an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Flnanclal Statements for the year ended 31 December 2022 Reglstered Charlty In Northern Ireland {NIC104968)
an CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present thelr Annual Report and Financlal Statements for the year ended 31 December 2022 includlng a Statement of Assets and Liabilities as at that date, REFERENCE AND ADMINISTRATIVE DEfAILS Clonduff congregation of the Presbyterlan Church in Ireland 51 Bannfield Road, Rathfrlland, BT34 5HQ Registered Charity in Northern Ireland (NIC104968) CHARITYTRUSTEES The Charity Trustees who served during the year or who were trustees at the date of thls report were Cecil Brown David Harmon lan Megaw William Walsh Joe McKn5ght Aubrey Stewart Joseph B Moorhead Robert Graham PRINCIPAL OFFICE BEARERS Convenor Clerk of Session Treasurer Ken Nelson Cecil Brown Brian Magennls INDEPENDENT EXAMINER SM Vint & Company 8 Newry Road, Banbridge, BT32 3HN BANKERS Danske Bank Donegall Square West, Belfast, BTI 6JS SOLICITORS Flsher & Fisher l Newry St, Rathfrlland. Newryl BT34 SPY
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELANDTRUSTEES ANNUAL REPORT {conVd) STRUCTURE AND MANAGEMENT The Klrk Sesslon The charlty trustees of the congre8atlon are the members of Its Klrk Sesslon. Under the congregatlon's governlng document, The Code, the book of the constltutlon and government of the Presbyterlan Church In Ireland, the Klrk Sesslon seeks to watch over and promote the splrltual Interest of the congregatlon and of persons not connected wlth any congregatlon who are wlthln Its bounds. It ensures pastoral care Is In place In the congregatlon and seeks to further the contrlbutlon of the Church to Chrlstlan wltness and servlce In the local communlty. The Klrk Sesslon has delegated to Its Con8re8atlonal Commlttee the temporal affalrs of the congregation Includlng admlnlsterlng all funds and property belonglng to the congregatlon. Members of the Klrk Sesslon are ex-offlclo members of the Con8regatlonal Commlttee. The Klrk Sesslon conslsts of the ordalned mlnlster (currently Vacantl and the rullng elders of the congregatlon. All members are entltled to propose, speak and exerclse equal votes at meetlngs, except that the Moderator, the mlnlster In actlve duty In the congregatlon, has no dellberatlve but only a castln8 Vote. Meetlngs of the Klrk sesslon are held on a regular basls, usually at least 4 tlmes a year. To be chosen for the offlce of the eldershlp In the congregatlon a person must be a votlng member and a re8ular attendant on Its ordlnances. The selectlon of those proposed to be called to the offlce can be elther by the con8regatlon or by the Klrk Session. Members are elected if they obtaln two-thlrds of the votes cast. Presbytery Under the Presbyterlan Church In Ireland form of governance the corporate overslght of a congregatlon Is the responslbility of a Presb¥rtery whlch superlntends generally the spiritual and temporal affalrs of the con8regatlons asslgned to it by the General Assembly of the Presbyterian Church In Ireland. Clonduff congregation of the Presbyterlan Church has been assigned to the Iveagh Presbytery of the Presbyterlan Church In Ireland. The membershlp of the Presbytery conslsts rnalnly of the active ministers of congregatlons assigned to It by the General Assemblyp minsters who have retlred from actlve duty and an elder appointed by the Kirk Sesslon of each congregation in the Presbytery.
an CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd) The General Assembly The General Assembly isthe supreme court of the Church, representing in one bodythe whole Church and actlng as Its supreme legislative, administration and judicial authority, In dealin8 with all matters brought before it. The General Assembly is normally constituted during the flrst week in June forworship 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 congregatlon, retlred minsters and a representative elder appolnted by the Kirk Sesslon of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Clonduff Presbyterian Church Is a congregation of the Presbyterlan Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church wlthin the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through falth in His Son and by the power of His Splrlt, and to enable her members to playtheir part in fulfllling God's mlssion to our world. Our misslon statement Is slmply surnmed up in the openlng answer of the Westmlnster Shorter Catechism, which states that our 'chief end is to glorlfy God and enjoy Him foreverf. All our services, activitles and organisations have thls overarchlng purpose.
an CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) ACTIVITIES AND OBJECTIVES The congregatlon meets for worshlp every Sunday and vlsitors are welcome to Joln. The Sacrament of the Lords Supper Is observed on several occasions during the year and all those who have been baptlsed and who have made a profession of falth In the Lord Jesus Chrlst are admitted to the Lord's Supper. The congregatlon holds regular blble study meetings and has a wlde range of organlsations Includlng Sunday School Youth Club Youth Fellowshlp Glrl's Brl8ade Presbyterlan Women 'Refresh' (young parents group) 'Danlel's Band, (prlmary school aged chlldren's mlnlstry) ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregatlon normally meets for worshlp each Sunday at 10:45am and 6.30pm. The evenlng servlce Is shared wlth Hllltown Presbyterlan, our slster congregatlon, and the venue alternates accordlngly. Durlng the week the Blble study provldes an opportunityfor members to meet tO8ether for fellowshlp, to study the scrlpture5 and for a tlme of prayer. Pastoral care Members of the con8re8atlon who are unable to attend church due to slckness or age are vlslted on a regular basls by the minlster(currently vacant), elders or Indeed by members of the con8re8atlon at large.
an CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mlsslon and outreach All our servlces and organlzations have a consclous focus on mlsslon. We Ilkewise engage In a number of actlvitles that are Intentionally almed at sharlng the love of Jesus with people outslde our own con8re8at5on, Including chlldren's mlnlstry In Hllltown vllla8e and a Blble study In the local hotel. One of the key elements of our mlsslon work Is to encourage and support our members In the unlque mlsslon God has glven them as Individuals. As part of thls we have glven prayerful and flnanclal a5slstance to some of our members undertaklng mlssion work elsewhere {on thls Island or overseas). We keenly support a number of charltable works, perhaps most notably Tearfund.
an CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) The con8regatlon supports the Unlted Appeal for Mlsslon whlch is a central fund of the Presbyterian Church In Ireland. This fund enables congregatlons to support the wlder mlsslon of the denomlnatlon and to do mlssion and outreach on a denominatlonal basis beyond what the congregatlon could do on Its own. The Unlted Appeal Fund provides flnanclal support for mlsslon personnel at home and overseas, asslsts congregatlonswlth the deployment of locally based staff, enables church plantlng, provldes grant support for the upkeep of church premises, asslsts wlth the runnlng costs of Unlon Theologlcal College, the Church's tralnlng college for mlnlstry students, and financlally supports congregatlons In the areas of worshlp, dlsclpleshlp, global mlsslon, outreach, leadershlp and pastoral care. Presbytery The congregatlon was represented at the regular rneetlngs of Presbytery by one of the elders. Thls provldes an Important Ilnk between the congregatlons and the wider structures of the church. Property No major property work was carrled out In 2022. We are thankful to be able to keep our property well malntalned. Organlsatlons Our varlous organlsatlons Includlng Sunday School, Danlel's Band, GB, Youth Club, Youth Fellow5hlpi PW and the bowllng Club have now all returned to normal followln8 the pandemlc. Volunteers We are deeply grateful to all who enthuslastlcally and conslstently serve the Lord In varlous ways wlthln our congregatlon.
an CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconyd) PUBLIC BENEFIT STATEMENT The Presbyterlan Church In Ireland meets the publlc benefit requlrement by providing beneflt to its members and the general publlc by maklng known the Chrlstlan Gospel of the Lord Jesus Christ through the advancement of reli81on. The dlrect beneflts whlch flow from the purposes of the Church Include the galnlng of an understandlng In Chrlstlan beliefs as Set out In the Bible and In the Church's subordlnate standards (the Westmlnster Confesslon of Falth and the Shorter and Larger Catechlsms) leadln8 to splrltual and moral development and opportunltles for response to Blble teachlng. In turn, thls framework leads to practlcal expresslons of Chrlstlan bellefs and standards In the local communlty such as through the care of those In need (Includlng the 51ck, dlsabled and bereaved). Generally the above beneflts are dellvered locally by congre8atlons and thelr members, or are facllltated through presbyterles or are or8anlsed and dellvered centrally. Local dellvery Is facllltated by central resources In almost all cases. Publlc access Is made known through the use of notlceboards• prlnted materlal, press advertlsement, websltes, and soclal medla or In other ways. The beneflts are demonstrated through regular evaluatlon of the servlces and Informal and ad-hoc feedback from members, thelr famllle5, and members of the publlc. The purpose does not lead to harm. The only prlvate beneflt flowing from our purpose Is related to Minlsters, Mlsslonarles, Deaconesses, Irlsh Mlsslon workers and Lay Agents who receive benefits as a result of thelr holdlng offlce or employment. However, this15 Incldental and necessary In orderto further our charltable purpose. There are no other private benefits. The beneflclarles of thls purpose are members, thelr famllles, other Indlvlduals that the Presbyterlan Church in Ireland Is In dlrect and Indlrect contact wlth, the community In which pastoral servlces are provlded and other communitles throughout Northem Ireland, the Republlc of Ireland, and worldwlde whlch benefit from our en8a8ement wlth and support for both Chrlstlan and other secular organlsatlons, charities and indlvldual members of the publlc. The Klrk Sesslon has had regard to the Charlty Commlsslons Publlc benefit requirement statutory guidance.
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's maln source of income Is memberf contributions through the Weekly Freewill Offering. There were 79 contributors durlng the year donatlng a total of £33,338. Total Income of the congregation during the year was £74,839 compared to £63,588 in the previous year. Total expendlture decreased from £64.889 to £50,995. srATEMENT OF TRusfEE RESPONSIBILMES The Trustees are responslble for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting prattice. As the congregatlons total income does not exceed £250,000, the Trustees have eletted under Sectlon 64{3) of the Charities Att (Northern Ireland) 208 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 congregatlon's transactions and disclose wlth reasonable accuracy at any tlme Its financlal position. They are also responsible for safeguardlng the assets of the congregation and hence for taking reasonable steps for the preventlon and detectlon of fraud and other irregularities. Approved by the Kirk Sesslon at a meeting on 27th March 2023 and signed on its behalf by Cecll Brown Joseph McKnight Clerk of Session Trustee
an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the charlty for the year ended 31st December 2022 whlch are set out on pages 11 to 17. Respectlve responslbllltles of Trustees and Examlner As the charltys trustees you are responslble for the preparatlon of the accounts In accordance wlth the Charltles Act (Northern Ireland) 2008. It Is my responslblllty to: examlne the accounts under sectlon 65 of the Charltles Act; follow the procedures lald down In the general Dlrectlons glven by the Charlty Commlsslon for Northern Ireland under sectlon 65(9}(b) of the Charltles Act; and state whether partlcular matter5 have come to my attentlon. Basls of Independent Examlner's report I have examlned your charlty accounts as requlred under sectlon 65 of the Charltles Act and my examlnatlon was carrled out In accordance wlth the general Dlrectlons 8lven by the Charlty Commlsslon for Northern Ireland under sectlon 65(9)(b) of the Charltles Act. My examlnatlon Included a revlew of the accountlng records kept by the charlty and a comparlson of the accounts presented wlth those records. It also Included consideratlon of any unusual Items or disclosures In the accounts, and seeklng explanatlons from you a5 charlty trustees concernlng any such matters. My rolels to state whether any materlal matters have come to my attentlon glvln8 me cause to belleve: l. That accountln8 records were not kept In accordance wlth sectlon 63 of the Charltles Act 2. That the accounts do not accord with those accountlng records 3. That the accounts do not comply with the accountlng requirements of the Charities Act 4. That there Is further Informatlon needed for a proper understanding of the accounts to be reached.
an Independent examiner's statement I have completed my examlnation and have no concerns in respect of the rnatters (l) to (4) listed above and, in connection wlth following the Directions of the Charity Commission for Northern Ireland, I have found no matters that requlre drawing to your attentlon. T. Vint FCCA For and behalf of S.M. Vlnt & Co Chartered Certlfled Accountant5 & Registered Audltors 8 Newry Road Banbrfdge BT32 3HN 28th March 2023 10
an CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account) for the year ended 31 December 2022 Note Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 Recelpts Donations and legacles Charitable activities Other trading actlvlties Investment Income Other 39,689 2,000 9,954 9,953 4,900 7,380 112 49,643 11,953 4,900 7,380 963 48,713 2,700 4,900 6,767 508 851 42,540 32,299 74,839 63.588 Sale of Investments Sale of fixed assets Loans Received Total Recelpts 42,540 32,299 74,839 63,588 Payments Raisingfunds Charitable activities Investment costs Other 384 29,622 475 17,714 859 47,336 64,889 2,800 2,800 32,806 18,189 50,995 64,889 Losses on Investments Purchase of fixed assets Loan Repayments Total Payments 32,806 18,189 50,995 64,889 Net recelpts / {payments) Transfers between funds 9,734 6,122 14,110 -6,122 23,844 -1,301 Net movement in funds Funds brought fonNard 15,856 8,183 7,988 42,122 23,544 50,305 -1,301 51,606 Funds carrled forward 12 24,039 50,110 74,149 50,305 11
an CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND UABILITIES As at 31 December 2022 Unrestrlcted Funds Restrlcted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconclllation Bank and Cash at start of year Net movement in funds 8,183 15,856 42,122 7,988 50,305 23,844 51,606 -1,301 Bank and Cash at end of year 24,039 50,110 74,149 50,305 Bank & Cash Balances Bank Deposlt Accounts Bank Current Accounts Cash in Hand 74,064 85 50,207 98 74,149 50,305 Other Assets Fixed Assets- Note 10 Church Premlses Fixtures, Fittings & Equlpment Vehlcles Investments- Note 11 Glft Aid receivable on donations 2,904,477 2,701,839 223,895 243,493 3,128,372 2,945,332 Llabllities Loans Other Approved by the Klrk Session at a meetlng on 27th March 2023 and signed on its behalf by Cecil Brown Joseph McKnl8ht Clerk of Sesslon Trustee 12
Presbyter an CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POUCIES BASIS OF FINANCIAL sfATEMENTS As the total income of the congregation Is lessthan £250,000 the congregatlon have elected In accordance with the provislons In The Charfties (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basls. FUND ACCOUNTING Endowment funds are funds, the capftal of which must be retalned either permanently or at the congregatlon'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 whlch is to be expended only on the restricted purposes intended by the donor and Ib) revenue donations or grants for a specific congregational actlvity intended by the donor. Where these funds have unspent balances, Interest on thelr pooled investment Is apportioned to the indlvldual funds on an avera8e balance basis. Unrestricted funds are Income funds which are to be spent on the congregatlon's general purposes. Designated funds are general funds set aslde by the congregation for use in the future. DONATIONS AND LEGACIES Unrestrlcted Funds Re5trlcted Endowment Funds Funds Total 2022 Total 2021 Recorded giving: Loose collections Donatlons and glfts Glft Ald Legacles and bequest 620 33,338 5,731 1,678 7,457 819 2,298 40,795 6,550 41,028 6,685 1,000 39,689 9,954 49,643 48,713 13
Presbyter an CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2022 CHARITABLE AcrivmES Unrestrlrted Fund5 Restrirted Endowment Funds Funds Total 2022 Total 2021 Income from charltable activities Fees from weddings and funerals Fundraising events Membership fees Grants 9,265 280 11,265 280 100 2,600 2,000 9,953 11,953 2,700 4. OTHER TRADING AcrivrriES Unrestrfcted Funds Restricted Endowment Funds Funds Totsl 2022 Totsl 2021 Letting of premlses Land letting 3.600 1.300 3,600 1,300 3,600 1,300 4.900 4,900 4,900 INVEsfMENT INCOME Unrestrlrted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment properties Other Investment income 39 7.380 7,380 6,728 7,380 7,380 6.767 14
Presbyter an CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE Accoumfs (convd) 31 December 2022 OTHER INCOME Unrestrfcted Funds Restricted Endowment Funds Funds Total 2022 Totsl 2021 Insurance clalms Other Income 851 112 963 508 851 112 963 508 RAISING FUNDS Unrestrfcted Funds Restrfcted Endowment Funds Funds Total 2022 Total 2021 FWO envelopes Fundralslng events 384 475 475 475 859 CHARITABLE ACTivrriES Unrestrlrted Funds Restrfrted Endowment Funds Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donatlons to Mlssions and charlties Governance costs 3,744 330 10,081 12,417 2,330 3,744 330 10,081 24,109 7,025 8,636 213 32,442 18,278 3,326 11,692 4,695 720 1,327 2,047 1.994 29,622 17.714 47,336 64,889 15
Presbyter an CLONDUFF CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 OTHER EXPENDITURE Unrestrlcted Funds Restrirted Endtrment Funds Funds Total 2022 Total 2021 Cleaner Organist 1,300 1,500 1,300 1,500 2,800 10. FIXED ASSErs The congregatlon owns the Church premises with adjacent graveyard situated at 51 Bannfleld Road and the Manse at Main Street together with the associated fixtures. frttings, plant and machinery. These have an insurance value of £2.904,477. 11. INVESTMENTS The congregatlon has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund Property Other investments 223,895 243,493 223,895 243,493 16
Presbyter an CLONDUFF CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AccouNfs {conVd) 31 December 2022 12. FUND BALANCES Fund Balance at start Recelpts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Fund 8,183 42.540 -32,806 9,734 6,122 24,039 8,183 42,540 -32,806 9.734 6,122 24,039 Restrfcted Funds Building Fund Cong. Organisational Funds Mission and Charities Fund 16,760 25,234 128 13,467 15,723 3,109 4,458 9,780 -128 100 -6222 21,318 28,792 -5,943 -3,237 42,122 32,299 -18,189 14,110 -6,122 50,110 Endowment Funds [Narne of Fund] Total 50,305 74,839 -50,995 23,844 74,149 17