Kilbride Congregation of the Presbyterian Church in Ireland Financial Statements for the year ended 31 December 2023 Charity Nos: XN47272 NI Charity Commission Registration No: 104986
Kilbrlde Congregation of the Presbyterlan Church In Ireland Contents Page Contents Trustees, Annual Report Audit Report 8-11 Statement of Congregational Committee 12 Statement of Flnanclal Actlvltles 13 Balance sheet 14 Note5 to the flnancial statements 15-17 The following pages do not fom part of the Financial Statements Detailed Statement of Financial Activities 18-22 Page 1
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2023 The Trustees present their Annual Report and Financtal Statement5 fvr the year end1 31 December 2022 including a Statement of Assets and Liabilities a5 at that date. REFERENCE AND ADMINISTRATIVE DETAILS Kllbride congregatlon of the Presbyterian Church in Ireland Address; 12 Moyra Road, Doagh Ballyclare BT 39 OSD Reoistered Charity in Northern Ireland (NIC104986) CHARITY TRUSTEES The Charlty Trust&s who served durlng the year or who were trustees at the date of this report were: Names: Mrs Adrainne Bowden Miss Josephine Lorimer Mrs Ann Wi150n Mr David Hoy M r Darryl Bowden Mr Desmond Humphrles Mr Elllott Martln Mrs Jayne Wright Mr James Grant M r Ivor Cromie Mr Robert Rankin M r Stanley Holland Mr Willlam Alistair Lamont Mr Richard McGeagh Mr Norman Drennan Rev Gareth McFadden Mr Marc mcCalln M rs Denise Milligan M rs Mau reen Stirling Mr Phllip Mcmaster Mr David Annett M iss ChrÈtine CrabJ PRINCIPAL OFFICE BEARERS M inister Rev. Gareth McFadden Clerk of Session Mr. Wllllam Lamont Acting Treasurer Mr. Samuel Campbell INDEPENDENT AUDITOR FPM Accountant5 Ltd. UNIT I Bullding 10 Central Park Mu51usk Co. Antrim BT36 4FS BANKERS Dan5ke Bank 18 The Square Ba1Clare BT39 9BB SOLICITORS J.W.McNlnch & Son 5 Thesquare Baliyclare Co Antrim BT39 9BB
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2023 STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of Its Klrk 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 5eek5 to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are wlthin its bounds. It ensures pastoral care Is in pla In the congregation and seeks to further the contribution of the Church to Christian wltness and seNice in the local community. The Klrk Sessions has delegated to its Congregatlonal Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Klrk Sesslon are ex-offielo members of the Congregatlonal Commlttee. The Klrk Sesslon conslsts of the ordained minister and the rullng 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 elght in each year or as approprlate. 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 onlinantes. The selection of those proposed to be called to the offlce can be either by the congregation or by the Kirk Session. Members are elected If they obtaln two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland fomi of governance the corporate oversight of a congregation is the responsibility of a Presbytery whith superintends generally the spiritual and temporal affaiTS of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Kilbride conggatIon of the Presbyterian Church has been asslgned to the Templepatrick Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists malnly of the active mlnlsters of congregations asslgned to it by the General Assembly, minsters who have retired from actlve duty and an elder appointed by the Kirk Session of the congregatlon. 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, adminlstration and judicial authorfty. In dealing with all matters brought before it. The General Assembly Is nomally constituted durlng the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membeTship of the General Assembly consists mainly of the artive ministers of each congregation. retired minsters and a representstive elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitsble purpose of the congregation Is the advancement of religion. Paoe 3
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2023 Kllbrlde congregatlon of the Presbyterian Church Is a congregatlon or the Presbyterlan Church In Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ 15 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 thelr part in fulfilling God's mission to our world. The congregations mission purposes; To know Christ and to advaft his Kingdom. is increasingly charactensed by love for God, and love and concem for others,. is comrnitted to the historic Christian gospel as revealed in the Bible." is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being.. - A Covenant Community-. where our relationship5 atrE 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 Chnst. - 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 Westrnin5ter Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Chnstian faith and practice ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's Supper is observed on five or six occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesu5 Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a wide range of oroanisations and activities liste(J below; Event/Organisation Age range Frequency Sunda mornin Sunda School Bible class Creche Children's church Café church CE worshi Weekl Weekl Weekly Weekl Weeklv Monthl Weekl Weekly Weekl Weekl 3-10 11-16 Varies 7-18 BB 4-19 GB 3-18 Youth club 10-18 Bible study groups 18-70+ variable monthl Weekly Weekly Cyclists Mum and toddlers 30-65 Page 4
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2023 Eventlorganisation Age rae Frequency Prayer breakfast Men's Bible Sdy Friday fellowship Unite 12-70 Monthly Monthly Monthly Weekly Weekly Weekly I week Annually Monthly 30-65 50-90+ 18-25 Thursday bowls Junior badminton 50+ 6-16 Holiday Bible aub 4-11 Bumside Lunch club 50+ ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.30am. 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. We have resumed our normal pattern of meeting now covid restrictions have been removed As well as our gUlar services during the year we acknowledged God's gift of new lffe at one Sacrament of Baptism. we conducted one marriage service and gave thanks for faithful servants and sought to comfort th¢e who had been bereaved during the year. Due to Covid-19 we did not welcome new members within the congregation to the communion roll on profession of faith We welcome two new people on transfer. At 31 December 2022 there were 347 communicant members and families connected with the congregation. The average weekly attendance at mornino worship is 250. Pastoral (zre It has always been the case that members of the congregation who are unable to attend church due to sickness or age are visfted on a regular basis by the minister. elders or by one of the congregation's pastoral visitors. Pastoral care has now returned to the usual pattern we had befo Covid restrictions. Mission and outreath At a IcKal tevel the congregation g ives donations to GBYFC (Greater Ballyclare Youth for Christ), The Big House, Open Doors, Gideons, Latin Link, Christian Aid, Tear Fund and Newtownabbey Food Bank. The congregation supports the Unfted Appeal for Mission which is a central fund of the Pre5byterran Ch urch in Ireland. This fund enables congregation5 to support the wtder mi5sron of the denomination and to do mission and outreach on a denominational basis beyond what the congregatlon could do on its own. The Appeal Fund provldes financial 5UPPOrt for mission personnel at home and overseas, assists congregations wfch the deployment of k)calty based staff, enable5 church plantlng, provides grant support for the upkeep of church premises, as515t with the running costs of Union Theolo3ical College, the Church's train ing college for min istry students, and financially su pports congregation In the areas of worship, dlsclple5hip, global mission, outreach, lea¢Jership and pastoral care. The congregation also contributes to the denominations annual Moderators Appeal, Sunday School project and any other spectal appeaLs. P5
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2023 Présbytèry The congregation was represented at the regular meetings of Presbytery by our minister and l or one of the elders. This provldes an Important Ilnk between the congregations and the wider structures of the church. General Assembly The minlster and one of our elders were nominated to attend the meetlng of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Volunteers The Trustees wlsh to acknowledge thelr deep appreciation to those who give freely of their time by servlng on committees and helping with organisations and other church actlvltles. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by provldlng beneflt to its members and the general publlc by maklng known the Christian Gospel of the Lord Jesus Christ through the advancement of reSlglon. The dlrect benefits which flow from the purposes of the Church include the gaining of an understandino in Christian beliefs as set out in the Bible and in the Church's subordlnate standard5 (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leadlng to splritual and moral development and opportunities for response to Bible teachlng. In turn. thls 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 (Jelivery is facilitated by central resources in almost all cases. Publlc access is made known through the use of noticeboards, prlnted materlal, press advertisement, websltes, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and infomal 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, mi5sionarie5. Deaconesses. Irish Mission workeTS and Lay Agents who receive benefits a5 result of their holding office or employment. However, this Is incldental 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 servlces are provided and other communities throLJghout Northern Ireland, the Republic of Ireland. and worldwlde which benefit fmm our engagement with and support for both Christian and other secular organisations, charities and individual members of the publlc. The Klrk Sesslon has had regard to the Charlty Commlssions Public benefit requirement statutory guidance. Page 6
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2023 FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 310 families donating £131,447 during the year, 295 in previous year donating £120,446 Totsl Income of the congregation during the year was £254,500 compared to £220.815 In the previous year. Total expenditure increased from £240,799 to £244,455. Although we did less work to our property, the pri of utilities InCaSed significantly this year. STATEMENT OF TRUSTEE RESPONSIBILfrIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordan with applicable law and generally accepted accounting practi. As the congregation's total income exceeds £250,000. the Trustees have prepared full SORP based accounts comprising a Statement of Financial Attivitiies, Balance sheet and notes. 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 hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session on 30th March 2024 and signed on its behalf byi William Alistair Lamont Trustee Clerk of Session Gareth McFadden Trustee Chair of Tnjstees Page 7