Charity Commission for Northern Ireland Registration Number: NIC104554 BLOOMFIELD PRESBYfERIAN CHURCH A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees, Annual Report and Audited Financial Statements for the year ended 31st December 2023 Diamond ChartEredAttouTrtsDtsand le•TeAdr Skillen SinclalrHou5E, 89/L•I iIDy¥IA¥eiiuE tTI IFE
( Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE C¢)ntents Page (51 Charity Information Trustees. Report Independent Auditorfs Report Statement of Financial Activities Statement of Financial Position (Balance Sheet) io Statement of Cash Flows li Note5 to the Financial Statements 12-18 Diamond CharttredACffi54nd R##trtdAudknr Page J of18 '* Skillen 891101 Roy4JAvenME BElfast BTI IFE
, Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE Infomiation REFERENCE AND AOMINISTRATIVE INFORMATION Chartty Narne Bloomfield Congregation of the PresbytÈrian ChLtrth in IrÈSand Charity Commission for Nl Registration Number NIC104554 Operational Address 447 Beersbridge Road Belfast BT5 5DW Charity Trustees IKirk Session) Rev Frank Sellar Mr David Bell Mr Kenny Chambers Mr James Cousley Mr Brian Crooks Mr Alan Galbraith Mr Geoff Gordon Mr James 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 Eli23beth M.E. Lewis Mr Colin Ma8uirÈ Mrwillam Mccord Manson Mrjames Mcclure Mr Malcolm Mcclure Mr Stephen McDonald Dr Neil McDou8all Mr john McKibbin Mr Brian James McNarry Mr Thomas Carlisle Reid Mr firk David Shilliday Mr Andrew 5hott Mr lan Simons Mr Graham Simpson Mr5 Jill Simpson Mr Adam Cameron Smyth Mr Michael Stoneman Mr David Thompson Elders who retiredin the Mr5 Susan Giffen121 Nov 231 or dets who resi ned in the eor Mr john Am15trong121 Feb 231 MANAGEMENT INFORMATION Principal Office Bearers Rev Frank Sellar Mr Andrew Shott Mrs Rebecca Foster MINISTER CLERK OF SESSION TREASURER OTHER INFORMATION Independent Audltor Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House 891101 Royal Avenue Belfast BTI IFE Bankers Vlster Bank Mited Connswater Branch Arches Retail Park Belfast BT5 4AF Diamond Dlardond&Skllie CharteredA0f4Dtslj Rew#dedAudxor '* Skillcn sinclairHLTru5e.8¥1101 RoyalAYEnue BeltsstBfi IFE Page 2 of J8
l Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE Trustees, Report for the year ended 31st December 2023 The Trustees present their report and the financial statements for the year ended 31st December 203. REFERENCE AND ADMINISTRATIVE DETAILS The Organisation is a Charity, registered with the Charity Commission for Northern Ireland, number NIC104554. The Board of Trustees of the charity is called the °Kirk Session-. Members of the Kirk Session are known as "Elders" The names of the present Elders, and any past Elders who served during the year, are w-ven on ge 2. together with the names of the charity's external advi50rs. sTRUVRE AND MANAGEMENT The Kirk Session The charity tnjstees of the con8re8ztion are the members of its Kirk Session. Under the congregation's governing document. The Code, the book of the constitution and Bovernment of the Presbyterian Church in Ireland. the Kirk Session seeks to watch over and promote the 5piritu81 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 ha5 delegated to its Congregational Committee the temporal affairs of the congregation including admini5terin8 all funds and property belonwng to the congregation. Members of the Kirk Se55ion are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained mintster and the rulin8 elders of the congregations. All members are entitled to propose, speak and exercise equal votes at rneetin85. except that the Moderator. the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held generally eitht times a year. To be chosen for the office of the eldership in the con8re8ation 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 Se55ion. Member5 are elected if they obtain tWLFthirds of those who vote. Presbytery Under the Presbyterian Church in Ireland forrn of 8ovemance the corporate oversight of a congregation is the responsibility of a Presbytery whith superintend5 generally the spiritual and temporal affair5 of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Bloomfield Presbyterian Church has been assigned to the East Belfast Presbytery of the Presbyterian Church ir¢ Ireland. The membership of the Presbytery consists mainly of the actNe minister5 of tongregations assigned to it by the General Assembly. minister5 who have retired from active duty and an elder appointed by the Kirk Session of each congregation. The General Assemblv The General Assembly is the supreme court of the Church. representing in one body the whole Church and acting as it5 Supreme legislative. administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted durtng the first week in June for worship to conduct it5 business. At the end of business it Is di5501ved. The membership of the General Assembly con515ts mainly of the artive ministers of each con8reKation. retired ministers and representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE Bloomfield Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the widef body of Christ is grounded in the Scripture5, and exists to love and honour God through faÉth in His Son and by the power of His Spirit, and to enable her member5 to play their part in fulfilling God's mission to our world. The congregation's mission purpose is to'Know Jesus and share hi5 love.. We seek to know Jesus Christ by bein& a vibrant and inclusive worshippin8 community, a prayerful and obedient people, and a congregation that take5 the Bible seriously as the trustworthy 8uide for believing and living. We seek to share Jesus. love by building loving relationship5 Wlth each other and ministering to each other. reathing out in mission to our rbeighbourhood and beyond, livÈng as a generous. and welcoming communty that is easy to become part 0. conYd.../ Dkntht&SklU¢ Diamond Ch4rtereé AC¢ounLints4IR¢pr<dAdffor Page3 of18 Skillen SInC1r Hou 891101 wAnUt BElfAstwri IFE
, Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE God has revealed Himself to us as our loving Heavenly Father. He has sènt His Son to bè our Saviour and He has granted us His Holy Spirit to make us more like Jesu5 individually and corporately. and to lead us in His mlssion to the world. We seek to live out our faith through commitment to God in lively worship. to the Bible in obèdient di5ciple5hip, to sharing the good news of Jesus in faithful evangelism. to the wodd in compassbonate msssion. to one another in carin8 fellowship. To these ends. we want every member of our coversant family to grow as a faithful disciple of Jesus Christ whose lrfe is based on the Bible, whose ambition5 are centred in Christ and whose heart 15 passionate about people. AcnvmES AND OBJEcfivES The congregation meets for worship every Sunday and visitor5 are welcome to join. The Sacrament of the Lords Supper is observed on Several occasions during the year and all those who have been baptised and who have made 3 profession of faith in the Lord Jesus Christ are admitteil to the Lord's Supper. The congregation hold5 regular bible study meetings and has a wide range of organisations including for children, youth and adults. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each ndaY at Ilarn and 7pm. During the week the Bible Study provides an opportunity for members to meet together for fellowship. to study the scriptures and for a time of prayer. Livestreaming of 5ervites to homes and conductin6 meetings online, supplemented meeting at the church premises. A5 well as regular services during the year we acknowledged God's gift of new life at Sacraments of Baptism, we conducted marriage services and gave thanks for faithful service and sought to comfort those who have been bereaved during the year. Pastoral care The church sou8ht to help members and the people in our community through a variety of different initiatives, including the offering of pastoral care and practical 5upporL Missim 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 congregation 5UPPOrts the United Appeal for Mission which 15 J central fund of the Presbyterian Church in Ireland. This fund enables con8re8ations to 5UPPOrt the wider mission of the denomination and to do rnission and outreach on denominational basis beyond what the con8re8ation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas. assists con8regations with the deployment of locally based staff, enables church plantin& provides yant 5UPPOrt for the upkeep of church premises, assist with the running costs of Union Theological College, the Church'5 training college for ministry students, and financially support5 congregation in the area5 of worship, discipleship, global mission, outreath, leadership and pastoral care. Presbytery The congregation was represented at the regular meètings of Presbytery by our minister and one of the Èlders. This provides an imponant link between the congre8ations and the wider struttures of the church. General Assembly The minister and one of our elders were nominated to attend the mÈetÉng of the General Assembly of the Prèsbyterian Church in Ireland held in Assembly Buildings. Belfast, 4nJune. Propertv The church had completed a major development project in 2020 to extend and refurbish the church halls. The work ha5 been funded thro¢Jgh a combination of cash reserves and a bank loan. Good progress was made on fund raisin8 during the year for this development project. General Upkeep of the church and the manse continued throughout the year. Organisations Church organisations continue to be effective in working out the purpose of the church by providin8 much appreciated programmes of activities for a range of people. Volunteer5 The Trustee5 wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. conYd.../ Diamond Charf¢Te4 hccounLinLI4IA¢10r#dAudlWT Page 4 of18 Skillen 5Cr Houge.891IOI YlAve4lwE 8eifastBTI LFE
, Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE PU8LIC BENEFIT STATEM£iir The Presbyterian Church in Ireland meets the public benefit requirement by providin8 benefit to its members and thè general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefrts which flow from the purposes of the Church indude the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards Ithe Westrninster Confession of Faith and the Shorter and Larger Catechisms) leading to spirstual and moral development and opportunities for response to Bbble teaching. In turn. this framework leads to practical expressions of Christian beliefs and standards in the local community such a5 through the care of thosè in need lincludirtg thè sick, disabled and bereaved). Generally the above benefits are delivered locally by con8regations and their members. Of are facilitated through presbyterie5 or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is madè known through the use of notice board5, printed material, pre55 advert15ement.web51te5. and Social media or in other ways. Thè benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their familie5, and members of the public. The purpose does not lead to hami. The only private benefit flowing from our purpose is related to Ministers, Mi55ionarie5, 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 furthèr our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are member5, their families. other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral seNices are provided and other communitie5 throughout Northern Ireland. the Republic of Ireland, and world-wide which benefit from our engagement with and support for both Christian and other secular org3ni53tions, charitTres and individual members of the public. The Kirk Session has had regard to the Charity Commissions public benefft requirement statutory guidance. FINANCIAL REVIEW The congregation's matn source of income is members, contribution5 through the Weekly Freewill Offering. There were 369 regular contributors during the year12022.' 3531 dorbating a total of £354,33512022.. £355.8931 via Recorded Givin8S. Total Income of the tongregation during the year wa5 £532.14212022: £510,335). Total expenditure of the congregation during the year was £450,20712022.. £434,780). RESPONSI8ILmES IN RESPEcf OF THE FINANCIAL STATEMENTS The Trustees are responsible for preparing the Annual Report and the financial statemerits 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 3nd fair view of the state of affairs of the charity and the financial activities for that year. In preparing the financial statements the Trustees are requiEd to:_ Select suitable a¢¢ountÉng policies and then apply them consistèntly- Observe the methods and principles in the Charitie550RP,. Make judEements and estimates that are re350nable and prudent- State whether applicable accountin8 5tsndards have been followed subject to any material departure5 disclosed and explained tn the financial statement5. ond Prepare the ftnancial statements on the going concern basis unless it 15 inappropriate to presume that the organisation will continue to function. The Trustee5 are responsible for ensuring that the ConggatiOn keeps proper accounting records that are sufficient to show and explain the funds transartions and which disclose with re350nable accuracy at any time the financial position of the congregation and to enable them to ensure that the financial statements comply with the Charities SORP- Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151. They are also responsible for safeguarding the a55ets of the congregation and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that.. The congregation is operating efficiently and effectively.. All a55ets are safeguarded a8ainst unauthorised use or disposition and are properly applied. Proper records are maintained and financial information used within the congregation, or for publication, is relioble,'¢7nd The congregation tomplies with relevant laws and regulations. conYd.../ Diamond ChirteredAttounfantsand Reer¢Adrt0r Skillen SlnclèirHouK /101 ROyAVeIlE B¢Ifartl IFE Page5 of 18
(*, Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE Statement as disclosure to ourlndependent auditor In so far a5 the Trustees are aware at the time of approvtn8 our trustees, annual report.. there 15 no relevant information. being information needed by the independent auditor in connection with preparing their report, of which the chariws independent auditor is vnawafe- ond the Trustees. having made enquiries of fellow Trustees and the chartty's independent auditor that they ought to have individually taken. have each taken 311 steps that he/5he 15 obliged to tske as a trustee in order to make themselves aware of any relevant information and to establish that the independentauditor 15 aware of that information. GOING CONCERN The activities of the ConggatIon a dependent on ongoing contributions from its members. The Trustees are of the oplnion that the congregation has sufficient resource$ 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 5UPPOrt from members to fund on an ongoing basis the congregation's current activities and other financial commitments. RESERVES POLICY The Trustees believe that the congregation should hold finanoal reserves because.. It has little endowment fvnding and i5 currently dependent for intomè upon donations from yèar to year which are subjèct to review. It requires protection against and the ability to continuè operating despbte unforeseen setbacks-ond It requires the ability to be able to take advantage of change and opportunitie5 to further its objertives. The Trustees have Considered the Iè1 of unrestricted reseryes 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 months operating Costs calculated and reviewed annually. Reserves should be built up to the desired level in stages consistent with the charivs overall financial position and its need to maintain and develop its charitable activsties. The level of the 8eneral fund stand5 at £72.773 12022.. £78.9201. With operating Costs lon unrestrirted funds onlyl currently amounting to approximately £280,0(K) per year. this would mean a tsrget reserve balance of beljveen £70,000 and £140,000. The resetves held are therefore within the Reserves Policy range The Trustees consider that the current level of reserve5, taken together with the current level of income mean that the charis current level of reserves is adequate for its requirements Details of the ChariW5 funds are shown in Note 15. An analysis of the Charl5 net assets between the funds is given in Note 13. The Elder5 consider that sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with any restriction imposed. RISK REVIEW The Tfustees recognize their responsibility forthe identification and management of risk. The TTU5tees have irnplemented sy5tem5 and procedures to manage identified ri5k5. The principal risks are in relation to the likelihood of reputation31 damage and financial rÈ5ks associated with the expectation of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee. regularly monitoring the various activities of thè con8re8ation at stated meetings and by encoura8ing rnembers in their re8ular 8iving. INDÉPENDENT AUDITOR5 Diamond & Skillen Chartered Accountants wère reappointed as the chariws statutory auditors on 19th Marth 2024. This report was approved by the Trustee5 on 19th March 2024 and signed on its behalf by- F Sellar Minister A Shott Clerk of Session Diamond Chart¢redAccounrarttsandR¢OX¢r¢dAuJtlDt (&Skillen Sln¢&ir House. 891101 AalAve Belf45¢PTI IFE Page 6 of J8