SCARVA 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 (NIC105009)
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SCARVA 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 2023 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
SCARVA congregation of the Presbyterian Church in Ireland Loughbrickland Road, Scarva, Craigavon Co. Armagh
Registered Charity in Northern Ireland (NIC105009)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Colin Adamson Elizabeth Crothers Joan Hammond Robert Heak Robert Jordan Rev. Patricia McBride (retired 30.09.23) George Moorhead Maude Moorhead James Patton Ruth Porter
PRINCIPAL OFFICE BEARERS
Minister Clerk of Session Treasurer
Rev. Patricia McBride (retired 30.09.23) Robert Jordan Colin Adamson
INDEPENDENT EXAMINER
Caroline Ledlie
32 Rockmeeting Road, Loughbrickland BT32 3PD
BANKERS
Ulster Bank Limited 22 Bridge Street, Banbridge
SOLICITORS
Trevor McBurney & Co 37-39 Rathfriland Road, Banbridge
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SCARVA 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 four times in 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. SCARVA congregation of the Presbyterian Church has been assigned to the Iveagh 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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SCARVA 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.
SCARVA 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 congregation’s mission statement is:
Gathered for worship To be sent out
For Service
The congregation aims to live out its Mission and Vision as a family of God’s people by being:
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A Covenant Community: where our relationships are rooted in the promises of God by living faithfully toward him and toward one another
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An Intergenerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ.
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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.
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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.
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SCARVA 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 several 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 has a range of organisations including
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Sunday School
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Presbyterian Women
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Parents and Toddlers
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Bowling Club
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Youth Club
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Card Making & Craft Class
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Knitting Class
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Choir
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 10.30am. On the last Sunday of each month, the service of worship is followed by a tea and coffee morning where members can meet together for fellowship. At various times the Bible Study also 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 gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 108 communicant members and 77 families connected with the congregation. The average week attendance at Sunday worship is 48.
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 or elders’, and each Sunday service is recorded for distribution to those who are unable to attend for these reasons. The Sacrament of the Lords Supper is observed in their homes as requested.
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
Mission and outreach
At a local level the congregation plays an integral part in the community, through visitations as noted above, together with the organization of social events and holding a Friendship Dinner in December for elder members of the community. The Church Hall is used for local events and the local Primary School makes use of the Hall due to their limited facilities. The Connect Holiday Bible Club meets for one week in a local school, and our Church provides volunteers for the week as well as financial assistance and it is open to children of all ages.
As a key element in outreach activities, the Church is committed to raising money and providing donations to external missions and agencies.
During the year, donations were made to the following missions and agencies:
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the Presbyterian United Appeal
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The Presbyterian World Development Appeal
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Christian Aid
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Poppy Appeal
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The Presbyterian Children Society
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Southern Area Hospice
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PW Missions
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Earthquake Appeal in Turkey and Syria
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 congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care.
The congregation also contributes to the denomination’s annual World Development Appeal, Sunday School projects and any other special appeals.
Our Presbyterian Women Group is also very supportive of charitable missions and during the year contributed to PW Missions.
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont’d)
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 and Equipment
Expenditure was required on the maintenance and upgrade of the Church electrical installation at a cost of £2,840.19.
Organisations
Normally, each Wednesday, during school term time, the Church hall is used by our parents and toddlers group.
The Bowling Club meet every Tuesday night in our Hall, with average attendance of sixteen members. As well as practice nights, the club had a busy programme of matches against other local churches.
Sunday school and Bible Class have recommenced each Sunday during Sunday Worship and have twenty five children and young adults.
Our Presbyterian Women Group has six regular meetings a year as well as special meetings with the wider Presbyterian Women community months and is comprised of both our own twelve members and those from Loughbrickland Presbyterian Church. The Group is heavily involved in charitable work, and contribute to PW Missions.
The Card making and Craft class meet every two weeks on Thursdays and the Knitting Group meet each Wednesday.
Some of our congregation are members of the Loughbrickland +60s Luncheon Club which usually meets in local church halls, and a number of our children and young adults attend Loughbrickland Presbyterian Church Boys Brigade and Girls Brigade.
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
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.
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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SCARVA 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, Harvest Giving and Property Development Fund. There were 121 contributors during the year [number in previous year, 108] donating a total of £36,096 (in previous year, £31,770) as well as contributing to various charitable appeals. Total Income of the congregation during the year was £60,048, compared to £57,486 in the previous year.
Total expenditure during the year was £50,996, whereas last year’s total was £49,614. This resulted in a surplus of income over expenditure for the year of £9,472 compared to a surplus last year of £7,872. Total final Bank and cash balances at 31[st] December 2023 are £80,859 (last year £71,387).
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(3) 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 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 25[th] March 2024 and signed on its behalf by
[Name]. Colin Adamson [Date] 25[th] March 2024
[Name] Robert Jordan Date] 25[th] March 2024
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the Trust for the year ended 31[st] December 2023, which are set out on pages 11 to 17.
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:
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Examine the accounts under section 65 of the Charities Act
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Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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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 these 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:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with these accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
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 the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Name: Caroline Ledlie
Address: 32 Rockmeeting Road, Loughbrickland
Date: 12[th] March 2024
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023
| Note | Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| Receipts | ||||||
| Donations and legacies | 2 | 3,768 |
9,976 | 0 | 13,744 | 16,276 |
| Charitable activities | 3 | 28,863 | 13,925 | 0 | 42,788 | 40,782 |
| Other trading activities | 4 | 0 | 663 | 0 | 663 | 36 |
| Investment Income | 5 | 0 | 5 | 0 | 5 | 0 |
| Other | 6 | 0 | 3,268 | 0 | 3,268 | 392 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 32,631 | 27,837 | 0 | 60,468 | 57,486 | ||
| Sale of Investments | 0 | 0 | 0 | 0 | 0 | |
| Sale of fixed assets | 0 | 0 | 0 | 0 | 0 | |
| Loans Received | 0 | 0 | 0 | 0 | 0 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Receipts | 32,631 | 27,837 | 0 | 60,468 | 57,486 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Payments | ||||||
| Raising funds | 7 | 415 | 0 | 0 | 415 | 571 |
| Charitable activities | 8 | 28,380 | 18,645 | 0 | 47,025 | 48,636 |
| Other | 9 | 0 | 3,556 | 0 | 3,556 | 407 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 28,795 | 22,201 | 0 | 50,996 | 49,614 | ||
| Purchase of Investments | 0 | 0 | 0 | 0 | 0 | |
| Purchase of fixed assets | 0 | 0 | 0 | 0 | 0 | |
| Loan Repayments | 0 | 0 | 0 | 0 | 0 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Payments | 28,795 | 22,201 | 0 | 50,996 | 49,614 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net receipts / (payments) | 3,836 | 5,636 | 0 | 9,472 | 7,872 | |
| Transfers between funds | (1,676) | 1,676 | 0 | 0 | 0 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net movement in funds | 2,160 | 7,312 | 0 | 9,472 | 7,872 | |
| Funds brought forward | 10,891 | 57,192 | 3,304 | 71,387 | 63,515 | |
| ---------- | --------- | ---------- | ---------- | ---------- | ||
| Funds carried forward | 12 | 13,051 | 64,504 | 3,304 | 80,859 | 71,387 |
| ====== | ====== | ====== | ====== | ====== |
11
SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
| s at 31 December 2023 | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | Funds | Funds | |
| 2023 | 2022 | ||||
| £ | £ | £ | £ | £ | |
| Funds Reconciliation | |||||
| Bank and Cash at start of year | 10,891 | 57,192 | 3,304 | 71,387 | 63,515 |
| Net movement in funds | 2,160 | 7,312 | 0 | 9,472 | 7,872 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| Bank and Cash at end of year | 13,051 | 64,504 | 3,304 | 80,859 | 71,387 |
| ======- | ======= | ======= | ======= | ======= | |
| Bank & Cash Balances | |||||
| Bank General Current Account | 13,051 | 10,891 | |||
| Bank Property Current Account | 63,032 | 55,892 | |||
| Choir Current Account | 46 | 40 | |||
| Parent & Toddlers Current Acc | 613 | 527 | |||
| Presbyterian Women Current Acc | 219 | 164 | |||
| Bowling Club Cash on Hand | 594 | 569 | |||
| Endowment Fund – Nat Sav | 3,304 | 3,304 | |||
| ---------- | ---------- | ||||
| 80,859 | 71,387 | ||||
| ======= | ======= | ||||
| Other Assets | |||||
| Fixed Assets – Note 10 | |||||
| - Church Premises & Contents | 1,792,528 | 1,669,329 | |||
| - Church Hall Premises & | 604,859 | 562,660 | |||
| Contents | |||||
| Investments – Note 11 | 0 | 0 | |||
| ------------ | ---------- | ||||
| 2,397,387 | 2,231,989 | ||||
| ======== | ======= |
Approved by the Kirk Session at a meeting on 25[th] March 2024 and signed on its behalf by
[Name]. Colin Adamson
[Name] Robert Jordan
[Date] 25[th] March 2024
[Date] 25[th] March 2024
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023
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 | 2023 | 2022 | |
| £ | £ | £ | £ | £ | |
| Loose collections | 225 | 173 | 0 | 398 | 378 |
| Donations and gifts | 0 | 8,143 | 0 | 8,143 | 10,483 |
| Gift Aid | 3,526 | 1,652 | 0 | 5,178 | 5,412 |
| Legacies and bequest | 17 | 8 | 0 | 25 | 3 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 3,768 | 9,976 | 0 | 13,744 | 16,276 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS
31 December 2023
3. CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | 2022 | |
| £ | £ | £ | £ | £ | |
| Income from charitable activities | 27,983 | 8,113 | 0 | 36,096 | 31,770 |
| Fees from weddings and funerals | 0 | 0 | 0 | 0 | 0 |
| Fundraising events | 0 | 4,555 | 0 | 4,555 | 1,737 |
| Membership fees | 0 | 1,197 | 0 | 1,197 | 700 |
| Grave Fees | 880 | 0 | 0 | 880 | 6,400 |
| Sale of Knitwear | 0 | 60 | 0 | 60 | 175 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 28,863 | 13,925 | 0 | 42,788 | 40,782 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
4. OTHER TRADING ACTIVITIES
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | 2022 | |
| £ | £ | £ | £ | £ | |
| Letting of premises | 0 | 663 | 0 | 663 | 36 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 0 | 663 | 0 | 663 | 36 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
5. INVESTMENT INCOME
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | 2022 | |
| £ | £ | £ | £ | £ | |
| Deposit interest | 0 | 5 | 0 | 5 | 0 |
| General Investment Fund | 0 | 0 | 0 | 0 | 0 |
| Rents investment properties | 0 | 0 | 0 | 0 | 0 |
| Other investment income | 0 | 0 | 0 | 0 | 0 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 0 | 5 | 0 | 5 | 0 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS
31 December 2023
6. OTHER INCOME
| Unrestricted | Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| Other income – PW outings | 0 | 606 | 0 | 606 | 260 | |
| Magazine Subscriptions | 0 | 147 | 0 | 147 | 132 | |
| Retirement Gift | 0 | 2,515 | 0 | 2,515 | 0 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 0 | 3,268 | 0 | 3,268 | 392 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 7. | RAISING FUNDS COSTS | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| FWO envelopes | 415 | 0 | 0 | 415 | 412 | |
| Fundraising events | 0 | 0 | 0 | 0 | 159 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 415 | 0 | 0 | 415 | 571 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 8. | CHARITABLE ACTIVITIES EXPENDITURE | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| General Assembly Assessments | 4,217 | 0 | 0 | 4,217 | 4,823 | |
| Presbytery fees | 293 | 0 | 0 | 293 | 135 | |
| Ministry and support staff costs | 17,114 | 2,079 | 0 | 19,193 | 20,707 | |
| Congregational running expenses | 6,756 | 6,973 | 0 | 13,729 | 12,400 | |
| Donations to Missions & charities | 0 | 6,753 | 0 | 6,753 | 7,821 | |
| Hall | & Church repairs | 0 | 2,840 | 0 | 2,840 | 1,250 |
| Photocopier | 0 | 0 | 0 | 0 | 1,500 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 28,380 | 18,645 | 0 | 47,025 | 48,636 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- |
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
9. OTHER EXPENDITURE
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | 2022 | |
| £ | £ | £ | £ | £ | |
| PW Outings | 0 | 582 | 0 | 582 | 260 |
| Magazine Subscription | 0 | 147 | 0 | 147 | 147 |
| Retirement Gifts | 0 | 2,827 | 0 | 2,827 | 0 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 0 | 3,556 | 0 | 3,556 | 407 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
10. FIXED ASSETS
The congregation owns the Church and separate Hall premises both situated at Loughbrickland Road, Scarva and the associated fixtures, fittings, plant and machinery. An independent valuation of the properties was carried out in October 2022, and these values reflect those valuations adjusted for inflation and now represent insurance values.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| General Investment Fund | 0 | 0 |
| Property | 0 | 0 |
| Other investments | 0 | 0 |
| ---------- | ---------- | |
| 0 | 0 | |
| ---------- | ---------- |
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SCARVA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2023
12. FUND BALANCES
| Fund | Balance | Receipts | Payments | Surplus / | Transfer | Balance |
|---|---|---|---|---|---|---|
| at start | (Deficit) | at end | ||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| General Fund | 10,891 | 32,631 | 28,795 | 3,836 | (1,676) | 13,051 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| 10,891 | 32,631 | 28,795 |
3,836 | (1,676) | 13,051 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| Restricted Funds | ||||||
| Property | 55,892 | 17,656 | 11,376 | 6,280 | 860 | 63,032 |
| Choir | 40 | 6 | 0 | 6 | 0 | 46 |
| Parent & Toddlers | 527 | 582 | 96 | 486 | (400) | 613 |
| Presbyterian Women | 164 | 843 | 633 | 210 | (155) | 219 |
| Bowling Club | 569 | 425 | 0 | 425 | (400) | 594 |
| Sunday School | 0 | 0 | 370 | (370) | 370 | 0 |
| Missions & charities | 0 | 5,603 | 6,752 | (1,149) | 1,149 | 0 |
| Knitting Group | 0 | 60 | 0 | 60 | (60) | 0 |
| Magazines | 0 | 147 | 147 | 0 | 0 | 0 |
| Retirement Gift | 0 | 2,515 | 2,827 | (312) | 312 | 0 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| 57,192 | 27,837 | 22,201 | 5,636 | 1,676 | 64,504 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| Endowment Funds | 3,304 | 0 | 0 | 0 | 0 | 3,304 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| ---------- | ----------- | ----------- | ----------- | ----------- | ---------- | |
| Total | 71,387 | 60,468 | 50,996 | 9,472 | 0 | 80,859 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- |
17