Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland {NIC104790)
Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Moy Presbyterian Church. A congregation of the Presbyterian Church in Ireland 2-4 Benburb Road, Moy, BT717SQ Registered Charity in Northern Ireland (NIC104790) CHARITY TRUSTEES The Charity Trustee5 who served during the year or who were trustees at the date of this report were Rev Graham Mullan MrAdrian Mcmullan Mr Stephen Abraham Mrs Kate Courtenay Mr Jeffrey Finlay Mrjames Wylie PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Graham Mullan Mr Adrian Mcmullan Mrs Barbara Abraham INDEPENDENT EXAMINER T S Patton FCA Patton Rainey Stenson Limited 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT
Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT BANKERS Ulster Bank 7 Upper English St, Armagh. BT617BL SOLICITORS Blair & Hanna Solicitor 11 Mallview Terrace Armagh, BT619AN
Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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, 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 Sessions 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 minister and the ruling elders of the 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 meetings of the Kirk session are held the third Tuesday of each month with the exception of June and July. 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 a 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. Moy Presbyterian Church congregation of the Presbyterian Church has been assigned to the Armagh 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 the congregation.
an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its 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 conduct 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 minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Moy Presbyterian Church, a congregation of the 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. The congregations mission purposes is by the groce of God, to help people of (Jll ages becomefully devotedfollowers of Jesus Christ. Our vision is, by the grGce of God. to be an inclusive, welcoming community of Christ's people of all ages, which.. is incret75ingly charocterised by lovefor God. and love and concern for others," is committed to the historic Christian gospel os revealed in the Bible,. is relevant to people of this time and place. The congregation aims to live out its Mission ond Vision (7s 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 Outword looking Community.. where we want the blessings of God that belong to us in the gospel to become blessing5for others beyond the bounds of our community. 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 Catechisms set out what we understand the Bible teaches on key matters of Christian foith and practice
an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJEcfivES Congregational activities at the beginning of the continued to be severely impacted by the COVID 19 restrictions. In the early part of the year the congregation met for worship in the church building but were subject to social distancing. In the later part of the year restrictions where eased and visitors where welcome to join with us, services have been live streamed throughout the year. Information on the services and other events in the Church is shared via Facebook. The Sacrament of the Lords Supper is observed on three occasions during 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; Sunday School Route 106 Girls Brigade Charis Bowing Club Friendship Group pw All organisations were impacted by the COVID 19 restrictions for part of the year and continued to work within the restrictions meeting in person were permitted but are now largely back to normal. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meet5 for worship each Sunday at 10.20am. 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, evening services were resumed from the beginning of the year and are held at 7pm on the first Sunday of each month expect for July and August. As well as our regular services during the year we acknowledged God's gift of new life at Sacraments of Baptism, and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 142 communicant members and 108 of families connected with the congregations. The average weekly attendance at morning worship is 110.
Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Pastoral care Members of the congregation who are unable to attend church due to sickness or age are contacted on a regular basis by the minister, elders or by one of the congregation's pastoral visitors. Mission and outreach The missions of the Church are funded through monthly giving to the mission account. During the year we continued to meet our United Appeal obligations During the year we have had contact by letter from some of these organisations to explain the work of the mission and to encourage prayerful support for their organisation. 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 beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs 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. The congregation also contributes to the denominations Moderators Appeal, and any other special appeals including the Royal British Legion Poppy appeal. Presbytery The congregation was 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 Assembly of the Presbyterian Church in Ireland. Property During the year the Congregation to maintain the Church property with a number of remedial works including replastering the front gavel of the Church building and improvements to the sound system.
Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) Organisations Sunday school took place on Sunday morning, during the morning worship and we currently have 30 children and young people attending. The Sunday school uses Go Teach material to lead the lessons. Midweek Bible study and prayer is held every Wednesday from September to June. The average attendance is 15. The meeting takes the form of a discussion Bible study led by the Minister followed by a time of prayer for members of the congregation, the community, our nation and the world. PW (Ladies Fellowship), Bowls and Friendship group continue to meet during the year. Girls Brigade meets each Friday night from September to March. The membership of 120 girls from age 3 to 18 engages in a range of activities from badgework to craft, sports and cookery. There is an emphasi5 on the teaching of scripture throughout all activities. Charis continues to provide a safe environment where children with learning difficulties can come together to join in youth based activities supervised by trained leaders and their parents. On average 30 children from a wide area will attend the organisation on a monthly basis. In the early part of the year this was provided via Zoom. Volunteers 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. 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's 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 leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved}.
Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 cases. Public access is made known through the use of noticeboards, printed material, press advertisement, 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 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 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 Commissions Public benefit requirement statutory guidance.
Presbyter an MOY PRESBYfERIAN CHURCH. A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congre8ation's main source of income is members, contributions through the Weekly Freewill Offering. There were 101 contributors during the year (98 in previous year, 2022) donating a total of £69,581 (£65,748 in previous year, 2022} Total Income of the congregation during the year was £118,811, compared to £113,941 in the previous year. Total expenditure decreased from £100,755 in 2022 to £95,201 in 2023. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250,000, the Trustees have elected under Section 64{3} of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. th Approved by the Kirk Session at a meeting on 15 February 2024 and signed on its behalf by: Rev Graham Mullan Mr Adrian Mcmullan 15 February 2024 15 February 2024 10
Presbyter an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Independent Examiners Report to the Trustees of Moy Congregatton of the Presbyterian Church in Ireland report on the financial statements of the charity for the year ended 31 December 2023, which comprise the Statement of Financial Activities (Receipts and Payments Account), Statement of Assets and Liabilities and the related notes. Respective Responsibilities of Charity Trustees and Examiner As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with Section 6413) of the Charities Act (Northern Ireland) 2008. It is my responsibility to: 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 Northern Ireland under Section 65{9llbl of the Charities Act; and State whether particular matters have come to my attention. Basis of Independent Examinerfs Report I have examined your Charity Accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under Section 65{9)Ib) of the Charities Act. My examination included a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Charity Trustees concerning any such matters. My role 15 to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with Section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent Examinerfs Report I have complete my examination and have no concerns in respect of the matters {1} to (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. T S Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen BT74 7BT Date: 7 March 2024 11
an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestrirted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Sncome Other 61336 27808 925 12500 89144 925 12500 83393 789 12500 2669 13573 16242 17259 Total Receipts 64005 54806 118811 113941 Payments Raising funds Charitable activities 315 57969 315 94886 350 100405 36917 Total Payments 58284 36917 95201 100755 Net receipts / (payments) 5721 17889 23610 13186 Net movement in funds Funds brought forward 33134 93264 126398 113212 Funds carried forward io 38855 111153 150008 126398 12
Presbyter an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Funds Endowment Total Funds Total Funds Funds 2023 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 33134 5721 93264 17889 126398 23610 113212 13186 Bank and Cash at end of year 38855 111153 150008 126398 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 150008 126398 150008 126398 Other Assets Fixed Assets- Note 9 Church Premises Fixtures, Fittings & Equipment Vehicles Investments Gift Aid receivable on donations Liabilities Loans Other th Approved by the Kirk Session at a meeting on 15 February 2024 and signed on its behalf by Rev Graham Mullan Mr Adrian Mcmullan J? 17-17 IL 15 February 2024 15 February 2024 13
Presbyter an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities {Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise la) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestrirted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Recorded giving: Loose collections Donations and gifts Gift Aid 1372 49414 10550 103 23085 4620 1475 72499 15170 940 68526 13927 61336 27808 89144 83393 14
Presbyter an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Fundraising events 925 925 789 925 925 789 OTHER TRADING ACTIVITIES Unrestricted Funds Restritted Funds Endowment Funds Total 2023 Total 2022 Letting of premises 12500 12500 12500 12500 12500 12500 INVESTMENT INCOME Unrestrirted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Deposit interest Other investment income 15
Presbyter an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Church magazines Benburb share of expenses Use of Hall Organisations NIE&BT In memory of V Riddell Dinner/YouthWork/Catering/Drums 378 860 400 378 860 400 13512 92 iooo 330 945 350 13481 92 13512 31 iooo 61 2061 2669 13573 16242 17259 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 FWO envelopes 315 315 350 315 315 350 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support Staff costs Congregational running expenses Donations to Mission5 and charities Governance costs Organisations 5812 412 34222 17023 5812 412 34222 31738 7130 500 15072 5871 380 31625 43018 7666 500 11345 14715 7130 500 15072 57969 36917 94886 100405 16
an MOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 FIXED ASSETS The congregation owns the Church premises situated at Benburb Road, Moy and the associated fixtures, fittings, plant and machinery. These have an insurance value of £2,029,007.63. The Church also owns the manse currently occupied by our minister with an insurance value of £616,290.77, and an old manse building which is currently converted into office premises with an insurance value of £570,561.29. Moy Presbyterian Church own a 213 share in the current manse and Benburb Presbyterian Church own a 113 share. 10. FUND BALANCES Fund Balance at start Receipts Payments Surplus / (Deficit) Balance at end Unrestricted Funds General Fund 33134 64005 58284 5721 38855 33134 64005 58284 5721 38855 Restricted Funds Building Fund UA/Mission Fund Girls, Brigade PW-Ladies Fellowship Bowls Club Charis Friendship Club Sunday School 68258 2714 8731 635 607 12144 171 34589 6705 9603 1525 14715 7130 10970 1614 19874 1425) 11367) (89) 88132 2289 7364 546 607 11981 230 2036 348 2199 289 {1631 59 93264 54806 36917 17889 111153 Total 126398 118811 95201 23610 150008 17