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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statement5
for the year ended 31 December 2022
Registered Charlty in Northern Ireland {NIC1056581

Presbyter
BALLGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statement5 for the year ended 31 December
2022 Including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DEfAILS
Ballygawley congregation of the Presbyterian Church in Ireland
Church Street, Ballygawley, Co Tyrone, BT70 2HA
Registered Charity in Northern Ireland (NIC105658)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Rev Jonathan Boyd B.A., M.Th
Mr Colin Busby
Mr Andrew Robinson
Mr Paul Coote
Mr Rodney Hillen
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev Jonathan Boyd B.A., M.Th
Mr Paul Coote
Mr David Brush
INDEPENDENT EXAMINER
Ruddell & Companyi Chartered Accountants & Registered Auditors, 16 Church Street, Dungannon, Co.
Tyrone, BT716AB
BANKERS
Danske Bank, PO Box 183, Donegall Square West, Belfast, BTI 6JS

Presbyter
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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
STRUCTURE AND MANAGEMENT
The Kirk Sesslon
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 Sessions 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
member5 are entitled to propose, speak and exercise equal votes at meetings, except that the
Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.
stated meetings of the Kirk session are held a minimum of 4 times per year. 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
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.
Ballygawley 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, minster5 who have retired from
active duty and an elder appointed by the Kirk Session of the congregation.

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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEE5 ANNUAL REPORT (convd)
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 le8islative, 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.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Ballygawley Presbyterian congregation of the Presbyterian Church is a congregation of the Presbyterian
Church in Ireland. The Presby(erian 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 congregations mission purposes is, By the grace of God, to help people of all (7ges becomefvlly
devotedfollowers of Jesus Christ. Our vision 15, by the grace of God, to be an inclusive, welcoming
community of Christ's people of all ages, which..
15 increasingly chararterised by love for God, and love and concern for others,.
15 committed to the historic Christian gospel as revealed in the 8ible,'
is relevant to people of thi5 time ond place.
The congregation aims to live out its Mission and Vision as afomily of God'5 people by being..
A Covenant Community.. where our relationships are rooted in the promises of God by livingfaithfully
toward him and toward one another
An Intergenerational Community.. where odults Intentionally take the lead to engage with,
encourage and nurture younger members to maturity in Christ.
An Outward looking Community.. where we wont the blessings of God that belong to us in the gospel
to become blessingsfor others beyond the bounds of our community.
As a congregation of the PresbyteriGn 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 whot we understand the Bible teaches on key matters of Christian faith
and practice

Presbyter
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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACTIVITIES AND OBJEcfivES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of
the Lords 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 includin8
Sunday School & Bible Classes
Youth Club-junior & Senior
Mothers and Toddlers
Eternal Youth club- Seniors
Junior Badminton
Connect club- age 16+
Mid-week held alternate months with Ballyreagh
Yarn N Yarn
Junior CE
Intermediate CE
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation norm311y meets for worship each Sunday at 12 Noon and 7pm. During the week the
Bible Study provides an opportunity for members to meet together for fellowship, to study the
scripture5 and for a time of prayer.
As well as our regular services durin8 the year we acknowledged God'5 gift of new life at 2 Sacraments
of Baptism, we conducted one marriage service and gave thanks for faithful services and sought to
comfort those who had been bereaved during the year.
At 31 December 2022 there were 120 communicant members and 101 families connected with the
congregations. The average week attendance at morning worship is 110.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are vislted on a
regular basis by the minister, elders or by one of the congregation's pastoral visitors.

Presbyter
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BALLYGAWLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Misslon and outreach
At a local level the congregation contributed to a number of organisations both locally and globallyi
including
United Appeal, World Development Appeal, Children's Society, Moldova, Reach, Irish Mission, Leprosy
Mission, Home & Oversea5 Mission, Africare and MS Society
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 support congregations in the areas of
worship, discipleshipi global mission, outreach, leadership and pastoral care.
The congregation also contributes to the denominations annual World Development Appeal, Sunday
School project and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presb￿ery 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 our elders 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 repairs or refurbishment projects during this year.

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Organisations
On alternate months our Minor Hall is used for weekly Prayer Meeting & Bible Study, average
attendance varies between 15-25
Sunday School & Bible Classes meet every Sunday. Average attendance 40-45. Each year the children
have an excursion and a Christmas party.
PW- once per month, ladies meet for fun & fellowship. They also support charitable organisations and
missions. Average attendance 25.
Busy Bees- meets every week on a Tuesday morning, for children of pre-school age. This is a time when
young mothers can come together and their children learn to socialise. Average attendance 30.
JCE & ICE- meets alternate weeks, children are taught Bible stories, memory verses from the Bible. The
children are encouraged to participate in each meeting and they raise money for charities, last yearfs
project was Reach. Average attendance 35
Yarn N Yarn- this group meets on alternate Wednesday afternoons, where our senior ladies knit
garments, blankets etc for home & overseas missions. Average attendance 18
Eternal Youth -this meets every Thursday morning for our more Senior folk, they have a time of
recreation and a light lunch is provided. Average attendance 28.
Mid-week- meets every Thursday night, alternate months with Ballyreagh for a time of Bible study and
prayer. This group contributes to mission work both at home and overseas. Average attendance 20
Youth Clubs- We have 2 youth clubsi junior & senior meeting on Friday nights for a time of recreation.
Avera8e attendance 40.
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 other church activities.

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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND
TRUSTEES ANNUAL REPORT (cont'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 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 communtty 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 dellvered 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 flowlng 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 individuals that the Presbyterian Church in Ireland is in direct and indirect
contact with, the community in which pastoral services are provided and other communities throughout
Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and
support for both Christian and other secular organisations, charities and individual members of the
public.
The Kirk Session has had regard to the Charity Commisslons Public benefit requirement statutory
guidance.

Presbyter
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BALLYGAWLEY CONGREGATION OF THE PRESB YTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The principal source of income of Ballygawley Presbyterian Church continues to be from
donations and plate collections.
The principal expense of Ballygawley Presbyterian Church is in respect of payments regarding
congregational running expenses and donations to missions and charSties.
Ballygawley Presbyterian Church had an excess of receipts over payments before other gains of
£432.81 for the year ended 31 December 2022.
Ballygawley Presbyterian Church continues to be in a healthy financial state as at 31 December
2022 with total cash funds of £211,963.48.
Ballygawley Presbyterian Church aims to retain sufficient reserves to meet its expetted future
expenditure requirements as well as potential future capital projects.
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} 208 to prepare a receipt5 and payment account and
statement of assets and liabilitles.
The Trustees are responsible for keeping adequate accounting records that are sufPicient to show and
explain the congregation's transactions and disclose with reasonable accuracy at any time its financial
position. They are a150 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 31" August 2023 and signed on its behalf by
Paul Coote
31st August 2023
Colin Busby
31st August 2023

Presbyter
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYGAWLEY CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the Charity for the year ended 31 December 2022, which are set out on
pages 11 to 17.
Respertive responslbllities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act {Northern Ireland) 2008.
It is my responsibility to:
examine the account5 under section 65 of the Charitie5 Act
follow the procedures laid down in the general Directions given by the Commission under section
6519){b) of the Charities Act
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 Direction5 given by the Charity Commission
for Northern Ireland under section 65(9)Ib) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of
the accounts presented with those records. It also included consideration of any unusual items or
disclosures in the accounts, and seekin8 explanations from you as charity trustees concerning any such
matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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 requirement5 of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concorns in respect of the matters (l} to (4) listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that, in my opinion, proper accounting records have not been maintained by the
charity. I have found no matters that, in my opinion, require drawing to your attention.
Jonathan Ruddell
For Ruddell & Company
Dun83nnon
315t August 2023
io

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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
59,489.43
1,468.80
385.05
330.11
6,124.81
17,109.00
1,671.26
10,829.92
626.17
9,995.54
76,598.43
3,140.06
11,214.97
956.28
16,120.35
67,666.34
487.05
10,634.00
992.76
6,556.86
67,798.20
Sale of Investments
Sale of fixed assets
Loans Received
40,231.89 108,030.09
86,337.01
Total Receipts
67,798.20
40,231.89 108,030.09
86,337.01
Payments
Raising funds
Charitable activities
Investment costs
Other
71,722.66
35,874.62
107,597.28
71,999.36
71,722.66
35,874.62
107,597.28
Purchase of Investments
Purchase of fixed assets
Loan Repayments
71,999.36
Total Payments
71,722.66
35,874.62
107,597.28
71,999.36
Net receipts / {payments}
Transfers between funds
(3,924.46)
11,414.87)
4,357.27
1,414.87
432.81
14,337.65
Net movement in funds
(5,339.331
5,772.14
432.81
14,337.65
Funds brought foward
99,167.96 112,362.71 211,530.67
197,193.02
Funds carried forward
12
93,828.63 118,134.85
211,963.48 211,530.67
li

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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestricted Restricted Endowment Total Funds
Funds
Funds
Funds
2022
Total Funds
2021
Funds Reconclllation
Bank and Cash at start of
year
Net movement in funds
99,167.96 65,036.63
{5,339.33} 5,272.14
93,828.63 70,308.77
47,326.08
211,530.67
197,193.02
500.00
Bank and Cash at end of
year
432,81
14,337.65
47,826.08
211,963.48
211,530.67
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
211,797.27
166.21
211,269.17
261.50
Other Assets
Fixed Assets- Note 10
Church Premises
Fixtures, Fittings &
Equipment
Vehicles
Investments- Note 11
211,963.48
211,530.67
2,837,672.00 2,837,672.00
2,000.00
2,000.00
2,100.00
2,100.IX)
Liabilities
Loans
2,841,772.00 2,841,772.00
3,053,735.48 3,053,302.67
Approved by the Kirk Session at a meeting on 315t August 2023 and signed on its behalf by
Paul Coote
31, August 2023
Colin Busby
31st August 2023
12

Presbyter
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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
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 account5 on a receipt5 and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived from the endowment is to be used either as restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise {a} income from endowments which is to be expended only on the restricted
purposes intended by the donor and (b) revenue donations or grants for a specific congregational
attivity 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 Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
L005e collections
Donations and gifts
Gift Aid
Legacies and bequest
413.20
48,083.20
10,993.03
413,20
260.00
65,192.20 57,875.29
10,993.03
9,531.05
17,109.00
59,489.43
17,109.00
76,598.43 67,666.34
13

Presbyter
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BALLYGAWLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restritted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grant5
1,468.80
1,671.26
3,140.06
487.05
1,468.80
1,671.26
3,140.06
487.05
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Letting of premises
Trading income
385.05
10,829.92
11,214.97 10,634.00
385.05
10,829.92
11,214.97 10,634.00
INVESTMENT INCOME
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment propertie5
Other investment income
330.11
626.17
956.28
992.76
330.11
626.17
956.28
992.76
14

Presbyter
BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
OTHER INCOME
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
2022
Total
2021
Insurance claims
Other income
6,124.81
9,995.54
16,120.35
6,556.86
6,124.81
9,995.54
16,120.35
6,556.86
RAISING FUNDS
Unrestrlcted
Funds
Restricted Endowment
Funds
Fund5
Total
2022
Total
2021
FWO envelopes
Fundraising events
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
32,979.48
364.49
32,979.48 33,531.65
364.49
386.02
35,557.79
25,706.62
61,264.41 29,713.79
2,130.90
690.00
10,168.00
12,298.90
690.00
7,677.90
690.00
71,722.66
35,874.62
107,597.28 71,999.36
15

Presbyter
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BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
OTHER EXPENDITURE
Unrestrltted
Funds
Restrlcted Endowment
Funds
Funds
Totsi
2022
Total
2021
Investment propertie5 expense5
10. FIXED ASSErs
The congregation owns the Church premises situated at Church Street, Ballygawley and the associated
fixtures, fittings, plant and machinery. These have an insurance value of £3,105,558.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
General Investment Fund
Property
Other investments
2,100.00
2,100.00
2,100.00
2, 100.(KI
16

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BALLYGAWLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd}
31 December 2022
12. FUND BALANCES
Fund
Balance at
start
Receipts
Payment5 Surplus /
(Deficit)
Transfer Balance at
end
Unrestrirted Funds
Number l Account
Abla2e Account
Eternal Youth Account
PW Account
Youth & Sports Club
Sunday School Account
Junior CE Account
Presbyterian Mutual A.C
71,993.51 61,919.70 (65,080.48) (3,160.78) (1,722.97) 67,109.76
1,129.79
5,706.08
1,129,79
(30.00)
515.97
(30.001
5,676.08
1,081.67
{2,153.27) (327.56)
309.44
11,439.25
(547.27) 1364.95)
716.72
{3,553.64)
54.12
261.50
{358.001
187.07 11,680.44
7,040.19
{95.29)
166.21
7,040.19
99,167.96 67,798.20 {71,722.66) 13,924.46) {1,414.871 93,828.63
1,825.71
182.32
3,607.76
262.71
121.03
Restricted Funds
Number l Account
5,968.00
(5,968.00)
Building & Repair No 3 A.C 31,353.71 16,346.82 (20,165.65) {3,818.83)
Church Roof Account
200.28
Church House Account
32,166.11 10,829.92
(30.00)
(30.001
Moldova A.C
{5,470.45)
1,316.53
5,359.47
6,460.98
(4,240.52}
2,220.46
1,541.04 29,075.92
170.28
37,525.58
3,536.99
65,036,63 39,605.72 (35,874.62)
3,731.10
1,541.04 70,308.77
Endowment Funds
3 Year Fixed Bond Account
Progressive Bond
Progressive Bond
2,948.00
42,378.08
2,000.00
20.88
593.29
12.00
20.88
593.29
12.00
479.12
3,448.00
{593.29} 42,378.08
(12.00)
2,000.00
47,326.08
626.17
626.17
{126.17} 47,826.08
Total
211,530.67 108,030.09 {107,597.28)
432.81
211,963.48
17