Presbyter
an
ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
Trustees, Annual Report and Financial Statements
for the year ended 31 December 2023
Registered wlth the Charlty Commission for Northern Ireland NIC104513
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Presbyter
an
ORANGEFIELD PRESBYTERIAN CHURCH
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 at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Orangefield Congregation of the Presbyterian Church in Ireland
464 Castlereagh Road, Belfast, BT5 6BH
Registered Charity in Northern Ireland INIC1045131
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustee5 at the date of this report were:
Gary Ball
Craig Blair
John Boyd
Eric Brunton
Daphne Caldwell
Brian Campbell
Jonny Campbell
Naomi Campbell
John Compton
Thelma Crawford
Jose Cummings
Anna Davison
Gavin Doherty
Stephen Douglas
Jeremy Dowd
Hannah Elliott
Stephen Ellis
Campbell English
Deborah Ford
Dean Francis
Ross Hart
David Irvine
Robin Jamison
Alan Jennings
Gareth MacLean
Roger Mcconnell
Ruth Mcconnell
Sarah Mccullough
Stephen Mcmechan
Vanessa Montgomery
Joan Moore
Peter Shields
Mark Smyth
Gary Steenson
Ken Tweedle
Dave Whitcroft
Mark Wright
On sabbatical from March 2023
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Presbyter
an
ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
PRINCIPAL OFFICE BEARERS
Minister
Rev Gareth MacLean
Clerk of Session
Mrjeremy Dowd
Treasurer
Mr Gary Hartin
AUDITOR
Muir & Addy
Muir Building, 427 Holywood Road, Belfast BT4 2LT
BANKERS
Danske Bank
Donegall Square West
Belfast BTI
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an
ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
STRUCTURE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Underthe 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 ministers 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 in active duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk Session are normally held monthly from September to June.
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
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. Orangefield 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 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 a5 its supreme legislative, administration and judicial authority, in dealing with all rnatters
brought before it. The General Assembly is normally constituted in June for worship and to conduct
its busine55. At the end of 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.
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Presbyter
an
ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
DESCRIPTION AND PURPOSE
Orangefield 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.
Our congregation's purpose is to be a praying, worshipping Christian community; empowered by the
Holy Spirit to follow Jesus da ily and minister in his name.
As an evangelical church we are Father-Focused, Christ-centred and Spirit-sensitive. As 3 congregation
of the Presbyterian Ch urch in I reland, 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, set
out what we understand the Bible teaches on key matters of Christian faith and practice.
In September 2023, at a special weekend event, we launched our new Vision, with the strapline
Together WITH JESUS BRINGING LIFE to Belfast and the nations.
As Jesus followers we a re invited into his life, his story, and his mission. It is a story of multiplication:
I became 12; 12 became 120,. and 120 became 30CQ. Today there are 2,2 billion Christian5 on the
planet with 5.8 billion people needing to encounter and accept Jesus.
As God's people in Orangefield, we continue to hunger for God's Presence,. we read our Bibles, we
care for one another and we love our neighbours. However, as we journey towards April 2033, the
date that will celebrate the 2000th anniversary of Jesus resurrection, our goal must be multiplication
disciples making d isciples, ch urches planting churches.
In this season we will prioritise:
Deep Connections
We seek to grow as God's family, marked by hospitality, authenticity and deeply
committed relationships.
Spiritual Formation
We seek to become more like Jesus through our gathered and individual rhythms
and we intentionally raise up others as disciple-makers.
Compassionate Giving
o We 5eekto support and bless individuals and communities at home and around the
wo rld through rad ical service and generosity.
Courageous PioneerinE
o We seek to practice innovation, creativity and partnership as we equip God's people
to walk in the Spirit and see His Kingdom come.
These priorities are uniquely rooted in the story God has been telling in Orangefield for over 80
years. They reflect much of who we are and what we do. However, more than that, as the cultural
and spiritual landscape of Belfast and Northern Ireland changes, these a re the things God is calling
usto embody with a new imagination and inten51ty, as we partner with His Spirit in telling and living
the Gospel in a world that is lost and anxious.
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ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of
the Lord's Supper is observed regularly during the year, and those who have been baptised and who
have made a credible 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 organisation5 and
ministries including;
4U2
Alpha
Arc Café
Bowls Fellowship
Boys, Brigade
Brownies
Community Bible Experience (CBE)
Crèche
Foodbank
Freezer Ministry
Friendship Group
Girls, 8rigade
Grietshare
Hamper Ministry
Home Groups
JAM Summer scheme
Lunch Club
Orange Pips Playgroup
PW (Presbyterian Women)
Rainbow Guides
SALT & LIGHT (Sunday School)
SNYF (Sunday Night Youth Fellowship)
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Presbyter
an
ORANGEFIELD PRESBYTERIAN CHURCH
Congregation of The Presbyterian Church in Ireland
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation has met for worship each Sunday at 10:30am and 7:00pm. We have held Seniors,
Services several times each year on Sunday afternoons for those who find it difficult to attend
worship at other times. During the week, in church and in small groups, members of all ages have
met together for prayer, fellowship, and to Study the scriptures. Throughout the year, our morning
service continued to be streamed live on YouTube, and recordings were made available to members
without access to the online services.
As well as our regular services, during the year we acknowledged God's gift of new life as we
celebrated eight Sacraments of Baptism, and we conducted one marriage service. We also gave thanks
for faithful members, and sought to comfort those who had been bereaved during the year, as we
conducted ten funerals.
During the year we welcomed 27 new communicant members, and at 31 December2023 there
were 605 communicant members and 515 families connected with the congregation.
Pastoral care
Members of the congregation who are unable to attend church due to sickne55 or age are visited or
otherwise contacted on a regular basis by the minister, pastoral staff, elders, or one of the
congregation's volunteer pastoral visitors.
Mlsslon and outreach
We provide services to our local area through ministries such as the Arc Café, our pre-school playgroup
IOran8e Pipsl, our Foodbank, our parent and toddlers group, our youth work in Clonduff and
Clarawood, our 5UPPOrt of the OAK Partnership in Clarawood, and our many other organisations. We
seek to proclaim the Good News through these group5 and other outreach events like the Alpha
course.
We 5UPPOrt local and global mission workers through our offerings, and give prayerful and practical
support to many of our members who are involved in short-term mission and outreach projects each
year.
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. The United Appeal Fund provides financial
support for mission personnel at home and overseas, assists congregation5 Wlth the deployment of
locally based staff, enables church planting, provides grant support forthe upkeep of church premises,
assists with the runni ng custs of Union Theological College (the traini ng college for ministry student5),
and financially supports congregations in the areas of worship, discipleship, global mission, outreach,
leadership and pastoral care.
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ORANGEFIELD PRES8YfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
Presbytery
The congregation is represented at regular meetings of Presbytery by our ministers and two of our
elders. This provides an important link between the congregation and the wider structures of the
church.
General Assembly
The ministers, one of our elders and an under-30 representative attended the meeting of the General
Assembly of the Presbyterian Church in Ireland in Assembly Buildings, Belfast, in June.
Property
No major repairs or refurbishment projects were required durlng the year. A significant investment
was made towards the end of the year when solar panels were installed on the roof of our building.
It is anticipated that this will result in substantial savings to our electricity bills.
Organisatlons:
4U2 is a group run through the church for adults with and without additional needs and disabilities.
We meet on the last Tuesday of every month either in the church building or off-site, depending on
the activity planned. We normally have around 9 members who often bring along family members
that stay and participate in the session, providing an opportunity for connection and support forthem
too. We try to run a varied programme which range5 from crafting and cooking to quiz and games
night5 and off-site activities such as ten pin bowling or crazy golf. We have a family Christma5 Party
and an end of term June Family Party.
Alpha is Orangefield's central outreach activity for adults. This year has been a very busy year as we
ran and supported 5 individual courses. There have been many highlights one being in September we
had 10 people involved in a partnership with Windsor Presbyterian to deliver an Alpha at the
International Meeting Point. This course was primarily focused on foreign nationals and we are very
thankful that around 60 -70 people attended each week. We are blessed to have an Alpha team who
are not only committed to Alpha but also have a heart for each and every guest who comes along.
Boys, Brigade meets each Friday to cater for boys aged 4 years to 18 years old, with an average
attendance of around 100 boys.
Bowling Fellowship meets every Monday evening from 7.00pm until 9.30pm from September until
April lor Easter, whichever comesfirst). We enjoy both bowling and fellowship and end each evening
with an epilogue and light supper. The ages of our members range from 405 to 905 and our members
come from Orangefield, other churches and a fewwith no church connection. Our average attendance
since September has been 28.
Brownies Illth Belfast Brownies continue to meet on a Monday evening from 6.30 pm to 8.00 pm.
The girls continue to enjoy a varied programme including completing their'Take Action, badge, games,
crafts, cookery, planting bulb5 and taking part in UK Parliament Week. They had visit5 from The Cats
Protection and Clayful Minds. They also had an outing to Belvoir Forest Park and a Pantomime. The
average weekly attendance was 15.
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Presbyter
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ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
Community Bible Experience (CBE) Three CBE groups, comprising about 30 people, meet weekly
to read the Bible (in CBE format) and discuss it together. We believe reading the Bible and
seeking/ sharing a deeper understanding of what it contains is the most fundamental element of each
individual's faith journey.
Community Youth Clubs These clubs within our local communities of Clonduff and Clarawood have
continued throughout 2023. The clubs run across 3 sessions (Monday and Friday night in Clarawood
// Friday night in Clonduff in partnership with the Clonduff Community Association) for approximatelv
48 weeks a year. We have 59 children aged 7- 12 and 24 teens aged 12 - 18 currently registered and
attending throughout the year. This was sUPPOrted by 2 part-time Youth Support staff and 13
volunteer leaders who planned and delivered a programme that included games, crafts, trips, sports
and group work in order to contribute to the personal, social and spiritual development of children
and young people.
Crèche runs on Sunday mornings alongside church, for babies and toddlers from 0-3yrs. It provides a
nurturing environment for children up to nursery age during the morning se￿iCe and provides age-
appropriate activities and regular bible Story time. Attendance ha5 increased lately, with an average
of 15-17 children per seNice. Activities include storytelling, arts a nd crafts, puzzles a nd outside play
time, encouraging children's social development. Our volunteers ensure a safe and welcoming space
for all of our children, and we try and have some quieter, calm time during a small snack and drinks
break. Recent feedback from parents has been very positive and we are pleased to provide this safe
space for the youngest members of our church family.
Foodbank continues to operate on Tuesday and Thursday afternoons as a satellite of Dundonald
Foodbank, in association with Trussell Trust. The Foodbank mission statement is, 'Inspired by the
example of Jesus, we seek to Support those in need within our community and help people connect
with Him". We do this byoffering food, a listeningear, prayerand information.This work isgenerously
supported by our congregation and other local individuals and organisations. We have 15 volunteers
and staff involved in the ministry and in 2023 we distributed 793 food pack5 which helped feed
approximately 2,500 local people in need.
Friend5hlp Group The purpose of the group is to encourage friendship and fellowship and give
opportunities to our senior members to visit new places, through our summer coach trips, and enjoy
a variety of speakers and activitie5 in the autumn and winter months. Following an April Afternoon
Tea, we offer a varied programme of seven visits by coach during the summer months, when church
activities have stopped, with an average attendance between 40 and 45. During autumn and winter,
we arrange fortnightly meetings, offering physical exercise5, refreshments and a variety of speakers
and activities, With an average attendance of 25. 58 of the 65 members attended the Christmas dinner.
Girls, Brigade We have had a fantastic year at GB during 2023, continuing in our mission to encourage
the next generation of girls to Seek, serve and follow Christ in their l ives. Each Thursday night we have
had approximately 110 girls through our doors, from 3 years old right up to 18. Our team of devoted
leaders plan engaging activities each week - as always singing, art, bible study and baking are GB
favourites. A highlight of the year for older girls was a trip to Colin Glen while our younger girls enjoyed
their annual trip to the fire station.
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Presbyter
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ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church in Ireland
Griefshare 2023 was a very quiet year for Griefshare, although we had several course5 on offer no
one attended, possibly due to the fallout from the pandemic.
Home Groups Home Groups provide a special opportunity for spiritual growth, support and
encouragement and during 2023 we had 22 home groups within Orangefield with a total
membership of over 220. Highlights for the year include 2 new young adults, group5 and a number
of new members for a range of ages and stages. We are planning for ongoing growth in membership
and are expectant for how our wider vision for Deep Connections, Spiritual Formation,
Compassionate Generosity and Courageous Pioneering will bring further life and depth to thi5
valuable ministry.
INSPIRE is a Football and Creative Arts week that is run for a week in July for children and young
people. In 2023 we had 82 children aged 7 - 12 registered. The programme consisted of teamwork,
football skills, matches, dancing, crafts, bakin& STEM, music and drama. This was supported by a
team of over 25 volunteers who planned and delivered activities that supported the physical and
mental health and personal development of children and young people. We also brought in local
experts to train up and deliver specific areas of speciality i.e. football and dance.
JAM is a summer scheme for children and teenagers. It runs for one week during the month of
August. In 2023, we had 257 registered children aged 5- 11 {daytimel and 140 teens aged 11- 16
leveningl attending across 3 location5 Iorangefield, Clonduff and Clarawood) with an average
attendance of 317 children and young people every day for 5 days. This was Supported by over 70
leaders. We also ran a junior leader training programme within this week for 40 young helpers aged
11-16. The programme was a week filled with singing, stories, crafts, games, team building and FUN
when children and young people got to hear the amazing story of Jesus.
Oran8e Pips is our pre-school playgroup. Our aim is to provide a happy, caring and stimulating
environment. We welcome children from all section5 of the community, with up to 24 attending per
session. We currently run 5 sessions weekly and have 42 children attending across the week. We had
consistent staff team in 2023 with the playgroup manager continuing to develop the team and
playgroup and hoping to expand the staff and recruit volunteers in 2024 to meet the changing needs
of the children attending.
Presbyterian Women Our PW group continues to meet every month. It has been lovely to welcome
over forty ladies at each meeting with Some attending for the first time and to see returning members.
We have had a variety of speakers over this year's session who have all been well received by our
members. Supper is served at the end of each meeting. We appreciate the support given to PW by the
church.
Rainbow Guides meet on a Monday night with an average attendance of 12 girls. During 2023 we had
a visit from Cats Protection and Jo Jingles, went 10 pin bowling and had educational visits to Knock
Fire Station and Belvoir Forest Park. The Minister came along to tell the girls all about the Easter
Story. We did badge work and attained our Agility, Drawing and First Aid Stage l and 2 badEes. We
went to the Christmas Panto at Stranmillis College and attended the Girlguiding Division Carol
Service. We also made different crafts, e.g., painted stones for hiding in Orangefield Park, made
jewellery, planted bulbs, decorated pancakes and cupcakes.
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ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
SALT is our Sunday school that meets during the morning service, and has 4 main priorities.
l. Word - we will try to improve children's biblical knowledge and understanding. We are focusing on
the life of Je5US U51 ng the Energize resource.
2. Presence - we will enable children to develop confidence in prayer. We aim to pray with and for the
children each week.
3. People we will try to develop warm and caring relationships. We try to give time to help the
children to get to know each other. We had a Christmas Party and a trip to 5treamvale Farm.
4. World- we will encourage children to live outtheirfaith. This year we were able to take part in the
Samaritan's Purse Shoe Box appeal.
We have 18 leaders, 3 worship leaders, 71 children registered and an average attendance of 34 per
week
LIGHT is the weekly Sunday programme which takes place during the morning service for those
between 10 and 13 years old where age-appropriate Bible teaching is provided using presentations,
group discussion and interactive activities. Over the past year, the average attendance was around 16
children per week and the programme followed a number of teaching series, including lookin8 at Old
Testament characters and what it means to live as a Christian.
SNYF - In the past year, our Sunday Night Youth Fellowship {SNYFI has seen over 30 young people
attend each week. Our evening5 begin with some active games in the Parke Hall before moving to the
Youth Room. We have dedicated time to worship and prayer, aiming to encourage a deeper
relationship with God. Our teaching session5 have delved into understanding our faith and its
relevance in our da ily lives, providi ng opportunities for discussion. Empha5i5ing missions has helped
to broaden our perspective and actively consider ways to serve our community and beyond.
Additionally, inviting church members to share their stories has helped to inspire and encourage,
creating deeper connections with the wider church family.
Tots & Co Clarawood runs weekly during term time In the OAK Centre, with numbers varyin8
between 8-16 adults accompanied with a child or children lusually no more than 3 per adult). This is
a space that a I lows the pa rentlcarer to create bonds with their child/children doing crafts, singalong
and imaginary play. The activities help babies/toddlers engage with other children which helps to
develop their Social skills and build confidence in the children. This space also creates friendships
with other parents/carers to help eliminate loneliness. Most activities will have a faith-based theme
to them.
TnC@OPC on average ha5 30 attendees. We meet every other week and provide a relaxed,
safe space where tots and their carer5 chat, sharing stories and experiences over a cuppa. As
volunteers we provide a listening ear and support.
VOLUNTEERS
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by
serving on committees and helping with organisation5 and other church activities. Without them. we
would not be able to offer Many of the services outlined above.
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ORANGEFIELD PRESBrfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to it5
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
Ithe Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and
moral development and opportunitie5 for response to Bible teaching. In turn, this framework lead5 to
practical expre55ions of Christia n beliefs and standards in the local community such as through the
care of those in need l includin8 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. At time5, local delivery is
facilitated by central resources. Public access is made known through the use of noticeboard5, printed
material, press advertisement, websites, and social media.
The benefits are demonstrated through regular evaluation of the service5 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 familie5, Other individuals that the Presbyterian Ch u rch 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 other secular organisations, charities and
individual members of the public.
The Kirk Session has had regard to the Charity Commission's public benefit requirement statutory
guidance.
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ORANGEFIELD PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
FINANCIAL REVIEW
The congregation's main source of income continues to be the generous contribution from our
members. There were 361 contributing families during the year 1365 in previous year, 2022).
Donations received from the Freewill Offering totalled £304,832 (£318,173 in previous year, 2022).
Other Donations & Gifts decreased when compared to the previous year - £44,459 in 2023 {2022 -
£141,275). This was mainly due fundraising efforts for the Ukraine Anniversary appeal in the prior
year.
Total Income of the congregation during the year was £699,645 compared to £845,723 in the previous
vear.
Total expenditure decreased in the year from £918,411 to £893,816.
This year, donation5 distributed to other charities decreased from £219,317 in 2022 to £118,626 in
2023.
There was good news for the Building Fund in 2023. At the start of this financial year, the loans used
to finance the construction of our church building stood at £259,242. At the year ended 31 December
2023, this debt stood at £83,205.
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 congregations and the financial activities for that year. In
preparing the financial statements the Trustees are required to:
select suitable accou nti ng policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
prepare the fina ncia I statements on the going concern basis unless it is ina ppropriate to presume
that the Funds will continue in operation.
The Trustees 3re responsible for keeping adequate accounting records that are suff icient to show and
explain the funds, tra nsaction5 and disclose with reasonable accuracy at a ny time the f inancial position
of the congregation and enable them to ensure that the financial statements comply with the
Statement of Recommended Practice "Accounting and Reporting by Charities11 January 2015)". They
are also responsible for safeguarding the assets of the congregation and hence for taking reasonable
Steps for the prevention a nd detection of f raud and other irregularities.
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ORANGEFIELD PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
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 on80ing basis the
congregation's current activities and other financial commitments.
RESERVES POLICY
The Trustees approved the following as the Reserves Policy, based on the recommendation of the
Treasurer and Finance Team;
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 endeavour to hold at
least 2 months, normal expenditure1£50,000).
Loan repayments: It is the intention of the Trustees to retain 2 months, loan repayments in the
Building Fund a/c. This affords the comfort that, should there be a shortfall in monthly loan
repayments, they would be in a position to make up the difference in the short term.
Assets: A church asset register is in place and will be updated monthly. A rolling replacement schedule
is in place for major 355et5.
At the year-end the free reserves (excess of unrestricted current liabilities over current asset51 were
in deficit by £120,030. This has not met the leve15 identified within the current reserve policy. The
reason for the negative free reserve position is due to the annual loan repayment commitment that
was required for the construction of the church building. An optimal level of working capital will be
maintained to meet the Ministry, staffin8 and congregational running costs and will support a
medium-term goal of full repayment of the church building loan. On final completion of the loan
repayment additional surplus reserves will go towards meeting the reserve policy.
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ORANGEFIELD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
RISK REVIEW
A review of major risks has been undertaken by the Trustees and systems and procedures are being
implemented to manage identified risks. The principal risks are in relation to the likelihood of
reputational damage and financial risks associated with the expectation of ongoing financial support
from member5. We have agreed a Risk Management Policy and have compiled a Risk Register to
ensure that these risks are mitigated by the Trustees and the Congregational Committee, regularly
monitoring the various activitie5 of the congregation at stated meetings and by encouraging members
in their regular giving.
Approved by the Klrk Session at a meeting on 10 June 2024 and Signed on its behalf by
[Namel
[Name]
[Date]
IDate]
IC) J
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