an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC1048511
an FIRST DONEGORE CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Flnanclal Statements for the year ended 31 December 2022. REFERENCE AND ADMINISTRATIVE DETAILS Flrst Donegore congregatlon of the Presbycerlan Church in Ireland 30 Main Street Parkgate Ballyclare Registered Charity in Northern Ireland INIC1048511 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Mrs Susan Fletcher Mr Ivor Fletcher Mrs Marianne Howle Mrs Carolyn Mairs Mr John Mulholland Mr Chris Mcclenaghan Mrs Grace Mccullagh Mr John Mccullagh Mr Mlchael McKinstry Mr Alan Mcwhlrter Mrs Edith Nesbitt Mr Sam Pollock Rev Stephen Slmpson PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Stephen Simpson Mr John Mccullagh Mr Michael McKinstry INDEPENDENT EXAMINER Simon Hopper FCA Hopper & Co 6 Doagh Road Ballyclare BT39 9BG
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) BANKERS Danske Bank Limited 18 The Square Ballyclare BT39 9BB SOLICITORS Boal Anderson 56 Hi8h Street Ballymena BT43 6UH STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of Its Kirk Sesslon. Under the congregation's governSng document, The Code, the book of the constltutlon and government of the Pre5byterlan 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 wlthln its bounds. It ensures pastoral care Is in place In the congregation and seek5 to further the contrlbution of the Church to Christian witness and service in the local community. The Kirk Sessions has delegated to its Congregatlonal Committee the temporal affaSrs of the congregation including administering all funds and property belongin8 to the congregation. Members of the Kirk Session are ex-officio member5 Of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregatlons, All members are entltled to propose, speak and exercise equal votes at meetlngs, 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 bi-monthly and are normally held in-person. 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 congre8ation or by the Kirk Session. Members are elected if they obtain two-thlrds of those who vote.
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregatlon is the responsibility of a Presbytery which superintends generally the spiritual and temporal affalrs of the congregations asslgned to It by the General Assembly of the Presbyterian Church in Ireland. The First Donegore congregation of the Presbyterian Church has been assigned to the Templepatrick Presbytery of the Presbyterian Church in Ireland. The mernbership of the Presbytery conslsts mainly of the active ministers of congregations asslgned to it by the General Assembly, mlnsters who have retlred from active duty and an elder appointed by the Kirk Session of the congregatlon. The General Assemblv The General Assembly Ss the supreme court of the Church, representing in one body the whole Church and acting as its Supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the flrst 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 appolnted by the Kirk Sesslon of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. First Donegore 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 Scrlptures and exists to love and honor God through faith in His Son and by the power of His Spirit, and to enable her member5 to play their part in fulfilllng God's mission to our world. First Donegore exists to replicate the Scripture model of Church to be a people and place that shares Jesus Christ and shows grace.
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) This aim, fuels 7 priority areas of Church life, work and wltness l. The Worship of First Donegore exists to enable people to glorify God by meeting Him as Father, Son and Holy Spirit. Worship Service5 of differing type and content brin8 people of all ages to meet the Livlng God. 2. The Prayer Ilfe of First Donegore exists to create a varlety of opportunlties for the members of our church family to en8a8e with God for our world, our district and our church. 3. The Pastoral Care of Flrst Donegore exlsts to provide pastoral care for the whole person {splritual, physical, mental and emotional). We wlsh to see this dellvered through the work of The Minister, Assistant Minister, Elders, Pastoral Care Group and its members. 4, The Ministry of First Donegore exists to extend the Kingdom of God by making Christ known, and by equipping, enabling and encouraging members to live out the values of God's Klngdom where they Ilve, work, volunteer and worship 5. The Dlsclpleshlp of First Donegore exlsts to make disciples of Jesus Christ, who make dlsclples of Jesus Christ. 6. The Evangelism of First Donegore exists to share the Gospel of Jesus and show HIS love wlth the prayer that people wlll corne to and grow in a personal relationship wlth Him. 7. The Service of Flrst Donegore to the district beyond our gates Is expressed through pastoral care; prayer for district, buslnesses, schools and rural community; friendship - seasonal gifts from church, delivering Community events; and meeting social needs of all ages AcfiviTIES AND OBJECTIVES The congregation meets for worship every Sunday and visltors 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 professlon of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings as well as providing regular opportunities to meet for prayer. With regard to worship services each Sunday, having establlshed the technology durlng the pandemic to facilitate sharlng servlces both live stream and on demand via the congregation's YouTube channel, First Donegore intend to continue to make use of such on-line facilities in order to support those unable to attend in person.
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The congregation has a range of organisations which minister to all ages including; Donegore Kids (Sunday School),. Donegore Youth {Bible Class); Donegore Tots (Crèche); Parents and Toddlers; Bowling & 8adminton Clubs; Community Friendship Club; Community Drop-ln, Presbyterian Women; Boys Brigade and Gir15 Brigade. Many of the activities of the congregation and its organlsations whlch had to be curtalled durlng COVID have returned to normal during 2022 with the remainder expected to do so during 2023. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation meets for worshlp every Sunday at 11am. As part of the weekly schedule of services organised across the year, the congregation dedlcates speciflc services to hlghll8ht its support for mSsslon, both home and overseas, and to the highlight the work of mi5slon partner5 such a5 Christian Aid, Kid54school and the JAM Store. In addition, First Donegore seeks to bring comfort to families who have been bereaved by holding special servlce5 of thanksgiving for loved ones. A bi-monthly Divine Healing Service, normally organlsed by the Congregatlon for the dlstrlct and wlder Templepatrick Presbytery, were suspended during COVID and have yet to restart. A Mens and Ladle5 Bible Study forms an integral part of a weekly programme of activities within the Church Buildings together with Prayer time on a Tuesday evening and Sunday morning at 10.30am. The Sunday morning prayer time has yet to restart since the pandemic but is expected to do so in the coming year. These prayer times provide opportunities for members to meet to pray for the world, distrlct, church and for Indlvlduals as requested.
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) At 31 December 2022 there were 106 communlcant members and 180 famllles connected with the congregations. The average weekly attendance at morning worship either in-person or viewing on-line is e5tlmated to be around 150. Pastoral care The congregation through the minister, elders and pastoral care team provide support to members and others through personal vlsitation and prayer. Many church members also provide Invaluable informal care and support. When members face particularly testing times, the level of pastoral care is increased further through hospital, nursing home or home visitation. During recent years, In Ilght of COVID restrictions, greater use of text, telephone and email communication was deployed In order to stay Sn touch wlth the congre8atlon together wlth regular postal deliveries of pastoral and devotional resources. In addition, First Donegore made use of its internet slte, facebook and YouTube channels to support its on-line capabillty and try to keep connected with Its members as well as the wider community. Mission and outreach 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 mi55ion and outreach on a denominational basis beyond what the congregation could do on Its own. The United Appeal Fund provides flnanclal support for mission personnel at home and overseas, assists congregatlons wlth the deployment of locally based staff, enables church planting, provlde5 grant support for the upkeep of church premise5, assist with the runnin8 Costs of Union Theological College, the Church's tralning college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation decided to nominate collections taken at Harvest once agaln thls year to support of the work of sorne of its main missional partners, the Presbyterian Children's Society, Kids4School, Christian Aid, Blythswood Care and JAM Randalstown together wlth Unlted Appeal, thls belng In addition to any specific collections made by the congregation to such causes and to the general volunteerin8 work undertaken by Its members to these and other charitable vehicles.
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The congregation facilitates the hosting of events by Cleopas, a local par-church Chrlstlan ministry which provldes splritual support to churches and Christian leaders. Prior to COVID, the congregation would have organized various missional events such as Alpha both wlthin church bulldings and in location5 within the local communltyj in order to seek to outreach to wider communSty. In addition the church has used its facilities to organise various community events both independently and In partnershlp wlth the local comrnunlty assoclation to celebrate certain events including in 2022 an event to celebrate the late Queen Elizabeth's Jubilee and the Christmas Tree Switch on in December. The congregation also serves the local district through the work of its organisations, many of those attending being drawn from beyond the congregation itself. In addition the church gifts the use of its halls to organlsations such as the Jon-Jo Brlght Foundation to support rehabilitation of people Injured through serious accident; to local familie5 to support birthday and other celebrations and also to the local community association and the local indoor bowling league to facllltate re8ular meeting5. Presbytery The congregation was represented at the regular meetlngs (both face to face and vlrtual) of Presbytery through its minlster and one of the elders. Thls provides an important link between the con8re8ations and the wider structures of the church. General Assembly The minister and one of its elders are nominated to attend the meeting of the General Assembly of the Presbyterian Church In Ireland held in Assembly Buildings, Belfast. Propertv Alongside the normal routine annual inspections of fire extingulshers, electrical and mechanlcal equlpment during the year the congregation undertook some more slgnificant malntenance projects to repair and enhance church buildings, its halls and to maintain its grounds. The congregational committee, appointed to organize such works, expect to progress a slightly more extensive programme in the coming year, havlng had to delay 50me projects during the pandemic. Organlsatlons Church Property is used actively throughout the week by its organisations, with the majority of those attending drawn from the local communlty and not dlrectly from within the congregation itself.
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) Around 70 children attend Boys Brigade & Girls Brigade on a regular basis and enjoy a full programme of events. Both these organisations have re-commenced meetin8 in-person in 2022, returnlng a5 far as possible to a full pro8ramme of badgework and other activitie5. The congregatlon also seeks to engage wlth Its young people In support the growth In thelr falth In Jesus Christ through Donegore Kids, Donegore Youth and Donegore Tot5, which run alongside the church sendice each week. First Donegore established a new Youth Leaders Forum during 2022 with the aim of coordinating and developing attivitles aeross all its Youth organisations. This Forum was responsible for Introducing a new quarterly Youth Allve event during the year aimed at young people In year 8 to 14 both from within existing organisations and beyond. Presbyterlan Women ('PW') returned durlng the latter part of 2022 to meet monthly, thereby providlng a forum for the women in the congregation to meet for fellowship and to support of the wider missional aspects of our Church. The PW were able to organise its annual church service once again prior to the end of 2022, thereby enabling It to donate £500 to mlssional work, The Community Friendship Club creates an environment for the slightly older members of the church and local community to come together in a relaxed social environment on a monthly basis whllst the Parent5 & Toddlers group provlde a support network for the very young and their career5 to meet weekly during term-time. Neither organization re-started during 2022 however it is hoped as attivltles return to normallty in the comlng year that both return to provlde thelr normal programrne of activities. The 8owllng Club provides a social environment for those with specific sporting interests In the local community. The Bowllng club cornpetes regularly in a local league as well cup competitions with these actlvities re-commencing towards the end of 2022. The Bowling Club have also been the organlsing force behind an annual charitable bowling tournament with funds being used to Support a local nominated charity however in light of covid restrictions in recent years, this activity has ceased. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of thelr time by serving on committee5 and helpln8 Wlth organisations and other church activlties,
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general publlc by rnaking known the Chrlstian 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 understandlng In Chrlstlan beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confesslon of Faith and the Shorter and Larger Catechlsms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian bellefs and standards in the local community such as through the care of those in need (Including the sick, persons with disabilitles and bereaved). Generally, the above benefits are delivered locally by congregatlons and thelr members or are facilitated through presbyterles or organised and delivered centrally. Local delivery is facilitated by use of central resources in almost all cases. Public access Is made known through the use of noticeboards, printed materiali press advertisement, websites, and social media or in other ways. The beneflts are demonstrated through regular evaluatlon of the servlces and Inforrnal 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 Minister5, Missionaries, Deaconesses, Irish Mlssion workers and Lay Agent5 who receive benefits as result of their holding office or employment. However. this is incidental and necessary in order to further our charitable purpose. There are no other prlvate beneflts. The beneflciarles of thls purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indlrect 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. 10
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Offering. There were 128 families recorded as contributing during the year1115 in prevlous year, 2022) donatlng total of £78,580 (£70,274 in previous year, 2022). Total Income of the congregation during the year was £138,463 compared to £123,628 in the previous year, wlth donations benefittlng from return to in-person activities, Total expendlture increased to £155,329 in 2022 compared to £127,094 in 2022, predominantly as a result of a return to normal levels of church activity post the pandemic, inflationary pressures on costs particularly energy costs and greater levels of development and maintenance work incurred on church property. RESERVES POLICY The pollcy of the trustees is not to accumulate reserves but to use reserves in the promotion of the Charity's objects, and maintaln a balance on unrestricted funds that equates to at least six months, unrestricted payments £51,002 to cover unforeseen situations that may arise from time to time. In light of the main rlsks facing the Charity the trustees conslder the current level of reserves £472,028 and their Use (as required) is above thls target, The trustees contlnue to monitor thelr reserves levels on a perlodlc basis. FUTURE PLANS With COVID restrictions easing durlng 2022, the church has sought accordlngly to return as far as posslble to normal in the year. This has enabled the church committee to progress some of the maintenance and enhancement projects on church property which had to be deferred durin8 the hei8ht of the pandemic. A wider review of church resources Is expected to be undertaken In the year ahead for consideration by the congregatlon. 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 practlce. 11
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) As a consequence of the income of the congregation exceeding £250,000 during the prior year thereby requiring the 2018 accounts to be prepared on an accruals basis, the trustees have decided to contlnue to prepare accounts on thi5 basis subsequently. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose wlth reasonable accuracy at any time its financial posltion. They are also responsible for safeguardlng 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 meetlng on 15th May 2023 and signed on its behalf by: Nam John Mccullagh Name: Michael McKin Date: 15th May 2023 Date: 15th May 2023 12
an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF FIRST DONEGORE CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND I report on the financial statements of First Done8ore Presbyterian Church for the year ended 31st December 2022 which are contalned withln the 2022 Annual Report, Respective responsibilities of trustees and independent examiner Flrst Donegore Presbyterian Church's trustees are responsible for the preparation of the financSal statements in accordance with the terms of the Charlties Act (Northern Ireland) 20Q8. First Donegore Presbyterian Church 's trustees consider that an audit is not required under section 6512) lauditl of the Charities Act (Northern Ireland) 2008 for the year and that an independent examinatlon under section 64{11 of the Charlties Act (Northern Ireland) 2008 is requlred. It is my responsibility to: examine the accounts to State whether particular matters have come to my attention. Basls of Independent examlner's report My examination was carried out under Section 65 of the Charities Act (Northern Ireland) 2008. An examination includes a review of the accounting records kept by the Church and a comparison of the financial statements presented with those records. It also includes consideration of any unusual Items or disclosures in the financial statements, and seeklng explanations from the trustees concerning any such matters. The procedure5 do not provide all the evidence that would be required in an audit, and con5eqyently I do not express an audit opinSon on the vlew given by the financial statements. Independent examlner's ststement In the course of my examination, no matter has come to my attention: (l) which gives me reasonable cause to believe that in any materlal respect the requirements.. to keep proper accounting records in accordance with Section 63 of the charities Act (Northern Ireland) 2008, and to prepare financial Statements which accord with the accounting records in accordance with Section 64 of the Charlties Act (Northern Ireland) 2008 have not been met; or 121 to which, in my opinion, attention should be drawn in order to enable a proper understandin8 of the financial statements to be reached. S Hopper FCA Partner Hopper & Co 30 May 2023 13
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY for the year ended 31 December 2022 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Income from: Donations and legacies Charitable activities Other trading activities Investment Income Other 93,794 1,500 512 38,437 2,564 513 428 300 132,231 4,064 1,025 428 715 120,657 1,664 1,033 40 234 415 Total Income 96,221 42,242 138,463 123,628 Expenditure on: Raising funds Charitable activitie5 Other 1544) 193,261) (8,198) {544} {487) (146,587) {118,409} (8,198) 18,198) (53,3261 Total Expendlture (102,0031 (53,3261 (155,3291 (127,0941 Net Income / (Expenditure) Transfers between funds (5,7821 {11,084} {16,886) (3,466} 286 12861 Net movement in funds Funds brought forward 15,496) 477,524 (11,3701 176,224 116,8861 662,087 {3,466) 665,553 8,339 Funds carried forward 16 472,028 164,854 8,339 645,221 662,087 14
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND BALANCE SHEET As at 31 December 2022 Note 2022 Fixed Assets Tangible Fixed Assets Total fixed assets 12 257,446 257,446 265,644 265,644 Current Assets Debtors Cash and cash equlvalents Total current assets 13 14 36,952 352,348 389,300 34,026 363,946 397,972 Credltors- amounts falllng due wlthln one year Accrua15 Total creditors 15 1,525 1,525 1,529 1,529 Net Current Assets 387,775 396,443 Total net Assets 645,221 662,087 Funds of the charlty Unrestricted funds General funds Total unrestricted funds Restricted Funds Endowment Funds 16 472,028 472,028 164,854 8,339 477,524 477,524 176,224 8,339 16 16 Total charity funds 645,221 662,087 The financial statements have been prepared in accordance with Accounting and ReportinE by Charlties: Statement of Recommended Practice applicable to charities preparlng their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- (Charitles SORP IFRS 102)). They have been approved by the Klrk Sesslon on 15 May 2023 and signed on it5 behalf by; John Mccullagh Michael McKinstry 15 May 2023 15 May 2023 15
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY for the year ended 31 December 2022 Note Unrestrlcted Funds Restritted Endowment Funds Funds Total 2022 Total 2022 Income from: Donatlons and legacles Charitable activities Other trading activities Investment Income Other 93,794 1,500 512 38,437 2,564 513 428 300 132,231 4,064 1,025 428 715 120,657 1,664 1,033 40 234 415 Total Income 96,221 42,242 138,463 123,628 Expenditure on: Raising funds Charltable actlvltles Other {544) {93,261) 18,1981 1544) (4871 (146.587) (118,409) (8,198) (8,1981 (53,326) Total Expenditure (102,003} (53,326) (155,329) 1127,094) Net Income / {Expenditure) Transfers between funds (5,7821 (11,084) 116,886) 13,466) 286 (286) Net movement in funds Funds brought forward {5,496) 477,524 (11,370) 176,224 {16,886) 662,087 (3,4661 665,553 8,339 Funds carried forward 16 472,028 164,854 8,339 645,221 662,087 14
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND BALANCE SHEET As at 31 December 2022 Note 2022 2021 Flxed Assets Tangible Fixed Assets Total fixed assets 12 257,446 257,446 265,644 265,644 Current Assets Debtors Cash and cash equivalents Total current assets 13 14 36,952 352,348 389,300 34,026 363,946 397,972 Credltors- amounts falllng due wlthln one year Accruals Total credltors 15 1,525 1,525 1,529 1,529 Net Current Assets 387,775 396,443 Total net Assets 645,221 662,087 Funds of the charity Unrestrirted funds General funds Total unrestricted funds Restrlcted Funds Endowment Funds 16 472,028 472,028 164,854 8,339 477,524 477,524 176,224 8,339 16 16 Total charlty funds 645,221 662,087 The financlal statements have been prepared in accordance with Accounting and Reportln8 by Charlties: Statement of Recommended Practice appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- (Charitles SORP IFRS 102)}. They have been approved by the Kirk Session on (enter date} and signed on Its behalf by. John Mccullagh Michael McKinstry 15 May 2023 15 May 2023 15
Presbyter an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS The financial statements have been prepared In accordance wlth Accounting and Reportin8 by Charities; Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Flnancial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 102)- (Charities SORP (FRS 102)), the Flnancial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102). The church meets the definltlon of a public benefit entlty as defined in sectlon 34 of FRS 102. Assets and liabilities are Initially recognised at h15torical c05t and transaction value unless otherwise stated in the relevant accounting policy note{5), FUND ACCOUNTING Endowment funds are funds, the capltal of which must be retained elther permanently or at the congregatlon's dlscretion. the income derived from the endowment 15 to be used either a5 restricted or unrestricted income funds depending upon the purpose for whlch the endowment was established in the flrst place. Restricted funds comprlse (a) income from endowments whlch Is to be expended only on the restrlcted purposes Intended by the donor and (b) revenue donatlon5 or grants for a specific congre8atlonal activity Intended by the donor. Where these fund5 have unspent balances, interest on thelr pooled investment is apportioned to the indlvidual funds on an average balance basls. Unrestricted funds are income funds which are to be spent on the congregatlon's general purposes. Deslgnated funds are general funds set aside by the congregation for use In the future. INCOMING RESOURCES Recognition of Incoming resources These are included In the Statement of Flnancial ActSvities (SOFA) when: The congregation becomes entitled to the resources: It 15 probable that the funds will be received,. and The monetary value can be measured with sufficient reliability. 16
Presbyter an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 I. ACCOUNTING POLICIES (cont'd) (11) Incoming resources with related expendlture Where incoming resources have related expenditure (as With insurance proceeds) the incomlng resources and related expenditure are reported gr055 in the SOFA. Grants and donations Grants and donations are only included in the SOFA when the congregatlon has unconditional entitlement to the resources. (Iv) Tax reclalms on donations and glfts Incoming resources from tax reclaims are included in the SOFA at the same time as the glft to whlch they relate. (v) Contrartual Income and performance related grant5 This Is only Included in the SOFA once the related goods or services have been delivered. (vi) Glfts In kind Gifts in klnd are accounted for at a reasonable estimate of thelr value to the charity or the amount actually reallsed. Gifts in kind for sale or distribution are included in the accounts a5 gifts only when 501d or distributed by the charity. Gifts In kind for use by the charity are included in the SOFA as incomlng resourcÉs when receivable. (vii) Donated services and facllitiés These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material, The value place on these resources 15 the estimated value to the charity of the service or faclllty received. (viii) Investment income Thls Is Included in the accounts in the period to whlch it relates. Investment galns and losses This includes any gain or Ios5 on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 17
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 I. ACCOUNTING POLICIES (cont'd) EXPENDITURE AND LIABILITIES Liability recognltlon Liabllitles are recognised as soon as there is a legal or constructive obligatlon committing the congregation to pay out resources. Governance costs These are shown within charitable activities and include the costs of preparation and examinatlon of accounts, the costs of trustee meetings and cost of any legal advice to trustee5 on governance or con5titutlonal matters. Grants with performance condltlons Where the charity gives a grant wlth conditions for its payment being a speclfic level of service or output to be provlded, such grant5 are only recognised In the SOFA once the reclpient of the grant has provided the specified service or output. Ilv) Grants payable wlthout performance conditions These are only recognised in the accounts when a commitment has been made and there are no condltions to be met relating to the grant which remaln in the control of the charity. (v) Support costs Support costs Include central functions and have been allocated to actlvlty cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the tlme spent and other costs by thelr usage. 18
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNT5 (cont'd) 31 December 2022 I. ACCOUNTING POLICIES (cont'd) ASSETS Tangible Fixed Assets Tangible fixed assets for use by the charity are capltalised if they can be used for rnore than one year, and cost at least £2,000. They are valued at cost, or if glfted, at the value to the charity on recelpt. Depreciation Is recorded on all tangible assets other than freehold land, at rates calculated to write of the cost, less estimated resldual value, of each asset over its expected useful Ilfe as follows. Buildings: over 50 years In accordance wlth FRS102, assets under constructlon are not depreciated until such times as they are available for use. (11) Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other Investment assets are Included at trustees, best estimate of market value. 19
Presbyter an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 2. DONATIONS AND LEGACIE5 Unrestricted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 78,580 361 14,853 11,427 20,177 6,833 90,007 20,538 21,686 84,297 17,081 19,279 93,794 38,437 132,231 120,657 3. CHARITABLE AcfiviTIES Unrestricted Funds Restrlrted Endowment Funds Funds Total 2022 Total 2021 Income from charltable actlvities Fees from weddings and funerals Fundralsing events Membership fees Grants 379 2,185 379 2,185 1,500 264 1,500 1,400 1,500 2,564 4,064 1,664 4. OTHER TRADING ACTIVITIES Unrestrlrted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Tradlng Income 512 513 1,025 1,033 512 513 1,025 1,033 20
Presbyter an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd} 31 December 2022 INVESTMENT INCOME Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest 428 428 40 428 428 40 OTHER INCOME Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 Other Income 415 300 715 234 415 300 715 234 RAISING FUNDS Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 FWO envelopes Fundraising event5 544 544 487 544 544 487 21
Presbyter an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 CHARITABLE ACTIVITIES Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support costs {Note 10) 15,777 1,272 49,061 15,777 1,272 49,061 16,429 1,249 44,665 Con8re8ational running expenses Donations to Missions and charities Governance costs 26,731 27,248 26,078 53,979 26,078 32,876 22,800 420 420 390 93,261 53,326 146,587 118,409 OTHER EXPENDITURE Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 Depreciation 8,198 8,198 8,198 8,198 8,198 8,198 22
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 10. EMPLOYEES Employment Costs Total Funds 2022 Total Funds 2021 Mlnisters Stlpend Ministers Allowance Wages and Salaries Employers National Insurance Social Security Costs Other costs 33,420 7,310 4,514 3,545 32,684 6,242 1,168 4,156 272 418 49,061 44,665 Number of Employees The average number of employees, including the minister of the congregation, expressed as full tlme equivalents, during the year was. Total 2022 Total 2021 Average number of employees There were no employees in receipt of employee benefits In excess of £60,000. 23
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 11. PENSION COSTS The minister of the congregation is a member of the Presbyterian Church In Ireland Pension Scheme (2009). This is a scheme operated by the Presbyterlan Church in Ireland, a separate registered charlty, The congregatlon pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's pension contribution for the Scheme and based on the stipend pald to the mlnister. The Presbyterian Church In Ireland Pension Scheme12009) is a funded Scheme of the defined benefit type, provldin8 defined beneflts based on career average revalued salary. The Scheme has assets held in a Separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future obligations. The contributlons made by the congregation during the year were; Total Funds 2022 Total Funds 2021 Contributions 8,021 7,844 24
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 12. TANGIBLE FIXED ASSETS Land & Buildings Total Cost At be8inning of the year Additions Dlsposals At end of the year 415,885 415,885 415,885 415,885 Depreclation At beginning of the year DÉpreciatlon DIsp05als At end of the year 150,241 8,198 150,241 8,198 158,439 158,439 Net book value at beginning of the year Net book value at end of the year 265,644 257,446 265,644 257,446 The main church Is a listed bulldlng, therefore has been treated as a heritage asset, and not included in the accounts. The main church is fully insured for a value of £974,829, as at 31st October 2017. 13. DEBTORS 2022 2021 Glft Aid Recoverable Accrued Income IIR 21122 & SO & PAYE) 15,805 15,249 21,147 36,952 18,776 34,026 25
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 14. CASH ATBANK AND IN HAND 2022 2021 Cash at Bank Cash in Hand 342,573 252 342,824 363,192 754 363,946 15. CREDITORS 2022 2021 Accruals 1,525 1,525 1,529 1,529 26
an FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 16. FUND BALANCES Fund Balance at stsrt Recelpts Payment Surplus / (Deflclt) Transfer Balance at end Unrestrirted Funds General Revenue 477,524 96,221 {102,003} 15,782) 286 472,028 477,524 96,221 (102,003) {5,7821 286 472,028 Restrlcted Funds Property/8uilding Fund United Appeal General Misslons Fund World Development Children's Society Christian Aid Earl Haig Fund Other charitable objects Harvest Appeal From Church Organisatlons Sunday School Pre5byterlan Women Youth Fellowship Friendship Club Boys Brigade Girls Bri8ade Bowlin8 Club JUMP Youth Club Mothers & Toddlers 156,546 1,198 9,198 10,446 5,858 750 715 1,088 3,760 50 4,687 9,325 121,9491 (11,503} {7,5071 11,6491 {200) 550 1715) 12,642} (5,3141 (501 19,3501 11241 1,554 1750) 144,919 1,103 8,998 11,554) 11,554) 1,554 1,554 14,6631 9,325 (500) 4,663 {9,325) 500 io 15001 {5001 281 684 18 1,068 1,325 3,407 1,010 1,180 309 291 1,105 18 1,076 1,078 3,457 1,339 1,161 309 1,192 12711 {9211 972 2,661 780 11,9861 12,622) 12011 1191 {1,0141 39 579 {19) 767 11 {250) 176,224 42,242 153,326) (11,0841 {286) 164,854 Endowment Funds Investment5 8,339 8,339 8,339 8,339 Total 662,087 138,463 {155,329) {16,8861 645,221 27