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FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland 105632

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FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statement5 for the year ended 31 December 2023 including
a Statement of Assets and Liabilitie5 as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Fintona congregation of the Presbyterian Church in Ireland
6-8 Craigavon Road
Fintona
BT78 2BN
Registered Charity in Northern Ireland INIC105632)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of thi5 report were
Rev J Cowan- Convenor
K Boland
W Liggett
C Crawford
PRINCIPAL OFFICE BEARERS
Convenor
Clerk of Session
Treasurer
Rev Jonathan Cowan
Keith Boland
Hilary Jobb
INDEPENDENT EXAMINER
Cathy Clyde
22 Botera Upper Road
Omagh
Co Tyrone
BT78 5DG
BANKERS
SOLICITORS
Danske Bank
Po Box 183
Donegal Square West
Belfast
BT16JS
A F Colhoun
The Old Library
41 Dublin Road
Omagh
County Tyrone BT78 IHE

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FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTURE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing
document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk
Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected
with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to
further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions has
delegated to its Congregationa5 Committee the tem poral affairs of the congregation includ ing administering all f unds
and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the
Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All mem bers 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.
Stated meetings of the Kirk session a re held at least twice in each yea r or as a ppropriate.
To be chosen forthe office of the eldership in the congregation a person must be a voting member and a regular
attendant on it5 ordinances. The selection of those proposed to be
called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-
thirds of those who vote.
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 affa irs of the congregations
assigned to it by the Genera l Assembly of the Presbyteria n Church in Ireland. Fintona congregation of the
Presbyterian Church has been assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. 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.

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FINTONA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
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, admi nistration a nd judicial authority, in dealing with all matters brought before it. The
General Assembly is normally constituted during the first week in June forworship and to conduct its business. At
the end of business it is dissolved. The membership of the General Assembly consists ma inly of the active ministers
of each congregation, retired minsters a nd a representative elder appointed by the Kirk Session of each
congregation.
DESCRIPTION AND PURPOSE
Fintona Presbyterian Church is a congregation 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
fulfi51ing God's mission to our world.
ACTIVITIES AND OBJECTIVES
The congregation exists to worship God and to draw people into a saving faith in the Lord Jesus Christ.
The congregation meets for Worship every Sunday and for other activities during the week. These include Sunday
School, PW, Choir, Boys, Brigade, Walk and Talk Group and Bible study group.
The Sacraments of Baptism and the Lords Supper are celebrated throughout the year.
Pasto ral ca re is provided to everyone in the congregation and in the local com munity. The Minister and elders all
contribute to providing pastoral care within the congregation.
At a local level the congregation has a wide-ranging mi55ion and ministry to the local community. M ission happens in
many ways in our congregation. We h05t special mission events such as Ladies nights, family barbeques, family
events, summer walk and talks and special church services.
We contribute to the following Christia n charities; Christia n Aid, TearFund, Bible Societies, Scripture Union, World
Development, Presbyterian Children's Society and other good causes as the need arises.
None of this outreach, ministry and service to the community would be possible without the large number of people
who volunteer to be involved in the work and witness of Fintona Presbyterian Church. The Trustees recognise their
commitment, dedication and their willingness to sha re their time a nd abilities.

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The church committee are responsible for the church property and this includes the church building, church hall,
graveyard, the Manse and associated lands. The committee also oversee the day to day finances of the church. The
Kirk Session as trustees are responsible for all the f inancia I matters.
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members a nd
the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of
religion.
The d irect benefits which flow from the purposes of the Church include the gaining of a n understa nding in Christia n
beliefs as set out in the Bible a nd in the Church's subordi nate standards (the Westminster Confession of Faith a nd
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 Christia n beliefs and Sta ndards in the local
community such a5 through the care of those in need (including the sick, disabled and bereaved).
General ly, the above benefits 3 re delivered locally by congregation5 and their members, or are facilitated through
presbyteries or are organised and delivered centrally. Local delivery is facilitated by centra I resources in almost all
cases. Public access is made l<nown through the use of noticeboa rds, printed materia I, press advertisement,
websites, and social media including Facebook or in other ways.
The benefit5 are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from
members, theirfamilies, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers,
M issionaries, Deaconesses, Irish M i55ion 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 beneficiaries of this purpose a re 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 a nd support for both Christian a nd other secular organisations, cha rities and individual
members of the public.
The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory guidance.

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FINTONA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill Offering. Total
donations received from the congregation during the year as General Congregational Funds, General Congregational
Activities, Income on Bequests, General Donations, FWO and loose change and Gift Aid was £44,036. Amount
collected as weekly free will offering was £29,583 (from 81 contributors) compared to £21,354 (from 81
contributors). Other amounts received for donations, specific charitable collections, from investment income and to
off-set specific expenses totaled £43,397. Total expenditure of £75,724 was spent during the year in achieving the
church's charitable objectives.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the financial statements of the congregation in
accordance with applicable law and generally accepted accounting practice.
As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64131 of the
Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
congregation's transactions and disc105e with reasonable accuracy at any time its financia I position. They a re a Iso
responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention
and detection of fra ud a nd other irregularities.
Approved by the Kirk Session at a meeting on Ioli oli
signed on its behalf by
Rev Jonathan Cowan
Mr Keith Boland
/DèI OLT, ZOL¥

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FINTONA CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31 December 202,3 which.coinprise the
statement of financial activity, statement of assets and lia bilities and the related notes,
Respective responslbllities of trustees and examiner
Al the charitf s trustees you arè responsible for the preparation of the account5 in accordance with Section
6413} of the Charities Act (Northern Ireland) 2008. It is my responsibility to,,
Examine the accounts und.er section 65 of the Charities Act,.
To follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65{9llb) of the Charities Act; and
To 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 Charities Act and my
examination was carried out in accordance with the general Directions given by the Charity CommissiDn for
Northern Ireland under section 65{9)Ibl of the Charities Act. The examin3tlon included a review of the
accounting records kept by the charity and a compari50n of the accounts presented with those records. It
also included consideration of any unusual it2ms or disclosures in the,accou nts, and seeking explanations
from the trustees concerning such matters.
MV role is to state whether any material matters have come to my attention giving me cause to be.ljeve:
That accounti'hg records were not kept in accordance With section 63 of the Charities Act
That the accounts do not Jccord with those accounting records
That the accounts do hot comply with the accounting requirements of the Charities Act
That there is further information needed for a proper understanding of the accounts to be reached

INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF FINTONA CONGREGATION OF THE PRESBYfERIAN
CHURCH IN IRELAND
Independent examiher's statement
I have completed my examination and have no concerns in respect of the matters111 to141 listed above and, in
connection with following the Directions of the Charity Comrnission for Northern Ireland, I have found no matters
that require drawing your attention to.
Cathy Clyde FCA
Date
Chartered Accountant

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FINTONA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
forthe year ended 31 December 2023
Note
U nrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Donation5 and legacies
Charitable activities
other trading activities
Investment Income
Other
41,181
38,374
4,726
79,555
4,726
1,625
1,322
205
56,040
3,584
1,625
1,025
205
297
1,462
205
Total Receipts
44,036
43,397
87,433
61,291
Payments
Raising funds
Charitable activities
Other
43,384
32,340
75,724
74,049
Total Payments
43,384
32,340
75,724
74,049
Net receipts / (paymentsl
Transfers between funds
652
11,2141
11,057
1,214
11,709
{12,7581
Net movement in funds
Funds brought forward
1562}
53,590
12,271
60,307
11,709
113,897
(12,7581
126,655
Fund5 carried forward
12
53,028
72,578
125,606
113,897

piffp¢liJ'il iQtfJdli'fi
FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
for the year Ènded 31 December 2023
Unrestricted
Funds
Restritted
Funds
Endowment Total Funds Total Funds
Funds
2023
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
53,590
15621
60,307
12,271
113,897
11,709
126,655
112,7581
Ban1( and Cash at end of year
53,028
72,578
125,606
113,897
Banli & Cash Balances
Bank Current Accounts
Ba nk Deposit Accounts
125,606
113,897
125.606
113,897
Other Assets
Investments- Note 11
60,318
55,312
60,318
55,312
Liabilities
Approved by the Kirk Session at a meeting on l o I IL)124
signed on its behalf by
Rev Jonathan Cowan
Mr Keith Boland
/,,/L
iotl OLT, 2OL+

Presbyter
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FINTONA CONGREGATION 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 congregation is less than £250,000 the congregation have elected in accordance with the
provisions in The Charities IAccounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a
receipts and payment5 basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's
discretion- the income derived f rom the endowme nt is to be used either as restricted or unrestricted i ncome fund5
depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise {al income from endowments which is to be expended only on the restricted purposes
intended bythe donor and Ibl revenue donations or grants for a specific congregational 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 congregation's general purposes. Designated
funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
U nrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Total 2022
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
29,582
360
5,214
6,025
15,292
3,682
12,422
4,463
2,515
44,874
4,042
17,636
10,488
2,515
37,796
I,iii
5,896
8,237
41,181
38,374
79,555
56,040

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FINTONA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment Total 2023 Total 2022
Funds
Income from charitable activities
Fees from weddings and funerals
Fund ra ising events
Membership fees
Grants
1,321
3,405
1,321
3,405
1,833
1,751
4,726
4,726
3,584
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment Total 2023 Total 2022
Funds
Letting of prem ises
Trading income
1,625
1,625
1,625
1,625
INVESTMENT INCOME
U nrestricted
Funds
Restricted
Funds
Endowment Total 2023
Funds
Total
2022
Dep051t interest
General Investment Fund
Reiits investment properties
Other investment income
145
880
145
1,177
239
1,223
297
1,025
297
1,322
1,462

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FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
OTHER INCOME
U nrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Insurance claims
Other income
205
205
205
205
205
205
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment Tot31 2023 Total 2022
Funds
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment Total 2023
Funds
Total
2022
General Assembly Assessments
Presbytery fees
Ministry a nd support staff costs
Congregational running expenses
Donations to Missions and charities
Governance costs
3,038
290
17,618
22,438
3,038
290
17,618
39,971
14,807
2,690
246
31,586
24,845
14,682
17,533
14,807
43,384
32,340
75,724
74,049

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FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH SN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment Total 2023
Funds
Total
2022
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at 6-8 Craigavon Road, Fintona, Co Tyrone BT78 2BN and the
associated fixtures, f itting5, pla nt and machinery, a nd the Manse situated at 4 De rryba rd Road, Fi ntona, Co Tyrone,
BT78 2JH. These have an insurance value of £1,505,104.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation. The increase in the value
of General Investment Fund investments is due to the increase in the share price.
2023
2022
General Investment Fund
Other Investments
60,318
55,312
60,318
55,312

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FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
12. FUND BALANCES
Fund
Balance at
Start
Payment
Surplus/
(Deficit)
Receipts
Transfer Balance at end
U nrestricted Funds
General Fund
53,590
44,036
43,384
652
11,2141
53,028
53,590
44,036
43,384
652
11,2141
53,028
Restricted Funds
Property Fund
Missions and charities
Boys Brigade
pw
Sabbath School
40,082
4,285
4,977
9,082
1,881
15,656
10,303
7,633
8,175
1,630
8,304
10,705
5,476
6,986
869
7,352
14021
2,157
1,189
761
47,434
5,097
7,134
10,271
2,642
1,214
60,307
43,397
32,340
11,057
1,214
72,578
Total
113,897
87,433
75,724
11,709
125,606
The congregation has reviewed the basis on which it prepares its accounts and in order that they are prepared on a
strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or
cash balances. Any other funds which the congregation hold, in particular investments are disclosed in the
Statement of Assets and Liabilities.