an THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland {NIC106389) an THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustee5 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 The Omagh Presbytery of the Presbyterian Church in Ireland 10 Mullaghmenagh Avenue, Omagh, Co Tyrone, BT78 5QH Registered Charity in Northern Ireland {NIC1063891 PRINCIPAL OFFICE BEARERS Moderator Clerk of Presbytery Rev Edwin Frazer Rev Robert Herron INDEPENDENT EXAMINER Glenda Mcllwaine 28-30 Old MountfieSd Road Omagh, Co, Tyrone BT79 7BJ BANKERS Ulster Bank, 14 High Street, Omagh BT78 IBJ Danske Bank 5-7 Market Street Omagh BT78 IBN SOLICITORS Mcconnell and Fyffe, 21 Church Street, Omagh BT78 IDG an THE OMAGH PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Surname Initials Title Date Surname Initials Title Date appointed appointed Adams Andrich Beacom Beattie Brown Busby Clements Crawford Cupples Deering Frazer Gaston Hamilton Henry Honeyford Kerr Keys Lockington Mccrory McElrea McKelvey Mcmullan Mullan Murdoch Nelson Orr Reid Rutledge Smyth Stevenson Young Mr Rev Rev Mrs Mr Mr Rev Mr Rev Dr Rev Rev Mr Mr Mr Rev Miss Anderson Baxter Beacom Boyd Buchanan Casement J L Cowan Cummings Curran Emo Garrett Good Hemphill Herron Hunter Keys Knox Mcclean McElnea McFaul McKibbin Moore Mulligan Neill Nevin Patterson Robinson Smith somerville Thompson R B Miss Mr Mr Rev Mr Rev Rev Mr5 Rev Mr Mr Mrs WJ RSG 01/11/2022 CFD 01/02/2022 Rev Mr Mr Mr Rev Rev Rev Dr Mr Very Rev Dr Mr Mr Mr 20/05/2022 Mr Rev Rev Rev Rev Mr 13/09/2022 RSK Rev Mr Mr 13/09/2022 Mr 01/11/2022 Rev Mr an THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Resignations Surname Initials Title Date resigned 1310912022 01111/2022 01/12/2022 Surname Initials Title Date resigned 13109/2022 01/11/2022 Loane Kerr Orr Cromie McDaniel Mr Mr Mr Rev STRUCTURE AND MANAGEMENT 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 A55embly of the Presbyterian Church in Ireland. The following congregations of the Presbyterian Church have been assigned to The Omagh Presbytery of the Presbyterian Church in Ireland.. Ard5traw, Aughentaine, Aughnacloy, Badoney, Ballygawley, Ballymagrane, Ballynahatty & Creevan, Ballyreagh, CastSederg- First, Castlederg- Second, Cavanaleck, Clogher, Clogherney, Corrick, Douglas, Dromore, Drumlegagh, Drumquin, Edenderry, Enniskillen, Fintona, Gillygooley, Glenelly, Glenhoy, Gortin, Irvinestown, Killeter, Lisbellaw, Lisnaskea, Maguiresbridge, Mountjoy, Newtownbutler, Newtownstewart, Omagh - First, Pettigo, Seskinore, Sixmilecro55, Tempo, Trinity Omagh, and Urney A Presbytery makes arrangements for the election of ministers in a congregation, ordains licentiates and installs or inducts and appoints ministers in the congregations assigned to it. They also ordain or install and appoint elders, commission and appoint deaconesses, senior lecturers, auxiliary ministers, lav agents and missionaries who have been called by an authorised body in the Church. A Presbytery has a role in seeing that minister5 preach the Word faithfullyto their congregations, regularly visit the families under their charge, visit the sick, promote peace and temperance and see that the duties of the eldership are property discharged. Presbyteries oversee the resignation and retirements of ministers and elders. an THE OMAGH PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Presbyterie5 provide advice to Kirk Sessions and Congregational Committees when required and have a role in approving matters in relation to congregational property. They report annually to the General Assembly and have the right to make a nomination for the office of Moderator of the General Assembly. The membership of the Presbytery consists mainly of the active ministers of congregation5 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. This provides an important link between the congregations and the wider Structures of the church. Stated meetings of Presbytery are held on the first Tuesday of the months of February, March, May, and November and the second Tuesday of September. A Communion Service, for all ministers and elders in the Presbytery, is held on the first Tuesday in October. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, has no deliberative but only a casting vote. 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 a week in June for worship and to condutt its business. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the attive 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 Presbytery is the advancement of religion. The Omagh Presbytery is a Presbytery 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. an THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT ACTIVITIES AND OBJECTIVES The Presbytery has five stated meetings in the year and meets on other occasions as required. All meetings commence with worship and are opened and closed with prayer. The Presbytery carries Out the following activities Supports candidates for the Ministry Insta115 Ordained minister5 Provides pastoral support for minister5 and their families Holds training events, including elders, training, marriage preparation A Presbytery Elders, Fellowship which meets on five occasions during the year. PW Link is an initiative of Presbyterian Women intended to improve communications and build relationships between Presbyterian Women. PW links include a representative from each congregation and run events to support the mission and outreach of Presbytery. The Omagh PW Link provides an annual report of activities to Presbytery. ACHIEVEMENTS AND PERFORMANCE At 31 December 2022 the following numbers of personnel were under the care of Presbytery: 2022 15 2021 16 Min isters in active service in congregations Retired Ministers Licentiates Students for the Ministry During the year there was one ordination and installation of a minister in the Presbytery. One minister retired and one resigned and was presented with credentials to the Presbytery of Derry and Donegal. one student for the ministry was licensed as a Probationer for the Ministerial Office. Thirteen new elders were ordained and installed. an THE OMAGH PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Presbytery encourages the congregations assigned to it to support 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 ba515 beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mi55ion 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 cost5 of Union Theological College, the Church's training college for ministry student5, and financially 5UPPOrts congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The Presbytery also encourages congregations to contribute to the denominations annual World Development Appeal, Sunday School and Youth project and any other special appeals. General Assembly Presbyteries are represented on the various Councils of the General Assembly of the Presbyterian Church in Ireland and report on an annual basls to the General Assembly. Property Presbytery agreed resolutions regarding three congregational property projects. The Presbytery does not hold property. Volunteers The Trustees wish to acknowledge their appreciation of those who give freely of their time by serving on Presbytery, its commissions and panels. COVID-19 Pandemic During 2022 church life continued to be impacted by the COVID-19 pandemic although stated meetings of Presbytery took place in-person. an THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT 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 benefit5 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 congregational churches and members or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resource5 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 charity's beneficiaries are it5 member5, 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 organisation5, charities and individual members of the public. 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 Presbytery has had regard to the Charity Commissions Public benefit requirement statutory guidance, an THE OMAGH PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT FINANCIAL REVIEW The Presbyter¢s main source of income is an assessment that is levied on the congregations assigned to it and £10,577 was received from congregations in the current year (£11,000 in previous year), together with a transfer from an a550ciated account for £171.39. Total expenditure increased from £12,421 to £13,870. This include5 a payment made to the Clerk of Presbytery for the responsibilities of that position. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustee5 are responsible for preparing the annual report and the financial statements of the Presbytery in accordance with applicable law and generally accepted accounting practice. As the Presbyterf5 total income does not exceed £250,000, the Trustees have elected under Settion 6413) of the Charities Act (Northern Ireland) 2008 to prepare 3 receipts and payment account and a statement of asset5 and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to Show and explain the Pre5byterfs transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the as5et5 of the Presbytery and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Presbytery at a meeting on 7 March 2023 and signed on its behalf by Rev Edwin Frazer Rev Robert Herron an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of The Omagh Presbytery of the Presbyterian Church in Ireland for the year ended 31 December 2022, which are set out on pages 10 to 14. Respective responsibilities 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 accounts under section 65 of the Charites Act Follow the procedures laid down in the general Direction given by the Commission under section 65191 Ibl of the Charities Act 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 Charites Act and my examination was carried out in accordance with the general Directions given by the Charity Commission 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 seeking explanations from you as charity trustees concerning any such matters. My role 15 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 requirements of the Charites Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement I have completed rny examination and have no concerns in respect of the matters (11 to (41 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. Glenda Mcllwaine Chartered Accountant 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ 7 March 2023 Presbyter an THE OMAGH PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Investment Income Other 10,577 10,577 850 18 171 11,000 105 29 850 18 171 Total Receipts 10,766 850 11,616 11,134 Payments Charitable activities Investment costs 12,905 965 13,870 12,421 Total Payments 12,905 965 13,870 12,421 Net payments Transfer5 between fund5 (2,139) (115) 12,2541 11,287) Net movement in fund5 Funds brought forward 12,139) 12,708 {115} 410 12,254) 13,118 (1,287} 14,405 Fund5 carried forward 10,569 295 10,864 13,118 10 Presbyter an THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN SRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 12,708 12,1391 410 1115} 13,118 (2,254) 14,405 11,2871 Bank and Cash at end of year 10,569 295 10,864 13,118 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts 8,487 2,377 8,470 4,648 10,864 13,118 Other Assets Fixed Assets Investments- Note 7 Liabilities Loans Other Approved by the Presbytery at a meeting on 7 March 2023 and signed on it5 behalf by Rev Edwin Frazer Rev Robert Herron 11 an THE OMAGH PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENT5 As the total income of the Presbytery is less than £250,000 the Presbytery has eletted in accordance with the provisions in The Charities (Accounts and Reports Regulations {Northern Ireland) 2015 to prepare its accounts on a receipts and payments ba515. These accounts do not incorporate the account5 of the congregations assigned to the Presbytery. These have a separate legal identity and are individually registered with the Charity Commission for Northern Ireland. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the Presbyterfs 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 Ib) revenue donations or grant5 for a specific Presbytery 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 Pre5byterYs general purposes. Designated funds are general funds set aside by the Presbytery for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Assessments on congregations Collections at event5 10,577 10,577 11,000 10,577 10,577 11,000 12 an THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 PW Links 850 850 105 850 850 105 INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest Other investment income 18 18 28 18 18 29 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Other income 171 171 171 171 13 Presbyter an OMAGH PRESBYfERY OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 CHARITABLE AcfiviTIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Presbytery ministry and support staff costs Presbytery running expenses Donations to mission5 and charities PW Link 9,538 9,538 9,462 3,367 3,367 2,939 965 965 20 12,905 965 13,870 12,421 INVESTMENTS The Presbytery does not hold any investments in its own name. The Education Board of Omagh Presbytery has investments in shares and the General Investment Fund, the income from which it gives to Presbytery as a contribution towards running costs. FUND BALANCES Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds Incidental Fund 12,708 10,766 12,905 (2,139} 10,569 12,708 10,766 12,905 {2,139) 10,569 Restricted Funds PW Link 410 850 965 (1151 295 410 850 965 11151 295 Total 13,118 11,616 13,870 12,2541 10,864 14