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BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered Charity in Northern Ireland INIC105677)

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BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2022 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Ballyreagh congregation of the Presbyterian Church in Ireland.
l Ballyreagh Road, Ballygawley, Co Tyrone, BT70 2HQ.
Registered Charity in Northern Ireland INIC105677).
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were..
Rev Jonathan Boyd
MrTrevor McDaniel
Mr Stephen Somerville
Mr Paul Potter
PRINCIPAL OFFICE BEARERS
Minister:
Clerk of Session:
Treasurer:
Rev Jonathan Boyd
MrTrevor McDaniel
MrTrevor McDaniel
INDEPENDENT EXAMINER
Jonathan Ruddell (for Ruddell & Company)
16 Church Street, Dungannon, Co Tyrone, BT716AB.
BANKERS
Danske Bank
5- 6 Market Square, Dungannon, Co Tyrone, BT70 IAB.
SOLICITORS
C T McAlpine & Sons
12 Northland Row, Dungannon, Co Tyrone, BT716AT.

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BALLYREAGH CONGREGATION OF THE PRESBYtERIAN CHURCH IN IREIAND
TRUSTEES ANNUAL REPORT {conVd)
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 includtng 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 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 at least twice in each year or more frequently 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 at its ordinances. The selection of those proposed to be called to the office can be
either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of
those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation
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.
Ballyreagh congregation of the Presbyterian Church has been assigned to the Omagh Presbytery of the
Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active
ministers of congregations assigned to it by the General Assembly, ministers who have retired from
active duty and an elder appointed by the Kirk Session of the congregation.
BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

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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 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 ministers 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.
Ballyreagh congregation of the Presbyterian Church is a congregation of the Presbyterian Church in
Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is
grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power
of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world.
The congregation's mission purposes is by the grace of God, to help people of all ages become fully
devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming
community of Christ's people of all ages, which:
is increasingly characterised by love for God, and love and concern for others;
15 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 beSong to us in the
gospel to become blessings 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.
BALLYREAGH CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)

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ACTIVITIES AND OBJECTIVES
Normally, the congregation meets for worship every Sunday and visitors are always 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:
Creche / Sunday School / Bible Class.
Ladies Guild.
Midweek Bible Study and Prayer Meeting held alternate months with Ballygawley Presbyterian
Church.
The following organisations/clubs are held jointly in our sister church in Ballygawley:
Junior and Senior Youth Clubs.
Mothers and Toddlers. (Busy Bees)
Yarn and yarn for Senior Citizens.
Connect for all ages.
Junior Christian Endeavour.
Salt a nd light
Ignite.
Junior Badminton.
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 10..30am. During the week the Bible
Study/Prayer meeting 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 acknowledged God's gift of new life at I Sacrament of
Baptism. There was I marriage Service during 2022. Thanks was given for faithful services of leaders
and church members. There was I death in the congregation during 2022.

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BALLYREAGH CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
At 31 December 2022 there were 57 communicant members and 60 families connected with the
congregation.
Pastoral care
Members of the congregation are in regular contact by minister and/or elders. Hampers were delivered
to the elderly at Harvest and Christmas.
Mission and outreach
The congregation contributed to a number of organisations both locally and globally including:_
United Appeal and Children's Society.
Moderatorfs Appeal {Ukrainel, Africare, EMF, MERF, BCM, ASHA, Home and Overseas Mission,
Leprosy Mission, Faith Mission and Charis Youth Club
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.
Presbytery
During 2022 Presbytery meetings were attended by minister and representative elder.
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 September.
BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Property

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No major work was carried out during 2022.
Organisations
Organisations that were suspended returned to normal operations in 2022.
Ladies Guild met 7 times during the year. Average attendance is around 15.
Walk for Life met on 4 evenings during May and June.
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.
BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT

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The Presbyierian 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
resource5 in almost all ca5e5. 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 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.
BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW

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The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 67 contributors during the year (2021: 67) donating a total of £22,584 {2021:
£22,200).
Total income of the congregation during the year was £34,275, compared to £32,066 in the previous
year.
Total expenditure increased from £30,506 to £43,957. The main reason for the increase was repairs to
the Manse including insulating and painting the exterior.
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 congregations total income does not exceed £250,000, the Trustees have elected under Section
64{31 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 Suff icient 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
by:
and signed on its behalf
Jonathan Boyd
r Trevor McDaniel
Date:
L3
Date:
i2
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYREAGH CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND

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I report on the Financial Statements of the charity for the year ended 31 December 2022, which
comprise the Statement of Financial Activities {Receipts and Payments Account), Statement of A55et5
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 64{3) of the Charities Act (Northern Ireland) 2008. It is my 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 65{91(b) of the Charities Att; and
to 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 Directions given by the Charity Commission
for Northern Ireland under section 65(9){b) of the Charities Act. The examination included a review of
the accounting records kept by the charity and a comparison of the accounts presented wsth 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.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with section 63 of the Charities Act;
That the accounts do not accord WFth 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.
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYREAGH CONGREGATION OF THE
pREsB￿ER1AN CHURCH IN IRELAND (convd)
Independent Examiner's Statement
I have completed my examination and have no concerns 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 require drawing to your attention.
Name: Jonathan Ruddell (for Ruddell & Company)
Relevant professional qualification: FCA
Address: 16 Church Street, Dungannon. Co Tyrone.BT716AB
Date: L Ai/.1 2ozS
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BALLYREAGH CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
For the year ended 31 December 2022
Note
Unrestricted
Funds
Restrirted
Fund5
Endowment
Fund5
Total
2022
Totsl
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other
26,840
5,439
1.029
40
605
30
32,279
1.029
40
729
198
30,897
235
734
200
124
168
Total receipts
27,132
7,143
34.275
32,066
Payments
Raising funds
Charitable activities
Other
11481
126.7621
13,5961
123.9501
14,5711
{6,1431
(9,2931
130,093)
{13,8641
Total payments
128,5211
115,4361
(43,9571
130,5061
Net receipts l (payments)
Transfers between funds
11,389}
{4271
18,2931
427
(9,682)
1,560
Net movement in funds
Funds brought forward
(1,8161
22,897
17,8661
79,720
{9,6821
102,617
1.560
101,057
Funds carried forward
12
21,081
71,854
92,935
102,617
12

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BALLYREAGH CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABIUTIES
As at 31 December 2022
Unrestricted
Funds
Restritted
Funds
Endowment Total Funds Total Funds
Funds
2022
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
22,897
11,816)
79,720
(7.866)
102,617
19,6821
101.057
1,560
Bank and Cash at end of year
21,081
71.854
92,935
102,617
Bank & Cash Balance5
Bank Deposit Accounts
Bank Current Accounts
28,392
64.543
28,392
74,225
92,935
102.617
Other A55ets
Fixed Assets- Note 10
Investments- Note 11
Approved by the Kirk Session at a meeting on
215é I￿1￿1)nd signed on its behalf by:
Re
Jonathan Boyd
r Trevor McDaniel
Date: lj
Date:
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BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTOTHE ACCOUNTS
For the year ended 31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elerted 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.
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 (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
2022
Total
2021
Recorded giving
Loose collections
Donations and gifts
Gift aid
22,584
125
40
4,091
3,688
989
140
622
26,272
1,114
180
4,713
24,676
858
1,405
3.958
26,840
5,439
32,279
30,897
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BALLYREAGH CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
For the year ended 31 December 2022
CHARITABIE ACflVITIES
Unrestricted
Funds
Restricted
Fund5
Endowment
Funds
Total
2022
Total
2021
Fundraising events
1.029
1,029
1,029
1,029
OTHER TRADING ACTIVITIES
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Other
40
40
235
40
40
235
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit interest
124
605
729
734
124
605
729
734
15

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BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2022
OTHER INCOME
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2022
Total
2021
Other
168
30
198
200
168
30
198
200
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Totsl
2021
FWO envelopes
148
148
CHARITABLE ACTIVITIES
Unrestricted
Fund5
Restrirted
Funds
Endowment
Funds
Total
2022
Total
2021
General Assembly assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Organisational running expenses
Donations to missions and charities
Governance costs
4,799
205
16,887
1,729
4,799
205
16,887
1,729
1,463
4,680
330
5.153
218
16,140
1,039
1,109
2,773
330
1.463
4,680
330
23,950
6,143
30,093
26,762
16

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BALLYREAGH CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Property and maintenance costs
Purchase of new equipment
4,571
8,219
1.074
12.790
1,074
2,966
630
4,571
9.293
13,864
3,596
10. FIXED ASSETS
The congregation owns the Church premises situated at l Ballyreagh Road, Ballygawley, Co Tyrone,
BT70 2HQ and the associated fixtures, fittings, plant and machinery. These have an insurance value of
£716872.00
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
Other
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BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conYd)
For the year ended 31 December 2022
12. FUND BALANCES
Fund
Balan
at start
Receipts
Payments
Surplus /
(Deficit)
Transfers
Balance
at end
Unrestricted Funds
General
22,897
27,132
(28,521)
11,3891
14271
21,081
22,897
27,132
128,5211
11,3891
14271
21,081
Restricted Funds
Property
Mission and charity
Other
Organisational
41,810
596
14,107
23,207
1,796
2,329
890
2,128
19,2931
12,8151
(1,300)
{2,0281
17,4971
14861
(4101
loo
34,313
537
13,697
23,307
427
79,720
7,143
(15,4361
(8.293)
427
71,854
Endowment Funds
Endowment
Total
102,617
34,275
143,9571
{9,6821
92.935
18