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2023-12-31-annual-report

THE TYRONE 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 (NIC106462)

THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 a Statement of Assets and Liabilities as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

The Tyrone Presbytery of the Presbyterian Church in Ireland 46 King Street Magherafelt, BT45 6AU Registered Charity in Northern Ireland (NIC106462)

CHARITY TRUSTEES

The Charity Trustees who served during the year or who were trustees at the date of this report were

Rev Trevor Boyd Amy Allingham Rev Michael Currie Mr Trevor Allen / Mr Shaw Campbell Rev Dr Jonathan Alexander Curry Mr Ivan Samuel Bolton Rev Alan Dickey Mr Wilbur Bownes Rev Mark William Dodds Dr Alastair Brown Rev Stewart Glendinning Mr Norman Bruce Rev Ashley Graham Mr Jim Davison Rev Thomas William Alexander Greer Mr Eric Davidson / Mr Stanley Crooks Rev Prof David Leach Mrs Valerie Douglas Rev Sidney Joseph Mervyn Lindsay Mr Keith James Ferguson Rev John Alexander Martin Mrs Eileen Gilmour Rev John Boyd Mullan Mr Jeffrey Gilmour Rev James O’Neill Mr William Miller Glendinning Rev James Porter Mr Samuel George Gilkinson Rev Jonathan Sloan Mr Michael Jones Rev John Arnold Spence Mr Steven Linton Rev Dr Gareth William David Stewart Mr Samuel Laughlin / Mr Robert Freeburn Rev Alan Samuel Thompson Mrs Patricia Lucinda Michael Mr Leonard McIvor Rev Tom Conway Mr Howard McLean Rev John Wallace Fleck Mr George Ferry Rev John Martin Gracey Mr Jason O'Neill Rev James Boyd McCormick Mr Hugh Stewart Rev Kenneth Patterson Mr William Granger Stewart Rev Hugh Ross Mr Samuel John Williamson Rev Ivor Francis Smith Rev Dr John Isaac Thompson

Mr Brian Anderson

Mr Alistair Anderson / Mr David Anderson

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

PRINCIPAL OFFICE BEARERS

Moderator Rev Mervyn Lindsay Clerk of Presbytery Rev Dr Jonathan Curry Finance Convener Mr Raymond Cuddy

INDEPENDENT EXAMINER Mrs Joan Cardwell, 122 Cullenrammer Road, Dungannon

BANKERS Ulster Bank, Cookstown

SOLICITORS Millar, Shearer and Black 40 Molesworth St, Cookstown BT80 8PH

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

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 Tyrone Presbytery of the Presbyterian Church in Ireland.

Albany Eglish Ballygoney Knockloughrim Bellaghy Lecumpher Brigh Maghera Carland Magherafelt First Castlecaulfield Magherafelt Union Road Castledawson Moneymore First Claggan Moneymore Second Clonaneese Lower Newmills Clonaneese Upper Orritor Coagh Pomeroy Cookstown First Saltersland Cookstown Molesworth Sandholes Culnady Stewartstown Curran Swatragh Draperstown Tobermore Dungannon

A Presbytery makes arrangements for the election of ministers in 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.

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

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

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 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 in September, October, February, and March, and on the third Tuesday in November and May.

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 matters 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 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 Tyrone 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 TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

ACTIVITIES AND OBJECTIVES

The presbytery meets on the first Tuesday of every month apart from [November, December, January, April, May, June, July, August] and on other occasions as required. All meeting commence with a time of worship and are opened and closed with prayer.

The presbytery carries out the following activities

ACHIEVEMENTS AND PERFORMANCE

Provide a summary of key activities during the year

At the 31 December the following numbers of personal were under the care of Presbytery

----- Start of picture text -----
2023 2022
Minister in active service in congregations 17 16
Ministers under the care of presbytery or in other work 2 2
Retired Ministers 9 10
Licentiates 1 1
Students for the Ministry 1 0
----- End of picture text -----

During the year credentials were received from other Presbyteries in respect of 1 minister who were installed in the congregation assigned to the Presbytery.

1 Licentiate and 1 student were under the care of Presbytery during the year.

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

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 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 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

Congregations were given permission for the following work and property matters.

Union Road – Building of a New Manse and taking out of the associated loan.

Saltersland – Permission for the Removal of a Pew.

Brigh – Permission for the Removal of a Pew.

Culnady – Purchase of the Local School building and taking out of the associated loan.

Volunteers

The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on Presbytery, it commissions and panels.

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THE TYRONE PRESBYTERY 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 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 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 resources 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 families, and members of the public. The purpose does not lead to harm. The charities 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 TYRONE PRESBYfERY OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) an FINANCIAL REVIEW The presbyteries main source of income is an assessment that is levied on the congregations assigned to it and £10234 was received in the current year {£10296) in previous year, 2022} Total expenditure increased from £11856 to £12061. 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 6413) 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 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 23rd October 2024 and signed on its behalf by Rev John Martin Rev Jona an Curry 23/10/24 23/10/24

THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND

I report on the accounts of the Trust for the year ended 31 December 2023, which are set out on pages 13 to 19. 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:

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:

  1. 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 examiner’s statement

I have completed my examination of the accounts as published by the Presbytery of Tyrone and have no concerns in respect of the matters (1) 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.

Name: Joan Cardwell
Relevant professional qualification or body: MIATI
Address: 122 Cullenrammer Road
Dungannon
Co Tyrone
BT70 1SF
Date: 9th October 2024

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023

Note Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
Receipts
Donations and legacies 2 10234 10234 10296
Charitable activities 3
Other trading activities 4
Investment Income 5 87 87 26
PW Link 6 1868 1868 1755
---------- ---------- ---------- ---------- ----------
Sale of Investments
Sale of fixed assets
Loans Received
---------- ---------- ---------- ---------- ----------
Total Receipts 12189 12189 12077
---------- ---------- ---------- ---------- ----------
Payments
Expenses 7 12061 12061 11527
Charitable activities 8 330
Investment costs
PW Link 9 2036 2036 1797
---------- ---------- ---------- ---------- ----------
Purchase of Investments
Purchase of fixed assets
Loan Repayments
---------- ---------- ---------- ---------- ----------
Total Payments 14097 14097 13654
---------- ---------- ---------- ---------- ----------
Net receipts / (payments)
Transfers between funds (1908) (1908) (1577)
---------- ---------- ---------- ---------- ----------
Presbytery 4946 4946 6687
PW Link 304 304 471
---------- --------- ---------- ---------- ----------
Funds carried forward 12 5250 5250 7158
====== ====== ====== ====== ======

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THE TYRONE PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) an STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 7158 {1908} 7158 11908} 8735 {15771 Bank and Cash at end of year 5250 5250 7158 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 5229 21 7117 41 5250 7158 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations Liabilities Loans Other Approved by the Presbytery at a meeting on 23, October 2024 and signed on its behalf by Rev John Martin Rev Jon than Cur 23/10124 23/10/24 li

THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

NOTES TO THE ACCOUNTS 31 December 2023

1. 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 (b) 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.

2. DONATIONS AND LEGACIES

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
Assessments on congregations 10234 10234 10296
Collections at events
Donations and gifts
Gift Aid
Legacies and bequest 87 87 26
---------- ---------- ---------- ---------- ----------
10321 10321 10322
---------- ---------- ---------- ---------- ----------

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

NOTES TO THE ACCOUNTS 31 December 2023

3. CHARITABLE ACTIVITIES

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
Income from charitable activities
Fundraising events
PW LInks 1868 1868 1755
Grants
---------- ---------- ---------- ---------- ----------
1868 1868 1755
---------- ---------- ---------- ---------- ----------
4. OTHER TRADING ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
Letting of premises
Trading income
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------
5. INVESTMENT INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2023

6. OTHER INCOME

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
Insurance claims
Other income
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------
7.
RAISING FUNDS
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
Fundraising events
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------
8.
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
Presbytery ministry and support 11705 11193
staff costs
Presbytery running expenses 356 334
Donations to missions and 330
charities
PW Link 2036 1797
Governance costs
---------- ---------- ---------- ---------- ----------
14097 13654
---------- ---------- ---------- ---------- ----------

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

NOTES TO THE ACCOUNTS (cont’d) 31 December 2023

9. OTHER EXPENDITURE

----- Start of picture text -----
|| |---| |Investment properties expenses|

----- End of picture text -----

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

10. FIXED ASSETS

The presbytery owns no premises.

11. INVESTMENTS

The Presbytery has the following investments. Amounts are shown at market valuation.

2023 2022
£ £
General Investment Fund
Property
Other investments
---------- ----------
---------- ----------

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THE TYRONE PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

NOTES TO THE ACCOUNTS (cont’d) 31 December 2023

12. FUND BALANCES

Fund Balance Receipts Payment Surplus / Transfer Balance
at start (Deficit) at end
£ £ £ £ £ £
Unrestricted Funds
Presbytery Fund 6687 10321 12061 (1740) 4946
PW Link 471 1868 2036 (168) 304
---------- ---------- ---------- ---------- ---------- ----------
7158 12189 14097 (1908) 5250
---------- ---------- ---------- ---------- ---------- ----------
Restricted Funds
---------- ---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ---------- ----------
Endowment Funds
---------- ---------- ---------- ---------- ---------- ----------
---------- ----------- ----------- ----------- ----------- ----------
Total
---------- ---------- ---------- ---------- ---------- ----------

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