an CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC1049681
an CLONDUFF 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 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Clonduff congregation of the Presbyterian Church in Ireland 51 Bannfield Road, Rathfriland, BT34 5HQ Registered Charity in Northern Ireland {NIC104968} CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Cecil Brown David Harmon lan Megaw William Walsh Joe McKniEht Aubrey Stewart Joseph B Moorhead Robert Graham PRINCIPAL OFFICE BEARERS Convenor Clerk of Session Treasurer Ken Nelson Cecil Brown Brian Magennis INDEPENDENT EXAMINER SM Vint & Company 8 Newry Road, Banbridge, BT32 3HN BANKERS Danske Bank Donegall Square West, Belfast, BTI 6JS SOLICITORS Fisher & Fisher l Newry St, Rathfriland, Newry, BT34 SPY
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRucfuRE 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 it5 bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witne55 2nd service in the local community. The Kirk Se55ion 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 (currently Vacantl 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. Meetings of the Kirk session are held on a regular basis, usually at least 4 times a 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 the votes cast. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation 15 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. Clonduff congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyierian 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 Se55ion of each congregation in the Presbytery.
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General Assembly isthe supreme court of thechurch, representing in one bodythe 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 forworship and to conduct its business. Atthe end of business it 15 di5501ved. The membership of the General Assernbly 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. Clonduff 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 Erounded in the Scriptures, and exists to love and honour God through faith in His Son and by the powerof His Spirit, and to enable her members to playtheir part in fulfillingGod's mission to our world. Our mission statement is simply summed up in the opening answer of the Westminster Shorter Catechism, which states that our 'chief end is to glorify God and enjoy Him forever,. All our services, activities and organisations have this overarching purpose.
Presbyter an CLONDUFF CONGREGATION OF THE PRESBIryERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND oBJEIVEs The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions duringthe year and 311 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 Youth Fellowship Girl's Brigade Presbyterian Women Daniel's Band (primary school aged children's ministry) Bowling Club ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10:45am and 6.30pm. The evening Service is shared with Hilltown Presbyterian, our sister congregation, and the venue alternates accordingly. 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. 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 mini5terlcurrently vacant), elders or indeed by members of the congregation at large.
an CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd> Mission and outreach All our services and organizations have a conscious focus on mission. We likewise engage in a number of activities that are intentionally aimed at sharing the love of Jesus with people outside our own congregation, including children's ministry in Hilltown village and a Bible study in the local hotel. One of the key elements of our mission work isto encourage and supportour members in the unique mission God has given them as individuals. As part of thiswe have given prayerful and financial as515tance to some of our members undertaking mission work elsewhere lon this island or overseas). We keenly support a number of charitable works, perhaps most notably Tearfund. 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 plantinE, 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, disciplesh ip, global mission, outreach, leadership and pastoral care.
an CLONDUFF CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Presbytery The congregation was represented at the regular meetings of Presbytery by one of the elders. This provides an important link between the congregations and the wider structures of the church. Property During the year the Hall Kitchen wa5 replaced at a total cost of £26519. This will be an invaluable asset to the congregation going forward. We are thankful to be able to keep our property well maintained. Organisations Our various organisations including Sunday School, Daniel's Band, GB, Youth Fellowship, PW and the Bowling Club continue to meet as normal. Volunteers We are deeply grateful to all who enthusiastically and consistently serve the Lord in various ways within our congregation.
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN 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) leadingto 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 a5 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 th rough presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resource5 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 orderto 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 ourengagement 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.
an CLONDUFF CONGREGATION OF THE pRE5BERIAN 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 79 contributors during the year donating a total of £31,949. Total income of the congregation during the year was £73,100 compared to £74,839 in the previou5 year. Total expenditure increased from £50,995 in 2022 to £70,540. 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) 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 suff icient to show and explain the congregation's transactions and disclose with reasonable accuracy at a ny time its financial position. They are also responsible for Safeguard ing 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 23 April 2024 and signed on its behalf by Cecil Brown Joseph Mc night Clerk of Session Trustee
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31st December 2023 which are set out on pages 11 to 17. Respective responsibilities of 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 Charity Commission for Northern Ireland under section 65{9}Ib) of the Charities Act; and 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){bl of the Charities Act. My examination included a review of the accounting records kept bythe 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.. l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accountinE 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.
an Independent examiner's statement I have completed my examination and have no concerns in respect of the matters111 to14} listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawingto your attention. T. Vint FCCA For and behalf of S.M. Vint & Co Chartered Certified Accountants & Registered Aud5tors 8 Newry Road Banbridge BT32 3HN 23, April 2024 10
an CLONDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 38,241 1.450 10,653 8.289 4,900 7.944 826 48,894 9,739 4,900 7.944 1,623 49,643 11,953 4,900 7,380 963 797 40,488 32,612 73,100 74,839 Sale of Investments sale of f ixed assets Loans Received Total Receipts 40,488 32,612 73,100 74,839 Payments Raising funds Cha ritable activities Investment costs Other 363 27,077 480 39.820 843 66,897 859 47,336 2.800 2,800 2,800 30,240 40,300 70,540 50,995 Losses on Investments Purchase of fixed asset5 Loan Repayments Total Payments 30,240 40,300 70,540 50,995 Net receipts / (payments) Transfers between funds 10.248 6,992 -7,688 -6.992 2,560 23,844 Net movemont in funds Funds brought forward 17,240 24.039 -14,680 50,110 2,560 74.149 23,844 50,305 Funds carried forward 12 41,279 35,430 76,709 74,149 li
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2023 Total Fund5 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 24,039 17,240 50,110 -14,680 74,149 2,560 50,305 23,844 Bank and Cash at end of year 41,279 35,430 76,709 74,149 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 76,342 367 74,064 85 76,709 74,149 Other Assets Fixed Assets- Note 10 Church Premises Fixture5, Fittings & Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 3,122,312 2,904,477 223,085 223,895 3,345,398 3,128,372 Liabilities Loans Other Approved by the Kirk Session at a meeting on 23, April 2024 and signed on its behalf by Cecil Brown Joseph McKnight Clerk of Session Trustee 12
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POUCIES 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 payment5 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 la) income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl 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 fund5 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 Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Recorded giving.. Loose collections Donations and gifts Gift Aid Legacies and bequest 1,870 7,348 785 650 1,870 39,487 6,492 1,045 2,298 40,795 6,550 32,139 5,707 395 38,241 10.653 48,894 49,643 13
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 1,450 6.402 487 1,400 7,852 487 1,400 11,265 280 408 1,450 8,289 9,739 11,953 OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Letting of premises Land letting 3,600 1,300 3.600 1,300 3,600 1,300 4,900 4,900 4,900 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Deposlt interest General Investment Fund Rents investment properties Other investment income 7,944 7,944 7,380 7,944 7,944 7,380 14
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Insurance claims Other income 797 826 1,623 963 797 826 1,623 963 RAISING FUNDS Unrestricted Fund5 Restricted Funds Endowment Funds Total 2023 Total 2022 FWO envelopes Fundraising events 363 363 250 384 475 480 363 480 613 859 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 3,358 462 10,199 11,638 700 3,358 462 10,299 46,223 4,802 3,744 330 10,081 24,109 7,025 loo 34,355 4,102 720 1,263 1,983 2,047 27,077 39,820 67,127 47,336 15
an CLONDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Cleaner Organist 1,300 1,500 1,300 1,500 1,300 1,500 2,800 2,800 2,800 10. FIXED ASSETS The congregation owns the Church premises with adjacent graveyard situated at 51 Bannfield Road and the Manse at Main Street together with the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,122,312. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund Property Other investments 223,086 223,895 223,086 223,895 16
an CLONDUFF CONGREGATION OF THE PRESBERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Fund 24,039 40,488 -30,240 10,248 6,992 41,279 24,039 40,488 -30,240 10,248 6,992 41,279 Restricted Funds Building Fund Cong. Organi5ational Funds Mi55ion and Charities Fund 21,318 28,792 11,044 18,684 2,884 -30.384 -7,032 -2,884 -19,340 11,652 10,000 -16,992 11,978 23,452 50,110 32.612 -40,300 -7,688 -6,992 35,430 Endowment Funds IName of Fundl Total 74,149 73,100 -70,540 2,560 76,709 17