Second Moneymore Congregation of the Presbyterian Church In
Ireland. Trustees Annual Report and Financlal Statements for the year
ended 31st December 2022.
Registered Charity in Northern Ireland (NIC105637)
The Trustees present their Annual Report and Financial Statements for the
year ended 3 1st December 2022 including a Statement of Assets and
Liabilities as at that date.
Reference and Administrative Details Second Moneymore Congregation of
the Presbyterian Church in Ireland, Circular Road, Moneymore, Magherafelt.
BT45 7PY. Registered Charity in Northern Ireland (NIC1056371 Charity
Trustees The Charity Trustees who served during the year or who were
trustees at the date of this report were Alastair Anderson David Anderson
John Anderson James Atkinson Derek Davison John Mccullough Sylvia
Mcmenemy Rev. Jonathan Sloan.
Principle Office Bearers Minister - Rev. J Sloan
Clerk of Session - Kenneth Brown
Treasurer - Derek Davison
Independent Examiner: Weir & Co, 25 High Street, Moneymore, BT45 7PA
Bankers: Danske Bank, 38 James Street, Cookstown. BT80 8LX
Solicitors - None
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
administrating 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 Congregation. All members are entitled to propose,
speak and exercise equal votes as meetings, except that the Moderator: the
Minister in active duty in the congregation has no deliberative but only a
casting vote. Stated meetings of Kirk session are held: On the first Tuesday
of January, March, May and November. The second Tuesday of September,
and the First Sunday morning of October and the Second Sunday morning
of May before communion Service. Ad hoc meetings, to deal with important
business that can't wait until the next stated meeting, can take place
providing all Kirk Session members are given notice. To be chosen for the
office of 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 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. Second Moneymore Congregation of the Presbyterian
Church in Ireland has been assigned to the Tyrone Presbytery of the
Presbyterian Church in Ireland. The membership of the Presbytery consists
of the active Ministers of congregations assigned to it by the General .

Assembly, Ministers who have retired from active duty and elder
appointed by the Kirk Session of the congregation.
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 de8Jing 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 a￿d 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.
Second Moneymore Congregation of the Presbyterian Church is a
congregation of the Presbyterian Church in Ireland. The Presbyterian
Church in [rela￿d, 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 purpose is: 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
blessing of God that belongs 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.
Activities and Obj ectives
The congregation meets for worship every Sunday and visitors are welcome
to join. The Sacrament of the Lord's Supper is observed on three occasions
during the year, in January, May and October for 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 wide range of organisation including: _sunday
School and Bible Class -Children's Church -Boys Brigade (3 sections)
Mother's and Toddlers group -Girl Guides (4 sections) -youth Fellowship
Afternoon Fellowship (Senior citizen's group) -Presbyterian Women
Badminton (2 sections) -Bowling Club
Achievements and Performance
Worship and Prayer. The Congregation nonnajly meets for worship each
Sunday at I1.30am (all year) and at 7pm from October to June. During the
week the Bible Study {Wednesday nights from October to May) provides an
opportunity for members to meet together for fellowship, to study the
scriptures and for a time of prayer.
At 3 1st December 2022 there were approximately 64 communicant member
and approximately 68 families connected with the congregation. The
average attendance at morning worship is 120 people.
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 or
elders.

Mission and Outreach.
Over the past year the congregation has been involve in different outreaches.
The BB, Girl Guides, Mother and Toddler group and Bowling Club consist of
people drawn from the local community who belong to other churches and
none. We also have hosted some of the local primary schools to a tour of the
church building.
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.
The congregation also contributed to the denominational World Development
Appeal, Sunday School project, Presbyterian Children's Society, Presbyterian
Woman's Mission Fund, Moderator's Syria Appeal and other charities not
directly associated with PCI.
Presbytery
The Congregation was represented at the regular meetings of Presbytery by
our Minister and one of our elders. This provides an important link between
the congregation and the wider structure 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 Building, Belfast in June.

Property
No work was carried out to 2nd Moneymore Meeting House.
Organisations
Every Sunday morning from September to June, Sunday school and Bible
Class meet in the Church hall. There are around 40 children and young
people aged 5- 15 attending each week. Youth Fellowship meets twice a
month with around 7 young people attending.
On Monday night, the bowling Club meets with around 30 members. The
club participated in several competitive matches through the year.
On Tuesday night Badminton club meets in two sections, with around 20
people aged from 8 upwards.
Wednesday morning is the mothers and Toddlers group, with around 30
babies, toddlers and their carers. They went on trips in the local area
having a Teddy Bear's Picnic. Once a month on a Wednesday afternoon
from October to April, the Afternoon Christian Fellowship meets with around
20 attending. Wednesday night is BB night when all three sections of the
BB meet from September to April. There are around 100 boys in attendance
each night. Midweek meeting for Prayer and Bible study meets on
Wednesday night with around 16 people attending from October to May.
Thursday morning during September to April, the Ladies, bible study meets
in the church, with around 20 ladies attending. On Thursday night
Rainbows and Brownies meet from September to May with around 40 girls
in attendance. Then on Friday night the Men's bible study meets with
around 10 men in attendance. And On Saturday night Guides and Rangers
meet from September to June with around 30 girls in attendance.
Volunteers
The Trustees wish 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.

Public Benefit Statement
The Presbyterian Church in Ireland meets the public benefit requirement by
providing benefits to its members a￿d general public by making known the
Christian Gospel of the Lord Jesus Christ through the advancement of
religion.
The public 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 Sta￿dardS, (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 advertisements, 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 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 Presbyteria￿ 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 aJ]d individual members
of the public.
The Kirk Session has had regard to the Charity commission Public benefit
requirement statutory guidance.
Financial review
The congregation's mains source of income is member's contributions
through the Weekly Freewill Offering. There were approximately 65
contributors during the year in 2022 donating a total of £28,674 (£27,018 in
2021).
Total income of the congregation during the year was £75,601, compared to
£49,979 in the previous year.
Total expenditure increased to £78, 184 in 2022 from £39,693 in 202 1.
Statement of Trustees responsibilities
The trustees are responsible for preparing the annual report and the
fmancial statement 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) 208
to prepare a receipts and payment account and a statement of assets and
liabilities.
The Trustees 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..
.￿￿. and signed on
behalf by Rev. J Sloan, Derek Davison & Kenneth Brown.
T&

an
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2" MONEYMORE CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Second Moneymore Congregatlon of the Presbyterian Church in Ireland for the year
ended 31st December 2022, which are set out on pages 10 to 16.
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 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 65191 Ibl of
the Cha rities 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 {91 (b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a preparation of the
account5 from those records. It also included consideration of any unusual items or disclosures in the accounts,
and seeking explanations from you a5 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:
I, That accounting records were not kept in accordance with section 63 of the Charitie5 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 examiner's statement
I have completed my examination and I have identified matters of concern in respect of the area5111 to131 listed
above. Incomplete records have been kept for recreational accounts, monies, totalling £1,282 in receipts and
£1,338 in payments. This has arisen due to a lack of preparation by the recreational group5 Wlthin the church for
the filing of accounts. In connection with matter141 and in following the Directions of the Charity Commission for
Northern Ire
d, I have found no matters that require drawing to your attention.
Signed:
P 4JAd /[4
Date: 31 October 2024
Seamus O'Neill FCA
Weir & Co. Chartered Accountants, 23 Hlgh Street, Moneymore, BT45 7PA.

an
2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY {Receipts and Payment5 Account)
For the year ended 31 December 2022
Note Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
42,441
6,746
2,809
1,836
49,187
2,809
1,836
4,075
17,696
42,660
886
1,752
3,857
825
4,075
17,696
Total Receipts
46,515
29,086
75,601
49,979
Payments
Raising funds
Ch aritable activities
Other
170
29,535
4,245
170
39,232
38,782
177
26,722
12,794
9,697
34,537
Total Payments
33,950
44,234
78,184
39,693
Net receipts / (payments)
Transfers between funds
Transfer in
12,565
(9,588)
115,148)
9,588
12,583)
10,286
Net movement in funds
Funds brought forward
2,977
44,048
15,5601
(11,432}
(2,583)
32,616
10,286
22,330
Funds carried forward
11
47,025
(16,9921
30,033
32,616
io

an
2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestricted
Fund5
Restricted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
44,048
2,977
{11,432)
(5,560)
32,616
12,5831
22,330
10,286
Bank and Cash at end of year
47,025
(16,992)
30,033
32,616
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
602
29,431
600
32,016
30,033
32,616
Other Assets
Fixed Assets - Note 10
Church Premises/contents
Manse/contents
Investment Assets
Investment funds
2,356,855
657,846
2,192,424
611,950
158,061
158,061
Gift Aid receivable on donation5
7,061
6,342
3,179,823 2,968,777
Liabilities
Approved by the Kirk Session at a meeting on L.l.i.o.l.&&.tand signed on its behalf by
Kenneth Brown
Rev. J Sloan
Derek A Davison
T6NL-
ILJr
11

an
2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
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.
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 balance5, 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.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted Endowment
Fund5
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
481
35,574
6,386
481
42,320
6,386
105
36,049
6,506
6,746
42,441
6,746
49,187
42,660
12

an
2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities
2,809
2,809
886
2,809
2,809
886
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Letting of Manse lands
1,836
1,836
1,752
1,836
1,836
1,752
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Education Board Fund
National Savings
Other
39
4,001
35
39
4,001
35
38
3,766
53
4,075
4,075
3,857
13

an
2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
From 1st Church for Sunday Sch'l
From 1st Church for Manse a/c
From 1st Church for Property a/c
17,696
17,696
825
17,696
17,696
825
RAISING FUNDS
Unrestrlrted
Fund5
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
FWO envelopes
170
170
177
170
170
177
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Teaching materials
Tots r u5/Bowling running costs
Donations to Missions & charities
Sunday School running costs
Shared expenses with 1st Church
2,465
200
14,660
2,465
200
14,660
3,624
200
8,823
1,338
7,571
788
1,338
7,657
788
12,125
355
4,632
327
9,762
86
12,125
29,535
9,697
39,232
26,722
14

an
2. MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
Utilities/i nsurance etc.
Repairs & Maintenance
Bank Fees
Other Expenses
Purchase of Investments
2,895
138
460
752
1,183
33,354
4,078
33,492
460
752
3,102
3,966
95
631
5,000
4,245
34,537
38,782
12,794
10. FIXED ASSETSIINVESTMENT ASSETS
The congregation owns the following Church premises & associated fixtures, fittings and machinery:
1) 2nd Moneymore Presbyterian Church Circular Road, Moneymore, MAGHERAFELT BT45 7PY
Insurance value of Building5 and Contents as of 315t October 2022: £ 2,356,855
21 2nd Moneymore Presbyterian Manse 10 Ministers, Walk, Moneymore, MAGHERAFELT BT457QE
Insurance value of Buildings and Contents as of 315t October 2022: £ 657,846
The congregation ha5 reviewed the basis on which it prepares it5 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. Any other funds, which the congregation holds. in
particular investments, are disclosed on the Statement of Assets & Liabilities.
15

an
2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd}
31 December 2022
11. FUND BALANCES
Fund
Balance
at start
Receipts
Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
No l General a/c
Virgin money deposit
43,448
600
46,513
33,950
12,563
{9,5881
46,423
602
44,048
46,515
33,950
12,565
(9,5881
47,025
Restricted Funds
No 2 Sunday School a/c
No 5 Choir/Organ a/c
No 8 Property a/c
No 9 Charitable Objects a/c
Tots R Us
Bowling club
Manse a/c
4,316
896
(18,583)
1,527
788
739
65
5,120
43
939
{4,694} {24,8391
825
1,562
7,571
(1,562)
(8251
6,746
195
1,057
687
195
1,001
592
1,282
19,531
1,338
32,975
156)
113,444)
13,349
{11,432)
29,086
44,234
{15,1481
9,588
{16,992)
Total
32,616
75,601
78,184
12,583)
30,033
16