REGISTERED CHARITY NUMBER: NIC104336 Report of the Trustees and Unaudited Financial Statements (or the Year Ended 31 December 2022 for Flrst Holywood Presbyt¢rllln Church Mcllveen Howard Limited Chartered Accountants 169a Upper Newtownards Road Belfast BT4 3HZ
First Holywood Presbyterlan Church Contents of the Finanelal Statements for the year ended 31 De¢¢mber 2022 PAge Report of the Tru$tee5 Independent Exjminer's Report 12 Statement of Financial Actfivities 13 Balance Sheet 14 Notes to the Financial StAlements 15 to 21 DetAll¢d Statement of Ffinancial Actlvitle$ 22 to 23
First Holywood Pre5byterlAn Church Report of th¢ Trustees for the year ended 31 December 2022 First Holywood Presbyterian Church is a Christian organi5ation derived from a Declaration of Trust and it is a registered charity, registration number NIC 104336. The trustees present their report with th¢ financial stat¢ments of the charity for the year ended 31 Decemb¢r 2022. The tNstees have adopted the provisions of the Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective l January 2019). OBJEcfivES AND ACTIVITIES Objective5 and alms First Holywood Congregation is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Refomied Church within the wid¢r body of Christ is grounded in the s¢ripres, and ¢xists to love and honour God through faith in His Son and by the power of His Spirit, and to enabl¢ her members to play their part in fulfilling God's mission to our world. The congregation's mission purpose is to seek to enable people of all ages lo discover Christ and to follow Him, to celebrate Him together and to learn how God's truth can change and equip us for effective servi¢¢ in the community and the wider world. The congr¢gation aims to live out its Mission and Vision as a family of God's people by being.. A Covenant Community- where our relationships are rooted in the promis¢s of God by living faithfully toward him and toward one another An Inlergen¢rational Community.. where adults intentionally take the lead to engage with, ¢n¢ourage and nurtur¢ 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. A5 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 th¢ Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practi¢e Signifi¢#nt Aetivities 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 Ihe year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Chrlst are admitted to the Lord's Supper. Th¢ congregation holds regular bible study meeting5 and has a wide range of organisations including Children's Ministry Connect (for teenagers) - Tots R Us (Mothers and Toddler5) - Women's Morning Bible Study Hom¢ and fellowship groups - Presbyterian Women Thursday Club (for s¢nior citizens) Luncheon Club (for senior citizens) Young Life (for teenag¢rs} Girls Brigade and Explorers - Arts & Crafty Folk Page I
Flrst Holywood Presbyterlan Church Report of the Trustees for the year ended 31 De¢ember 2022 OBJECTIVES AND ACTIVITIES Public benefit The Presbyterian Church in Ireland meets th¢ 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 standardg (the Weslminsler Cohfession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and OppornItieS for response to Bible teaching. In thm, this framework leads to practical expressions of Christian beliefs and standards in the local community su¢h as through the care of those in neeil (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 ases. Public access is made known through the use of noticeboards, printed material, press advertisement. websites. and social media or in other ways. The benefils are demonstrated through regular evaluation of th¢ services and infornial and Md-hoc feedback from members, their familie5, and m¢mbers of the public. The purpose does not lead to hann. 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 thrther our charitsble purpose. There are no other private benefits. The beneficiaries of this pUoSe ar¢ members, their families, other indivldvals 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 Cliristian and other Secul organisations. Gharities and individual member8 of th¢ public. The Kirk S¢ssion has had regard to the Charity Commissions public benefil requirement statutory guidance. ACHIEVEMENT AND PERFORMANCE Charitable Activitles Minister'$ Review As pandemic concerns eased somewhat. we enlered 2022 with a cautious optimism for regaining much of the momentum lost in the previous two years of Covid restrictions, and seeking to gain traction from the significant transitions of 2021. We give Ihanks to God that most of our church groups were able to restart in 2022, and indeed showed signs of new development and growth by His blessing. The Clerk's report will highlight some of the more difficult aspects of the year, and note particular thanks to staff and leaders whose roles ended or changed during 2022. I want to note my own thanks to our staff team for 2022 (Nicola Lynn, Kaihleen Spence, Christine Mcclenahan, Helen Jeffrey and Charles Maginn¢s), Kirk Session, committee members, treasurer, organisational leaders and helpers for their dedication through a year in which we faced significant challenges and embraced many wonderful opportunities. Thanks are also due to all those of you, our members, who faiihfvlly support and enthusiastically participate in the many and varied aspects of our chur¢h life and wilness. As a worshipping family of faith. God has called each of us to play our part, and each is as important as the next. As we reflect on 2022 through the lens of these reports. let us give unending praise to the Lord for his goodness and faiihfulness. and let us look fonvard with confidence in him, IStIng that he will fulfil his purposes for us, lo the glory of his name. Grace and peace lo you. Rev. Stuart Mccrea Page 2
Flrst Holyivood Presbyterian Church Report of the Tru5tee$ for the year ¢nded 31 Decemb¢r 2022 Kirk Sesslon We are grateful to God for His work by His Holy Spirit in and through the congregation in 2022. Session had 7 opportunities to meet tog¢ther through th¢ year to assist in our role as part of God's people in First Holywood. Through the year, this included setting in place a new Mission Partnerships process with the airn of more intentionally and strategically supporting mission locally, nationally and int¢rnationally each year. Th¢re was also consideration of what staffing is required to support the mission and development of the congregation. Interviews took plac¢ for the post of Co-ordinator of Children's and Youth Ministry in April, but an appointment was not able to be made at that lime. Further considerations took place in the aUrnn, and it was decided to seek again for that position in early 2023. and also to investigate opportunities lo employ a deaconess. We were grateful for and fully supportive of Stuart's ministry amongst us and hi8 faithful preaching and leading from God's word. Stuart was off due to illness from March b¢for¢ returning to work in June, and we continued to support and pray for his ongoing recovery. We thank everyone for their ongoing contributions to the life and witnes5 of this congregation. We acknowledged Bertie Maguire's faiththl service as an elder over 3 decade5 as he retired in September, Nicola Lynn's service as office administrator as she moved on to & new job in December, and Carl Mcmanus as he moved on from his role in leadership of Young Life to become pastor of Holywood CFC in August. In November, Session formally notified Boys, Brigade headquarters that the Company was not restarting, and we a grateful to John Ferguson and all the leaders over the years and for all that God has done through them with BB. We were grateful for the work of Gra¢me Thompson as Treasurer and his helpful finan¢ial projections for Session consideralions. and for the role of Carolin¢ Thompson and Andrew Nugent as ¢hild protection designated persons. As well a5 child protection Considerations being a regular item of session agenda, we r¢ceiv¢d use1 updat¢s from Anne White as our Presbytery elder attending regular and other Presbytery meetings, and Mark Baillie as our representative attending General Assembly in June. The support of Presbyt¢ry and the wider Church in the ongoing mission and ministry of First Holywood (and ¢very PCI congr¢gation) is not to be underestimated. We were glad to join together again with our brothers and sist¢r5 in High Street congr¢galion for four Sunday services in July. We were also grate] for the ongoing work of church committee and oih¢rs in attending to many practical issu¢s of the church and manse. There is much more to be thankful for. 3$ Other parts of this annual report will al80 bear testimony lo, and to Commit to prayer for God's ongoing gracious work in his mercy to and through us, and all for His glory. Amen. Craig Russell (Clerk of Session through 2022) Pag¢ 3
First Hol)Ivood Presbyterian Church Report of the Trustees for the year ended 31 December 2022 CHURCH COMmIE[ The Congregational Committee of Ihe church is charged with the responsibility of 'administralion of the temporal affairs of th¢ congregation,. Members are elected from the congregation to serv¢ on the committee for a three-year tem at which point a new committee is elected. Office Bearers - Th¢ following were Committee Office Bearers during the year: Chairperson.. Trevor Reaney Secretary- Christina Baillie Treasurer.. Graeme Thompson Sub Committees The following Sub Committees served during the year.. The Finance Sub Committee which was chaired by Scott Burnside. Throughout 2022, the Sub Committee was made up of Scott Burnside, Fiona Woods, Graem¢ Thompson, Rev. Stuart Mccrea. Craig Russell, Robert Conlon, Rachel Mason, Trevor Reaney and Christina Baillie. Those responsible for Property wer¢ Albert Hall, David Speers, Peter Moran and Jenny Russell. Jenny Russell agreed to move to the Communications Sub Committee from May 2022 10 convene this. In September 2022, David Speers resigned from the Committee. The Welcoming and Hospitality Sub Committee has be¢n composed of Cheryl Harbinson. Elinor Cairnduff and Liz Reaney. The Communications Sub Committee was mad¢ up of C(Trlin Dewar, Ben Harbinson and Zoe Woods. In May 2022, Colin Dewar stepped down and Jenny Russell look on responsibility for coordinating this Sub Committee. Busln¢ss durlng the year While the Treasurer will issue a separate report on all financial matters, it is appropriate to express our thanks on behalf of the congregation lo Graeme Thompson for serving in his role through 2022. The Chh,S financial position continues to allow for planned and future spending. The work of the Sub Committe¢ has included considering investment plans for available funds and allo¢ating financial support to mission organisations. The Property Sub Committee continued lo consider issues relating to the church propety and manse. There were several major projects completed during 2022 including installation of th¢ stair lift in the Worship Centre, repairs to the Church Tower, extemal painting, refurbishment of emergency lighting and renovatlon of the main church kitchen. The Sub Committee members have overseen complex projects to a high standard which have benefited the whole church. They have ensured minor repairs and any issues which have arisen have been resolved in a cost eff¢¢tive and timely manner. Regarding the Communications Sub Committee, discussions are ongoing regarding the house styl¢ of the church and consideration of th¢ visual presentation of the church. There has been work done considering the website and social medi&. In respect of the W¢lcoming and Hospitality Sub Committee, the members continue to support and provide assistance through supervising stewarding and co-ordinating rotas. The luncheon club continues to provid¢ an opportunity for older members to gather together for a meal and shared connection. Throughout 2022, there has been significanl work achieved by the Committee. All service by the various members is noted and appreciated. We would also like lo express our thanks to Nicola Lynn, the Church Secretary. Nicola worked through 2022 to help with many practical and administrative issues and is an excellent support to the Committee. Christina Baillie (Secretary) Page 4
First Holywood Pre5byterlan Church Report of the Tru$tee5 for the year ¢nded 31 December 2022 TREASURER'S REPORT Freewill Offering in th¢ Gener&1 Account was £141,815 down 10.4% on last year d¢spile the impact of the pand¢mic on services being significantly less than in 2021. Lower Gift Aid receipls than 2021, and the receipt of 74 large legacy in 2021 (£67,353) resulted in total gross Freewill Offerings of £184,525 compared with £267,141 the previous year. a reduction of 30.90/0. Here I would again like to thank Fiona Woods for her hard work in submitting th¢ Gift Aid claims. In addition, expenditure has also increased by £22,611 larg¢ly due to increased depreciation leaving a defi¢it on the general account for the year of £39,917 compared to a surplus in 2021 of £65,310. Building Fund donations (including Gift Aid) wer¢ 9.3 / lower at £13,591 compared with last year of £14,992. In addition expenditure was significantly increased to £45,529 up from £4,349 last year. due to major repairs to th¢ tower and to the boilers, resulting in a deficit for the year of £31,938 compared to a surplus of £10,643 in 2021. There was £74,380 spent on replacing the kitchen and the lift and those have b¢en added to Capital assets and will be included in expenditure as d¢preciation over the next 5 y¢ars. United Appeal contributions received was £12,276 down from £13,287 last year. This &ccount required a £15,000 transfer from the general account to ensure United Appeal target was met and other outgoings. Collections for Outreach amounted to £16,078 up from £5,036 last year, from this £2,095 was paid out in donations for various causes. The F.A.l.R. Fund ¢onlinu¢s to be supported and has a balance of £4,025 Gmrried foard, after £2,900 was paid out lo a number of families in need. Unfortunately, thi5 year there was an overall deficit of £73,581, with larg¢ exp¢ndithres on r¢pairs being compounded by lower giving. In th¢ last coupl¢ of years, I've thanked the congregation for their flexibility in setting up online payments to the chur¢h during covid. However now that we'r¢ back in the church whilst many of those ODlin¢ payments have been stopped, we haven't all got ba¢k into the habit of bringing an envelope every week. I'd thus encourage the congregation to review what they are giving and if an online payment that hasn't been changed for a while, consid¢r in¢reasing that, or simply make a one-off top up payment to the level that you'd like to be giving. I'd especially ¢ncour&ge support for the United Appeal account to offs¢t the shortfall there. I would like to thank all those who have helped me in 2022 including the members of the Finance Sub-¢ommittee, th¢ treasurers of the various organisations, the counting teams, and especially Nicola in the office for all their hard work, support. and assistance. Graeme Thompson (Hon. Treasurer) Organi5atlons UNITED CHOIR AND WORSHIP GROUPS Although no longer lockdown we began 2022 in a still socially distanced church with the congregation masked and the Worship leaders behind screens. On the 4th April as spring was emerging all around us, P.C.I lifted the restrictions and we approached Easter with a more familiar feel to our services. Social Distancing was ended and masks we removed. It felt like we were ¢merging from a deep dark winter alongside the blooming flowers and the leaves on the trees. On Good Friday 15th April w¢ joined with our friends from High Stre¢t to share in a special service whiGh included communion, scripthre readings and Lenten music sung by The Balligan Consort. This was a moving evening that took us through the biblical signposts of Christs life l¢ading up to the crucifixion. On Easter Sunday a small choir of 7 singers sang '[ will Rise, to a now fuller congregation as people were beginning to feel more comfortable to join the church fellowship once more. Numb¢rs continued to increase and at Harvest w¢ were able to have 7 wonderful young people in the Youth Choir sing ' Blessed to be a Blessing, which really encompassed how we all felt at being ba¢k in the arms of our church family once more. The choir, Ihis time with 18 members sang 'You Crown the Year with Your goodness,. Pag¢ 5
Flr$t Holywood Pre5byterfian Church Report of the Trustees for the year ended 31 December 2022 The year was rounded off with a wonderful service of lessons and carols in a church lit only with fairy lights and candles on every available surface. A large choir sang 2 pieces, Woel, and '0 Holy Night,. The youth choir sang 'This Christmas Tim¢, and so many folk led us in scripre readings. One of the highlights was th¢ Mccrea kids singing a butifUl pi¢ce called Wight of Silence,. As we carne to the end of the year I was reminded of the promises of God that although we had come through a very strange 'winter' with th¢ pandemic. we emerged into Spring once more with the resurrection hope of Jesus lifting and wamiing our hearts. A hug¢ thank you to all our instrumentalists and singers who are involved in the leading of the music each week and lo those who join us for special services. You uplift us all with your gifts and bring glory to His holy name. Christine Mcclenahan (Music A$sistant) CHILDREN'S MINISTRY Children's Ministy is for children aged 4-1 l years and takes pla¢¢ upstairs in the Worship Centre during the morning service. We follow as closely as possibly to the main themes which are being covered in th¢ morning service, using a rnixture of interactive and presented material suitable to the age of the children attending. Please continue to pray for our children and their parents that each may know the nearness and faithfulness of God, and for the leaders and help¢rs that they may discern your will in planning the teaching. Fiona Woods CRÈCHE After all the restrictions Creche is back up and running Wlth a new look. We welcome all children from birth to 4 years old. Our crech¢ space has been sel up tsking in needs of the children. Babies have a designated area to play, while the older children have various sections designed to slimulate their imaglnation. Please pray for the leaders & children as they continue to develop and grow within our church family. 2 Peter 3..18 Grow in th¢ grace and knowledge of our Lord and Savior Jesus Christ" Sandra Gallagher YOUNG LIFE Our partnership with Young Life started to see some real growth and fruit for patient labour as w¢ emerged from the worst of the pandemic. This saw not only & growth in numbers, with many young people from families outside of our church membership attending on club nights. but also a deeper engagement relationally and spiritually. 2022 saw the return (Trf camp with several young p¢ople from Holywood attending either Young Lif¢ or Wildlife ¢amp, where some took significant steps of faith, including trusting Jesus for the first time. This year also saw the expansion of discipleship groups, with a younger boys group bringing the number of groups lo four. Sadly, 2022 saw the departure of Carl Mcmanus as the full time staff lead of Young Life in Holywood after six years of excellent work and palienl building. We are grateful to hlm for all he invested in the young people and how he engaged so supportively with First Holywood congr¢galion and wished him God's blessing as he took up the role of sit¢ pastor at Holywood CFC. We wer¢ happy that in September 2022, Holywood Young Life leadership was taken up by DGLS Skye Houston and Daisy Shannon who assumed this role with passion and energy. Graeme Thompson Page 6
First Holywood Presbyterlan Church Report of the Trustees for the year ended 31 December 2022 CONIYECT Connect exists to connect young people to God. to each other and to Ihe wider church family and meets twice a month during the morning service. On other Sundays w¢ try to help the young people engage with the church services. Our numbers and levels of commitment grew this year as we continued to look at doctrine that helped them understand faith and lif¢. We conlinued to look at various pictures of the church betwe¢n the new year and the summer. In the autumn we had a good influx of new year 8s to swell our numbers and looked at doctrine on Identity and variovs aspects of Sunday moming worship. Overall it was a really encouraging year. Graeme Thompson SOTH NI COMPANY GIRLS, BIUGADE Our GB company had to close on 20th March 2020 due to Covid 19. We were abl¢ to open again in October 2021 but with r¢striclions. The girls coped very well with all the changes during the sessions. We were unable to hold our Annual Display, on Tuesday 5th April 2022 th¢ Juniors, Seniors and Brigaders had a fun nighi and received their awards. The Explorers had their fun day on Friday 8th April and received their awards. Our n¢w session started on 2nd Sept¢mber 2022 and although our numbers were small, the girls were very enthusiasti and excited to be back to GB without covid restrictions. We had our Enrolment Service in Church on Sunday 16th October and this was well attended. In December we had our usual Christmas parties and the Explorers had a visit from Santa. We would like lo thank all the parents and friends for their support and encouragement and ask for your ¢ontinuous prayers for us, as we tNst in God to achiev¢ our aim to help girls become followers of Jesus Christ. Rosemary Ferguson (GB Captain) TOTS R US Tot5 w¢r¢ back in action during 2022 and welcomed a new generation of mums and toddlers, many of whom had been born during lockdown and had missed out on so many early years experiences Outsid¢ of their familie5. Numbers attending soon built up to an average of 30 children and around the same number of adults. Most are from our local community and we have been delighted to welcome some whose first language is not English. We gather in the big h811 on Tuesday mornings from 10 am to 11.30 am and provide a variety of toys and activities.. home corner, dough, floor play, dressing up, baby area and table top activilies which includes painting and crafts. During snack time we provide fruit, breadstick and drinks for the children and teal¢offee and biscuits for the adults. We end the morning with Rhyme tim¢. songs and actions. As a group we support an orphan project in Malawi, sending money to provid¢ a nutritious hot m¢al for the children. some extra snacks, medicines and blankets for vulnerabl¢ families. Join us in praying that God's name will be honoured in all w¢ do as all come into our Church. Margar¢t Hewitt (Tots R Us leader) PRESBYTERIAN WOMEN Our group of 'Women Together, meet5 monthly lo encourage all ladies in the congregation to live for Jesu5 and to know God's pres¢n¢e as we gath¢r together in friendship and love. The 2022 year began with a well-attended Febrnary me¢ting as everyone, including several new members, enjoyed the opportunity of getting to know Hazel and sart who agreed to answ¢r 20 (or morel) questions about themselvesl What a rev¢lationl Page 7
Flrst Holywood Presbyterian Church Report of the Trustees for the year ended 31 December 2022 We thank Elinor Caimduff who led the PW so ably through the uncertainties of 2020_2021 and were pleased to w¢lcome Hazel Mccrea as our Leader,. when Ihe new Committee met in June 2022, we introduced the name "Women Together - PW while the theme - Deeper Together - helped us focus on how we could strengthen our relalionships and foster our spiritual connections with each other. With that vision in plac¢, we provided a gift bag of "treats for each lady at our September meeting and Hazel Mccrea shared the theme of ¢herishing ¢ach other; we exchanged named 'luggage lags, as a reminder to pray for one other person An the group and make opportunities to meet for a cuppa or chat oulside regular church meetings. Another new Venre was to have a friendship coordinator to send a card to each member at their birthday. Through the year we also welcomed speakers such as Caroline Lowry from A Bundle of Joy Baby in a Basket (for which two tables of items for babies wer¢ donated), we celebrated the Queen's Jubilee with Nathena Burnside ent¢rtaining us with some royal connections and iced some creative designs on d¢licious home-baked fairy cakes, while sharing recollections of Tommy Bell (an elder and leader of Bible class) and his bakery in Shore Road. we were also inspired by th¢ outreach to Lebanon from Rachel Maquire through dental care and enjoyed an hilarious seasonal elebration as we participated in a specially-written pantomime. Ella Cinders and the Mislaid Husband, followed by our usual tasty Christmas supper. At each of our meetings about 30 of us were led in devotions encouraging our tst in J¢sus, to serve logether and go deeper across the generations. We wel¢om¢ every lady in the congregation to join our group, to share in the laughter as we enjoy fellowship tog¢ther and en¢ourage each other lo be a disciple of Jesus and liv¢ for Him each day. Lynda Franci5 (PW Treasurer) LADIES BIBLE STUDY GROUP It has been almost two years since Ladies Bible Study r¢turned lo nomial &fter the pandemic. It has been a blessing to com¢ together again on Wedn¢sday momihgs from 10.30 am to 12 noon, to leam how God moved and worked in people's lives. We study a variety of characters and r¢flecting on how God worked his plan and purpose in their lives at that time and in their culthre, helping us to understand and know how God continues today to do the same for us. The ladies are given their notes the week before to tak¢ home and study, refle¢t and prepare for the following week. On occasions, such as Easter and Christmas, there is a special gift given in appreciation for th¢ir faithfulness, ommitment and encouragement. Kathleen Spence (Pastoral Assistant) ART AND CRAFTY FOLK A group of ladies came together for the first time on 8th S¢ptember 2022 sharing a common Interest and diverse skills, not to mention a desire for fellowship and Ghat. We m¢¢t fortnightly, usually on the 2nd and 4th Thursday of the month from l O am to 12 noon, with a coffee break halfway and a devotional reading which provides a thought for the day. Numbers vary b¢tw¢en 12 and 18 and anyone who is Interested can come along. Rosemary Logan Page 8
First Holywood Presbyterlan Church Report of Ihe Trvslees for th¢ year ended 31 December 2022 THURSDAY CLUB The Thursday Club h&d it5 last meeting in June 2022 after a run of 13 years. Over those years we enjoy¢d interesting talks once a month on a Thursday aft¢moon, followed by & short devotional. and afternoon tea. In that time w¢ were privil¢ged to hear exceptional speakers from wkihin our church -mary Robinson, Elizabeth Laing. Joe Campbell, David Boland, Don Harley, Ellen Boyd, and th¢ McNeelys, amongst others- and from all over the province. Some speakers made return visits, such as the repre5¢nt&tive from Mercy Ships who updated us in March 2022 on the ongoing work of that organisalion, the intrepid travellers Rev David Irwin and his wife Maureen, Robert Bell from S.D. Bell & Co on th¢ Upper Newtownards Road, and Joan Christie. Lord-Lieutenant of Antrim who regaled us with stori¢s of the Royals she met during her time in office. Other memorable speakers include Ros Ram5¢y from Ramsey's Fine Food, Brenda Campbell, a RSPB volunteer on Rathlin, and Brenda Turnbull from the Lagan Navigation Trust. Contributing to the success of the Glub were my very able helpers, Valerie Harley, Marion Perry, Ellen Boyd, Jill Campbell and Elinor Cairnduff, who made all our members feel so welcome and went beyond the Gall of duty to provide delicious refreshments and a relaxed and uplifting atmosphere. Happy memories to cherishl Caroline Stevenson LUNCHEON CLUB It was wonderful to r¢turn lo regular church lunches after the uncertainties of the pdeMIc. We are delighted to serve so many Ghurch members to lunch on the fourth Friday of most months (not JulylAugu8t) at 12..30. Usually there are about 20 dinners, all bringing some chat, so the hall has a great atmosphere. Our Christmas lunch was well attended. Mc Kees provided the food, Liz, Christine and Jeremy. provided the entertainment - carol singing, and a few seasonal poems. Santa made an appearance as well, much to ¢veryone is great delight. Thank you to Elinor. Ann and Lynda, who hav¢ b¢¢n very loyal and generous with their help. Ch¢ryl Harbinson FINANCIAL REVIEW Finanelal position The results for the year are set oul in detail on pages 13 to 21. The results show net outgoing resources for the year of £73,581 (2021.. Net incoming resources of £77,481). Reserves polficy The Tnistees have considered the level of unrestricted reserves that it is appropriate lo hold taking Account of current and ongoing commitments. It is the policy of th¢ Trustees to hold at least 6 month's nomial expendilure. At the year end unrestricted reserves excluding the property, were £165.386 which represents an adequate level of re5¢rves. Golng concern The activities of th¢ congregation ar¢ dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resour¢es at the date of approval of these financial statements to meet commitments which will arise in th¢ ye&r 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. Risk Revlew A review of major risks has been undertaken by the Trustees and systems and procedures implemented lo manage identified risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with th¢ ¢xpectalion of ongoing financial support from members. These risks are mitigated by the Tnjstees, and the Congregational Committee. regularly monitoring the various activities of th¢ congregation at stat¢d meetings and by encouraging members in their regular giving. FUTURE PLANS The Church plans continuing the activilies outlined witbin the Annual Report in the forthcoming years. Page 9
First Holywood Presbyterian Church Report of the Trustees for the year ended 31 December 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT The Kirk Session The charity tSteeS of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code. the book of th¢ constitution and government of the Presbiterian Church in Ireland. the Kirk Session Seeks to watch over and promote the spiritual int¢r¢st 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 monitors and overviews at each meeting compliance with its child protection and safeguarding procedures and approves all leaders within church organisations. The Kirk Session has delegated to ils Congregational Committ¢e the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Membets of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session conslsts of the ordained ministers and the ruling elders of th¢ 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 meelings of the Kirk session are nomially held al 7.30pm at the church on the fwsl Wedn¢sday of ea¢h month (sav¢ usually in January, July and August), and additionally when required. To b¢ Chosen for the office of the eldership in the congregation a person musl be a voting member and a regular attendant on its ordinances. Th¢ 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 forni of gov¢mance the Corporate oversight of a congregation is the responsibility of a Presbytery which superintends g¢n¢rally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. First Holywood Congregation has been assigned to the East B¢lfast 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 each congregation. The General Assembly The General Assembly is Ihe supreme court of th¢ Church, representing in one body th¢ whole Church and acting as its supreme legislative, administration and judicial authority. in dealing with all matters brought before it. Th¢ General Assembly is nonnally constitttted during the first week in Jun¢ for worship and to conduct its business. At the end of business it is dissolved. Th¢ membership of the General Assembly consists mainly of the active ministers of each ongregation. r¢tired minsters and a representative elder appointed by the Kirk Session of each congregation. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number NIC104336 Principal address 7 Bangor Road Holywood Co Down BT18 ONU Page 10
First Holywood Pr¢$byterian Church Report of the Trustees for the year ended 31 December 2022 Trustees Rev S Mccrea Mr S Bumside (resigned 3115123) Mr B Maguire (resigned 3019122) Mr R Mccall Mr P Mcclenahan Mr J Ferguson Mr J Harbinson Mrs E Laing Mr A Nug¢nt Mr C Russell Mr M Shields Mrs A White (resigned 3113123) Miss L Francis Mrs F Woods Mr M Baille Mr D Kennedy Mrs S Gallagher Mr G C Thomp50n Mr B Bromley Independent Examiner McIlveen How&rd Limit¢d Chartered Accountants 169a Upper Newtownards Road Belfast BT4 3HZ Soll¢ltors Hewitt & Gilpin Soliritors Limit 8 High Street Holywood BT18 9AZ Bankers Danske Bank Donegal Squar¢ West Belfast BTI 6JS Minl$ter Rev Stuart Mccrea Clerk of Session Mark Bailee Church Treasurer Graeme M Thompson Approved by order of the board of ttvstees on ... nd signed on its behalf by.. Mrs F Wood8- Trustee Pagell
Independent Examiner's Report to th¢ Trustees of First Holywood Presbyterian Church I report on the accounts of the charity for Ihe year ended 31 December 2022, which are sel out on pages thirt¢en to twenty one. Respectlve responsibllfiiies ol chArlty trustees and examiner As the charity's trustees you are responsible for tl)e preparation of the accounts in accordance with the requirements of the Charities Act (North¢rn Ireland) 2008 ('the Acv). I have examined your charity's accounts as required under Section 65 of the Charities Act. In carrying out my examination I have followed the Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northem Ireland under Section 65(9)(b} of the Charities Act stale whether particular matters have come lo my attention. Basis of the independent examiner'$ report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried oul in accordance with the general Direclkons given by the Charity Commission for Northern Ireland under S¢¢tion 65(9)(b) of the Charities Act. The ¢xaminalion included a review of the accounting r¢¢ords kept by ihe charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or dis¢losures in the accounts, and seeking explanations from you as charity trnstees Concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 63 of the Act That the a¢¢ounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Act That ther¢ is further infornialion needed for a proper understanding of the accounts to be reached. Independent examfiner's statement I have completed my examination and have no concems in respect of the matters (l) 10 (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. Cre¢lman FCA Mcllv¢¢n Howard Limited Chartered Accountants 169a Upper Newtownards Road Belfast BT4 3HZ Date.. The notes forni poll of these financial statements Page 13
First Holywood Presbyterian Church StAlement of Financlal Activities for the yeAr ended 31 De¢¢mber 2022 2022 Total funds 2021 Total runds Unrestri¢ted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 199,628 37,028 236,656 300,041 Investment incom¢ 356 356 415 Total 199 984 237 012 300 456 EXPENDITURE ON Charitable actlvitie5 Charitable Activities Ministry & Support Staff Costs Congregational Running Expenses General Assesmbly Assessments Donations to Missions and Chariti¢s Governance Costs 1,705 110,525 92,968 26,952 1,705 110,525 139,983 26,952 26,208 1,597 83,216 85,343 28,490 20,801 47,015 26,208 5,220 Total 237 370 73,223 310,593 222,975 NET INCOMEI{EXPENDITURE) Tran$fer8 belween funds (37,386) 15.000 (36,195) (73,581) 77.481 13 Net movement in funds (52,386) (21,195) (73,581) 77,481 RECONCILIATION OF FUNDS Total funds brought forward 1,406,620 186,953 1,593,573 1,516.092 TOTAL FUNDS CARRIED FORWARD 1354,234 165 758 1519992 1593,573 The notes form part of these financial statements Page 13
Flr8t Holywood Presbyterian Church Balance Sheet 31 De¢ember 2022 2022 2021 Notes FIXED ASSETS Tangible assets 1,237.796 1.216,201 CURRENT ASSETS Debtors Cash at bank and in hand 10 128,216 212257 95,457 333,501 340,473 428,958 CREDITORS Amounts falling due within one year (58,277) (51,586) NET CURRENT ASSETS 282 196 377 372 TOTAL ASSETS LESS CURRENT LIABILITIES 1,519,992 1,593.573 NET ASSETS 1,519992 1593,573 FUNDS Unrestricted funds Restricted funds 13 1.354.234 165 758 1,406,620 186953 TOTAL FUNDS 1519992 1593 573 The financial statem nts were approved by the Board of Trust¢¢s and authorised for issue on i...(kk.or)..EQ..Z.qzI... and w¢re signed on its behalf by: Mr B Bromley - Trustee Mrs F Woods - Trustee The notes form part of these financial statements Page 14
Flrst Holywood Presbyterian Church Notes to Ihe FlnANelal Statements for the year ended 31 December 2022 ACCOUNTING POLICIES Basls of preparfing the financial statements Th¢ financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Cliarities SORP (FRS 102) 'Ac¢ounting and Reporting by Charities.. Statement of Recommended Practic¢ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS I02) (effeclive l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charitie5 Act (Northern Ireland) 2008. The financial statements have been prepared under the historical cost convention. Income All income is re¢ognised in the Statement of Financial Activities once the Charity charityhas entitlement to Ihe funds, it is probable Ihat the income will be received and th¢ amount can be measured reliably. Gift aid claims are recognised in the period to which they relate. Expendilure Liabilities are recognised as expendilure a5 soon as there is a legal or constructive obligalion Committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Exp¢nditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated lo activities on a basis consistent with the use of resources. Tangible fixed assets Tangible fixed ass¢ts are initially measured at Cost and subsequently measured at cost or valuation, net of depreciation and any impairment105ses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property FiXreS & fittings 25 /0 on Cost TAxatioD First Holywood Presbyterian Church is recognised as a charity for the purpose5 of applicable taxation l¢gislation atid therefore is not subject to tax on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecov¢rable input VAT. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restrtcted funds can only be used for particular restricted putpos¢s within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpos¢ of each fund is included in the notes to the financial statements. Page 15 ontinued..
First Holywood Pre5byterlAn Church Notes to the Financl#l Statements - contlnued for the year ended 31 December 2022 DONATIONS AND LEGACIES 2022 Total funds 2021 Total funds Unrestricted funds Restricted funds Freewill Offering Building Fund Church Collections United Appeal Grants Weddings & Funerals Use of Halls Legacies - Books PCI - Moderator's Appeal Earl Haig Fund General Missions Fund Fair Fund Sundry receipts 171.749 171,749 13,591 2,740 12,276 190.612 14,992 2,026 13,287 946 870 3,284 67,353 634 13,591 2.740 12,276 775 4,059 1,500 769 775 4.059 1,500 769 9,515 426 16,078 600 9,515 426 620 600 15,458 5,036 2,578 I,ooi 199 628 37,028 236,656 Granls received, included in the above. are as follow8.' 2022 2021 Other grants 946 INVESTMENT INCOME 2022 Total funds 2021 Total funds Unrestricted funds Restricted funds Deposit account interest 356 356 415 CHARITABLE ACTIVITIES COSTS Support costs (see note 5) Direct Costs Totals Charitable Activities Ministy & Support Staff Costs Congregational Running Expenses General Assesmbly Ass¢ssments Donations to Missions and Charities Governance Costs 1.705 110,525 139,983 26,952 26,208 1,705 110,525 139,983 26,952 26,208 305 373 5,220 310593 Page 16 continued...
Flrst Holywood Presbyteri#n Church Notes to the Flnanclal Statements - continued for the year ended 31 D¢¢ember 2022 SUPPORT COSTS Governance osls Governance Costs TRUSTEES, REMUNERATION AND BENEFITS There were no tNste¢s' remuneration or oiher benefits for th¢ year ended 31 December 2022 nor for the year ended 31 December 2021. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December2022 nor for the year ended 31 December 2021. STAFF COSTS 2022 2021 Wages and salaries Social 5¢¢urity costs 81,600 69,842 86,275 74.184 The average monthly number of employees during the year was a5 follows.. 2022 2021 Ministerial Admin No employees received ¢molument5 in excess of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total nds COME AND ENDOWMENTS FROM Donations and legacies 266,726 33.315 300.041 Investment income 415 415 TotAI 267 141 300,456 EXPENDITURE ON Charitable Activitie5 Charitable Activities Ministy & Support Staff Costs Congregational Running Expenses General Assesmbly Assessments Donations to Missions and Charities 1,597 83,216 74,508 28,490 1,597 83,216 85,343 28,490 20,801 10,835 20,801 Page 17 ontinued...
Flrst HolV00d Presbyterian Church Notes to the Ffinan¢ial Statements - contlnued for the year ended 31 December 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unreslricled Restricted fund fund Total funds Governance Costs Total 191,339 31,636 222.975 NET INCOME Tr#nsfers between funds 75,802 5.808 1,679 77,481 Net movement in funds 69,994 7,487 77,481 RECONCILIATION OF FUNDS Total thnds brought fonvard 1,336.626 179,466 1,516.092 TOTAL FUNDS CARIUED FORWARD 1,406 620 186,953 ,593 573 TANGIBLE FIXED ASSETS Improvements to propety Fixthres and fittings Freehold property Totals COST At l January 2022 Addillons 1.300,000 81,896 10,624 74,380 1,392,520 At 31 Dec¢mber 2022 1300.000 85,004 1,466,900 DEPRECIATION At l January 2022 Charge for y¢ar 155,731 26,000 11.035 9,553 176,319 52,785 At 31 December 2022 181731 19,225 28,148 229,104 NET BOOK VALUE At 31 D¢¢ember 2022 1 118,269 56,856 1.237 796 At 31 December 2021 1,144 269 70.861 1216,201 Freehold property includes the Church land, buildings and halls and in the opinion of th¢ Trustees is stated at fair value.The Trustees consider that legal title lo all of the land and property comprised in the underlying deeds relating to the various properties are ultimately held by the Trustees on behalf of the Trust Page 18 ontinued...
First Holywood Pre5bylerian ChuY¢h Notes to Ihe Flnancial Statement$ - ¢onilnved for the year ended 31 December 2022 io. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Other debtors Prepayments 128,216 92.282 3,175 128,216 95,457 ii. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Trade creditors Other creditors 22,224 36,053 18.174 33.412 58,277 51,586 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2022 Total funds 2021 Total funds Unrestricted fijnd Restricted fund Fixed assets Current assets Current liabilities 1,188,848 172,309 48,948 168.164 51354) 1,237,796 340,473 58,277) 1,216,201 428,958 51,586) 1.354,234 165,758 1519,992 1593,573 The unrestricted funds repr¢sent th¢ free funds of he church which are not designated for particular purposes. 13. MOVEMENT IN FUNDS Net mov¢m¢nt in funds Transfers between funds At 31112122 At 111122 Unrestrleted funds General fund 1,406,620 (37,386) (15,000) 1,354,234 Restricted funds Restricted fund 186,953 (36,195) 15,000 165,758 TOTAL FUNDS 1593 573 73 581) 1.519.992 Pag¢ 19 continued...
Flrst Holywood Presbyterlan Church Notes to th¢ Financial Statements- Continued foy the year ended 31 Decemb¢r 2022 13. MOVEMENT IN FUNDS - continued Net movement in fund5, included in the abov¢ are as follows: Incoming resources Resources expended Movement in funds Unrestrl¢ted funds General fund 199.984 (237,370) (37,386) Restricted funds Restricted fund 37,028 (73,223) (36.195) TOTAL FUNDS 237,012 310593 73,581) Comparatlyes for movement In fund$ Net movement in funds Transfers between funds At 31112121 At 111121 Unreslricted funds General fund 1,336,626 75.802 (5.808) 1,406,620 Restricted funds Restricted fund 179,466 1,679 5,808 186,953 TOTAL FUNDS 1516092 77.481 1,593,573 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unre5tric¢ed funds General nd 267,141 (191,339) 75,802 Restricted fund8 Restricted lld 33,315 (31,636) 1.679 TOTAL FUNDS 300,456 222,975) 77,481 Page 20 continued...
First Holyivood Presbyterian Church Notes to the FlnAnelal Statements - continued for the year ended 31 December 2022 13. MOVEMENT IN FUNDS - ¢ontiiiu¢d A current year 12 months and prior year 12 months combined position is as follows: N¢t movement in funds Transfers between funds At 31112122 Ai 111121 Unrestri¢ttd fund$ General fund 1,336.626 38,416 (20,808) ,354,234 Restricted fund5 Restricted fund 179,466 (34,516) 20,808 165,758 TOTAL FUNDS 1516,092 1519.992 A current year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 467,125 (428,709) 38,416 Re$trficted funds Restricted fijnd 70,343 (104,859) (34.516) TOTAL FUNDS 537,468 533,568) 3,900 Page 21
Flr$t Holywood Presbyterlan Church Detailed Statement of Flnancial Activltles for the year ended 31 December 2022 2022 2021 INCOME AND ENDOWMENTS DonAilons and legacies Freewill Offering Building Fund Church Collections United Appeal Grants Weddings & Funerals Use of Halls Legacies - Books PCI - Moderatog5 Appeal Earl Haig Futid General Missions Fund Fair Fund Sundry rec¢ipts 171,749 13,591 2.740 12,276 190,612 14,992 2.026 13.287 946 870 3,284 67,353 634 775 4,059 1,500 769 9.515 426 16.078 600 2.578 5,036 I,ooi 236,656 300,041 Investment fineome Deposit account interest 356 415 Total incoming re8our¢es 237,012 300,456 EXPENDITURE Charltable actlvlile5 Wag¢s Social security Insurance Light and heal Telephone Postage and stationery Pulpit Supply General Assembly Assessments East Belfast Presbytery Fee Minislerial Expenses Youth Ministy General Maintenanc¢ Books Other Expenditure PCI - United Appeal PCI - Moderators Appeal General Missions Funds Vacancy convenor Carried forward 81,600 4,675 3,522 11,670 2,495 1,636 1,232 26,952 861 9,063 15,187 50,710 4,180 3,082 16,213 14,515 4,995 69,842 4,342 3.908 5.905 3,999 3,027 73 28,490 898 9,032 17,053 10,324 3,181 2,321 17,029 3,772 1,524 184,720 252,588 This page does not forn] part of the slatulory financial statements Page 22
First Holy)Yood Presbyterian Church Detailed Statement of Financial Aclivities for the year ended 31 December 2022 2022 2021 ChArltable activities Brought forward Freehold property Improvements to property FiXr¢S and fittings 252,588 26,000 8,190 184.720 26.000 8,190 537 305,373 219,447 Support eo$ts Governance eosts Accountancy and legal fees 5,220 Total r¢sour¢¢s expended 310,593 222 975 Net (expenditure)lincome 73,581) 77,481 This p3g¢ does not fom part of the slaNtory financial statemenls Page 23