an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland Kirkpatrick Memorial Presbyterian Church a congregation of the Presbyterian Church in Ireland Trustees, Annual Report and Financial Statements for the year ended 31 December 2023 Registered with the Charlty Commission for Northern Ireland NIC104323 IIPage Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a 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 Balance Sheet as of that date. REFERENCE AND ADMINISTRATIVE DETAILS Kirkpatrick Memorial Congregation of The Presbyterian Church in Ireland 259 Upper Newtownards Road BELFAST BT4 3JF Registered Charity in Northern Ireland {NIC104323) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Mrs Rachel Aicken Mr Brian Carson Mr Billy Dickson Mrs Rosie Donaldson Rev. Graeme Kennedy Dr Dan Hayes Mr Stuart Henry Dr Jonathan Howe Mr Gareth Irwin Mr Richard Kirk Dr Gavin Maguire Mr Alastair Mills Mr David Reaney Mr Mark Scott Mrs Lisa Skinner Miss Shirley Stronge 21Page an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland PRINCIPAL OFFICE BEARERS Minister Assistant Minister Clerk of Session Treasurer Rev Graeme Kennedy Paul Lutton Gareth Irwin Gwen Macartney AUDITOR Muir and Addy Chartered Accountants 427 Holywood Road Belfast BT4 2LT BANKERS Danske Bank 520 Upper Newtownards Road Belfast BT4 3HD 31Page an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregatlon of The Presbyterian Church in Ireland TRUSTEES. ANNUAL REPORT (convd.) STRucfuRE 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 Session 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 congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister on active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held every month; usually no meetings take place in July or August. 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. Presbytery Under the Presbyterian Church in Ireland's 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. Kirkpatrick Memorial 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 assigned to it by the an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland TRUSTEES. ANNUAL REPORT Iconvd.) General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of 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, administrative 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 the business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired ministers and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE Kirkpatrick Memorial 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 purposes are to be and make disciples of Jesus Christ. The congregation aims to live out its Mission and Vislon as a family of God's people by being: A Covenant Community: where our relationship5 are rooted in the promises of God by living faithfully toward him and toward one another. An Intergenerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms, sets out what we understand the Bible teaches on key matters of Christian faith and practice. Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congregation of The Presbyterian Church in Ireland TRUSTEES, ANNUAL REPORT (convd) AcfiviTIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. It was refreshing to see a return to face-to-face worship in our church building in Ballyhackamore for all of 2023. However, we continue to publish our services on YouTube and have occasional gatherings on Zoom lan online meeting platform). The Sacrament of the Lord's Supper is normally 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 as members. Anyone who professes Jesus Christ as their Lord and Saviour is welcome to partake in the Lord's Supper. The congregation holds regular Bible study meetings and has a wide range of organisations including: Sunday Club and Crèche Sunday Club Together Bible Class "Converse" and "District" Youth Groups Kirkpatrick Tots Friendship Club Discipleship Groups Girls, Brigade Boys, Brigade Presbyterian Women The Globe Café Soul Space Grounds for Coffee Duke of Edinburgh Award Scheme Home for Good support group Nurture- ladies, bible study group ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11:00 am and 7.,00 pm on many Sunday evenings during the year. During the week, Discipleship Groups provide an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland TRUSTEES. ANNUAL REPORT (convd) As well as our regular services during the year, we acknowledged God's gift of new life at 4 Sacraments of Baptism and we conducted I marriage service. In addition, we gave thanks for faithful service and sought to comfort those who had been bereaved during the year. On 31 December 2023, there were 319 communicant members and 284 families connected with the congregation. The normal weekly attendance at morning worship was c.375. Pastoral care Members of the congregation who are unable to attend church, due to sickness or age, are visited regularly by the minister, elders, the Pastoral Care Coordinator, or by one of the congregation's pastoral visitors. Mlsslon and Outreach At a local level, members of the congregation seek to live as whole-life disciples, wherever God has placed them. An Evangelism Group meets to explore how best to reach out to our community with the Gospel. The congregation is active in the Ballyhackamore Business Association, The Globe Café and supports events in the local community, e.g., Ballyhackamore Market, Christmas events in Ballyhackamore, etc. 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, assists with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland TRUSTEES. ANNUAL REPORT (conVd} Presbytery The congregation was represented at the regular meetings of Presbytery by our minister andlor 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 are nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland, which is held in Assembly Buildings, Belfast, in June annually. Property The congregational property consists of a church sanctuary and halls complex, located at the centre of Ballyhackamore village, and a manse on Hawthornden Road, Belfast. Work is in progress to explore a significant building project for improvements to the church sanctuary and the halls complex. Organlsations Sunday Club & Crèche- on average 115 children from O-11 meet during the Sunday morning service to learn from the Scriptures and grow in their understanding of God. Sunday Club Together - has similar aims to Sunday Club. It meets during the school holidays and allows the term-time leaders some time off. Bible Class- our 12-14 year old young people attend Bible Class on a Sunday morning during the service, as well as meeting for social events during the year. "Converse" Youth Group- every other Friday evening up to 50 teenagers gather in the church halls to play games and hear from God's Word. 'District" Youth Group- every week teenagers from 14-18 meet together to Study God's Word and grow as disciples of Jesus Christ. Kirkpatrick Tots- on Thursday mornings up to 80 children and carers gather to spend time with each other, encouraging each other, enjoying activities, sharing food and fellowship. Friendship Club- on the 2. and 4th Tuesday afternoons in the month many of our older members join to spend time with each other, hear from guest speakers and enjoy activities. an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland Discipleship Groups- every other Wednesday or Thursday evening up to 70 - 90 adults in small groups meet in homes across East Belfast to study God's Word and grow as disciples of Jesus Christ. Gir15' Brigade- on Tuesday evening5 approximately 75 girls from 4-18 meet for activities, Bible study, worship and to explore how they engage with the world around them. Boys, Brigade- on Monday evenings approximately 85 boys from 4-18 meet for activities, Bible study, worship and to learn how to be the young men God wants them to be. Presbyterian Woman - ladies in the congregation meet on a Tuesday afternoon to share a varied programme of worship, activities and hear from guest speakers, including missionaries. The Globe Café - on a Monday evening, this café runs for people from across the world who have made Belfast their home, they meet in The Dock in the Titanic Quarter. Soul Space- each Wednesday from 10:30 to 12:30 pm the church sanctuary is available for people to come into the church for some quietness, space and time with God. Grounds for Coffee- meet every other Friday for fellowship and coffee, providing assistance with practical work required on the church property. Duke of Edinburgh Award Scheme- the Kirkpatrick branch of the scheme has 4 Leaders and up to 50 young people (aged between 13 and 161. They meet monthly on a Fridav evening from September to March and, over three weekends between April and June, they complete their practical expeditions. They engage in the full Duke of Edinburgh programme, learn new skills and contribute to service in the community, Home for Good- Friday Connect meet once a month on Friday mornings as a support group for foster carers and adoptive parents. Nurture- ladies bible study group meet once a week on a Wednesday morning {9:30 am to 11 am) to di5CUSS the sermon from the previous Sunday morning. Young pre- school children are welcome to come along with their Mum. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving in all aspects of church life. Presbyter an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Congregation of The Presbyterlan Church in Ireland TRUSTEES, ANNUAL REPORT (convd) 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 of 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 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 advertisements, 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 off ice or employment. However, this is incidental and necessary 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 and support for both Christian and secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commi55ion public benefit requirement statutory guidance. IOIPage an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congregatlon of The Presbyterian Church in Ireland TRUSTEES. ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's main source of income is from member's contributions to the Freewill Offering, Property Fund and various mission collections. In 2023, 205 households contributed £509,954. by way of recorded giving. In 2022, 220 households contributed £304,651. by way of recorded giving. In 2023, the Total Income was £677,491 compared to £434,231 in 2022. The number of members using standing orders/electronic methods for their regular giving to church funds continues at just over 80%. In 2023, the Total Expenditure was £391,497 compared to £380,719 in 2022. The increases occurred in the following areas: congregational running expenses, ministry and support staff costs and professional fees. RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the congregation and the financial activities for that year. In preparing the financial statements the Trustees are required to: select suitable accounting policies and then apply them consistently make judgements and estimates that are reasonable and prudent prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Funds will continue in operation. an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland TRUSTEES. ANNUAL REPORT {conVd) The Trustees are responsible for keeping adequate accounting records that are suff icient to show and explain the funds transactions and disclose with reasonable accuracy at any time the financial position of the congregation and enable them to ensure that the financial statements comply with the Statement of Recommended Practice "Accounting and Reporting by Charitles (l January 2015)". 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. GOING CONCERN The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation's current activities and other financial commitments. RESERVES POLICY The Trustees have considered the level of unrestricted reserves that it is appropriate to hold, taking account of current and ongoing commitments. It is the policy of the Trustees to hold at least 4 months, normal expenditure. At the year-end, the free unrestricted reserves were £268,802. which represents a higher level of reserves than required by this policy. The Trustees, however, consider it prudent to hold reserves at this level in preparation for future activities of the Charity. 121Page an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland TRUSTEES. ANNUAL REPORT (conVdJ RISK REVIEW A revlew of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. The principal risks are related to the likelihood of reputational damage and financial risks a550ciated with the expectation of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee, regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regular giving. Approved by the Kirk Session at a meeting on 13 May 2024 and signed on its behalf. Signed on behalf by Graeme Kennedv 13 May 2024 Gareth Irwin 13 May 2024 131Page