# **CLARE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** 

**Trustees Annual Report and Financial Statements for the year ended 31 December 2022** 

**Registered Charity in Northern Ireland (NIC104955)** 

1 




## **CLARE 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 2022 including a Statement of Assets and Liabilities as at that date. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

Clare Congregation of the Presbyterian Church in Ireland 8 Beauwood, Portadown, Craigavon Co Armagh BT62 3TH 

Registered Charity in Northern Ireland (NI104955) 

## **CHARITY TRUSTEES** 

The Charity Trustees who served during the year or who were trustees at the date of this report were 

Philip McClelland John Adair Brian Greer John Clarke Gary Fraser John Mason Norman Cully 

## **PRINCIPAL OFFICE BEARERS** 

Minister Rev`d Philip McClelland 

Clerk of Session   John Adair 

Treasurer           John Mason 

## **INDEPENDENT EXAMINER** 

## **Mr Brian Hamilton** 

## **23 Brackagh Road Portadown BT62 3RW** 

## **BANKERS** 

## **Danske Bank Portadown** 

## **SOLICITORS** 

## **Nelson Singleton Solicitors Main St** 

## **Markethill** 

2 




## **CLARE 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 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 Kirk session are held at least twice each year. 

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. Clare 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. 

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## **CLARE 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. 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. 

Clare 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 congregations mission purpose is to magnify Christ by making disciples in Clare and beyond. As far as our vision is concerned, we  long to see Christ praised in our area and world as our covenant community overflows with disciple making disciples of all ages who, equipped by the exposition and example of godly leaders, gather to edify each other and scatter to evangelise those outside, through the prayerful speaking of the word of God. 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 andShorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice. 

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## **ClARE 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 observed on two 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 prayer meetings and has a wide range of organisations including 

- Sunday School 

- Presbyterian Women 

- Girls Brigade 

- Bowling Club 

- Engage for young people up to year 14 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Worship and prayer** 

The congregation normally meets for worship each Sunday at 12 Noon and  normally once a month at 6.30pm. During the week 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 conducted one marriage service and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. 

At 31 December 2022 there were 100 communicant members and 86 families connected with the congregation.   The average week attendance at morning worship is seventy. 

## **Pastoral care** 

Members of the congregation who are unable to attend church due to sickness or age are visited by the minister, or by one of the elders. 

## **Mission and outreach** 

At a local level the congregation seeks to encourage and equip our members to[share the gospel on their front lines in everyday life at: home, school, university, ] work and leisure. We also reach many girls in our surrounding community through our GB Company. We support Belfast City Mission financially and practically, especially at Christmas time. Finally we support in many ways, including financially the work of European Misson Fellowship primarily in the country of Moldova. 

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## **CLARE CONGREGATION OF THE PRESBYTERIAN 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 any other special appeals. 

## **Presbytery** 

The congregation was represented at the regular meetings of Presbytery by our minister and / or 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 June. 

## **Property** 

Renovation and extension of our Church Hall commenced in late November 2021. This work is progressing well and should be complete around June 2023. 

## **Organisations** 

Our Sunday School and Bible class are now meeting again in person with in excess of 25 children in attendance most Sunday mornings. Throughout the year they have supported a number of different Charities. Our Girls Brigade company meet on a Friday evening for Bible teaching and various recreational activities. Membership is around 40. Our P.W. ladies meet around eight times a year with a varied programme of events. Our Bowling Club meet on a regular basis often playing friendly matches with other clubs, however these have been curtailed due to our Church Hall being out of use. 

## **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. 

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## **CLARE 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. 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. 

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an
aARE CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELA14DTRUSTEES ANNUAL
REPORT Iconvd)
FINANaAL REVIEW
The congregation's main source of income is memberg contributions through the
Weekly Freewill Offering. There were 78 contributors during the year 79 in
previous year, 2021 donating a total of £31975. versus {£31058) in previous year. 2021.
Total Income of the congregation during the year was £159.669 compared to £93.150 in the
previous year. This can in main be accounted for by a gift day for our hall renovation fund
held in Spring 2022.
Total expenditure rose from £53557 to £306,389. This can primarily be accounted for by the
fact that during the year we spent in exce&s of £250.(KKI on the first stage of our hall
renovation project
srATEMENf OF TRusfEE RESPONSIBILMES
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.
the congregation5 total income does not exceed £250.(KJ). the Trustees have
elected under Section 64(3) of the Charities Act (Northern Ireland) 208 to prepare a
receipts and payment account and a state¥nert 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 wtth reasonable accuracy at
any time its financial position. They are al50 responsible for safeguarding the assets of the
congregation and hen￿ for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by the Ifirk Session at a meeting on 17th April 2023 and signed on its behalf by
Philip Mcclelland
John Mason
17th April 2023
17th April 2023


## **Independent examiner’s report to the charity trustees of Clare Congregation of the Presbyterian Church in Ireland** 

I report on the accounts of the Trust for the year ended 31[st] December 2022 which are set out on pages 10 to 16. 

## **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 my 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 my attention. 

## **Basis of independent examiner’s report** 

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. 

My 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 items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. 

My role is to state whether any material matters have come to my attention giving me cause to believe: 

1. 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 examiner’s statement** 

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. 

Name:      Brian Hamilton Address:  23 Brackagh Road Portadown BT62 3RW 

Date:        20th April 2023 




## **CLARE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022** 

||**Note**|**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
|||£|£|£|£|£|
|**Receipts**<br>Donations and legacies<br>Charitable activities<br>Other trading activities<br>Investment Income|2<br>3<br>4<br>5<br>6|42812<br>0<br>0<br>494<br> 1242|86997<br>10213<br>0<br>318<br>17573|0<br>0<br>0<br>20<br>0<br> <br>|129809<br>10213<br>0<br>18087<br>1560<br>|68078<br>2536<br>4000<br>17765<br>771|
|Other||------<br>44548|-------<br>115101|--------<br>20<br>|---------<br>159669|---------<br>93150|
|Sale of Investments Sale<br>of Fixed Assets Loans<br>Received||0<br>0<br>0|0<br>0<br>0|<br>0<br>0<br>0|0<br>0<br>0|0<br>0<br>0|
|**Total Receipts**||44548|115101|20<br>|<br>159669|93150|
|**Payments**|7|227|0|0<br>|227|420|
|Raising funds<br>Charitable activities|8<br>9|30100|276062||306162|52947|
|Investment costs||0|0|0|0|190|
|Other|||||||
|Purchase of Investments<br>Purchase of fixed assets||0<br>0|0<br>0|<br>0<br>0|0<br>0||
|Loan Repayment|||||||
|**Total Repayments**||30327|276062|0|306389|53557|
|Net receipts/payments||14221|(160961)|20|(146720)|39593|
|Transfers between funds||(40853)|40853|0|0|0|
|Net movement in funds||(26632)|(120108)|20|(146720)|39593|
|Funds brought forward||70784|171512|20131|262427|222834|
|Funds carried forward|||||||
|||44152|51404|20151|115707|262427|



10 



an
ASSEfs AND UABILTnES
As at 31 DeCern￿ 2022
Total
Funds
Total
Funds
2021
Funds
Funds
Funds Reconcillation
Bank and Cash at start of
year Net movement in funds
70784
(26632)
171512
(120108)
20131
20
262427
(146720}
222834
39593
Bank and Cash at end of year
44152
51404
20151
115707
262427
Bank & Cash Balanw Bank Deposit Accounts
Bank Current Accounts
20151
95556
20131
242296
Other Assets
Fixed Assets
- Church Premises at 8 & 9 aare Road,
- Tandragee BT62 2EY
- Fixtures. Fttings & Equipment
Investments
Gift Aid receivable on donations
16312
125(X)
- Investment Properties at:
- 10 & 31 aare Road Tandragee
- 8 Acres of AEricultural Land
16312
125CKJ
Liabiltties
Loans
Approved by the Kirk Session at a meeting on 17th April 2023 and signed on its behalf by
Philip Mcclelland
John Mason
17th April 2023
17th April 2023
li


## **CLARE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022** 

## **1. 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 (b) 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. 

## **2. DONATIONS AND LEGACIES** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
||£|£|£|£|£|
|Recorded giving:|31975|64322|0<br>|96297|51248|
|Loose collections|2891|2602|0|5493|3013|
|Donations and gifts|0|5591|0|5591|1018|
|Gift Aid|7946|14482|0<br>|22428|12800|
|Legacies and bequest|0|0|0|0|0|
||42812|86997|0|129809|68079|



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## **CLARE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS** 

## **31 December 2022** 

## **3. CHARITABLE ACTIVITIES** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
||£|£|£|£|£|
|Income from charitable activities|0|3993|0|3993|790|
|Fees from weddings  and funerals|0|1280|0|1280|800|
|Fundraising events|0|2811|0|2811|846|
|Membership fees|0|329|0|329|100|
|Grants|0|1800|0|1800|0|
||0|10213|0|10213<br>|2536|
|**4.**<br>**OTHER TRADING ACTIVITIES**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
||£|£|£|£|£|
|Letting of premises|0|0|0|0|4000|
|Trading income|0|0|0|0|0|
||0|0|0|0|4000|



## **5. INVESTMENT INCOME** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
||£|£|£|£|£|
|Deposit interest|423|199|20<br>|642|498|
|General Investment Fund|0|0|0<br>|0|0|
|Rents investment properties|0|17288|0<br>|17288|17068|
|Other investment income|71|86|0<br>|157|201|
||494|17573|20|18087|17765|



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## **CLARE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** 

## **31 December 2022** 

## **6. OTHER INCOME** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
||£|£|£|£|£|
|Insurance claims|0|0|0|0|0|
|Other income|1242|318|0|771|771|
||1242|318|0|1560|771|
|**7.**<br>**RAISING FUNDS**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
||£|£|£|£|£|
|FWO envelopes|227|0|0|227|420|
|Fundraising events|0|0|0|0|0|
||227|0|0|227|420|
|**8.**<br>**CHARITABLE ACTIVITIES**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
||£|£|£|£|£|
|General Assembly Assessments|7485|0|0|7485<br>|8098|
|Presbytery fees|192|0|0|192<br>|<br>190|
|Ministry and support staff costs|10958|0|0|10958|12682|
|Congregational running expenses|11465|259722|0|271187|22074|
|Donations to Missions and|0|16340|0|16340|9903|
|charities|0|0|0|0<br>|0|
|Governance costs||||||
||30100|276062|0|306162|52947|



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## **CLARE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2022** 

## **9. OTHER EXPENDITURE** 

Investment properties expenses 

|**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|
|**Funds**|**Funds**|**Funds**|**2022**|**2021**|
|£|£|£|£|£|
|0|0|0|0<br>|190|
|0|0|0|0<br>|190|



## **10. FIXED ASSETS** 

The congregation owns the Church premises situated at 8 & 9 Clare Road,Tandragee BT62 2EY and the associated fixtures, fittings, plant and machinery. 

## **11. INVESTMENTS** 

The congregation has the following investments. Amounts are shown at market valuation. 

|**2022**|**2021**|
|---|---|
|**£**|**£**|



Properties at 10 & 31 Clare Road, Tandragee, BT62 2EY and 8 acres of agricultural land. 

N/A N/A 

15 




## **CLARE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** 

## **31 December 2022** 

## **12. FUND BALANCES** 

|**Fund**|**Balance**|**Receipts**|**Payment**|**Surplus /**|**Surplus /**|**Transfer**|**Balance**|
|---|---|---|---|---|---|---|---|
||**at start**||||**(Deficit)**||**at end**|
||£|£|£||£|£|£|
|**Unrestricted Funds**||||||||
||70784|44548|30327||(26632)|400|44152|
|**General Fund**|---------|--------|--------||---------|-------|---------|
||70784|<br>44548|<br>30327||<br>(26632)|<br>400|<br>44152|
|**Restricted Funds**||||||||
|Renovation Fund|50308|61570<br>|208001||<br>(32374)|114057|17934|
|Building Fund|99915|29473|46195||<br>(86722)|(70000)|<br>13193|
|Missions General|1332|5261|0||861|(4400)|2193|
|Dillon Bequest|2987|17|12||5|0|2992|
|Presbyterian Women|5266|5286|1253||(24)|4057|5242|
|Missions|0|0|4400||0|4400|0|
|Sunday School|453|1174|2221||(45)|1002|408|
|Bowling Club|771|578<br>|578||0|()<br>||
|Girl`s Brigade|7873|251|3641||<br>(1799)|(400)|6074|
|Badminton Club|2607|2<br>|12||(10)||2607|
||--------|---------|----------|||||
||171512|115101|276062||(120108)|79123|51404|
||||---------|||||
||----------|-----------|||----------|---------|-----------|



|**Endowment Funds**|||||||
|---|---|---|---|---|---|---|
|General Fund Bequests|6464|0|0|0|0|6464|
|Repair Fund Bequests|4643|0|0|0|0|4643|
|Renovation Fund Bequests|4000|0|0|0|0|4000|
|McClelland  Bequest|5024|20|<br>0|20|0|5044|
||--------|--------|--------|--------|-------|-------|
||20131|20|0|20||20151|



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