an PEThIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC105679)
an PEThIGO CONGREGATION OF THE PRE5BERIAN 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 Pettigo congregation of the Presbyterian Church in Ireland 42 High Street, Tullyhommon, Kesh, Co Fermanagh BT93 8DL Registered Charity in Northern Ireland (NIC105679) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Rev Gunther Andrich Mrs Irene Coulter MrThomas Read MrAlan Moore Mr Trevor Noble PRINCIPAL OFFICE BEARERS M inister= Clerk of Se55ion'. Treasurer= Rev Gunther Andrich MrAlan Moore MrAlan Moore INDEPENDENT EXAMINER Gary Thompson Bannagh Beg, Kesh, Co Fermanagh BT93 8BY BANKERS Danske Bank Main Street, Irvinestown, Co Fermanagh BT94 IGJ SOLICITORS Fergusons Solicitors 18 Belmore Street, Enniskillen. Co Fermanagh BT74 6AA
an pEIG0 CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND 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 seniice 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 members are entitled to propose, speak, and exercise equal votes at meeting5, 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 at least four times a 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 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. Pettigo 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.
an PErriGO CONGREGATION OF THE PREsBERIAN 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 third 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. Pettigo 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 its members to playtheir part in fulfilling God's mission to our world. The congregation's mission purpose is that Pettigo Presbyterian Church aims to be a community of Jesus, disciples, dedicated to honouring Him, in word and life. We see our church as welcoming, family focused, caring, and aiming to be faithful to the teaching of our Saviour. Our vision is to help our members to grow and develop in their Christian faith, to promote a wider interest in the needs of our community and the world around us, and by our live5, Wltness, and example, to draw others to Christ, which: 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 p13ce_ The congregation aims to live out it5 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 blessings for others beyond the bounds of our community.
an PEThIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) 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. A1VITIEs AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on three 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 prayer and bible study meetings, and it has a wide range of organisations including: Sunday School Presbyterian Women (PW) Girls, Brigade Boys, Brigade Kindly note, the Girls, Brigade and Boys, Brigade is comprised of members from the church and other local churches in the area, with its meetings being held in the Pettigo Methodist Church Hall. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.30pm, however during the month of July the service 15 Usually at the earlier time of 9.45am and during August the church is closed with a joint service being held with Irvinestown congregation, with which we are linked, at 11.00am in Irvinestown. During the week the Bible Study provides an opportunity for members to meet together for fellowshlp, to siudy the scrlptures and for a time of prayer. A5 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. There were no marriage services and 2 baptisms took place in the church, thankfully no members passed away during the year. At 31 December 2024 there were 78 communicant members and 42 families connected with the congregation. The average weekly attendance at worship is 29.
an PEThIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) Pastoral care Members of the congregation who are unable to attend church due to sickness or age are vi51ted on a regular basis by the minister, elders or by one of the congregation's pastoral visitors. Mission and outreach At a local level the congregation reaches out through the regular preaching of God's Word, special services, and the individual friendship evangelism of committed members, together with our youth and children's work. The congregation 5UPPOrts 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 congregation in the areas of worship, discipleship, global mission, outreach, leadership, and pastoral care. The congregation also contributes to the denominations annual World Development Appeal, the work of the Presbyterian Children's Society, Sunday School project and any other special appeals. As part of outreach the church held a Community Carol Service on 8 December 2024 with participation from the local churches. An invitation was extended to all in the locality, those of faith and those of no faith, especially those people from Ukraine seeking refuge in the area. Supper was served afterwards and the appeal was for the work of Christian Aid. The event was warmly received by all who attended. 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, which is normally held in June. Property During the year there were no major repairs or refurbishment projects carried out on the property.
an PEIG0 CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Organisations Sunday School continues with the children leaving to go out to Sunday School after the children's address. There is a wide age range with the children divided between two groups, Nursery to P6 and P7 to Year 10. The programme follows the Postal Bible School lessons as this works well and accommodates the wide age range. A team of teachers and supervisors volunteer on a rota basis to assist with Sunday School whilst ensuring compliance with child protertion gLJidelines. The Sunday School year culminated on 16 June 2024 with a Children's Day service at which the children were presented with vouchers from Real Life bookshop and other treats. After the service everyone enjoyed an ice cream and an opportunity for social fellowship. Sunday School resumed in September and has continued a weekly schedule with varying attendance levels. At Christmas the children were actively involved in the special all age family service on 15th December with a presentation on the true message and celebration of Christmas. The Presbyterian Women's group (PW) normally meet in Pettigo church hall on the first Tuesday evening of each month from September to April, with a schedule of organised activities and events as agreed. The PW hosted the World Day of Prayer service on 01 March 2024 with representation and participation from members of the local churches in the community. After the service supper was served and a time for fellowship was enjoyed by all. Pettigo Girls, Brigade, which was formed in 1960, 15 open to gir15 from the age of 4 to 17 year5 old. Members and leaders are drawn from Pettigo Presbyterian Church and other local churches. Meetings are normally held between 6.30pm to 7.45pm on Wednesday evenings in Pettigo Methodist Church Hall from September to April and include activities such as crafts, bible study, sports, and cooking. Several members of Pettigo Presbyterian Church are actively involved in leadership roles. Pettigo Girls, Brigade started for the new session in September 2024 with 30 girls and 6 leaders on their records. Each group have enjoyed a varied programme of bible study, craft, games, charity, and badge work. The GB season ended with their Display held on Wednesday 09 April 2025 and the leaders were greatly encouraged by the support of parents and friends. Pettigo Boys, Brigade is comprised of members from the Pettigo Presbyterian Church, the Pettigo Methodist Church, and other local churches. Meetings are held on Friday evenings in the Pettigo Methodist Church Hall. 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 activitie5.
an PEIG0 CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefrt 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 a5 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, 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 benefrt 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.
an PEThIGO CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) FINANCIAL REVIEW The congregation'5 main source of income is members, contributions through the Weekly Freewill Offering. There were 50 contributors during the year (31 in previous year, 20231 donating a total of £17,593 (£17,516 in previous year, 2023). Total Income of the congregation during the year was £27,175, compared to £29,569 in the previous year. Total expenditure increased from £30,059 in the previous year to £32,203 in the year ended 31 December 2024. Income for the year has declined from the previous year, coupled with the impact of inflation and higher costs has led to an increase in expenditure during the year. 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 64131 of the Charities Act (Northern Ireland} 208 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 17 June 2025 and signed on its behalf by Alan Moore Thomas Read Date: Date: n
an INDEPENDENT EXAMINER5 REPORT TO THE TRUSTEES OF pEIG0 CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the financial ststements for the year ended 31 Dember 2024, which comprise the statement of financial activities, statement of assets and liabilities and the relaled notes. Respective responsibilities of 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 accounls 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(9){b) of the Charities Act- and to state whether particular matters have come to my attention. Basis of independent examinerfs 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 Ihe charity and a comparison of the accounts presented with those records. 11 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 whelher 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 with those accounting records That the accounts do not comply with the accounting requirement5 of the Charities Act That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (11 to (4} listed above and, in connection with Ilowing the Directions of the Charity Commission for Northern Ireland, I have found no matters th2t require dr ing to your attention. mpson Date: Independent Examiner Bannagh Beg Kesh Co Fermanagh BT93 8BY 10
an PETfiGO CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 16,245 9,366 300 25,611 300 28,076 300 894 229 894 370 828 365 141 16,386 10,789 27,175 29,569 Sale of Investments Sale of fixed assets Loans Received Total Receipts 16,386 10,789 27,175 29,569 Payments Raising funds Cha ritable activities Investment costs Other 228 21.718 228 31.974 214 29,845 10.256 21,946 10,256 32,202 30,059 Purchase of Investments Purchase of fixed assets Loan Repayments 12 Total Payments 21,946 10,256 32,202 30,059 Net receipts / Ipaymentsl Transfers between funds Movement in funds value 15,560) {75) 533 75 {5,0271 1490} Not movement in fund5 Funds brought forward Non cash/bank related funds 10 15,6351 10,071 608 34,196 {5.0271 44.267 1490} 44,757 Funds carried forward 13 4,436 34,804 39,240 44,267 11
an PEThIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestrirted Funds Restricted Endowment Total Funds Total Funds Funds Funds 2024 2023 Funds Reconciliation Bank and Cash at start of year Non cash/bank related funds Net movement in funds 10,071 34.196 44,267 44,757 15,635) 608 (5,0271 1490) Bank and Cash at end of year 4,436 34,804 39,240 44,267 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 25,000 14,240 44,267 39,240 44,267 Other Assets Fixed Assets- Note 11 Church Premises Fixtures. F'ittings & Equipment Vehicles Investments- Note 12 Gift Aid receivable on donations 15,644 15,246 15,644 15,246 Liabilities Loans Other Approved by the Kirk Session at a meeting on 17 June 2025 and signed on its behalf by Alan Moore Thornas Read Date: li10612 Date: 11 "LS 12
an pEIG0 CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIE5 BASIS OF FINANCIAL STATEMENTS A5 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. FUNDACCOUNTING 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 15 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 (al 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 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 Unrestrirted Funds Restricted Endowment FurKIs Funds Total 2024 Total 2023 Recorded giving Loose collections Donations and gifts Gift Aid Gifts in remembrance Legacies and bequest 13,538 343 4,055 688 3,294 1,329 17,593 1,031 3,294 3,693 17,516 1,095 3,304 4,411 1,750 2.364 16,245 9,366 25,611 28,076 13
an PEIG0 CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activitie5 Fees from weddings and funerals Fundraising events Membership fees Grants 300 300 300 300 300 300 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Deposit interest General Investment Fund Rents investment properties Other investment income 103 103 76 791 791 752 894 894 828 14
an PEIG0 CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Insurance claims Other income 141 229 370 365 141 229 370 365 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 FWO envelopes Fund raising events 228 228 214 228 228 214 CHARITABLE AcfiviTIES Unrestrirted Funds Restrirted Endowment Funds Funds Total 2024 Totsl 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charitie5 Governance costs 3,074 121 13,735 4,548 3,074 121 2,772 122 13,197 9,288 4,226 240 6,348 3.908 10,896 3,908 240 240 21,718 10,256 31,974 29,845 15
an PEThIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Investment properties expenses Manse extension and renovation 10. NON CASH/BANK RELATED FUNDS 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 and loans, are disclosed on the Statement of Assets and Liabilities. 11. FIXED ASSETS The congregation own5 the Church premises situated at 42 High Street, Tullyhommon, Kesh Co Fermanagh BT93 8DL and the associated fixtures. fittings, plant and machinery. These have an insurance value of £789,456. The con8re8ation also owns a 50% share of the manse situated at 21 Lisnarick Road, Tullynagarn, Irvinestown, Co Fermanagh BT94 IEY. The half share has an insurance value of £234,473. 12. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 Z023 General Investment Fund Property Other investments 15,644 15,246 15,644 15,246 16
an pEIG0 CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2024 13. FUND BALANCES Fund Balance Movement Receipts at start to funds Payment Surplus / Transfer Balance (Deficit) at end Unrestricted Funds General Fund 10,071 16,386 21,946 {5,560) {75} 4,436 10,071 16.386 21.946 15,5601 1751 4,436 Restricted Funds Building/Renovation Fund Mission & Charities Fund Other Congregational 26,606 6,271 3,351 1,167 5,642 3,426 1.188 629 1751 1211 27,235 75 7,590 7,569 34,196 10.789 10,256 533 75 34.804 Endowment Funds Investments Fund Total 44,267 27,175 32,202 15,027) 39,240 17