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
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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

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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

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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
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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.

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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.

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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.

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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.

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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