an
Registered Charity in Northern Ireland NIC 105643
TOBERMORE CONGREGATION
OF THE
PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024

TOBERMORE PRESBYfEIUAN 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 P￿sent their Annual Report and Financial
Statements for the year ended 31 December 2024 and a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINSTRATIVE DETAILS
Tobermore Congregation of the Presbyterian Church in I￿land, 38 Main Street, Tobermore, Magherafelt,
Co. Londonderry BT45 5PW
Registered Charity in Northem I￿land (NIC 105643)
CHARITY TRUSTEES
The Charlty Trustees who served during the year or who were trustees at the date of this report were:
Rev Trevor Boyd
Mr Ivan Brown
Mr Jim Davlson
PRINCIPAL OFFICE BEARERS
Minister
Interim Clerk of Session
Treasurer
Secretary
Rev Trevor Boyd
Mr Jackie Hamilton
Mr And￿W Johnston
Mr Gareth Campbell
INDEPENDENT EXAMINER
Davld L￿le & Co, Chartered Accountants, 15 Meeting Street, Magherafelt, BT45 6BN
BANKERS
Ulster BanK 20 Broad Street, Magherafelt, BT45 6JR
SOLIcrroRS
Burnside & Logue, 43 Main Street, Maghera, BT46 SAA

TOBERMORE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TRUSTEES ANNUAL REPORT- CONT'D
STRUCTURE AND MANAGEMENT
The Interlm Session
The charity trustees of the congregation are the members of its Interim Session. Under the congregation's governing
document, The Code, the book of the constitution and government of the Presbyterian Church in I￿land, 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 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 Interim Session has delegated to
its Congregational Committee the temporal affairs of the congregatlon Including administering all funds and property
belonging to the congregation. Members of the Interim Session are ex-officio members of the Congregational Committee.
The Interlm Sesslon consists of the ordained minister and elected elders of other congregations withln the Tyrone
Presbytery. All members are entitled to propose, speak and exercise equal votes at meetings, ex￿pt that the Moderator,
the minister in active duty in the congregatlon, has no deliberative but only a casting vote.
Stated meetlngs of the Interim Se55ion are held each year as requi￿d.
To be chosen for the office of the eldershlp In the congregation a person must be a votlng member and a regular
attendant on Its Ordinan￿5. The selection of those proposed to be called to the office can be either by the congregation
or by the Klrk Sesslon. Members are elected if they obtain the votes of two-thlrds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governan￿ the corporate overslght of a congregatlon is the
sponslbillty of a P￿SbYtery which superintends generally the spiritual and temporal affairs of the congregations
assigned to it by the General Assembly of the Presbyterian Church in Ireland. Tobermore congregation of the Presbyterian
Church has been assigned to the Tyrone Presbytery of the Presbyterian Church in Ireland. The membership of the
Presbytery conslsts mainly of the active minlsters 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 Sessions of the congregations.
The General Assembly
The General Assembly is the supreme court of the Church, ￿preSentIng In one body the whole Church and acting as Its
supreme legislative, administrative and judicial authority, in dealing with all matters brought before it. The General
Assembly is normally constituted during the first week In June for worship and to conduct Its business. At the end of
business it is dissolved. The membership of the General Assembly con5i5ts mainly 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 PRESBrfERIAN CHURCH IN IRELAND
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TRusfEES ANNUAL REPORT- CONT'D
DESCRIPTION AND PURPOSE
The charltable purpose of the congregation is the advan￿rnent of religion.
Tobermore 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 Sove and honour through faith in His Son and by the power of His Spirit, and to enable our members to
play thelr part in fulfilling God's mission to our world.
The congregation's mission purpose is, by the gra￿ of God, to help people of all ages become fully devoted followers of
Jesus Chrlst. Our vision Is, by the grace of God, to be an Incluslve, welcomlng community of Christ's people of all ages,
which:
is increasingly characterised by love for God, and love and con￿rn for others.
Is committed to the historic Christian gospel as ￿vealed In the Bible;
Is relevant to people of this time and place.
ACHIEVEMENTS AND PERFORMANCE
The followlng sections outline the normal activlties of the congregation. The congregation meets for worship every Sunday
and vlsltors are welcome to join in. The sacrament of the Lord's Supper was observed during the year and all those who
have been baptised and who have made a profession of faith in the Lord Jesus Christ are admltted to the Lord's Supper.
The congregation holds regular bible study meetings and has an actlve Christian Endeavour and Sunday School.
WORSHIP AND PRAYER
The congregatlon normally meets for worship each Sunday at 12.15pm and has an evenlng servlce as requlred on special
occasions.
During the week the Bible Study and Prayer Meeting provldes an opportunity for members to meet together for fellowship,
to study the scriptures and for a time of prayer.
As well as our regular services when permitted during the year, there were no Sacraments of Baptism or marriage services
but we gave thanks for faithful serVi￿S and sought to comfort those who had been bereaved during the year.
At 31 December 2024 there We￿ 48 communicant members and 61 famllles connected wlth the congregation. The
average week attendance at morning worship is 30.
Pastoral care
Members of the congregation are visited by the Minister and elders. Those who are sick, elderly, the bereaved and
those facing difficult circumstances are given special attention through regular visits and the provision of support,
friendship and prayer.

TobERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TRusfEES ANNUAL REPORT- CONT'D
Mission and outreach
Meeting together for Sunday worship is at the centre of the life of our church family and continues to be well supported.
We ￿COgnIse 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 family of all-ages and stages in His presence and to leave
challenged to be agents of change in the spheres of worl( and life to which we return.
The congregation also supports the United Appeal for Mission 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 congregations with
the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises,
asslsts with the running costs of Union Theological College, the Church's training college for ministry students, and
financially supports congregations in the areas of worshipi discipleship, global mission, outreach, leadershlp and pastoral
care.
Presbytery
The congregatlon was represented at the regular meetings of Presbytery by one of the interim sesslon. Thls provldes an
important Ilnk between the congregatlon and the wider structures of the church.
General Assembly
One of the interim sesslon was nominated to attend the meetlng of the General Assembly of the Presbyterian Church In
Ireland to be held In Assembly Buildings, Belfast, in June.
Property
There were no exceptional costs assoclated with the Church Manse or other property during the year.
Volunteers
The Trustees wlsh to acknowledge their deep appreciation of those who give freely of their tlme by servlng on
committees and helping wlth organisations and other church activities.

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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TRUSTEES ANNUAL REPORT- CONT'D
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the
general public by making known the Christian Gospel of the Lord Jesus Christ through the advan￿ment of religion.
The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs
as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter
and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In
turn, this framework leads to practlcal expressions of Christian beliefs and standards in the local community such as
through the care of those in need (includlng the sick, disabled and bereaved).
Generally the above benefits are delivered locally by congregations and their members, or are facilitsted through
presbyteries or are organised and delivered centrally. Local delivery is facilitated by ￿ntral resources in almost all cases.
Publlc aC￿sS is made known through the use of noticeboards, printed material, press advertisement, websites, and social
media or in other ways.
The benefits are demonstrated through regular evaluation of the ServI￿S 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, Mlsslonaries,
Deaconesses, Irlsh Mission workers and Lay Agents who receive benefits as a result of thelr holdlng office or employment.
However, thls is Incidental and necessary in order to further our charitable purpose. There are no other private benefits.
The beneficiaries of thls 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 ServI￿S are provlded and other communities
throughout Northern Ireland, the Republic of Ireland, and worldwlde which benefit from our engagement wlth and support
for both Christian and other secular organisations, charities and individual members of the public.
The Kirk Session has had regard to the Charlty Commissions Public benefit requlrement statutory guidance.
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 PRESBYTERIAN CHURCH IN IRELAND
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TRUSTEES ANNUAL REPORT- CONT'D
STATEMENT OF TRUSTEE RESPONSIBILrrIES
The Trustees are responsible for preparing the annual report and the financial ststements of the congregation in
accordance with applicable law and generally accepted accounting practice.
As the congregations totsl 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 ststement of assets and
liabilities.
The Trustees are responsible for k￿pIng 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 cong￿gatIOn and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
Approved by the Interlm Sesslon at a meetlng on% 30 ' *£S and slgned on its behalf by:
Rev Trevor Boyd
Mr Jim Davlson

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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INDEPENDENT EXAMINER'S REPORTTOTHE CHARITYTRUSTEES OFTOBERMORE CONGREGATION OFTHE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts for the year ended 31 De￿mber 2024, which are set out on pages 8 to 14.
Respective responsibilities of charity trustees and examiner
As the charity's trustees, you are responsible for the preparation of the accounts in accordan￿ with the Charities Act
(Northern Ireland) 2008.
It is my ￿SpOnsIbl11ty to:
Examine the accounts under section 65 of the Charities Act
Follow the procedures laid down in the general direttions given by the Commission under Sectlon 65{9)(b) of the
Charities Act
State whether particular matters have come to my attentlon.
Basls of Independent examlner's report
I have examined your charlty accounts as required under Section 65 of the Charities Act and my examination was carried
out in accordan￿ wlth the general dlrectlons glven by the Charity Commission for Northem Ireland under Sectlon 65
(9)(b) of the Charities Act. My examlnation Included a revlew of the accounting records kept by the charity and
comparlson 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 concernlng any such matters.
My role Is to stste whether any materlal matters have come to my attentlon glvlng me cause to belleve:
l. The accounting records were not kept in accordan￿ 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 Charlties Act.
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examl rf$ ststement
I have
mpleted my e
owing the dire
attention.
ination and have no concerns in respect of the matters (l) to (4) listed above and, in connectlon
of the Charity Commisslon for Northern I￿land, I have found no matters that ￿QUire drawing
to
Step
eagh BA Ho
nd
ehalf of David Ly
Chart•rod Aceountants
Statutory Audltors
ACTA
+CoLtd
Date:
15 Meeting Street
Magherafelt
Co Londonderry
BT45 6BN

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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Recelpts and Payments Account for the year ended 31 December 2024
Unrestricted
Funds
2024
Restricted Endowment
Funds
Funds
2024
Total
Total
Note
2024
2024
2023
Recei
Weekly Freewill Offering
Sabbath Collection
Special Collections
Gift Aid
Gift Aid - GASDS
Investment income
Other receipts
Receipts regarding Organisations
Total Recel ts
36,587.00
2,648.75
36,587.00
2,648.75
5,759.00
8,168.81
34,660.50
3,373.00
6,093.00
4,154.67
988.00
5,759.00
1,125.25
7,043.56
950.90
950.90
5,178.98
623.08
2,028.98
3,150.00
623.08
10,657.33
5,272.80
892.04
55,434.01
49,259.19
59,916.52
Pa
monts
General Assembly Assessments
Church Running Costs
Sunday School Costs
Manse Costs
Administration Costs
Charitable Donations
19,621.17
6,043.85
19,621.17
7,505.85
1,584.87
1,939.57
9,150.06
3,597.25
43,398.77
18,668.38
6,515.75
605.53
1,848.66
9,470.67
3,795.00
40,903.99
1,462.00
1,584.87
336.00
1,603.57
9,150.06
600.00
2,997.25
6,380.12
Total Pa
ments
37,018.65
Excess of Racalpts over
Payments for the year before
transfers
12,240.54
4,277.21
16,517.75
14,530.02
Capltal payments
Transfers
Transfer to Investment
(31,520.30)
{31,520.30)
Net movement in funds
12,240.54 (27,243.09)
(15,002.55)
14,530.02
Funds brought forward
89,517.61
54,355.00
10,958.00 154,830.61 140,300.59
Funds carried forward
10
101,758.15
27,111.91
10,958.00 139,828.06 154,830.61

TOBERMORE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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STATEMENT OF ASSETS AND
LIABILrrIES
ASAT31 DECEMBER 2024
UNRESTRICTED
RESTRIcfED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2024
2023
Funds Reconciliation
Bank & cash at start of
year
Net movement In funds
Bank & cash at end of
year
89,517.61
12 240.54
54,355.00
-27 243.09
10,958.00
0.00
154,830.61
-15 002.55
140,300.59
14 530.02
101758.15
27 111.91
10 958.00
139 828.06
154 830.61
Bank & cash balances
Bank deposit accounts
Bank current accounts
Cash in hand
62,748.90
77,079.16
61,798.00
93,032.61
139 828.06
154 830.61
Other assets
Flxed assets
Church Premises
Fixtures, Fittings & Equipment
Car Park
3,950,540.00
58,351.00
31520.30
4 040 411.30
3,950,540.00
58,351.00
4 008 891.00
Llabllltles
Loans (Interest free)
Approved by the Interim Session at a meeting on> 3ts '
ZS and signed on its behalf by
Rev. Trevor Boyd
Mr Jim Davison

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBrrERIAN 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
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 (al income from endowments which is to be expended only on the restricted purposes
intended by the donor and {b} revenue donations or grants for a specific congregational activity intended by the donor.
Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on
an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are
general funds set aside by the congregation for use in the future.
STATEMENT OF ASSETS AND LIA81LITIES
FIXED ASSETS
The assets of the congregation, relained for its own use comprise-.-
Church Building and Graveyard
Manse
Glebe land
10

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
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2. Special collections
Unrnstrictad
Rastrlcted Endowment
2024
2024
Total
2024
Total
2023
Donor
2024
United Appeal
Harvest Envelope & Loose
Offering
GB Enrolment Service
BB Enrolment Service
Carol Service 2023 Tearfund
Carol Service 2024 Presbyterian
Children's Society
Soup Lunch for Gary & Mary Reid
TOTAL
1,630.00
1,630.00
1,955.00
3,133.00
3,133.00
3,748.00
390.00
308.50
308.50
iio.00
110.00
282.50
282.50
295.00
295.00
5,759.00
5,759.00
6,093.00
3. Other rocelpts
Unrestrlcted Restricted Endowmont
2024
2024
2024
Total
Total
2023
Donor
2024
Land
Presbyterian Herald
Donations
Draperstown Church (shared expenses)
Grave Plot
PCI Refunds
Uncashed Cheque
1,700.00
1,700.00
100.00
1,700.00
126.00
1,275.00
371.80
1,800,00
100.00
317.00
317.00
1,450.00
1,111.98
500.00
1,450.00
1,111.98
500.00
2,028.98
3,150.00
5,178.98
5,272.80
4. Recelpts regardlng Organl8ations
Unrestrlcted Restrlcted Endowment
2024
2024
2024
Total
2024
Total
2023
Sunday school
TOTAL
623.08
623.08
892.04
623.08
623.08
892.04

TOBERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfEIUAN CHURCH IN IRELAND
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5. Church running costs
Unrestrictad
Restrlcted Endowment
2024
2024
Total
2024
Total
2023
2024
Grass Cutting etc
Electricity
Water rates
Repairs
Sundry expenses
TOTAL
1,390.72
3,878.90
226.29
1,390.72
3,878.90
226.29
1,462.00
547.94
1,435.85
4,238.10
254.98
204.00
382.82
1,462.00
547.94
6,043.85
1,462.00
7,505.85
6,515.75
6. Sunday School cost8
Unrestrlctgd Restricted Endowment
2024
2024
2024
Total
2024
Total
2023
Sunday School Expenses
TOTAL
1,584.87
1,584.87
1,584.87
1,584.87
605.53
605.53
7. Man88 cost8
Unrastrlctod Restrlcted Endowment
2024
2024
Total
2024
Total
2023
2024
Insurance
Rates
Bank Charges
Repairs
Sundry
TOTAL
728.32
844.74
30.51
728.32
844.74
30.51
336.00
698.35
805.80
39.51
305.00
336.00
1,603.57
336.00
1,939.57
1,848.66
8. Adminlstration costs
Unrestrlct•d Restrict•d Endowment
2024
2024
2024
Total
2024
Total
2023
Printing Postage & Stationery
Organists
Pulpit Supply 2022
Pulpit Supply 2023
Pulpit Supply 2024
Caretaker
Insurance
Presbyterian Herald
Audit & Accountancy
Sundry
Bank fees
TOTAL
410.00
740.00
410.00
740.00
465.00
I,ooo.00
127.30
1,205.40
1,778.18
915.00
3,823.67
loo.00
1,778.18
915.00
3,823.67
100.00
720.00
518.27
144.94
1,170.00
3,666.35
162.00
594.00
926.88
720.00
518.27
144.94
153.74
9,150.06
9,150.06
9,470.67
12

TOBERMORE PRESBYfEIUAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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9. Charltable donations
Unrestricted Restricted Endowment
2024
2024
2024
Total
2024
Total
2023
United Appeal 2022
United Appeal 2023
United Appeal 2024
Boys Brigade
Girls Brigade
Outreach
GB Enrolment Service
BB Enrolment Service
Carol Service 2023 Tearfund
Carol Service 2024 Presbyterian
Children's Society
Soup Lunch for Gary & Mary Reid
TOTAL
250.00
2,515.00
2,001.25
2,001.25
300.00
300.00
300.00
300.00
200.00
200.00
240.00
390.00
308.50
308.50
110.00
iio.00
282.50
295.00
282.50
295.00
600.00
2,997.25
3,597.25
3,795.00
10 Movement In funds
FUND
BALANCE
RECEIPTS
PAYMENT
SURPWSI
(DEFIcrr)
TRANSFER
BALANCE
AT sfART
AT END
Unrestrlcted funds
General account
89 517.61
49 259.19
37 018.65
12 240.54
101758.15
89 517.61
49 259.19
37 018.65
12 240.54
101758.15
Restrlcted funds
Building repairs &
maintenance
United Mlsslonary appeal
Carol Servitr 2023 Tearfund
Carol servi￿ 2024 Tearfund
Soup Lunch for Gary & Mary Reid
BB Enrolment Servi
Sunday School
48,814.53
6,876.25
2,001.25
110.00
282.50
295.00
308.50
783.83
10 657.33
33,318.30 (26,+12.05)
2,001.25
0.00
110.00
0.00
282.50
0.00
295.00
0.00
308.50
0.00
1584.87
801.04
37 900.42
27 243.09
22,372.48
5 540.47
54 355.00
4 739.43
27 111.91
Endowment funds
Bequest fund
10 958.00
10 958.00
10 958.00
10 958.00
Totsl
154 830.61
59 916.52
74 919.07
15 002.55
139 828.06
13

TOIIERMORE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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Pur
oses of Restricted Funds
Building repairs & maintenance.. This is a fund for property repairs and maintenance.
Special Collections relate to funds collected during the year for specific Church Charities which are then
subsequently donated to these organisations.
Sunday School: This is a fund for the use of the Sunday School.
14