an
BADONEY 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 INIC105600)

an
BADONEY 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
Badoney congregation of the Presbyterian Church in Ireland
Droit Road
Newtownstewart
BT78 4DS
Registered Charity in Northern Ireland (NIC1056001
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Rev R Thompson
Mr E Allison
Mr N Black
Mr E Crawford
Mr R McPhillimy
Mr J Burton
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Rev R Thompson
Mr E Allison
INDEPENDENT EXAMINER
Mrs Wendy Arnold
c/0 8 Main Street
Newtownstewart
Co Tyrone
BT78 4AA
BANKERS
Danske Bank
5-7 Market Street
Omagh
BT78 IBN
SOLICITORS
Mcconnell & Fyffe
21 Church Street
Omagh
BT78 IDG

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BADONEY 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 it5 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-officio member5 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
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 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 superintend5 generally the spiritual and temporal affairs of the
congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Badoney
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, minsters who have retired from active duty and an
elder appointed by the Kirk Session of the congregation.

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BADONEY 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 con8regation, 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.
Badoney 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: Forthe glory of God, to be a place where unsaved people hear the
gospel, repent of sin and trust in Christ; where those who have become Christians are biblically equipped
to worship and live for God by life and lip; and where gospel outreach to our local communities and the
wider world is promoted.
With this in mind, our vision is, by the grace of God, to be a congregation which demonstrably:
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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BADONEY CONGREGATION OF THE PRESBYfERIAN 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 holds regular bible study meetings and has a wide range of organisations including Sunday
School, Bible Class, Creche, and jointly with Corrick and Glenelly Presbyterian Churches:
Holiday Bible Club
Friday Club and Arise (Children and young people's meeting)
pw
Bowling Club
Younger Women's Group
Prayer Meeting
Bible Study Group
Unfortunately, the legacy of COVID restricted some activities taking place during 2023.
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 12.20pm, 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, there were no Baptisms, we conducted no marriage
services and we gave thanks for faithful services and sought to comfort those who had been bereaved
during the year.
At 31 December 2023 there were 98 communicant members and 58 families connected with the
congregation. The normal average weekly attendance at morning worship is 40.
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 reaches out through the regular preaching of God's Word, special services
and the individual friendship evangelism of committed members, together with our youth and children's
work.

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BADONEY 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 support the wider mission of the denomination and
to do mission and outreach on a denominational basis beyond whatthe 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 are nominated to attend the meeting of the General Assembly of the
Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
Organisations
Activities of all organisations can still be limited by the legacy of the Covid-19 pandemic:_
Presbyterian Women: Group normally meets monthly, is open to all women of the congregation, and has
a varied programme.
Younger Women's Group.. Normally meets monthly, draws its membership from the congregation and
beyond, and explores a wide variety of topics.
Sunday School & Bible Class: Total enrolment for 2022/23 of 23 children, with 5 teachers.
Bowls Club: Normally meets weekly.
Prayer Meeting: Normally Meets monthly.
Bible Study Group: Informal time of Bible teaching and discussion. Normally meets monthly and is led by
the minister.

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BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Children & Youth Meeting (Friday Club & Arise): Normally meets weekly. Draws children and young people
from the congregation and surrounding area for two hours of games and Bible teaching.
Annual Holiday Bible Club (Normally 5 days in the summer): Draws children from the congregation and
community.
N.B. All of the above are run jointly with our linked congregations of Corrick and Glenelly, except for
Sunday School and Bible Class.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime by serving
on committees and helping with organisations and other church activities.

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BADONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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
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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BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The congreEation'5 main source of income is members, contributions through the Weekly Freewill
Offering. There were 44 contributing families during the year [46, 2022] donating a total of £23,727
{£25,902, 20221
Total Income of the congregation during the year was £43,623, compared to £36,960 in the previous year.
Total expenditure increased from £34,487 to £43,335.
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 congregations total income does not exceed £250,000, the Trustees have elected under Section
64131 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
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
and signed on its behalf by
Rev R Thom
Mr E Allison
Dated:

INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF BADONEY CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
We report on the financial statements of Badoney 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 statement5 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{91{bl of the Charities Act INI) 2008.
State whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charityfinancial statements as required under section 65 of the Charities Act (Nll
2008 and our 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 INI) 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 recordswere 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. That the financial statements do not comply with 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 of the matters {1) to141 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.
Mrs Wendy Arnold
Chartered Accountant
C/0 8 Main Street
Newtownstewart
Co Tyrone
BT78 4AA
Chartered Accountant
Dated: '2
10

an
BADONEY 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 trad i ng activities
Investment Income
Other
24,318
470
6,193
11,130
30,511
11,600
30,316
5,534
781
727
781
731
711
399
26,296
17,327
43,623
36,960
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
26,296
17,327
43,623
36,960
Payments
Raising funds
Charita ble activities
Investment costs
Other
354
25,345
354
42,981
339
34,148
17,636
25,699
17,636
43,335
34,487
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
25,699
17,636
43,335
34,487
Net receipts / (payments)
Transfers between funds
597
{3271
1309}
327
288
2,473
Net movement in funds
Funds brought forward
270
31,565
18
54,126
288
85,691
2,473
83,218
Funds carried forward
12
31,835
54,144
85,979
85,691
11

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BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted Endowment
Funds
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
31,565
270
54,126
18
85,691
288
83,218
2,473
Bank and Cash at end of year
31,835
54,144
85,979
85,691
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
25,000
60,979
85,691
85,979
85,691
Other Assets
Fixed Assets - Note 10
Church Premises
Fixtures, Fittings & Equipment
Vehicle5
Investments- Note 11
Gift Aid receivable on donations
1,531,402 1,425,118
28,599
26,226
1,560,001 1,451,344
Liabilities
Loans
Other
Approved b he Kirk Session at a meeting on
and signed on its behalf by
Mr E Allison
Dated: É (M£LL
Dated: B ao
12

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BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
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 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 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
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded giving
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
19,405
1,045
50
3,818
4,322
23,727
1,045
1,110
4,629
25,902
485
863
3,066
1,060
811
24,318
6,193
30,511
30,316
13

Presbyter
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BADONEY 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
Catering income
Graveyard income
Membership fees
Grants
120
120
470
8,400
470
8,400
3,850
2,610
2,610
1,684
470
11,130
11,600
5,534
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
233
471
77
233
471
77
149
489
73
781
781
711
14

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BADONEY 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
727
731
399
727
731
399
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
354
354
339
354
354
339
CHARITABLE ACTIVITIES
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 Missions and
Charities
Other Charitable cause
Governance costs
14,115
176
3,410
7,644
14,115
176
3,410
15,507
4,673
13,687
177
3,126
12,144
5,014
7,863
4,673
5,100
5,100
25,345
17,636
42,981
34,148
15

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BADONEY 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
Other
10. FIXED ASSETS
The congregation owns the church building at 37 Droit Road, Newtownstewart, Co Tyrone, BT78 4DS
and the associated fixtures, fittings, plant and machinery which has an insurance value of £1,044,384.
The congregation also owns the following properties, jointly with congregations of Corrick and Glenelly
in the proportion 3:2:2 li.e, 3/7 share):
Manse at 26 Plumbridge Road, Newtownstewart, Co Tyrone, BT78 4DA with an insurance value of
£479,018.
Manse field at Plumbridge Road, Newtownstewart which is approximately one acre with an
estimated value of £8,000.
11. INVESTMENTS
The congregation has the following investments which are shown at market valuation.
2023
2022
General Investment Fund
Property
28,599
26,226
28,599
26,226
16

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BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
12. FUND BALANCES
Fund
Balance
at start
Receipts
Payments
Surplus / Transfer Balance at
(Def icit)
end
Unrestricted Funds
General Fund
31,565
26,296
25,699
597
{327)
31,835
31,565
26,296
25,699
597
(3271
31,835
Restricted Funds
Missions and Charities Fund
Graveyard Fund
Property Fund
Youth Fund
PW Fund
Bowling Club
156
15,209
35,967
2,520
274
3,310
8,600
1,927
2,610
760
120
9,773
4,636
801
1,622
804
16,463}
3,964
1,126
988
144)
120
6,327
20
19,173
32,093
2,628
230
15,0001
(8801
11201
54,126
17,327
17,636
{3091
327
54,144
Total
85,691
43,623
43,335
288
85,979
17