TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2023 including a Balance Sheet as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
The organisation First Larne Presbyterian Church, a congregation of the Presbyterian Church in Ireland,
2 Inver Road, Larne BT40 3BW is a Charity, registered with the Charity Commission for Northern
Ireland with Registration Number NIC104895. The Board of Trustees of the charity is called the 'Kirk
Session, Members of the Kirk Session are known as'Elders'. The names of the present Elders, and any
past Elders who seNed during the year, are given below, together with the names of the charity's
external advisors.
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were..
Rev. Dr. C.D. Mcclure
Mr. R. Tweed
Mrs. G. Alexander
Mrs. B. Alexander from 26 2 2023
Mr. J. Alexander
Mrs. J. Arnold
Mrs. J. Bryson
Mr. A. Carmichael to 31.3.2024
Mr. N. Carmichael
Mr. R. Craig
Mr. R. Garrett
Mrs. S. Hollinger
Mr. W. Hollinger
Mr. B. Hunter
Mr. D. Jenkins
Mr. S. Lindsay
Mrs. M. Lindsay
Mr. G. Lorimer
Mr. N. McAuley
Mr. J. Mcclure
Mr. K. McKinley
Mrs, M. Magill from 26 2 2023
Mr. W. Magill
Mr. J. Millar
Mrs. B. Moore
Mr. N. Moore
Mr. W. Swann
Mrs. J. Tweed
Mrs. S. Torbitt from 26 2 2023
Mr. T. Torbitt
Mr. R, Moore
Mrs. H. Murray from 26 2 2023
Mr. N. Murrav
Mr. J. O'Neill to 12 12023
Dr. S. Reid
Mr. S. Ross
Mr. D. Simms
Miss K. Swann from 26 2 2023
Mrs. L. Swann

PRINCIPAL OFFICE BEARERS
Minister
Rev. Dr. C.D. Mcclure
Clerk of Session
Mr. R. Tweed
Secretary to Congregational Committee
Mrs. J. Evans
Treasurer
Mrs S Torbitt
INDEPENDENT EXAMINER
MBS Chartered Accountants
3 High Street
LARNE
BT40 IJ N
BANKERS
Ulster Bank Limited
9 Upper Cross Street
LARNE
BT40 ISZ
STRUCTURE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation of First Larne Presbyterian Church 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 the congregation who
are within its bounds. It ensures that 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 Kirk Session
are ex-officio members of the Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All
members are entitled to propose, speak and exercise equal votes at meetings, except that the
Moderator, usualSy the minister in active duty in the congregation, has no deliberative but only a
casting vote.
Stated meetings of the Kirk Session are usually held nine times a year.
The duty of ruling elders as members of Kirk Session is to work together with the minister in the
oversight and government of the congregation, for the upbuilding of God's people in spiritual
fruitfulness and holy concord, and for the extension of Christ's kingdom among all people. 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 of the
eldership can be either by the congregation or by the Kirk Session. Members are elected if they obtain
the votes of 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. First Larne Presbyterian Church has been assigned to the Ca rrickfergus 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 of the Presbyterian Church in
Ireland, ministers who have retired from active duty and one elder appointed by each of the Kirk
Sessions of the congregations within the presbytery.
The General Assembly
The General Assembly of the Presbyterian Church in Ireland is the supreme court of the church,
representing in one body the whole church and acting as its supreme legislative, administrative, and
judicial authority, in dealing with all matters brought before it. The General Assembly is normally
constituted during the month of June in each year 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
minister5 of each congregation, retired ministers and a representative elder appointed by the Kirk
Session of each congregation.
DESCRIPTION AND PURPOSE
First Larne 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 Jesus Christ and, by the
power of His Spirit, to enable her members to play their part in fulfilling God's mission to the world.
The mission purpose of the congregation of First Larne Presbyterian Church is to 'Worshlp God, Build
His Church and Share His love.,
ACTIVITIES AND OBJECTIVES
The congregation of First Larne Presbyterian Church meets for worship every Sunday, usually in the
morning at 11am and as arranged in the evening, usually at 7pm, when visitors are most welcome,
Services of worship are also made available online through Facebook, YouTube and
www.firstlarne.or
The sacrament of the Lord's Supper, also known as Communion, is usually
celebrated by the congregation in early January, on Good Friday evening, in June and in September of
each year. Visitors who are communicant members of other congregations of the Presbyterian Church
in Irela nd and of other Christian churches a re invited to pa rtake of the Lord'5 Supper, The congregation
has regular meetings for prayer, bible study and fellowship as well as a wide range of activities and
organisations including for children, young people, and adults.

ACHIEVEMENTS AND PERFORMANCE
Worship and Prayer
The congregation of First Larne Presbyterian Church, as stated above, meets for worship every Sunday
usually in the morning at 11am and as arranged in the evening, usually at 7pm, at First Larne
Presbyterian Church, 2 Inver Road, Larne BT40 3BW. Service5 of worship are also made available online
through Facebook, You Tube and www.firstlarne.or
Prior to the morning service at 10.15am,
members usually meet for a time of prayer. Small Groups meeting during the week give an
opportunity for members and friends to meet together for fellowship, bible study and prayer. As well
as regular Sunday morning and evening seNices the congregation acknowledge God's gift of new life
at Sacraments of Baptism, celebrate Marriage Services and offer Services of Thanksgiving at times of
bereavement.
Pastoral Care
Members of the congregation who are unable to attend church due to sickness or age are contacted,
usually with a visit, on a regular basis by a member of the ministry team. Pastoral care is also provided
at times of hospital adm ission, illness, a nd bereavement,
Mission and Outreach
The congregation of First Larne Presbyterian Church is involved in a variety of mission and outreach
activities in the local area and beyond. This include5 hosting outreach sessions of the La rne Foodbank.
The congregation supports the United Appeal for Mission of the Presbyterian Church in Ireland. This
fund enables congregations to support the wider work of the Presbyterian Church in Ireland doing
mission and outreach beyond what any congregation could do on its own. This United Appeal for
Mission 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, assists with the running costs of Union Theological College, the church's
training college for ministry students, and financia Ily supports congregations in the areas of worship,
discipleship, global mission, outreach, leadership, and pastoral care.
Presbytery
The congregation is represented at the regular meetings of the Presbytery of Carrickfergus by the
Minister of the congregation and by one of the Elders. This provides an important link between the
congregation and the wider structures of the Presbyterian Church in Ireland and enables
representatives of the congregation to participate in the oversight of other congregations within the
Carrickfergus Presbytery.
Organlsations
The many groups and organisations within the congregation of First Larne Presbyterian Church
continue to be effective in working out the mission purpose of the congregation by providing much
needed programmes of activities for children, young people and adults.
Volunteers
The Charity Trustees, the Elders, wish to acknowledge their deep appreciation of those who give freely
of their time by serving on working groups and committee5 and helping With groups, organisations
a nd other church activities.

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 Westm inster 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 member5 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 information, the
congregation's website www.firstlarne.or
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 fam ilies, other individuals that the Presbyterian
Church in Ireland is in direct and indirect contact with, the community in which pastoral services are
provided and othercommunitiesthroughout Northern Ireland, the Republicof Ireland, and worldwide
which benefit from our engagement with and support for both Christian and other secular
organisations, charities and individ ua I members of the public.
The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory
guidance.
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Freewill Offering
and other donations both weekly and by regular bank transfer. There were 360 contributors during
the year donating a total of £126,606 to general funds {£125,388 in previous year, 20221.
Total income of the congregation during the year wa5 £209,907 compared to £218,874 in the previous
year,
Total expenditure increased from £193,307 to £237,543.

RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS
The trustees are responsible for preparing the Annual Report and the financial statements in
accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The Trustees are required to prepare financial statements for each financial year which give a true and
fair view of the state of affairs of the congregations and the financial activities for that year. In
preparing the financial statements the Trustees are required to:
Select suitable accounting policies and then apply them conslstently
Make judgements and estimates that are reasonable and prudent
Prepare the financial statements on the going concern basis unless it 15 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 the funds transactions and disclose with reasonable accuracy at any time the financial position
of the congregations and enable them to ensure that the financial statements comply with the
Statement of Recommended Practice"Accounting and Reporting by Charities (l January 2015)" 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.
GOING CONCERN
The activities of the congregation are dependent on ongoing contributions from its members. The
Trustees are of the opinion that the congregation has sufficient resources at the date of approval of
these financial statements to meet commitments which will arise in the year from the date of signing
this report and subject to the continuing support from members to fund on an ongoing basis, the
congregation's current activities and other financial commitments.
RESERVES POLICY
The Trustees have considered the level of unrestricted reserves that it is appropriate to hold taking
account of current and ongoing commitments. It is the policy of the Trustees to hold at least six
month's normal expenditure from unrestricted funds. At the year end, unrestricted reserves were
£229,916 which represents a higher level of reserves. The Trustees, however, consider it prudent to
hold reseNes at this level as the funding of its present activities is dependent on the ongoing financial
support of members.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and systems and procedures
implemented to manage identified risks. The principal risks are in relation to the likelihood of
reputational damage and financial risks associated with the expectation of ongoing financial support
from members. These risks are mitigated by the Trustees, and the Congregational Committee,
regularly monitoring the various activities of the congregation at stated meetings and by encouraging
members in their regulargiving.

th
Approved by the Kirk Session at a meeting on 9 May 2024 and signed on its behalf by
R Tweed
Mr. R. Tweed
Clerk of Session
th
Date.. 9 May 2024