Armagh Road (Portadown) Congregation of The Presbyterian Church in Ireland
Trustees Annual Report and Financial Statement for the year ended 31st December 2022
Registered Charity in N Ireland
NIC104848
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Armagh Road (Portadown) Congregation of The Presbyterian Church in Ireland
Trustees annual report
Trustee’s report, Charity Trustees, Officers, Structure and Management, Description and purpose, Activities and objectives, Achievements, Pastoral Care, Mission and outreach, Organizations, Public benefit statement, Financial revue.
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
Armagh Road (Portadown) Congregation of the Presbyterian Church in Ireland
27 CHURCH STREET PORTADOWN CRAIGAVON BT62 3LN
REGISTERED CHARITY IN NORTHERN IRELAND (NIC104848)
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Charity Trustees
The Charity Trustees who served during the year or who were trustees at the time of the report were
Name
Mr James Bamford Mrs Irene Bowman Mr John Bradfield Rev Christina Bradley Mrs Dawn Conner Mr Nigel Conner Mr James Davison Mrs Roberta Dunlop Mr Mervyn Gilmour Mr Mitchell Graham
Mr Noel Greenlee[♦] Mr Arnold Hatch Mr Carlo Hughes Mr Billy Jackson Mrs Thelma Jackson[♦] Mr John Kilner Dr David Lowry Mrs Rosemary McCall Miss Angela Neilly Mrs Joyce Neilly
Mr Sam Paul Mr Desmond Rainey Mr Ivan Stirling* Mrs Moyra Stirling Ms Ruth Stirling Mrs Carol Swann Mr George Swann Mrs Betty Wilson Mr Michael Wilson
♦Retired *Deceased
Principal office Bearers
Minister
Rev Christina Bradley
Clerk of Session
Dr David Lowry
Treasurer
Mr James Bamford
Independent Examiner
David Pepper
Bankers
Ulster Bank
20 High Street
Portadown
Craigavon BT62 1HZ
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Solicitors
T D Gibson & Co 17 Church Street Portadown, Craigavon BT62
Trustees Annual Report (cont.)
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 the government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of the 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 vote but only a casting vote.
Stated meeting of the Kirk Session are held in January, March, May, September, November or as appropriate.
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 (the vote of) two- thirds of those who vote.
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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 congregation assigned to it by the General Assembly of the Presbyterian Church in Ireland. Armagh Road (Portadown) 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation
Public Benefit Statement
The Presbyterian Church in Ireland meets the public benefit requirements by providing benefit to its members and the 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 using notice boards, printed material, press advertisement, websites and social media or other ways.
The benefits are demonstrated through regular evaluation of the service 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 because of their holding office or employment. However, this is incidental and necessary 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.
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Financial Review
The congregations’ main sources of income are members’ contributions through the Freewill Weekly Offering (FWO), Property and Mission envelopes. There were (134) contributors during the year, (130) in previous year, 2021, donating a total of £111,248, previous year £113181.
Total income of the congregation during the year was £240,534 (includes £2619 from organisations), compared to £172,125 in the previous year.
Total expenditure was £117,638 (includes£3216) from organisations), compared to £111,190 in the previous year.
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 61(3) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payments 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 (enter date) and signed on its behalf by
Name David Lowry
Date March 2023
Name Rev C Bradley Date March 2023
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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 on the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from the endowment 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 basis.
Unrestricted funds are income which is to be spent on the congregation’s general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
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Armagh Road congregation of the Presbyterian Church in Ireland
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Accounts)
for the year ending 31[st] December 2022
| Note | |||||
|---|---|---|---|---|---|
| Receipts | Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ | £ | £ | ||
| Regular direct giving | 1 | 91,465 | 19,783 | 111,248 | 113,181 |
| £ | £ | £ | £ | ||
| Donations and Legacies | 2 | 42,077 | 82,000 | 124,077 | 52,826 |
| £ | £ | £ | £ | ||
| Activities that generate Income | 3 | 481 | 800 | 1,281 | 582 |
| Investment | £ | £ | £ | £ | |
| income | 4 | 541 | 766 | 1,307 | 857 |
| £ | £ | £ | £ | ||
| Other | 5 | 2 | 2,619 | 2,621 | 4,679 |
| £ | £ | £ | £ | ||
| Total Income | 134,566 | 105,968 | 240,534 | 172,125 | |
| Payments | |||||
| £ | £ | £ |
£ | ||
| Central church assessments | 6 | 17,940 | - | 17,940 | 17,181 |
| £ | £ | £ |
£ | ||
| Ministry and support Staff | 7 | 61,388 | - | 61,388 | 58,596 |
| £ | £ | £ |
£ | ||
| Life and Work | 8 | 1,894 | - | 1,894 | 1,403 |
| £ | £ | £ | £ | ||
| Governance | 9 | 12,591 | 4,597 | 17,188 | 15,856 |
| £ | £ | £ | £ | ||
| Grants to Charities and Missions | 10 | 2,437 | 13,575 | 16,012 | 15,104 |
| £ | £ |
£ | £ | ||
| Other | 11 | - | 3,216 | 3,216 | 3,050 |
| £ | £ | £ | £ | ||
| Total Payments | 96,250 | 21,388 | 117,638 | 111,190 | |
| £ | £ | £ | £ | ||
| Net Receipts/(Payments) | 38,316 | 84,580 | 122,896 | 60,935 | |
| £ | £ |
£ | £ | ||
| Transfers to / (from) funds | - | 1,481 | 1,481 | 191 | |
| £ | -£ |
-£ | -£ | ||
| - | 2,731 | 2,731 | 191 | ||
| £ | £ |
£ |
£ |
||
| Gains/Losses on investment assets | - | - | - | - | |
| £ | £ | £ | £ | ||
| Surplus/ (deficit for year) | 38,316 | 83,330 | 121,646 | 60,935 |
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Reconciliation 31/12 2022
| Cash at bank & in hand 31st Dec | £ | £ | £ | £ |
|---|---|---|---|---|
| 2021 | 25,586 | 189,941 | 215,527 | 154,592 |
| £ | £ | £ | £ | |
| Surplus(deficit) this year end | 38,316 | 83,330 | 121,646 | 60,935 |
| Cash at bank& in hand 31st Dec. | £ | £ | £ | £ |
| 2022 | 63,902 | 273,271 | 337,173 | 215,527 |
| Bank balances | ||||
| 2022 | ||||
| £ | £ | £ | ||
| No1 General | 63,902 | 193 | 64,095 | |
| £ | £ |
£ | ||
| No2 Property | - | 266,232 | 266,232 | |
| £ | £ |
£ | ||
| Organisational | - | 6,846 | 6,846 | |
| £ | £ | £ | ||
| 63,902 | 273,271 | 337,173 |
Fixes Assets
The congregation owns the property at 27 Church Street Portadown and the associated fixtures, fittings, plant and machinery.
These have an insurance value of £2,062,094 for the church and £1,516,245 for the halls. The manse currently occupied by the minister has an insurance value of £406,354.
| Investments | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ |
£ | £ | |
| General Investment Fund | - | 39,926 | 39,926 | 43,502 |
| £ | £ |
£ | £ | |
| Other | - | 2,875 | 2,875 | 2,616 |
Statement of assets and Liabilities
Assets
Unrestricted Restricted Total funds Total funds 2021
Cash at bank
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| £ | £ | £ | £ | |
|---|---|---|---|---|
| General account | 63,902 | 193 | 64,095 | 25,586 |
| £ | £ |
£ | £ | |
| Property account | - | 266,232 | 266,232 | 181,055 |
| £ | £ |
£ | £ | |
| Other | - | 6,846 | 6,846 | 8,886 |
| £ | £ | £ | £ | |
| 63,902 | 273,271 | 337,173 | 215,527 |
Liabilities
NIL
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l#d•p•nd•nt •xamln•Vts r•port to the ¢harity tru$ts•¥ of Armagh Road Iportadownl oongV•¥tlon ol the Pr05byterian Church In Ireland I r&port on the accounts ofthe Charity for the year ended 31 December 2022, which are set out in pag85 8 to 10. Respe¢¢lve responsibilitl•s gf ¢harity tru•te¢ and •xaminor. A5 the chartys trustees you are responsible loi the preparation of the accounts in accordance with the Charitses Act INorthern Ireland) 2008. It is my responsibilty to.. Ex8mln Ihe aceounls under secuon 65 oflhe chares A Follow Ihe procedures laid do In the general Direclons given by the Commission undw section 65191 Ibl oflhe Charities Act. State %thelher particular rnattet5 have come to my attention. Basis of Independent examiners r•port. I have examlned your ch8rity acttunts as requlred undw sects"M 65 ofthe Chariles Act and my examinaton was Cavrted out in accordance wth the general Direction5 by the Charity Comms1On for Northern Ireland undef section 65 19llbl of the Charities Act My Indijded a revlew ofthe accounong records kept by Ihe thaiity and a tompadson ofthe accounts presertted wfth those records. It also included consideration of any unusual items or thsdosures in the accounts and seeking explanatiorss from you as charity trustees concernlng any such matters. Plry role is to state whelher any material matters have come to my attention giving me cause to belie¥e'. That accounting records were not kept in acoordance Section 63 of the Chafibes Act That the a¢¢ounts do not accord wth those accountsng records That the accounts do not COTnply th the accounting Tewirements of the Charities Act That there is further information needed for a proper undeFslanding of the accounts to be reached. Independent examiners Statement I have completed my exarnination and have no concem5 in respect of the mattws 111 to 141 listed above and in connethon with followng tt)t Dirè¢tion8 of Ihe Charity CoMrf10n for Northern Irelend., I have found no matters that require drnmng to your attention Name David Pepp 56ynaturo F4w¢vant profe557 alifvcatlon or ldy. aCCOUThtant Iretlredl 10. Addr•$s 20 Cla#bras$ll Gard8tt8 Portadown B T63 SYD 11. Dat• li
Armagh Road congregation of Presbyterian Church in Ireland
The additional information given on the following pages does not form part of the congregation's independently examined Church Accounts. The figures shown have however been incorporated into the accounts on which the congregation's examiner has given his report.
Notes to accounts year ending 31 st December 2022
1. Regular direct giving
| 1. Regular direct giving | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ | £ |
£ | |
| FWO | 73,755 | - | 73,755 | 73,384 |
| £ | £ |
£ | £ | |
| Property | - | 5,646 | 5,646 | 7,692 |
| £ | £ |
£ | £ | |
| Missions | - | 10,080 | 10,080 | 9,865 |
| £ | £ | £ |
£ | |
| Loose collections | 463 | - | 463 | 424 |
| £ | £ | £ | £ | |
| Gift aid | 17,247 | 4,057 | 21,304 | 21,816 |
| £ | £ | £ | £ | |
| 91,465 | 19,783 | 111,248 | 113,181 | |
| 2. Donations and Legacies | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ | £ |
£ | |
| Special collections | 822 | - | 822 | 261 |
| £ | £ | £ | £ | |
| Legacies and Bequests | 40,850 | 82,000 | 122,850 | 52,500 |
| £ | £ | £ |
£ | |
| Received from Organisations | 200 | - | 200 | - |
| £ | £ | £ |
£ | |
| Gift Aid | 205 | - | 205 | 65 |
| £ | £ | £ | £ | |
| 42,077 | 82,000 | 124,077 | 52,826 | |
| 3.Activities that Generate Income | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ | £ |
£ | |
| Church Events | 36 | - | 36 | - |
| £ | £ | £ |
£ | |
| Church Magazines | 445 | - | 445 | - |
| Weddings/ | £ | £ |
£ | £ |
| Funerals | - | 800 | 800 | 582 |
| £ | £ | £ | £ | |
| 481 | 800 | 1,281 | 582 |
4.Investment Income
Unrestricted Restricted Total funds Total funds 2021
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| £ | £ | £ |
£ | |
|---|---|---|---|---|
| Bank interest | 216 | - | 216 | 49 |
| £ | £ | £ |
£ | |
| NatWest dividend | 325 | - | 325 | 70 |
| £ | £ |
£ | £ | |
| General Investment Income | - | 766 | 766 | 738 |
| £ | £ | £ | £ | |
| 541 | 766 | 1,307 | 857 | |
| 5.Other Income Sources | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ |
£ |
£ |
|
| Grants | - | - | - | 2,557 |
| £ | £ | £ |
£ |
|
| Rental | 2 | - | 2 | 252 |
| £ | £ |
£ | £ | |
| Organisations | - | 2,619 | 2,619 | 1,870 |
| £ | £ | £ | £ | |
| 2 | 2,619 | 2,621 | 4,679 | |
| 6.Central Church | ||||
| Assessments | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ | £ |
£ | |
| 17,940 | - | 17,940 | 17,181 | |
| 7. Ministry and Support Staff | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ | £ |
£ | |
| Minister | 48,890 | - | 48,890 | 47,566 |
| £ | £ | £ |
£ | |
| Support staff | 12,170 | - | 12,170 | 10,647 |
| £ | £ | £ |
£ | |
| Pulpit supply | 328 | - | 328 | 383 |
| £ | £ | £ |
£ | |
| 61,388 | - | 61,388 | 58,596 | |
| 8. Life and Work | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ | £ |
£ | |
| Resources and copyright licences | 908 | - | 908 | 873 |
| £ | £ | £ |
£ | |
| Church envelopes | 371 | - | 371 | 420 |
| £ | £ | £ |
£ | |
| Church magazines | 420 | - | 420 | - |
| £ | £ |
£ |
£ |
|
| Church events | - | - | - | - |
| £ | £ |
£ |
£ |
|
| Children's and youth ministry | - | - | - | - |
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| £ | £ | £ |
£ | |
|---|---|---|---|---|
| Other | 195 | - | 195 | 110 |
| £ | £ | £ |
£ | |
| 1,894 | - | 1,894 | 1,403 | |
| 9. Governance | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ | £ | £ | |
| Congregational running costs | 1,553 | 59 | 1,612 | 1,613 |
| £ | £ | £ |
£ | |
| Utilities | 7,988 | - | 7,988 | 4,984 |
| £ | £ |
£ | £ | |
| Repairs and maintenance | - | 4,538 | 4,538 | 6,395 |
| £ | £ | £ |
£ | |
| Insurances | 3,050 | - | 3,050 | 2,864 |
| £ | £ | £ | £ | |
| 12,591 | 4,597 | 17,188 | 15,856 | |
| 10. Grants to Charities and Missions | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ |
£ | £ | |
| United Appeal | - | 7,925 | 7,925 | 9,555 |
| £ | £ | £ | £ | |
| Other P.C.I schemes | 887 | 5,038 | 5,925 | 3,721 |
| £ | £ | £ | £ | |
| Other missions and charities | 1,550 | 612 | 2,162 | 1,828 |
| £ | £ | £ | £ | |
| 2,437 | 13,575 | 16,012 | 15,104 | |
| 11. | ||||
| Other | ||||
| Unrestricted | Restricted | Total funds | Total funds 2021 | |
| £ | £ |
£ | £ | |
| Organisations | - | 3,216 | 3,216 | 3,050 |
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