an MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Flnanclal Statements for the year ended 31 December 2023 Registered Charlty In Northern Ireland (NIC104889)
an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEE5 ANNUAL REPORT The Trustees present their Annual Report and Financial Statement5 for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS Minterburn congregation of the Presbyterian Church in Ireland 145 Minterburn Road, Caledon, 8T68 4XL Registered Charlty In Northern Ireland INIC104889) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Ivan Liggett Christopher Holland David Parr Sandra Spence Jennifer Parr PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Joanne Smith Ivan Liggett Jennifer Parr INDEPENDENT EXAMINER GDP Accountants Ltd 122A Moore Street Aughnacloy Co Tyrone BT69 6AA BANKERS Dan5ke Bank 5-6 Market Square Dungannon Co Tyrone BT70 IAB
Presbyter an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Kirk Sesslon The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the con8re8ation and of persons not connected with any congregation who are within it5 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 communlty. The Kirk Session ha5 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 Sesslon consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in actlve duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice In each year 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. He/she should be circumspect and exemplary in his/her conduct, both in the Church and in the world, of acknowledged piety, endeavouring to maintain the worship of God in hls/her famlly and held in esteem by the people. The selection of those proposed to be called to the offlce can be either by the congregatlon or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Minterburn congregation of the Presbyterian Church has been assigned to the Armagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation 15 the advancement of religion. Minterburn congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ Is grounded in the Scriptures, and exists to love and honour God throu8h falth in His Son and by the power of His Spirit, and to enable her members to playthelr part in fulfilling God's mission to our world. The congregation's mission purposes Include: The need to put our faith in practice. To be more effective witnesses in the Minterburn area and beyond. To rise to that challenge, we belleve God is directing us to the following priorities for future mission: To encourage the 20130,5 age group to become more fully involved in the life and witness of the congregation. To reach out to the 20/30's age graup in the Minterburn area and beyond. To continue to prioritise the children in the area through Sunday School, Youth Club, Mums and Tots, Sunday mornings, Holiday Bible Club and the like. As a concrete outworking of God's challenge and direction we commit ourselves to taking the following steps in mission: To establish a team ministry within the congregation of those who have a heart for this area of Service. To undergird this ministry with prayer. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do. and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.
an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) ACTIVITIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a wide range of organisations. The organisations that meet regularly include: Sunday School Youth Alive Mums & Tots Bowllng Club Badminton Club pw Men's Club Junior Football Club Youth Fellowship ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregation usually meets for worship each Sunday at 12 noon. Services are recorded occasionally for YouTube. During term time, the Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular services during the year we acknowledged God's gift of new life at I Sacrament of Baptism, there were 2 marriage services and we 8ave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 124 communicant members and 103 families connected with the congregatlon. The average weekly attendance at mornin8 worship is 65. Pastoral care Mernbers of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister or by the elders. Mlsslon and outreach Holiday bible club met again in 2023. During 2023 £8,652 was paid to external charities. The congregation has supported the United Appeal, Moderators Appeal, PW missions, Children's Society, Pakistan Appeal, Open Doors, World Development Fund, Air Ambulance and Cancer Research.
an MINTERBURN CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial 5UPPOrt for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregation in the areas of worship, discipleshlp• global misslon, outreach, leadership and pastoral care. The congregation also contributes to the denomlnations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our Minister and our Representative Elder, Christopher Holland. This provides an important link between the congregations and the wider structures of the church. General Assembly The General Assembly will be in June 2024 and wlll be attended by the Minister and the Representative elder. Others will be encouraged to attend a5 they are able. Property No significant repairs were carried out during the year. Organlsations The following Church organisations met during the year: Sunday School meets weekly with average attendance of 40. Youth Alive has an average attendance of 50. Mums & Tots has average attendance of 22. Bowling Club has an average attendance of 12. Badminton Club has an average attendance of 10. PW has an average attendance of 16. Men's Club meet occasionally. Junior Football Club met in the Summer of 2023 with an average attendance of 20 Youth Fellowship meet during term time with around 8 attending.
Presbyter an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church In Ireland meets the public benefit requirement by provlding benefit to its members and the general public by making 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 understandin8 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 facilltated through presbyteries or are organlsed and delivered centrally. Local delivery is facilitated by central resource5 In almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, website5, 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, Irlsh Misslon workers and Lay Agents who receive benefits as a result of their holding office or employrnent. However, thls Is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other Secular organisations, charities and individual rnembers of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an MINTERBURN 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 Freewill Offering. There were 107 contributors during the year (116, 2022) donating a total of £41,902 (£39,425, 20221 Total income of the congregation during the year was £78,579, compared to £78,106 in the previous year. Income generated was conslstent with the previous year. The total expenditure decreased from £72,522 to £69,902. Expenditure fell due to a reduction in spending on repairs in the 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 congregations total income does not exceed £250,000, the Trustees have elected under Sectlon 64131 of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and 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 takinE reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Tr stees at a meeting and signed on its behalf by: Name: Name: Pa Date: LI Date: Xoz
an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of the Trust for the year ended 31 December 2023, which are set out on pages 9 to 15. Re5pectlve responsibilftles of charlty trustees and examlner As the charitws trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It Is ou r responsibility to: examine the accounts under sectlon 65 of the Charities Act follow the procedures laid down in the general Direction5 given by the Commission under section 65{9)(b) of the Charities Act state whether particular matters have come to our attention. Basis of independent examlnerfs report We have examlned your charity accounts as required under section 65 of the Charities Act and our examlnation was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charltles Act. Our examination included a revlew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our role is to state whether any material matters have come to our attention giving us cause to believe: I, That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent exarnlnerfs statement We have completed our examination and have no concerns in respect of the matters (l) to {4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Signed: Name: Wayne rowne for GDP Accountants Ltd Addre55: 122A Moore Street, Aughnacloy, Co Tyrone, BT69 6AA Date: Iq A¥ ILOI
an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Funds Restricted Funds Endowrnent Funds Total 2023 Total 2022 Recelpts Donations and legacies Cha rita ble activities Other trading activities Investment Income Other 56,601 690 1,035 83 2,563 10,051 7,504 66,652 8,194 1,035 135 2.563 62,685 10,884 626 98 2.443 52 60,972 17,607 78,579 76,736 1,370 Sale of investments Sale of fixed assets Total Receipts 60,972 17,607 78,579 78,106 Payment5 Raising funds Cha rita ble activities Other (316) (53,807) {3161 169,5861 13161 172,206) (15,7791 (54,123) (15,7791 {69,9021 172,522) Purchase of Investments Purchase of fixed assets Loan Repayments Total Payrnents 154,123) {15,779) (69.902) {72,522) Net receipts / (payments) Transfers between funds 6,849 (5,605) 1,828 5,605 8.677 5,584 Net movement in funds Funds brought forward Deduct non cash/bank related endowment funds 1,244 56,885 7,433 6,175 8,677 63,060 5,584 57,476 12 Funds carried forward 14 58,129 13,608 71,737 63,060
an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIE5 As at 31 December 2023 Unrestricted Funds Re5trlcted Funds Endowment Funds Total Funds 2023 Total Funds 2022 Fund5 Reconclllatlon Bank and Cash at start of year Deduct non cash/bank related endowment funds Net movement in funds 56,885 6,175 63,060 57,476 1,244 7,433 8,677 5,584 Bank and Cash at end of year 58,129 13,608 71,737 63,060 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 28,500 43,237 28,500 34,552 71,737 63,060 Other Assets Fixed Assets- Note 10 Church Premises and contents Church Hall and contents Manse and contents Old School Primary School A rlcultural land Investments- Note 11 1,185,145 747,157 649,246 78,580 50,000 60,000 680 1,115,956 703,538 611,213 73,992 50,000 60,000 623 2,770,808 2,615,322 Liabilltles Loans Approved by the Trustees at a meeting and signed on its behalf by: Name: Name: Date". 19 pk Date: 10
an MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 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 con8re8ation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds dependlng upon the purpose for whlch the endowment was established in the first place. Restricted funds comprise (al income from endowments which is to be expended only on the restrlcted purposes intended by the donor and Ib) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregatlon's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2023 Total 2022 Recorded giving: Collections/Stipend Donations and gifts Gift Aid Legacies and bequests 46,781 900 8,907 13 6,840 2,720 491 53,621 3,620 9,398 13 50,748 3,961 7,953 23 56,601 10,051 66,652 62,685 11
an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2023 CHARITABLE ACTIVITIES Unrestricted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 Income from charitable activities Fundraising events Membership fees Grants 1,737 1,423 1,596 2,748 1,737 2,113 1,596 2,748 1,729 5,074 1,200 2,881 690 690 7,504 8, 194 10,884 4. OTHER TRADING ACTIVITIES Unrestrlcted Funds Restrlcted Endowrnent Funds Funds Total 2023 Total 2022 Use of hall Land letting and wayleave 668 367 668 367 320 306 1,035 1,035 626 INVESTMENT INCOME Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 Deposit interest 83 52 135 98 83 52 135 98 OTHER INCOME Unrestrlcted Funds Restritted Endowment Fund5 Funds Total 2023 Total 2022 Income from Church Magazines Share of expenses- Caledon Sundry income 294 1.247 902 1,284 1,279 1.284 1,279 2,563 2,563 2,443 12
an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conyd) 31 December 2023 RAISING FUNDS Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 FWO envelopes Fundraising events 316 316 316 316 316 316 CHARITABLE AcfiviTIES Unrestrlcted Funds Restrlcted Endowrnent Funds Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donation5 to missions and charities 4,164 412 36,671 12,560 4,164 412 36,671 19,687 8,652 4,143 376 34,007 25,926 7,754 7,127 8,652 53.807 15.779 69,586 72,206 OTHER EXPENDITURE Unrestrlcted Funds Restrlcted Endowrnent Funds Funds Total 2023 Total 2022 13
an MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2023 10. FIXED ASSETS The congregation owns the Church premises, Church Hall, Manse, Old School and Primary School situated at Minterburn Road, Caledon and the associated contents. These have an insurance value of: Church Premises and contents Church Hall and contents Manse and contents Old School Primary School £1, 185,145 £747.157 £649,246 £78,580 £50,000 The congregation also owns 3.05 hectares of agricultural land which have been valued by the Kirk Session at £60,000. 11. INVESTMENTS The congregatlon has the followlng investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund Other investments 680 623 680 623 12. Deductlon of non cash/bank endowment funds The congregation has reviewed the basi5 on which it prepares its accounts and in order that these are prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or cash balances. Any other funds, which the congregation holds, in particular investments are disclosed on the Statement of A55et5 and Liabilities. 13. Funds in deficlt The School Purchase restricted fund is in deficit at the year end. This is due to the purchase of the Primary School in advance of the total monies being raised. Fundraising continues for the purchase and it is expected that the fund will no longer be in deficit within the next two years. 14
an MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOU[5 (cont'd) 31 December 2023 14. FUND BALANCES Fund Balan at start Recelpts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Fund 56,885 60,972 (54,123) 6,849 (5,6051 58,129 56,885 60,972 (54,123) 6,849 {5,605) 58,129 Re5trlcted Funds Congregational Missions and Charities Sunday School Bowling Club Badminton Club pw Youth Alive Cholr School Purchase (Note 13) 38 5,898 (7,852) {1,954) 1,916 14,470 421 352 845 2,666 280 112,897) 2,527 290 41 1,590 5,199 (1,613) 120) 914 270 41 (350) 845 15,384 541 393 395 3,191 281 16,577} (1501 11,9401 14,354) {100) {320) 2,061 2,061 4,259 6,175 17,607 (15,779) 1,828 5,605 13,608 Endowment Funds Total 63,060 78,580 (69,902) 8,678 71,737 15