an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC105607)
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN 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 DEfAILS Gillygooley congregation of the Presbyterian Church in Ireland c/0 Mr Raymond Smyth, 82A Gillygooley Road, Omagh, Co Tyrone, BT78 5PX Registered Charity in Northern Ireland (NIC105607) CHARITY TRUSTEES The Charity Trustees who serded during the year or who were trustees at the date of this report were: Rev Jane Nelson (from 01/01/20241 Mr Raymond Smyth Mr Robert Fyffe Mr Raymond King Miss Rosemary King Mr Andrew McKernan Mr Raymond McKinley Rev Robert Herron (resigned 31/1212023} PRINCIPAL OFFICE BEARERS M inister: Clerk of Session: Treasurer: Rev Robert Herron Mr Raymond Smyth Mrs Dorothy King INDEPENDENT EXAMINER Kathryn Mitchell (for Watson & Colhoun) Unit B15 Omagh Enterprise Centre, Great Northern Road, Omagh, Co Tyrone, BT78 SLU 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
GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) STRUCTURE AND MANAGEMENT The Klrk Sesslon 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 Congre8ational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk session are ex-officiG member5 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 meetlngs, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetlngs 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 congregatlon a person rnust be a voting member and 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's forrn of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and ternporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Gillygooley 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 GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND 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 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 religion. Gillygooley 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 playtheir part in fulfilling God's mission to our world. In Gillygooley Presbyterian Church, Omagh, we seek: to worship God, Father, Son, and Holy Spirit; to reconcile our multiple identities with our Presbyterian traditions; to contextualise what it means to be and belong to the Christian Church. Where the church building is a focal point in the hamlet, we seek: to put worship and Christian proclamation at the centre of community life; to open our doors and lives to those who live in the locality; to provide a place where people can gather and feel they belong. to widen our horizons to the world-wide church. Where the local hall provides a community centre for all the people in the area, we seek: to participate as partners in the activities of the youth and community association. to encourage members to offer their talents, skills and energy to develop the work of the association; to bring Christian values and service to the association. Where people are acutely aware of the destructive and painful consequences of human division. conflict, and power struggles, we seek to acknowledge our past and commit ta be and become people of love, truth, justice and peace.
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) AcfiviTIES AND OBJEcfivES The congregation meets for worship at 10.00 am each Sunday and visitors are welcome. Throughout the year. the main Christian festivals, including Harvest Thanksgivin& are celebrated at worship services and through other related activities. The Sacrament of the Lord's Supper is observed on the first Sunday of the year, Easter Sunday. and the first Sunday in Ortober. New cornmunicant members are received on profession of faith on Easter Sunday. The Sacrament of Baptism is administered through the year. Marriage ceremonies and ServSces of ThanksgNing (i.e. Funeral Services) are held when requested. Other activities include: Sunday School The Sunday School meets during Church services from September to June. Classes are grouped according to the age of the children. The teachers operate on a rota basls. The curriculurn is shaped by bought in course materials and is based on Biblical stories and themes and involves activities for the children. The Sunday School children also participate in a children's talk (normally a Bible story) duringthe morning worship servi. The Sunday School collection goestowards the annual Youth and Children's Project of the Presbyterian Church in Ireland. Bible Class The Bible Class, for young people of secondary school age, meets during church services from Ottober to May. The curriculum followed is mainly based on bought in course material and focuses on Biblical stories and themes relevant to the lives of teenagers. The members of the Bible Class participate in Sunday worship services on a couple of occasions duringthe year (readings, drama etc.) The members also organise a coffee morning after the Sunday worship on two occasions during the year; the proceeds of which go towards the Sunday School, the Presbyterian Children's Society or a nominated charity. Preparation for membership Classes are held by the minister in the month of February. The course includes topics such as: the historyi governance, central teachings and sacraments of the PreSberian Church. The privileges and responsibilities of membership of tOdaS church are discussed and those who proceed to membership come before the Kirk Session and are invited to profess their faith in public at a church service (normally Easter Sunday).
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPOltr (cont'd) ACTIVITIE5 AND OBJEcfivES (cont'd) Presbyterian Women (Shared with Trinlty Omagh Congregation) The group normally meets on the second Tuesday of each month during September to April and is open to all women in Gillygooley and Trinity congregations. Guest speakers are invited to Speak on a variety of themes. There is a focu5 on mi55ion and funds are raised for various missionary endeavours, including the work of the Mission Councils of the Presbyterian Church in Ireland. Occasionally special events are organised for the congregation. Church Magazine (shared with Trinity Omagh Congregatlon) Communication with metnbers and others has been online through Facebook and the Web page. ACHIEVEMENTSAND PERFORMANCE Worship and prayer Music is an important part of our worship experience and congregational singing is accompanied by the organ and piano. The congregation also participates in worship through readings and responses. Prayer for others is an essential part of congregational life and each Sunday there is a printed order of service that includes prayer topics forthe church abroad and at home, including specific situations where there is human suffering and need. During the year the congregation acknowledged God's gift of new life at the baptism of I child. l young person was received into membership on profession of faith on Easter Sunday. There were 2 marriage services and I funeral service. On 31 December 2023 there were 157 cornmunicant members and 78 families connected with the congregation. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited by the minister. the Tninister visits members when in hospital and in residential or nursing homes; elders and committee members also offer pastoral care. Mernbers are encouraged to contact the minister as need arises.
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Mission and outreach The activities of local charities are publicised in congregational literature and members are encouraged to support and play an active part in their work. Many members have taken up this challenge. Gillygooley Congregation supports the United Appeal 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 con8regation could do on its own. The United Appeal fund provides financial support for misslon personnel at home and overseas, assists congregations with the deployment of locally based staff. enables church plantin& provides grant support for the upkeep of church premlses, assists with the running costs of Union Theological College, the Church's trainlng 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 denomination's annual World Development Appeal, Moderator's Appeal, Sunday School and Youth Project and other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. General As5emblv 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 The property is in good condition and repairs are carried out as required. Organ15ations Approximately 16 children and young people were involved in the Sunday School and Youth Bible Class. 10 women attended Presbyterian Women. Volunteers The Trustees wish to acknowledgetheirdeep appreciation of those who give freely of theirtime byserving on committees and help.ing with organisations and other church activities.
an GILLYGOOLEYCONGREGATION OFTHE 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 Jesu5 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 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 ServIS 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, Deacone55es, 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 farnilies, 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 frorn our engagement with and support for both Christian and other secular organisations. tharities and individual members of the public. The Kirk Session has had regard to the Charity Comrnissions Public benefit requirement statutory guidance.
an GILLYGOOLEY 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 78 contributors (i.e. families) during the year (76 in 20221 donating a total of £26,823 (£25,815 in 2022). Total income of the congregation during the year was £56,824, compared to £48,522 in the previous year. Total expenditure was £52,349 (£46,420 in 2022). The congregation prepares its accounts on a strict receipts and payments basis and includes only funds which are held in bank or cash balances. Other funds, which the congregation holds, in particular investments, are disclosed on the Statement of Assets and Liabilities., STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparin8 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{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 sufficient to show and explain the con8regation's transactions and disclose with reasonable accuracy at any tirne 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 on zg 2024 and signed on its behalf by: Rev Jane Nelson Mr Ray ond Smyth Miss Rosemary King Date: 2£. 2Lfr Date: 28 U 2 Date: SSLIL
an INDEPENDENT EXAMINERS REPORTTOTHETRUSTEES OF GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the financial statements of the charity for the year ended 31 December 2023, which comprise the statement of financial activities {receipt5 and payments account), statement of assets and liabilities and the related notes. Respectlve responslbllities of trustees and examiner As the charity's trustees you a responsible for the preparation of the accounts in accordance with Section 64{3) 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)(b) of the Charities Act; and to State whether particular matters have come to my attention. Basis of independent examinerfs 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 Comrnission for Northern Ireland under section 65(9)(b) 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 Att That there is further inforrnation needed for a proper understanding of the accounts to be reached. 10
Presbyter INDEPENDENT EXAMINERS REPORTTOTHETRUSTEES OF GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (convd) Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) 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. Name: Kathryn Mitchell (for Watson & Colhoun) Relevant professional quallflcation: ACA Address: Unit BIS Omagh Enterprise Centre. Great Northern Road. Omagh, Co Tyrone, BT78 SLU Date: 30_ o*- 11
Presbyter an ILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 December 2023 Note Unrestrlcted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Receipts Donation5 and legacies Charitable activities Investment Income Other 38,359 14,687 870 105 1,349 53,046 870 958 1,949 47,395 290 660 177 853 600 Total recelpts 39,812 17,011 56,823 48,522 Payments Raising funds Charitable activltle5 Other 338 36,130 338 46,057 5,954 340 39,602 6,478 9,927 5,954 Total payments 36,468 15,881 52,349 46,420 Net receipts/ (payments) Transfers between funds 3.344 (775) 1,130 775 4,474 2,102 Net movement in funds Gains/Losses investments Funds brought forward 2,569 1.905 4,474 2,102 62,262 65,122 127.384 125,282 Funds carrled forward li 64,831 67,027 131,858 127,384 12
Presbyter an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestrirted Funds Restricted Endowment Funds Funds Total Funds Total Funds 2023 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 62.262 2,569 65,122 1,905 127,384 4,474 125,282 2,102 Bank and Cash at end of year 64,831 67,027 131,858 127,384 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 32,530 94,010 5,318 32,141 93,920 1,323 131,858 127,384 Other Assets Fixed Assets - Note 9 Investments - Note 10 Net Assets Approved by the Kirk Session on 22 2024 and signed on its behalf by: Rev Jane Nelson Mr aymond Smyth Miss Rosemary King Date: Date: Date: 13
an GILLYGOOLEY CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TOTHE ACCOUNTS For the year ended 31 December 2023 ACCOUNTING POLICIE5 BASIS OF FINANCIAL STATEMENTS As thetotal income of the congregation is le55 than £250,000 the congregation have elected in accordance with the provislons 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 capTtal of which must be retained either perrnanently 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 bythe donor and (b) revenue donation5 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 Unrestrlcted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Recorded giving Loose collections Donations and gifts Gift aid 30,418 265 748 6,928 9,151 130 3.790 1,616 39,569 395 4,538 8,544 39,075 205 8,115 38.359 14.687 53,046 47,395 14
Presbyter an GILLYGOOLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) For the year ended 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Fundraising events 870 870 290 870 870 290 INVESTMENT INCOME Unrestricted Funds Restrlcted Funds Endowment Funds Total 2023 Total 2022 Deposlt Interest General Investment Fund Other investment income 389 464 389 569 70 590 105 853 105 958 660 OTHER INCOME Unrestrlcted Funds Restrfcted Funds Endowment Fund5 Total 2023 Total 2022 Presby Heralds and Wider World Energy Grant Grant for chairs 75 75 600 1,274 177 600 1,274 600 1.349 1,949 177 15
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TOTHE ACCOUNTS (convd) For the year ended 31 December 2023 RAISING FUNDS Unrestricted Funds Restrlcted Funds Endowment Funds T¢>tsl 2023 Total 2022 FWO Envelopes 338 338 340 338 338 340 CHARITABLE ACTivrriES Unrestricted Funds Restricted Funds Endowrnent Funds Total 2023 Total 2022 General Assembly assessments Presbytery fees Ministry and support staff costs Con8regational runnin8 expenses Governance costs Donations to missions and charitles 2,785 270 27,404 5,149 522 2,785 270 27,509 9,014 522 5,957 2,941 264 25,714 4,009 384 6,290 105 3,865 5,957 36,130 9,927 46,057 39,602 OTHER EXPENDITURE Unrestrfcted Funds Re5trirted Funds Endowment Funds Total 2023 Totsl 2022 Property and maintenance costs Purchase of equipment Manse Share Garden and Tree Planting 2,500 2,016 903 535 2,500 2,016 903 535 1,747 4,731 5,954 5,954 6,478 16
GILLYGOOLEY CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 Decernber 2023 FIXED ASSErs The congregation owns the Church premises situated at Mullagharn Road, Gillygooley, Ornagh. Co Tyrone and the associated fixtures, fittings, plant and machinery. These have an insurance value of £440,859. 10. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund (2187 shares each valued at £12.4238 on 30/0912023 27,171 25.598 27,171 25,598 17
an GILLYGOOLEY CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TOTHE ACCOUNTS (convd) For the year ended 31 December 2023 11. FUND BALANCES Fund Balance at start Recelpts Payments Surplus / (Deficit) Transfers Balance at end Unrestrlcted Funds General 62.262 39,812 (36.468) (775) 64,831 62,262 39,812 (36,468) (775) 64,831 Restrlcted Funds Property Mission and charity Bequest Magazines Special Event 65,122 7,860 5,182 105 75 3,790 (5,955) (5,957) (105) {75) (3,790) 1,905 (775) 67,027 775 65,122 17,012 (15,882) 1.130 775 67,027 Endowment Funds Endowment Totsl 127,384 56,824 152,350) 4,474 131,858 18