an GLENELLY 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 (NIC105657)
an GLENELLY CONGREGATION OF THE PRESBrfERIAN 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 DAlLs Glenelly congregation of the Presbyterian Church in Ireland Bradkeel Road Plumbridge Omagh Co Tyrone BT79 8BJ Registered Charity in Northern Ireland INIC105657) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev RodneyThomp50n Mr Ivan McKelvey Mr Derek Reaney PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Rodney Thompson Mr Ivan McKelvey Mrs Anne Reaney INDEPENDENT EXAMINER Hamill Mcllwaine 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) BANKERS Ulster Bank 14 High Street OMAGH BT78 IBJ 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-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.
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSfEES ANNUAL REPORT (conyd) Stated meetings of the Kirk Session are held at least twice in each year or as appropriate. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. 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 assigned to it by the General Assembly of the Presbyterian Church in Ireland. Glenelly congregation of the Presbyterian Church has been assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk session of the congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.
an GLENELLY 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. Glenelly 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 bythe 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 are: For the glory of God, to be a place where unsaved people hear the gospel, repent of sin and trust in Christ,. where those who have become Christians are biblically equipped to worship and live for God by life and lip; and where gospel outreach to our local communities and the widerworld is promoted. With this in mind, our vision is, by the grace of God, to be a congregation which demonstrably: 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 ble55ing5 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.
an GLENELLY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) AcfiviTIES AND OBJEcfivE5 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 wide range of organisations including Sunday School Bible class Holiday bible club (Joint with Badoney and Corrick congregations) Children and youth meetings {joint with Badoney and Corrick congregations) Bowling Club (joint with Badoney and Corrick congregations) PW (Joint with Badoney and Corrick congregations) Prayer meetings lioint with Badoney and Corrick congregations) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10.00am. Once a month, 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 services during the year we acknowledge God'5 gift of new life at Sacraments of Baptism, conduct marriage services and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. No baptisms or marriages took place in the church in the year. At 31 December 2024 there were 26 communicant members and 30 families connected with the congregation. The normal average weekly attendance at morning worship is 25. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister and elders.
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd} Mission and outreach At a local level the congregation reaches out through the regular preaching of God'5 word, special services and the individual friendship evangelism of committed members, together with our youth and children's work. 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 also contributes to the denomination's annual Sunday School project and any other special appeals. Presbytery The congregation is normally represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregation and the wider Structures of the church. General Assembly Each year the minister and one of our elders are nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Organisations The Presbyterian Women's Group normally meets monthly, is open to all women of all 3 congregations (Corrick, Badoney and Glenelly) and has a varied program. The bowling club normally meets weekly in Badoney Church. Again it draws its membership from all 3 congregation5. Our Bible Study Group offers a time of informal Bible teaching and discussion for all 3 congregations. Meetings are normally held monthly and are led by the minister. Prayer Meetings are also normally held monthly. A digital prayer group was set up as a way of uniting all three congregation5 in prayer. Sunday School and Bible classes a re normally held for all children of the congregation on a Sunday morning during the weekly church service. We currently have an enrolment of 7 children and a staff of 6, operating on a rota bas1S. Our Children and Youth Meetings (Friday Club and Arise) are normally held at Badoney church on a Friday night. The Friday Club draws children and young people from all 3 congregations and the surrounding area for 11/2 hours of game5 and bible teachings. Arise meets monthly and has a similar age appropriate programme. For a week during the summer months the joint congregations of Corrick, Badoney and Glenelly normally hold an annual holiday bible club. The week long holiday club is very popular both within the congregations and surrounding area. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committee5 and helping with organisations and other church activities.
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) 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 Ch ristian beliefs as set out in the Bible and in the Chu rch'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 presbrceries or are organi5ed and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, pres5 advertisement, websites, and social media or in other way5. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the PresberIan Church in Ireland is in dirett and indirett 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.
an GLENELLY CONGREGATION OF THE PRESBYfERIAN 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 which totaled £11,675 (£10,940 in 2023) Total Income of the congregation during the year was £18,735, compared to £19,932 in the previous year. Total expenditure decreased from £21,444 to £15,967. 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 Att (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 and signed on its behalf by Rev Rodney Thompson Mr Ivan McKelvey Date Date 10
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of Glenelly Presbyterian Church for the year ended 31 December 2024. which are set out on pages 12 to 19. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible forthe preparation of the accounts in accordance with the Charities Act (Northern Ireland} 2008. It is our responsibility to: Examine the accounts under sertion 65 of the Charites Act Follow the procedures laid down in the general Direction given by the Commission under 5ettion 65191(bl of the Charities Act State whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your charity accounts as required under section 65 of the Charites Act and our examination was carried out in accordance with the general Directions given by the Charity Commission. Our 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 item5 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 our attention giving us 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 Charites Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed my examination and have no concerns in respect of the matters (l) to141 listed above and in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. CHARTERED ACCOUNTANTS Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ Date: li
Presbyter an GLENELLY CONGREGATION OF THE PRE5BYfERIAN 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 13,827 2,638 1,050 16,465 1,050 18,461 500 1,158 1,158 60 912 57 60 14,987 3,748 18,735 19,932 Sale of Investments Sale of fixed assets Total Receipts 14,987 3,748 18,735 19,932 Payments Raising funds Charitable activitie5 Other 14,552 1,364 60 15,916 60 18,550 57 14,552 1,424 15,976 18,607 Purchase of Investments Purchase of fixed assets 2,837 Total Payments 14,552 1,424 15,976 21,444 Net receipts / {paymentsl Transfers between funds 435 2,324 2,759 11,512} Net movement in funds Funds brought forward 435 20,900 2,324 3,456 2,759 24,356 {1,512) 25,868 Funds carried forward 12 21,335 5,780 27,115 24,356 12
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 20,900 435 3,456 2,324 24,356 2,759 25,868 {1,512) Bank and Cash at end of year 21,335 5,780 27,115 24,356 Bank & Cash Balances Bank Current Accounts 27,115 24,356 27,115 24,356 Other Assets Fixed Assets- Note 10 Investments- Note 11 48,961 46,751 48,961 46,751 Liabilities Loans Approved by the Kirk Session at a meeting and signed on its behalf by Rev Rodney Thompson Mr Ivan McKelvey Date: Date: 13
an GLENELLY CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 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. The congregation has reviewed the basis on which it prepares its accounts and in order that these are prepared on a 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 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 la} income from endowments which is to be expended only on the restricted purposes intended by the donor and (bl 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 fund5 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. 14
Presbyter an GLENELLY CONGREGATION OF THE PRESBYFERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd} 31 December 2024 DONATIONS AND LEGACIES Unrestricted Fund5 Restricted Endowment Funds Funds Total 2024 Total 2023 Free Will Offerings Loose collection5 Gift Aid Harvest Mission5 and charities Donations Legacies and bequest 11,675 85 2,067 11,675 85 2,794 830 954 127 10,940 32 2,755 845 922 967 2,000 727 830 954 127 13,827 2,638 16,465 18,461 CHARITABLE AcfiviTIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activities Fees from catering Fundraising events Grants 1,050 1,050 500 1,050 1,050 500 15
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conyd) 31 December 2024 OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Letting of premises- pole rent INVESTMENT INCOME Unrestritted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Interest on bequests Income from bequests 1,158 1,158 912 1,158 1,158 912 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Periodica15 and magazines 60 60 57 60 60 57 16
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Fundraising events Catering costs CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 General Assembly Assessment5 Presbytery fee5 Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 1,751 94 8,964 3,575 168 1,751 94 8,964 3,775 1,332 1,642 ioi 8,626 6,914 200 1,164 1,267 14,552 1,364 15,916 18,550 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Periodicals and magazines 60 60 57 60 60 57 17
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2024 10. FIXED ASSETS The congregation owns the Church premises (including the church hall and outbuildings) situated at Bradkeel Road, Plumbridge and the associated fixtures, fittings, plant and machinery. These have an approximate insurance value of £440k. In 2019 the congregation spent £18,328 on creating a car park at the church and in 2022 eretted a fence around the car park. The congregation also have a 217 share in the manse, situated at Plumbridge Road, Newtownstewart, which has an approximate insurance value of £361k and a 2/7 share in a l acre field valued at circa £8k. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market Valuation below. 2024 2023 General Investment Fund 48,961 46,751 48,961 46,751 18
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 12. FUND BALANCES Fund Balance at Receipts Payment Surplus / Transfer start (Deficit) Balance at end Unrestricted Funds General Fund PW Fund 20,569 331 14,987 114,5521 435 21,004 331 20,900 14,987 114,5521 435 21,335 Restritted Funds Property and building fund 3,456 2,524 12001 2,324 5,780 Mission and Cha rities Magazines and publications 1,164 11,164) 60 {60) 3,456 3,748 (1,4241 2,324 5,780 Endowment Funds General Investment Fund Total 24,356 18,735 115,9761 2,759 27,115 19