an GLENHOY 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 (NIC105599)
an GLENHOY 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 2024 including a Statement of Asset5 and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Glenhoy congregation of the Presbyterian Church in Ireland 53 Glenhoy Road, Augher, Co Tyrone, BT77 ODG Registered Charity in Northern Ireland (NIC105599) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Rev Edwin Frazer Mr Paul Patterson Mrjames Ferguson Mr Alan Mcllroy PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer: Rev Edwin Frazer Mr Paul Patterson Mr Mervyn Parr INDEPENDENT EXAMINER MrJonathan Ruddell (for Ruddell and Company) 16 Church Street, Dungannon, Co Tyrone, BT716AB BANKERS Ulster Bank 14 High Street, Omagh, Co Tyrone, BT78 IBJ SOLICITORS Mcconnell & Fyffe The Old Rectory, 21 Church Street, Omagh, Co Tyrone, BT78 IDG
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd) 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 Session has 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-off icio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year or as appropriate. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant at 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. Glenhoy 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 by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) 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 third 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 ministers 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 the Christian faith. Glenhoy 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'5 mission purposes is, by the grace of God, to help people of all age5 become fully devoted followers of Jesus Christ. 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 bounds 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 GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) AcfiviTIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's 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 holds weekly bible study meetings and ha5 a wide range of organisations including: Crèche / Sunday School pw Joint Youth Fellowship with Clogher PC {some youth join with other local churches who provide other services such as Girl's Brigade and Guides) Joint Youth Club with Clogher PC A joint Senior Citizen's Club with Clogher PC called T&3. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10:45am and at other tirnes for special occasions. 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 conducted 2 marriage services and sought to comfort those who had been bereaved during the year. There was I baptism in 2024. At 31 December 2024 there were 79 communicant member5 and 61 families connected with the congregation. The average weekly attendance at morning worship is 56. 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, elders or by a member of the PW. Mission and outreach At a Ioc31 level the congregation has a focus on the surrounding, rural area, which is farming orientated and to the local village of Augher. The congregation's worship services are open to all members of the community and members visit other local congregations to support and encourage them in their work.
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Our vision is for outreach to those in the local community, through casual contact and other ways. In 2024 we held a Harvest Breakfast, where a speaker spoke about his faith in Christ, and to which members of the congregation invited friends from the community. Other outreach events are being planned for the future. Through Sunday School, Youth Fellowship and the Mid-week Bible Study we seek to disciple those within our congregation. Through the Youth Club and T&3 we seek to engage with people from the wider community who attend these groups. As a congregation we support a variety of missions through the annual 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 financial support for mission personnel at home and overseas, assists congregations With the deployment of locally based staff, enables church planting, provides grant support for 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. Beyond the United Appeal for Mi55ion we provide financial and prayerful support to a number of other charitable groups. During the year the congregation donated to the following external missions and agencies: Children's Society £1,350 Leprosy Mi55ion £1,204 Royal British Legion £344 Belfast City Mission £300 CEF £300 Nl Children's Hospice £752 Tearfund £130 Arab World Ministries £200 SASRA £300 DEC Turkey/Syria Earthquake Appeal £262 RUC GC Widows Association and SEFF £433 Peter Rogers £964 Peter, Daniel & Judith £920
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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 financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assists with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregations 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 is 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, normally in June. Property Organisations Sunday School and Bible Class The Sunday School and Bible Class meet each Sabbath at 12 noon after morning service to instruct and explain the truths and meaning of the scriptures and catechism. There are 10 children in Sunday School and currently no teenagers in Bible Class. -pw The PW usually meet 6 times over the winter season using material supplied by the Presbyterian Church in Ireland for approximately half of the meetings and have guest speakers on other occasions, speaking on missionary and charitable matters. Attendance at meetings varies from 16 - 20. Over £1,600 was donated to missionary work of the Presbyterian Church in Ireland.
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) - Youth Fellowship Youth Fellowship meets on the 2, and 4th Friday of each month, unless otherwise stated, mostly in Clogher PC Church Hall as this is a joint venture. The Youth Fellowship is open to young people from both congregations and the wider community in the age category P7 upwards. Glenhoy PC currently has two young people attending with 2 volunteers assisting. A varied and interesting programme is followed, which includes a bible study, for the young people to familiarise themselves with God's word. Average attendance is 15 to 20, with approximately 50% of those being young people not connected to either Clogher or Glenhov. -youth Club st Youth Club meets on the l and 3, Friday of each month, unless otherwise stated, in Clogher PC Church Hall, as it is a joint venture. The Youth Club is open to children of both congregations and the wider community in the age category of Pl to P7 school years. Glenhoy currently has 6 children attending and 7 young adults participating as leaders. The programme includes activities such as games, craft, tuck shop and bible based teaching. Average attendance is 35 to 40, with over 70Yo of those being children not connected to either Clogher and Glenhoy. -T&3 T&3 meets on the 2nd Thursday of each month, unless otherwise stated, in Clogher PC Church Hall. It is open to senior citizens from both congregations and the wider community. The programme includes activities such as a tropical talk and craft. Attendees also enjoy fellowship and refreshments. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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 comrnunity such as through 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 notice boards, 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 cornrnunities 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 statutory guidance.
an GLENHOY 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. There were 73 contributors during the year12023: 731 donating a total of £28,846 12023: £27,611). Total income of the congregation during the year was £67,568 compared to £62,976 in the previous year. Total expenditure increased from £51,091 to £53,605 in the current year. 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 accounting practice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64{3) 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 any time 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 meetinE on 6 rflqrc k £02 3 and signed on its behalf by: Rev Edwin Frazer Mr Paul Patterson Date: Date: 6131 io
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLENHOY CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND report on the financial statements of the charity for the year ended 31 December 2024, which comprise the statement of financial activities (receipts and payments account), 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 accounts in accordance with Section 64131 of the Charities Act {Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act; to 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; and to state whether particular matters have come to my attention. Basis of Independent Examiner's Report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65191{bl of the Charities Act. The examination included a review of the accounting 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 explanations from the Trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with section 63 of the Charities Act; That the accounts do not accord with those accounting records., That the accounts do not comply with the accounting requirements of the Charities Act; That there is further information needed for a proper understanding of the accounts to be reached. 11
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLENHOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd) Independent Examiner's Statement I have completed my examination and have no concerns in respect of the matters11) to14) listed above and, in connection with following the Directions of the Charity Commi55ion for Northern Ireland; I have found no matters that require drawing to your attention. Name: Jonathan Ruddell (Ruddell & Company) Relevant professional qualification: FCA Address: 16 Church Street, Dungannon, Co Tyrone, BT716AB Oate: Gliliol 12
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 December 2024 Note Unrestrirted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 36,041 27,311 400 63.352 400 15 3,621 180 58,674 1,335 14 2,776 177 15 34 54 3,587 126 Total receipts 36,144 31,424 67,568 62,976 Payments Raising funds Charitable activities Other 13 101 131,7951 15,1411 13101 {46,7051 (6,5901 12681 {44,044} 16,7791 {14,9101 11,4491 Total payments 137,2461 116,359) {53,6051 151,0911 Net receipts/(payments) Transfers between funds 11,1021 12,4781 15,065 2,478 13,963 11,885 Net movement in funds Funds brought forward 13,5801 39,962 17,543 41,414 13,963 81,376 11,885 69,491 Funds carried forward 12 36,382 58,957 95,339 81,376 13
Presbyter an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestrirted Funds Restricted Funds Endowment Total Funds Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 39,962 13,5801 41,414 17,543 81,376 13,963 69,491 11,885 Bank and Cash at end of year 36,382 58,957 95,339 81,376 Bank & Cash Balances Bank Accounts Cash in Hand 91.579 3,760 79,171 2,205 95,339 81,376 Other Assets Fixed Assets- Note 10 Investments- Note 11 98,076 93,648 98,076 93,648 Approved by the Kirk Session at a meeting on mrf zo-2S and signed on its behalf by: Rev Edwin Frazer Mr Paul Patterson Date: 6 3,25 Date: 13114 14
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the 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 IAccounts and Reports Regulations {Northern Ireland) 2015 to prepare its accounts on a receipts and payments b351S. 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. Restritted funds comprise lal 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 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 Unrestrirted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Recorded giving Loose collections Donations and gifts Gift aid Gifts in grateful remembrance 28,846 993 14,605 4,363 410 4,433 3,500 43,451 5,356 410 10,635 3,500 43,661 4,967 40 9,571 435 6,202 36,041 27,311 63.352 58,674 15
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) For the year ended 31 December 2024 CHARITABLE ACflVITIES Unrestricted Funds Restrlcted Funds Endowment Funds Total 2024 Total 2023 Income from charitable activities Grants 400 400 735 600 400 400 1,335 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Other 15 15 14 15 15 14 INVESTMENT INCOME Unrestrirted Funds Restricted Fund5 Endowment Funds Total 2024 Total 2023 Deposit interest General Investment Fund 34 1,268 2,319 1,302 2,319 958 1,818 34 3,587 3,621 2,776 16
an GLENHOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2024 OTHER INCOME Unrestrirted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Other income 54 126 180 177 54 126 180 177 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 FWO envelopes 310 310 268 310 310 268 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Organ isational running expenses Donations to missions and charities Governance costs 5,519 225 16,589 9,072 5,519 225 16,589 9,072 671 14,239 390 5,259 245 15,979 6,220 1,353 14,628 360 671 14,239 390 31,795 14,910 46,705 44,044 17
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Property and maintenance costs Investments 5,141 1,449 6.590 6,344 435 5,141 1,449 6,590 6,779 10. FIXED ASSETS The congregation owns the Church premises situated at 53 Glenhoy Road, Augher, Co Tyrone, BT77 ODG and the associated fixtures, fittings, plant and machinery. These have an insura nce value of £1,546,324. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund 98,076 93,648 98,076 93,648 18
an GLENHOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) For the year ended 31 December 2024 12. FUND BALANCES Balance at start Surplus / (Deficit) Balance at end Fund Receipts Payments Transfers Unrestricted Funds General 39,962 36,144 {37,2461 11,1021 {2,478) 36,382 39,962 36,144 {37,2461 11,1021 12,478) 36,382 Restrlrted Funds Property Mission and charity Other Organisational 40,335 18,262 9,251 505 3,406 11,4491 111,2001 15341 13,1761 16,813 11,9491 1291 230 57,148 1,949 29 500 1,076 1,806 41,414 31,424 116,3591 15,065 2,478 58,957 Endowment Funds Endowment Total 81,376 67,568 153,6051 13,963 95,339 19