Presbyter an CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC105622)
Presbyter an CLOGHERNEY 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 DETAILS Clogherney congregation of the Presbyterian Church in Ireland 60 Rock Road Sixmilecross Omagh BT79 OUT Registered Charity in Northern Ireland {NIC105622) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Robert McFaul Miss R Kerr Mr K H Clements Mr R J Clarke Mr R S Clements Mr l McDowell Mr D Young PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Robert McFaul Miss R Kerr Mrs I Clarke INDEPENDENT EXAMINER Hamill Mcllwaine 28-30 Old Mountfield Road Omagh BT79 7BJ
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT BANKERS Danske Bank 5-7 Market Street Omagh Co Tyrone SOLICITORS Mcconnell and Fyffe 21 Church Street Omagh BT78 IDG
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT 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 seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions 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 congregations. All members are entitled to propose, speak, and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held four times a year. To be chosen for the office of the eldership in the congregation a person must be a communicant and voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office is undertaken by the Kirk Session together with the congregation. 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. Clogherney 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.
Presbyter an CLOGHERNEY CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT 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 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. Clogherney 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 fulfi1Sing God's mission to our world. The congregation's mission purposes are, by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Chrisvs people of all ages, which: is increasingly characterised by love for God, and love and concern for others; is committed to the historic Christian gospel as revealed in the Bible; is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being: A covenant community: where our relationships are rooted in the promises of God by living faithfully toward him and toward one another An intergenerational community: where adults intentionally take the lead to engage with. encourage, and nurture younger members to maturity in Christ. - An outward looking community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.
an CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to visit. The Sacrament of the Lord's Supper is observed on three 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 number of organisations including Sunday School Youth Fellowship Presbyterian Women's Group Bowling Club Campaigners ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation meets for worship each Sunday at 12:00 noon. Tea and Coffee is served following the service. During the week from September to May the Midweek Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. At 31 December 2023 there were 230 communicant members and 126 families in total connected with the congregation. The average weekly attendance at morning worship was 85. There were three baptisms. We sadly lost some of our members during the year. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the other members. Mlssion and outreach The campaigners group is still attracting over forty from within the congregation and across the community each Friday evening. A Holiday Bible Club was held on the first week of July and children from the surrounding area came along. During the year, collections and donations were given to Presbyterian Children's Society, Tearfund, RUC/UDR Benevolent Fund, LEMOF and various other missions.
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond 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, assists 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 denominations annual World Development Appeal. Moderators Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property As our Church is only a couple of years old after having been rebuilt it is in very good condition. No repairs nor painting were required during the year. Organisation Sunday School takes place on Sunday mornings at 11:00am from September to June. There are eight teachers and 30 children using the Go Teach material. Children's Church and Creche are available during most Sunday services. Youth Fellowship meets two Sundays evenings a month. Midweek Fellowship meet fortnightly, and the Presbyterian Women's Group usually met once a month. The Bowling Club met on Monday nights. The Craft Club also intends to meet on the 1st & 3rd Thursday of the month during the incoming year. Campaigners meet in Clogherney Presbyterian Church, weekly, on a Friday night.
an CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with the different 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 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 noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities, and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 99 contributing families during the year (100 in the previous year 2022) donating a total of £52,296 (£44,931 in the previous year.) A further £26,880 was raised through building fund envelopes (£26,595 in the previous year). We have our Loan with the Danske Bank paid off, but still have an Interest Free Loan of £30,000 at the end of December 2023 Total Income generated by the congregation during the year was £154,975 compared to £143,228 in the previous year with expenses totalling £148,850 (£83,270 in the previous year). 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 Trustees have elected under Section 64(3) of the Charities Act {Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on ioth April 2024 and signed on its behalf by Rev Robert McFaul (Minister) Miss Ruth Kerr
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of Clogherney Presbyterian Church for the year ended 31 December 2023, which are set out on pages 11-18. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act {Northern Ireland) 2008. It is our responsibility to: Examine the accounts under section 65 of the Charites Act Follow the procedures laid down in the general Direction given by the Commission under section 65(9)(b) of the Charities Act State whether particular matters have come to our attention. Basis of independent examinees report We have examined your charity accounts as required under section 65 of the Charites Act and our examination was carried out in accordance with the general Directions given by the Charity Commission Our 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 you as charity trustees concerning any such matters. Our role is to state whether any material matters have come to our attention giving us cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charites Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters (l) 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. Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ Date: 12 ILL) 2_4_ 10
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY Receipts and Payments Account for the year ended 31 December 2023 Note Unrestricted Restricted Funds Funds Endowment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 64,486 816 2,825 814 1,742 70,329 134,815 816 3,825 1,487 13,782 126,161 204 3,824 1,611 11.428 1.000 673 12,040 70,683 84,042 250 154,725 250 143,228 Sale of fixed assets Loans Received Total Receipts 70,683 84,292 154,975 143,228 Payments Raising Funds Charitable activities Other 62,835 53,896 12,119 116,731 12,119 69,478 13,792 62,835 66,015 128,850 83,270 Purchase of fixed assets Loan Repayments 10 20,000 20,000 Total Payments 62,835 86,015 148,850 83,270 Net receipts / (payments) Transfers between funds 7,848 {3,885) (1,723} 3,885 6,125 59,958 Net movement in funds Funds brought forward 3,963 78,973 2,162 49,631 6,125 128,604 59,958 68,646 Funds carried forward 12 82,936 51,793 134,729 128,604 11
an CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 78,973 3,963 49,631 2,162 128,604 6,125 68,646 59,958 Bank and Cash at end of year 82,936 51,793 134,729 128,604 Bank & Cash Balances Bank Current Accounts Cash 134,658 71 128,199 405 134,729 128,604 Other Assets Fixed Assets- Note 10 Investments - Note 11 63,542 58,257 63,542 58,257 Liabilities Loans - interest free loans {30,0001 (50,000) {30,0001 (50,000) Approved by the Kirk Session at a meeting on 10th April 2024 and signed on its behalf by Rev Robert McFaul Miss Ruth Kerr 12
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POUCIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in2 accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015) to prepare its accounts on a receipts and payments basis. The congregation has reviewed the basis on which it prepares its accounts and in order that these are prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or cash balances on the first day of the financial year. Any other funds which the congregation holds, in particular investments, are disclosed on the Statement of Assets and Liabilities. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion. the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and {b) 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. 13
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Freewill offerings Loose collections Harvest Donations and gifts Gift Aid Legacies and bequest 52,296 1,019 30,080 82,376 1,019 9,440 23,429 18,551 80,555 470 9,630 24,668 10,838 9,440 21,874 8.935 1,555 9,616 64,486 70,329 134,815 126,161 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Grants Fundraising events 600 216 600 216 204 816 816 204 4. OTHER TRADING ACTIVITIES Unrestrlcted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Letting of premises 2,825 1,000 3,825 3,824 2,825 1,000 3,825 3,824 14
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Deposit interest General Investment Fund 220 594 28 645 248 1,239 323 1,288 814 673 1,487 1,611 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Periodicals and magazines Joint charge- share of costs Organisational income Incidental Fund income 1,742 1,742 11,040 1,000 3,208 6,220 2,000 11,040 1,000 1,742 12,040 13,782 11.428 7. RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Fund raising 15
an CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 9,539 422 31,053 21,138 40 9,539 422 31,918 49,623 24,586 7,383 381 23,429 16,633 21,052 865 28,485 24,546 643 643 600 62,835 53,896 116,731 69,478 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Loan interest Periodicals and magazines Organisational expenditure Incidental fund expenditure 2,208 10,989 1,130 10,989 1,130 6,905 4,679 12,119 12,119 13,792 16
an CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 10. FIXED ASSETS The congregation owns the Church premises situated at Rock Road. Sixmilecross and the associated fixtures, fittings, plant, and machinery. The congregation owns land which as an estimated value of £108,000. The congregation also own two residential properties- 50Yo of the manse which has an approximate insurance value of £210,000 and IOO¥o the caretakerfs residence which has an approximate insurance value of £200,000. The congregation has ownership of the Johnston Memorial Hall, situated in Beragh which has an approximate insurance value of £180,000. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund 63,542 58,257 63,542 58,257 17
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 12. FUND BALANCES Fund Balance at start Receipts Payment Net Transfer Balance at movement end Unrestricted Funds General Fund 78,973 70,683 162,835) 7,848 13,885) 82,936 78,973 70,683 (62,835) 7,848 {3,885) 82,936 Restricted Funds Building fund Mission and charity fund Incidental Account Organisation funds Manse land to minister 36,450 3,563 944 8,674 50,268 20,984 1,000 11,040 1,000 (48,350) 124,5471 {1,129} (10,989) (1,000) 1,918 (3,563) 1129) 51 38,368 815 12,610 3,885 49,631 84,292 186,015) (1,723) 3,885 51,793 Endowment Funds General Investment Fund Total 128,604 154,975 (148,850) 6,125 134,729 18