DRUMLEGAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Reg15tered Charlty 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 INIC 105645) CHARITY TRUSTEES The Charity Trustee5 who served during the year orwho 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 {Al 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 Icont'd) STRUCTURE AND MANAGEMENT The Klrk 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 Se55i0ns 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 meeting5 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 ordinance5. The selertion of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Member5 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 consists 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 bythe Kirk Session of the congregation. DRUMLEGAGH CONGREGATION OF THE PRESBITERIAN 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 di5501ved. 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 wlthin 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 fulfilling 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 311 contribute to providing pastoral care within the congregation. At a local level the congregation has a wide-ranging mission and ministryto the local community. Our worship services 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 asthe 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 forthe 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 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 advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs 3s 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, thls framework leads to practical expressions of Christian belief5 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 pandemicto ensure that everyone was kept safe and well. We delivered meals to isolated and lonely members of the local communlty. Generallyi 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 seniices and informal and ad-hoc feedback from members, their families, 3nd 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 seNices are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide whlch 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 duringthe 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 rese￿e5 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 RESPONSIBILITIE5 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 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