an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Registered Charity in Northern Ireland (NIC105616
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 3 1 December 2025 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Newtownstewart Congregation of the Presbyterian Church in Ireland 43A Moyle Road Newtownstewart Co. Tyrone BT78 4AP Registered Charity in Northern Ireland INIC1056161 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of thi5 report were Rev G Andrich (Appointed 1st January 20261 DJ Dunbar Rev JJ Boyd (Resigned 31, December 20251 WJ Hunter AA Black RA Jack (Deceased 17 July 20251 RC Black AM Kemps RS Brown WM McKelvey N Donald RS Moore PRINCIPAL OFFICE BEARERS Convenor in charge of Vacancv Clerk of Session Treasurer Rev G Andrich DJ Dunbar RS Moore INDEPENDENT EXAMINER McFarland Arnold & Co 8 Main Street Newtownstewart Co Tyrone BT78 4AA BANKERS SOLICITORS Danske Bank 5-7 Market street Omagh BT78 IBN Mcconnell & Fyffe Solicitors 21 Church Street Omagh BT78 IDG
an NEWTOWNSTEWART 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 member5 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 Sessions have delegated to its Congregational Committee the temporal affair5 of the congregation including administering all funds and property belonging to the conEregation. 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 congregations. All rnembers are entitled to propose, speak and exercise equal vote5 at meeting5, except that the Moderator, the ministers 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 a re 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. Newtownstewart 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.
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'dl The General Assembly The General Assembly is the supreme court of the Church, representing in one body tho whole Church and acting as its supreme legi51ative, administration and judicial authority, in dealing with all matter5 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 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. Newtownstewart 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 exist5 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 statement is as follows: We, the congregation of Newtownstewart Presbyterian Church which is part of the Presbyteria Church in Ireland, seek to worship God in a manner that reflect5 Scripture, is passionate about people and centred in Christ. God has revealed Himself to us as our loving Heavenly Father. He has sent his Son to be our Saviour and He has granted us His Holy Spirit to make us more like Jesus individuallv and corporately, and to lead us in His mission to the world. We seek to live out our faith through commitment.. To God in worship To the Bible in obedient discipleship To sharing the good news of Jesus in faithful evangelism To the world in compassionate mission To one another in caring fellowship
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'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 Presbyterian Women IPWI Bowling Club ACHIEVEMENTS AND PERFORMANCE Worship and prayer Regrettably the congregation of Newtownstewart Presbyterian Church is now entering its eighth year without an ordained Minister. Despite the resulting challenges and obstacles, we as a congregation have faced, without a sitting minister, our attendance at services of worship, church activities and financial giving has been sustained. We look forward with positivity to a resolution of this1ong-standing vacancy through the auspices of the Omagh Presbytery Reconfiguration Group which has been set up to look at vacancies and linkages throughout the district. In the meantime, our Services of worship are covered by visiting speal<ers and ordained minister5 on a rota basis. Our recently appointed Convenor, Rev Gunther Andrich has provided dedicated leadership and guidance to our Session ar)d Committee since taking over the role for our congregation and that of our 515ter church in Gortin. Arrangements have also been put in place for Pastoral visitation to be conducted by the Rev Brian Hunt, a retired M inister, to whom we are indebted for kindly agreeing to take on this important aspect of church life. The congregation normally meets for worship each Sunday at 10.45am and for special missionary or praise services from time to time. Church organisations continue to function, including Sunday School, Bible Class, Communicants Class and Presbyterian Women's group. In addition to the statutory bodies of the Kirk Session and Congregational Committee other various sub-committees meet as and when required, including the Fund-Raising Committee and Property Committee. As of 31 December 2025, there were 214 communicant members and 112 families connected with the congregation. The average weekly attendance at morning worship is 55. 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 Church Elders and the Rev Brian Hunt who has kindly agreed to provide pastoral care visits on a part-time basis.
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd} Mission and outreach During the year the Church held a number of fellowship and outreach events, including an Annual Autumn Mission Weekend in November. Other outreach events included a Holiday Bible Club Summer Scheme for young persons, a Soup Lunch, Family Service Lunch and an Afternoon Tea event. A Tractor Run was a150 held which proved popular not just amongst the young farmers in our congregation but also with the wider commun ity. The event concluded with a barbecue which proved to be a successful outreach project in terms of engaging with the younger members ofthe community. The church facilities were also made available to other organisations in the Newtownstewart area such as the Derry and Raphoe Action Group to host a Burn's Night Supper and a Gospel Concert. The church car park was also made available to facilitate safe parking at a local auction and for a large Christian gathering in the local 2000 Centre. Donations to outside bodies included £700 to the Royal 8ritish Legion Poppy Appeal, £369 to the Presbyterian Children's Society and £300 to the Child Evangelist Fellowship Organisation. The congregation donated £5,090 to 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 ba515 beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, a5SiSts 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 congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation a150 contributed £905 to the denomination's annual World Development Appeal, as well a5 meeting its commitments to central church fund5 through payment of quarterly assessments. Presbytery The congregation was represented at the regular meetings of Presbytery by our Convenor and l or one of the Elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The Convenor 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.
an NEWTOWNSTEWART CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND TRUSTEE5 ANNUAL REPORT Icont'd) Property Throughout the year, all church property has been malntained to a very high standard and the church continues to rent out the Manse property to a family who are members of the congregation. The tenancy is subject to a contract drawn up in accordance with Church House rule5 and regulations. The adjoining grounds, including lawns and hedge5, have been regularly attended to. All Church building5 are considered fit for purpose. Organisations The Bowling Club, which normally meets every Thursday evening in the main hall, has not resumed activities since the COVID lockdown but this decision is being kept under review. as 15 the resumption of Badminton Club activities. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on com mittees and helping with organisations and other church activities. 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 throu8h the advancement of religion. The direct benefit5 which flow from the purposes of the Church include the gaining of an understanding in Christian belief5 as set out in the Bible and in the Church's subordinate standards Ithe Westminster Confession of Faith and the Shorter and Larger Catechism51 leading to spiritual and rnoral 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 a5 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 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, theirfamilies, 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 M ission workers and Lay Agents who receive benefits as a result of their
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) holding office or employment. However, thi5 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, othor individuals that the Presbyterian Church in Ireland is in direct and indirect contart 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. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offerin& supplemented by donations and Gift Aid Refund5 reclaimed. There was a total of 101 contributors during the year, down one on the previous year1102 in 20241. The total Unrestricted Income for 2025 amounted to £53,687 with payments and expenses totalling £31,362, leaving a surplus of £22,325. Restricted Income amounted to £32,151 with p3yments and expenses coming to £58,612 resulting in a deficit for the year of £26,461. Total income of the congregation during the year amounted to £85,838 set against total expenditure of £89,974 resulting in an overall deficit of £4,136. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250,000, the Trusteos have elected under Section 64131 of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payments 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 Iq . % I D IE) and signed on its behalf by Dated..
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the financial statements of Newtownstewart Presbyterian Church for the year ended 31 December 2025 which comprise statement of financial activities, statement of a55ets and liabilitie5 and the related notes. Respective responsibilities of trustees and examiner As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to=_ Examine the financial statements under section 65 of the Charities Act IN112008. Follow the procedures laid down in the general directions given by the Charity Commi55ion for Northern Ireland undor section 6519llbl of the Charities Act INI) 2008. State whether particular matters have come to our attention. Basis of independent examiner's report We havo examined your charity financial statements as required under section 65 of the Charities Act INI) 2008 and our examination was carried out in accordante with the general directions given by the Charitv Commission for Northern Ireland under section 6519llbl 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 a5 charity trustees concerning any such matters. Our role 15 to state whether any material matters have come to our attention giving u5 cause to believe- l. That accounting records were 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 req uirements of the Charities Act INI) 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 Financia1 Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is further information needed for a proper understanding of the f5nancial statements to be reached. Independent examiner's statement We have completed our examination and have no concerns in respect of the matters111 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. Ik.-Lcl McFarland Arnold & Co Chartered Accountants 8 Main Street Newtownstewart Co Tyrone BT78 4AA Chartered Accountants Dated: loi
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipt5 and Payments Account) for the year ended 31 December 2025 Note Unrestricted Funds Restricted Funds Endowment Fund5 Total 2025 Total 2024 Receipts Donations and legacies Charitable activities other trading activities Investment Income Other 49,160 19,019 2,514 5,208 4,692 718 68.179 2.514 5,208 9,079 858 67,552 iio 5,208 7,819 2,224 4,387 140 53,687 32,151 85,838 82,913 Sale of Investments Sale of fixed assets Loans Received Total Receipts 53,687 32,151 85,838 82,913 Payments Raising funds Chartable activities Investment costs Other 525 30,837 525 51,994 590 52,081 21,157 37,455 37,455 51,745 31,362 58,612 89,974 104,416 Purchase of Investments Purchase of fixed a55ets Loan Repayments Total Payments 31,362 58,612 89,974 104,416 Net receipts / Ipaymentsl Transfers between funds 22,325 900 126,4611 19001 14,1361 121,5031 Net movement in funds 23,225 112,887 127,3611 115,211 14,1361 121,5031 228,098 249,601 Funds brought forward Funds carried forward 12 136,112 87,850 223,962 228,098 io
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Unrestrlcted Funds Restricted Endowment Funds Funds Total Funds 2025 Total Funds 2024 Funds Reconciliation Bank and Cash at start of year Net movement in funds 112,887 23,225 115,211 127,3611 228,098 249,601 14,1361 121,5031 Bank and Cash at end of year 136,112 87,850 223,962 228,098 Bank & Cash Balances Investments - Note 11 Bank Deposit Accounts Bank Current Accounts Cash in Hand 101,875 122,087 100,481 127,617 223,962 228,098 Other Assets Fixed Assets - Note 10 Church Premise5 Fixtures, Fittings & Equipment Vehicles Investrrents - Note 11 Gift Aid receivable on donations 4,573,012 4,573,012 290,655 292,769 4,863,667 4,865,781 Liabilities Loans Other Approved by the Kirk Session at a meeting on q.S-20IL and signed on its behalf by Dated: 14.g-ltsl Dated'.2y li
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities IAccounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congreg2tion's discretion; the income derived from the endowment is to be used either as restrictod or unrestricted income funds depending upon the purpose for which the endowment wa5 established in the first place. Restricted funds comprise (al income from endowment5 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 ba51S. Unrestricted funds are income funds which are to be spent on the congregation's general purpose5. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Recorded giving Loose collections Donation5 and gifts Gift Aid Legacies and bequest 35,019 400 3,735 10,006 8,916 1,082 5,719 3,302 43,935 1,482 9,454 13,308 45,854 1,565 8,925 10,208 1,000 49,160 19,019 68,179 67,552 12
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'dl For the year ended 31 December 2025 CHARITABLE ACTIVITIES Unrestricted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Income from charitable activities Fees from weddings and funerals Fundraising events PW Membership fee5 Grants 581 120 1,813 581 120 1,813 iio 2,514 2,514 iio 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Letting of premises Trading income 5,208 5,208 5,208 5,208 5.208 5.208 INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Deposlt interest General Investment Fund Rents investment properties Other investment income 696 3,691 715 1,510 1,411 5,201 509 5,048 2,467 2,467 2,262 4,387 4,692 9,079 7,819 13
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'dl For the year ended 31 December 2025 OTHER INCOME Unrestrlcted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Insurance claims Other income 140 718 858 2,224 140 718 858 2,224 RAISING FUNDS Unrestricted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 FWO envelopes Fundraising event5 525 525 590 525 525 590 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 3,865 358 13,029 12,925 3,865 358 13,029 23,056 11,026 3,940 318 11,201 26,161 9,837 10,131 11,026 660 660 624 30,837 21,157 51,994 52,081 14
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'dl For the year ended 31 December 2025 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Fund5 Funds Total 2025 Total 2024 Rental expenses Bell tower repairs 1,459 35,996 1,459 35,996 1,225 50,520 37,455 37,455 51,745 10. FIXED ASSETS The congregation owns the following premises and the associated fixtures, f ittings, plant and machinery which have insurance values as follows- Church Building Church Hall Manse 43A Moyle Road, Newtownstewart, Co Tyrone, BT78 4AP 43A Moyle Road, Newtownstewart, Co Tyrone, BT78 4AP 82 Dublin Street, Newtownstewart, Co Tyrone, BT78 8LA 3,384,999 791,313 396,700 4,573,012 11. INVESTMENTS The congreEation has the following investments which are shown at market valuation. 2025 2024 General Investment Fund Other inve5tments- Nl Central Investment Fund 203,560 212,704 87,095 80,065 290,655 292,769 15
an NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'dl For the year ended 31 December 2025 12. FUND BALANCES Fund Balance at Recelpts Payment Surplus / Transfer Balance at Start (Deficit) end Unrestrlcted Funds General Fund 112,887 53,687 31,362 22,325 900 136,112 112,887 53,687 31,362 22,325 900 136,112 Restricted Funds General Fund Missions & Charities Property Fund Bowling Club PW Fund Sunday School Other events 1,813 9,706 19,874 18 418 322 1,813 11,026 11,3201 46,766 126,8921 18 1141 1661 11,8131 847 7,112 105,745 1,271 1,083 6,639 78,853 1,289 1,069 432 388 66 115,211 32.151 58,612 126,4611 19001 87,850 Endowment Funds Total 228,098 85,838 89,974 14,1361 223,962 16