Charity Commission for Northern Ireland Registration Number: NIC104554 BLOOMFIELD PRESBYTERIAN CHURCH A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees. Annual Report and Audited Financial Statements for the year ended 31st December 2022 l)ilc inoii(I Ch•rt*r¢dAffountantsaTrdRetyttEredAdIlor -' Sk'illci] S1ncLilrHo. 891101 AoyalAvenue WastFTI IFE
Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE Contents Page Isl Charity Information Trustees, Report Independent Auditorfs R@port Statement of Financial Artlvities Statement of Financial P051tion (Balance Sheet) io Statement of Cash Flows li Notes to the Financial Ststements 12-18 ljidmond DJarJbomd&Skilleh ChtsrtertdAcLwnLryntsalld RwwredAudltor ' %killcn sItrN0jst,a91Jol ftwlAvenue BeifasttrTi IFE Page l of18
Bloomfield PRESBYTERIAN CHURCH .'rfj'...TO KNOWJESUS AND SHARE HIS. LOVE Inforrnation REFCRENICE AND ADThll.INISYRATIV# INrORIVIATION Charity Name Bloomfield Congregation of the Presbyterian Church in Ireland Charity Commi ission or Nl Registration Plumber NIC104554 Operational Address 447 Beersbridge Road Belfast BTS 5DW Charity Trustees IKirk Session) Rev Frank Sellar Mr John Armstrong Mr David Bell Mr Kenny Chambers Mrjames Cousley Mr Brian Crooks Mr Alan Galbraith Mrs Susan Giffen Mr Geoff Gordon Mr Jarne5 Gordon Mr Paul Gregg Mr Ken Groves Mrs Sharon Groves Mr Mark Harbinson Mr Peter Huey Miss Karen Jardine Mr Mark Keown Mr Geoffrey Kernahan Mr Trevor Lee Mrs Elizabeth M.E. Lewis Mr Colin Maguire Mr Willam Mccord Manson Mr James Mcclure Mr Malcolm Mcclure Mr Stephen McDonald Dr Neil MtDougall Mrjohn McKibbin Mr Brian James McNarry Mr Thomas Car1151e Reid Mr Kirk David Shilliday MrAndrewShott Mr lan Simon5 Mr Graham Simpson Mr5 lill Simpson MrAdam Cameron Smyth Mr Michael Stoneman Mr David Thompson Elders who retldIn the eor Prof. Adrian Emest Long Ideddl MANAGEME INFORMATION Principal Office Bearers Rev Frank Sellar Mr Andrew Shott Mrs Rebecca Foster MINISTER CLERK OF SESSION TREURER OTHER INFORMATION Independent Auditor Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House 891101 Royal Avenue Belfast 8T1 IFE Bankers Ulster Bank rnited Connswater Branch Arches Retail Park Belfast BT5 4AF Diiimorid DIAmoMd&SWlle CharteredArwuntsnrsatsJReo#erJAudirDr Skillen SIKlalrH0use.8gItOl RoyalAvthuE BelfJstBTL IFE Page 2 of18
Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE TrusteÈ5' Report for the year ended 31st December 2022 The Trustees present their report and the financial ststement5 for the year ended 31st December 20. REFERENCE AND ADMIKTISTRATIVE DETAILS The Organisation is a Charity, registered with the Charity Commission for Northern Ireland, nurnber NIC104554. The Board of Trustees of the charity 15 called the 'Kirk Session" Members of the Kirk Session are known as "Elders" The names of the present Elder5, and any past Elders who Served during the year, are given on page 2, together with the names of the charity's external advisors. sTRUuRE AND MANAGEMÉNT The Kirk Session The charity trustees Df the congregation are the members of it5 Kirk Session. Under thè 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 Conggation who are within its bounds. It ensures pastoral care 15 in place in the congregation and seek5 to further the contribution of the Church to Christian witness and service in the local community- The Kirk Session has delegated to it5 Congregatlonal Committee the terllporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session arè eK-officio members of the Congregationzl Committee. The Kirk Session consists of the ordained minister and the ruling elders Df the congregations. All rnember5 are entitled to propose, speak and exercise equal vote5 at meetings, except that the Moderator, the ministers in active duty in the Congregation. has no dèliberative but only a casting vote. Stated meetings of the Kirk session are held generally èight time5 a year. To be chosen for the office of the eldership in the congrègation a person must be a voting mernber 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. presbèry Under the PsbyterI3n Church in Ireland form of govemance the corporate oversight of a congregation is the responsibility of 3 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. 8loomtield 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 as tts supreme legislative. administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to ccinduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation. retired ministers and representstive elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE Bloomfield Presbyterian Church is a tongregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as 3 Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in Hi5 Son and by the power of His Spir*L and to enable her members to play their part in fulfilling God's mi55ion to our world. The congregation'5 n715sion purpose is to 'Know Jesus and share hi5 love,. We seek to know Jesus Christ by bein& a vibrant and inclusnie worshipping communty, a prayerful and obedient people, and a congregation that takes the Bible seriously as the trustworthy guide for believing and living. We seek to Sha Jesus, love by building loving relationships with each other and ministering to èach other, reaching out in mission to our neighbourhood and beyond, living as a generous, and welcoming community that is easy to become part of. conYd.../ D&th0nd&S1[e I)Id0nd ChArter¢dPxrountanrsand Reo#eYedkndStor Skillen SthchlrHow¢. 89ILOI RoyalAwr FeifastFTi IFE Page 3 af18
Bloomfield PRESBYTERIAN CHURCH TO KNOW JES.US AND SHARE HIS LOVE God has revealed Himself to us as our loving Heavenly Father. He has sent His Son to be our Saviour and He has granted us Hi5 Holy Spirit to make us more like Jesus individually ènd corporately, and to lead us in Hi5 mission to the world. We seek to live out our faith through commitment to God in lively worship, to the Bible in obedient discipleship, to sharing the good news of Jesus In faithful evangelism. to the world in compassionate mission, to one another in caring fellowship. To these end5, we want every rnember of our covenant family to grow 35 a faithful disciple of jesus Christ whose life is based on the Bible, whose ambitions are centred in Christ and whose heart15 passionate about people. AcfiviYiFS AND OBJECTIVES The cOnggation meet5 for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord5 Supper is observed on 5ever31 occasions during the year and all those who have been bapt15ed and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a wide range of organisations including for children, youth and adults. ACHIEVEMENYS AND PoRrORMANCE WorshÈp and prayer The congregation normally meets for worship each Sunday at 11am and 7pm. During the week the Bible Study provides an opportunity for mèmbers to meet together for fellowship. to sttsdy the scriptures and for a time of prayer. Livestreaming of Services to homes and conducting meetings online, supplemented meeting at the church premises. As well as regular services during the vear we acknowledgecl God's gift of new life at Sacraments of Baptism, we conducted marriage seNices and gave thanks for faithful seryice and sought to comfort those who have been bereaved during the year. Pastoral care The ehurch sought tD help mernbers and the people in our community through a variety of different initiatives, including the offering of pastoral care and practical support Mission and outreach At a congregation level the church is involved in a wide range of mission and outreach activities in the local parish, across Belfast city and beyond. The congrÈg8tion supports the United Appeal for Mission which is a ntral fund of the PSbYterlan Church in Ireland. This fund enables congregations to support the wider rni5510n of the denomination and to do mission and outreach on denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at horne 3nd Dverseas, assists congregations with the . deployment of locally based stsff, en3ble5 church planting, provides grant support for the upkeep of church pr@mTses, assist with the running c05t5 of Union Theolo@cal College, the Church's training college for ministry students, and financially supports congregation in thè areas of worship. discipleship, global mission. outreach. leadership and pastoral care. Presbytery The congrègation wa5 represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General A55embly of the Presbyterian Church in Ireland held in Assembly Buildings, BeFFasL injune. Property The church had completed a major development project in 2C>20 to extend and refurbish the church halls. The work has been funded through a combination of cash reserve5 and a bank loan. Good progress was made on fund raising during the year for this development projett. General upkeep of the church and the manse continued throughout the year. Organisations Church organisations continue to be effective in working the purpose of the chvrch by provTding much appreciated programmes of activities for a range of people. Volunteers The Trustees wish to acknowledge their deep apprèciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. conYd.../ &SkllknJ l)iamoricl ChJrtered Accou¢#tsTrd etrEdAlirOT -' Skillcn SlactslrHou*,fv31llll RoyalAveDue Beifa#BTi LFe Page 4 of18
Bloomfield . PRESBYTERIAN.CHURCH TO KNOW JESUS AND SHARE HIS LOVE PUBLIC BENEFIT STATETrM¢N I The Presbyterian Church in Ireland meets thè public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Je5U5 Christ through the advancèment of lIgIOn. Thè direct benefits which flow from the purposes of the Church include the gaining of an understsnding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter 2nd Larger Catechismsl leading to spiritual and moral development and opportunities for rÈspon5e to Bible teaching. In turn, this framework leads to practical èxpressions 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 lo¢ally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centr311y. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of notice boards, printed material, pre55 advertisemÈnt,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 familiÈs, and rnembers of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesse5, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. Howèver, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the cornmunity in which pastoral sewice5 are provided and other communities throughout Northem Ireland, the Republic of Ireland, and world-wide 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 Commissions public benefit requirement 5tatutDry guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 259 regular contributors during the year12021= 3211 donating a total of £355,89312021'. £387.1601 via Recorded Givings. Total Incorne of the congregation during the year was £510,33512021.. £536,851). Total expenditure of the congregation during the year was £434,78012021: £376.0161. RESPONSIBILITIES IN RESPECT OFTHE FINANCIAL STATEMENTS The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Genèrally 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 aff3irs of the charity and the financial activities for that year. In preparing the financial statements the Trustees are requiEd to:_ Select suitable accounting policie5 and then apply them consistently,. Observe the methods and principle5 in the CharitiesSORP,. Make judgements and estimate5 that are reasonable and prudent. State whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements- and Prepare the financial statements on the going concern basis unless it is inappropriate to presumè that the organisation will continue to funttion. The Trustees are responsible for ensuring that the congregation keeps proper accounting records that are sufficient to show and explain the funds transactions and which disclose with reasonable accuracy at any time the financial p051tion of the congregation 2nd to enable them to ensure that the financial staternents comply with the Charitie5 SORP- Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordanTr with the Financial Reporting Standard applicable Tn the UK and Republic of Ireland IFRS 1021 (effective l January 20151. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detertion of fraud and other irregularitie5 and to provide reasonable assurance that.. The congregation is operating efFiciently and effectively; All assets a safeguarded against unauthorised use or disposition and are properly applied,. Proper records are maintained and tinancial information used within the congregation, or for publication, is reliable,'ond The congregation complies with relevant laws and regulations. cont'd...I Dlarnond&Sldlt l)iami)iid CharteredAcrDuntanrsaj RegtsteredAdtrQr %killcn SILthlrHDux, 691101 RoYalAvenr Bpifastm IFE Poge 5 of18
Bloomfield I PRESBYTERIAN CHURCH, TQ KNOW JESUS AND SHARE HIS LOVE Stcltement os disclosure to our indEper>dent exominer In $0 far as the Trustees are aware at the time of approving our trustees, annual report.. there is no relevant information. being information needed by the independent examiner in connection with preparing their report, of which the charity's independent examiner 15 unawa. und the Trustees. having made enquiries of fellow Trustee5 and the charity's independènt examinèr that they ought to have individually taken, have each taken all step5 that he/5he is obligèd to takè as a trusteè in order to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information. GDING CONCERN The activities of the congregation a 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 d3tÈ 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 cornmitments. RESERVES POLICY The Trustees believe that the congregation Should hold financial reserves because.. It has little endowment funding and is currently dependent for income upon donations from year to yearwhich are subj@ct to review. It requires protection against and the ability to continue operating de5Plte unforèseen setbacks-ond It require5 the ability to be able to take advantage of change and opportunities to further its objectives. The Trustees have considered the level Df unrestricted reserves that it is appropriate to hold taking account of current and ongoing commitments. It is the policy of the Trustees to hold the equivalent of between three and six month5 operating costs calculated and reviewed annually. Reserves should be built up to the desired level in stages consistent with the charity's overall financial position nd its need to rnaintain 3nd develop its charitable activities. The level of the general fund stands at £78,920 12021.. £76,516). With operating costs lon unrestritted funds only) currently amounting to approximately £283,000 per year, this would mean a target reserve balan of between £70,75D and £141,SOO. The reserves held are therefore within the ReseThes Policy range The Trustees consider that the current level of reserves, taken together with the current level of income mean that the CharlS current level of reserves is adequate for its requirements Details of the Charity'5 fund5 are Shown in Note IS. An analysis of the Charity'5 net assets between the funds is given in Note 13. The Elder5 consider that sufficient resources are held in an appropriate fomi to enable each fund to be applied in accordance with any restriction imposed. RISK REVIEW The Trustees COgnize their responsibility for the identification and management of risk. The Trustees have implernented systems and procedures to manage identified risks. The principal risks are in relation to the likelihood of reputational darnage and financial risks associated with the expettation 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 member5 in their gUlar griving. INDEPEhiDENT AUDITORS Diamond & Skillen Charted Accountants were appOInted as the charity's statutory auditor5 on 22nd March 2022. This report was approved by the Trustees on 21st March 2023 and signed on its behalf by: J)oty F 5ellar Minister A Shott Clerk of Session DlaDwnd&Skhilt l)iainond Chart¢red Accountantsand Re0trAudknr %killen SlnctsSr House. 89/LOI Roy71Avtnut BeifaStgTI IFE Page 6 of18