## **GARDENMORE CONGREGATION OF** ## **THE PRESBYTERIAN CHURCH IN IRELAND** **Trustees Annual Report and Financial Statements for the year ended 31 December 2021** **Registered Charity in Northern Ireland (NIC104940)** ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT** The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2021 including a Statement of Assets and Liabilities as at that date. ## **REFERENCE AND ADMINISTRATIVE DETAILS** Gardenmore Congregation of the Presbyterian Church in Ireland 4 Victoria Road, Larne, BT40 1RN. Registered Charity in Northern Ireland (NIC104940) ## **CHARITY TRUSTEES** The Charity Trustees who served during the year or who were trustees at the date of this report were: - Harry Allen Samuel Hill Boyd Robert George Beedham Eric Cameron Uel Boyle David Clements Dean Chris Farquhar Gary William Montgomery Glasgow Richard Houston Peter Logan John McFarlane Ivan James McFarlane William Thompson O’Neill Stephen Ian McIlwaine Ivan James Thompson Philip Shepherd Roy Thompson Alan Ward 2 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)** ## **PRINCIPAL OFFICE BEARERS** Minister Clerk of Session Treasurer Rev Gary William Montgomery Glasgow Philip Shepherd Alex McMullan ## **INDEPENDENT EXAMINER** Michael J Crooks Falconer Stewart Chartered Accountants Suite 4 Commercial Mews 93-97 Main Street Larne BT40 1HJ ## **BANKERS** Danske Bank 18 The Square Ballyclare BT39 9BB 3 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** ## **TRUSTEES ANNUAL REPORT (cont’d)** ## **STRUCTURE AND MANAGEMENT** ## **The Kirk Session** 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 congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held nine times 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. 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. Gardenmore Presbyterian Church has been assigned to the Carrickfergus 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of each congregation. 4 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN 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. In a change to the traditional format of recent General Assemblies, as a result of the Covid-19 pandemic, it met for three days with the necessary Covid mitigations in place from the 4th to the 6th October. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired ministers and a representative elder appointed by the Kirk Session of each congregation. ## **DESCRIPTION AND PURPOSE** Gardenmore 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 Statement is “to bring people to know Jesus as Saviour, to maintain a worshipping, caring fellowship, to encourage people to mature in Christ likeness, to equip people for ministry in the church and outreach to others, And to glorify God in all things.” ## ( _Worshipping Jesus – Following Jesus – Sharing Jesus_ ) The congregation aims to live out its Mission and Vision as a family of God’s people by being: - A Covenant Community: where our relationships are rooted in the promises of God by living faithfully toward him and toward one another - An Intergenerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. - An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. - 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. 5 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN 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 usually observed on five occasions during the year (although this year the frequency has been reduced due to the Covid pandemic) 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 including - Sunday School - Sunday Club for children with learning difficulties - Crèche - Youth Club - Parents and Toddlers - Indoor Bowling Club - Presbyterian Women - Men’s Fellowship - Busy Hands Craft Group - Badminton Club - Girls’ Brigade - THRIVE (Youth Fellowship) - Friends Together (Fellowship) Most organisations have resumed meeting following submission of a satisfactory risk assessment to Kirk Session apart from Sunday Club, Parents and Toddlers, Indoor Bowling Club, Badminton Club and Friends Together. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Worship and prayer** The congregation met for socially distanced worship in line with regulations on Sunday at 11.00am and 6.30pm. Morning services were live-streamed on You Tube and some church members received CD recordings of the services. Monthly Home Bible Study Groups provide an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. During Covid 19 regulations these met via Zoom and also in the church halls. As well as our regular services during the year we acknowledged God’s gift of new life at 1 Sacrament of Baptism, we conducted 0 marriage services and sought to comfort those who had been bereaved during the year. At 31 December 2021 there were 210 communicant members and 327 families connected with the congregation. The average weekly attendance at morning worship is 100 as numbers were restricted by Covid regulations. Services of worship were live-streamed using You Tube. 6 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)** ## **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, the Pastoral Assistant, elders or by one of the congregation’s pastoral visitors as Covid regulations permit. ## **Mission and outreach** At a local level the congregation works in its parish area to spread to good news of the gospel and provide pastoral support where needed. 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 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, assists with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. ## **Presbytery** The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. ## **General Assembly** The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in October. ## **Property** The Congregational Committee continue to oversee the upkeep of the property. 7 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** ## **TRUSTEES ANNUAL REPORT (cont’d)** ## **Organisations – Most resumed during the year.** **Sunday School** met during the morning service. Children attend the first part of the service before moving to the halls for age appropriate teaching from the Bible. **Sunday Club** offered a Sunday school for children with a learning disability on the first Sunday of the month from 3.00 pm to 4.00 pm. (Not meeting at present) **THRIVE (Youth Fellowship)** met at 7.45 pm after the evening service for fellowship, teaching, discussion, etc. **Presbyterian Women** met on the third Monday of the month (September to May). The programme aims to encourage women whose lives centre on the Lord Jesus. **Parents, Toddlers & Friends** met on a Tuesday morning from 10.30 am to 12.30 pm. This is open to the community and is aimed to provide friendship and fellowship for parents, carers, friends and pre-school children within a Christian environment. (Not currently meeting) **Indoor Bowling Club** met on Tuesday evenings. Whilst being involved in League and Cup matches the fun and fellowship in playing is the most important part. (Not currently meeting) **Friends Together** met on the 4[th] Wednesday of each month at 2.00 pm to provide fellowship for many of the elderly and shut in members who are collected by car and brought to the church hall. (Not currently meeting) **Home Groups** met in 5 homes on Tuesday, Wednesday or Thursday once a fortnight from September to Easter. Those attending come along to enjoy friendship and fellowship as well as the study of Bible passages and prayer. Some met via Zoom and some met in the church halls. **Men’s Fellowship** met on a Thursday morning from 10.30 am to 12.30 pm for fellowship, friendship through bowls, pool, or just a chat over a cup of tea/coffee. **Busy Hands Crafting Group** met on the first and third Thursday of the month from 10.30 am to 12.30 pm. Various crafts involved e.g. knitting, crochet, card making, flower arranging, etc. **Girls’ Brigade** met in the halls on Thursday evenings in three sections to follow a varied programme of games, craft, scripture, etc. The motto of the GB is “Seek, Serve and Follow Christ”. **Youth Club** usually met on Friday evenings from 7.00 pm to 9.00 pm. The programme includes many games and activities. A Centre Spot (epilogue) each week explores a range of topics. (Not meeting at present) **Gardenmore Hill Walkers** continued to explore Ulster on their monthly rambles. (Not meeting at present) **Adult Badminton Club** meets on Monday evenings from 7.30-9.00pm for members over 17. (Not meeting at present) **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. 8 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN 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 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. Central resources in almost all cases facilitate local delivery. Public access is made known through the use of notice boards, printed material, press advertisement, websites, 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. 9 ## **GARDENMORE 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 252 contributors during the year 2021, 266 in previous year 2020, donating a total of £111,935 (£107,402 in previous year, 2020) Total Income of the congregation during the year was £205,508, compared to £185,591 in the previous year. Total expenditure increased from £161,509 (2020) to £181,159 (2021) ## **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 that give a true and fair view of the state of affairs of the congregation 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 consistently - make judgements and estimates that are reasonable and prudent - prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the Funds will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain 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 (1 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. 10 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)** ## **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 6 month’s normal expenditure. At the year-end unrestricted reserves were £191,124, which represents a higher level of reserves. The Trustees however, consider it prudent to hold reserves at this level, as the funding of its present activities is dependent of 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. 11 ## **GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)** The Trustees, and the Congregational Committee, regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regular giving, mitigate these risks. Approved by the Kirk Session at a meeting on 21[st] February 2022 and signed on its behalf by: - Name: Gary Glasgow Name: Philip Shepherd Date: 21[st] February 2022 Date: 21[st] February 2022 ## **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 congregation’s total income does not exceed £250,000, the Trustees have elected under Section 64(3) 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 Kirk Session at a meeting on 21[st] February 2022 and signed on its behalf by: - Name: Gary Glasgow Date: 21[st] February 2022 Name: Philip Shepherd Date: 21[st] February 2022 12