7.762

Aughnadoy Congregatlon of the Presbyierfan Churth In Ireland
Notes to Accounts- Year Ended 31 December 2023
4. OTHER TrADING AcllviTIES
Unrestrfrted Restricted
Funds
Funds
Endowment
Funds
Total
2024
Letting of Premises
5,196
5,796
6CK)
5,196
5,796
5. INVESTMENT INCOME
Unrestrlrted Restricted Endowment
Funds
Funds
Funds
Totsl
2024
Bank Interest
6. OTHER INCOME
Unrestrlrted Restrfcted
Funds
Funds
Endowment
Funds
Total
2024
Other
1.630
1,630
1,630
1,630
PAYMENTS
7. CHARITABLE ACTIVITES
Unrestrirted Restricted
Funds
Funds
Endo7bvment
Fund5
Total
2024
9,391
466
9,391
General Assembly A55essments & Payments
Presbytery Fees
Cost of Fundraising
Minlstry & support Staff
Runnin8 expenses
Donations to Misslonslcharities
Governance costs
30,406
28.397
18,067
20,332
18,067
8.065
49.036
38,399
87,435

Aughnadoy Congregatlon of the Presbyterfan Churth In Ireland
Notes to Accounts- Year Ended 31 December 2024
8. FUND BALANCES
Balance
at start
Re¢elpts
Payments
Surplusl
(Deficitl
Transfers
nett
Balance
at end
Unrestrfrted Funds
General
31.423
49,954
53,076
13,122)
28,301
31,423
49.954
53,076
13,122)
28,301
Restrlrted Funds
Unlted Appeal
General Mlssions Fund
Presbyterlan thlldren's Soclety
Chrlstlan Instltute
OMS
ABAANA
Remembrance Sunday
Stand by Me Ministries
Repalrs
Sunday School
Rooted
Boys 8rl8ade
Presbyterian Women
4.232
8,843
695
177
145
2,099
1,014
112
15.227
322
6,855
4.592
4,232
8,843
695
177
14S
2,099
1,014
112
8300
777
6,458
4,647
19,851
1,874
970
4,052
6,927
14551
397
{551
l(M)
26,778
1,419
1,367
3,997
783
27.430
45,313
38.399
6314
34344
Total Funds
58,853
95.267
91,475
3,792
62,645