an GILLYGOOLEY 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 (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 2024 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS 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 INIC1056071 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Revjane Nelson Mr Raymond Smyth Mr Robert Fyffe Mr Raymond King Miss Rosemary King Mr Andrew McKernan Mr Raymond McKinley Mr Robert Smyth PRINCIPAL OFFICE BEARERS Convener: Clerk of Session: Treasurer: Rev Jane Nelson Mr Raymond Smyth Mrs Dorothy King 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 GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN 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 its bounds. It ensures pastoral care is in place in the congregation and seek5 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 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. 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 IRELAND TRUSTEES ANNUAL REPORT (conyd) 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 play their 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 to be and become people of love, truth, justice and peace.
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) ACTIVITIES AND OBJECTIVES The congregation meets for worship at 10:00am each Sunday and visitors are welcome. Throughout the year, the main Christian festivals, including Harvest Thanksgiving, 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 October. New communicant members are received on profession of faith on Easter Sunday, The Sacrament of Baptism is administered through the year. Marriage Ceremonies and Services of Thanksgiving li.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 basis. The curriculum is shaped by bought in course materials and is based on Biblical stories and themes and involves activities for the ch ildren. The Sunday School chi Idren also participate in a children's talk (normally a Bible story} during the morning worship service. The Sunday School collection goes towards the annual Youth and Children's Project of the Presbyterian Church in Ireland. Bible Class The Bible Class, for young people of secondary age, meets during Church services from October 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 during the year Ireadings, 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 a5: the history, governance, central teachings and sacraments of the Presbyterian Church. The privileges and responsibilities of membership of today's 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 REPORT (cont'd) Presbyterian Women (shared with Trinity Omagh Congregation) The group normally meets on the second Tuesday of each month during September to April and 15 open to all women in Gillygooley and Trinity congregations. Guest speakers are invited to speak on a variety of themes. There is a focus on mission 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 Congregation) Communication with members and others has been online through Facebook and the Web page. ACHIEVEMENTS AND 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 tOPlCs for the Church abroad and at home, including specific sltuations where there is human suffering and need. During the year the congregation acknowledged God's gift of new life at the baptism of 3 infants and 2 young people received into the membership on profession of faith on Easter Sunday. There wa5 1 marriage service and I funeral service. At 31 December 2024 there were 160 communicant 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 minister visits members when in hospital and in residential or nursing homes,. elders and committee members also offer pastoral care. Members are encouraged to contact the minister as need arises.
an GILLYGOOLEY CONGREGATION OF THE PRESBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) Mission and outreach The activities of local charities are publicised on 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 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. The congregation also contributes to the denomination's annual Work 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 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, in June. Property The property is in good condition and repairs are carried out as required. Organisations Approximately 24 children and young people were involved in the Sunday School and Youth Bible Class. 10 women attended Presbyterian Women. 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 GILLYGOOLEY 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 35 through the care of those in need linclud ing the sick, d isabled 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 thi5 purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in d irect 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.
GILLYGOOLEY CONGREGATION OF THE PRESBYfERiAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conVd} FINANCIAL REVIEW The congregation's main source of income is mernberg contributions through the Weekly Freewill Offering. There were 75 contributors during the year (2023: 78) donating a total of £27,413 (2023: £26,823). Total income of the congregation during the year was £49,518 compared to £56,823 in the previous year. Total expenditure decreased from £52,349 to £29.271 in the current year. STATEMENT OF TRusfEE RESPONSIBIUTIES The Trustee5 are responsible for preparing the annual report and the financial statements of the congregatlon in accordan with applicable law and generally accepted accounting practi. As the congregation's total income does not exceed £250,000, the Trustee5 have elected under Sectlon 64131 of the Charities Act (Northern Ireland) 2008 to prepare a Receipts and Payment Account and Statement of Assets and Liabillties. The Trustees are responsible for keeping adequate accountlng 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 hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a rneetlng on and signed on its behalf by: Revjane Nelson Mr mond Smyth Miss Rosemary King Date: Date: 14- ' .2 Date. 14. * IC
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GILLYGOOLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I 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 64{31 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 6519llb} 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 sertion 65{9)Ib} 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. 10
Presb INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (conyd) Independent Examlner's Statement I have completed my examination and have no concerns in respect of the m3tter$11) to (4) ligted abovÉ and, in connection with following the Directions of the Charity Commission for Northern Ireland; I have found no matters that require drawing to your attentlon, Name: Jonathan Ruddell (Ruddell & Company) Relevant professional qualification: FC4 Address: 16 Church Street Dungannon, Co Tyrone, BT716AB Date: i L4 Aphl 2492 li
Presbyter an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY {Receipts and Payments Account) For the year ended 31 December 2024 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies Charita ble activities Other trading activities Investment Income Other 36,467 11,551 48,018 53,046 870 1,419 81 1,419 81 958 1,949 Total receipts 37,967 11,551 49,518 56,823 Payments Raising funds Charita ble activities Other 13791 114,5181 13,5131 {3791 119,1871 19,7051 {3381 146.0571 15,9541 14,6691 16,1921 Totsl payments 118,4101 110,8611 {29,2711 152,3491 Net receipts/(payments) Transfers between funds 19,557 11821 690 182 20,247 4,474 Net movement in funds Funds brought forward 19,375 64,831 872 67,027 20,247 131,858 4,474 127,384 Funds carried forward 12 84,206 67,899 152,105 131,858 12
GILLYGOOLEY CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND srATEMENT OF ASSETS AND LIABILMES As at 31 December 2024 Unrestrirted Funds Restricted Funds Endowment Totsl Funds Totsl Funds Funds 2024 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 64,831 19,375 67,027 872 131,858 20,247 127,384 4,474 Bank and Cash at end of year 84,206 67,899 152,105 131,858 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 33,002 117.103 2,000 32530 94,010 5,318 152,105 131,858 Other Assets Ftxed Assets- Note 10 Investments- Note 11 30524 27,171 30,524 27.171 Approved by the firk Session at a meeting on 21.1.15 and slgned on its behalf bv: RevJane Nelson Mr Ray nd Smyth Miss Rosemary King Date: ilk.U. 24- Date: Date: I*Lk24 13
Presbyter an GILLYGOOLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 31 December 2024 ACCOUNTING POUCIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have eletted 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; thÈ 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 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 Unrestricted Funds Restrirted Funds Endowment Funds Total 2024 Total 2023 Recorded giving Loose collections Gift aid 30,988 154 5,325 9,896 40,884 154 6,980 39,569 395 8,544 1,655 36,467 11,551 48,018 53,046 14
an GILLYGOOLEY CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) For the year ended 31 December 2024 CHARITABLE AcfiviTIES Unrestrirted Funds Restrirted Funds Endowment Funds Total 2024 Total 2023 Fundraising events 870 870 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Other INVESTMENT INCOME Unrestricted Funds Restrlcted Funds Endowment Funds Total 2024 Total 2023 Deposit interest General Investment Fund 697 722 697 722 389 569 1,419 1,419 958 15
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2024 OTHER INCOME Unrestrlrted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Presbyterian Herald & Wider World Energy grant Grant for chairs 81 81 75 600 1,274 81 81 1,949 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 FWO envelopes 379 379 338 379 379 338 CHARITABLE AcfiviTIES Unrestricted Funds Restrlcted Funds Endowment Funds Total 2024 Total 2023 General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to missions and charities Governa nce costs 2,923 256 2,889 8,030 2,923 256 2,889 8,030 4,669 420 2,785 270 27,509 9,014 5,957 522 4,669 420 14.518 4,669 19,187 46,057 16
an GILLYGOOLEY 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 Purchase of equipment Manse share Garden and tree planting 3,513 1,250 2,000 2,603 339 4,763 2,000 2,603 339 2,500 2,016 903 535 3,513 6,192 9,705 5,954 10. FIXED ASSETS The congregation owns the Church premises situated at Mullagharn Road, Gillygooley, Omagh, Co Tyrone and the associated fixtures, fittingsi plant and machinery. These have an insurance value of £440,859. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund 30.524 27,171 30.524 27,171 17
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2024 12. FUND BALANCES Balance at start Surplus / (Deficit) Balance at end Fund Receipt5 Payments Transfers Unrestrlcted Funds General 64,831 37,967 118,4101 19,557 1182} 84,206 64,831 37.967 118,4101 19,557 11821 84,206 Restricted Funds Property M ission and charity Other Organisational 67,027 7,064 4,487 16,1921 14,6691 872 11821 67,899 182 67,027 11,551 {10,8611 690 182 67,899 Endowrnent Funds Endowment Total 131,858 49,518 129,2711 20,247 152,105 18