Presbyter an CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (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 2024 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-off icio 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 OF THE 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 arting 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 fulfilling 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 Christ's 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 PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT AcfiviTIES 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 2024 there were 145 communicant members and 121 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 member5. Mission 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 OFTHE 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. Organisations, 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.
CLOGHERNEY CONGREGATION OF THE PRE5BYfERIAN 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, 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 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 102 contributing families during the year (99 in the previous year 2023) donating a total of £52,254 (£52,296 in the previous year.) A further £19,858 was raised through building fund envelopes (£26,880 in the previous year). We had an Interest Free Loan of £30,000 at the end of December 2023 which we paid off in full in the year. Total Income generated by the congregation during the year was £159,270 compared to £154,975 in the previous year with expenses totalling £129,684 (£148,850 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. th Approved by the Kirk Session at a meeting on 9 April 2025 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 2024, 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 examiner's 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 {11 to (4) listed above and in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no rnatter that require drawing to your attention. amill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ Date: 251412 10
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY Receipts and Payments Account for the year ended 31 December 2024 Note Unrestricted Restricted Endowment Funds Funds Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 67,982 226 2,826 922 2,593 59,936 127.918 226 3,826 1,800 25,250 134,815 816 3.825 1.487 13,782 1,000 878 22,657 74.549 250 84,471 159,020 250 154,725 250 Sale of fixed assets Loans Received Total Receipts 74,799 84,471 159,270 154,975 Payments Raising Funds Charitable activities Other 62,206 22,105 15,373 84,311 15,373 116,731 12,119 62,206 37,478 99,684 128,850 Purchase of fixed assets Loan Repayments 10 30,000 30,000 20,000 Total Payments 62,206 67,478 129,684 148,850 Net receipts / {payments) Transfers between funds 12,593 (6,440) 16.993 6,440 29,586 6,125 Net movement in funds Funds brought forward 6,153 82,936 23,433 51,793 29,586 134,729 6.125 128,604 Funds carried forward 12 89,089 75,226 164,315 134,729 11
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES A5 at 31 December 2024 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 82,936 6,153 51,793 23,433 134,729 29,586 128,604 6,125 Bank and Cash at end of year 89,089 75,226 164,315 134,729 Bank & Cash Balances Bank Current Accounts Cash 164,299 16 134,658 71 164,315 134,729 Other Assets Fixed Assets- Note 10 Investments- Note 11 66,533 63,542 66,533 63,542 Liabllities Loans- interest free loans {30,000) (30,0001 Approved by the Kirk Session at a meeting on 9th April 2025 and signed on its behalf by Rev Robert McFaul Miss Ruth Kerr 12
an CLOGHERNEY CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 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 2024 DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Freewill offerings Loose collections Harvest Donations and gifts Gift Aid Legacies and bequest 52,254 922 19,858 45 9,955 22,256 7,822 72,112 967 9,955 26,311 18,573 82,376 1,019 9,440 23,429 18,551 4,055 10,751 67,982 59,936 127,918 134,815 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Grants Fundraising events 600 216 226 226 226 226 816 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Letting of premises 2,826 1,000 3,826 3,825 2,826 1,000 3,826 3,825 14
an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Deposit interest General Investment Fund 168 754 43 835 211 1,589 248 1,239 922 878 1.800 1,487 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Other income Joint charge- share of costs Organisational income Incidental Fund income 2,190 403 2,190 403 21,657 1,000 1.742 11,040 1,000 21,657 1,000 2,593 22,657 25,250 13,782 7. RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Fund raising 15
an CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total Z023 General Assembly Assessments Presbytery fees Ministry and sUPPOrt staff costs Congregational running expenses Donations to Missions and charities Governance costs 10,594 428 31,639 18,485 250 10,594 428 32,488 19,086 20,905 9,539 422 31,918 49,623 24,586 849 601 20,655 810 810 643 62,206 22,105 84,311 116,731 OTHER EXPENDITURE Unrestrlcted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Loan interest Periodicals and magazines Organisational expenditure Incidental fund expenditure 13,236 2,137 13,236 2,137 10,989 1,130 15,373 15,373 12,119 16
Presbyter an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 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- 500A of the manse which has an approximate insurance value of £210,000 and 100% 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. 2024 2023 General Investment Fund 66,533 63,542 66,533 63,542 17
Presbyter an CLOGHERNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2024 12. FUND BALANCES Fund Balance at start Receipts Payment Net Transfer Balance at movement end Unrestricted Funds General Fund 82,936 74,799 162,2061 12,593 {6,440) 89,089 82,936 74,799 (62,2061 12,593 (6,440) 89,089 Restricted Funds Building fund Mission and charity fund Incidental Account Organisation funds Manse land to minister 38,368 40,159 20,655 1,000 21,657 1,000 (30,450} (20,6551 (2,1371 113,2361 {I,ooo> 9,709 48,077 815 12,610 11,1371 8,421 1,000 5,440 678 26,471 51,793 84,471 (67,4781 16,993 6,440 75,226 Endowment Funds General Investment Fund Total 134,729 159,270 (129,684) 29,586 164,315 18