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2023-12-31-annual-report

TULLYCARNET 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 (NIC104322-0)

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TULLYCARNET CONGREGATION 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 including a Statement of Assets and Liabilities as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

Tullycarnet Congregation of the Presbyterian Church in Ireland 1 Kinross Avenue Belfast BT5 7GE

Registered Charity in Northern Ireland (NIC 104322 )

CHARITY TRUSTEES

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

Rev R. McIlhatton (from 8 February 2023) Mrs J. Bowers Mr J. Sandford Rev C. Burcombe (until 7 February 2023) Mr W. Pollock Mrs J. Brown

PRINCIPAL OFFICE BEARERS

Ministerial Vacancy Convenor Treasurer

Rev R. McIlhatton Mr J. Cairnduff

BANKERS Danske Bank - 520 Upper Newtownards Road. BT4 3HD

AUDITOR – JL Grant

216 Ballymena Road Doagh Ballyclare BT39 0TP

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TULLYCARNET 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 Congregational Committee the temporal affairs of the congregation including administering all funds 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 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.

Stated meetings of the Kirk session are held as required, but at a minimum at least twice in each year.

To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its 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 affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Tullycarnet congregation of the Presbyterian Church has been assigned to the East Belfast Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

assigned to it by the General Assembly, minsters who have retired from active duty and representative elder(s) from each congregation.

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 congregation is the advancement of religion.

Tullycarnet congregation of the 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 fulfilling God’s mission to our world.

The congregation’s mission is ‘Making Disciples in Tullycarnet’ . Our vision is, “by the grace of God, to be an inclusive, welcoming community of Christ’s people of all ages”, which:

The congregation aims to live out its Mission and Vision as a family of God’s people by being:

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

ACTIVITIES AND OBJECTIVES

The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord’s Supper. The congregation holds regular bible study meetings and has a wide range of organisations including:

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

The congregation normally meets for worship each Sunday, usually at 10.45am.

During the week the Life Group provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer.

As well as our regular services during the year we gave thanks for faithful servants and sought to comfort those who had been bereaved during the year.

At 31 December 2023 there were 38 communicant members and over 130 families connected with the congregation. The average weekly attendance at morning worship numbers in the early 40s.

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

Pastoral care

Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, some of the elders or by another member of the congregation, which is proactive in supporting one another.

Mission and outreach

At a local level the congregation’s local mission is to be ‘The Church at the heart of the Community’

We are a warm, friendly, welcoming congregation and are often commended on these qualities by visitors who attend one of the following: -

As well as the above, our church buildings are used on a regular basis each week for other community groups, such as: -

The church supports the following missions and agencies by way of collections and donations: -

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

Periodically grief groups are run to help those from our community who have been bereaved.

The congregation 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 congregation also contributes to the denomination’s special appeals that occur from time to time.

Presbytery

The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church.

General Assembly

The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.

Property

During 2023 the congregation spent £2,864 on necessary repairs to church premises including the manse.

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

Organisations

Below is a summary of the different organisations/groups that meet on our premises during the months of September through to May/June.

MONDAY

TUESDAY

WEDNESDAY

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

THURSDAY

FRIDAY

SATURDAY

SUNDAY

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

Volunteers

The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.

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 congregations and their 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 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 beneficiaries of this purpose are 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

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

and support for both Christian and other secular organisations, charities 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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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN 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. There were 60 contributors during the year [61 in 2022 also] donating a total of £30,078 (£30,352 in 2022) including related Gift Aid claims.

Total Income of the congregation during the year was £53,908, compared to £36,463 in the previous year, which represents an increase of 289%. This variance relates to funding received to support the employment of an Outreach worker.

Total expenditure increased from £31,912 in 2022 to £34,455, including £3,425 (net of donations received) to charitable causes.

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 congregations 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 congregation’s transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The financial accounts were approved unanimously by the Church Committee and verified by JL Grant, Independent Examiner.

Signed on behalf of the Trustees by

R McIlhatton

Convenor

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND 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
Charitable activities
Other trading activities
Investment Income
Other Receipts 2 52,432 1,476 53,908 36,463
---------- ---------- ---------- ---------- ----------
52,432 1,476 0 53,908 36,463
Sale of Investments
Sale of fixed assets
Loans Received
---------- ---------- ---------- ---------- ----------
Total Receipts 52,432 1,476 0 53,908 36,463
---------- ---------- ---------- ---------- ----------
Payments
Raising funds
Charitable activities 3 3,425 3425 620
Investment costs - 0
Other Payments 28,166 2,864 31,030 31,292
---------- ---------- ---------- ---------- ----------
31,591 2,864 - 34,455 31,912
Purchase of Investments
Purchase of fixed assets
Loan Repayments
---------- ---------- ---------- ---------- ----------
Total Payments 31,591 2,864 - 34,455 31,912
---------- ---------- ---------- ---------- ----------
Net receipts / (payments)
Transfers between funds
---------- ---------- ---------- ---------- ----------
Net movement in funds 20,841 -1,388 19,453 4,551
Funds brought forward 15,523 1,704 17,226 12,675
---------- --------- ---------- ---------- ----------
Funds carried forward 36,364 316 36,679 17,226
====== ====== ====== ====== ======

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2023

1. 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 (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments 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 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 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.

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TULLYCARNET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)

31 December 2023

2. RAISING FUNDS

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
FWO envelopes 24,974 1,330 26,304 26,810
Donations and
fundraising		 23,831 - 23,831 6,111
Gift aid 3,627 147 3,774 3,543
---------- ---------- ---------- ---------- ----------
52,432 1,476 53,908 36,463
---------- ---------- ---------- ---------- ----------

3. EXPENSES

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
£ £ £ £ £
General Assembly
Assessments		 17,226 17,226 12,875
Presbytery fees 500 500 500
Ministry and
support staff costs		 - 7,769 - 7,769 710
Congregational
running expenses		 18,209 2,864 21,073 17,207
Donations to
Missions and 3,425 3,425 620
charities
---------- ---------- ---------- ---------- ----------
31,591 2,864 34,455 31,912
---------- ---------- ---------- ---------- ----------

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

4. FIXED ASSETS

The congregation owns the Church premises situated at 26 Lambert Avenue, Dundonald and the associated fixtures, fittings, plant and machinery.

5. INVESTMENTS

The congregation has no investments.

6. FUND BALANCES

Balance Surplus / Balance
Fund at start Receipts Payment (Deficit) Transfer at end
£ £ £ £ £ £
Unrestricted Funds
Working account 15,523 52,432 31,591 20,841 36,364
---------- ---------- ---------- ---------- ---------- ----------
15,523 52,432 31,591 20,841 - 36,364
---------- ---------- ---------- ---------- ---------- ----------
Restricted Funds
Building fund 1,704 1,476 2,864 -1,388 316
---------- ---------- ---------- ---------- ---------- ----------
1,704 1,476 2,864 -1,388 - 316
---------- ---------- ---------- ---------- ---------- ----------
Endowment Funds
---------- ---------- ---------- ---------- ---------- ----------
- - - - - -
---------- ----------- ----------- ----------- ----------- ----------
Total 17,227 53,908 34,455 19,453 - 36,680
---------- ---------- ---------- ---------- ---------- ----------

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