an TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2025 Registered Charlty In Northern Ireland INIC105652)
an TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025 including a Statement of Assets and Liabilities a5 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 INIC1056521 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 Nicholas Armstron8 PRINCIPAL OFFICE BEARERS Minister: Clerk of Session- Treasurer: Rev Gunther Andrich Mrs C3roleTrimble 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 Cooper Wilkinson 38-40 Queen Elizabeth Road, Enniskillen, Co Fermanagh, BT74 7BY
an TEMPO CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'dl STRucfuRE AND MANAGEMENT The Kirk Session The charity Trustees of the congregation are the members of its Kirk Session. Under the congregation's governin8 document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seek5 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 elder5 of the con8regation. 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 castin8 Vote. Stated meeting5 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 a 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 elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation 15 the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations ass18ned 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 15 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 pREsBER1AN CHURCH IN IRELAND TRUSTEE5 ANNUAL REPORT (cont'dl DESCRIPTION AND PURPOSE The charltable purpose of the congregatlon 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 revealed in the Bible,. 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. A5 a congregation of the Presbyteriar) Church in Ireland, we believe that the Blble 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. AcfiviTIES AND OBJECTIVES The congregation meet5 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 Jesu5 Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a range of organisations including= Sunday School I Presbyterian Women / Woman's Fellowship Group / Tempo Ladies Group.
an TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregation normally meets for worship each Sunday at 9.45 am and at other times for special occaslons. 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. As well as our regular service5 during the year we acknowledge God's gift of new life at 4 Sacraments of Bapt15m, we gave thanks for faithful service and sought to comfort those who had been bereaved during the year. At 31 December 2025 there were 81 communicant members and 36 families connected with the con8re8ation. 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 8uidelines. Mission and outreach At a local level the con8regation ministers to the spiritual needs of the congregation. The congregation donates to various charities such as 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 5UPPOrts the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enable5 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, asslst 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 mission, outreach, leadershlp 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 congregations and the wider structures of the church. The number of meetings held were restritted because of Covid restrictions.
an TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd} 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 Buildings, Belfast. Property A number of repairs were carried out to the fabric of the property. Or8anisations The Sunday School meets weekly, having an average attendance of 16. 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 Bive freely of their time by servin8 on committees and helping wwth organisations and a wide range of other Church activities.
an TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) 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 religlon. The dirert 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 resources in almost all cases. Public access is made known through the use of notice boards, printed material, press advertisement, website5, and social media or in other ways. The benefits are demonstrated through regular evaluation of the seNlces and informal and ad-hoc feedback from members. their families, and members of the public. The purpose doe5 not lead to harm. The only private benefit flowing from our purpose is related to Minister5, M issionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits a5 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 dirert and indirect contact with, the community in which pastoral service5 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 PRESBrfERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT (cont'dl FINANCIAL REVIEW The congregation's main Source of income is members, contributions through the Weekly Freewill Offering. There were 46 contributors during the year120251 donating a total of £15,62712024: £16,355). Total income of the congregation during the year was £30,223 compared to £33,944 in the previous year. Total expenditure decreased from £28,833 in 2024 to £25.976 in 2025. STATEMEMf 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,WO, 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 sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financi31 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 ZDZI and signed on its behalf by- Mr lan Young Mr Samuel Andrew Armstrong Mrs Carole Trimble 2tlJ12D Date: Date: 2 &-3-
an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the Financial Statements of the charity for the year ended 31 December 2025, which comprise the Statement of Financial Activities (Receipts and Payments Account), Staternent of Assets and Liabilities and the related notes. Respertlve Responsibilitie5 of Trustees and Examlner As the charity's Trustees you are responslble for the preparation of the accounts in accordance with section 64{31 of the Charities Act INorthern Irelandl 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act,. to follow the procedures laid down in the 8eneral Direction5 given by the Charity Commission for Northern Ireland under section 6519llb} of the Charities Act,. and to state whether particular matters have come to my attention. Basis of Independent Examlner'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 6519llbl of the Charities Act. The examination included a review of the accountin8 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 Trustee5 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 PRESBYfERIAN CHURCH IN IRELAND {cont'd) Independent Examinerfs Statement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and, in connection with following the Directions of the Charity Commi55ion for Northern Ireland- I have found no matters that require drawing to your attention. Name: Jonathan Ruddell Ifor Ruddell & Company) Relevant professlonal qualificatlon: FCA Address: 16 Church Street, Dungannon. Co Tyrone. BT716AB Date: io
an TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipt5 and Payments Account) For the year ended 31 December 2025 Note Unrestrlcted Funds Restrlrted Funds Endowment Funds Total 2025 Total 2024 Receipts Donations and legacles Charitable activities Other trading activities Investment income Other 20,375 8,692 113 29,067 113 27,816 5,345 302 481 292 749 1,041 Total recelpts 20,669 9,554 30,223 33,944 Payments Raising funds Charitable activities Other 12041 112,8641 15,2531 12041 116,2151 19,5571 1189 116,4391 112,2051 13,3511 14,3041 Total payments 118,3211 17,6551 125,9761 128,8331 Net receiptsl (payments) Transfers between funds 2,348 1,899 4,247 5,111 Net movement in funds Gains on investment5 Fund5 brought forward 2,348 1,899 4,247 5,111 31,060 31,973 63,033 57,922 Funds carrled forward 12 33,408 33,872 67,280 63.033 li
an TEMPO CONGREGATION OF THE PREs8ERlAN CHURCH IN IRELAND STATEMENT OF ASSET5 AND LIABILITIES A5 at 31 December 2025 Unrestricted Funds Re5tficted Funds Endowment Total Funds Total Funds Funds 2025 2024 Funds Recon¢Sllation Bank and Cash at start of year 31,060 31,973 63,033 57,922 Net movement in funds 2,348 1,899 4,247 5,111 Bank and Cash at end of year 33,408 33,872 67,280 63,033 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts 33,763 33.517 31,759 31,274 67,280 63,033 Other Assets Fixed As5ets- Note 10 Investments- Note 11 3,032 3,168 3,032 3.168 Approved by the Kirk Session at a meeting on 2k dLSLln and signed on its behalf by= Mr lanyou Mrsamuel Arbdrew Armstrong Mrs Carole Trimble Date: Date.. Date: 12
an TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 31 December 2025 ACCOUNTING POUCIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordante with the provisions in The Charities (Actounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments bos15. 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 a specific congregational artivity 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 ba51S. Unrestricted funds are income funds which are to be spent on the congregation'5 general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Reslrirted Funds Endowment Funds Total 2025 Totsl 2024 Recorded giving Loose collections Donations and glfts Gift aid Gifts in grateful remembrance 15,627 828 2,973 893 50 1,276 3,500 18,6Ck) 1,721 50 5,196 3,500 19,604 1,463 471 5,278 I,oc() 3,920 20,375 8,692 29,067 27,816 13
an TEMPO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2025 CHARITABLE ACTivrriES Unrestrlcted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Fundraising events 113 113 5,345 113 113 5,345 4. OTHER TRADING AcfiviTIES Unrestrlcted Funds Restrlrted Funds Endowment Funds Total 2025 Total 2024 Other 302 302 INVESTMENT INCOME Unrestrirted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Deposit interest General Investment Fund Other investment income 79 74 139 746 825 77 139 227 75 179 292 749 1,041 481 14
an TEMPO CONGREGATION OF THE PRE$BERlAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) For the year ended 31 December 2025 OTHER INCOME Unrestrlcted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Other income RAISING FUNDS Unrestrirted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 FWO envelopes 204 204 189 204 204 189 CHARITABLE A1VITIEs Unrestrirted Funds Restrirted Funds Endowment Funds Total 2025 Total 2024 General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to missions and charities Governance costs 1,591 139 9,647 1,067 1,591 139 9,647 1,624 2,794 420 2.338 124 9.088 1,551 2,918 420 557 2,794 420 12,864 3,351 16,215 16,439 15
an TEMPO CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {¢ont'd) For the year ended 31 December 2025 OTHER EXPENDITURE Unrestrlcted Funds Restrfrted Funds Endowment Fund5 Total 2025 Tolal 2024 Property expenses 5,253 4,304 9,557 12,205 5,253 4,304 9,557 12,205 10. FIXED ASSETS The congregation owns the Church premises sltuated at 29 Main Street, Tempo, Co Fermanagh, BT94 3LU and the associated fixtures, ftttings, plant and machinery. These have an insurance value of £1.09 million. 11. INVESTMENTS The congregation has the following investment5. Amounts are shown at market valuation. 2025 2024 General Investment Fund 3,032 3,168 3,032 3,168 16
an TEMPO CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'dl For the year ended 31 December 2025 12. FUND BALANCES Fund 8alance at start Receipts Payments Surplus1 (Deficit} Transfers Balance at end Unrestrirted Funds General 31,060 20,669 118,3211 2,348 33,408 31,060 20,669 118,3211 2,348 33,408 Restricted Fund5 Property Mission and charity Other 31,759 6,308 2,794 452 14,3041 12,7941 15571 2,004 33,763 214 11051 109 31,973 9,554 17,6551 1,899 33,872 Endowment Funds Endowment Total 63,033 30,223 125,9761 4,247 67,280 17