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)

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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

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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.

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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.

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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.

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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

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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.

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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.

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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.

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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

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLENHOY CONGREGATION OF THE
pREsB￿ER1AN 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

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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

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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
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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

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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

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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

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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

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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

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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