an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Reglstered Chaylty in Northern Ireland INIC1056071
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 202S including a Statement of Assets and Liabilities a5 at that date. REFERENCE AND ADMINISTRATIVE DAlLs Gillygooley congregation of the Presbyterian Church in Ireland clo Mr Raymond Smyth. 82A Gillygooley Road, Omagh, Co Tyrone, BT78 SPX 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.. Rev Jane 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 Srnyth Mrs Dorothy King INDEPENDENT EXAMINER Mr Jonathan Ruddell Ifor Ruddell and Company) 16 Church Street, Dungannon, Co Tyrone, BT716AB 8ANKERS 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 Iconvd) STRUuRE AND MANAGEMENT The Kirk Se55ion 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 311 funds and property belonging to the congregation. Member5 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 prop05e. Speak and exercise equal vote5 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 offiLe of the eldership in the congregation a person must be a voting member and 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 Chvrch 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 con8regations assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Se55ion of the congregation.
an GILLYGOOLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREL4ND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General Assembly 15 the supreme court of the Church, representing in one body the whole Church and acting as It5 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 A55embly 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, a5 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 GSllygooley Presbyterian Church. Omagh, we seek: To worship God, Father, Son and Holy Spirit; To reconcile our multiple identitie5 Wlth our Presbyterian traditiorts: 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 PREsBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvdl ACTIVITIES AND OBJEcfivES The congregation meets for worship at IO'.00am 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 October. New communicant members are received on profession of faith on Easter Sunday. The Sacrament of Baptism is administered through the year. Marria8e 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 children. The Sunday School children also participate in a children's talk Inormally a Bible storyl 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 etcl- 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. pparatIOn for Membership Classes are held by the minister in the month of February. The COLtrse includes topics such as: the history, governance, central teachings and sacraments of the Presbyterian Church. The privileges and responsibilities of membership of todarfs church are discussed and those who proceed to membership come before the Kirk Session and are invited to profe55 their faith in public at a Church service (normally Easter Sunday).
an GILLYGOOLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) Presbyterian Women {shared with Trinity Omagh Congiegation) The 8roup 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 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. 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 15 an essential part of congregational life and each Sunday there is a printed order of service that includes prayer topics for the 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 3 infants and 2 young people received into the membership on profession of faith on Easter Sunday. There was I marriage servi and i fltneral service. At 31 December 2025 there were 163 communicant members and 80 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 contart the minister as need arises.
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVdl Misslon and outrea¢h 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 provide5 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, a55lSt with the running costs of Union Theological College, the Church's training college for mlnistry 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 Projert 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 strurtures of the chLtrch. 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 25 children and young people were involved in the Sunday School and Youth Bible Class. 6 women attended Presbyterian Women. Volunteers The Trustees wish to acknowledge their deep appreciation of those who glve 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 Iconvd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meet5 the public benefit requirement by providing benefit to its member5 and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advantement 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 standard5 (the Westminster Confession of Faith and the Shorter and Larger Catechismsl 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 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 prlvate benefit flowlng 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.
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'dl FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 80 contributors during the year 12024.. 751 donating a total of £28,890 12024.. £27,413). Total income of the congregation during the year was £52,615 compared to £49,518 in the previous vear. Total expenditure decreased from £29,271 to £26,124 in the current year. STATEMENT OF TRUSTEE RESPONSIBIUTIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally a¢pted accounting practice. A5 the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64131 of the Charities Act (Northern Irelandl 2008 to prepare a Receipt5 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 step5 for the prevention and detection of fraud and other irreglflarities. Approved by the Kirk Session at a meeting on and signed on its behalf by: Rev Jane Nelson Mr Ray ond Smyth Miss Rosemary ng Date: Date: Date=
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GILLYGOOLEY CONGREGATION OF THE pRE5BERIAN CHURCH IN IREL4ND I report on the financial statements of the charity for the year ended 31 December 2025, which comprise the statement ol financial activities (receipt5 and payment5 account), statement of a55ets 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 Charitie5 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 6519llbl of the Charities Act,. and to state whether particular matters have come to my attention. Bas15 of Independent Examiner's Report I have examined your charity accounts as required under section 65 of the Charities Act and mv examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. The examination included a review of the accounting records kept by the charity and a compari50n 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 matter5 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. io
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GILLYGOOLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Iconvdl Independent Examlner's Statement I have completed my examination and have no concerns in respett of the matters111 to141 listed above and, in connection with following the Direttions of the Charity Commission for Northern Ireland: I have found no matters th3t require drawing to your attention. Name: Jonathan Ruddell IRuddell & Company) Relevant professional qualification: FCA Address: 16 Church Street, Dungannon, Co Tyrone. BT716AB Date: li
an GILLYGOOLEY CONGREGATION OF ThE PRES8YfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 December 2025 Note Unrestrirted Funds Restrlcted Fund5 Endowment Funds Total 2025 Totsl 2024 Re¢elpts Donations and legacie5 Charitable activities Other trading activities Investment Income Other 39,246 11,965 51,211 48,018 1,284 120 1,284 120 1,419 81 Total recelpts 40,650 11,965 52,615 49,518 Paymeftts Ratsing funds Charitable activitie5 Other 13801 113,4121 15,4391 13801 118,2031 17,5411 13791 119,1871 19,7051 14,7911 12,1021 Totsl payments 119,2311 16,8931 126,1241 129,2711 Net receiptsl{paymentsl Transfers between funds 21.419 1341 5,072 34 26,491 20,247 Net movement in funds Funds brought forwar¢J 21.385 84,206 5,106 67,899 26,491 152,105 20,247 131,858 Funds Carried forward 12 105,591 73,005 178,596 152,105 12
an GILLYGOOLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASss AND LIABILITIES As at 31 December 2025 UnrestrScted Funds Restrlcted Funds Endowment Total Funds Funds 2025 Total Funds 2024 Funds Reconclllatlon Bank and Cash at start of year Net movement in funds 84,206 21,385 67,899 5,106 152.105 26,491 131,858 20,247 Bank and Cash at end of year 105,591 73,5 178,596 152,105 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 33.370 145,166 60 33,002 117,103 178,596 152,105 Other Assets Fixed Assets- Note 10 Investments- Note 11 29,212 30,524 29,212 30,524 Approved by the Kirk Session at a meeting on and signed on its behalf by- Rev Jane Nelson MrRa mond Smyth Miss Rosem King Date: Date: Date.. 13
an GILLYGOOLEY CONGREGATION OF THE pRES8ERlAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 31 December 2025 ACCOUNTSNG POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregatlon Is less than £250,(X)O the congregatlon have elerted in accordance with the provisions in The Charities (Accounts and Reports Regulations INorthern Irelandl 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which mLtst be retained either permanently or at the con8reg3tion's discretlon,. the income derived from the endowment is to be used either as restricted or unrestricted income funds dependiftg upon the purpose for which the endowment was established in the first place. Restricted funds comprise (al income from endowments which is to be expended only on the restritted 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 15 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 ANO LEGACIES Unrestricted Funds Restrirted Funds Endowment Funds Total 2025 Total 2024 Recorded giving Loose collections Donations and Gifts Gift aid 32,165 260 Ic 6,721 10,628 42.793 40.884 154 i(y) 8,058 1,337 6,980 39,246 11,965 51,211 48,018 14
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREL4ND NOTES TO THE ACCOUNTS (conVd} For the year ended 31 Deomber 2025 CHARITABLE A1VITIEs Unrestrlrted Funds Restrlcted Funds Endowment Funds Total 2025 Total 2024 Fundraising events OTHER TRADING A1VITIEs Unrestrlcted Funds Restrlcted Funds Endowment Funds Totsl 2025 Total 2024 Other INVESTMENT INCOME Unre5trlcted Funds Re5trirted Funds Endowment Funds Total 2025 Total 2024 Deposit interest General Investment Fund 540 744 $40 744 697 722 1,284 1,284 1,419 15
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'dl For the year ended 310ecember 2025 OTHER INCOME Unrèstricted Funds Restrlrted Funds Endowment Funds Total 2025 Total 2024 Presbyterian Herald & Wider World 120 120 81 120 120 81 RAISING FUNDS Unrestrlcted Funds Restrlcted Funds Endowment Funds Total 2025 Total 2024 FWO envelopes 380 380 379 380 379 CHARITABLE ACTIVITIES Unrestrlcted Funds Restrlcted Funds Endowment Funds Total 2015 Total 2024 General A55embly assessments Presbytery fees Ministry and support staff costs Congregational running expenses DonatTrons to missions and charities Governance costs 3,467 3,467 288 1.293 7.944 4.791 420 2,923 256 2,889 8,030 4,669 420 1,293 7,944 4,791 420 13,412 4,791 18,203 19.187 16
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (¢onVdl Forthe year ended 31 December 2025 OTHER EXPENDITURE Unrestrl¢ted Funds Restrl¢ted Funds Endowment Funds Total 2025 Total 2024 Property and malntenance costs Purchase of equipfnent Manse Repairs sha Garden and tree planting 5,439 1,892 7,331 4,763 210 210 2,603 339 5,439 2,102 7,541 9,705 10. FIXED ASSETS The congre8atlon owns the Church premises situète(l at Mullagharn Road, Glllygooley, Omagh. Co Tyrone and the associated fixtures, fittings, plant an¢J machinery. These have an insurance value of £534,941. 11. INVESTMENTS The congregation has the following investments. Amount5 are shown at market valuation. 202S 2024 General Investment Fund 29,212 30,524 29,212 30,524 17
an GILLYGOOLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE Accoufrifs {conYdl For the year ended 31 December 2025 IZ. FUND BALANCES Balance at stsrt Surplus I IDefi¢lt} Balan¢e tend Fund Receipts Payments Transfers Unrestrlcted Funds General 84,206 40,650 119,2311 21,419 1341 105,591 84,206 40.650 119,2311 21,419 1341 105,591 Restrlrtèd Funds Propertv Mission and charity 67,899 7,208 4,757 12,1021 14,7911 5,106 1341 73,005 34 67.899 11,965 16,8931 5,072 34 73,005 Endowment Funds Endowment Total 152,105 52,615 126,1241 26,491 178,596 18