an MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC104889)
Pre an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Minterburn congregation of the Presbyterian Church in Ireland 145 Minterburn Road, Caledon, BT68 4XL Registered Charity 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 Danske Bank 5-6 Market Square Dungannon Co Tyrone BT70 IAB
Pr an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Klrk Se55ion The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Klrk 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 his/her family and held in esteem by the people. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain 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 is 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 through faith in His Son and by the power of His Spirit, and to enable her members to play their 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 believe God is directing us to the following priorities for future mission.. To encourage the 20130's age group to become more fully involved in the life and witness of the congregation. To reach out to the 20/30's age group 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 PRE5BrERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJECTIVES 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 Bowling Club Badminton Club pw Men's Club Junior Football Club Youth Fellowship ACHIEVEMENTS AND PERFORMANCE Worship 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 8 Sacraments of Baptism, there was I marriage service and we gave thanks for faithful services and sought to comfort those who had been bereaved during the vear. At 31 December 2024 there were 124 communicant members and 105 families connected with the congregation. The average weekly attendance at morning worship is 75. Pastoral care Members 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. Mission and outreach Holiday bible club met again in 2024. During 2024 £7,677 was paid to external charities. The congregation has supported the United Appeal, PW missions, Children's Societyi Open Doors, World Development Fund, Air Ambulance and Mission Africa.
Pr an MINTERBURN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church 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, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and anv 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 2025 and will be attended by the Minister and the Representative elder. Others will be encouraged to attend as they are able. Property No significant repairs were carried out during the year. Organisatlons The following Church organisations met during the year: Sunday School meets weekly with average attendance of 48. 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 2024 with an average attendance of 20 Youth Fellowship meet during term time with around 10 attending.
an MINTERBURN CONGREGATION OF THE PRESBYTERIAN 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 providing benefit to its member5 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 through the care of those in need (including the sick, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known 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 organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
resb ter an MINTERBURN CONGREGATION OF THE PRESBYTERIAN 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 104 contributors during the year (107, 20231 donating a total of £39,163 {£41,902, 20231 Total income of the congregation during the year was £84,901, compared to £78,579 in the previous year. Income rose due to generous donations received in the year. The total expenditure increased from £69,902 to £79,772. Expenditure increased due to significant spending on repairs and works to the primary school site 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 Section 64{31 of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees at a meeting and signed on its behalf by: Name: Name: Date: Date: 2CJ
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 9 to 15. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commission under section 65{9}(b) of the Charities Act state whether particular matters have come to our attention. Basls of Independent examiner's report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65{9)Ibl of the Charities Act. Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual item5 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: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the account5 do not accord with those accounting records 3. That the account5 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 examlner's statement We have completed our examination and have no concerns in respect of the matters (l) to14) 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 Browne for GDP Accountants Ltd Address: 122A Moore Street, Aughnacloy, Co Tyrone, BT69 6AA Date:
Presb er MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies Cha rita ble activities Other trading activities Investment Income Other 61,965 1,090 1,128 673 2,491 10,458 6,662 72,423 7,752 1,128 1,107 2,491 66,652 8,194 1,035 135 2,563 434 67,347 17,554 84,901 78,579 Sale of investments Sale of fixed assets Total Receipts 67,347 17,554 84,901 78,579 Payments Raising funds Charita ble activities Other (306) (64,222) (3061 (79,4661 {316) {69,586) {15,244) {64,528} (15,2441 (79,772) (69,902) Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments (64,528) {15,244) (79,7721 {69,902) Net receipts / (payments) Transfers between funds 2,819 {1,592) 2,310 1,592 5,129 8,677 Net movement in funds Funds brought forward Deduct non cash/bank related endowment funds 1,227 58,129 3,902 13,608 5,129 71,737 8,677 63,060 12 Funds carried forward 14 59,356 17,510 76,866 71,737
MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES A5 at 31 December 2024 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2024 Total Funds 2023 Funds Reconcillation Bank and Cash at start of year Deduct non cash/bank related endowment funds Net movement in funds 58,129 13,608 71,737 63,060 1,227 3,902 5,129 8,677 Bank and Cash at end of year 59,356 17,510 76,866 71,737 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 28,500 48,366 28,500 43,237 76,866 71,737 Other Assets Fixed Assets- Note 10 Church Premises and contents Church Hall and contents Manse and contents Old School Primary School Agricultural land Investments- Note 11 1,224,255 771,813 670,109 81,173 50,000 60,000 712 1,185,145 747,157 649,246 78,580 50,000 60,000 680 2,858,062 2,770,808 Liabilities Loans Approved by the Trustees at a meeting and signed on its behalf by.. Name: Name: Date.. Date: 10
an MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (bl 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 congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestrlcted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Recorded giving: Collections/Stipend Donations and gifts Gift Aid Legacies and bequests 44,800 7,350 9,736 79 6,436 3,480 542 51,236 10,830 10,278 79 53,621 3,620 9,398 13 61,965 10,458 72,423 66,652 11
Presbyter an MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Income from charitable activities Fundraising events Membership fees Grants 2,299 2,299 1,090 955 3,408 1,737 2,113 1,596 2,748 1,090 955 3,408 1,090 6,662 7,752 8,194 4. OTHER TRADING ACTIVITIES Unrestrlcted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Use of hall Land letting and wayleave 750 378 750 378 668 367 1,128 1,128 1,035 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Deposit interest 673 434 1,107 135 673 434 1,107 135 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from Church Magazines Share of expenses- Caledon Sundry income 320 1,249 922 320 1,249 922 1,284 1,279 2,491 2,491 2,563 12
Pre an MINTERBURN CONGREGATION OF THE PRESBYFERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 FWO envelopes Fundraising events 306 306 316 306 306 316 CHARITABLE ACTIVITIES Unrestrlcted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to missions and cha rities 4,733 329 38,300 20,860 4,733 329 38,300 28,427 7,677 4,164 412 36,671 19,687 8,652 7,567 7,677 64,222 15,244 79,466 69,586 OTHER EXPENDITURE Unrestrlcted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 13
an MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 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 site £1,224,255 £771,813 £670,109 £81,173 £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 congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund Other investments 712 680 712 680 12. Deductlon of non cash/bank endowment funds The congregation has reviewed the basis 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 Assets 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
MINTERBURN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 14. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Fund 58,129 67,347 (64,528) 2,819 (1,592) 59,356 58,129 67,347 (64,528) 2,819 (1,5921 59,356 Restricted Funds Congregational Missions and Charities Sunday School Bowling Club Badminton Club pw Youth Alive Choir School Purchase (Note 13) 5,340 (7,427) (2,0871 2,162 75 15,384 542 393 395 3,190 281 {6,577) 3,462 270 11 300 6,396 (1,964) {1051 1,498 165 11 (160) 1,108 16,882 557 404 135 3,978 286 {4,807) (150) (460) (5,288) {1001 {3201 1,770 1,770 13,608 17,554 (15,244) 2,310 1,592 17,510 Endowment Funds Total 71,737 84,901 (79,772) 5,129 76,866 15