ENNISKILLEN 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 (NIC105648)
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ENNISKILLEN 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
Enniskillen Congregation of the Presbyterian Church in Ireland 16 East Bridge Street
ENNISKILLEN
Co Fermanagh BT74 7BT
Registered Charity in Northern Ireland (NIC105648)
CHARITY TRUSTEES
We express our sincere thanks to the Charity Trustees who served during the year. Those who were trustees during the year were:
| Kate Doherty | Victor Magowan | Philip Galbraith | Brian Keys |
|---|---|---|---|
| Rev. Steve Kennedy | Ronnie Chambers | Clive Morrow | Alvin Mullan |
| (inst. 17thMay 2024) | (decd. 7thAug. 2024) | (Res. 17thOct. 2024) | |
| Ken Rainey | Pamela Rainey | Diane Stevenson |
PRINCIPAL OFFICE BEARERS
Minister Rev. Steve Kennedy (installed 17[th] May 2024) Clerk of Session Kate Doherty Secretary Thomas Harpur
INDEPENDENT EXAMINER
McAleer Jackson Ltd
Chartered Accountants & Registered Auditors
Church House 24 Dublin Road Omagh BT78 1HE
BANKERS
SOLICITORS
Danske Bank Cooper Wilkinson 24 Townhall Street Solicitors Enniskillen Imperial Buildings BT74 7BB 38-40 Queen Elizabeth Road Enniskillen BT74 7BY
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ENNISKILLEN 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 Session 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 Minister in active duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk Session are held on the third Thursday of every month except July and August; however special meetings did occur in the Summer months of 2024.
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. Enniskillen 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of each congregation. Brian Keys is currently the Elder appointed to this role by the Kirk Session.
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 month of 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 ministers and a representative elder appointed by the
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont ’ d)
Kirk Session of each congregation. In June 2024, the Minister Rev. Steve Kennedy and Diane Stevenson as representative Elder attended meetings of the General Assembly.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Enniskillen Congregation of the 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.
The congregation’s mission purpose is to glorify and enjoy God in worship and living, to live and love as a fellowship of His family and to help one another grow spiritually. We also seek to share His Word with others and to serve our community.
GENERAL INTRODUCTION
The congregation aims to live out its Mission and Vision as a family of God’s people by being:
-
A church which glorifies God by enabling people to become mature disciples of Jesus Christ
-
A warm-hearted congregation, welcoming people from all backgrounds
-
A place where, through relevant and sound Bible teaching, fellowship groups, faithful pastoral care and a growing emphasis on witness in the community we create a nurturing environment where people can find forgiveness, wholeness and transformation in Jesus Christ the Lord.
As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.
The early part of 2024 saw Rev Gunther Andrich acting as the Convenor of our Vacancy and chairing Kirk Session meetings and meetings of the Congregational Committee, as well as taking Sunday morning services at regular intervals.
In February 2024, the Kirk Session met with Rev. Steve Kennedy who had applied for the vacancy. They put forward his name as a sole nominee and, following approval by the Clerk of Assembly, Rev. Kennedy came to preach on 24[th] March 2024. At the Congregational meeting held the following evening he was issued with a call by a very substantial majority of the voting members present and he accepted the call. On Friday 17[th] May 2024 , under the auspices of the Presbytery of Omagh, Rev. Steve Kennedy B.D., Dip.Min.,M.Th. was installed as Minister of Enniskillen Presbyterian Church.
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont ’ d)
WORSHIP
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord’s Supper is observed on four occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord’s Supper.
In the early part of the year, although the numbers of people joining for Sunday worship had not returned to pre-Covid levels and considering that the church was in a vacancy situation, attendances at church remained encouraging. Pulpit supply until May 2024 was organised by the Clerk of Session. The congregation really valued the visits of a relatively small group of ministers who came to the church regularly and were very supportive. The Sunday morning service continues to be livestreamed: this is valued by the elderly and infirm members who cannot physically be present at church and who look forward immensely each week to the broadcast service.
Fellowship Groups and the Prayer Meeting continue on an alternating fortnightly basis, as has the weekly Elders’ Prayer Meeting on Sunday mornings by Zoom.
PASTORAL CARE
The model of each elder having a district continues. Pastoral issues are a standing item on each Kirk Session agenda. An Elders’ Breakfast in early 2024 took place to take forward discussion of the pastoral responsibility of elders, given its heightened importance during a time of vacancy.
The Pastoral Care Team continued to offer practical help and support. Nearly one quarter of the current group of people associated with the church are over 80 years of age.
ACTIVITIES
A program for Sunday evening gatherings began during the vacancy and proved very successful in building community and fellowship, and strengthening relationships. The program continued in the Autumn with a blend of member interviews, mission speakers, community hymn-singing and a discipleship teaching program. A very well attended Carol Service in early December brought that 2024 Sunday evening program to a very positive end.
It is good to report that the Crèche, Sunday School (XTB), Bible Class, and Bowling Club all continued to operate. The Chess Club functioned for the first part of 2024, however the latter part of the year saw conversations taking place regarding its future as an independent group meeting in an alternate location. Men’s Breakfasts took place on a bi-monthly basis for most of the year, as did various Ladies’ gatherings including a Christmas Dinner.
The outreach ministries of Tea4U (our Community cafe) and CAP West NI (a branch of the UK Charity Christians Against Poverty) also continued. CAP/Tea4U volunteers manned an effective stall outside the church on St Patrick’s Day and many useful contacts were made. This followed a Congregational Stew Lunch on the same day.
The Church Mouse Shop continued to open on Fridays with busy trade every week. This ministry has many benefits including volunteer opportunities and fellowship, provision of essential items at low cost to those
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont ’ d)
facing socio-economic challenges, a deep sense of community amongst users, and special fundraising initiatives for local and international projects. Through a network of relationships with community organisations, we were able to provide vital support to certain circumstances of crisis.
As a church we have always believed in the importance of smaller groups for discipleship and growth, and the Prayer Meeting and Fellowship Groups continue to meet on alternate weeks.
One family was supported financially through the Presbyterian Children’s and Orphans Society.
The use of email has massively changed the method of communication in church life in the last 20 years. Of the 150 families connected to the church, 140 have an email address.
Outside groups continue to use the Bridge Centre for their activities. These include community organizations such as Enniskillen Motor Club and Fresh Focus, as well as Christian organisations including Youth With a Mission and Scripture Union.
Two special Elders’ meetings were held in July and August to begin a process of developing priorities and vision for the church moving forward.
Finances
The Kirk Session in conjunction with the Congregational Committee ensure that, as a fellowship of God’s people in Enniskillen, we make best use of the resources entrusted to us as we reach out in mission to share God’s love with the wider community both locally and further afield.
The church is maintained by the generous and in some cases sacrificial giving of its members.
The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assists with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership, and pastoral care.
The congregation continues to support the Cousley family who work with Mission Aviation Fellowship, based in Mareeba, Australia.
The Harvest Appeal was divided between Homes for Hope International, for their home re-building project following flooding in Galați region of Romania (40%); Bible Education Services Arabic Project (40%)ș and the Storehouse Food Bank Project operating out of Enniskillen Elim Church (20%).
During 2023 we were made aware that congregations such as ours which have the Presbytery Education Board as their holding trustees for their property must act, making the choice between appointing individual trustees or appointing the newly registered ‘THE PRESBYTERIAN CHURCH IN IRELAND HOLDING TRUSTEE COMPANY’ as holding Trustee. This matter was discussed by the Kirk Session and the Congregational
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont ’ d)
Committee and the decision made to choose the latter option. A document to that effect was drawn up by the Church Solicitors, Cooper Wilkinson. At a Congregational meeting held on 25[th] March 2024, the proposal to change the Holding Trustee was accepted and the documentation was duly signed.
Our giving to external agencies and charities was as follows
| 2024 | 2023 | ||
|---|---|---|---|
| To mission agencies and societies beyond the | |||
| Presbyterian Church in Ireland - | £ | 47,892.00 | £ 42,980.00 |
| PCI United Appeal for mission - | £ | 7,565.00 | £ 7,509.00 |
| PCI World Development Appeal - | £ | 6,445.00 | £ 6,330.00 |
| PCI Children's Society - | £ | 3,000.00 | £ 3,500.00 |
| Earl Haig Fund - | £ | 131.00 | £ 182.00 |
FINANCIAL REVIEW
The congregation’s main source of income is members ’contributions through the Weekly Freewill Offering. There were 122 contributors during the year (115 in 2023) donating a total of £71,834 (£80,847 in 2023). However, another £8,571 of gift aid has been claimed since the year end on this income which would bring the total up to £80,405.
Total income of the congregation during the year was £ 232,819, compared to £ 237,797 in the previous year.
Regular expenditure increased from £ 176,078 in 2023 to £ 218,801 in 2024. This is a reflection of increased ministerial costs and an increase in giving to others.
The Church has no debt owing.
RESERVES POLICY
The Trustees ’aim is to maintain sufficient free reserves in unrestricted, undesignated funds to bridge any funding gaps experienced by the church.
It is the policy of this church to hold in Reserves the equivalent of three months ’general running costs, including employee costs. It is also our policy to hold in Reserves 25% of annual buildings costs for church, halls and Church Mouse Shop. Based on average annual costs for the past three years, the total amount to be held in Reserves should be a minimum of £32,500.
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT [cont ’ d]
GOING CONCERN
The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation’s current activities and other financial commitments.
Property
No major work was undertaken in 2024 and none is anticipated in 2025.
Volunteers & Personnel
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organizations and other church activities.
Like all churches we are experiencing a challenge in renewing the commitment of volunteers, but we estimate we still have c100 volunteers working across the full range of activities within our congregation.
This is a time to look back with thanks to God for His faithfulness but also to prayerfully renew our commitment as elders and as a church family to seek first the kingdom of God and to trust God to provide for the church’s needs in the future.
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 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
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont ’ d)
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 because of their holding office or employment. However, this is incidental and necessary 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.
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) 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 15 May 2025 and signed on its behalf by
REV. STEVE KENNEDY
KATE DOHERTY
........................................................ ........................................................ Rev. Steve Kennedy Kate Doherty 15 May 2025 15 May 2025
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Independent examiner’s report to the charity trustees of Enniskillen Congregation of the Presbyterian Church in Ireland (Charity no. 105388)
I report on the accounts of Enniskillen Congregation of the Presbyterian Church in Ireland for the year ended 31 December 2024.
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:
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examine the accounts under section 65 of the Charities Act;
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act;
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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:
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That accounting records were not kept in accordance with section 63 of the Charities Act;
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That the accounts do not accord with those accounting records;
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That the accounts do not comply with the accounting requirements of the Charities Act;
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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 Chartered Accountant Church House 24 Dublin Road Omagh Co Tyrone BT78 1HE
15 May 2025
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2024
| Note | Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Receipts | ||||||
| Donations and legacies | 2 | 96843 | 66638 | - | 163481 | 158455 |
| Charitable activities | 3 | 1666 | 1981 | - | 3647 | 10575 |
| Other trading activities | 4 | 2852 | 3150 | 57575 | 63577 | 68481 |
| Investment Income | 5 | 1523 | 402 | 189 | 2114 | 286 |
| Other | 6 | - | - | - | - | - |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 102884 | 72171 | 57764 | 232819 | 237797 | ||
| Sale of Investments | - | - | - | - | - | |
| Sale of fixed assets | - | - | - | - | - | |
| Loans Received | - | - | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Receipts | 102884 | 72171 | 57764 | 232819 | 237797 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Payments | ||||||
| Raising funds | 7 | 368 | 212 | - | 580 | 7990 |
| Charitable activities | 8 | 102974 | 77793 | 22779 | 203546 | 164026 |
| Investment costs | 411 | 178 | 156 | 745 | 712 | |
| Other | 9 | - | - | - | - | - |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 103753 | 78183 | 22935 | 204871 | 172728 | ||
| Purchase of Investments | - | - | - | - | - | |
| Purchase of fixed assets | - | 13930 | - | 13930 | 3350 | |
| Loan Repayments | - | - | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Payments | 103753 | 92113 | 22935 | 218801 | 176078 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net receipts / (payments) | -869 | -19942 | 34829 | 14018 | 61719 | |
| Transfers between funds | 36780 | -137 | -36643 | - | - | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net movement in funds | 35911 | -20079 | -1814 | 14018 | 61719 | |
| Funds brought forward | 78346 | 91475 | 28836 | 198657 | 136938 | |
| --------- | ----------- | ------- | ---------- | ---------- | ||
| Funds carried forward | 14 | 114257 | 71396 | 27022 | 212675 | 198657 |
| -------- | -------- | ------- | --------- | ---------- |
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
| s at 31 December 2024 | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | Funds | Funds | |
| 2024 | 2023 | ||||
| £ | £ | £ | £ | £ | |
| Bank and Cash Reconciliation | |||||
| Bank and Cash at start of year | 78346 | 91475 | 28836 | 198657 | 136938 |
| Net movement in funds | 39455 | -23624 | -1814 | 14018 | 61719 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| Bank and Cash at end of year | 117801 | 67852 | 27022 | 212675 | 198657 |
| ======- | ======= | ======= | ======= | ======= | |
| Bank & Cash Balances | |||||
| Bank Deposit Accounts | 150000 | - | |||
| Bank Current Accounts | 62326 | 198126 | |||
| Cash in Hand | 349 | 531 | |||
| ---------- | ---------- | ||||
| 212675 | 198657 | ||||
| ======= | ======= | ||||
| Other Assets | |||||
| Fixed Assets – Note 10 | - | - | |||
| - Church Premises | - | - | |||
| - Fixtures, Fittings &Equipment | - | - | |||
| - Vehicles | - | - | |||
| Investments – Note 11 | - | - | |||
| Gift Aid receivable on donations | 16268 | - | |||
| ---------- | ---------- | ||||
| 16268 | - | ||||
| ======= | ======= | ||||
| Liabilities | |||||
| Loans | - | - | |||
| ---------- | ---------- | ||||
| - | - | ||||
| ======= | ======= | ||||
| Total Assets | 228943 | 198657 | |||
| ======= | ======= |
Approved by the Kirk Session at a meeting on 15 May 2025 and signed on its behalf by
REV. STEVE KENNEDY KATE DOHERTY ........................................................ ........................................................ Rev. Steve Kennedy Kate Doherty 15 May 2025 15 May 2025
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024
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
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | £ | |
| Recorded giving: | |||||
| Loose collections | 3889 | 2781 | - | 6670 | 10249 |
| Donations and gifts | 68387 | 60313 | - | 128700 | 124695 |
| Gift Aid | 4367 | 3544 | - | 7911 | 23511 |
| Legacies and bequest | 20000 | - | - | 20000 | - |
| Donations from organisations | 200 | - | - | 200 | - |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 96843 | 66638 | - | 163481 | 158455 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)
31 December 2024
3. CHARITABLE ACTIVITIES
| . | CHARITABLE ACTIVITIES | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Income from charitable activities | ||||||
| Fees | from weddings and funerals | 100 | - | - | 100 | - |
| Fundraising events | 1030 | 1371 | - | 2401 | 7697 | |
| Membership fees | - | 110 | - | 110 | 110 | |
| Grants | - | 500 | - | 500 | 2400 | |
| Periodicals | 536 | - | - | 536 | 368 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 1666 | 1981 | - | 3647 | 10575 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 4. | OTHER TRADING ACTIVITIES | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Letting of premises | 2852 | 3150 | - | 6002 | 2745 | |
| Trading income | - | - | 57575 | 57575 | 65736 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 2852 | 3150 | 57575 | 63577 | 68481 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 5. | INVESTMENT INCOME | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Bank interest | 1523 | 402 | 189 | 2114 | 286 | |
| General Investment Fund | - | - | - | - | - | |
| Dividends | - | - | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 1523 | 402 | 189 | 2114 | 286 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- |
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2024
| 6. | OTHER INCOME | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Insurance claims | - | - | - | - | - | |
| Other income | - | - | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| - | - | - | - | - | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 7. | RAISING FUNDS | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| FWO envelopes | 368 | - | - | 368 | 377 | |
| Fundraising events | - | 212 | - | 212 | 7613 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 368 | 212 | - | 580 | 7990 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 8. | CHARITABLE ACTIVITIES | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| General Assembly Assessments | 19578 | - | - | 19578 | 13596 | |
| Presbytery fees | 671 | - | - | 671 | 675 | |
| Ministry and support staff costs | 34255 | - | - | 34255 | 15345 | |
| Congregational running expenses | 45872 | 13366 | 19779 | 79017 | 73909 | |
| Donations to Missions and | 2598 | 59435 | 3000 | 65033 | 55509 | |
| charities | ||||||
| Christians Against Poverty | - | 4992 | - | 4992 | 4992 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 102974 | 77793 | 22779 | 203546 | 164026 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- |
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)
31 December 2024
9. OTHER EXPENDITURE
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | £ | |
| Outings /trips | - | - | - | - | - |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| - | - | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
10. FIXED ASSETS
The Church and Church halls situated at 16 East Bridge Street Enniskillen and the associated fixtures, fittings, plant and machinery have an insurance value of £4,215,263. The manse at 16b Chanterhill Road Enniskillen had an insurance value of £573,334. There is an endowment property at 13 – 15 East Bridge Street Enniskillen from which the Church Mouse Shop operates. It has an insurance value of £1,125,619 to include contents. The owner of all these properties de jure, acting as holding trustees, is the Presbyterian Church in Ireland Holding Trustee Company; the owner de facto is the congregation.
11. INVESTMENTS
The congregation held no investments at 31 December 2024 (£Nil: 31 December 2023).
12. TRANSACTIONS WITH TRUSTEES
There were no transactions with trustees or their relatives during the year ended 31 December 2024.
No trustees were remunerated for their role as trustee during the year ended 31 December 2024.
The Congregation paid an expense of £1343 relating to rates on the manse which is occupied by the minister, a trustee.
13. GOVERNANCE COSTS
Governance costs of £3008 were incurred during the year ended 31 December 2024 which relate to fees paid to the Independent Examiner of the Church’s accounts and for legal advice regarding property.
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ENNISKILLEN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2024
14. FUND BALANCES
| Fund | Balance at | Receipts | Payments | Transfers | Balance |
|---|---|---|---|---|---|
| start | at end | ||||
| £ | £ | £ | £ | £ | |
| Unrestricted Funds | |||||
| General | 78346 | 102884 | 67110 | 137 | 114257 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 78346 | 102884 | 67110 | 137 | 114257 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| Restricted Funds | |||||
| Youth/T4U | 4148 | 94 | 121 | 1156 | 5277 |
| Fabric No. 3 | 54687 | 14994 | 27006 | - | 42675 |
| Missionary No.4 | 21238 | 25933 | 32355 | - | 14816 |
| United Appeal | 2643 | 6999 | 7565 | - | 2077 |
| Manse | 1095 | 19 | - | - | 1114 |
| C.A.P. | 6758 | 8517 | 10533 | - | 4742 |
| Gamble Bequest | 15 | - | 30 | 30 | 15 |
| Toddle Time | 167 | - | - | -167 | - |
| PW | 375 | - | 30 | - | 345 |
| Troop | 82 | 8 | 90 | - | - |
| Tea4U | 26 | 1366 | 212 | -1156 | 24 |
| Bowling club | 241 | 270 | 200 | - | 311 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 91475 | 58200 | 78142 | -137 | 71396 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| Endowment Funds | |||||
| Shop | 28836 | 57764 | 59578 | - | 27022 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 28836 | 57764 | 59578 | - | 27022 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| Total | 198657 | 218848 | 204830 | - | 212675 |
| ---------- | ---------- | ---------- | ---------- | ---------- |
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