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2025-12-31-accounts

Presbyteryan

GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

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

Registered Charity in Northern Ireland (NIC105629)

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| CHARITY TRUSTEES | The Charity Trustees who served during the year or who were trustees at the date of this report were

) INDEPENDENT EXAMINER | McFarland Arnold & & Co

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Presbyterian
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GORTIN 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

Gortin Congregation of the Presbyterian Church in lreland

73 Main Street

Gortin

Co. Tyrone

BT79 8NH

Registered Charity in Northern Ireland (NIC105629)

|Rev Jonathan Boyd (resigned 4 November 2025) Rev Gunther Andrich (appointed 4 November 2025) | Adrian Thomas Adams Thomas Adams Adams

Adrian Thomas Adams Thomas Adams Adams Malcolm McKeown

PRINCIPAL OFFICE BEARERS

Convenor in charge of Vacancy Rev Gunther Andrich Clerk of Session Adrian Thomas Adams Treasurer Adrian Thomas Adams

McFarland Arnold & & Co 8 Main Street

Newtownstewart Co Tyrone BT78 4AA

BANKERS SOLICITORS Ulster Bank McConnell & Fyffe 14 High Street The Old Rectory Omagh 21 Church Street BT78 1BJ Omagh BT78 1DG

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| To be chosen for the office of the eldership in the congregation a person must be a voting member and a | regular attendant on its ordinances. The selection of those proposed to be called to the office can be either | by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. | | Presbytery | Under the Presbyterian Church in Ireland form of governance, the corporate oversight of a congregation is | the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the | congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Gortin | 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation. |

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

STRUCTURE AND MANAGEMENT

The Kirk Session

The charity trustees of the congregation are the members of its Kirk Session. Under the congregation’s governing document, The Code, the book ofthe 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 Session 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 ministers in active duty in the congregation, has no deliberative but only a casting vote.

Stated meetings of the Kirk Session are held twice yearly.

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

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 ministers 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. | Gortin congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The | Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the | Scriptures, and 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 statement is as follows:| We, the congregation of the Gortin Presbyterian Church which is part of the Presbyterian Church in Ireland, seek to worship God in a manner that reflects scripture, is passionate about people and centred in Christ. | God has revealed Himself to us as our loving Heavenly Father. He has sent his Son to be our Saviour and He has granted us His Holy Spirit to make us more like Jesus individually and corporately, and to lead us in His mission to the world. We seek to live out our faith through commitment:

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

ACTIVITIES AND OBJECTIVES

The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord’s Supper is normally 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 normally holds:

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

The congregation normally meets for worship each Sunday at 12 noon.

Two infants were presented for baptism during the year.

As well as our regular services we sought to comfort those who had been bereaved during the year.

At 31 December 2025 there were 60 communicant members and 39 families connected with the congregation. The average weekly attendance at morning worship is 25.

Pastoral care

Members of the congregation who are unable to attend church due to sickness or age are visited by the Convenor and by the elders.

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| The congregation also contributes to the denominations annual World Development Appeal and any other : special appeals.

GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd)

Mission and outreach

During 2025, members of the Congregation donated items for the Belfast City Mission Christmas Family Appeal and contributed to the Earl Haig appeal.

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, assist 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.

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| The congregation was represented at the regular meetings of Presbytery by our convenor and one of the | elders. This provides an important link between the congregations and the wider structures of the church.

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| Volunteers | The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving | on committee, maintenance of the church grounds /premises and assist with running of the Sunday School. |

GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

During 2025 the congregational donations included the following:

Presbytery

| General Assembly | The convenor and one of our elders were nominated to attend the meeting of the General Assembly of the | Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June 2025.

Property

Minor repairs completed during 2025.

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

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.

| 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).

| 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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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

FINANCIAL REVIEW

The congregation’s main source of income is members’ contributions through the Weekly Freewill Offering. There were 46 contributors during the year [50 in previous year, 2024] donating a total of £15,339 (£15,901 in previous year, 2024)

Total Income of the congregation during the year was £25,172 compared to £25,461 in the previous year. Total expenditure during the year was £12,072, compared to £12,453 in 2024.

STATEMENT OF TRUSTEE RESPONSIBILITIES

The Trustees are responsible for preparing the annua! 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 payments account and a statement of assets and liabilities.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation’s transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Kirk Session at a meeting on Ao-Aygal 202.6. and signed on its behalf by

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GORTIN CONGREGATION OF THE

PRESBYTERIAN CHURCH IN IRELAND

We report on the financial statements of Gortin Presbyterian Church for the year ended 31 December 2025 | which comprise statement of financial activities, statement of assets and liabilities and the related notes.

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to:-

Basis of independent examiner’s report

We have examined your charity financial statements as required under section 65 of the Charities Act (NI) 3008 and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (NI) 2008. The examination included a review of the accounting records kept by the charity and a comparisonofthe financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements and seeking explanations from you 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:

  1. That accounting records were not kept in accordance with section 63 of the Charities Act (NI) 2008. 2. That the financial statements do not accord with those accounting records.

  2. That the financial statements do not comply with the accounting requirements of the Charities Act (NI) 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.

  3. That there is further information needed for a proper understanding of the financial statements to be reached.

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. Hé_lacol Alynelol ¢ CO. McFarland Arnold Arnold & Co Co Chartered Accountants ° Chartered Accountants 8 Main Street Dated: &” (Marcy or bs Newtownstewart J ‘ Co Tyrone Tyrone

McFarland Arnold Arnold & Co Co Chartered Accountants 8 Main Street Newtownstewart Co Tyrone Tyrone BT78 4AA

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025

Note Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Receipts
Donations and legacies 2 16,799 2,443 - 19,242 20,404
Charitable activities 3 - - - - -
Other trading activities 4 - - - - -
Investment Income 5 2,518 2,763 - 5,281 4,175
Other 6 649 - - 649 882
19,966 5,206 - 25,172 25,461
Sale ofInvestments - - . - -
Sale offixed assets
Loans Received
-
-
-
-
-
-
-
-
-
-
Total Receipts 19,966 5,206 - 25,172 25,461
Payments
Raising funds
7 175 - - 175 180
Charitable activities 8 9,819 1,848 - 11,667 11,063
Investment costs - - - - -
Other 9 - 230 - 230 1,210
9,994 2,078 - 12,072 12,453
Purchase ofInvestments 7 - - - -
Purchase offixed assets - - - - -
Loan Repayments - - - - -
Total Payments 9,994 2,078 - 12,072 12,453
Net receipts/(payments) 9,972 3,128 - 13,100 13,008
Transfers between funds 1,603 (1,603) - - -
Netmovement infunds
Funds brought forward
11,575
72,843
1,525
31,386
-
2,000
13,100
106,229
13,008
93,221
Fundscarriedforward 12 84,418 32,911 2,000 119,329 106,229

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

STATEMENT OF ASSETS AND LIABILITIES

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |As|at|31|December|2025| |Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|Funds|Funds| |2025|2024| ||| |Funds|Reconciliation| ||| |Bank|and|Cash|at|start|of year|72,843|31,386|2,000|106,229|93,221| |Net movement|in|funds|11,575|1,525|-|13,100|13,008| |Deduct|non-cash/bank|related| |Bank and|Cash|at|end|of year|84,418|32,911|2,000|119,329|106,229| |Bank & Cash|Balances| |Investments —|Note|11|-|-| |Bank|Deposit Accounts|67,072|45,129| |Bank|Current|Accounts|52,527|61,100| |Cash|in|Hand|-|.| |119,329|106,229| |Other|Assets| |Fixed|Assets|—|Note|10| |-|Church|Premises|844,308|844,308| |-|Farmland|200,000|200,000| |-|Fixtures,|Equipment|&|vehicles|-|-| |investments —|Note|11|30,240|31,598| |Gift|Aid|receivable|on|donations|-|-| |1,074,548|1,075,906| |Liabilities| |Loans|-|-| |Other|-|-| |Approved|by the|Kirk Session|at|a meeting on|Be #4 Ayre!|Aok-b|and|signed|on|its behalf by|

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| 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 genera! purposes. . Designated funds are general funds set aside by the congregation for use in the future. |

GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 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 in accordance with the provisions in The Charities (Accounts and Reports Regulations) (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.

FUND ACCOUNTING

Endowment funds are funds, the capital of which must be retained either permanently or at the 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.

  1. DONATIONS AND LEGACIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Recorded giving 13,355 1,984 - 15,339 15,901
Loose collections 253 55 - 308 502
Donations and gifts - - - - -
Gift Aid 3,191 404 - 3,595 4,001
Legacies and bequest - - - - -
16,799 2,443 - 19,242 20,404

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

For the year ended 31 December 2025

3. CHARITABLE ACTIVITIES

Unrestricted Restricted Endowment Total Total
** ** Funds
£
Funds
£
£
Funds
£
£
£
2025
£
£
£
£

Income from charitable activities
-
-
-
-
-
Fees from weddings and funerals
-
-
-
-
-
Fundraising events - - - - -
:
Membership fees
Grants
-
-
-
-
-
-
-
-
: 4.
OTHERTRADING ACTIVITIES
2 Unrestricted Restricted Endowment Total Total
: Funds Funds Funds 2025 2024
£ £ £ £
Letting of premises - - - - -
Trading income - - - - -
5.
INVESTMENT INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Deposit interest 1,852 658 - 2,510
General Investment Fund 666 103 - 769 747
Rents investment properties - 2,002 - 2,002 2,002
Other investment income - - - - -
2,518 2,/63 - 5,281 4,175

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS (cont’d)

For the year ended 31 December 2025

6.
OTHER INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Insurance claims - - - - -
Other income 649 - - 649 882
649 - - 649 882
Payments categorised as follows:-
7.
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2025
Total
2024
£ £ £ £ £
FWO envelopes 175 - - 175 180
Fundraising events - - - - -
175 . - 175 180
8.
CHARITABLEACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2025
Total
2024
General AssemblyAssessments 571 - - 571 877
Presbyteryfees
Ministry and support staff costs
147
3,892
-
-
-
-
147
3,892
131
3,636
Congregational runningexpenses
Donations to Missions and
4,633
-
-
1,848
-
-
4,633
1,848
3,982
1,897
charities
Governance costs 576 - - 576 540
9,819 1.848 - 11,667 11,063

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) For the year ended 31 December 2025

9. OTHER EXPENDITURE

Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2025
2024

10. FIXED ASSETS

The congregation owns the Church premises situated at 73 Main Street, Gortin, Co Tyrone and the associated fixtures, fittings, plant and machinery. These have an insurance value of £844,308.

The congregation also owns a church farm consisting of approximately 29.5 acres in the townland of Dunbunraver and Rylands, Gortin, Co Tyrone. The trustees estimate a market value of £200,000 for these lands.

11. INVESTMENTS

The congregation has the following investments which are shown at market valuation.

2025 2024
General Investment Fund 30,240 31,598
Property - -
Other investments - -
30,240 31,598

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GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS (cont’d)

For the year ended 31 December 2025

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FUND BALANCES
Fund Balance Receipts Payment Surplus/ Transfer Balance
at start (Deficit) at end
£ £ £ £ £ £
Unrestricted Funds
General Fund 72,495 19,774 9,994 9,780 1,603 83,878
Dorothy Walsh & Manse 348 192 - 192 - 540
72,843 19,966 9,994 9,972 1,603 84,418
Restricted Funds
Stipend related bequests - 103 - 103 (103) -
Property/Building Fund 26,843 629 - 629 595 28,067
Congregational Missions - 2,443 1,848 595 (595) -
& Charities Fund
Church Farm Fund 2,407 2,030 230 1,800 (1,500) 2,707
Manse Investment 2,000 - - - - 2,000
Church Ladies 136 1 - 1 - 137
31,386 5,206 2,078 3,128 (1,603) 32,911
Endowment Funds
Dorothy Walsh Bequest 2,000 - - - - 2,000
2,000 - - - - 2,000
Total 106,229 25,172 12,072 13,100 ~ 119,329

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