Presbyter an FIRST OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland {NIC105655)
an FIRST OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present theirAnnual 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 DEfAILS First Omagh Congregation of the Presbyterian Church in Ireland 19 Dublin Road Omagh BT78 IHF Registered Charity in Northern Ireland INIC105655) CHARITh TRUSTEES The CharityTrustees who served duringthe year or who were trustees at the date of this report were: Mrs Isobel Bell Mr David Bowman Mr Mervyn Boyle Mr Godfrey Crawford Mrs Margaret Cummings Mr Keith Davison Mr Philip Ewing Mr Neville Hagan Mr Hubert Hamill Mr Samuel Hammorld Mrs Floren Harper Miss Audrey Hodge Mr Edwin Johnston Rev Patricia Jane Nelson Mr Arthur Rainey Mr Ivan Short Mrs Dorothy Simpson Mr Ivan Simpson Mr David Swann Mr William Swann Mr David Vance
an FIRsf OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREiAND TRUSTEES ANNUAL REPORT {conVd} PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev P Jane Nelson Miss Audrey M Hodge Mr Neville Hagan INDEPENDENT EXAMINER Hamill Mcllwaine Chartered Accountants 28-30 Old MountField Road Omagh BT79 7BJ BANKERS Ulster Bank Limited 14 High Street Omagh BT78 IBJ
Presbyter an FIRST OMAGH CONGREGATION OFTHE PREsBERlAN CHURCH IN IREUIND TrUSTEES ANNUAL REPORT (convd) STrUCTURE AND MANAGEMENT The Ifirk Sesston The diarity trustees of the congregation are the members of its Kirk Session. Under the congregation's goveming 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 it5 bounds. It ensures pastoral care is in place in the congregation and seeksto further the contribution of the Church to Christian witness and seNice in the local community. The Kirk 5e55ion ha5 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 congregation. All members are entitled to prop05e, speak and exercise equal votes at meetings, except that the Moderator, the minister in artive duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the rk session are held on alternate months of each year," usually five times a year. To be chosen for the office of the eldership in the congregation a person must be a voting member and regular attendant on its ordinances.The selettion of those proposed to be called to the offTce can be either bythe congregation or by the Kirk Session. Members a elected if they obtain the votes of two- thirds of those who vote. Presbytery Underthe 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. First Omagh 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 bythe General Assembly, minsters who have retired from artive duty and an elder appointed by the Kirk Session of the congregation.
an FIRST OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREL4ND TRUSTEES ANNUAL REPORT {conVd) The General Assembly The General Assembly is the supreme court of the Church. representing in one body the whole Church and atting as its supreme legislative. administration and judici313Uthority, in de8ling 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. Atthe end of business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each COnggation. retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. First Omagh congregation of the Presbyterian Church is a congretion 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 exi5tsto love and honour God through 1th in His Son and by the power of Hi5 Spirit. and to enable its members to play their part in fulfilling God's mission to our world. The congregation's mission purpose is to become a people called to worship God and by the power of the Spirit to share love in Christ with the world. building communities of hope. healing and transfomiation and to revttalise the life and worship of the congregation in order to encourage a more effecttve Christian witness in a changing community. Mission Statement- First Omagh congregation exists to respond to the Gospel of God's love in Christ through worship, fellowship, discipleship. care for the church family, witness in the community and to the wider world. Mission Plan- First Ornagh congregation intends to focus on the following three aspects of mission: Develop and strengthen our understanding of Christ's mission in the world and the role that we. as a congregation, play in it. Find ways of connecting with the increasing number of irregular or non-attending members of the congregation and encourage them to engage with issues of faith. Gain an understanding of the needs of the wider community and identifyways in which we can meet those needs in Chrisys name.
Presbyter an FIRST OMAGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRusfEE5 ANNUAL REPORT (cont'd} AcrivmES AND OBJECllVES The congregation meets forworship every Sunday and visitors are welcorne and encouraged to join. The Sacrament of the Lord's Supper is observed on several occasions during the year and all those who have been bapt15ed and who have made a profession of kith in the Lord Jesus Christ Bre admttted to the Lord's Supper. The congregation holds regular bible study meetings and has a wide range of orEanisations including... Sunday School {incorporating JIGSAW. BLA and TOTS} Bow Brigade Craft Group Coffee Stop Bowling aub Badminton Clubs pw Bible Study Prayer Meetings Walking Group Aerobics Toddle Along Sunday Lunch Bunch ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.30 am and special evening service5 at 7.00 pm are organised throughout the year. Sunday School takes place each Sunday morning during the moming5ervice; children are in church for approximately 15 minutes and then they Eo to their age specific groups. During the week many organisations meet in our premises offering a varied program of activities and events bringing many people together from inside our mernbership and from the wider community. Bible Study series held in the autumn and the spring, usually lasting 6-8 weeksi provide an opportunity for members to meet together forfellowshipi to study the scriptures and for a time of prayer. Monthly congreg3tion31 praise and prayer services offer another opportunity to meet together for prayer time and reflection. We also have the support of a very successful Prayer Chain to respond to the many challenging situation5 faced in our congregation and local community.
an FIRST OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {¢onYd) As well as our regular Services during the year we acknowledged God's gift of new life at 4 Sacraments of Baptism and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2024there were 367 communicant members and 280 familie5 connected with the congregation. The average week attendance at moming worship is 104 with around 20 others watching online. Pastoral care Members of the congregation who are unable to attend church due to Sickness or age are visited on regular basis bythe minister, elders or by one of the congregation's pasto1 visitors. Most service5 are livestreamed and are available to view or download from the internet. Mission and outreach This year First Omagh supported finanttally the Mission Station at Embangweni (Malawil. Scripture Union Nl and also the Harold Mccauley House Residents, Comfort Fund through its Outreach Fund. An annual week-long Holiday Bible Club is organised in August each year (since 2013 but Covid affected in 2020, 20213nd 20221 and this has been well supported from both inside and outside the congregation. During the ye3r donations were made to various charitable organisations and good causes. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fvnd enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basls 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, a5515ts 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 also contributes to the denominations annual World Development Appeal and any other special appeals that occur.
an FIRST OIVIAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREL4ND TRU5fEE5 ANNUAL REPORT (conydl 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. General Assembly The minister and one of ourelders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property There were no major projects carried out on our premises in 2024. General maintenance and repairs on our church and halls. on our manse and on our Sexton's house came in at £23,717.
Presbyter an FIRSf OMAGH CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEE5 ANNUAL REPORT (convd) Organisations Jigsaw, Blast and Tots (Sunday School) meet on a Sunday morning during Morning Worship with 25 children averaging in attendance. Boys, Brigade meet weekly on 3 Tuesday evening with an average attendance of 20. Craft Class meets weekly on a Monday evening facilitsting around 10 people. Coffee Stop meets on a Wednesday moming (open to non-members) with an average of 25-30 calling in for a cuppa and a chat. Toddle Along is our Mums and Tots Group and meets on a Thursday morning with around 30 children and their guardians. Bowling Club meets on a Wednesday evening (and occasionally on a Friday evening) with a membership of around 25. Badminton Clubs meet on a Tuesday morning {13diesl and a Monday and Thursday evening (openl with numbers attending around 12-15. PW meet on the 2. Tuesday of the month with appr0MatelY 25 joining in. Sunday Lunch Bunch provides a 3-course meal on the lastsunday in the month (Sept to April) for those members who Itve on their own. Usually between 10 and 20 people attend. Bible Study has two sessions (autumn and spring} with around 25-30 meeting together- approximately 10 of whom meet in a morning house group and the others meet in the church halls in the evening. Praise and PraYer5ervi5 take place on the third Sunday of the month and usually 15-20 come together to pray for our congregation and community. Walking Group meets on a Tuesday evening from April till October. Open to non-members this group can reach as many as 50. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtirne by serving on committees and helping with organisations and other church activities.
Presbyter FIRST OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Cconyd) PUBUC BENEFIT sfATEMENT The Presbyterian Church in Ireland meets the public benefrt requirement by providing benefrt to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the adVanrnent of religion. 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 Ithe Westminster Confession of Faith and the Shorter and Larger Catechism51 leading to spiritU31 and moral development and opportunities for response to Bible teachin& In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such 35 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 orare organised and delivered centrally. Lool delivery is facilttated by cenfftl resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advert15ement, web51tes, and Social media or in otherways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, theirfamilies, and members of the public. The purpose does not lead to harm. The only private benefit flowingfrom 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 employrnenL However. this is incidentsl and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are rnembers. their families. other individuals that the Presbyterian Church in Ireland is in direct and indirett contsct wwth. 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 publiG The Kirk Session has had regard to the Charity Commission's public benefit requirement statutory guidance. io
an FIRST OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd) FINANCIAL REVIEW The congregation's main source of income is memberg contributions through the Weekly Freewill Offering. Total donations received from the congregation during the year 3$ FWO was £75,482, compared to £77,547 in the previous year. Other amounts were received including. for specific charitable collections. from investment income and to off-set specific expenses, totaling £98,116. Total expenditure of £154,859 was spent during the year in achieving the church's charitable objectives. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual port and the financial statements of the congregation in accordance with applicable law and gener3lly 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 (Northem Ireland) 2008to prepare a receipts and payment account and a ststement of assets and liabilities. The Trustees are responsible for keeping adequate atcounting records that are sufficientto show and explain the congregation's trdnsactions and disclose with reasonable accurdcy at anytime its financial position. They are also responsible for safegu?rdingthe assets of the congregation and hence for taking reasonable steps forthe prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on 14 May 2025 and signed on its behalf by: Rev PJ. Nelson Miss Audrey M. Hodge li
Presbyter an INDEpENDEr EXAMINERS REPORT TO THE TRUSTEES OF FIRST OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IP4 IRELAND We report on the accounts of First Omagh Presbyterian Church forthe year ended 31 December 2024. which are set out on pages 13 to 19. Respettive responsibilities of charity trustees and examiner As the th3riVs trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northem Ireland) 2008. It is our responsibility to= Examine the accounts under section 65 of the Charites Act. Follow the procedures laid down in the general Direction given by the Comrni55ion under section 6519){b) of the Charities Act. State whether particular rnatters have corne to our attention. Basis of independent examinerfs report We have examined your charity accounts as required under section 65 of the Charite5 Att and our examination was carried out in accordantr with the general Directions given by the Charity Commission Our examination included 3 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. Our role is to State whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charite5 Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed our examination and have no concems in respect of the rnatters11) to (41 listed above and in connection with following the Directions of the Charity Commission for Northem Ireland. we have found no matters that require drawingto your attention. CHARTERED ACCOUNTANTS Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ DATE: 12
an FIRST OMAGH CONGREGATION OFTHE pREsBER1AN CHURCH IN IRELAND STATEMENT OF HNANCIAL A1VITy (Receipts and Payments Account) forthe year ended 31 Dernber 2024 Note Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Investment Income Other 93,678 51.578 8.235 3.824 5,953 145,256 8.235 12,874 7,233 152.354 17,016 11,559 8,318 9,050 1,280 104,008 69.590 173.598 189.247 Sale of Investments le of fixed assets Total Receipts 104,008 69,590 173,598 189,247 Payments Charitable actiwties Other 103,865 41 45,661 5.292 149.526 5.333 258,571 4,582 103,906 50.953 154,859 263.153 Purchase of Investments Purchase of fixed assets 8,763 Totsl Payments 103,906 50.953 154,859 271,916 Net ceipts / Ipayments) Transfers between fund5 102 (1,2251 18,637 1,225 18,fs9 (82,6691 Net movement in funds Funds brought forward 11,1231 99,816 19,862 120,039 18,739 219,855 182.6691 302,524 Funds carried forward 10 98.693 139,901 238,594 219,855 13
Presbyter an FIRST OMAGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABIUTIES As at 31 December 2024 Unrestritted Funds Restricted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 99,816 (1,123) 120,039 19,862 219,855 18,739 302.524 (82.6691 Bank and Cash at end of year 98,693 139,901 238,594 219,855 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash 168,527 69,405 662 168,98S 50,466 404 238.594 219,855 Other Assets Fixed Assets- Note 8 Investments- Note 9 190,283 181,968 190,283 181,968 Liabilwties Loan5 Approved by the Kirk Session at a meeting on 14 May 2025 and signed on its behalf by: Rev PJ. Nelson Miss Audrey M. Hodge 14
Presbyter an FIRsf OMAGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF Fif4ANCIAL &fATEMENTS As the total income of the congregation is le55 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. The congregation has reviewed the basi5 on which tt prepares its accounts and in order that these are prepared on 3 Strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or cash balances. Any other funds which the congregation holds. in particular investments, are disclosed on the Statement of Assets and Liabilities. FUND ACCOUNTING Endowmentfunds are fund5, 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 unrestritted 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 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 basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside bythe congregation for use in the future. 15
an FIRST OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 DONATIONS AND LEGACIES Unrestricted Fund5 Restricted Funds Endowment Funds Total 2024 Totsl 2023 Freewi1S offerings Loose collections Donations and gifts Gift Aid Legacies and bequest 75.482 957 io 17,229 23,087 98,569 957 20,289 25,441 101,467 922 22,574 27,391 20,279 8,212 93,678 51,578 145.256 152,354 CHARITABLE AcrivmES Unrestrirted Funds Restricted Funds Endowrnent Funds Total 2024 Total 2023 Fundraising events Grants 8,235 8,235 17.016 8,235 8,235 17,016 INVESTMENT INCOME Unrestrltted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Deposit interest General Investment Fund Rents investment properties 1,542 3.253 4,255 2,507 1,317 4,049 4.570 4,255 3,893 3,736 3,930 9.050 3.824 12,874 11,559 16
Presbyter an FIRsf OMAGH CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNT5 31 December 2024 OTHER INCOME Unrestritted Funds Restricted Funds Endowment Funds Totsl 2024 Total 2023 Periodicals Other income Organisational income 514 514 1,280 5,439 535 971 6,812 1,280 5,439 1,280 5,953 7.233 8,318 CHARITABLE ACTIVtriES Unrestrirted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 General Assembly Assessrnents Presbyteryfee5 Ministry and supportstaff costs Congregational running expenses Donation5 to Missions and charities Governance costs 18,369 670 57,690 25,951 18,369 670 57,690 49,763 18,165 765 54,861 158,241 23,812 500 685 21.849 22,349 685 25,891 103,865 45,661 149,526 258,571 OTHER EXPENDITURE Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Periodicals Organi5ational expenses 41 514 4,778 555 4.778 535 4,047 41 5,292 5,333 4,582 17
an FIR5f OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 FIXED ASS5 The congregation owns the Church prerni5es situated at Dublin Road, 0rn3gh and the associated fixtures, fittings, plant and machinery. These have an insurance value of appr0matelY £5.4m. The congregation also owns the Church manse and the sextons house and the associated fixtures. ftttings. plant and machinery. These have an insurance value of approxirnately £359k and £217k respectively (sexton5 house insurance value is building only). INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund NICIFC 22,618 167,665 21,872 160,096 190,283 181.968 18
an FIRST QMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 10. FUND BALANCES Fund Balan at Receipts start Payment Surplus / Transfer (Deficit) Balance at end Unrestrirted Funds Generdl Fund 99,816 104.008 (103,906} 102 (1,225) 98,693 99,816 104,008 (103.9061 102 11.2251 98,693 Restrirted Funds Building Fund Missions Fund Embangweni Fund Coffee Stop Flowerfund Poor Fund Outreach Fund Sunday School Periodica15 OrganisBtions.- Craft class Badminton group Catering group pw Boys Brigade Bowling club Toddle along Ladies Badminton 96,105 42,115 14,808 2.249 640 (23,717) 18.398 {16,1961 (1,388) (4031 {750) {S6} 450 1,388 114.953 5.286 828 812 3,055 4,303 1,559 (iio) (961 304 1339) {333) (2001 908 2,751 4,642 1.892 304 4,161 {4,500) (3331 15141 514 220 280 427 635 1.491 405 458 883 (130) 1128} 18141 11,4141 11,616) (1431 (iioi (891 90 152 1387) {7791 11251 262 348 794 (1501 11201 70 300 1,221 2,851 2,558 618 1,193 294 268 1.608 2,773 2.683 656 1,045 857 {300} 12001 15001 120.039 69,590 {50,953} 18,537 1,225 139,901 Endowment Funds General Investment Fund NICIFC Total 219,855 173.598 (154,8591 18,739 238,594 19