an THE OMAGH PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC106389) an 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 2024 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS 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 Gunther Andrich 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 THE OMAGH PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT CHARITY TRusfEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Surname Initials fitle Date Surname Initia15 fitle Date appointed appointed Adams Andrich Beacom Boyd Buchanan Clements Crawford Cupples Frazer Gaston Hemphill Herron Hunter Keys Knox Lockington Mccracken McFaul Moore Mcclean Mcmullan McKelvey Nelson Orr Smith Steven50n Trimble Wigham Mr Rev Rev Rev Anderson Beacom Brown Busby Cowan Carson Ferguson Garrett Giboney Hunter Kerr Keys Kennedy Mcclean McElnea McKibbin Mccrory McKinley Magee Millar Murdoch Nevin Reid Somerville Sproule Thompson R B Vance Wilson Miss Mr Mr Mr Rev Mr RSG CFD Rev 5/2/24 Rev Dr Rev Mr Mr Rev Mr Mr Mr Mr Miss 10/9/24 Rev Rev Dr Very Rev Dr Mrs Rev Mr 5/2/24 5/2/24 10/9/24 Mr 6/2/24 7/5/24 Mr Rev 5/2/24 Rev Rev Rev Mr Rev Mr Mr Mr Mrs Mr 10/9124 7/5124 10/9124 an THE OMAGH PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Resignations Surname Initials Title Date resigned 10/9/24 5/3124 7/5/24 5/3124 Surname Initials Title Date resigned 10/9/24 10/9/24 3 1/8/24 5/3/24 Emo Mullan Robinson Liggett Beattie Cummings Curran Henry Mrs Mrs Rev Mr Mr Mr Mr STRucfuRE 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 Presby(erian Church have been assigned to The Omagh Presbytery of the Presbyterian Church in Ireland: Ardstraw, Aughentaine, Aughnacloy, Badoney, Ballygawley, Ballymagrane, Ballynahatty & Creevan, Ballyreagh, C3Stlederg- 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 induct5 and appoints ministers in the congregation5 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 framilies 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 PRESBYfERIAN CHURCH IN IRELAND TRUSTEESANNUAL REPORT Presbyteries provide advice to Kirk Sessions and Congregational Committee5 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 Presby(ery 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. This provides an important link between the congregations and the wider structures of the church. Stated meetings of Pre5brcery are held on the first Tuesday of the months of February, March, May, and November and the second Tuesday of September. A Cornmunion Service, for all ministers and elders in the Presbytery, is held on the first TuesdBy in Ottober. 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 Pre5by(ery is the advancement of religion. The Omagh Presbytery is a Presbytery of the Presbrcerian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church wtthin the wider body of Christ is grounded in the Scriptures and exists to love and honour God through faith in His Son and bythe power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. Presbyter an THE OMAGH PREsB￿ERy OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT ACTIVITIES AND OBJEcfivES The Presbyiery has five stated meetings in the year and meet5 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, includ ing elders, training and 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 nk provides an annual report of activities to Presbytery. ACHIEVEMENTS AND PERFORMANCE At 31 December 2024 the following numbers of personnel were under the care of Presbytery: 2024 12 11 2023 15 13 Ministers in attive service in congregations Retired Ministers Licentiates Students for the Ministry During the year two ministers retired and one resigned and was presented with credentials to the Presbycery of Dublin and Mun5ter. One student for the ministry was licensed as a Probationer for the Ministerial Office. Eight new elders were ordained and installed. THE OMAGH PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND TRusfEES 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 basis beyond what the congregation could do on its own. The United Appeal Fund provide5 financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provide5 grant support forthe upkeep of church premises, 3551st 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 a150 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 variou5 Councils of the General Assembly of the Presbyterian Church in Ireland and report on an annual basis to the General Assemblv. 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. an THE OMAGH PRESBYTERY OF THE PRESBYfERIAN 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 benefits which flow from the purpose5 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 Catechism5} 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 a5 through the care of those in need (including the sick, disab5ed 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 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 charivs beneficiaries are its members, theirfamilies, other individuals thatthe 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, charitie5 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 Presby(ery has had regard to the Charity Commissions Public benefit requirement statutory guidance. Presbyter 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 £12,322 was received in the current year (£12,100 in previous year) Total expenditure decreased from £14,553 to £13,240. 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 preparingthe annual report and the financial statements of the Presbytery in accordance with applicable law and generally accepted accounting prattice. As the Presbyterfs total income does not exceed £250,000, the Trustees have eletted 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 Presbyterfs 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 4 March 2025 and signed on its behalf by Rev Gunther Andrich Rev David Reid an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE OMAGH PRESBITERY OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of The Omagh Presbytery of the Presbyterian Church in Ireland forthe year ended 31 December 2024, which are set out on pages 10 to 14. Respective responsibilities of charity trustees and examiner As the charit¢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 bythe Commission under settion 65{9}(b) 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 account5 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 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 Att 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters (l) to141 listed above and in connection with followingthe Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawingto your attention. Glenda Mcllwaine Chartered Accountant 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ 4 March 2025 Presbyter an THE OMAGH PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restrirted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable attivities Investment Income Other 12,322 720 1,004 12,322 1,874 1,004 12,101 985 663 1,154 Total Receipts 14,046 1,154 15,200 13,749 Payments Charitable activities Investment costs 13,051 189 13,240 14,553 Total Payments 13,051 189 13,240 14,553 Net payments Transfers between funds 995 965 1,960 {804} Net movement in funds Funds brought forward 995 9,770 965 290 1,960 10,060 (804) 10,864 Funds carried forward 10,765 1,255 12,020 10,060 10 Presbyter an THE OMAGH PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 9,770 995 290 965 10,060 1,960 10,864 {804) Bank and Cash at end of year 10,765 1,255 12,020 10,060 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts 6,167 5,853 6,079 3,981 12,020 10,060 Other Assets Fixed Assets Investments - Note 7 Liabilities Loans Other Approved by the Presbytery at a meeting on 4 March 2025 and signed on its behalf by Rev Gunther Andrich Rev David Reid 11 an THE OMAGH PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS 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 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 Endowmentfunds are funds, the capital of which must be retained either permanently or atthe Presbyter(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 restrirted purposes intended by the donor and {b) revenue donations or grants for a specific Presbytery attivity 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 Presbyterfs general purposes. Designated funds are general funds set aside by the Presbytery for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Assessments on congregations Collections at events 12,322 12,322 12,101 12,322 12,322 12,101 12 an THE OMAGH PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Elders Conference PW Link 720 720 1,154 1,154 985 720 1,154 1,874 985 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Deposit interest Other investment income 88 916 88 916 91 572 1,004 1,004 663 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Other income 13 Presbyter an OMAGH PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Presbytery ministry and support staff costs Presbytery running expenses Donations to missions and charities PW Link 10,158 10,158 9,585 2,893 2,893 3,978 189 189 990 13,051 189 13,240 14,553 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 contribution towards running costs. FUND BALANCES Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds Incidental Fund 9,770 14,046 13,051 995 10,765 9,770 14,046 13,051 995 10,765 Restricted Funds PW Link 290 1,154 189 965 1,255 290 1,154 189 965 1,255 Total 10,060 15,200 13,240 1,960 12,020 14