an Cregagh Presbyterian Church a congregation of the Presbyterian Church in Ireland Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered with the Charlty Commission for Northern Ireland NIC104556
an CREGAGH PRESBYfERIAN CHURCH a Congregation of The Presbyterlan 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 Cregagh Congregation of the Presbyterian Church in Ireland 102-104 Cregagh Road, Belfast BT6 9ER Registered Charity in Northern Ireland INIC104556) CHARITY TRUSTEES The Charity Trustees who served during the year and who were trustees at the end of the year were: Mr T Mccluskey Mr M R Graham Mrs B Mccluskey Mrs B Dunlop Mrs J Taylor Ms M Mulligan Mrs B McNair Mr R Oliver Mrs R Clarke Mrs E Molyneaux Mrs D Platt Mrs A Graham Mr D Gillespie Mr R Molyneaux Mrs A Pollock Mr R McNair Mr W G Dunlop Rev. E McKenzie Mrs A Sheppard (retired 16 May 2023) I I Page
an CREGAGH PRESBYfERIAN CHURCH a Congregation of The Presbyterlan Church In Ireland PRINCIPAL OFFICE BEARERS Minister Rev Edward J B McKenzie Clerk of Session Michael R. Graham Church Treasurer W. Gordon Dunlop Church Secretary James l Mccurry INDEPENDENT EXAMINER: BANKERS: Muir & Addy Chartered Accountants Ulster Bank Muir Buildin8 Connswater Link 427 Holywood Road Arches Retail Park Belfast BT4 2LT Belfast BT5 4AF 21 Page
an CREGAGH PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland (PCI), 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 bound5. 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 member5 of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elder5 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 held on 2nd Tuesday of February and the 3rd Tuesday of May and September. To be chosen for the office of the eldership in the congregation a person must be a votlng member and a regular attender on its ordinances. The selectlon of those proposed to be called to the offlce can be either by the congregatlon or by the Kirk Session. Members are elected If they obtain two-thirds of those who vote. PRESBYfERY Under the Presbyterian Church In Ireland form of governance, the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregation assigned to it by the General Assembly of the Presbyterian Church in Ireland. Cregagh Presbyterian Church ha5 been assigned to the East Belfast Presbytery of the Presbyterian Church in Ireland. The membership of the Presbyiery 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.
an CREGAGH PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland THE GENERAL ASSEMBLY The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as it5 supreme legislative, administrative and judicial authority, in dealing with all matters brought before it. 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. The General Assembly is usually constituted during the first week in June for worship and to conduct its business. DESCRIPTION AND PURPOSE Cregagh Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church In Ireland, as a Reformed Church withln the wider body of Christ is grounded In the Scriptures and exists to love and honour God through faith in His Son and by the power of HIS Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregation's mission purpose is by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision Is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, whlch: is increasln8ly characterised by love for God, and love and concern for others. Is cofflmitted to the historic Christian Gospel a5 revealed in the Bible. Is relevant to people of this time and place. The vision of Cregagh Presbyterian Church: WORSHIP: To achieve vital and meaningful worship of God. DISCIPLESHIP: To grow together in our knowledge of God. FELLOWSHIP: To provide supportive and pastoral caring ministry to one another. OUTREACH: To reach out actively and seek to bring others into the community of faith. MINISTRY: To proclaim God's love by work and action, here and throughout the world. RESOURCES: To develop ourselves and use our property to be welcoming to all. 41 Paqe
an CREGAGH PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland The congregation 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 promises of God by living faithfully toward him and toward one another. An Intergenerational Community: where adults intentionally take the lead to engage with. encourage and nurture younger members to maturity in Christ. An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our Communitv. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of faith, along with the Larger and Shorter Catechi5m5 Set out what we understand the Bible teaches on key matters of Christlan faith and practlce. ACTIVITIES AND OBJECTIVES The congregation meets every Sunday and visitors are welcome to join. The Sacrament of the Lord's Supper is observed five times throughout the year and all those who have been baptised 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 Organisation Kidzone Creche Youth BIG night Church Choir Junior Choir Day and time of meeting Sunday from 11:20am During Sunday rnorning service Saturday at 8pm (monthly) Thursday at 7:30pm plus Sunday Tuesday at 6:30pm Thursday at 6:45pm (monthly) Wednesday at 6.45pm Monday at 2:30pm {monthlvl Wednesday at 2."30pm (monthly) Thursday at 6:30pm Thursday at 6:30pm Thursday at 6:00pm Wednesday at 6:30pm 1st & 3rd Thursdays as arranged 2nd & 4th Wednesdays at 2.00pm 25 Tuesday at 12.00pm (fortnightly) 20 Numbers attending 21 24 22 12 Pralse Group Handbell Choir Presbyterian Women Evergreens (retired folk} Girl Guides 14 19 32 18 Brownies Rainbows Beavers 21 16 li Trefoil Guild Tea & Talk Brews Brothers 51 Page
an CREGAGH PRESBYfERIAN CHURCH a Congregation of The Presbyterlan Church In Ireland ACHIEVEMENTS AND PERFORMANCE Worship and prayer The Congregation meets for worship each Sunday at 11:00am and 6:30pm on the 2nd and 3rd Sunday of each month. In addition, monthly choral services and special services (dates as announced) are held. Bible study groups meet at various times during the year (Wednesday mornings and evenings as arranged) These Bible study groups provide an opportunity for member5 to meet together for fellowship, to study the scriptures and for a time of prayer. Mornin8 Watch meets fortnightly at 10:45am when following a short meditation, prayer5 are offered for the bereaved, ill, lonely and situations in the church community or worldwide where difficulties are experienced. As well as our regular services during 2023, we acknowledged God's gift of life at two Sacraments of Baptism, we conducted one marriage Service and gave thanks for faithful service and sought to comfort six families who had been bereaved during the year. At 31st December 2023, there were 211 communicant members. The average weekly attendance at morning worship continues to be 160. PASTORAL CARE Members of the congregation who are unable to attend church due to sickness or age are visited by the mlnlster, elders and Congregational Committee members. MISSION AND OUTREACH At a local level, the congregation endeavours to encourage and welcome members of the community to join us at special services, at social events and engage through personal approache5 and involvement. Occasional door to door contact is made to non-members inviting them to join u5 for special occasions such as Christmas and Easter. In the year under report, our premises were used to facilitate local folk through Puppy Training Classe5. In addition to local mission support, the congregation has a strong record of supporting overseas rnission, and in particular various projects in Malawi, India and Nigeria. The congregation supports the United Appeal for Mission which 15 a central fund of the Presbyterian Church in Ireland. This fund enable5 congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregations could do on their own. The United Appeal Fund provides financial Support for mission personnel at home and overseas, assists congregations With the deployment of 61 Page
an CREGAGH PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland locally based staff, enables church planting, provides grant support for the upkeep of church premises, assists with the runnin8 of Union Theological College {the Church's training college for ministry students) and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. PRESBYfERY The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. Thls provides an Important link between the congregation and the wider structures of the church. GENERAL ASSEMBLY In a change to the traditional format of General Assemblies and In an effort to enable greater opportunity for those entitled to attend to take part in discussions and the decision making process the 2023 meeting of General Assembly opened on a Wednesday evening and continued to deal with business on Thursday, Friday and Saturday (mornings and afternoons). ORGANISATIONS See list above. VOLUNTEERS The Trustees wish to acknowledge their deep appreclation of those who give freely of their time by serving on commlttees and helping with organlsations and other church activlties. PUBLIC BENEFIT STATEMENT The Presbyterian Church In Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church'5 Subordinate Standards {the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework lead5 to practical expressions of Christian beliefs and standards in the 71 Page
an CREGAGH PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church In Ireland local community such as through the care of those in need (including the sick, disabled and bereaved}. Generally the above benefits are delivered locally by congregations, such as Cregagh, and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local del ivery is facilitated by central resources in almost all cases. Public access is made known through the use of notice boards, printed material, press advertisement, websites, and social media or in other ways. The beneflts are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private beneflt 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 benefit5. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commission'5 public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions to the General Fund (through the Weekly Freewill Offering), and the Property Fund (formerly Bullding Fund). 165 families contributed to Weekly Freewlll Offering In 2023 (181 In 20221. There were 116 contributors to the Property Fund (119 in 2022). In 2023, total income across both funds was £162,440 (£162,791 in 20221. The General Fund recorded operating expenditure of £113,107 in 20231£110,629 in 2022). The church restoration and refurbishment project, completed in June 2018, required the Trustees to enter into a loan agreement with Ulster Bank for a loan facility of up to £350,000. Of this facility, £264,000 was drawn down and the loan was fully repaid in June 2022.
Presbyter an CREGAGH PRESBYfERIAN CHURCH Congregation of The Presbyterian Church In Ireland RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the congregation and the financial activities for that year. In preparing the financial statements the Trustee5 are required to: select suitable accounting policies and then apply them con515tently make judgments and estimates that are reasonable and prudent prepare the flnancial statements on the going concern basis unless It is inapproprlate to presume that the Funds will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the fund transactions, and disclose with reasonable accuracy at any time the financial position of the congregation and enable them to ensure that the financial statements comply with the Statement of Recommended Practice"Accounting and Reporting by Charities (l January 2015)" They are also responsible for safeguarding the asset5 of the congregation and hence for taklng reasonable steps for the preventlon and detectlon of fraud and other irregularities. GOING CONCERN The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the yearfrom the date of signing this report, and subject to the continuing support from member5, to fund on an ongoing basis the congregation's current activities and other financial commitments. RESERVES POLICY The Trustees have considered the level of unrestricted reserves that it is appropriate to hold against the General Fund's current and projected operating expenditure. It is the policy of the Trustees to hold in reserve the equivalent of at least four months, of normal operating expenditure. At the year end, unrestricted funds totalled £128,504 (four month5 operating expenditure in 2024 is expected to be in the region of £40,000). 91 Page
an CREGAGH PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church In Ireland RISK REVIEW The Trustees consider that the principal risks relate to the likelihood of reputational damage, and financial risk, associated with the expectation of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee, monitoring the various activities of the congregation at regular meetings, and by encouraging member5 in their regu lar giving. Approved by Kirk Session on 21 May 2024 and signed on its behalf by: Michael R. Graham 21 May 2024 W. Gordon Dunlop 21 May 2024 10 I Page