DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Reglstered Charity in Northern Ireland NIC 105645
DRUMLEGAGH 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 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Drumlegagh Congregation of the Presbyterian Church in Ireland Drumlegagh Church Road, Newtownstewart, Co. Tyrone, BT78 4HF Registered Charity in Northern Ireland (NIC 105645) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev J Cowan M Surphlis C Irwin J Farren J Mccay S Beckett R J Magee J Magee M Adams J Beattie l Beattie J Sproule PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Jonathan Cowan Maurice Surphlis Ann Mccaskie INDEPENDENT EXAMINER Arnold Jackson McAleer Jackson Ltd Church House 24 Dublin Road Omagh Co Tyrone BT78 IHE BANKERS Ulster Bank Strabane (A) Branch 29 Abercorn Square Strabane Co Tyrone BT82 8AL SOLICITORS Mcconnell & Fyffe 21 Church St, Omagh Co Tyrone BT78 IDG
DRUMLEGAGH CONGREGATION OF THE PRESBYfERIAN 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 Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering 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 congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year or as appropriate. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two- thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Drumlegagh congregation of the Presbyterian Church has been assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery con515ts mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
DRUMLEGAGH 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 dissolved, The membership of the General Assembly consist5 mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE Drumlegagh Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in f ulfilling God's mission to our world. ACTIVITIES AND OBJECTIVES The congregation exists to worship God and to draw people into a saving faith in the Lord Jesus Christ. The congregation meets for Worship every Sunday and for other activities during the week. These include Sunday School, PW, Choir, Youth Group, Men's nights, and Bible study group, The Sacraments of the Lords Supper was celebrated three times in 2022. The services of public Worship were held in the new hall for several months to help with the social distancing etc. Pastoral care is provided to everyone in the congregation and in the local community. The Minister, Pastoral worker and the elders all contribute to providing pastoral care within the congregation. At a local level the congregation has a wide-ranging mission and ministry to the local community. Our worship service5 are recorded for YouTube each week. We contribute to the following Christian charities; Christian Aid, TearFund, Bible Societies, Scripture Union, World Development, Presbyterian Children's Society and other good causes as the need arises. None of this outreach, ministry and service to the community would be possible without the large number of people who volunteer to be involved in the work and witness of Drumlegagh Presbyterian Church. The Trustees recognise their commitment, dedication and their willingness to share their time and abilities. The church committee are responsible for the church property and this includes the church building, church hall, and the graveyard. The committee also oversee the day to day finances of the church. The Kirk Session as trustees are responsible for all the financial matters. In 2021 our Church Committee oversaw the completion of our new church hall complex. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meet5 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 advancement 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 practical expressions of Christian beliefs and standards in the local
DRUMLEGAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) community such as through the care of those in need (including the sick, disabled and bereaved). We worked tirelessly during the 2022 pandemic to ensure that everyone was kept safe and well. We delivered meals to isolated and lonely members of the local community. 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 noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. Total donations received from the congregation during the year as FWO was £39,813, compared to £37,872 in the previous year. Other amounts were received for specific charitable collections, from investment income, gift aid and to off-set specific expenses, totaling £18,667. Total expenditure of £49,040 was spent during the year in achieving the church's charitable objectives. In addition to the above funds the congregation donated £15,340 for the annual harvest appeal and £23,490 to the building fund, other donations, gift aid and fund raising for the building fund totaled £13,533, The last payment of £42,623 relating to retention monies for the new hall was paid and other capital spend this year totaled £2,095, The church was able to repay £26,734 of the loans to build the hall during this year. RESERVES POLICY The reserves of the charity are set by the Church Committee which includes the Trustees. The reserves will be held primarily as cash. The level of reserves will be reviewed annually as part of the management process. The Trustees aim to maintain sufficient free reserves in unrestricted funds to bridge any funding gaps experienced by the Church and to mitigate the risks and costs of unplanned closure of the organisation.
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 congregation's total income does not exceed £250,000, the Trustees have elected under Section 6413) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are 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 9 May 2023 and signed on its behalf by Rev Jonathan Cowan Mr. Maurice Surphlis
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF DRUMLEGAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the Drumlegagh Presbyterian Church for the year ended 31 December 2022, which are set out on the following pages. Respective responsiblllties of charity trustees and examlner As the charit¢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 65{91{b} of the Charities Act state whether particular matters have come to my attention. Basis of Independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65{9){bl of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examlner's statement I have completed my examination and have no concerns in respect of the matters11) to14} listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name: Arnold Jackson For McAleer Jackson Ltd Relevant professional qualification or body: Chartered Accountant Address: Church House 24 Dublin Road Omagh Co Tyrone BT78 IHe Date: 24 October 2023
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the Drumlegagh Presbyterian Church for the year ended 31 December 2022, which are set out on the following pages. Respective responsibllltles of charity trustees and examlner 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 6519llbl of the Charities Act state whether particular matters have come to my attention. Basls of Independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65{9){b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records, It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charitie5 Act 4, That there is further information needed for a proper understanding of the account5 to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters {11 to14} listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name: Arnold Jackson For McAleer Jackson Ltd Relevant professional qualification or body: Chartered Accountant Address., Church House 24 Dublin Road Omagh Co Tyrone BT78 IHe Date: 24 October 2023
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) FOR THE YEAR ENDED 31 DECEMBER 2022 UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 NOTE RECEIPTS Donations and legacies Charitable activities Other trading activities Investment income Other 47,358 10,560 51,728 57,918 51,728 52,780 67,013 819 378 48,555 819 782 378 23 110,843 120,598 62,288 Sale of Investments Sale of fixed assets Loans received 124,500 TOTAL RECEIPTS 48,555 62,288 110,843 245,098 PAYMENTS Raising funds Charitable activities Investment costs Other expenditure 406 38,459 406 52,426 605 56,980 13,967 38,865 13,967 52,832 57,585 Purchase of Investments Purchase of fixed assets Loan/OD repayments 44,718 44,718 3,746 129,500 TOTAL PAYMENTS 38,865 58,685 97,550 190,831 Net receipts/payments Transfers between funds 9,690 3,603 13,293 54,267 Net movement in funds 9,690 3,603 13,293 54,267 Funds brought forward 69,847 24,162 45,685 8,582 Funds carried forward 12 79,537 20,559 58,978 45,685
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2022 Restated TOTAL 2021 UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 NOTE FUNDS RECONCILATION Bank and cash at start of year Net movement in funds 69,847 9,690 24,162 3,603 45,685 13,293 8,582 54,267 Bank and cash at end of year 79,537 20,559 58,978 45,685 BANK AND CASH BALANCES Bank deposit accounts Bank current accounts Cash in hand 121,811 135,253 121,811 135,253 OTHER ASSETS Fixed assets Church, premises Fixtures, fittings, equipment Vehicles Investments li Gift aid receivable on donations (not included above) Restated 10 104,305 13,701 118,006 119,296 15,324 134,620 LIABILITIES Loans Other 137,834 164,568 42,623 207,191 137,834 Approved by the Kirk Session at a meeting on 9 May 2023 and signed on its behalf by Rev Jonathan Cowan Mr Maurice Surphlis Date: 09 May 2023 Date: 09 May 2023
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 I ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation 15 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 f irst place. Restricted funds comprise {a} income from endowments which 15 to be expended only on the restricted purposes intended by the donor and Ibl 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. 2 DONATIONS AND LEGACIES UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequests 979 39,813 5,561 1,005 979 39,813 15,768 1,358 330 37,872 13,247 1,331 10,207 353 47,358 10,560 57,918 52,780
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 3 CHARITABLE ACTIVITIES UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Other donations Grants 8,338 2,780 40,610 8,338 2,780 40,610 5,651 3,160 58,202 51,728 51,728 67,013 4 OTHER TRADING ACTIVITIES UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 Letting of premises Trading income 5 INVESTMENT INCOME UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 Deposit interest General Investment Fund Rents investment properties Other investment income 819 819 782 819 819 782 6 OTHER INCOME UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 Insurance claims Other income 378 378 23 378 378 23
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 7 RAISING FUNDS UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 FWO Envelopes Fundraising events 406 406 605 406 406 605 CHARITABLE ACTIVITIES UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 General Assembly Assessments Presbytery fees Ministry & support staff costs Congregational running expenses Donations to Missions and Charities Governance costs Loan interest 5,743 309 16,547 14,760 5,743 309 16,900 14,760 5,612 286 16,295 23,361 353 I,ioo 9,822 10,922 6,673 3,792 13,967 3,792 52,426 4,753 56,980 38,459 9 OTHER EXPENDITURE UNRESTRICTED RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2022 TOTAL 2021 Investment property expenses 10 FIXED ASSETS The congregation owns the Church premises situated at 30 Drumlegagh Church Road, incorporating the church and the car park, and 2 Archill Road, being the church hall, along with the associated fixtures, fittings, plant and machinery. These have an insurance value of £1,466,820. 11 INVESTMENTS The congretation has the following investments. Amounts are shown at market valuation 2022 2021 General Investment Fund Presbyterian Mutual Investments 104,305 113,448 5,848 119,296 104,305
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 12 TRANSACTIONS WITH TRUSTEES One Trustee is a director of a local business from which the church purchased good5 during the year at normal market prices to the value of £112. Another Trustee was paid £100 for pulpit supply. The minister was paid £372.49 for ministeral expenses and manse repairs. He also received £352.97 being income from bequest investments. 13 FUND BALANCES Balance Op Bal Adjust Galn/ (loss) Balance at end FUND at start Receipts Payment Unrestricted Funds General account Presbyterian Mutual 69,847 5,848 48,555 38,865 79,537 5,848 5,848 75,695 48,555 38,865 85,385 Restricted Funds Buildinglpropertv General investment fund 24,162 113,448 62,288 58,685 20,559 9,143 104,305 89,286 62,288 58,685 9,143 83,746