an
Registered Charlty In Northem Ireland NIC 105643
TOBERMORE CONGREGATION
OF THE
PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2023

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TRUSTEES ANNUAL REPORT
The Trustees of Tobermore Congregation of the Presbyterian Church in Ireland present their Annual Report and Financial
Statements for the year ended 31 D￿mber 2023 and a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINSTRATIVE DETAILS
Tobermore Congregation of the Presbyterlan Church in Ireland, 38 Main Street, Tobermore, Magherafelt,
Co. Londonderry BT45 5PW
Reglstered Charity in Northern Ireland (NIC 105643)
CHARITY TRUSTEES
The Charity Trustees who seNed during the year or who were trustees at the date of this report were:
Rev Trevor Boyd
Mr Ivan Brown
Mr Jim Davison
PRINCIPAL OFFICE BEARERS
Mlnlster
Interlm Clerk of se￿lOn
Treasurer
Secretary
Rev Trevor Boyd
Mr Jackie Hamilton
Mr Andrew Johnston
Mr Gareth Campbell
INDEPENDENT EXAMINER
David Lyttle & Co, Chartered Accountsnts, 15 m￿tIng Street, Magherafelt, BT45 6BN
BANKERS
Ulster Bank, 20 Broad Street, Magherafelt, BT45 6JR
SOLIcrroRS
Burnslde & Logue, 43 Main Street, Maghera, BT46 SAA

TOBERMORE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TRusfEES ANNUAL REPORT- CONT'D
srRucfuRE AND MANAGEMENT
The Interlm Sesslon
The charity trustees of the congregation are the member5 of Its Interim Session. Under the congregation's governing
document, The Code, the book of the constitution and government of the Presbyterian Church In Ireland, the Interim
Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any
congregation who are wlthln 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 Interim Session has delegated to
Its Congregational Commlttee the temporal affalrs of the congregatlon Includlng administering all funds and property
belonglng to the congregatlon. Members of the InterSm Sesslon are ex-officio members of the Congregational Commlttee.
The Interlm Session consists of the ordained minister and elerted elders of other congregations withln the Tyrone
Presbytery. All member5 are entitled to propose, speak and exerclse equal votes at meetlngs, ex￿pt that the Moderator,
the minister in active duty In the congregation, has no deliberative but only a casting vote.
Stated meetlngs of the Interim Sesslon are held each year as requi￿d.
To be chosen for the offlce of the eldershlp In the congregatlon a person must be a votlng member and a regular
attendant on its ordinances. The selection of those proposed to be called to the Offi￿ can be either by the congregation
or by the Klrk Sesslon. Members are elected If they obtain the votes of two-thirds of those who vote.
Presbytery
Under the Presbyterian Church In Ireland form of governance the corporate overslght of a congregatlon Is the
responsibility of a Presbytery which superlntends generally the spirltual and temporal affalrs of the congregatlon5
assigned to it by the General Assembly of the Presbyterlan Church In Ireland. Tobermore congregation of the PresbY(erian
Church has been asslgned to the Tyrone Presbytery of the Presbyterlan Church Sn Ireland. The membership of the
Presbytery consists malnly of the active mlnisters of congregations assigned to It by the General Assemblyi ministers
who have retired from active duty and an elder appointed by each of the Kirk Sesslons of the congregations.
The General Assembly
The General Assembly Is the supreme court of the Church, rep￿SentIng In one body the whole Church and acting as Its
supreme legislative, admlnlstratlve and judicial authorlty, 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 buslness. At the end of
buslness it 15 dissolved. The membership of the General Assembly conslsts malnly of the active ministers of each
congregation, retired ministers and a representative elder appointed by the Kirk Session of each congregation.

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TRUSTEES ANNUAL REPORT- CONT'D
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation Is the advancement of religion.
Tobermore congregation of the Presbyterlan Church is a congregation of the Presbyterian Church In Ireland. The
Presbyterian Church in Ireland, as a Reft)rmed Church within the wider body of Christ Is grounded in the Scrlptures, and
exists to love and honour God through falth in His Son and by the power of His Spirit, and to enable our members to
play their part In fulfilling God's mission to our world.
The congregatlon's mission purpose is, by the gra￿ of God, to help people of all ages become fully devoted followers of
Jesus Chrlst. Our vls5on Is, by the grace of God, to be an Incluslve, welcomlng communlty of Chrfst's people of all ages,
whlch..
15 increaslngly characterlsed by love for God, and love and concern for others;
Is committed to the historic Chrlstlan gospel as ￿vealed In the Blble;
Is relevant to people of thls tlme and platr.
ACHIEVEMENTS AND PERFORMANCE
The followlng sectlons Outllne the normal activltles of the congregatlon. The congregatlon meets for worshlp every Sunday
and vlsltors are welcome to Joln In. The sacrament of the Lord's Supper was observed durlng the year and all those who
have been baptlsed and who have made a professlon of faith in the Lord Jesus Chrlst are admitted to the Lord's Supper.
The congregation holds regular blble study meetings and has an actlve Chrlstian Endeavour and Sunday School.
WORSHIP AND PRAYER
The congregatlon normally meets for worshlp each Sunday at 12. 15pm and has an evenlng servlce as ￿qUIred on speclal
¢xcasions.
During the week the Bible Study and Prayer meeting provldes an opportunlty for members to meet together for fellowshlp,
to study the scrlptures and for a tlme of prayer.
As well as our regular seNlces when permltted during the year, the￿ were no Sacraments of Baptism or marrlage ServI￿S
but we gave thanks for falthful senil￿S and sought to comfort those who had been bereaved durlng the year.
At 31 De￿rnber 2023 there were 46 communlcant members and 60 famllies connected with the congregatlons. The
average week attendan￿ at morning worshlp is 40.
Pastoral care
Members of the congregation are visited by the Mlnister and elders. Those who are sick, elderly, the bereaved and
those facing difficult circumstan￿$ are given special attention through regular visits and the provision of support,
friendship and prayer.

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
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TRUSTEES ANNUAL REPORT- CONT'D
Mission and outreach
Meeting together for Sunday worshlp Is at the centre of the life of our church famlly and continues to be well supported.
We recognise that we learn more and journey better when we journey as an inter-generational community. Above all we
seek, in worship to glorify God, to enjoy coming together as a famlly of all-ages and stsges in His presence and to leave
challenged to be agents of change In the spheres of work and life to which we retum.
The congregation also supports the Unlted Appeal for Mlsslon which Is a central fund of the Presbyterian Church In Ireland.
The United Appeal Fund provides financial support for mission personnel at home and overseas, asslsts congregatlons with
the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premlses,
asslsts with the runnlng costs of Unlon Theological College, the Church's training college for ministry students, and
financlally supports congregation in the areas of worshlp, dlsclpleshipi global mlssion, outreach, leader5hlp and pastoral
care.
Presbytery
The congregation was represented at the regular meetings of Presbytery by one of the Interlm session. Thls provlde5 an
Important link between the congregatlon and the wider structures of the church.
General Assembly
One of the Interlm sesslon was nomlnated to attend the meetlng of the General Assembly of the PresbY(erlan Church In
Ireland to be held In Assembly Buildlngs, Belfast, in June.
Property
There were no eX￿ptIOnal costs associated with the Church Manse or other property durlng the year.
Volunteers
The Trustees wish to acknowledge thelr deep appreclatlon of those who glve freely of their tlme by servlng on
commlttees and helplng wlth organisatlons and other church actlvlties.

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TRusfEES ANNUAL REPORT- CONT'D
PUBLIC BENEFIT sfATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing beneflt to its members and the
general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religlon.
The direct benefit5 whlch flow from the purposes of the Church include the galnlng of an understandlng In Christian bellefs
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 teachlng. In
turn, this framework leads to practical expressions of Chrlstlan beliets and standards In the local community such as
through the care of those In need (Including the slck, disabled and bereaved).
Generally the above beneffts are dellvered locally by congregatlons and thelr members, or are facllltsted through
p￿sbYterieS or are organised and dellvered ￿ntrally. Local delivery Is facllltsted by central resources In almost all cases.
Public access is made known through the use of notlceboards, prlnted material, press advertlsement, websltes, and social
medla or In other ways.
The beneflts are demonstrated through regular evaluation of the Servi￿$ and Informal and ad-hoc feedback from
members, their familles, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Mlsslonarles,
Deaconesses, Irish Mlsslon workers and Lay Agents who receive beneflts as a result of thelr holdlng office or employment.
However, this is incidental and necessary In order to further our charitable purpose. There are no other private benefits.
The beneflclarles of this purpose are members, their families, other Individuals that the Presbyterlan Church in Ireland Is
In dlrect and Indlrect contact wlth, the communlty In which pastoral servlces are provided and other communltles
throughout Northem Ireland, the Republic of Ireland, and worldwlde which benefit from our engagement wlth and support
for l)oth Christlan and other secular organisations, charltles and indlvidual members of the public.
The Klrk Sesslon has had regard to the Charity Commlsslons Publlc beneflt requlrement statutory guldance.
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill Offering.
The results for the year are set out on page 8, which the Trustees consider to be satisfactory.
The reserves of the Congregation are held for the advancement of its charitable purpose, other than restricted reserves
which are held for a designated purpose.

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TRusfEES ANNUAL REPORT- CONT'D
STATEMENT OF TRUSTEE RESPONSIBILrrIES
The Trustees are responsible for p￿parIng the annual report and the financial ststements of the congregation In
accordan￿ with applicable law and generally accepted accounting practice.
As the congregations total income d￿5 not ex￿ed £250,000, the Trustees have elected under Section 64(3) of the
Charities Act (Northem Ireland) 208 to prepare a re￿Ipts and payment account and a ststement of assets and
liabilities.
The Trustees are responsible for k&plng adequate accounting records that are sufflclent to show and explaln the
congregation's transactlons and disclose with reasonable accuraq at any tlme its financial positlon. They are also
responsible for safeguarding the assets of the congregation and hen￿ for taklng reasonable steps for the prevention and
detection of fraud and other irregularities.
Approved by the Interlm Sesslon at a meeting on 29 May 2024 and signed on Its behalf by:
Rev Trevor Boyd
Mr JIM Davison

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
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INDEPENDENT EXAMINER'S REPORTTOTHE CHARrrYTRusfEES OFTOBERMORE CONGREGATION OFTHE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts for the year ended 31 De￿rnber 2023, whlch are set out on pages 8 to 13.
Respectlve responslbllitles of charlty trustees and examlner
As the charlty's trustees, you are responsible for the preparation of the accounts in accordan￿ with the Charities Act
(Northern Ireland) 2008.
It is my responsibility to:
Examine the accounts under sectlon 65 of the Charltles Act
Follow the procedures lald down In the general directions glven by the Commlsslon under Sectlon 65(9)(b) of the
Charities Act
State whether particular matters have come to my attention.
Basls of Independent examlner's report
I have examined your charity accounts as required under Sectlon 65 of the Charltles Act and my examlnatlon was carried
out In accordance wlth the general directlons glven by the Charlty Commlsslon for Northern Ireland under Sectlon 65
(9)(b) of the Charlties Act. My examlnatlon included a revlew of the accountlng records kept by the charity and a
comparison of the accounts presented wlth those records. It also included conslderatlon of any unusual Items or
dlsclosures In the accounts, and seeking explanatlons from you as charlty trustees concerning any such matters.
My role Is to stste whether any materlal matters have come to my attentlon glvlng me cause to believe:
l. The accountlng records were not kept In accordance wlth Sectlon 63 of the Charltles Act.
2. That the accounts do not accord with those accountlng records.
3. That the accounts do not comply wlth the accounting requlrements of the Charltles Act.
4. That there Is further Informatlon needed for a proper understandlng of the accounts to be reached.
Independent examlner's statement
I have
with
mpleted
lowing the
r attentlon
examlnation and have no concerns In respect of the matters (l) to (4) listed above and, In connection
rectlons of the Charity Commlsslon for Northern Ireland, I have found no matters that requlre drawing
en McGeagh B
or and on behalf of Davi
Chartered Accountants
Statutory Auditors
FCA CTA
ttle + Co Ltd
29 May 2024
15 Meeting Street
Magherafelt
Co Londonderry
BT45 6BN

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TOBERMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
R•colpts and Payments Account for the year ended 31 December 2023
Unrestrlcted Rastrlcted Endowment
Funds
Funds
Funds
2023
2023
2023
Total
Note
2023
Recel ts
Weekly Freewill Offering
Sabbath Collection
Special Collections
Gift Aid
Gift Aid - GASDS
Investment income
Other receipts
Receipts regarding Organisations
Total Recel ts
34,660.50
3,373.00
34,660.50
3,373.00
6,093.00
4,154.67
988.00
6,093.00
932.25
3,222.42
988.00
1,772.80
3,500.00
892.04
44,016.72 11,417.29
5,272.80
892.04
55,434.01
Pa
monts
General Assembly Assessments
Church Running Costs
Sunday School Costs
Manse Costs
Administration Costs
Charitable Donations
18,668.38
6,311.75
18,668.38
6,515.75
605.53
1,848.66
9,469.67
3,795.00
40,902.99
204.00
605.53
305.00
1,543.66
9,469.67
685.00
36,678.46
3,110.00
4,224.53
Total Pa
ments
Excess of Recelpts over Payment8 for tho
year before transfers
7,338.26
7,192.76
14,531.02
Capltal payment8
Transfers
Transfer to Investment
Nat movement in funds
7,338.26
7,192.76
14,531.02
Funds brought forward
82,180.00 47,162.00
10,958.00 140,300.00
Funds carried forward
10
89,518.26 54,354.76
10,958.00 154,831.02

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBrfERIAN CHURCH IN IRELAND
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STATEMENT OF ASSETS AND LIABILrrIES
AS AT 31 DECEMBER 2023
UNREsfRIcfED
REsfRXCTED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2023
2022
Funds Reconciliation
Bank & cash at start of year
Net movement in funds
Bank & cash at end of year
82,180
47,162
10,958
140,300
140,970
670
154 831
140 300
Bank & cash balances
Bank dep051t accounts
Bank current accounts
Cash In hand
61,798
93,033
61,798
78,502
154 831
140 300
other assets
Flxed assets
Church Premlses
FSxtures, Flttings & Equlpment
3,950,540
3,950,540
4 008 891
4 008 891
Llabllltles
Loans (Interest free)
Approved by the Interlm Session at a meeting on 29 May 2024 and signed on Its behalf by
Rev. T￿vOr Boyd
Mr Jim Davison

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
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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 musl 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 Ib) revenue donations or grants for a specific congregation81 activity intended by the donor.
Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on
an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are
general funds set aside by the congregation for use in the future.
STATEMENT OF ASSETS AND LIABILITIES
FIXED ASSETS
The assets of the congregation, retained for its own use comprise'.-
Church Building and Graveyard
Manse
Glebe land
10

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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2. Speclal collections
Unrestrlcted Restrlcted Endowmant
2023
2023
2023
Total
2023
Donor
United Appeal
Harvest Envelope & Loose Offering
GB Enrolment Service
TOTAL
1,955.00
3,748.00
390.00
1,955.00
3,748.00
390.00
6 093.00
6 093.00
3. Other recelpt8
Unrestrlcted Restrlctod Endowment
2023
2023
2023
Total
2023
Donor
Land
Presbyterian Herald
Donations
Draperstown Church {shared expenses)
Grave Plot
1,700.00
1,700.00
126.00
1,275.00
371.80
1,800.00
5 272.80
126.00
1,275.00
371.80
1,800.00
1772.80 3 500.00
4. Recelpt8 regardlng Organl8atlon8
Unre8trlcted Re8trlcted Endowment
2023
2023
2023
Total
2023
Sunday school
TOTAL
892.04
892.04
892.04
892.04
5. Church runnlng co8t8
Unr•$trlct•d Restrlcted Endowment
2023
2023
2023
Total
2023
Grass Cutting etc
Electricity
Water rates
Repairs
Sundry expenses
TOTAL
1,435.85
4,238.10
254.98
1,435.85
4,238.10
254.98
204.00
382.82
6 $15.75
204.00
382.82
6311.75
204.00

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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6. Sunday School costs
Unrestrlctad Restricted Endowment
2023
2023
2023
Total
2023
Sunday School Expenses
TOTAL
605.53
605.53
605.53
605.63
7. Man89 costs
Unrestrlctod Re8trlcted Endowment
2023
2023
2023
Total
2023
Insurance
Rates
Bank Charges
Repairs
Sundry
TOTAL
698.35
805.80
39,51
698.35
805.80
39.51
305.00
305,00
1543.66
305.00
1848.66
8. Admln18tratlon ¢ost8
Unrestrlctod Re8trlcted Endowment
2023
2023
2023
Total
2023
Printing Postage & Stationery
Organists
Pulpit Supply 2022
Pulpit Supply 2023
Caretaker
Insurance
Presbyterian Herald
Audit & Accountancy
Sundry
Bank fees
TOTAL
465.00
1,000.00
127.30
1,205.40
1,170.00
3,666.35
162.00
594.00
925.88
153.74
9 469.67
465.00
1,000.00
127.30
1,205.40
1,170.00
3,666.35
162.00
594.00
925.88
153.74
9 469.67
9. Charltable donation8
Unrestrlcted Restrlcted Endowment
2023
2023
2023
Total
2023
United Appeal 2022
United Appeal 2023
Boys Brigade
Girls Brigade
Outreach
GB Enrolment Service
TOTAL
250.00
285.00 2,230.00
200.00
200.00
250.00
2,515.00
200.00
200.00
240.00
390.00
3,795.00
240.00
390.00
685.00 3,110.00
12

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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10
FUND BALANCES
FUND
BALANCE
RECEIPTS PAYMENT SURPLUSI TRANSFER
BALANCE
AT START
IDEFICITI
AT END
Unrestrlcted funds
General account
82,180
36,678
36,678
89,519
89 519
44,017
Restrlctod fund8
Building repairs &
maintenance
United Missionary appeal
Outreach
GB Enrolment Service
Sunday School
41,531
250
240
7,792
2,230
509
2,480
240
390
606
7,283
(250)
1240)
48,814
390
399
5,540
54,354
Endowment fund8
Bequest fund
10 958
Total
140 300
55,434
154831
13