an
TEMPO 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 (NIC105652)

an
TEMPO 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
Tempo congregation of the Presbyterian Church in Ireland
29 Main Street, Tempo, Co Fermanagh, BT94 3LU
Registered Charity in Northern Ireland INIC105652)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were:
Rev Gunther Andrich
Mr lan Young
Mr Drew Armstrong
Mrs Carole Trimble
Mrs Cherry Armstrong
Mr Nichola5 Armstrong
PRINCIPAL OFFICE BEARERS
Minister:
Clerk of Session:
Treasurer:
Rev Gunther Andrich
Mrs Carole Trimble
Mr Walter Dunlop
INDEPENDENT EXAMINER
Mr Jonathan Ruddell (for Ruddell and Company)
16 Church Street, Dungannon, Co Tyrone, BT716AB
BANKERS
Danske Bank
24 Townhall Street, Enniskillen, Co Fermanagh, BT94 7BB
SOLICITORS
Falls & Hanna
23 East Bridge Street, Enniskillen, Co Fermanagh, BT74 7BT

an
TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRucfuRE 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-off icio members of the
Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregation. 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 at least twice in each year.
To be chosen for the office of the eldership in the congregation a person must be 3 voting member and
a regular attendant at 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 eletted 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. Tempo
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 the congregation.
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 ministers and a
representative elder appointed by the Kirk Session of each congregation.

an
TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Tempo 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 purposes is by the grace of God, to help people of all ages become fully
devoted followers of Jesus Christ. Our vision is by the grace of God, to be an inclusive, welcoming
community of Christ's people of all ages, which:
is increasingly characterised by love for God, and love and concern for others.
is committed to the historic Christian gospel as revea led in the Bi ble;
is relevant to people of this time and place.
The congregation aims to live out its Mission and Vision as a family of God's people by being:
A Covenant Community: where our relationships are rooted in the promises of God by living
faithfully toward him and toward one another.
An Intergenerational Community: where adults intentionally take the lead to engage with,
encourage and nurture younger members to maturity in Christ.
An Outward Looking Community: where we want the blessings of God that belong to us in the
gospel to become blessings for others beyond the bounds of our community.
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.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of
the Lord's Supper is observed on several 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. The congregation holds regular bible study meetings and has a range of organisations including:
Sunday School / Presbyterian Women / Woman's Fellowship Group / Tempo Ladies Group.
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 9.45 am and at other times for special
occasions. During the week the Bible Study provides an opportunity for members to meet together for
fellowship, to study the scriptures and for a time of prayer.

an
TEMPO CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
As well as our regular services during the year we acknowledge God's gift of new life at 4 Sacraments of
Baptism, we gave thanks for faithful service and sought to comfort those who had been bereaved during
the year.
At 31 December 2024 there were 82 communicant members and 36 families connected with the
congregation. The average weekly attendance at morning worship including children is 40.
Pastoral care
Members of the congregation who are unable to attend Church due to sickness or age are visited or
contacted by phone on a regular basis by the minister, elders or by one of the congregation's pastoral
visitors. Contact has been conducted in accordance with Covid guidelines.
Mission and outreach
At a local level the congregation ministers to the spiritual needs of the congregation. The congregation
donates to various charities such a5 the Poppy Appeal, the Presbyterian Children's Society, the
Moderatorfs Appeal the World Development Appeal which supports the work of Christian Aid and
Tearfund. The congregation also made donations to the local Food Bank at the annual Harvest Service
and to the Salvation Army Christmas Toy Appeal.
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, assist with the running costs of Union Theological College,
the Church's training college for ministry students, and financially supports congregation in the areas of
worship, discipleship, global mi55ion, outreach, leadership and pastoral care.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and / or one of
the elders. This provides an important link between the congregation5 and the wider structures of the
church. The number of meetings held were restricted because of Covid restrictions.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General Assembly of
the Presbyterian Church in Ireland held in Assembly Build ings, Belfast.
Property
The interior and exterior the church was painted during the year. A number of other minor repairs were
also c3 rried out.

an
TEMPO CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organisations
The Sunday School meets weekly, having an average attendance of 15.
Ladies from the congregation meet with Irvinestown PW, usually in Irvinestown, on a regular basis
during autumn, winter and spring. The Tempo Ladies Group also meet on a regular basis.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by
serving on committees and helping with organisations and a wide range of other Church activities.

an
TEMPO CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
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 member5, 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 notice boards, 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, Mi55ionaries, 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 individ uals that the Presbyterian Church in I rela nd 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 Commission's Public Benefit requirement statutory
guidance.

an
TEMPO CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 46 contributors during the year120241 donating a total of £16,355 {2023: £15,162).
Total income of the congregation during the year was £33,944 compared to £30,558 in the previous
year. Total expenditure decreased from £33,980 in 2023 to £28,833 in 2024. The increase in income
reflect a return to more normal church activity as the impact of COVID decreased and the successful
outcome of fundraising initiatives carried out to raise funds for improvements to the Church. These
included the interior and exterior of the church being repainted.
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 incorme does not exceed £250,000, the Trustees have elected under Section
64131 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 suff icient 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 I b thh p619
and signed on its behalf by:
Mr lan Young
Mr Samuel Andrew Armstrong
Mrs Carole Trimble
Date: (3 lJpr,I Ic>i£
Date:2 0 11 ,,1 2i)I
Date: 13 tspr.1 2u%g

an
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF TEMPO CONGREGATION OF THE
PREsB￿ERIAN CHURCH IN IRELAND
report on the Financial Statements of the charity for the year ended 31 December 2024, which
comprise the Statement of Financial Activities (Receipts and Payments Account), Statement of Assets
and Liabilities and the related notes.
Respective Responsibilities of Trustees and Examiner
As the charity's Trustees you are responsible for the preparation of the accounts in accordance with
Section 6413) of the Charities Act {Northern Ireland) 2008. It is my responsibility to:
examine the accounts under section 65 of the Charities Act;
to follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65(9llbl of the Charities Act; and
to 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 6519llb) of the Charities Act. The 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 the 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.

an
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF TEMPO CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND (convd)
Independent Examinerfs Statement
I have completed my examination and have no concerns in respett of the matters (l) to (41 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.
Name: Jonathan Ruddell (for Ruddell & Company)
Relevant professional qualification: FCA
Address: 16 Church Street, Dungannon, Co Tyrone, BT716AB
Date: 20 IIPLA
io

an
TEMPO CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
For the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other
20,842
6,974
5,345
300
149
27,816
5,345
302
481
25,030
2,769
332
557
2,200
Total receipts
21,176
12,768
33,944
30,558
Payments
Raising funds
Charitable activities
Other
11891
113,0271
15,6381
1189)
116,4391
112,2051
(188}
{15,617)
{18,1751
13,4121
16,567}
Totsl payment5
118,854}
{9,979}
128,8331
133,9801
Net receipts/ (payments)
Transfers between funds
2,322
2,789
5,111
13,4221
Net movement in funds
Gains on investments
Funds brought forward
2,322
2,789
5,111
{3,4221
28,738
29,184
57,922
61,344
Funds carried forward
12
31,060
31,973
63,033
57,922
li

an
TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted
Funds
Endowrnent Total Funds Total Funds
Funds
2024
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
28,738
2,322
29,184
2,789
57,922
5,111
61,344
{3,4221
Bank and Cash at end of year
31,060
31,973
63,033
57,922
Bank & Cash Balances
Bank Deposit Accounts
Bank Currènt Accounts
31,759
31,274
29,041
28.881
63,033
57,922
Other Assets
Fixed Assets- Note 10
Investments- Note 11
3,168
3,025
3,168
3,025
Approved by the Kirk Session at a meeting on
if) fvck 2024
and signed on its behalf by..
Mr lan Young
Mr Samuel Andrew Armstrong
Mrs Carole Trimble
Date: 13 ¢*pfj.l 1075
Date.. 70 Ap,;1 Zi)l>
Date.'13 Ap,,1 2025
12

an
TEMPO CONGREGATION OF THE PRESB￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
For the year ended 31 December 2024
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 lal income from endowments which is to be expended only on the restricted purposes
intended by the donor and Ibl revenue donations or grants for 3 specrfic 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.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving
Loose collections
Donations and gifts
Gift aid
Gifts in grateful remembrance
16,355
525
341
3,621
3,249
938
130
1,657
1,000
19,604
1,463
471
5,278
1,000
18,669
1,045
850
4,466
20,842
6,974
27,816
25,030
13

an
TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
For the year ended 31 December 2024
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Totsl
2023
Fundraising events
5,345
5,345
2,769
5,345
5,345
2,769
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Other
300
302
300
302
INVESTMENT INCOME
Unrestrirted
Funds
Restrirted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Other investment income
81
72
179
146
227
75
179
371
60
126
332
149
481
557
14

an
TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Other income
2,200
2,200
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
FWO envelopes
189
189
188
189
189
188
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
General Assembly assessments
PresbY(ery fees
Ministry and support staff costs
Congregational running expenses
Donations to missions and charities
Governance costs
2,338
124
9,088
1,057
2,338
124
9,088
1,551
2,918
420
2,201
133
8,712
1,197
3,014
360
494
2,918
420
13,027
3,412
16,439
15,617
15

an
TEMPO CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Property expenses
5,638
6,567
12,205
18,175
5,638
6,567
12,205
18,175
10. FIXED ASSETS
The congregation owns the Church premise5 Situated at 29 Main Street, Tempo, Co Ferm3n3gh, BT94 3LU and the
associated fixtures, f ittings, plant and machinery. These have an insurance value of £1.08 million.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
3,168
3,025
3,168
3,025
16

an
TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2024
12. FUND BALANCES
Fund
Balance at
start
Receipts Payments
Surplus /
(Deficit)
Transfers Balance at
end
Unrestricted Funds
General
28,738
21,176
118,8541
2,322
31,060
28,738
21,176
118,8541
2,322
31,060
Restricted Funds
Property
M ission and charity
Other
29,041
9,285
2,918
565
16,5671
12,9181
14941
2,718
31,759
143
71
214
29,184
12,768
{9,9791
2,789
31,973
Endowment Funds
Endowment
Total
57,922
33,944
128.8331
5,111
63,033
17