an FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements For the year ended 31 December 2022 Registered Charlty In Northern Ireland {NIC104837)
an CONTENTS Page Information Trustees, Report Independent Examiners, Report Statement of Flnancial Activity Statement of Assets and Liabilities 10 Notes to the Accounts 11
an FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND CHARITY INFORMATION 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 DEfAILS First Lurgan congregation of the Presbyterian Church in Ireland High Street Lurgan Craigavon, Co Armagh Registered Charity in Northern Ireland (NIC104837) CHARITY TRUSTEES The Charity Trustees who senied durin8 the year or who were trustees at the date of this report were Rev. David Henry Mr. Norrnan Mccleary Mr. John Spence Mr, Ross Bolton Mr. Derek Thompson Mrs. Rebecca Spence PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev, David Henry Mr. Norman Mccleary Miss Emma Spence INDEPENDENT EXAMINER TMCD Accountancy Practice, 35 Ballylou8h Road, Donaghcloney, BT66 7PQ BANKERS Ulster Bank, Lurgan Branch, 14116 Market Street Lurgan Craigavon BT66 6AP SOLICITORS Watson & Neil Solicitors, 23 High Street Lurgan. BT66 8AH
an FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT STRUCTURE AND MANAGEMENT The Klrk Sesslon 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 servlce in the local community. The Kirk Sessions has delegated to its Con8re8ational Committee the temporal affalrs of the con8re8atlon including adrninisterin8 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 the last Tuesday of January, March, May, August, October and November. To be chosen for the office of the eldership in the congregation a person must be a votin8 member and a re8ular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the con8re8ation 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 affalrs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. First Lurgan 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 FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconyd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and actin8 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 representatlve elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. First Lurgan 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 thelr part in fulfilling God's mission to our world. The congregation's mlssion statement is that "First Lurgan desires to be a "Bible based" Christ centred, worshlping church whlch encourages and empowers its members to reach out to the community in love." Is Increasingly characterised by love for God, and love and concern for others; is committed to the historic Christian gospel as revealed in the Bible. is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by bein8'. A Covenant Community: where our relationships are rooted in the promises of God by livlng faithfully toward him and toward one another An Inter8enerational Community: where adults Intentlonally 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 805pel to become blessings for others beyond the bounds of our community. As a congregation of the Présbyterian 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
an FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) AcfiviTIES AND OBJEcfivES The congregation meets for worship every Sunday and vlsitors are welcome to join, The sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetin85 and has a wide range of organisations including Sunday School Boys Brigade Bowling Club pw Walking Club STAR Group ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregation normally meets for worship each Sunday at 11 am and 7 pm. During the week the Bible Study and House Groups provide 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 servlces for Sacraments of Baptism, we conducted marria8e services and gave thanks for faithful senrfices and sought to comfort those who had been bereaved durin8 the year. Pastoral care Members of the con8re8ation who are unable to attend church due to sickness or age are vlsited on a regular basis by the minister, elders or by one of the congregation's pastoral visitors. Mlsslon and outreach The con8re8ation prayerfully and financially support two overseas missionaries one in Japan and the other in Ecuador. The congregation also give financial support to the work of the Belfast City Mission, Child Evan8elism Fellowship, European Missionary Society, and the Royal British Legion.
an FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 con8re8ation 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 plantin81 provide5 grant support for the upkeep of church premises, assist with the running costs of Union Theolo8ical College, the Church's trainin8 college for Ministry students, and financially supports congregation in the areas of worship, dlsclpleship, global mission, outreach, leadershlp and pastoral care. The congregation also contributes to the denominations annual World Development Appeal, Sundav School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elder5. Thi5 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 No major repair work was carried out on church property in 2022. Organlsatlons Boys Bri8ade normally meet once per week. They hold theirannual display In April and their annual camp in May. The Christian Fellowship normally meet once per week for indoor bowling . The STAR Group for over 60's meet for various activities on a Wednesday morning. Due to Covid 19 pandemic restrictions normal running of organisations were severely limited. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by sep4ing on committees and helping with organisations and other church activities.
an FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland rneéts the public benefit requirement by providing benefit to its members and the general public by making known the Christlan Gospel of the Lord Jesus Christ through the advancement of religion. The dlrect 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 opportunltles for response to Bible tearhin8. 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 {includin8 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 re50urces 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, thelr 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, Irlsh Mission workers and Lay Agents who receive benefits as result of their holding office or employment. However, this 15 incidental and necessary in order to further our charitable purpose, There are no other private benefits. The beneficiaries of this purpose are members, theirfamilies, Other individuals that the Presbyterian Church in Ireland is In dlrect 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 Cornmissions Public benefit requirement statutory guidance.
an FIRST LURGAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's main source of income is members, contribution of £68,149 through the Weekly Freewill Offerin8 and Gift Aid. The total contribution for Restricted and Unrestricted funds in 2022 was £86,988. All funds remained in balance at the 31st December 2022. The main payments were the Central Church Assessments £22,944 and Ministry and Support Staff £48,029. At the year end, total fund balances were £103,473, consisting of £73,302 Unrestricted Funds and £30,171 Restricted Funds. Reserves Pollcy First Lurgan Trustees continually review the level of unrestricted resen4es that it Is appropriate to hold taking account of current and ongoing commitments. At the year-end unrestricted resenies held in bank was £73,302 which represents a lower level of reserrfes. The Trustees consider it prudent to hold reserrfes at this level as the fundin8 of its present and future activities is dependent of the ongoing financial support of members. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the flnanclal statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregatlons total income does not exceed £250,000, the Trustees have elected under Section 6413) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and statement of a55et5 and liabilitie5. The Trustees are responsible for keepin8 adequate accountin8 records that are 5uffl¢ient t0 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 takin8 reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session and signed on its behalf by Ocuicl C h£4? IName] I [Date] [Date] Arf I/L .*>Z3
Independent examiner'5 report to the charity trustees of First Lurgan Presbyterian Church. A Con8regation of the Presbyterian Church in Ireland (Charity no. 104837) We report on the accounts of First Lurg3n Presbyterian Church. A ConEreEation of the Presbyterian Church in Ireland for the year ended 31 December ?022. 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 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){bl of the Charities Act. state whether particular rnatters have come to our attention. Basis of independent examiner's report 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 Charitv Comrni55ion for Northern Ireland under section 6519)Ibl 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 seekin8 explanations from you as charity trustees concerning any such matters. Our role is 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 examlnerfs statement We have completed our examination and have no concerns in respect of the matters (11 to (4) listed above and, in connection with following the Directions of the Charity Cornmission for Northern Ireland, we have found no matters that require drawing EO your attention. TMCD Accountancy Practice Chartered Accountants 35 8allylou8h Road Donaghclonev BT66 7PQ Date:
an Flrst Lur8an Congregatlon of the Presbyterian Church in Ireland Statement of Financial Actlvlty (Receipts and Payments Account) Year Ended 31 Decemb@r 2022 2022 2021 Unrestrlcted Funds Restrlcted Funds Total Total Note Recelpts Donations and legacies Charitable activities Other trading activities Investment incorne Other 59,643.74 315.00 350.00 463.32 2,650.99 21,811.00 81,454.74 315.00 350.00 464.84 86,481.00 40.00 375.00 446.16 3,608.80 1.52 1,752.90 4,403.89 Total Recelpts 63,423.05 23,565.42 86,988.47 90,950.96 Payments Charitable activities 83,085.73 24,276.55 107,362.28 106,931.72 Total Payments 83,085.73 24,276.55 107,362.28 106,931.72 Net Recelpts 119,662.68) (711.13) {20,373.811 115,980.76) Transfers between funds Net Movement In Funds 1268.00) 119,930.68) 268.00 1443.13) (20,373.81) 115,980.761 Funds Brought Forward 93,232.75 30,614,35 123,847.10 139,827.86 Funds Carrled Forward 73,302.07 30,171.22 103,473.29 123,847.10
an First Lurgan Congregation of the Presbyterian Church in Ireland Statement of Assets and Liabilities Year Ended 31 December 2022 2022 2021 unrestrlcted Funds Restrlrted Funds Total Total Bank and cash balances 73,302.07 30,171,22 103,473.29 123,847.10 Reser¥es 73,302.07 30,171.22 103,473.29 123,847.10 Approved by the Kirk Session and signed on its behalf bv; [Name] I IDate] 21 [Date] 25 ?<)X>. 2è23 10
an First Lur8an Con8regation of the Presbyterian Church in Ireland Notes to the Accounts Year Ended 31 December 2022 Accountlng pollcles Basls of financial staternents As the income is less than £250,000 the congregation have elected to prepare its accounts on receipts and payments basis, in accordance with the provisions in The Charities Accounts and Reports Re8ulations (Northern Ireland) 2015. Funds Restricted funds are those revenue streams that are glven for speciflc purposes. Unrestrlcted funds are available to be spent on the general purposes of the charitv. 2022 2021 Unrestrlcted Funds Restrlcted Funds Total Total Donatlons and le8acles Recorded Glvlng Gift Ald 47,650.01 9,758.21 8,456.00 2,285.00 5,000.00 296.00 11,774.00 11,000.00) 56,106.01 12,043.21 5,000.00 741.77 12,563.75 0.00 55,810.29 12,186.56 8,976.77 150.75 9,253.50 103.13 Legacles Loose Collections Glft Days Special Collections Donations from Organisations Received for Or8anisations 445.77 789.75 1,000.00 59,643.74 26,811.00 86,454.74 86,481.00 Charltable artlvltles Income from Church Event5 Church Magazine5 Weddings, funerals, etc. 125.00 125.00 190.00 190.00 40.00 315.00 315.00 40.00 4 Other tradln8 actlvltles Rental Income 350.00 350.00 375.00 11
an First Lurgan Congregation of the Presbyterian Church in Ireland Notes to the Account5 Year Ended 31 December 2022 2022 2021 Unrestrlcted Funds Restrlrted Funds Total Total Investment Income Deposit interest General investment fund 0.58 0.94 0.58 464.26 463.32 446.16 463.32 1.52 464,84 446.16 Other Income Miscellaneous 2,650.99 1,752.90 4,403.89 3,608.80 Payments on charltable artlvltles General assembly assessments Ministry and support staff cost5 Life and work Congregational running expenses Governance costs Donations to missions and charities 21,693.40 51,505.05 794.00 21,693.40 51,657.55 1,038.31 5,887.28 5,403.66 13,588.50 22,537.90 49,857.52 6,078.00 7,502.98 6,966.32 13,989.00 152.50 244.31 490.00 2,364.24 13,138.50 5,397.28 3,039.42 450.00 82,879.15 16,389.55 99,268.70 106,931.72 Flxed Assets The congregatlon owns the Church and Church Halls situated at 60 Hlgh Street, Lurgan. These have an insurance value of £3,331,397 and £1,110,462 respectively. It also owns the manse at 26 Upper Toberhewny Lane, Lur8an which has an insurance value of £300,000. Investments The congregation holds investments with a market value of £20,243.99 12
an First Lurgan Congregation of the Presbyterian Church in Ireland Notes to the Accounts Year Ended 31 December 2022 io Fund balances Openln8 balance Surplus (defidt) aosln8 balance Recelpts Payments Transfers Unrestricted Funds General fund 1744.021 93,976.77 63,423.05 83,085.73 119,662.681 22,732. I23,C.l 2.325,30 70,976.77 Reserve Account 93,232.75 63,423.05 83.085.73 119,662.681 1268.iY)I 73,302,07 Restrktod Fundi Audio-visual Fund 155.78 225. 225.(M) 380.78 BB Camp BB General Belfast City Mission Benevolent Fund 204.48 0.58 16,00 115.421 1354.441 50.fJ) 1412.651 13Q).971 1235.811 1243.241 189.06 1,514.42 552.90 907.34 1,159.98 50.LK) 5(K).LK) 450.C 3,290.62 7,478.17 1,119.44 1,245.49 299,1X) 362.iJ) 774,65 2,877.97 7,445.20 883.63 Buildin8 Fund Catering Fund Christian Fellowshlp Events fund 8,024.75 8,325.72 235.81 268.CX) 243.24 I,(M)2.25 299.(Ki Harvest Fund 5,038.75 2.[) 4,215.¢Xi 945.79 823.75 {745,791 1198.75 823.75 1,582.67 4,041.69 High Street Youth Fund Julia Henry OMS Fund Kids 4 School 2,328.46 4,240.44 3,801.25 4,(KM).IX) Minibus Fund Moderator's appeal Presbyterian Women Sunday School Fund Yukiko Matsudo Fund 4,480.50 4,480.50 3,095.(X) 0.94 3,095.00 935.¢J) 934.19 1934.061 0.13 2,216.55 1,196.31 2,216.55 2,827.56 L631.25 1,631.25 30,614.35 23,565.42 24,276.55 1711.131 268. 30,171.22 13