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← Clogherney Congregation of the Presbyterian Church in Ireland

2025-12-31-accounts

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

Trustees Annual Report and Financial Statements for the year ended 31 December 2025

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Registered Charity in Northern Ireland (NIC105622)

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025 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

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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 RJ Clarke

Mr RS Clements Mr | McDowell Mr D Young

PRINCIPAL OFFICE BEARERS

Minister Clerk of Session Treasurer

Rev Robert McFaul Miss R Kerr MrsiClarke

INDEPENDENT EXAMINER

Hamill Mcllwaine 28-30 Old Mountfield Road Omagh BT79 7BJ

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

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BANKERS

Danske Bank

5-7 Market Street Omagh Co Tyrone

SOLICITORS

McConnell and Fyffe

21 Church Street Omagh BT78 1DG

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN 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.

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN 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 fulfilling God’s mission to our world.

The Congregation has adopted a Mission Plan for its Life and Witness. This consists of a three-fold vision to: Worship God, Obey His Word, and Do Good. The Principles which underpin the Mission Plan are the congregation’s commitment to God and the Christian Scriptures, as well as our subordinate standards of the Westminster Confession of Faith and Larger and Shorter Catechisms. The Priorities of the Mission Plan are Lord’s Day Worship for the whole church, Spiritual and Diaconal Care for those in need, Presence in the Community through Campaigners and the Johnston Memorial Hall, and Partnership with those of like mind who have similar objectives.

ACTIVITIES AND OBJECTIVES

The congregation meets for worship every Sunday and visitors are welcome. 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 madea 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 - Johnston Memorial Hall

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

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. We also meet for evening worship in the Johnston Memorial Hall.

At 31 December 2025 there were 145 communicant members and 124 families in total connected with the congregation. The average weekly attendance at morning worship was 85. There was one baptism. 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 ona regular basis by the minister, elders or by one of the other members. We are actively looking into providing wider access to the sacraments for those who are aged or infirm, and unable to attend. We also view Safeguarding as an important priority and work hard through our Safeguarding SubCommittee at protecting those in need, facilitating training for leaders and youth leaders, and keeping forms up to date.

Mission and outreach

The Campaigners group is attended by forty young people from within the congregation and across the community each Friday evening. The Johnston Memorial Hall in Beragh holds Community breakfasts, Hope Explored courses, Harvest and Easter services, Craft Fairs and Ulster Scots Summer Schools. This hall is also used by other groups such as Beragh W.I. We received a grant from the Wildlife Fund and together with an interest free loan were able to renovate the hall and make it available to the community. 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 PRESBYTERIAN 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 43 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 met on the 1t & 3'¢ Thursday of the month from October until the beginning of April. 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 PRESBYTERIAN 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 105 contributing families during the year (102 in the previous year 2024) donating a total of £54,844 (£52,254 in the previous year.) A further £16,553 was raised through building fund envelopes (£19,858 in the previous year).

Total Income generated by the congregation during the year was £212,025 compared to £159,270 in the previous year with expenses totalling £231,178 (£129,684 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 anda 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 29th April 2026 and signed on its behalf by

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Rev Robert McFaul (Minister)

Miss Ruth Kerr

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLOGHERNEY CONGREGATION OF THE

PRESBYTERIAN CHURCH IN IRELAND

We report on the accounts of Clogherney Presbyterian Church for the year ended 31 December 2025, 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:

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

Independent examiner’s statement

We have completed our examination and have no concerns in respect of the matters (1) to (4) 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 Mclilwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ

Date: i/ wi 2a

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY

Receipts and Payments Account for the year ended 31 December 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Note|Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|2025|2024| |Receipts|£|£|£|£|£| |Donations and|legacies|2|67,876|62,448|-|130,324|127,918| |Charitable|activities|3|270|65,634|~|65,904|226| |Other trading activities|4|3,061|1,000|-|4,061|3,826| |Investment|Income|5|680|1,697|-|2,377|1,800| |Other|6|2,522|6,847|-|9,369|25,250| |Sale|74,409|137,626|~|212,035|159,020| |of fixed|assets|-|300|-|300|250| |Loans|Received|-|30,000|-|30,000|-| |Total|Receipts|74,409|167,926|-|242,335|159,270| |Payments| |Raising|Funds|7|-|-|-|-|-| |Charitable|activities|8|68,608|34,347|-|102,955|84,311| |Other|9|-|10,557|-|10,557|15,373| |68,608|44,904|-|113,512|99,684| |Purchase|of fixed|assets|10|-|97,666|-|97,666|-| |Loan|Repayments|-|20,000|-|20,000|30,000| |Total Payments|68,608|162,570|-|231,178|129,684| |Net|receipts|/ (payments)|5,801|5,356|-|11,157|29,586| |Transfers|between|funds|(21,524)|21,524|-|-|-| |Net movement|in funds|(15,723)|26,880|-|11,157|29,586| |Funds brought forward|89,089|75,226|-|164,315|134,729| |Funds|carried forward|12|73,366|102,106|-|175,472|164,315|

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Presbyterian

CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES

As at 31 December 2025

As at 31 December 2025
Unrestricted Restricted Endowment Total Total
Funds Funds Funds Funds Funds
2025 2024
£ £ £ £ £
Funds Reconciliation
Bankand Cash at start ofyear 89,089 75,226 - 164,315 134,729
Netmovement infunds (15,723) 26,880 - 11,157 29,586
Bank and Cash at end ofyear 73,366 102,106 - 175,472 164,315
Bank & Cash Balances
Bank CurrentAccounts 175,050 164,299
Cash 422 16
175,472 164,315
Other Assets
Fixed Assets — Note 10
Investments —Note 11 63,673 66,533
63,673 66,533
Liabilities
Loans—interest free loans (10,000) -
(10,000) -

Approved by the Kirk Session at a meeting on 29% April 2026 and signed on its behalf by

Rev Robert McFaul

Miss Ruth Kerr

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

  1. ACCOUNTING POLICIES

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 ona receipts and payments basis.

The congregation has reviewed the basis on which it prepares its accounts and in order that these are prepared ona 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.

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS 31 December 2025

  1. DONATIONS AND LEGACIES

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|2025|2024| |£|£|£|£|£| |Freewill|offerings|54,844|16,553|-|71,397|72,112| |Loose|collections|1,348|1,532|-|2,880|967| |Harvest|~|9,905|-|9,905|9,955| |Donations|and|gifts|1,150|26,912|-|28,062|26,311| |Gift Aid|10,534|7,546|-|18,080|18,573| |Legacies|and|bequest|-|-|-|-|-| |67,876|62,448|-|130,324|127,918| |CHARITABLE|ACTIVITIES| |Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|2025|2024| |£|£|£|£|£| |Grants|-|63,034|-|63,034|-| |Fundraising events|270|2,600|-|2,870|226| |270|65,634|-|65,904|226| |4.|OTHER TRADING|ACTIVITIES| |Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|2025|2024| |£|£|£|£|£| |Letting|of premises|3,061|1,000|-|4,061|3,826| |3,061|1,000|-|4,061|3,826|

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3. CHARITABLE ACTIVITIES

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS

31 December 2025

5. INVESTMENT INCOME

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
Deposit
interest
General Investment Fund		 £
177
503		 £
574
1,123		 £
-
-		 £
751
1,626		 £
211
1,589
680 1,697 - 2,377 1,800
6.
OTHER INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
Other
income
Jointcharge—share ofcosts
Organisational income
Incidental Fund income		 £
1,495
1,027
-
-		 £
-
-
5,847
1,000		 £
-
-
-
-		 £
1,495
1,027
5,847
1,000		 £
2,190
403
21,657
1,000
2,522 6,847 - 9,369 25,250

7. RAISING FUNDS

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
Fund raising £
-		 £
-		 £
-		 £
-		 £
-

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS

31 December 2025

8.
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
GeneralAssemblyAssessments 9,123 - - 9,123 10,594
Presbyteryfees 482 - - 482 428
Ministryand supportstaff costs 35,541 1,168 - 36,709 32,488
Congregational running expenses 22,652 12,378 - 35,030 19,086
Donations to Missions and - 20,801 - 20,801 20,905
charities
Governance cosis 810 - - 810 810
68,608 34,347 - 102,955 84,311
9.
OTHER EXPENDITURE
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Organisational expenditure - 8,226 - 8,226 13,236
Incidental fund expenditure - 2,331 - 2,331 2,137
- 10,557 - 10,557 15,373

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025

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 — 50% of the manse which has an approximate insurance value of £210,000 and 100% the caretaker’s 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.

2025 2024
£ £
General Investment Fund . 63,673 66,533
63,673 66,533

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CLOGHERNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

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12. FUND BALANCES

Fund Balance at Receipts Payment Net Transfer Balance at
start movement end
£ £ £ £ £ £
Unrestricted Funds
General Fund 89,089 74,409 (68,608) 5,801 (21,524) 73,366
89,089 74,409 (68,608) 5,801 (21,524) 73,366
Restricted Funds
Buildingfund 48,077 33,574 (1,991) 31,583 - 79,660
Mission and charityfund - 20,861 (20,801) 60 - 60
IncidentalAccount 678 1,000 (2,331) (1,331) 1,000 347
Organisation funds 7,641 5,847 (8,226) (2,379) (476) 4,786
General account restricted - —-«1,486 (1,286) 200 - 200
Johnston Memorial Hall 18,830 105,158 (127,935) (22,777) 21,000 17,053
75,226 167,926 (162,570) 5,356 21,524 102,106
Endowment Funds
General Investment Fund
Total 164,315 242,335 (231,178) 11,157 - 175,472

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