Aughnacloy Free Presbyterian Church
Financial Accounts
for year ended 31st December 2024

Aughnacloy Free Presbyterian Church
Trustees, Annual Report
Year ended 31 December 2024
References and administrative details
Charity Name
Aughnacloy Free Presbyterian Church
The Charity Commission for Northern NIC109378
Ireland Number
HMRC Charitie5 Reference number
XN68802
Trustees
Rev. Simon Anderson
Mr Stephen Hanthrone
Mr Benson George
Mr David Aiken
Mr Clifford Ewart
Mr Robert Henderson
Mr Howard McFarland
Contact Address
42 Caledon Road, Aughnacloy, Co Tyrone, BT69 6HX
Independent Examiner
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel M ills Park
Dungannon
Banker5
Danske Bank, 45-48 High Street. Portadown, BT61 ILB

Aughnacloy Free Presbyterian Church
Trustees, Report
For the year ended 31 December 2024
The Trustees present their annual report and financial statements for the year ended 31 December 2024.
Introdurtion
The Free Presbyterian Church of Ulster came into being on 17th March 1951 as a testimony to the historic
faith of Presbyterians that emphasised the inspiration and authority of Scripture against the liberal,
rationalist infidelity that had made serious inroads into Presbyterianism in Ireland as well as the other main
Protestant denominations.
The Free Presbyterian Church Lif Ulster is a worldwide Protestant Reformed denomination consisting of
congregations which accept and uphold the Articles of F3ith. It 15 Protestant in its basi5, Presbyterian in its
government, Reformed in its doctrine, Evangelistic in its ministry, Fundamentalist in its stand and defence of
the Historic Christian Faith. and subject only to the Lord Jesu5 Christ as the Great King and only Head of The
Church. The Word of God, a5 contained in the Scriptures of the Old and New Testaments, is its only rule of
faith and practice.
Articles of Faith
The Absolute Authority and Verbal Divine Inspiration of the Old and New Testament5 as the Word of God,.
There is but one living and true God, and in the Godhead there are Three Persons, equal in power and glory,
God the Father, God the Son, and God the Holy Ghost",
The Eternal 5onship, Virgin Birth and Deity of our Lord and Savlour Jesus Christ;
The personality of God the Holy Spirit, and the absolute necessity of His work in Regeneration and
Sanctification. and Hi5 infilling of the indwelt Believer for power to live and witness for Christ;
The Substitutionary death of the Lord Jesus Christ and His Resurrection as the only way of Salvation from sin
through Faith-
God has appointed besides the Word and Prayer the Sacraments of Baptisrft and the Lord's Supper,.
Baptism. The Free Presbyterian Church of U15ter, under Christ the great King and Head of the Church, realises
that bitter controversy raging oround the ordinance of Christian Bapt15m has divided the Body of Christ, when
that Body should have been united in Christian love and Holy Ghost power to stem the onslaughts and hell-
inspired assaults of modernism, hereby affirms that each member of the Free Presbyterlan Church of Ulster
shall have liberty to decide for themselve5 which course to adopt, each member giving due honour in love to
the views held by differing brethren, but none espousing the error of baptismal regeneration;
The Lord'5 Supper. The Lord's Supper has been appointed by our Lord for Remembrance of Him in His work
as Saviour. Its purpose to the child of God 15 for strengthening, and the putting of a visible difference between
the redeemed and the unregenerate. This Sacrament will be observed once each month in every Free
Presbyterian Congregation. or more, or le55 frequently as each local congregation
shall decide; and
The visible and personal return of Our Lord Jesus Christ.
These Article5 of Faith, together with the Larger and Shorter Catechisms, and the Westminster Standards
form the Subordinate Standards of the Free Presbyterian Church of Ulster.
Purpose
The Objective of the Church is to promote the advancement of religion in accordance with the Holy
Scriptures, the subordinate 5tandard5 of the Articles of Faith, the Westminster Standards, and the Book of
Church Order.

Aughnacloy Free Presbyterian Church
Public Benefit
This congregation of the Free Presbyterian Church of Ulster meets the public benefit requirement. The
Church is esta blished to benefit its members and the general public, both at home and abroad through the
aclvancement of religion. The benefits which flow from its purpose include the holding of public worship and
fulfilment of the Great Commission to preach Christ crucified in all the world, the coming of sou15 to saving
faith in Jesus Christ, repentance from sin and the holding tc* orthodox Bible religion. Adherence to this
framework leads to spiritual and moral development and wider society Irving in accordance with God's moral
law. It encourages demonstrable act5 in the world such as fervent evangelism, mi55ionary effort, the
esta blishment of new churches, the instruction of students for Christian service, the progress of Christian
schooling and the provision of pastoral care, and humanitarian relief. The benefit5 are further demonstrated
through attendance at public worship as well a5 regular evaluation of activities, informal and ad-hoc feedback
from member5, their families, and the genera I public. The purpose does not lead to harm.
The charitf s beneficiaries are the Christian Church and the general public within society in Northern Ireland
and wherever across the world the Free Presbyterian Church of Ulster h35 an opportunity to minister. The
only private benefit5 flowing from this purpose are to those Members who would receive reasonable
remuneration paid in respect of employment by the Church,. those members who may enter into contracts
with the Church and receive reasonable payment for goods and services supplied; where a member may
benefit as a student at our Bible Colleges; or where Someone from a memberfs family may benefit as a pupil
at a Christian school. These private benefits are incidental and necessary to ensure the public benefit is
provided to our beneficiaries.
Artivities and Events
Aughnacloy Free Presbyterian Church tarries out the following activities
The church conducts public worship through the following regular services- Lord's Day morning
and evening worship. prayer meeting5, Adult Bible Class, Sunday School, Weekly Prayer Meetin8,
Youth Fellowship, monthly Ladies Fellowship, Children's Meeting and Holiday Bible Club.
Conduct5 Public worship throvgh the following special services- Gospel Missions, teaching
meetings, special times of prayer, Youth rallies, baptism Services and other special meetings.
The Elders attend the monthly Presbytery meetings
Representatives attend the monthly Missionary Council meetings
The Kirk Session interview and accept new Communicant member5
The Kirk Se55ion provide pastoral support for the members and attendees
The Kirk Se55ion meet regularly to provide spiritual oversight
The Church Committee meets regularly to oversee the financial and practical matters
The Church supports the work of Radio and TV broadcasting through Let the Bible Speak and the
training activities in the Whitefield College of the Bible. Encourages fervent evangelism in the rest
of the UK through the work of the Mainland Commission and the growing missionary work through
the Mission Board and The Free Presbyterian Mission Society Africa. Supports the work of Christian
Education through the work of the Education Board.
Structure, Governance and Management
The Trustees meet on a regular basis to discuss the work of the church, and to make decisions concerning
the activities within the church. Matters are reported to Church Members at the Annual Gener31 Meeting
when the Financial Report 15 given and the Accounts are presented.
The Church Committee meets regularly to take delegated responsibility on behalf of the members of the
Kirk Session to assist it in managing the Church's finances and asset5 and in making decisions regarding the
day to day financial and materia l affair5 of the Church.

Aughnacloy Free Presbyterian Church
Financial Review
The main source of income is from weekly offerings, and voluntary gifts and donations, supplemented by the
use of Gift Aid and the Gift Aid Small Donations Scheme.
The total amount received during the year a mounted to £ 124,196 from which total payment5 in the amount
of £ 103,564 were made, leaving a net surplus of £ 20,632 for the year compared with a net surplus of
20,004 in the previous year. Cash funds held at the year end amounted to £ 142,59112023.. £ 24,4321.
The Church reseNes policy is to accumulate sufficient reserves to provide cover for 12 months operating
expenses and future capital projects.
Going Concern
The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate f unds
in place to ensure that the Church can CDntinue its activities and the financial statements for the year ended
31 December 2024 can be signed off as a going concern.
Statement of Tru5tees' Responsibilities
The trustees are responsible for preparing the Trustees, report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted
Accounting Practice).
The law applicèble to charities in Northern Ireland requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the charity and of the iiicoming
resources and application of resources of the charity for that financial year.
The trustees are responsible for keeping accounting records that are sufficienL to show and explain the
Church's tr3nsactions and disclose with reasonable accuracy at any time the assets and liabilities of the
Church. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
The trustees, report was approved by the Board of Trustees.
Trustee
Trustee
nd
Date.. 2 October 2025

Aughnacloy Free Presbyterian Church
Independent examiner's report to the charity trustees
I report on the accounts of the for Ihe ye8r ended 31. December 2024
Respectlve responsibilities of charity trustees and examiner
As the charity's trustees you are re5POn5ible for the preparation of the accounts in accordance with the
Charities Act (Northern IreLanUI 2008. It is my responsibilityto:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given bythe Charity Commission for
Northern Ireland under section 6519llbl of the Charities Act
. statewhetherparticular matters have come to my attention.
Basls 01 examlner's statement
I have examilled 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
lor Northern Ireland under section 6519llbl of the Charlties Act. The 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 charitytrustees concerning any such matters.
Myrole Is to state whetheranymaterial matters have cometo myattention giving me cause to believe:
l. That accounting records were not kepi as required by section 63 of Ihe Charities Act
2. That the accounts do not accortt with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charitles Act
4. Thatthere is further information r7eeded for a proper understanding otthe accounts to be reached.
Independent examiner's statement I have completed my examlnatlon and have no concerns in respect
of the matters111 to141 listed above and, in connection with following the Directions of the Charity
Commission lor Northern Ireland. I have found no matter5 that require drawingto your attention.
Thomas OllverandAsso¢iate5 Limlted
Certified Public Accountant
l Moygashel Mllls Park
Dungannon
BT717DH
nd
2 October 2025

Aughnacloy Free Presbyterian Church
Receipts and Payments Account
For the year ended 31 December 2024
Unrestricted
funds
2024
Unrestrlcted
ftinds
2023
Note
Receipts
Volunta
Recei
ts
Offerings and Gifts
Bank Interest
Other Receipts
123,616
408
172
104,009
191
2,120
Total Receipts
124,196
106.320
Payments
Cost of Fundraising
Cost of Charitable Activtties
Grants and Donations
Governance Costs
70,494
8,122
23.622
59.748
4,208
21,748
Asset and investment purchase5
Purchase of Fixed Assets
Total Payments
1,326
103,564
612
86,316
Net receipts/(paymentsl
20,632
20.004
Transfers between funds
Fund 5urplus/ldeficitl for the year
20,632
20,004
Cash and Bank Reconciliation
Balance at start of year
Surplus/ldeficitl this year
Cash at bank and hand at year end
1240,684)
20,632
{220,052)
{260,687)
20,004
(240,6841

Aughnacloy Free Presbyterian Church
Statement of Assets and Liabilities
as at 31 December 2024
Z024
20Z3
Note
Assets Retained forchurch Own Use
BuildinE5
Fi¥tures anL4 Fittings
937,009
S,895
937,009
4.569
942,904
941.578
Cash Funds
Current Accounts
142.591
24,432
TDial Cash Funds
142,591
24,432
Liabilst>es
Other LDan5
362.642
265,117
1362,6421
1255,1171
Net Asset5
722,8S3
700,893
Represented Sy Fund5
Fund5 at Year End
722,853
700,893
rhe financial statements were 3pproved by the Trustees on 2n0 Ottober 2025 and signed on IheiT behalf
by..
Trustee
Trustee