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