Downshire Church, Carrickfergus
(Downshire Congregation of The Presbyterian Church in Ireland)
Annual Report and Financial Statements for the year ended 31 December 2022
Charity Commission for Northern Ireland Number NIC104835
Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
The Trustees present the annual report and financial statements for Downshire Church, Carrickfergus for the year ended 31 December 2022.
Reference and Administrative Information
Charity Name: Downshire Congregation of The Presbyterian Church in Ireland (otherwise referred to as “Downshire Church, Carrickfergus”)
Charity Registration Number: NIC104835
Contact Address: Victoria Road CARRICKFERGUS BT38 7JE Correspondence Address: c/o 15 Brook Green CARRICKFERGUS BT38 7TG
Charity Trustees
Rev. Nathan Duddy Stephen Bell Christine Cahoon (Mrs) Stephen Cahoon Stephen Davison (resignation accepted by session 24[th] January 2022) Philip Dorman Robert Downie Olive Finlay (Mrs) George McAllister (retired from session 16th October 2022) Vera McLean (Mrs) (retired from session 17th October 2022) Graeme Ritchie Pamela Ritchie (Mrs) Deborah Walker (Mrs)
Adam Cree (ordained 23[rd] April 2023) Hannah Cree (Mrs) (ordained 23[rd] April 2023) Jason Crockard (ordained 23[rd] April 2023) Robert Devenney (ordained 23[rd] April 2023)
Principal Office-bearers Minister: Rev. Nathan Duddy Clerk of Session: Christine Cahoon Treasurer: Stephen Cahoon Independent Examiner Arthur Boyd & Company, 9 James Street South, Belfast, BT2 8DN Bankers Danske Bank, High Street, Carrickfergus, BT38 7AL
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Structure, Governance 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 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 minister 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. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant at its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session.
Stated meetings of the Kirk session are held at least six times in each year.
Trustees do not receive remuneration, reward or other private benefit for carrying out their Trustee responsibility.
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. Downshire congregation of the Presbyterian Church has been assigned to the Carrickfergus 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 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 ministers and a representative elder appointed by the Kirk Session of each congregation.
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Description and Purpose
The charitable purpose of the congregation is the advancement of religion.
Downshire Church, Carrickfergus 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. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do.
The congregation’s Mission Statement for 2022 - 2027 reads:
“We want to be a body of believers whose focus is the needs of others and whose goal is to win the lost for Christ.”
We believe that we have been led to view our fellowship as chiefly a missional community, whose aim is to serve and reach those who have yet to come to faith and to be part of God’s ongoing work of renewing and recreating His world. We exist as a community of disciples to show everyone God’s love. We believe that an encounter with Jesus, even a glimpse, will bring radical transformation. To this end our vision for 2022 – 2027 is to facilitate circumstances where people can see God’s love, know God’s love and, through those things, show God’s love.
In more detail, our vision is that:
Through our services, our ministries and our everyday ordinary lives, people who are broken by sin and shame might see Jesus and His love and find the healing purpose and life only He can bring. Knowing God’s love, diving into His word, praying without ceasing are the driving forces that lead us in our journey from seeing God’s love to serving Him in our everyday, normal lives.
We long to be a church that equips worshipful, prayerful, pioneering disciples and releases them into their everyday lives. To live lives that glorify Jesus. That, by the power of the Holy Spirit working through us, we would show God’s love and therefore lead others to a place of ‘seeing God’s love’.
Objectives and Activities
2022 saw an opportunity to return to gathering in larger groups. As we prayerfully considered what to bring back and when, our continued objective was to play an active part in meeting the spiritual, physical and emotional needs of our community.
Our activities this year have therefore included:
-
The launch of our new vision with resources and activities designed to help people understand and engage with it.
-
The start of a new believers group which enabled those new to faith to gain a foundational understanding of the Bible and Christian beliefs.
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Mission month – a focus on the needs of others and the work of Christian organisations.
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Achievements and Performance
Worship and prayer
At the start of 2022 we continued to gather for in-person worship every other week, whilst watching the online stream of the service, at home, on the alternate week. In early March we were able, once again, to invite anyone and everyone to attend the service in the church building each week. Being sensitive to those who were still concerned about the risks we offered a hybrid of seating that was socially distanced and that which wasn’t. This meant that, on 6th March 2022, we had approximately 150 people attending the service in our church building with 14 households taking the opportunity to request socially distanced seats. At this time, we also had approximately 15 households continuing to watch the service online. Within the year families became more confident in gathering, once again, in groups and our average attendance on a Sunday morning settled at an average attendance of 180 people. As people settled into attending church in the building each week, we took the decision to stop streaming the service and instead record it and make it available later that day, on YouTube, for people to watch. This is valuable for those who are unable to attend and those who have been serving in other ministries that morning. On average we have 80 views of each service during the following week.
We celebrated with four new members this year as they publicly declared their faith and their commitment to the church and we conducted 5 infant baptisms.
We have a Downshire prayer WhatsApp group comprising of 32 members who receive and pray over concerns expressed by church family and others connected to it. This year we made a change to the prayer ministry that is available after the service. We realised that coming to a specific room for prayer may be a little daunting for some. Therefore, we decided that the elders, on rota that Sunday for prayer ministry, would stay in the main church building rather than going into a separate room. This means that those elders have the opportunity to watch for people who may appreciate prayer, approach people, involve themselves in conversations and offer prayer as part of that conversation. In this way we also encourage the congregation to consider prayer as part of everyday life and appropriate within a normal conversation.
Platform Youth and Platform Kids continued to meet on Sundays for worship, prayer, bible study and fellowship. In 2022 Platform Youth began meeting before the service, in addition to their Youth meetings on a Sunday evening. The idea was to encourage their engagement with the whole service and assist them in relating to the sermon. The half hour session focused on what was taught and experienced the week before and a little of what to expect from that day’s service. Generally, 4 – 6 of our young people attend.
In March Platform Youth organised a prayer room with hour long slots for members of the congregation to come along and pray. We had 32 slots taken up during the weekend, booked by a variety of individuals, couples, families and home groups.
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Achievements and Performance (continued)
Worship and Prayer - continued
Our Children’s day service this year had an intergenerational focus, with adults as well as children taking part in the service. Afterwards we had a church family picnic with people encouraged to talk to those at their table about faith (there were discussion prompt cards provided suitable for all ages).
Later in 2022 we split the coordinator role to have one coordinator for youth work and another for children’s work. Hannah Cree continued as youth coordinator and we welcomed Hannah Crockard as the new children’s coordinator. This means greater capacity for each of the coordinators to support our volunteer leaders and helpers and to plan and dream about what the future of youth and children’s provision looks like in our church.
In 2022 we started a home group for people who were new to faith or exploring what they believed. This group worked through a program called Discipleship Explored and had an average of 5 people attending each week (with 8 people connected to the group). The leaders and session were delighted when, as a result of this exploration, two people from this group accepted Jesus as their Saviour.
In February 2022 we launched our vision for the next 5 years. We took a month of Sunday services and home group sessions to explain it to the congregation.
By 31[st] December 2022 we had 133 communicant members with 179 families connected to the church (comprising of 403 individuals). This compares to 2021 when we had 135 communicant members with 177 families (comprising of 372 individuals) connected to the church.
Pastoral care
Pastoral care in Downshire is undertaken by each member of the congregation. In looking out for people within the church congregation and in the wider community we believe we are following God’s instruction to ‘Love our Neighbour’. We also have more formalised methods of pastoral care and these are delivered by the elders and by a designated pastoral care team. The congregation as a whole is divided into groups (called districts) and each district is assigned to an elder. Between them, the Elders in the church maintain contact with each person/family in the church to offer support in times of crisis and encouragement on their spiritual journey. The pastoral care team offer additional, ongoing support to those who need it, each member of the team is assigned someone to befriend and visit. At the moment we have 9 people on this team.
In 2022 there were a number of social events designed as a way for members of the church family and our community to offer and receive support and encouragement in an informal setting. There were Easter, harvest and Christmas teas involving 8 – 10 helpers and 30 – 50 attendees. There were men’s and women’s ministry events including a board games evening, a gathering to watch a world cup match and a trip to Hark at St. Anne’s Cathedral. We also restarted serving tea and coffee after the service which encourages people to stay for a while after the service to talk with others.
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Achievements and Performance (continued)
Pastoral care - continued
The floral decorations from our Sunday services are often taken to those who are housebound or going through a difficult time. This provides us with an additional way of showing pastoral care to people connected to the church.
As a church we have contact with local groups and charities such as Christians Against Poverty (CAP), The Prison Fellowship, The Royal Maternity Hospital (RMH), Elim storehouse and Carrickfergus Trussell Trust foodbank. Each year we like to offer practical support to aid the work of these groups and others. This year this has included collections of items to be given to new Mum’s in need as they leave RMH, toys to be given out at Christmas time and food items for the foodbank and to help create hampers for families in need at Christmas time (organised through CAP).
As a response to the cost of living crisis, in October, we started offering a ‘warm room’ at church where people could come and get a warm drink and make use of our heated premises. We also collected warm clothing and coats to offer to people who may need it; these eventually went to people in need in Romania and Ukraine.
Mission and outreach
In November our church services, studies and teaching had a focus on Mission. This included input from Release International, Compassion and Girls Brigade. As a church we were encouraged to consider the situations of others outside our normal experience and the lives of Christians who share the same faith but live in very different circumstances. We are thankful to all the charities involved for their work and their input into our worship and studies.
Toddlers restarted in 2022, with an average of 25 toddlers and babies being brought by their carers each week. This provides an opportunity for fellowship and support for those who are caring for young children. It also provides an opportunity to share God’s love as many of those who attend are not regular church attendees.
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, assists with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. During 2022 - £7519 was contributed by the congregation to this fund (2021 - £7167).
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Trustees’ Annual Report for the year ended 31 December 2022
Downshire Church, Carrickfergus
Achievements and Performance (continued)
Organisations
Boys Brigade (BB) and Girls Brigade (GB) returned to meeting regularly this year, with 40 attending BB and 108 attending GB. They were also able to hold enrolment services in 2022. GB’s service was part of a morning service resulting in a total congregation of about 300 people including regular church attendees and families of the GB girls. BB held their enrolment service on a Sunday afternoon with 150 friends and families of the BB boys attending. BB also restarted their company section this year and have between 3 – 5 young people attending each week.
Committee
2022 saw us hold elections for new committee members. Our election saw 62 out of 112 eligible voters return nomination papers. There were 23 people who had 20 nominations or more. Four of these declined the request to be part of committee which left 19 being welcomed to the new committee that started in January 2023. 2022 also saw the end of a term of over 35 years that David McKillen had served as committee secretary. At the final meeting of the outgoing committee David was presented with a card and a donation was made to a couple of his requested charities as a mark of our appreciation.
The Trustees again wish to acknowledge their deep appreciation for all those who give freely of their time by praying, leading worship, serving on committees, leading in organisations, encouraging others and helping out with the wide range of church activities, making it the lively and vibrant community that it is. Their help is at the heart of God’s work and witness in Downshire and we are very grateful for their commitment and contribution.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and/or 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 held in Assembly Buildings, Belfast, in June.
Property
During 2022 the Congregation spent £371 on church repairs, £8,963 on the manse bathroom, £3,000 on replacing the manse boiler and £264 on general manse repairs. We expect 2023 to have reduced costs as the manse no longer requires any significant work, however we will need to replace the radiators in the Carlisle Hall costing approximately £4,000. The congregation spent £4,044 on the church windows project which was above initial estimates as the old church blinds had to be replaced.
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
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).
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, 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.
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Financial Review
2022 saw total income for the congregation rise by £34,320 this is the first rise in 3 years. We give thanks to God that this could happen during a cost of living crisis and the reasons for this and the challenges we face moving forward are set out below:
-
Recorded giving from the Congregation has risen substantially to £104,435 in 2022 from £91,492 in 2021. This rise is 3 fold, one off donations comprising £5,830 slightly higher donations from existing members of the congregation and new members added through God’s blessing;
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Gift aid recovered returned to its 2020 levels due to backdated gift aid claims increasing by £3,759;
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Organisational income returned to and exceeded its pre pandemic levels rising by £9,089 on 2021, primarily due to organisations being able to meet for the full year in 2022;
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Other income also exceeded pre pandemic levels rising £8,529 on 2021 this is primarily due to outside organisations using the halls for the full year and the charge for heat and light rising in line with costs to cover usage in the halls.
----- Start of picture text -----
Income Comparison between 2022, 2021, 2020
and 2019
120,000
100,000
80,000
2022
60,000 2021
2020
2019
40,000
20,000
0
Specified Giving Gift Aid Organisations Other
----- End of picture text -----
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Financial Review (continued)
At the end of 2022 the Congregation had 2 negative restricted funds, the project fund sitting at - £4,226 this is a result of the congregation completing the church project as funding was continuing to be raised, this will be cleared in 2023 with a new project identified for fund raising. The second is - £57 being the overpayment on receipts paid to Assembly buildings for the Moderators Ukraine Appeal this will be cleared by gift aid receivable in 2023.
Total expenditure rose to £145,059 in 2022 from £139,056 in 2021. The main elements contributing to this are shown below.
Expenditure Changes 2022 & 2021
----- Start of picture text -----
Other
Organisations
Minister &
2021
Staff
2022
Donations
Maintenance
Fund
Church Project
0 10,000 20,000 30,000 40,000 50,000 60,000 70,000
----- End of picture text -----
-
The only reduction was in project spend being £4,044 in 2022 down from £22,216 in 2021;
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The maintenance fund contained the largest rise in spend of £9,297 primarily due to £12,227 spent on the church manse to replace the boiler and refit the bathroom.
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Ministerial and staffing costs are up £6,831 due in the main to the youth co-ordinator being in post for the full year;
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The Congregation increased its charitable donations in year by £2,176;
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Organisation costs increased by £2,290 but remain relatively low in comparison to historical spend this is expected to return to normal in 2023; and
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The £3,581 rise in other costs is primarily attributed to a £5,117 rise in heat & light costs along with other inflationary rises offset by the £3,607 reduction in expenditure for the December 2021 community fun day.
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Financial Review (continued)
As we look to the future, 2023 sees the end of the contracts for our youth and kids’ co-ordinators, these roles are integral in helping to develop our vision of see, know and show especially amongst the younger members of our Congregation. We currently only have the finances to keep these roles in operation to the expiry of the contracts during 2023 and will be doing fundraising to ascertain if we can extend these roles beyond this point.
Finally, it is the ongoing inflation in the economy which continues to cause concern for 2023, whilst this is expected to be back at normal levels by the end of the year, we are unlikely to receive the government protection on heat and light charges beyond Mar 2023.
Reserves Policy
The Trustees’ policy is to retain a level of free reserves or general reserves which matches its needs at the current time and in the foreseeable future. Free reserves are those unrestricted reserves not invested in fixed assets, which are available for general use.
The main reason for holding reserves is to ensure that the charity has enough resources to fund its programmes and to hold sufficient resources to meet its commitments. The Trustees believe that our reserves policy is both responsible and prudent, but have not specified a particular level of reserves to be held.
At 31 December 2022 the charity held unrestricted funds of £46,148 however with the 2 negative restricted reserves explained above totalling £4,283 it limits free unrestricted reserves to £41,865. This represents 4-5 months’ expenditure which is in line with what is regarded as an appropriate level.
The charity also held £11,287 of restricted funds which have been provided for the purposes specified in Note 10 in the Financial Accounts. No endowment funds are held by the charity.
Funds held as custodian trustee on behalf of others
There are no funds held as custodian trustee on behalf of others.
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Downshire Church, Carrickfergus
Trustees’ Annual Report for the year ended 31 December 2022
Statement of Trustees’ 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 congregation’s total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities.
The Charities Act (Northern Ireland) 2008 requires charity trustees to ensure that accounting records are kept which are sufficient to show and explain all the charity’s transactions, which disclose with reasonable accuracy the financial position of the charity and enable them to prepare statement of accounts which complies with regulation under the Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In preparing those financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Make judgments and estimates that are reasonable and prudent;
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
Approved by the Kirk Session on 27[th] April 2023 and signed on its behalf by
Christine Cahoon – Clerk of Session 27[th] April 2023
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Downshire Church, Carrickfergus
Independent Examiners Report to the charity trustees of the Downshire Congregation of the Presbyterian Church in Ireland
I report on the accounts of the Church for the year ended 31 December 2022.
Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with 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 Commission under section 65(9)(b) of the Charities Act;
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state whether particular matters have come to my attention.
Basis of independent examiner’s 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)(b) 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 is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act;
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That the accounts do not accord with those accounting records;
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That the accounts do not comply with the accounting requirements of the Charities Act;
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
I have completed 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.
Name: Paula Watson FCA
Relevant professional qualification or body: Chartered Accountants Ireland
Date: 27[th] April 2023
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Downshire Presbyterian Church, Carrickfergus
DOWNSHIRE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts & Payments Account)
for the year ended 31 December 2022
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment Income 4 Other 5 Total Receipts Expenditure On: Raising funds 6 Charitable activities 7 Other 8 Total Expenditure Net Receipts/(Payments) Transfers between funds Net movement in funds Funds brought forward Funds carried forward 10 |
Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ 92,625 33,757 126,382 109,038 2,040 15,568 17,608 4,422 134 6 140 175 7,993 0 7,993 4,168 |
|---|---|
| 102,792 49,331 152,123 117,803 (724) 0 (724) (719) (102,285) (41,785) (144,070) (138,166) (157) (108) (265) (171) |
|
| (103,166) (41,893) (145,059) (139,056) |
|
| (374) 7,438 7,064 (21,253) (5,238) 5,238 0 0 |
|
| (5,612) 12,676 7,064 (21,253) 51,760 (5,672) 46,088 67,341 |
|
| 46,148 7,004 53,152 46,088 |
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Downshire Presbyterian Church, Carrickfergus
DOWNSHIRE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
| Note Funds Reconciliation Bank and Cash at start of year Net movement in funds Bank and Cash at end of year Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand Other Assets Fixed Assets 9 Gift Aid receivable on donations Liabilities Independent Examiner, Utility & Bank Charges |
Unrestricted Funds Restricted Funds £ £ 51,760 (5,672) (5,612) 12,676 |
Total 2022 Total 2021 £ £ 46,088 67,341 7,064 (21,253) |
|---|---|---|
| 46,148 7,004 |
53,152 46,088 |
|
| 0 113 52,898 45,609 254 366 |
||
| 53,152 46,088 |
||
| 2,821,356 2,624,517 17,352 13,473 |
||
| 2,838,708 2,637,990 |
||
| 2,144 2,606 |
||
| 2,144 2,606 |
Approved by the Kirk Session on 27[th] April 2023 and signed on its behalf by:
Christine Cahoon Debbie Walker (Clerk of Session) (Elder) 27[th] April 2023 27[th] April 2023
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Downshire Presbyterian Church, Carrickfergus
DOWNSHIRE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022
1. 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 Report 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 or at the congregation's discretion; the income provisions derived from the endowment is to be used either as restricted or unrestricted income funds depending on the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) 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. As bank charges relate specifically to all fund donations and most charges paid & interest received on these funds with unspent balances are received in the main account it was agreed by Committee that the Unrestricted reserve will take all interest and charges as there would be no material difference if these were apportioned amongst funds. Interest and charges in the property account will be allocated solely to the Maintenance Fund.
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.
2. DONATIONS AND LEGACIES
| Recorded giving: Loose collections Donations and gifts Gift Aid |
Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ 1,112 473 1,585 943 76,593 27,842 104,435 91,492 14,920 5,442 20,362 16,603 |
|---|---|
| 92,625 33,757 126,382 109,038 |
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DOWNSHIRE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022
3. CHARITABLE ACTIVITIES
| Income from charitable activities Fees from weddings and funerals Fundraising Events Membership Fees Grants |
Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ 0 679 679 314 2,040 0 2,040 70 0 315 315 0 0 5,024 5,024 3,180 0 9,550 9,550 858 |
|---|---|
| 2,040 15,568 17,608 4,422 |
4. INVESTMENTS
| 4. INVESTMENTS | |
|---|---|
| Deposit interest 5. OTHER INCOME Heat & Light and similar income Other sundry income |
Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ 134 6 140 175 |
| 134 6 140 175 |
|
| Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ 7,133 0 7,133 3,200 860 0 860 968 |
|
| 7,993 0 7,993 4,168 |
6. RAISING FUNDS
| 6. RAISING FUNDS | |
|---|---|
| FWO envelopes | Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ (724) 0 (724) (719) |
| (724) 0 (724) (719) |
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DOWNSHIRE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022
7. CHARITABLE ACTIVITIES
| General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to missions and charities Governance costs |
Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ (16,064) 0 (16,064) (15,323) (660) 0 (660) (638) (59,478) 0 (59,478) (52,647) (22,684) (30,198) (52,882) (57,771) (330) (11,587) (11,917) (9,785) (3,069) 0 (3,069) (2,002) |
|---|---|
| (102,285) (41,785) (144,070) (138,166) |
8. OTHER EXPENDITURE
| 8. OTHER EXPENDITURE | |
|---|---|
| Bank Fees | Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ (157) (108) (265) (171) |
| (157) (108) (265) (171) |
9. FIXED ASSETS
The Congregation owns the Church Premises situated at Victoria Road, Carrickfergus and the associated fixtures, fittings, plant and machinery these had an insurance value of £2,467,917.69 at the last renewal date (2021 £2,295,737.39). The Congregation owns the Church Manse situated at 50 Harwood Gardens, Carrickfergus BT38 7US and the associated fixtures, fittings, plant and machinery these had an insurance value of £353,438.30 at the last renewal date (2021 £328,779.81).
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DOWNSHIRE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022
10. FUND BALANCES
| Unrestricted Funds General Fund Restricted Funds Maintenance Church Project Mission Support United Appeal World Development Fund Church Flower Fund Moderators Ukraine Appeal PCI Digital Resilience Grant Harvest Appeal 2018 Harvest Appeal 2019 Harvest Appeal 2021 Harvest Appeal 2022 Christian Blind Mission Community Fun Day Platform Youth Grant Toddlers Chapter One Warm Room Girls' Brigade Toddlers Boys' Brigade Womens Ministry Organisation Harvest Flowers Chapter One Total |
Balance at start Income Expenditure Gains/ (Losses) Transfers Balance at end £ £ £ £ £ £ 51,760 102,792 (103,166) (374) (5,238) 46,148 |
|---|---|
| 51,760 102,792 (103,166) (374) (5,238) 46,148 |
|
| 0 15,002 (19,926) (4,924) 4,924 0 (7,802) 7,620 (4,044) 3,576 0 (4,226) 0 356 (200) 156 0 156 0 6,523 (7,519) (996) 996 0 0 824 (824) 0 0 0 90 0 (31) (31) 0 59 0 1,524 (1,581) (57) 0 (57) 100 0 (100) (100) 0 0 0 15 0 15 (15) 0 0 25 (25) 0 0 0 0 298 (181) 117 (74) 43 0 960 (960) 0 0 0 0 0 (7) (7) 7 0 (1,750) 2,040 (64) 1,976 0 226 0 1,000 (200) 800 0 800 0 0 (50) (50) 153 103 0 0 (220) (220) 220 0 0 100 (50) 50 0 50 918 7,186 (3,429) 3,757 (250) 4,425 422 669 (676) (7) (273) 142 2,150 4,969 (1,698) 3,271 (250) 5,171 200 0 (88) (88) 0 112 0 0 (20) (20) 20 0 0 220 0 220 (220) 0 |
|
| (5,672) 49,331 (41,893) 7,438 5,238 7,004 |
|
| 46,088 152,123 (145,059) 7,064 0 53,152 |
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DOWNSHIRE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022
11. RELATED PARTY TRANSACTIONS
Total donations received from Trustees and their related parties for the year amounted to £27,500.
Disclosed below are the annual payments made to or on behalf of related parties during the year ended 31 December 2022:
| ded 31 December 2022: | ||
|---|---|---|
| Name of Related Party | Reason | £ |
| Mr M Walker | Salary as cleaner/caretaker | 3,098 |
| Mrs C Davison | Salary as music director | 4,800 |
| Mr A McAllister | Salary as substitute worship leader | 180 |
| Mr S Davison | On Resignation as Elder | 15 |
| Mr G McAllister | On Retirement as Elder | 73 |
| Mrs V McLean | On Retirement as Elder | 83 |
| Mrs V McLean | From Toddlers | 20 |
Rev N Duddy received remuneration and expenses for his role as Minister and not in his capacity as a trustee.
The Congregation contributed £56,009 to the Presbyterian Church for Annual Assessments during the year which included £46,879 in respect of the annual stipend, allowances, related National Insurance and pension contributions for the Rev N Duddy.
The Congregation contributed £660 towards Presbytery Fees for Carrickfergus Presbytery.
The Congregation contributed the following to the Presbyterian Church during the year:
| £ | |
|---|---|
| United Appeal | 7,519 |
| World Development Appeal | 824 |
| Moderators Appeal Ukraine | 1,581 |
Mr S Cahoon as part of his role on the preaching team, not as a Trustee, took one service in the year for no pulpit supply fee. This reduced costs for the Congregation by £75.
Mr R Downie bought and donated paper to the Congregation. This reduced costs for the Congregation by £52.
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