an
THE PRESBYfERY OF DERRY & DONEGAL OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland (NIC106457)

Presbyter
an
THE PRESBYTERY OF DERRY & DONEGAL 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 Presbytery of Derry & Donegal of the Presbyterian Church in Ireland
19 Clearwater
Londonderry
BT47 6BE
Registered Charity in Northern Ireland {NIC106457)
PRINCIPAL OFFICE BEARERS {At date of this report)
Moderator
Rev Susan Moore
Clerk of Presbytery
Rev Colin McKibbin
INDEPENDENT EXAMINER
Owen McLaughlin
Chartered Accountant
300 Seacoast Road
Limavady
BT49 OJY
BANKERS
Danske Bank
Bank of Ireland
Ulster Bank
Da Vinci Complex
Culmore Road
Londonderry
BT48 8JB
PO Box 103
Lower Main Street
Donegal Square West
Belfast
Buncrana
Co.Donegal
F93 HC57
BTI 6JS
SOLICITORS
AD Mcclay & Co Solicitors
l Limavady Rd
Londonderry BT47 6JU

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CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Mrjohn Kinley Reid
Mr George Walker
Mr Chester Rouslton
Mr Jack Smyth
Mrs Dorothy Bates
Mr Campbell Armstrong
Mr Robert Craig
Mr David Mackey
Mr David Crawford
Mr Robert Patterson
Mr James Buchanan
Mrs Elizabeth Wylie
Mrsammy Stevenson
Mr Avril Miller
Mr Gordon 5myth
MrJohn Elliot
Mr Robert Henry Wallace
Mr Colin Kennedy
Mrs Fiona McNutt
Mrs Barbara Smyth
Mr Alfie McKnight
Mrs Jean Kearney
Mr Richard Russell
Mrjohn Vance
Mr Cecil Pollock
Mr Robert Crockett
Mrs Olive Elizabeth Witherow
Mr Andrew Hunter
Mr Edward Lynch
George Hunter
Mr David Perry
Mr John Hazlett Allen
Mr William Smyth
Mrs Christine Edwards
Mr Malcolm Cooper
Mrs Dianne Lecky
Mr Samuel Sterritt
Mr Noel Galley
MrTom McQuillan
Mrs Sylvia Craig
Mrjames Lamberton
Mr William Watson
Mr Ernest Stewart
Mr Robin Hender50n
Mr Gordon Smith
Mr Samuel Wa550n

Presbyter
an
Mr John Allen
Rev Stephen Hibbert
Rev Amanda Best
Rev Philip Houston
Rev Thomas Robert Buick
Rev Ross Kernohan
Rev Joseph Fell
Rev Colin Jones
Rev James Gray
Rev Paul Ernest Linken5
RevSamuel John Hanna
Rev Gordon Alexander Mccracken
Rev David Hillen
Rev Colin McKibbin
Rev David Latimer
Rev susan Jayne Moore
Rev James Lamont
Rev Graeme Orr
Rev Robert Lyle Craig
Rev Robert Orr
Rev Alan Charles Wilson
Rev Philip Poots
Revjames Lindsay Blair
Rev Stephen Richmond
Rev Brian Brown
Rev Ala5t3ir James Andrew Rosborough
Rev Thoma5 Bruce
Rev Craig Munro Wi150n
Rev Russell Edgar
Rev Seth Wright

Presbyter
an
THE PRESBYTERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTUREAND 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 Presbytery of Derry & Donegal of the
Presbyterian Church in Ireland.
Alt, Ballyarnett, Bal lykelly, Ballylennon, Burt, Carlisle Road linc. Strand and Buncra nal, Carndonagh,
Carnone, Carrigart, Convoy, Crossroads, Cumber, Donagheady, Donegal, Donemana, Donoughmore,
Dunfanaghy, Ebrington, Fahan, Fannet, Faughanvale, l Derry {including Claremont), Glendermott,
Gortne55y, Greenbank, Inch, Kilfennan, Kilmacrennan, Knowhead, Leckpatrick, Letterkenny,
Magheramason, Malin, Milford, Monreagh, Moville, Newtowncunningham, Ramelton, Raphoe &
Ballindrait, Rathmullan, Ray, Sion, St Johnston, Strabane, Stranorlar, Trenta, Upper Cumber, Waterside.
A Presbytery makes arrangements for the election of ministers in congregation, ordains licentiates and
installs or inducts and appoints m inisters i n the congregation5 assigned to it, They a Iso 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 faithf ully to their congregations, regula rly visit the fami lies 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.
Presbyterie5 provide advice to Kirk Sessions and Congregational Committee5 when required and have a
role in approving matter5 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 congregations a55igned to it by
the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk
Session of each of the congregation5 assigned to it. Thi5 provides an important link between the
congregations and the wider structures of the church

Presbyter
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THE PRESBYfERY OF DERRY & DONEGAL OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
st
Stated meetings of Presbytery are held on the l Tuesday in February, March, May, November, December
and the 2. Tuesday in September. A communion service is usually held on the Sunday closet to the
Business meeting in September and this is open to all members of the congregations within our Presbytery.
All members are entitled to propose, speak and exercise equal votes at meetings, except that the
Moderator, the ministers in active duty in the congregation, 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 matter5 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 A55embly
consists mainly of the active ministers of each congregation, retired ministers and a representative elder
appointed by the Kirk Se55ion of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the Presbytery is the advancement of religion.
The Presbytery of Derry & Donegal 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 PRESBYTERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACTIVITIES AND OBJECTIVES
The Presbytery had six stated meetings in the year and meets on other occasions as required. All meetings
commence with a time of worship and are opened and closed with prayer.
The Presbytery carries out the following activities
Interviews candidate5 5eekinE to become Accredited preachers
Supports those candidating for the Ministry
Installs & Ordains ministers and ruling elders
Provides pastoral support for ministers and their families
Holds training events such as New Elder's training, Marriage Preparation Classes
PW Link is an initiative of Presbyterian Women intended to improve communications and build relationships
between Presbyterian Women. PW Link includes a representative from each congregations and runs events to
support the mission and outreach of Presbytery. During the year they hold a Rally and a breakfast with special
invited speakers at each event. The PW Link provides a report to Presbytery in March each year
ACHIEVEMENTS AND PERFORMANCE
At the 31 December the following numbers of personal were under the care of Presbytery
2023
2022
Minister in attive service in congregations
20
20
Retired Ministers
io
io
Licentiates
Students for the Ministry
During the year credentials were received from other Presbyteries in respect of one minister who was
installed in a congregation assigned to the Presbytery. Credentials were presented to another Presbytery in
respect of no minister who was received under their care.
No Licentiates or students for the Ministry were received under the care of Presbytery during the year.

Presbyter
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THE PRESBYTERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvd)
The Presbytery encourages the congregations assigned to it to 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 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, The Presbyetrian Chiunday School project and any other Special appeals.
General A55embly
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 resolution5 regarding I congregational property projects. The Presbytery holds
property on the Strand Road in Londonderry following the closure of the congregation in 2010. This
property has been included in the Statement of Assets and Liabilities at its professional valuation carried
out on 13 July 2023 by Alexander Gourley Auctioneer5, Valuers & Estate Agents.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving
on Presbytery, iys commissions and panels.
11 new ruling elders were Ordained during the year to serve in congregations within the Presbytery.
8 ruling elders from congregation5 Within the Presbytery were granted permi55ion to become elders
emeritus.

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THE PRESBYfERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd
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 Christthrough
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 opportunitie5 for response to Bible teaching. In turn, this framework leads to
prartical 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 presbyterie5 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 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 familie5, and members of the public. The purpose does
not lead to harm. The charities beneficiaries are its members, their fami lies, other individ uals 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 worker5 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 PRESBYTERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The Presbytery's main source of unrestricted income is an assessment that is levied on the congregations
assigned to it and £26,117 wa5 received in the current year1£24,358 in previous year, 20221.
Total income of the Presbytery during the year was £110,421 compared to £113,384 in the previou5 year.
Total expenditure decreased from £137,863 to £127,254. This includes a payment made to the Clerk of
Presbytery for the responsibi lities 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) 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 Presbytery's transactions and disc105e 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 25 October 2024 and signed on its behalf by
Name
Rev susan Moore
Name
Rev C lin McKibbin
Signed
Signed
a KL/L
Date 25 October 2024
Date 25 October 2024
10

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE DERRY & DONEGAL PRESBYTERY OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of The Derry & Donegal Presbytery for the year ended 31 December 2023, which
are set out on pages 12-18.
Respective responsibilities of charlty trustees and examlner
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 Charities Act
follow the procedures laid down in the general Directions given by the
Commission under section 65(9)(b) of the Charities Act
state whether particular matter5 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){bl of the Charities Act.
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 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 Charities Act
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 (11 to (4) listed above
and, in connection with following the Directions of the Charity Comrni55ion for Northern Ireland, I have
found no matters that require drawing to your attention.
Owen McLaughlin
Chartered Accountant
300 Seacoast Road
Limavady
BT49 OJY
25 October 2024
11

Presbyter
an
THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestrlrted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading artivities
Investment Income
other
26,628
2,564
2,630
29,192
2,630
26,619
2,588
88
77,449
1,062
77,537
1,062
76,741
7,436
26,716
83,705
110,421
113,384
Sale of Investments
Sale of fixed a55ets
Loans Received
Totsl Receipts
26,716
83,705
110,421
113,384
Payments
Raising funds
Charitable activities
Earmarked Interest
Other
25,736
29,731
71,787
55,467
71,787
67,206
70,657
25,736
101,518
127,254
137,863
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payment5
25,736
101,518
127,254
137,863
Net receipts / Ipayments)
Transfer5 between funds
980
117,8131
{16,833) 124.479)
Net movement in funds
Funds brought forward
980
73,061
{17,8131
145,059
{16,833) {24,479)
218,120
242,599
Funds carried forward
io
74,041
127,246
201,287
218,120
12

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THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted
Funds
Endowment Total Funds
Total
Funds
2023 Funds 2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
73,061
980
145,059
117,813)
218,120
242,599
116,833} (24,479}
Bank and Cash at end of year
74,041
127,246
201,287
218,120
Bank & Cash Balances
Bank Current Accounts
Bank Deposit Accounts
Cash in Hand
72,496
126,791
146,563
71,557
201,287
244,440
Other Assets
Fixed Assets- Note 9
Buildings & Contents
225,000
225,000
225,000
225,000
Liabilities
Loans
Other
Approved by the Presbytery at a meetin8 on 25 October 2024 and signed on its behalf by
Name
Rev Susan Moore
Name
Rev Colin McKibbin
Signed
Signed
Date 25 October 2024
Date
25 October 2024
13

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THE DERRY & DONEGAL 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 Irelandl 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 Wa5 established in the
first place.
Restricted fund5 comprise lal income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ib) revenue donation5 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
Funds
Endowment
Funds
Total
2023
Total
2022
Assessments on congregations
Collections at events
Donations and gifts
26.117
511
26,117
1,285
1,790
24,358
774
1,790
2,261
26,628
2,564
29,192
26,619
14

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THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Fundraising events
Grants
2,630
2,630
2,588
2,630
2,630
2,588
OTHER TRADING ACtIVlTIES
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
202Z
Letting of premises
Trading income
INVESTMENT INCOME
Unrestricted
Funds
Restri¢ted
Funds
Endowment
Funds
Total
2023
Total
2022
Deposit interest
88
88
Investment interest
77,449
77,449
76,733
88
77,449
77,537
76,741
15

Presbyter
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THE DERRY & DONEGAL PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
From Exodu5 towards utility costs
Strand Road property
Currency conversion
1,062
1,062
3,073
4,363
Other income
1062
7,436
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2020
Total
2019
Fundraising events
16

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THE DERRY & DONEGAL PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTESTOTHEACCOUNTS
31 December 2023
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Presbytery ministry and support-
staff costs
Pulpit & Sick Supplies
Cost of producing news sheets
Presbytery running costs
Donations and grants to missions
and charities
PW Link resource packs
Cost of events
Currency Conversion
Governance costs
20,134
20,134
15,374
530
600
15,606
13,889
16,136
14,489
22,399
29,433
1,784
2,688
1,784
2,924
236
25,736
29,731
55,467
67,206
FIXED ASSETS
The Presbytery owns the premises situated at Strand Road Londonderry and the associated fixtures,
fittings, plant and machinery. These have been professionally valued on 13 July 2023 at £225,000.
17

Presbyter
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THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2023
10. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
Presbytery Incidental Fund
73,061
26,716
25,736
980
74,041
73,061
26,716
25,736
980
74,041
Restricted Funds
Incidental Interest Fund
L.P.C.M. Fund
Education Board
Strand Road Account
Youth Council
Education Award Scheme
PW Link
2,156
91,851
306
28,677
11,351
10,461
257
304
984
71,528
1,542
260
44
6,000
(5,0161
71,604
176}
14.387 {12,8451
236
12361
8,225
348
806
{321
2,200
86,835
230
15,832
11,115
10,809
225
8,573
774
145,059
83,705
101,518
117,8131
127,246
Total
218,120
110,421
127,254 (16,8331
201,287
18