Presbyter
an
CARLISLE ROAD 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 {NIC105634)

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CARLISLE ROAD 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 2023
including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Carlisle Road Congregation of the Presbyterian Church in Ireland
Carlisle Road
Londonderry
BT48 6JP
Registered Charity in Northern Ireland (NIC105634)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Rev Ross Kernohan
Mrs Shirley Hunter
Mrs Anne Burke
Mr Stewart Ramsey
Mr Samuel Stevenson
Mrs Elizabeth Adair
Mrvictorwray
Mrs Carol Neely
Mr Trevor Galbraith
Mr Derek Moore
Mr David Mccarter
PRINCIPAL OFFICE BEARERS (At date of this report)
Minister
Clerk of Session
Treasurer
Rev Ross Kernohan
Mr Trevor Galbraith
Mr Stewart Ramsey

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CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
INDEPENDENT EXAMINER
Owen McLaughlin
Chartered Accountant
300 Seacoast Road
Limavady
Co. Londonderry
BT49 OJY
BANKERS
Ulster Bank
Da Vinci Complex
Londonderry
BT48 8JB
Cambridge & Counties Bank
Charnwood Court
5B New Walk
Leicester
LEI 6TE
Hampshire Trust Bank
PO Box 74003
London
EC2P 2QR
SOUCITORS
A D Mcclay & Co
l Limavady Road
Londonderry
BT47 6JU

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CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvd)
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 Session has delegated to its Congregational Committee the
temporal affairs of the congregation including administering all fund5 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 congregation5. 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 at least twice a year. During 2023 Kirk Session met 13 times.
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. Carlisle Road
congregation of the Presbyterian Church has been assigned to the Derry and Donegal 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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CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
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 dea ling 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 con515ts 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.
Carlisle Road 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 member5 to play their part in fulfilling God's mission to ourworld.
The congregation's mission purpose5 is to serve Christ in the church, in the community, and in the world
by equipping Christians to worship God, extend his kingdom and show Jesus through friendship 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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CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
ACTIVITIES AND OBJEcfivES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of
the Lords Supper is normally observed on several 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'5
Supper. The congregation normally holds regular Mid-week Bible Study and Prayer meetings and has a
wide range of organisations including
Sabbath School
Bible Class
Girls, Brigade
Crèche
Holiday Bible Club
Presbyterian Women
Choir Practices
Craft & Chatter Group
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 11.30 am. During the week the Mid-week
Bible Study and Prayer meetings provide an opportunity for members to meet together for fellowship, to
study the scripture5 and for a time of prayer.
We partnered with EbrinEton Presbyterian Church once a month for café church, taklng it turn about to host.
As well as our regular services during the year there was I marriage service this year. The minister
conducted 8 funeral seniices and brought comfort to those who had been bereaved during the year.
At 31 December 2023 there were 305 communicant members and 183 families connected with the
congregation. The average weekly attendance at morning worship 15 80.
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 and elders. A monthly news bulletin containing details of future events is
distributed.

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CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
Mission and outreach
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 rnission 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, as51Sts with the running cost5 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
Tearfund Royal British Legion Outreach Workers Various Missionaries
The Presbyterian Women provide support for forei8n and other missions. The Girls, Brigade hold an
annual collection for The Presbyterian Children's Society.
The congregation supports the Samaritan's Purse shoebox appeal. This involves filling wrapped shoe
boxes with small gifts of toys, sweets, toiletries etc. which are then transported to disadvantaged children
in Eastern Europe.
During Holy Week mid-day services were held in the church and tea and refreshments were served
afterwards in the church hall and many visitors took the opportunity to avail of these services.
Several times during the year appeals were made for support for the Pantry Project a local
interdenominational food bank.
We have continued to build a relationship with Damien House, Foyle Haven and Foyle Valley Hostels to
help support and encourage those with addiction. This involved gifts at Christmas and Easter, hosting a
carol service and other activities as and when the need arose.
The congregation have employed a Youth and Outreach Worker, who goes into the Fountain Primary
School to help with RE lessons and assemblies.
Door to door outreach was carried out in the Fountain housing estate and surrounding streets and a
drop in café was held in the church hall.
The church is registered with Onus as a safe space.
We have sought to build a working relationship with the Derry and Strabane Council and the Heritage
Vantage Group.
The congregation maintains a web presence.

Presbyter
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CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and 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 A55embly of the
Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June 2023
Property
The Church Property Sub-committee regularly reviews the fabric of its suite of buildings and brings
recommendations to the Church Committee for work required to the premise5. The church undertakes
preventative maintenance and repairs any damaged property or equipment on a timely basis. During the
year the church expended £6060 on renovating the kitchen and the purchase of appliances. A CCTV
Security System was installed at a cost of £1960.
Organisations
The trustees are proud to support the following list of organisations which under normal circumstances
meet on a regular basis.
Sabbath School and Bible Class. Total enrolment was 20 children with a total staff of 8.
Presbyterian Women {PW). Open to all ladies of the congregation and meet bi-weekly from October to
March with an average membership of 16. They enjoy a wide variety of topics of events and talks.
Girls, Brigade IGB). Meet weekly (except summer months) with a membership of 22. Girls are tsught
scripture lessons and enjoy many physical activities and hold an annual parents evening and display.
Church Choir. Practices are held weekly from September to April with a membership of 14. The Choir
leads the praise every Sunday and provide5 special music for Harvest, Christmas and Easter.
Use of Halls.
Apart from church organisations the halls are used for community music examinations under the auspices
of the Associated Board of the Royal Schoo15 of Music and also for General and Local Government
Elections.
Volunteers
The Tru5tee5 Wlsh to acknowledge their deep appreciation of those who give freely of their time by
serving on committees and helping with organisations and other church activities.
Thanks and appreciation must also go to our Congregational Committee as they administer our funds and care
for our property to keep it fit for purpose.

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CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conYd)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its
member5 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 a5 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 notice boards, 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 organi5ations, charities and individual member5 of the
public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory
guidance.

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CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
FINANCIAL REVIEW
The congregation's main source of income 15 members, contributions through the Weekly Freewill
Offering. There were 143 contributors during the year (150 in previous year, 20221 donating a total of
£48,671 {£43,926 in previous year, 2022)
Total Income of the congregation during the year was £94,284 compared to £75,520 in the previous year.
Total expenditure fell from £109,092 to £107,566.
srATEMENT 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 congregations total income does not exceed £250,000, the Trustee5 have elected under Section
6413) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a
statement of assets a nd l ia bi lities.
The Trustees are responsible for keeping adequate accounting record5 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 b the Kirk Session at a meeting on 9 June 2024 and signed on its behalf by
Rev Ross Kernohan
Minister
rTrevor Galbraith
erk of Session
9 June 2024
9 June 2024
10

Presbyter
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CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CARLISLE ROAD CONGREGATION
OF THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Carlisle Road Presbyterian Church for the year ended 31 December 2023,
which are set out on pages 12 to 18.
Respective responsibilities of charity trustees and examiner
As the charit￿5 trustees you are responsible for the preparation of the account5 in accordance with the
Charities Act (Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the
Commission under Section 65(9)Ib) of the Charities Act
state whether particular matters have come to my attention.
Basis of Independent examlnerfs report
I have examined your charity accounts as required under section 65 of the Charities Act and my
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.
My 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.
My role is to state whether any material matters have come to my attention giving me 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 Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require d
awing to your attention.
Owen McLaughlin
Chartered Accountant
300 Seacoast Road
Limavady
BT49 OJY
10 June 2024
li

Presbyter
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CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELANrJ
STATEMENT OF FINANCIAL AcllviTY (Receipts and Payments Account)
For the Year Ended 31 December 2023
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Receipts
Donations and Legacies
Charitable Activities
Other Trading Activitie5
Investment Income
Other
58,465
725
618
1,556
1,271
19,582
10,373
78,047
11,098
618
3,250
1,271
66,829
4,486
602
2,696
907
1.694
62,635
Sale of Investments
Sale of Fixed Assets
Loans Received
31,649
94,284
75,520
Total Receipts
62,635
31,649
94,284
75.520
Payments
Raising Funds
Charitable Activities
Earmarked Interest
821
80,957
821
97,213
1,492
770
93,480
1,459
16,256
1,492
81,778
Purchase of Investments
Purchase of Fixed Assets
Loan Repayments
17,748
99,526
95,709
8,040
8.040
13,383
Total Payments
81,778
25,788
107,566
109,092
Net Receipts / {Payments)
Transfers Between Funds
(19,143}
{610)
5,861
610
{13,282) {33,572}
Net Movement in Funds
Funds Brought Forward
(19,753)
73,224
6,471
9,098
113,282) (33,572)
82,322
115,894
Funds Carried Forward
11
53,471
15,569
69,040
82,322
12

Presbyter
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CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Note Unrestrirted
Funds
Restrlcted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank & Cash at Start of Year
Net Movement in Funds
73,224
{19,753}
9,098
6,471
82,322
115,894
{13,282) (33,572)
Bank and Cash at End of Year
53,471
15,569
69,040
82,322
Bank & Cash Balan￿5
Current Accounts
Deposit Accounts
Cash in Hand
42,541
26,178
321
54,929
26,178
1,215
69,040
82,322
Other Assets
Fixed Assets
Investments
10
Gift Aid Receivable on Donations
162,685
9,087
162,685
8,269
171,772
170,954
Liabilitles
Loans
Approved b the Kirk Session at a meeting on 9 June 2024 and signed on its behalf by
Rev Ross Kernohan
Minister
Mr
evor Galbraith
erk of Session
9 June 2024
9 June 2024
13

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CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
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 Report5) 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.
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 fund5 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.
DONATIONS AND LEGACIES
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Totsl
2023
Total
2022
Recorded Giving
L005e Collections
Donations & Gifts
In Memoriam
In Lieu of Flowers
GiftAid
Legacies & Bequest
48,671
935
400
390
10,465
2,415
948
950
3,605
1,199
59,136
3.350
1,348
1,340
3,605
8,268
1,000
51,651
3,418
400
370
1,555
9,435
7,069
1,000
58,465
19,582
78,047
66,829
14

Presbyter
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CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Income from Charitable Activities
Fundraising Events
Grants
125
600
1,873
8,500
1,998
9,100
1.686
2,800
725
10,373
11,098
4,486
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of Premises
618
618
602
618
618
602
INVESTMENT INCOME
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Totsi
2023
Total
2022
Investment Interest
Bank Interest
954
602
1,689
2,643
607
2,587
109
1,556
1,694
3,250
2,696
15

Presbyter
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CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
6. OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Totsl
2023
Total
2022
Periodicals & Calendar5
Share of Pulpit Supply Fees
Share of Manse Expenses
Refund Pulpit Supply Fees
628
240
261
142
628
240
261
142
538
249
120
1,271
1,271
907
RAISING FUNDS
Unrestrlrted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
FWO Envelopes
Fundraising Events
766
55
766
55
598
172
821
821
770
8. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2023
Totsl
2022
General Assembly Assessments
Presbytery Fees
Ministry & Support Staff Costs
Congregational Running Expenses
Donations to Missions & Charitie5
Grants Returned
Governance Costs
12,262
708
46,874
21,113
12,262
708
46,874
26,321
10,957
91
11,878
701
44,353
23,486
12,679
383
5,208
10,957
91
80,957
16,256
97,213
93,480
16

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CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
9. FIXED ASSETS
The congregation owns the church premises situated at Carlisle Road Londonderry and a manse at
Limavady Road Londonderry for the minister and the associated fixtures, fittings and equipment. These
have an insurance value of £6,531,116.
10. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2022
Permanent Endowments
Bank Deposit Accounts Fixed Term Accounts
162,685
162,685
162,685
162,685
17

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CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
11. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General
73,224
62,635
81,778 119,1431
{610}
53.471
73,224
62,635
81,778 (19,143)
{610}
53,471
Restrirted Funds
Repair & Maintenance
Mission & Charities
Investment Interest
Presbyterian Women
Sabbath School
Choir
Gir15' Brigade
Children's Church
Mid Week Bible Study
Craft & Chatter Group
1,191
451
14,572
9,765
1,492
1,970
63
60
2,611
8,040
10,597
1,492
2,041
832
66
2,232
6,532
(832)
500
1,000
8,223
619
906
40
433
4,670
920
192
295
{71)
(769)
(6}
379
835
191
427
4,659
920
{390}
(9201
463
653
361
127
102
526
294
321
1500)
9,098
31,649
25,788
5,861
610
15,569
Total
82,322
94,284
107,566 (13,282)
69,040
18