Charity number: NIC104849
Ballyclare Congregation of The Presbyterian Church in Ireland
Trustees' Report and Financial Statements
For the year ended 31 December 2024
Ballyclare Congregation of The Presbyterian Church in Ireland
Contents
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its and Advisers | 1 - 2 |
| Trustees' Report | 3 - 7 |
| Independent Examiner's Report | 8 - 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12 - 21 |
Ballyclare Congregation of The Presbyterian Church in Ireland
Reference and Administrative Details of the Charity, its Trustees and Advisers For the year ended 31 December 2024
| Trustees | Mr William Cochrane |
|---|---|
| Rev. Jonathan Moxen | |
| Mr David Duncan | |
| Mr David Gawn | |
| Mr Peter Gordon | |
| Mr Maurice Fisher | |
| Mrs Kay Fisher | |
| Mr Martin Hull | |
| Mr Mark Irwin | |
| Mrs Deborah Johnston | |
| Mrs Irene Kilpatrick | |
| Mr Keith Marshall | |
| Mrs Jennifer Millar | |
| Mr Niall McConkey, Clerk of Session | |
| Miss Averil McKeown | |
| Mr Thomas Young | |
| Mr Gareth Harding | |
| Mrs Sheelagh Dalton | |
| Mr Chris Dickey | |
| Mr Iain Holmes | |
| Mrs Adele Irwin | |
| Mrs Zoe Lutton | |
| Mrs Norma Adams |
Charity registered number NIC104849 Principal office Ballyclare Presbyterian Church 2 Foundry Lane Ballyclare County Antrim BT39 9BQ Secretary Mr James Foster Treasurer Mr R J Johnston Independant Examiner Sumer Accountants NI Limited 4th Floor Glendinning House 6 Murray Street Belfast BT1 6DN
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Ballyclare Congregation of The Presbyterian Church in Ireland
Reference and Administrative Details of the Charity, its Trustees and Advisers (continued) For the year ended 31 December 2024
Bankers Ulster Bank 37 High Street Carrickfergus County Antrim BT38 7AN Danske Bank 18 The Square Ballyclare BT39 9B Solicitors JW McNinch 37 Main Street Ballyclare BT39 9AA
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Ballyclare Congregation of The Presbyterian Church in Ireland
Trustees' Report For the year ended 31 December 2024
STRUCTURE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of the 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 for its members, and it seeks to further the contribution of the Church to Christian witness and service in the community. The Kirk Session has delegated the temporal affairs of the congregation to its Congregational Committee, including the administration of 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 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, has no deliberative votes but only a casting vote.
Stated meetings of the Kirk Session are held at least 8 times each year.
To be chosen for the office of the eldership, a person must be a voting member of the congregation and a regular attender on its ordinances. The selection of those proposed to be called as elders can either be by the congregation or by the Kirk Session. Members are elected if they obtain two thirds of the votes cast by 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 the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Ballyclare Presbyterian Church is part of the Carrickfergus Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists primarily of the active ministers of all its congregations, 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, administrative and judicial authority.
The General Assembly is normally constituted, annually, during the first week of June, and meets for worship and business. At the end of business, it is dissolved. The members of the General Assembly consist primarily of the active ministers of each congregation, retired ministers, and a representative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
Ballyclare Presbyterian Church is a congregation of the Presbyterian Church in Ireland, a Reformed Church within the wider Church of Jesus Christ, acknowledging the Word of God, as set forth in the Scriptures of the Old and New Testaments as the only infallible rule of faith and practice, and the supreme standard of the Church.
Ballyclare Presbyterian Church exists to love and honour God through faith in Jesus Christ, in the power of the Holy Spirit, and to enable its members to grow in faith and play their part in advancing God’s kingdom in his world.
The congregation’s overall vision is summed up in the phrase, People Matter to God, and its life and activity is expressed in terms of Making Disciples, Making an Impact.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Trustees' Report (continued) For the year ended 31 December 2024
In all its many aspects, the congregation seeks to be Biblical, serving all age groups, creative in all its activities, committed to serving people physically, emotionally and spiritually, outward looking and welcoming to the whole community, and in all of this being committed to our heritage as part of the Presbyterian Church in Ireland.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday, and visitors are always welcome. On four Sundays during the year, the Sacrament of the Lord’s Supper is celebrated, and all who have been baptised and have made a profession of faith in Jesus Christ as Saviour and Lord are invited to participate. The Sacrament of Baptism is observed at Sunday morning services, and we also welcome families and their children in a service of Thanksgiving and Reception.
We seek to support and prepare couples for Christian Marriage and attach great importance to supporting those who have been bereaved both through the funeral service itself and in ongoing pastoral care.
In a more general context, we work to provide pastoral care and support for everyone who is connected to our congregation, and especially to those who are ill, unable to attend church through sickness or age, or who are finding life tough and stressful in all sorts of other ways. We do this through the pastoral care of the ministerial staff team, as well as by the Elders and Pastoral Visitors, as well as by members of the congregation.
Members of the congregation meet on a regular basis for Bible Study and Prayer in smaller groups. The congregation also offers a very wide range of organisations and activities during the week, including the following:
Shine, our children’s programme; Youth Fellowship; Presbyterian Women; Choir and Praise Band; Youth Club; Boys’ Brigade and Girls’ Brigade; Bowling Club; Friendship Group, Parent and Toddler Group; Men’s Football, and many other less structured activities.
In all of these activities and organisation, we work to provide Christian support and encouragement to the families connected to our congregation, as well as seeing them as opportunities to serve the wider community, make connections and build relationships with people who have recently come to live in our town, and through all of this to be a positive Christian witness to our community.
We participate in joint activities with other local churches, including Foodbank, Christians against Poverty, WAVE (worship for people with learning difficulties} and Greater Ballyclare Youth for Christ. We are pleased that we are able to make our halls accommodation available for us by a wide range of groups from the community, including Citizens Advice Bureau, local schools, and charities.
The congregation gives priority to Mission and Outreach, supporting the United Appeal for Mission, the central mission fund of the Presbyterian Church in Ireland, which enables congregations to play their part in the wider mission and outreach of the denomination, at home and abroad. The United Appeal is vital for the support of mission personnel working in Ireland and throughout the world, enabling church planting, assisting with the running costs of Union Theological College and training ministry students and pastoral workers, supporting social witness projects - and through all of this enabling congregations to play their part in the areas of worship, discipleship, global mission, outreach, Christian service and caring, leadership development and many other areas.
As a congregation, we are also committed directly to a variety of other mission projects and organizations, with which the congregation has developed links, and which it supports through personal links, prayer and financial giving.
The congregation is represented by the minister and a Representative Elder at the regular meetings of the Carrickfergus Presbytery, and in the same way at the annual meeting of the General Assembly, thus maintaining the essential link between the congregation and the wider structures, decision making and life of our denomination.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Trustees' Report (continued) For the year ended 31 December 2024
The congregation has an up-to-date suite of buildings and these are maintained under the direction of the church committee. During the past year, there has been ongoing minor maintenance and improvements.
ACHIEVEMENTS AND PERFORMANCE
It is very important to emphasise that the life and work of our congregation is made possible by many people who express their Christian faith through committed, and often sacrificial, service. The trustees wish to record their deep appreciation to all who give of their time and gifts in this way.
Our Mission: Ballyclare Presbyterian Church seeks to be Christ-centred through the Word of God, Prayer, Witnessing and Fellowship.
Special thanks must go to our Minister Rev. Jonathan Moxen who has led us through this year with faithful Biblical teaching and a desire to see people come to a personal living faith and people to grow in their faith. This was fulfilled through well prepared and challenging teaching in morning and evening services and preparing Bible study notes for our discipleship groups. He has guided Session and Committee meetings through this year and we are excited to see what God will do through his ministry in Ballyclare. With a staff team of Rev. Doctor Matthew Houston our Assistant Minister, Aaron Anderson our Children and Youth worker, Rev. Peter Douglas our Pastoral Associate, Susan Boyd our Musical Director and Ingrid Orr our Office Administrator we have been greatly blessed by God in Ballyclare. This staff team has helped us to maintain and focus our work in Ballyclare Presbyterian Church through challenging and effective Bible teaching at Sunday services and Discipleship groups, visiting and supporting our members and the very practical needs of a congregation of our size.
During 2024 our Minister not only had to serve us in Ballyclare but was also responsible as convenor of the vacant congregation of Woodlands in Carrickfergus. This meant chairing Session and Committee meetings, organising pulpit cover for Sunday worship and guiding the congregation in finding a new Minister.
In this year we had 483 families equating to 1141 individuals belonging to our congregation which includes 372 Communicant members. Sadly, a number of our church family passed away over this year and our thoughts and prayers are with their families. We had 6 new families join our congregation and welcomed 12 new communicants in full membership of our church.
Session continued to work over this year to advance Christ’s Kingdom in Ballyclare and the many challenges we face as a denomination and a family of God’s people in a rapidly changing world. This has also included thinking about Reconfiguration within PCI and the start of a process towards the end of the year where congregations are being asked to look at what they are doing, what their vision is for doing God’s work and how they plan to move forward in the coming years. Please continue to pray for our Elders as they lead and make decisions for our congregation, serving a gracious and loving God who has given them this responsibility.
Church Committee continued its important work within our congregation. All serve on different teams on Committee using their gifts and talents and we thank all Committee members for their hard work and service in looking after the fabric and finances of our church.
Our youth organisations run a full programme of activities and Bible teaching for our children and young people. God has truly blessed this work with big numbers in GB and BB and growing numbers in Junior youth club, Youth Fellowship and Shine. We give thanks for all our youth leaders who have been so faithful in their organisations, building strong relationships with our children and young people and challenging them with the gospel message. We have seen a number of our young people coming to a personal faith and making the decision to become full communicant members in our congregation.
Our adult groups continued to meet with a number of Discipleship groups, PW, Bowls, Friendship Club, Friday Café with Senior Citizens outing and Christmas Dinner. Thank you to all those who lead and organise these programmes and the help and support that is provided through them.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Trustees' Report (continued) For the year ended 31 December 2024
Our Sunday services remain central to our mission with faithful teaching and challenge from our Ministerial team. A large team of people are involved on a Sunday morning from welcoming, playing instruments, leading the praise, operating screens, operating sound desk, AV room, tea and coffee, Creche and taking part in the service. Thank you everyone for using your gifts and talents as we worship and praise God together as a Church family. Session took the decision to continue streaming our Sunday morning services so those unable to join us can still be a part of the service and new people can experience our worship when looking for a church family to join. Our DVD ministry continues helping those who cannot join us online to still join in our worship services.
We thank all those who serve our congregation in any way to be salt and light in our local community in Ballyclare. We continue to see new families join us and we are excited to see how God will use us in 2025 to advance His Kingdom in all that we do in Ballyclare.
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 the care of those in need (including the sick, disabled and bereaved). Generally, these benefits are delivered locally by congregational churches and members or are facilitated through presbyteries, or are organized 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 organizations, charities and individual members of the public.
FINANCIAL REVIEW
The Trustees are responsible for preparing the Annual Report and Financial Statements in accordance with applicable law and UK Generally Accepted Accounting Practice. They are required to prepare financial statements for each financial year which give a true and fair view of the affairs of the congregation and the financial activities of that year. In preparing the financial statements, the / trustees are required to:
-
Select suitable policies and apply them consistently.
-
Make judgements and estimates that are reasonable and prudent.
-
Prepare the financial statements on the on-going concern basis, unless it is inappropriate to presume that the Funds will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain transactions and disclose with reasonable accuracy at any time the financial position of the congregation and enable them to ensure that that the financial statements comply with the Statement of Recommended Practice ‘Accounting and Reporting by Charities’. 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.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Trustees' Report (continued) For the year ended 31 December 2024
The activities of the congregation are dependent on the on-going contributions of its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of the approval of these financial statements to meet the commitments which will arise in the year from the signing of this report and subject to the continuing support of members to fund on an on-going basis the congregation’s current activities and financial commitments.
Reserves Policy
It is the policy of the Trustees to maintain sufficient reserves to cover three months expenditure.
Risk Assessment
The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of on-going financial support from members. These risks are mitigated by the Trustees and the Congregational Committee, through regular monitoring at stated meetings and by encouraging members in their regular giving.
Approved by order of the members of the Board of Trustees and signed on their behalf by:
Rev. Jonathan Moxen (Chair of Trustees) Date: 4 July 2025
Mr Niall McConkey (Trustee)
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Ballyclare Congregation of The Presbyterian Church in Ireland
Independent Examiner's Report
For the year ended 31 December 2024
Independent Examiner's Report to the Trustees of Ballyclare Congregation of The Presbyterian Church in Ireland
I report on the financial statements of the charity for the year ended 31 December 2024 which are set out on pages 10 to 21.
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:
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examine the accounts under section 65 of the Charities Act;
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act; and
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state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
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 includes 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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountants Ireland, which is one of the listed bodies.
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.
This report is made solely to the charity's Trustees, as a body, in accordance with section 65(3)(a) of the Charities Act (Northern Ireland) 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept
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Ballyclare Congregation of The Presbyterian Church in Ireland
Independent Examiner's Report (continued) For the year ended 31 December 2024
or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed: Amanda McMaw FCA
Dated: 4 July 2025
Sumer Accountants NI Limited 4th Floor Glendinning House 6 Murray Street Belfast BT1 6DN
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Ballyclare Congregation of The Presbyterian Church in Ireland
Statement of financial activities For the year ended 31 December 2024
| Note Income from: Donations and legacies 2 Charitable activities 3 Investments 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net (expenditure)/income before net gains on investments Gains on investments 8 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2024 £ 198,486 - 2,173 200,659 214,748 214,748 (14,089) 57,879 43,790 705,487 43,790 749,277 |
Restricted funds 2024 £ 67,924 48,252 - 116,176 141,476 141,476 (25,300) 46,547 21,247 491,807 21,247 513,054 |
Total funds 2024 £ 266,410 48,252 2,173 316,835 356,224 356,224 (39,389) 104,426 65,037 1,197,294 65,037 1,262,331 |
Total funds 2023 £ 255,586 84,872 1,017 |
|---|---|---|---|---|
| 341,475 | ||||
| 315,497 | ||||
| 315,497 | ||||
| 25,978 86,880 |
||||
| 112,858 | ||||
| 1,084,436 112,858 |
||||
| 1,197,294 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 12 to 21 form part of these financial statements.
Page 10
Ballyclare Congregation of The Presbyterian Church in Ireland
Balance Sheet As at 31 December 2024
| Note Fixed assets Investments 8 Current assets Debtors 9 Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 11 Unrestricted funds 11 Total funds |
38,334 342,807 381,141 (14,420) |
2024 £ 895,609 895,609 366,721 1,262,330 1,262,330 1,262,330 513,053 749,277 1,262,330 |
32,839 371,414 404,253 (14,100) |
2023 £ 807,141 |
|---|---|---|---|---|
| 807,141 390,153 |
||||
| 1,197,294 | ||||
| 1,197,294 | ||||
| 1,197,294 | ||||
| 491,807 705,487 |
||||
| 1,197,294 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Rev. Jonathan Moxen
(Chair of Trustees) Date: 4 July 2025
Mr Niall McConkey (Trustee)
The notes on pages 12 to 21 form part of these financial statements.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act (Northern Ireland) 2008.
Ballyclare Congregation of The Presbyterian Church in Ireland meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
1.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs and costs relating to the governance of the Charity.
All expenditure is inclusive of irrecoverable VAT.
1.4 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.
1.5 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
1. Accounting policies (continued)
1.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
1.8 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
1.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
2. Income from donations and legacies
| Unrestricted funds 2024 £ Donations Freewill Offering 134,057 Property Account - Mission Account - Special Collections 17,584 Loose Collections 4,240 Gift Aid 25,478 Misc Donations 17,127 Legacies Bequests - Subtotal detailed disclosure 198,486 Total 2024 198,486 Total 2023 180,473 Income from charitable activities Solar Panels Organisations Organisations - opening balance Total 2024 Total 2023 |
Restricted funds 2024 £ - 26,885 32,422 - - 8,617 - - 67,924 67,924 75,113 Restricted funds 2024 £ 3,327 44,925 - 48,252 84,872 |
Total funds 2024 £ 134,057 26,885 32,422 17,584 4,240 34,095 17,127 - 266,410 266,410 255,586 Total funds 2024 £ 3,327 44,925 - 48,252 84,872 |
Total funds 2023 £ 125,619 34,518 32,126 13,860 6,377 33,475 9,563 48 |
|---|---|---|---|
| 255,586 | |||
| 255,586 | |||
| Total funds 2023 £ 3,628 45,297 35,947 |
|||
| 84,872 | |||
3. Income from charitable activities
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
4. Investment income
| Unrestricted funds 2024 £ Bank Interest 2,173 Total 2023 1,017 |
Total funds 2024 £ 2,173 1,017 |
Total funds 2023 £ 1,017 |
|---|---|---|
5. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2024 £ Minister 55,167 Assistant Minister 18,550 Assessments 25,823 Congregational running expenses 33,029 Donations to Missions and charities 25,723 Miscellaneous 16,272 Investment charges 7,771 Audit/Accountancy fees 1,920 Youth activities 30,493 Organisations - Total 2024 214,748 Total 2023 162,167 |
Restricted funds 2024 £ - - - 47,351 46,008 - 8,188 - - 39,929 141,476 153,330 |
Total 2024 £ 55,167 18,550 25,823 80,380 71,731 16,272 15,959 1,920 30,493 39,929 356,224 315,497 |
Total 2023 £ 53,050 9,537 24,878 89,085 50,931 16,087 14,798 2,000 12,341 42,790 |
|---|---|---|---|
| 315,497 | |||
6. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £1,920 (2023 audit fee- £1,600).
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
7. Staff costs
| Wages and salaries Social security costs |
2024 £ 68,381 4,615 72,996 |
2023 £ 65,829 4,405 70,234 |
|---|---|---|
The average number of persons employed by the charity during the year was as follows: No employee received remuneration amounting to more than £60,000 in either year.
| 2024 | 2023 |
|---|---|
| No. | No. |
| 6 | 5 |
| 8. Fixed asset investments Cost or valuation At 1 January 2024 Revaluations At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 |
Listed investments £ 807,141 88,468 |
|---|---|
| 895,609 | |
| 895,609 | |
| 807,141 |
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
9. Debtors
| Due within one year Prepayments and accrued income |
2024 £ 38,334 38,334 |
2023 £ 32,839 |
|---|---|---|
| 32,839 |
10. Creditors: Amounts falling due within one year
| Other loans Accruals and deferred income |
2024 £ 12,500 1,920 14,420 |
2023 £ 12,500 1,600 |
|---|---|---|
| 14,100 |
Other loans is comprised of a £12,500 interest free loan which can be recalled partially or in full within 90 days notice to the church.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
11. Statement of funds
Statement of funds - current year
| Unrestricted funds Designated funds Designated Funds General funds General Funds Total Unrestricted funds Restricted funds Restricted Funds - all funds Total of funds |
Balance at 1 January 2024 £ 437,030 268,457 705,487 491,807 1,197,294 |
Income £ - 200,659 200,659 116,175 316,834 |
Expenditure £ - (214,748) (214,748) (141,476) (356,224) |
Gains/ (Losses) £ - 57,879 57,879 46,547 104,426 |
Balance at 31 December 2024 £ 437,030 |
|---|---|---|---|---|---|
| 312,247 | |||||
| 749,277 | |||||
| 513,053 | |||||
| 1,262,330 |
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
11. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Designated Funds General funds General Funds Total Unrestricted funds Restricted funds Restricted Funds - all funds Total of funds |
Balance at 1 January 2023 £ 437,030 201,608 638,638 445,798 1,084,436 |
Income £ - 181,490 181,490 159,985 341,475 |
Expenditure £ - (162,167) (162,167) (153,330) (315,497) |
Gains/ (Losses) £ - 47,526 47,526 39,354 86,880 |
Balance at 31 December 2023 £ 437,030 |
|---|---|---|---|---|---|
| 268,457 | |||||
| 705,487 | |||||
| 491,807 | |||||
| 1,197,294 |
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
12. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Unrestricted funds 2024 £ Fixed asset investments 382,556 Current assets 381,142 Creditors due within one year (14,420) Difference (1) Total 749,277 Analysis of net assets between funds - prior period Unrestricted funds 2023 £ Fixed asset investments 353,788 Current assets 365,799 Creditors due within one year (14,100) Total 705,487 |
Restricted funds 2024 £ 513,053 - - - 513,053 Restricted funds 2023 £ 453,353 38,454 - 491,807 |
Total funds 2024 £ 895,609 381,142 (14,420) 1 1,262,330 Total funds 2023 £ 807,141 404,253 (14,100) 1,197,294 |
|---|---|---|
13. Related party transactions
There were no related party transactions during the year ended 31 December 2024.
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Ballyclare Congregation of The Presbyterian Church in Ireland
Notes to the Financial Statements For the year ended 31 December 2024
14. Funds held by Organisations
| Midweek Fellowship Parent & Friends Girls Association Church Flowers Bowling Club PWA Church Account P W A Youth Council Junior Section BB Youth Fellowship Junior Youth Club Senior Youth Club Anchor Boys Church Choir Ist Ballyclare BB Parents & Friends Mums & Tots 1st Ballyclare BB Company Section Girls Brigade 367th Conpany Friends of Dorston Group |
Opening balance 2024 £ 7 - 953 1,101 10 6,053 10 1,325 163 1,215 1,030 1,162 55 6,853 3,596 4,691 8,188 2,042 38,454 |
Income 2024 £ - - - 228 - 1,894 - 2,053 - 2,922 1 1,277 - 4,337 1,200 18,767 12,246 - 44,925 |
Expenditure 2024 £ - - (30) (45) - (430) - (2,056) - (3,289) (30) (679) - (3,982) (1,176) (17,942) (10,271) - (39,930) |
Total funds 2024 £ 7 - 923 1,284 10 7,517 10 1,322 163 848 1,001 1,760 55 7,208 3,620 5,516 10,163 2,042 43,449 |
Total funds 2023 £ 7 - 953 1,101 10 6,053 10 1,325 163 1,215 1,030 1,162 55 6,853 3,596 4,691 8,188 2,042 |
|---|---|---|---|---|---|
| 38,454 |
The note above shows Income and expenditure from organisations held within the Church. These funds are not under direct control of the trustees of the congregation.
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