DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements for the year ended 31 December 2025
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 2025 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 Mr J Magee Mr M Adams Mr I Beattie Mrs J Beattie Mrs S Beckett Mr W Curran Mr J Farren Mr C Irwin Mr B Magee Mrs F Magee Mr J McCay Mr K McKeown Mr M Surphlis
PRINCIPAL OFFICE BEARERS
Minister Clerk of Session Treasurer
Rev Jonathan Cowan Mr John Magee Mrs Ann McCaskie
INDEPENDENT EXAMINER
Arnold Jackson McAleer Jackson Ltd Church House 24 Dublin Road Omagh Co Tyrone BT78 1HE
BANKERS
Ulster Bank Strabane (A) Branch 29 Abercorn Square Strabane Co Tyrone BT82 8AL
SOLICITORS
McConnell & Fyffe 21 Church St Omagh Co Tyrone BT78 1DG
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-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.
During 2025 the congregation elected three new elders who also became trustees of the charity. They were Mr W Curran, Mrs F Magee and Mr K McKeown
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 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 consists 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 was celebrated three times in 2025.
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 services are recorded for YouTube each week.
We contributed to the following Christian charities during the year; United Appeal, World Development, Tear Fund, Student Bursary 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.
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 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
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
for response to Bible teaching. In turn, this framework leads 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 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 £43,908 (£44,657 in 2024). Other amounts were received for specific charitable collections, from investment income, gift aid and to offset specific expenses, totaling £18,211, (£23,080 in 2024). Total expenditure of £55,251 was spent during the year in achieving the church’s charitable objectives, (£58,282 in 2024). PW income was £1,108 and expenses were £1,036, (£1,128 and £1,586 respectively in 2024).
In addition to the above, funds were received from the congregation of £14,435 for the annual harvest appeal and £11,058 to the building fund. Other donations, gift aid and fund-raising for the building fund totaled £12,760. Expenses totaled £1,042.
In summary, total income for the year amounted to £101,480 and total expenses amounted to £57,329.
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 experiences 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 64(3) of the Charities Act (Northern 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 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 8 April 2026 and signed on its behalf by
REV J COWAN
MR J MAGEE
Rev Jonathan Cowan
Mr John Magee
31 May 2026
31 May 2026
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 2025, 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 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(9)(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)(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:
-
That accounting records were not kept in accordance with section 63 of the Charities Act
-
That the accounts do not accord with those accounting records
-
That the accounts do not comply with the accounting requirements of the Charities Act
-
That there is further information 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 (1) 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 attention.
Arnold Jackson
Arnold Jackson FCA For McAleer Jackson Ltd Church House 24 Dublin Road OMAGH Co Tyrone BT78 1HE
Date: 31 May 2026
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) FOR THE YEAR ENDED 31 DECEMBER 2025
| UNRESTRICTED | UNRESTRICTED | **RESTRICTED ** | ENDOWMENT | TOTAL | TOTAL | ||
|---|---|---|---|---|---|---|---|
| NOTE | FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | |||
| RECEIPTS | |||||||
| Donations and legacies | 2 | 51,163 | 37,316 | - | 88,479 | 98,142 | |
| Charitable activities | 3 | 293 | 9,265 | - | 9,558 | 16,934 | |
| Other trading activities | 4 | 270 | - | - | 270 | 350 | |
| Investment income | 5 | 2,306 | 487 | - | 2,793 | 2,645 | |
| Other | 6 | 260 | 120 | - | 380 | 279 | |
| 54,292 | 47,188 | - | 101,480 | 118,350 | |||
| Sale of Investments | |||||||
| Sale of fixed assets | - | - | - | - | - | ||
| Loans repayments | 18,000 | - | - | 18,000 | - | ||
| TOTAL RECEIPTS | 72,292 | 47,188 | - | 119,480 | 118,350 | ||
| PAYMENTS | |||||||
| Raising funds | 7 | 385 | - | - | 385 | 406 | |
| Charitable activities | 8 | 46,096 | 10,848 | - | 56,944 | 61,180 | |
| Investment costs | - | - | - | - | - | ||
| Other expenditure | 9 | - | - | - | - | - | |
| 46,481 | 10,848 | - | 57,329 | 61,586 | |||
| Purchase of Investments | - | - | - | - | - | ||
| Purchase of fixed assets | - | - | - | - | - | ||
| Loan/OD repayments | - | 18,000 | - | 18,000 | 30,000 | ||
| - | |||||||
| TOTAL PAYMENTS | 46,481 | 28,848 | - | 75,329 | 91,586 | ||
| Net receipts/payments | 25,811 | 18,340 | - | 44,151 | 26,764 | ||
| Transfers between funds | - | 703 |
703 | - | |||
| Net movement in funds | 25,108 | 19,043 | - | 44,151 | 26,764 | ||
| Funds brought forward | 79,988 | 22,604 | - | 102,592 | 75,828 | ||
| - | |||||||
| Funds carried forward | 12 | 105,096 | 41,647 | - | 146,743 | 102,592 |
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| UNRESTRICTED RESTRICTED ENDOWMENT NOTE FUNDS FUNDS FUNDS £ £ £ FUNDS RECONCILATION Bank and cash at start of year 79,988 22,604 Net movement in funds 25,108 19,043 Bank and cash at end of year 105,096 41,647 - BANK AND CASH BALANCES Bank deposit accounts Bank current accounts Cash in hand OTHER ASSETS Fixed assets 10 ~ Church, premises ~ Fixtures, fittings, equipment ~ Vehicles Investments 11 Gift aid receivable on donations (not included above) LIABILITIES Loans Other |
UNRESTRICTED RESTRICTED ENDOWMENT NOTE FUNDS FUNDS FUNDS £ £ £ FUNDS RECONCILATION Bank and cash at start of year 79,988 22,604 Net movement in funds 25,108 19,043 Bank and cash at end of year 105,096 41,647 - BANK AND CASH BALANCES Bank deposit accounts Bank current accounts Cash in hand OTHER ASSETS Fixed assets 10 ~ Church, premises ~ Fixtures, fittings, equipment ~ Vehicles Investments 11 Gift aid receivable on donations (not included above) LIABILITIES Loans Other |
TOTAL TOTAL 2025 2024 £ £ 102,592 75,828 44,151 26,764 - |
|---|---|---|
| 105,096 41,647 - |
146,743 102,592 |
|
| 146,743 102,582 |
||
| 146,743 102,582 |
||
| - - 115,899 120,407 11,662 13,485 |
||
| 127,561 133,892 |
||
| - - |
||
| - - |
Approved by the Kirk Session at a meeting on 8 April 2026 and signed on its behalf by Rev Jonathan Cowan Mr John Magee Date: 31 May 2026 Date: 31 May 2026
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 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 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 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 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
| Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequests |
UNRESTRICTED RESTRICTED ENDOWMENT TOTAL TOTAL FUNDS FUNDS FUNDS 2025 2024 £ £ £ £ £ 1,063 1,063 725 43,908 29,809 73,717 82,146 6,192 7,507 13,699 15,271 |
|---|---|
| 51,163 37,316 - 88,479 98,142 |
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 3 CHARITABLE ACTIVITIES |
3 CHARITABLE ACTIVITIES |
|||||
|---|---|---|---|---|---|---|
| **UNRESTRICTED ** | RESTRICTED | ENDOWMENT | TOTAL | TOTAL | ||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Income from charitable activities | 2,418 | 2,418 | 11,184 | |||
| Fees from weddings and funerals | 1,665 | 1,665 | 710 | |||
| Fundraising events | 293 | 4,546 | 4,839 | 3,830 | ||
| Membership fees | - | - | ||||
| Other donations | 636 | 636 | 1,210 | |||
| Grants | - | - | - | |||
| 293 | 9,265 | - | 9,558 | 16,934 | ||
| 4 OTHER TRADING ACTIVITIES |
||||||
| **UNRESTRICTED ** | RESTRICTED | ENDOWMENT | TOTAL | TOTAL | ||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Letting of premises | 270 | 270 | 350 | |||
| Trading income | - | - | ||||
| 270 | - | - | 270 | 350 | ||
| 5 INVESTMENT INCOME |
||||||
| **UNRESTRICTED ** | RESTRICTED | ENDOWMENT | TOTAL | TOTAL | ||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Deposit interest | 1 | 1 | 1 | |||
| General Investment Fund | 2,306 | 486 | 2,792 | 2,644 | ||
| Rents investment properties | - | - | ||||
| Other investment income | - | - | - | - | ||
| 2,306 | 487 | - | 2,793 | 2,645 | ||
| 6 OTHER INCOME |
||||||
| **UNRESTRICTED ** | RESTRICTED | ENDOWMENT | TOTAL | TOTAL | ||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Insurance claims | - | - | ||||
| Other income | 260 | 120 | 380 | 279 | ||
| 260 | 120 | - | 380 | 279 |
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
7 RAISING FUNDS
| 7 RAISING FUNDS |
||||||
|---|---|---|---|---|---|---|
| **UNRESTRICTED ** | RESTRICTED | ENDOWMENT | TOTAL | TOTAL | ||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| FWO Envelopes | 385 | 385 | 406 | |||
| Fundraising events | - | - | ||||
| 385 | - | - | 385 | 406 | ||
| 8 CHARITABLE ACTIVITIES |
||||||
| **UNRESTRICTED ** | RESTRICTED | ENDOWMENT | TOTAL | TOTAL | ||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| General Assembly Assessments | 5,538 | 5,538 | 6,470 | |||
| Presbytery fees | 367 | 367 | 326 | |||
| Ministry & support staff costs | 19,576 | 486 | 20,062 | 18,284 | ||
| Congregational running expenses | 19,915 | 2,078 | 21,993 | 19,517 | ||
| Donations to Missions and | ||||||
| Charities | 160 | 8,284 | 8,444 | 14,445 | ||
| Governance costs | 540 | 540 | 500 | |||
| Loan interest | - | 1,638 | ||||
| 46,096 | 10,848 | - | 56,944 | 61,180 | ||
| 9 OTHER EXPENDITURE |
||||||
| **UNRESTRICTED ** | RESTRICTED | ENDOWMENT | TOTAL | TOTAL | ||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| 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 £1,655,673
11 INVESTMENTS
The congretation has the following investments. Amounts are shown at market valuation.
| General Investment Fund | 2025 2024 £ £ 115,899 120,407 |
|---|---|
| 115,899 120,407 |
DRUMLEGAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
12 TRANSACTIONS WITH TRUSTEES
Transactions with Trustees are as follows:- I Beattie was paid £85 for pulpit supply. Rev J Cowan was paid £2,262 for ministeral expenses and manse repairs. He also received £486 being income from bequest investments.
13 FUND BALANCES
| FUND Unrestricted Funds General account Presbyterian Mutual Restricted Funds Building/property Missions PW General investment fund |
BALANCE GAIN/ BALANCE AT START RECEIPTS PAYMENTS TRANSFERS LOSS AT END £ £ £ £ £ 79,988 72,292 46,481 703 - 105,096 |
|---|---|
| 79,988 72,292 46,481 703 - 105,096 |
|
| 21,445 38,489 19,528 40,406 - 7,591 8,284 703 10 1,159 1,108 1,036 1,231 120,407 4,508 - 115,899 |
|
| 143,011 47,188 28,848 703 4,508 - 157,546 |