## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** 

**Trustees Annual Report and Financial Statements for the year ended 31 December 2022** 

**Registered Charity in Northern Ireland (NIC104836)** 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT** 

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

Duneane Congregation of the Presbyterian Church in Ireland, Gloverstown Road, Toomebridge, ANTRIM BT41 3RB 

Registered Charity in Northern Ireland (NIC104836) 

## **CHARITY TRUSTEES** 

The Charity Trustees who served during the year or who were trustees at the date of this report were 

Rev. Trevor McNeill Dip. Min. Mr Ronnie Wilson Mr Robert James McKee Mr Robert James Evans Mr William Robert Arrell Mr Stephen French 

## **PRINCIPAL OFFICE BEARERS** 

Minister Rev Trevor McNeill Clerk of Session Mr Robert McKee Treasurer Mrs Margaret Doole 

## **INDEPENDENT EXAMINERS** 

Mr Alistair Smyth and Mrs Olga O’Neill 

## **BANKERS** 

Danske Bank, Business Banking, PO Box 183, Donegall Square West, Belfast BT1 6JS 

## **SOLICITORS** 

Ms Karen Cherry, Samuel Cummings & Sons, Solicitors, 39 Linenhall Street, BALLYMENA BT43 5AJ 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)** 

## **STRUCTURE 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 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 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 on average 4 times a year. 

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. Duneane Congregation of the Presbyterian Church has been assigned to the Templepatrick 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. 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN 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, administrative 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. 

Duneane 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 its members to play their part in fulfilling God’s mission to our world. 

The congregations mission purpose is… _**‘By the grace of God, through the sufficiency of Christ, and relying on the Holy Spirit at all times, to invite all peoples into a living, vibrant, and growing relationship with Jesus Christ and HIS church; joyfully celebrating God's love and reaching out to the world in mission with love and compassion’.**_ 

- _This is increasingly exemplified by love for God, and love and concern for others;_ 

- _We are committed to the historic Christian gospel as revealed in the Bible, and to the Reformed Truths of the Presbyterian Church in Ireland;_ 

- _We seek to be relevant in our approach to worship to the people of this time and place._ 

## _**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 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 faith and practice]._ 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)** 

## **ACTIVITIES AND OBJECTIVES** 

The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord’s Supper is observed on several 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 groupings including amongst others: 

- Sunday School 

- Revive Youth (Youth fellowship) 

- Duneane Tots (Parent and children group) 

- Flourish@Duneane (Women’s fellowship) 

- Mid-Week fellowship 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Worship and Prayer** 

The congregation normally meets for worship each Sunday at 12.00pm (noon). Alongside this, in 2022, there has been an outdoor drive-in service at Easter, as well as weekly outdoor Mission services in both June and September, which were well attended. Furthermore, there were also an Autumn and a Winter evening service. Some services also continue to be provided to the congregation via a WhatsApp group that the members were invited to join. 

The Mid-Week Fellowship once again provided an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. 

As well as our regular services during the year we acknowledged God’s gift of new life at one Sacrament of Baptism, gave thanks for faithful services and sought to comfort those who had been bereaved during the year in accordance with government guidelines. 

At 31 December 2022 there were 74 communicant members and 90 families connected with the congregations; the average week attendance at morning worship is 60-80. 

## **Pastoral Care** 

Members of the congregation who are unable to attend church due to sickness or age are usually visited on a regular basis by the minister, elders or by one of the congregation’s pastoral visitors.  However, hospital and home visits continued to be impacted with regard to visits in line with guidance so this was replaced by phone calls and socially distanced visits to outside people’s homes. At times, this was also not permitted. 

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## **Mission and Outreach** 

At a local level the congregation assists the JAM (Jesus And Me) Store Food-Bank, which encourages wider participation amongst members of every community in Randalstown. This continued throughout 2022 on a greatly increased basis, in accordance with government and PCI guidance. Every year the church organizes a Holiday Bible Club for children of the area. In 2022, this was again at the end of June, albeit outside.  On special occasions such as Christmas and festivals, the church participates in outreach to the community by practical means such as catering, or participating in, for example, community choirs. 

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 annual World Development Appeal, Sunday School project and any other special appeals. 

## **Presbytery** 

The congregation was normally 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 2022. 

## **Property** 

No major repairs or refurbishment projects were undertaken during the year. 

## **Organisations/Groupings** 

- Mid-Week Fellowship attracts around 25 people per week. 

- Sunday School and Bible Class has around 40 children 

- The PW Women did not recommence but has been replaced by Flourish@Duneane to cater for all of the women in Duneane Presbyterian Church’s community. 

- The Holiday Bible Club was held in June 2022. 

- FM@Duneane, which was a monthly youth fellowship has been replaced by Revive Youth. 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)** 

- ARK @ Duneane for younger children (pre-school and primary) has commenced on a monthly basis. 

- Duneane Tots resumed and takes place every Tuesday morning. 

## **Volunteers** 

The Trustees 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 including the management and marshalling of the drive-in services. 

## **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, 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. 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** 

## **TRUSTEES ANNUAL REPORT (cont’d)** 

The Kirk Session has had regard to the Charity Commission’s Public Benefit Requirement statutory guidance. 

## **FINANCIAL REVIEW** 

The congregation’s main source of income is members’ contributions through the Weekly Freewill Offering. There were 77 contributors during the year [76 in previous year, 2021] donating a total of £41,127 (£36,454 in previous year, 2021) 

Total income of the congregation during the year was £84,873 compared to £82,427 in the previous year. This was mainly due to an increase of £1,490 in direct giving, £816 in donations and gifts, and £1,820 in income generating activities but was partially offset by a decrease of £809 from other income sources. 

Total expenditure increased from to £84,737 (2021) to £86,340 in 2022, mainly of the result of the almost £4,273 increase in the cost of Utilities.  This variation was offset mainly be the reduction of £1,118 in Ministry and Support Staff Costs and a decrease of £195 in Governance costs. 

## **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 congregation’s 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. 

Approved by the Kirk Session at a meeting on 29[th] October 2023 and signed on its behalf by 

Rev. T. McNeill 29[th] October 2023 

Mr. R. McKee 29[th] October 2023 

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## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** 

As the total income of the congregation is less than £250,000.00 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 (Page 7 Trustee’s report). 

We report on the accounts of Duneane Presbyterian Church for the year ended 31 December 2021 which are set out on the attached Statement of Financial Activity and Statement of Assets and Liabilities. 

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 our 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. 

- State whether any particular matters have come to my attention. 

We have examined your charity accounts as required under section 65 of the Charities Act and our 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. 

Our 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. 

Our role is to state whether any material matters have come to our attention giving us cause to believe: That accounting records were not kept in accordance with section 63 of the Charities Act. 

That the accounts do not accord with those accounting records 

That the accounts do not comply with the accounting requirements of the Charities Act. 

That there is further information needed for a proper understanding of the accounts to be reached. 

We have completed our 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, and we have found no matters that require drawing to your attention. 

Signed: …………………… Mr. Alistair Smyth Signed: ………………… Mrs. Olga O’Neill 

Address: 42 Groggan Road, Randalstown Address: Pipe Road, Randalstown 

Date: 15 May 2023 Date: 15 May 2023 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022** 


**----- Start of picture text -----**<br>
Unrestricted Restricted Endowment Total Prior year<br>funds funds funds funds total funds<br>Incoming resources<br>Regular Direct Giving 50,112 11,325 — 61,438 59,947<br>Donations and Legacies 348 978 — 1,326 504<br>Activities that Generate Income — 1,820 — 1,820 900<br>Investment Income 1,280 1 — 1,282 1,259<br>Other Income Sources 1,821 17,184 — 19,006 19,815<br>Total income 53,562 31,310 — 84,873 82,427<br>Resources used<br>Central Church Assessments 7,070 — — 7,070 7,188<br>Ministry and Support Staff 584 — — 584 1,751<br>Minister 18,303 1,511 — 19,814 19,370<br>Other Ministry and Support Staff 571 — — 571 967<br>Life and Work — 1,805 — 1,805 1,167<br>Worship and Fellow ship 2,759 20 — 2,779 2,251<br>Discipleship and Ministry 170 120 — 290 365<br>Mission and Outreach 7,196 2,228 — 9,424 9,669<br>Governance 1,593 90 — 1,684 1,879<br>Property and Equipment 1,299 1,208 — 2,507 7,461<br>Utilities 8,219 1,827 — 10,046 5,774<br>Repairs and Maintenance 33 15,754 — 15,788 13,159<br>Insurances 1,800 3,036 — 4,836 4,179<br>— — — — —<br>Depreciation<br>Grants to Missions and Charities<br>United Appeal — 3,905 — 3,905 3,828<br>Other PCI Schemes — 3,193 — 3,193 270<br>Other Missions and Charities 500 1,538 — 2,038 5,455<br>Total expenditure 50,100 36,239 — 86,340 84,737<br>Gains / losses on investment assets — — (4,311) (4,311) 52,449*<br>Net income / (expenditure) resources before transfer 3,462 (4,929) (4,311) (5,778) 50,138*<br>Transfers<br>Gross transfers betw een funds - in — 15,622 — 15,622 24,879<br>Gross transfers betw een funds - out (2,394) (13,227) — (15,622) (24,879)<br>Other recognised gains / losses<br>— — — —<br>Gains on revaluation, fixed assets, charity's ow n use<br>Net movement in funds 1,067 (2,534) (4,311) (5,778) 50,138<br>Reconciliation of funds<br>Total funds brought forward 85,567 52,959 52,449 190,977 140,838<br>Total funds carried forward 86,635 50,424 48,138 185,199 190,977<br>**----- End of picture text -----**<br>


_* Total asset value £52,449 previously recorded in Note 3 – Actual gain 2021 £5,680.00_ 

**/contd.** 

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|**_Represented by_**||||||
|---|---|---|---|---|---|
|Unrestricted||||||
|General fund|46,635|—|—|46,635|45,567|
|Designated||||||
|Not for Interest Use|40,000|—|—|40,000|40,000|
|Restricted||||||
|Christian Guidelines|—|—|—|—|—|
|Digger Project|—|—|—|—|—|
|Duneane Bow ling Club Account|—|1,225|—|1,225|1,274|
|Duneane PW|—|206|—|206|—|
|Duneane PW Account|—|47|—|47|1,473|
|Duneane Tots|—|25|—|25|25|
|Earl Haig Fund|—|—|—|—|—|
|Farm Fund|—|20,215|—|20,215|24,392|
|Flourish at Duneane|—|758|—|758|—|
|Grave Fees Fund|—|1,510|—|1,510|—|
|Harvest Fund|—|—|—|—|—|
|Heat & Light Fund|—|—|—|—|—|
|Herald Fund|—|—|—|—|—|
|Holiday Bible Club|—|—|—|—|0|
|MAD Weekend|—|784|—|784|784|
|Men's Activities Fund|—|—|—|—|—|
|Missions Fund|—|—|—|—|0|
|Moderator's Appeal Fund|—|—|—|—|—|
|Orphan Fund|—|—|—|—|112|
|PW Gift Aid Fund|—|—|—|—|—|
|Property Fund|—|24,235|—|24,235|22,585|
|Reach Out Fund|—|—|—|—|—|
|SS Gift Aid Fund|—|—|—|—|—|
|Screens & Projector|—|—|—|—|0|
|Students' Bursary|—|—|—|—|—|
|Sunday School Fund|—|1,416|—|1,416|2,312|
|Temporary Holding Fund|—|—|—|—|—|
|United Appeal Fund|—|—|—|—|0|
|World Development Fund|—|—|—|—|—|
|Youth Fellow ship (Revive Youth)|—|—|—|—|0|
|Endow ment||||||
|General Investment Fund|—|—|48,138|48,138|52,449|



_* Minor discrepancies due to pence not being shown_ 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES (By Fund) As at 31 December 2022** 






**/contd.** 

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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 (contd.)** 

|**Other Assets**<br>Fixed Assets – Note 2<br>-<br>Church Premises<br>-<br>Fixtures, Fittings & Equipment<br>-<br>Vehicles<br>-<br>Investments – Note 3|£2,820,784<br>£2,623,986<br>£1,722,169<br>£1,520,029<br>£4,542,953<br>£4,144,015|
|---|---|



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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FUND MOVEMENT SUMMARY - Year Ended 31 December 2022** 







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## **DUNEANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND BALANCE SHEET (DETAILED)** 

## **As at 31 December 2022** 



Approved by the Kirk Session at a meeting on 29[th] October 2023 and signed on its behalf by 

Rev. D. Trevor McNeill Robert McKee 

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## **DUNEANE 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 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 (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. 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. 

## **2. FIXED ASSETS** 

The congregation owns the Church premises (Church & Hall) situated at Gloverstown Road/Church Road, Toomebridge, and the associated fixtures, fittings, plant and machinery.  These have an insurance value of £2,281,818.10.  It also owns the Manse located at 15 Ballynafey Road, Randalstown which has an insurance value of £538,964.87. 

## **3. INVESTMENTS** 

The congregation has the following investments. Amounts are shown at last market valuation. 

|General Investment Fund<br>Property<br>Other investments (NS&I)|**2022**<br>**2021**<br>48,138<br>52,449<br>1,634,031<br>1, 427,580<br>40,000<br>40,000<br>1,722,169<br>1,520,029|
|---|---|



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