DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered 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 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Drumlegagh CoT)gregation 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 Trustees who served during the year or who were trustees at the date of thi5 report were Revj. Cowan M. Surphlis C. Irwin J. Farren J. Mccay S. Beckett B. Magee J. Magee M. Adams J. Beattie l. Beattie PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Jonathan Cowan Maurice Surphlis Ann Mccaskie INDEPENDENT EXAMINER Arnold Jackson McAleerJackson Ltd Church House 24 Dublin Road Omagh Co Tyrone BT78 IHE BANKERS Ulster Bank Strabane IA) Branch 29 Abercorn Square Strabane Co Tyrone BT82 8AL SOLICITORS Mcconnell & Fyffe 21 Church St, Omagh Co Tyrone BT78 IDG DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN 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 ir)tere5t of the congregation and of persons not connected with any congreEation 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 conEregation 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 proposo, 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 15 tho 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 by the Kirk Session of the congregation. DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN 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 conslsts 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 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 wa5 celebrated three times in 2023. 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 a nd the elders all contribute to providing pastoral care within the congregation. At a local level the conEregation has a wide-ranging mission and ministry to 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 as the need arises. We also allowed the local community group to hold meetin85 in our hall. 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. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the genera I 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 belief5 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 PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) community such as through the care of those in need (including the sick, disabled and bereaved). 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 ￿edia 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 or8anisations, charitie5 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 £43,691, compared to £39,813 in the previous year. Other amounts were received for specific charitable collections. from investment income, gift aid and to off-set specific expenses, totaling £24, 182. Total expenditure of £26,925 was spent during the year in achieving the church's charitable objectives. In addition to the above funds the congregation donated £15,823 for the annual harvest appeal and £24,809 to the building fund, other donations. gift aid and fund raising for the building fund totaled £16,702. The capital spend this year totaled £3,900. The church was able to repay £81,080 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 f unding Baps experienced by the Church and to mitigate the risks and costs of unplanned closure of the organisation. DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) 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 64131 of the Charities Act INorthern Ireland) 208 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 14 May 2024 and signed on its behalf by REVJONA THAN COWAN MR MAURICE SURPLIS Rev Jonathan Cowan Mr. Maurice Surphlis 7 October 2024 7 October 2024