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SECOND MONEYMORE CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Registered Charity in Northern Ireland (NICIO5637)

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SECOND MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2024 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
SECOND MONEYMORE congregation of the Presbyterian Church in Ireland
Stonard Street
Moneymore
Magherafelt
BT45 7PY
Registered Charity in Northern Ireland (NIC105637)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of thi5 report were
Alastair Anderson
David Anderson
James Atkinson
Derek Davison
John Mccullough
Sylvia Mcmenemy
Rev Jonathan Sloan
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev J Sloan
David Anderson
Derek Davi50n
INDEPENDENT EXAMINER
Weir & Co Chartered Accountants, 25 High Street, Moneymore, Moneymore, BT45 7PA
BANKERS
Danske Bank, 38 James Street, Cookstown. BT80 8LX
SOLICITORS
None

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SECOND MONEYMORE CONGREGATION OF THE PRESBITERIAN 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 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 congregation5 assigned to it bythe 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 an elder appointed by the Kirk Session of the congregation.

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SECOND MONEYMORE CONGREGATION OF THE PRESBYfERIAN 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 dis501ved. 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. Second Moneymore
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
Scripture5 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
blessing5 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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SECOND MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
AcfiviTIES AND OBJEcfivES
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. 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
organisations including:
-sunday School and Bible Cla55
-Children's Church
-Boys Brigade (3 sections}
-Mothels 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 normally meets for worship each Sunday at 11.30am (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 31st December 2024 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.

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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 provide5 financial support for mission personnel at home
and overseas, assists congregations with the deployment of locally based staff, enables church plantingi
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.

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SECOND MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organi5atlons
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 Octoberto 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.

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SECOND MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefits to its
members and 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 standards, (the Westminster
Confession of Faith and the Shorter and Larger Catechisms} leadingto 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. Publlc 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 member5, 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, Deaconesse5, 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 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 commission Public benefit requirement statutory
guidance.

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SECOND MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
FINANCIAL REVIEW
The congregation's main source of income is member's contributions through the Weekly Freewill
Offering. There were approximately 69 contributors during the year in 2024 (65 in 2023) donating a
total of £31,863 (£30,392 in 20231.
Total income of the congregation during the year was £73,944, compared to £67,996 in the previous
year.
Total expenditure increased to £75,914 from £64,532, an increase of £11,382.
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 congregations 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 liabilitie5.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the congregation's transaction5 and disclose with reasonable accuracy at any time its financial
position. They are also responsible for 5afe8uarding the assets of the congregation and hence fortaking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Kirk Session at a meeting on 29 October 2025 and signed on its behalf by
Rev J Sloan
David Anderson

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2. MONEYMORE CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Second Moneymore Congregation of the Presbyterian Church in Ireland for the year
ended 31st December 2024. which are set out on pages 11 to 17.
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 6519) Ibl 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 65191 Ibl of the Charities Act.
My examination included a review of the accounting records kept by the charity and a preparation of the
accounts from those records. It also included consideration of any unusual items or disclosures in the accounts,
and seeking explanation5 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 examiner's statement
I have completed my examination and I have identified matters of concern in respect of the areas (11 to131 listed
above. Incomplete records have been kept for recreational accounts, monie5, totalling £1,107 in receipts and
£1,101 in payments. This has arisen due to a lack of preparation by the recreational groups within the church for
the filing of accounts. In connection with matter141 and in following the Directions of the Charity Commission for
Northern Irel nd, I have found no matters that require drawing to your attention.
Slgned:
O'IV
Date:
Seamus O'Neill FCA
Weir & Co. Chartered Accountants, 23 High Street, Moneymore, BT45 7PA.
10

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2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
For the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
45,300
7,362
3,350
3,710
52,662
3,350
3,710
7,402
6,820
56,946
3,365
3,710
3,975
7,402
6,820
Total Receipts
52,702
21,242
73,944
67,996
Payments
Raising funds
Charitable activities
Other
173
41,411
3,540
173
49,052
26,689
173
53,113
11,247
7,641
23,149
Total Payments
45,124
30,790
75,914
64,532
Net receipts / {payments)
Transfers between funds
Transfer in
7,578
(11,626)
{9,548}
11,626
(1,9701
3,464
Net movement in funds
Funds brought forward
(4,048}
35,994
2,078
12,497)
(1,970}
33,497
3,464
30,033
Funds carried forward
11
31,946
{4191
31,527
33,497
11

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2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted Endowment
Funds
Fund5
Total
Funds
2024
Total
Funds
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
35,994
14,048)
{2,497)
2,078
33,497
(1,970)
30,033
3,464
Bank and Cash at end of year
31,946
{419)
31,527
33,497
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
612
30,915
605
32,892
31,527
33,497
Other Assets
Fixed Assets- Note 10
Church Premises/contents
Manse/contents
Investment Assets
Investment funds
2,554,568
707,185
2,533,619
707,185
158,061
158,061
Gift Aid receivable on donations
4,847
7,061
3,424,661 3,405,926
Llabilities
Approved by the Kirk Session at a meeting on 29 October 2025 and signed on its behalf by
David Anderson
Rev. J Sloan
Derek A Davison
12

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2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
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 (Account5 and Reports Regulations (Northern Ireland)
2015 to prepare its accounts on a receipts and payments basi5.
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 fund5 depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise lal income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ib) 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 ba51S.
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
Unrestrlcted
Funds
Restricted
Fund5
Endowment
Fund5
Total
2024
Total
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
840
37,438
7,022
840
44,800
7,022
970
48,666
7,310
7,362
45,300
7,362
52,662
56,946
13

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2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
Income from charitable activities
3,350
3,350
3,365
3,350
3,350
3,365
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Letting of Manse lands
3,710
3,710
3,710
3,710
3,710
3,710
INVESTMENT INCOME
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Education Board Fund
National Savings
Other
46
4,920
2,436
46
4,920
2,436
73
3,865
37
7,402
7,402
3,975
14

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2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Re5trirted
Funds
Endowment
Funds
Total
2024
Total
2023
From 1st Church for Sunday Sch'l
From 1st Church for Manse a/c
NIE rebate
6,770
50
6,770
50
6,820
6,820
RAISING FUNDS
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
FWO envelopes
173
173
173
173
173
173
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restricted Endowment
Fund5
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Teaching materials
Tots r us/Bowling running costs
Donations to Missions & charities
Sunday School running costs
Shared expenses with 1st Church
2,685
242
28,215
2,685
242
28,215
253
1,101
5,452
1,781
9,323
2,442
200
26,832
120
1,338
6,135
868
15,178
253
1,101
4,506
1,781
946
9,323
41,411
7,641
49,052
53,113
15

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2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2024
Total
2023
Uti l ities/insu rance etc.
Repairs & Maintenance
Bank Fees
Other Expenses
Purchase of Investments
2,225
33
459
823
1,298
21,851
3,523
21,884
459
823
3,782
6,257
447
761
3,540
23,149
26,689
11,247
10. FIXED ASSETs/INVESTMENT ASSETS
The congregation owns the following Church premises & associated fixtures, fittings and machinery:
1} 2. Moneymore Presbyterian Church Circular Road, Moneymore, MAGHERAFELT BT45 7PY
st
Insurance value of Building5 and Contents a5 of 31 October 2024: £ 2,554,568
2) 2nd Moneymore Presbyterian Manse 10 Ministers, Walk, Moneymore, MAGHERAFELT BT457QE
Insurance value of Buildings and Contents as of 31st October 2024: £ 707,185
The congregatlon has reviewed the basis on which it prepares its accounts and in order that these are
prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds
which are not held in bank or cash balances. Any other funds, which the congregation holds, in
particular investments, are disclosed on the Statement of Assets & Liabilities.
16

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2nd MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
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
35,389
605
52,695
45,124
7,571
(11,626)
31,334
612
35,994
52,702
45,124
7,578
{11,626}
31,946
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
6,360
863
{14,538}
2,243
1,781
462
80
6,902
470
1,333
5,247 (10,589}
721
1,298
4,506
253
1,101
21,851
11,298)
(721)
74
3,785
327
1,107
13,780
195
983
3,640
269
989
677
18,071)
5,108
(2,497)
21,242
30,790
19,548)
11,626
1419}
Total
33,497
73,944
75,914
11,9701
31,527
17