an
KILLETER 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 {NIC105660)

an
KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2024 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Killeter Congregation of the Presbyterian Church in Ireland
26 Carn Road, Killeter, Castlederg, County Tyrone, BT817UR
Registered Charity in Northern Ireland INIC105660)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this
report were:
Mr C W Andrews
Mr l M Crilly
Mr R J McKelvey
Rev S Gaston (appointed 14 February 20251
Mr W C Andrews
Mr W S Hunter
Mrj S Young
PRINCIPAL OFFICE BEARERS
Minister:
Clerk of Session..
Treasurer:
Rev S Gaston
Mr R J McKelvey
Mr C W Andrews
INDEPENDENT EXAMINER
McFarland Arnold & Co
8 Main Street, Newtownstewart, Co Tyrone, BT78 4AA
BANKERS
Ulster Bank
29 Abercorn Square, Strabane, County Tyrone, BT82 8AL
Danske Bank
South Business Centre, 45 - 48 High Street, Portadown, County Armagh, BT62 ILB
SOLICITORS
Babingtons Solicitors
74 Railway Street, Strabane, County Tyrone, BT82 8EQ

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KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
STRUCTURE 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 witnes5 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.
Stated meetings of the Kirk Session are held four times a 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 it5 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. Killeter congregation of the Presbyterian Church has been
assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership
of the Presbytery conslsts 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.

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Killeter 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 plav
their part in fulfilling God's mission to our world.
The congregation's mission purpose is..
'Only let your manner of life be worthy of the gospel of Christ so that whether I
come and see you or am absent, I may hear of you that you are standing firm in one
spirit, with one mind striving side by side for the faith of the gospel.
Philippians 1.. 27
The congregation aims to live out its Mission and Vision as a family of God's people by:
Conducting ourselves in a manner that is worthy and commending of the gospel by
the quality of our lives.
Living out the gospel in church and in the community,
In Christ's strength and power we can live for Him li.e. Why should people believe
the gospel if they cannot see Christ in us?)
Making our prayers more united and maintain that unity.
Focusing on health, not on growth as our issue is not how to become bigger. We do
not say to a child by this time next year you have to be this height or in five years you
have to be so big. Rather we say we will look after you, provide you with food, care
and exercise. If the body is healthy it will grow and become mature.

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
DESCRIPTION AND PURPOSE (cont'd)
In summary our mission plan is to identify issues in our congregation which have
contributed to its health, remind ourselves of them and seek to put them into practice. We
want to show care to everyone in the congregation including those who:
Are in attendance at worship.
Are nominal members.
Are outside the congregation either directly {i.e. not in our areal or indirectly (i.e.
through those we care for).
Have fallen between the stools.
We will keep an eye out for people moving into the area, keep in touch with each other and
be like the milkman watching out for the'sold, sign on property.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The
Sacrament of the Lord's Supper is observed twice a year and all those who have been
bapti5ed 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
Presbyterian Women
The following organisations are held jointly with First Castlederg Presbyterian Church:
Bowling Club
Girl's Brigade
Boy's Brigade
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 10.45am.
As well as our regular services during the year we acknowledged God's gift of new life at I
Sacrament of Baptism during 2024 but no marriage services took place. We gave thanks for
faithful services and sought to comfort those who had been bereaved.
At 31 December 2024 there were 175 communicant members and 90 families connected
with the congregation. The average weekly attendance at morning worship is 64.

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
Mission and outreach
The congregation supports the United Appeal for Mission which is a central fund of the
Presbyterian Church in Ireland. This fund enables congregations to support the wider
mission of the denomination and to do mission and outreach on a denominational basis
beyond what the congregation could do on its own. The United Appeal Fund provides
financial support for mission personnel at home and overseas, assists congregations with
the deployment of locally based staff, enables church planting, provides grant support for
the upkeep of church premises, assist with the running costs of Union Theological College,
the Church's training college for ministry students, and financially supports congregation in
the areas of worship, discipleship, global mission, outreach, leadership and pastoral care.
The congregation holds an annual collection for missionaries and supports various local
charities.
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 our elders were nominated to attend the meeting of the General
Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast.
Property
There were no major repairs or refurbishment projects carried out during the year.
Organisations
Sunda
school
The Sunday school is well attended with 14 children and 6 teachers on the roll. The children
enjoyed a Congregational Fun Day during the summer and the Christmas party was well
supported by the children and their parents with visitors in attendance.

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organisations
Presb terian Women
The Presbyterian Women meet on a monthly basis and carry out a variety of activities
around the theme for the year. The women attend various events and enjoy supporting
others.
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.
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing
benefit to its members and the general public by making known the Christian Gospel of the
Lord Jesus Christ through the advancement of religion.
The direct benefits which flow from the purposes of the Church include the gaining of an
understanding in Christian beliefs as set out in the Bible and in the Church's subordinate
standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms)
leading to spiritual and moral development and opportunities for response to Bible
teaching. In turn, this framework leads to practical expressions of Christian beliefs and
standards in the local community such as through the care of those in need (including the
sick, disabled and bereaved).
Generally the above benefits are delivered locally by congregations and their 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 noticeboards, printed material, press advertisement, website5, and social media
or in other ways.
The benefits are demonstrated through regular evaluation of the service5 and informal and
ad-hoc feedback from members, their families, and members of the public.

an
KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT
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 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 Commissions Public benefit requirement
statutory guidance.
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly
Freewill Offering. There were 95 contributors during the year {2023: 78) donating a total of
£22,73712023: £22,762).
Total income of the congregation was £92,380 compared to £120,648 in the previous year.
The decrease in income is due to the timing of gift aid and bequests received during the
year.
Total expenditure increased from £30,874 to £81,059 and included the tarmac of the
church.

Presbyter
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KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
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.
A5 the congregation's total income does not exceed £250,000, the Trustee5 have elected
under Section 64{3) 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 financial position. They are also responsible for safeguarding the assets of the
congregation and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities,
Approved by the Kirk Session at a meeting on zi. S. and signed on its behalf by:
Rev S Gaston
Mr RJ McKelvey
Date:
17/-,/..
Date.,

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF KILLETER CONGREGATION OF
THE PRESBYTERIAN CHURCH IN IRELAND
We report on the financial statement5 of Killeter Presbyterian Church for the year ended
31 December 2024, which comprise the statement of financial activities {Receipts and
Payments Account), statement of assets and liabilities and the related notes.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in
accordance with Section 6413) of the Charities Act {Northern Ireland) 2008. It is our
responsibility to:
examine the accounts under section 65 of the Charities Act;
to follow the procedures laid down in the general Directions given by the Charity
Commission for Northern Ireland under section 6519)(b) of the Charities Act; and
to state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act
and our examination was carried out in accordance with the general Directions given by the
Charity Commission for Northern Ireland under section 65(91{bl of the Charities Act. The
examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also included consideration of
any unusual items or disclosures in the accounts, and seeking explanations from the
trustees concerning any such matters,
Our role is to state whether any material matters have come to our 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.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters {11 to
141 listed above and, in connection with following the Directions of the Charity Commission
for Northern Ireland, I have found no matters that require drawing to your attention.
r)
McFarland Arnold & Co
Chartered Accountants
8 Main Street
Newtownstewart
Co Tyrone
BT78 4AA
Chartered Accountants
Dated:

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
For the year ended 31 December 2024
Note Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
30,201
36,955
4,479
2,933
376
67,156
4,479
17,282
2,205
1,258
92,939
7,325
17,882
2,352
150
14,349
1,829
1,258
Total receipts
47,637
44,743
92,380
120,648
Payments
Raising funds
Charitable activities
Other
371
29,328
371
47,645
33,043
371
7,748
22,755
18,317
33,043
Total payments
29,699
51,360
81,059
30,874
Net receipts /
(payments)
Transfers between funds
17,938
(6,617)
11,321
89,774
27,663
(27,6631
Net movement in funds
Funds brought forward
45,601
25,378
134,2801
168
11,321
25,746
89,774
(64,028)
200
Funds carried forward
12
70,979
(34,1121
200
37,067
25,746
10

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted Restricted
Funds
Funds
Endowment
Total
Total
Funds Funds 2024 Funds 2023
Funds Reconciliation
Bank and Cash at start of
year
Net movement in funds
25,378
168
200
25,746
164,0281
45,601
134,280)
11,321
89,774
Bank and Cash at end of year
70,979
134,112)
200
37,067
25,746
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
60
166,118
1,327
167,660
167,660
167,505
Liabilities
Bank Loan
{130,5931
{141,759}
37,067
25,746
Other Assets
Fixed Assets - Note 10
Investments- Note 11
1,241,152
40,001
660,211
38,195
1,281,153
698,406
Approved by the Kirk Session at a meeting on 11.£.
and signed on its behalf by:
Rev S Gaston
Mr RJ McKelvey
Date.,
Date:
11

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KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
For the year ended 31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENT5
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 basi5.
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 a5 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
activity intended by the donor. Where these funds have unspent balances, interest on their pooled
investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving
Loose collections
Donations and gifts
Gift aid
Legacies and bequests
22,737
280
820
6,364
29,458
1,103
80
6,314
52,195
1,383
900
12,678
52.882
225
1.070
24,162
14,600
30,201
36,955
67,156
92,939
12

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2024
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Income from charitable activities
Grants
4,479
4,479
7,325
4,479
4,479
7,325
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Letting of land and property
Other
14,349
2,933
17,282
17,282
600
14,349
2,933
17,282
17,882
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Other
1,083
746
176
200
1,259
946
1,171
745
436
1,829
376
2,205
2,352
13

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
For the year ended 31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Other income
1,258
1,258
150
1,258
1,258
150
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
FWO and building fund envelopes
371
371
371
371
371
371
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
General Assembly assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Organisational running expenses
Donations to mission5 and charitie5
Governance costs
3,703
550
3,703
550
2,251
342
23,925
6,401
30,326
1,472
2,313
1,370
11,916
11,916
1,150
1,150
29,328
18,317
47,645
7,748
14

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Property expenses
Letting of land and property
expenses
Other expenses
Tarmac
Bank loan interest
4,485
1,092
6,079
22,000
11,043
22,000
11,043
11,099
33,043
33,043
22,755
10. FIXED ASSETS
The congregation owns the following premises and the associated fixtures, fittings, plant and machinery
which have insurance values as follows:
2024
Church Building
Manse
Manse Outbuildings
26 Carn Road, Killeter, Co Tyrone, BT817UR
946,167
291,338
3,647
1,241,152
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
40,001
38,195
40,001
38,195
15

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KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 Decernber 2024
12. FUND BALANCES
Balance at
start
Surplus /
(Deficit) Transfer
Balance
at end
Fund
Receipts
Payments
Unrestricted Funds
General Fund
25,378
47,637
{29,699}
17,938
27,663
70,979
25,378
47,637
{29,699}
17,938
27,663
70,979
Restricted Funds
Property
Mission and charity
Other
Organisational
124,7791
11,785
8,752
4,410
33,165
5,754
5,744
80
(33,0941
(11,9161
16,0711
{2791
71 {28,125} (52,8331
16,162)
462
6,085
{3271
8,425
{1991
4,211
168
44,743
151,3601
16,617) (27,6631 {34,112)
Endowment Funds
Endowment
200
200
200
200
Total
25,746
92,380
181,0591
11,321
37,067
16