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THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland (NIC106389)

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THE OMAGH PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2023 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
The Omagh Presbytery of the Presbyterian Church in Ireland
7 Derg Road, Victoria Bridge, Strabane, Co Tyrone, BT82 9JW
Registered Charity in Northern Ireland (NIC106389}
PRINCIPAL OFFICE BEARERS
Moderator
Clerk of Presbytery
Rev Edwin Frazer
Rev David Reid
INDEPENDENT EXAMINER
Glenda Mcllwaine
28-30 Old Mountfield 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

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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
Boyd
Buchanan
Clements
Crawford
Cupples
Emo
Frazer
Gaston
Hemphill
Herron
Hunter
Keys
Knox
Lockington
Mccracken
McFaul
Mcmullan
Mullan
Nelson
Orr
Robinson
Smith
Somerville
Stevenson
Trimble
Mr
Rev
Rev
Rev
Mr
Rev
Mr
Rev Dr
Mr
Rev
Mr
Mr
Rev
Mr
Mr
Mr
Very Rev Dr
Mrs
Rev
Mr
Mr
Rev
Rev
Mr
Mr
Anderson
Beacom
Beattie
Brown
Busby
Cowan
Cummings
Curran
Ferguson
Garrett
Giboney
Henry
Hunter
Kerr
Keys
Liggett
Mcclean
McElnea
McKibbin
Millar
Murdoch
Nevin
Reid
Robinson
Smyth
Sproule
Thompson R B
Trimble
Miss
RSG
Mrs
Mr
Mr
Rev
Mrs
Rev
Mr
Mr
CFD
02/05/2023
07/02/2023
Mr
Mr
Mi55
Mr
Mr
Rev
07/11/2023
Rev
Dr
Mr
Rev
Mr
Rev
Mr
Mr
Mr
Rev
Mr
06104/2023
03/07/2023
Mr
Mrs
06/04/2023
1210912023
12/09/2023

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THE OMAGH PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
Resignations
Surname
Initials
Title
Date
resigned
07/02/2023
07/02/2023
07/03/2023
06/04/2023
06/05/2023
18/05/2023
02/05/2023
Surname
Initials
Title
Date
resigned
12/0912023
12/09/2023
07/1112023
07/11/2023
07/11/2023
07/02/2023
Good
Mccrory
Rutledge
Stevenson
McElrea
Deering
Mulligan
Mrs
Mr
Mr
Mr
Mr
Rev
Atwell
Young
Patterson
Neill
Casement
Honeyford
Mr
Mr
Mr
Rev
Rev
Rev
RSK
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 Assembly 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:
Ardstraw, Aughentaine, Aughnacloy, Badoney, Ballygawley, Ballymagrane, Ballynahatty & Creevan,
Ballyreagh, Castlederg- 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, Sixmilecross, 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, lay
agents and missionaries who have been called by an authorised body in the Church. A Presbytery has a
role in seeing that ministers preach the Word faithfully to 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.

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THE OMAGH PRESBYfERY OF THE PRESBirrERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
Presbyteries 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 forthe office of Moderator of the General Assembly.
The membership of the Presbytery consists mainly of the active ministers of congregations a55igned 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 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 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.

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THE OMAGH PRESBYTERY OF THE PRESBYfERIAN 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
Installs Ordained ministers
Provides pastoral support for ministers 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 linl(s 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 2023 the following numbers of personnel were under the care of Presbytery:
2023
2022
15
Ministers in active service in congregations
Retired Ministers
Licentiates
Students forthe Ministry
15
13
During the year two ministers retired and one resigned and was presented with credentials to the
Presbytery of Dublin and Munster. One student for the ministry was licensed as a Probationer forthe
Ministerial Office. Eight new elders were ordained and installed.

THE OMAGH PRESBYTERY OF THE PRESBYTERIAN 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
basi5 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 upl<eep 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 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 basis 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.

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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 mal<ing 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 communitv
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 resources in
almost all cases. Public access is made known through the use of noticeboardsi 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 its
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 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.

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THE OMAGH PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
FINANCIAL REVIEW
The Presbytery's main source of income is an assessment that is levied on the congregations assigned to
it and £12,101 was received in the current year {£10,577 in previous yearl
Total expenditure increased from £13,870 to £14,553. This includes a payment made to the Clerk of
Presbytery for the responsibilities of that position.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees 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 Presbytery's total income does not exceed £250,000, the Trustees 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 Presbytery's transactions and disclose with reasonable accuracy at any time its financial
Position. They are also responsible for safeguarding the assets 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 5 March 2024 and signed on its behalf by
Rev Edwin Frazer
Rev David Reid

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INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF THE OMAGH PRESBYfERY OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of The Omagh Presbytery of the Presbyterian Church in Ireland for the year
ended 31 December 2023, 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
65{9}Ib) of the Charities Act
State whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the 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 is to state whether any material matters have come to my attention giving me cause to believe:
l. That accounting records were not Iiept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirement5 of the Charites Act
4. 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 matters111 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.
a Mcllwaine
Chartered Accountant
28-30 Old Mountfield Road
Omagh, Co. Tyrone
BT79 7BJ
5 March 2024

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THE OMAGH PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Investment Income
Other
12,101
12,101
985
663
10,577
850
18
171
985
663
Total Receipts
12,764
985
13,749
11,616
Payments
Charitable activities
Investment costs
13,563
990
14,553
13,870
Total Payments
13,563
990
14,553
13,870
Net payments
Transfers between funds
17991
15}
(8041
12,254}
Net movement in funds
Funds brought forward
1799)
10,569
15)
295
{804)
10,864
(2,254)
13,118
Funds carried forward
9,770
290
10,060
10,864
10

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THE OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
10,569
{7991
295
15)
10,864
{804)
13,118
(2,254)
Bank and Cash at end of year
9,770
290
10,060
10,864
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
6,079
3,981
8,487
2,377
10,060
10,864
Other Assets
Fixed Assets
Investments - Note 7
Liabilities
Loans
Other
Approved by the Presbytery at a meeting on 5 March 2024 and signed on its behalf by
Rev Edwin Frazer
Rev David Reid
11

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THE OMAGH PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the Presbytery is less than £250,000 the Presbytery has 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. These accounts do not incorporate the accounts
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
Presbytery'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 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 Presbytery's 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
2023
Total
2022
Assessments on congregations
Collections at events
12,101
12,101
10,577
12,101
12,101
10,577
12

THE OMAGH PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
PW Link
985
985
850
985
985
850
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
Other investment income
91
572
91
572
18
663
663
18
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Other income
171
171
13

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OMAGH PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Presbytery ministry and support
staff costs
Presbytery running expenses
Donations to missions and
charities
PW Link
9,585
9,585
9,538
3,978
3,978
3,367
990
990
965
13,563
990
14,553
13,870
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
10,569
12,764
13,563
(7991
9,770
10,569
12,764
13,563
(7991
9,770
Restricted Funds
PW Link
295
985
990
15)
290
295
985
990
(5)
290
Total
10,864
13,749
14,553
1804)
10,060
14

EDUCATION BOARD OF OMAGH PRLI SBYTERY
ACCOUNTS FOR THEI YE4 AR EI NDED 31 DEI CEMBER 2023
INCOM
Current account
EXPEI NDITURE
Opening Balance
324.00
Distiibutions to
chui'ches
Education Boall'd
Inconie froin investments
foi chuiches
for Education B0￿d
9,968.65
572.10
100.80
9,968.65
672.90
Fees
Closing balance 31 Dec 2023
324.00
10 965.55
10 965.55
I have examined the financial statements for the year ended 31 December 2023 set out above.
My examination consisted primarily of enquiry, comparison and discussion of these statements and of
the information and explanation5 supplied to me by officers of the Presbytery.
The statements are in agreement with the accounting records and are con51Stent with
the information and explanation5 supplied to me.
Glenda Mcllwaine F.C.A.
Chartered Accountant