DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Registered Charity in Northern Ireland NIC 105645

DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024
including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
DNmlegagh Congregation of the Presbyterian Chuich 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 rewrt were
Rev J. Cowan
J. Magee
M. Adams
I. Beattie
J. Beattie
S. Beckett
J. Farren
C. Irwin
B. Magee
J. Mccay
M. Surphlis
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
R¢v Jonathan Cowdn
Mr John Magee
Mrs 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 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 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-oificio 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 deliberdtive 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. MembeTS are elected if they
obtain two-thirds of thos¢ who vot¢.
Presbytery
Under the Presbyterian Church in Ireland forni 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
congLEgation 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 GeneraI Assembly, minsters who have retired from active duty and an elder appointed by
the Kirk Session of the congregation.

DRUMLEGAGH CONGREGATION OF THE PRESBYTEIUAN 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 nornlally constituted during the first week in June for worship and to
conduct its busin¢ss. At the end of business it is dissolved. The membership of the General Assembly consists
mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by
thc Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
Drumlegagh Pr¢sbytcrian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian
Church in Ireland, as a Reforn]ed Church within the wider body of Chrtst 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
membcrs to play their part in fulfilling God's mission to our world.
ACTIVITIES AND ORIEcfivES
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 wcek. These include
Sunday School, PW, Choir, Youth Group, Men's nights, and Bible study group.
The Sacrarnents of the Lords Supper was celebrated three times in 2024.
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-rdnging mission and ministy to the local community. Our worship
services are recorded for YouTube each week.
We contribute to the following Christian charities. World DevelopmenL MERF, Sonshine Mission Portugal,
Tear Fund, UCB Bible Societies, Scripture unlo￿ Presbyterian Children's Society and other good causes as
the need arises.
None of this outreach, ministy 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 Presbyteiian 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 as set out in the Bible and in the Church's subordinate standards (the Westminster Confession
of Faiih and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities

DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
for response to BibIe teaching. In turn, this framework Ieads to practical expressions of Christian beliefs and
standards in the local Community such as through the care of those in need (including the sick, disabled and
bereaved).
Generally, the alx)ve 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 iesources
in almost all cases. Public access is nMde known through the use of noticeboards, printed material, press
advertisement, websites, and social media or in other ways.
The benefits are demonstraled through regular evaluation of the services and infonnal and ad-hoc feedback
from members, their families, and members of the public.
The purpose does not lead to hami. The only private benefit flowing from our pU￿oSe is related to Ministers,
Missionaries, Deaconesses, Irish Mission workcrs and Lay Agents who receive benefits as a result of their
holding office or employment. However, this is incidental and necessary in order to f￿ther our ch￿'Itable
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 conimunity
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 Freewtll Offering.
Total donations received from the congregation during the year as FWO was £44,657 compar¢d to £43,691 in
the previous year. Other amounts were received for specific charitable collections, from investment income.
gift aid and to off-set specific expenses, totaling £23,080. Total expenditure of £58,282 was spent during the
year in achieving the church's charitable objectives. PW income was £1,128 and expenses were £1,586.
In addition to the above, thnds were received from the congregation of £17,672 for the annual harvest appeal
and £19,817 to the building fund. Other donations, gift aid and fund-raising for the building fund totaled
£11,996. Expenses totaled £31,718.
In summary, total income for th¢ year amounted to £1 18,350 and total expenses amounted to £91,586.
The church was able to repay the remaining balance on the loans to build the hall during this year and has no
outstanding debt at the year end.
RESERVES POLICY
The reserves of the charity are set by the Church Committee whkch 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
expei'iences 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 congitgation's total income does not excced £250,000, the Trustees have elected under Section 64(3)
of the Ch￿'ItieS Act (Northem Ireland) 208 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 EN)sition. 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 15 April 2025 and signed on its behalf by
REVJCOWAN
MRJM4GEE
Rev Jonathan Cowan
Mr John Magee
19 May 2025
19 May 2025

INDEPENDENT EL4MINERS REPORT TO THE TRUSTEES OF DRUMLEGAGH
CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAIIID
I report on the accounts of the Drumlegagh Presbyterian Church for the year ended 31 December 2024,
which are set out on the following pages.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Chaiities 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(9)(b)
of the Charities Act
state whether particular matters have come to my attenlion.
Basis of independent examiller'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)(b) of the Charities Act. My examination included a review of th¢
accounting iecords kept by the charity and a comparison of the accounts presented with those records. It also
included consid¢ration 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 slate whether any n]aterial 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 infomiation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) 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 att¢ntion.
ARNOLD JACKSON
Arnold Jackson FCA
For McAleer Jackson Ltd
Church House
24 Dublin Road
OMAGH
Co Tyrone
BT78 IHE
Date: 19 May 2025

DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
FOR THE YEAR ENDED 31 DECEMBER 2024
UNRESTRICTED RESTRicfED ENDOWMENT TOTAL
FUNDS
FUNDS
2024
TOTAL
NOTE
2023
RECEiYrs
Donations and legacies
Charitabl¢ activities
Other trading activities
Invcstment income
Other
52,103
346
350
2,225
279
55,303
46.039
16.588
98,142
16,934
350
2,645
795
279
1,003
118,350 128,367
61,206
65,363
420
63.047
Sale of Investments
Sale of fixed assets
Loans received
TOTAL RECEIPTS
55,303
63,047
118,350
128,367
PAYMENTS
Raising funds
Charitable activities
Investment costs
Other expenditure
406
44,862
406
61,180
406
66,111
16,318
45,268
16,318
61,586
66,517
Purchase of Investments
Purchase of fixed assets
Loan/OD repayments
30,000
30,000
45,000
TOTAL PAYMENTS
45,268
46,318
91,586 111,517
Net receipts/payments
Transfers between funds
10,035
19,509
16,729
19,509
26,764
16,850
Net movement in funds
9,474
36,238
26,764
16,850
Funds brought forward
89.462
13.634
75,828
58,978
Funds carried forward
12
79,988
22,604
102,592
75,828

DRUMLEGAGH CONGRFGATION OF THE PRESBYTEIUAN CHURCH IN IRELAIYD
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER2024
UNRESTRICTED RESTIUCTEDENDOWMENT TOTAL
FUNDS
FUNDS
2024
TOTAL
N(yfE
FUNDS
2023
FUNDS RECONCILATION
Bank and cash at start of year
Net movement in funds
89,462
9,474
13,634
36,238
75.828
26.764
58,978
16,850
Bank and cath at end of year
79,988
22,604
102.592
75,828
BANK AM) CASH BALANCES
Bank deposit accounts
Bank current accounts
C&sh in hand
102,592
102,582
102,592
102,582
OTHER ASSETS
Fixed assets
Church, premises
Fixtures, fittings, equipment
Vehicles
Investments
Gift aid receivable on donations (not included above)
10
120.407
13,485
133,892
114,385
14,403
128,788
LIABILITIES
Loans
Other
56,754
56,754
Approved by the Kirk Session at a meeting on 15 April 2025 and signed on its behalf by
REVJCOWAN
MR JAL4GEE
Rev Jonathan Cowan
Mr John Magee
Date: 19 May 2025
Date: 19 May 2025

DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
I 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 a rcceipts and payments basis.
FUND ACCOUNTING
Endomqnent funds are funds, the capital of which must be retained either pernianently or at the
congregation's discretion. the income derived from the endowment is to be used either as
restricted or unrestricted income funds d¢pending upon the purpose for which the endowment
was established in the first place.
Restricted funds comprise (a) 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
congregationaI 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 ftmds set aside by the congregation for use in the future.
2 DONATIONS AND LEGACIES
UNRESTRicfED RESTRICTED ENDOWMENT TOTAL TOTAL
FUNDS
FUNDS
FUNDS
2024
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequests
725
44,657
6,721
725
1,089
82,146 43,691
15,271
15,114
1,312
37,489
8.550
52,103
46,039
98,142 61,206

DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER2024
3 CHARITABLE ACTIVITIES
UNRESTRICTED RESTR[￿ED ENDOWMENT
FUNDS
FUNDS
FUNDS
TOTAL
TOTAL
2024
2023
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Other donations
Grants
11,184
710
3.604
11,184
710
3,830
8,116
1,495
47,947
226
120
1,090
1,210
7,805
346
16.588
16,934
65,363
4 OTHER TRADING AcfivITIES
UNRESTiucfED RESTRICTED ENDOWMENT
FUNDS
FUNDS
FUNDS
TOTAL
TOTAL
2024
2023
Letting of premises
Trading income
350
350
350
350
5 INVESTMENT INCOME
UNRESTRICTED RESTRICTED ENDOWMENT
FUNDS
FUNDS
TOTAL
TOTAL
FUNDS
2024
2023
Deposit interest
G¢neral Investment Fund
Rents investment properties
Other investtnent income
2.225
419
2,644
795
2,225
420
2,645
795
6 OTHER INCOME
UNRESTRicfED RESTRICTED ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2024
2023
Insurance claims
Other income
279
279
1,003
279
279
1,003

DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
7 RAISING FUIYDS
UNRESTRicfED RESTRICTED ENDOWMENT
FUNDS
TOTAL
TOTAL
FUNDS
FUNDS
2024
2023
FWO Envelopes
Fundraising events
406
406
406
406
406
406
8 CHARITABLE ACTIVITIES
ur4RESTRICTED RESTRICTED ENDOWMENT
FUNDS
FUNDS
TOTAL
TOTAL
FUNDS
2024
2023
General Assembly Assessments
Presbytery fees
Ministry & support staff costs
Congregational running expenses
Donalions to Missions and
Charities
Govemance costs
Loan interest
6.470
326
17,865
18,241
6,470
326
18,284
19,517
6,083
336
17,189
26,926
419
1,276
1,460
500
12,985
14,445
500
1,638
61,180
10,651
480
4,446
66,111
1.638
16,318
44,862
9 OTHER EXPENDITURE
UNRESTRICTED RESTRIcfED ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2024
2023
Investment property expenses
10 FIXED ASSETS
The congregation owns the Church premises situated at 30 Drumlegagh Church Road, Inco￿OratIng th¢
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 £1.655.673
11 INVESTMENTS
The congretation has the following investments. Amounts are shown at market valuation
2024
2023
General Investment Fund
120,407 114,385
120,407 114,385

DRUMLEGACH CONGREGATIOIY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTFS TO THE ACCOUIYTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12 TRANSACTIONS WITH TRUSTEES
Transactions with Trustees arc as follows:_ I Beattie was paid £65 for pulpit supply. Rev J
Cowan was paid £437.47 for ministeral expenses and manse repairs. He also received £418.82
being income from bequest investments.
13 FUND BALANCES
BALANCE
AT START RECEIPTS PAYMENTS TRANSFERS LOSS
GAIN/ BALANCE
VUND
AT END
Unrestricted Funds
General account
Presbyterian Mutual
89,462 55,303
45,268
19,509
79,988
89,462 55,303
45.268
19,509
79,988
Restricted Funds
Buildinglproperty
pw
15,251 61,919
1,617
1,128
114,385
44.732
1.586
19,509
21,445
1,159
6,022 120,407
General investmeni fund
100,751 63,047
46,318
19,509
6,022 143,011