CHARITY REGISTRATION NUMBER: NIC105010 Mourne Congregation Of The Presbyterian Church In Ireland Financial Statements 31 December 2022 UHY HACKER YOUNG FITCH LIMITED 27-29 Gordon Street Mews Gordon Street Belfast BT12LG Mourne Congregation Of The Presbyterian Church In Ireland Financial Statements Year ended 31 December 2022 Page Trustees, annual report Independent auditor's report to the members 9-12 Statement of financial activities 13 Statement of financial position 14 Statement of cash flows 15 Notes to the financial statements 16-31 Mourne Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report Year ended 31 December 2022 The trustees present their report and the financial statements of the charity for the year ended 31 December 2022. Reference and administrative details Registered eharity name Mourne Congregation Of The Presbyterian Church In treland Charity registration number NIC105010 Principal office Greencastle Street Kilkeel Co Down BTJ4 4BH The trustees Rev William Bin(yham Archie Alderdice Ivan Annett Ronald Annett Stanley Annett William Annett David Baird Doreen Bartholomew Robert Bennett Gary Bingham Jackie Blue Jim Chestnutt Edward Forsythe Gary Glenny W A Grills Roy Hanna J W Hanna R J Hanna James Henderson Rodney McBride Sidney McKee Joseph M¢Kibbin Martin McKee Raymond McKee David Morris James Morris Eric Niblock Gregory Nicholson Robert Patterson Thomas Patterson Alan Skillen Maurice Skillen Eric Skillen James Stevenson James Stevenson Brian Townley William Turner Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2022 Reference and administrative details Registered eharity name Mourne Congregation Of The Presbyterian Church In Ireland NIC105010 Charity registration number Principal office Greencastle Street Kilkeel Co Down BT34 4BH Principal orrice Bearers Minister Clerk of Session Hon. Treasurer Hon. Secretary Rev William Bingham William A Grills Williatn Turner David Morris Auditor UHY Hacker Young Fitch Limited 27-29 Gordon Street Mews Gordon Street Belfast BTI 2LG Bankers Danske Bank 58 Hill Street Newry BT34 IBD Solicitors Fisher & Fisher l Newry St Rathfriland Co Down BT34 SPY Structure? governance and m8nagernent The Kirk Session The charity trustees of the congre(ration are the members of its Kirk Session. Under the cono¥regation's ooverning document, The Code. the book of the constitution and tsovernment of the Presbyterian Church in Ireland, the Kirk Session seeks ro watch over and promote the spiritual interest of the congregation and of persons not connected with any congregaiion who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to fijrther 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 propety belonging to the congregation. Mernbers of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordatned minister and the ruling elders of the congrecrations. All members are entitled to Propose, speak and exercise equal votes at meetings, except that the Moderator and the ministers in active duty in the congregation, have no deliberative but only a castino vote. Stated meetings of the Kirk session are held at least three times in each year or as appropriate. Exceptional rneetings were held during the yeaT to deal with issues around church activities and Covid 19 restrictions. 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 by vot¢ ¢ither by the congregation OT by the Kirk Session. Members are elected if they obtain two-thirds of the vote. Mourne Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report (continued) Year ended 31 December 2022 Structurej governance and management (continued) Presbytery Under the Presbyterian Church in Ireland fomi of governance. the corporate over5iJtr t 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. Mourne Presbyterian Church has been assigned to the Presbytery of Newry within Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of each congregation. The General Assembly The General Assembly is th¢ supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administrative and judicial authority, in dealing with all matters brought before it. The General Assembly is nonnally 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 ministers and a representative elder appointed by the Kirk Session of each congregation. Description and Purpose Moume Presbyterian Church is a contsregation 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 purposes are by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is. by the grace of God, to be an inclusive, welcoming comtnunity of Christ's people of all ages, which.. is increasingly characterised by love for God, and love and concern for others. is committed to the historic Christian gospel as revealed in the Bible. is Televant to people of this time and plac¢. The congregation aims to live out its Mission and Vision as a family of God's people by being.. A Covenant Comrnuniry: where our relationships are rooted in the promises of God by living faithfvlly 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 Christ. 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 OUT 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 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. Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (¢ontinuedJ Year ended 31 December 2022 Objectives and activities 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 rnade a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study and prayer meetings and has a wide range of organisations including. Sunday School Bible Classes Midweek fellowship Group Crèches Children's Church Sunday Kni(rht Kids Youth Fellowship Groups Srnall Group Meetings Boys Brigad¢ Girls Brigade Presbyterian Women Men's Fellowship Badminton Club Youth Club Mothers and Toddlers Walking Group covering all spiritual and operational matters. 2022 saw a return to normal services of worship and organisational activities following Covid 19 restrictions in 2021. Achievements and performance Worship and prayer The con(Yregation met for worship each Sunday at I1.30am and 7.00pm. During the week the Bible Study provided an opportunity for members to meet for fellowship, to study the scriptures and for a tirne of prayer. Live Broadcast services on Sunday mornintss and evenings were available online with an average online viewing of 1,500 for the morning and 1,000 for the evening services. The Trustees acknowledge and thank the Media Team for their dedication and expertise in providing this service. The midwe¢k prayer meeting and bible study was held on Thursday evenings with an average attendance of 70 people. Full members classes were held in the Spring. 16 people were adTnitted to The Lord's Table for the f￿st time and 3 persons were received on transfer from other congregations. There were 13 infant baptism5, 7 adult baptisms, 17 weddings and 23 funeral services. At 31 Decernber 202? there were 585 communicant members and 997 farnilies connected with the congregation. The Sacrament of the Lord's Supper was served at evening worship in January and moming worship in May and November. The average weekly attendance at worship was 750 in the morning and 350 in the evening. The Trustees are very grateful to the 180 Band, organist, musicians and choiT who led worship throughout the year. Many have been blessed through their ministry. Monthly services also took place in Brackney Hall except for the summer rnonths. Mourne Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report (Continued) Year ended 31 December 2022 Achievements and performance (conlinued) Pastoral care Members of the congreoation who are unable to attend church due to sickness or age were visited by th¢ minister, elders or by one of the congregation's pastoral visitors. Mission and outreach 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 th¢ 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 prernises, assists with the running costs of Union Theological College, the Church's training college for ministy students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach. leadership and pastoral care. The congregation also supports the work of the Student Christian Organisation of Malawi and various projects relatino to the work of The David Gordon Memorial Hospital in Livingstonii Malawi, with a particular focus on supporting the very poor and vulnerable members of the area. The congregation supports various local charities including The Fishennen's Mission, The Southern Area Hospice, Child Evanoelism Fellowship, Mourne Stimulus, Mission Aviation Fellowship, Belfast City Mission, Arab World Ministries, Prison Fellowship, The Royal British Legion, The RNLI and The Presbyterian Children's Society. The congregation also supports, both fmancially and prayerfully, members of our fellowship who decide to do short or long-temi service with mission focused organi5ations. Members who undertake study to prepare them for service both at home and overseas also receive support from the congregation. Presbytery The congreoation was represented at meetings of Presbytery by our minister and 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. The General Assembly of 2022 was held in June. Property During 2022 there was no significant work don¢ to the property. General maintenance was provided. Organisations Sunday School and Bible Classes met on Sunday mornings with an average attendance of over 280. Sunday Knight Kids met monthly with an average attendance of 35. Baby and Children's Crèche were held each Sunday morning. Attendance vaTied. The Youth Fellowship groups met in the halls each Sunday evenino with a cornbined average attendance of 95. The Youth Fellowship also organised a holiday in England with over 80 young people and leaders attending. The Girls, Brigade met on Tuesday evenings with a varied prograTnme of games, crafts, cooking and Bible Study. No parents, evening was held this year. There are around 200 members plus officeTS and helpers. The Mother and Toddler Group met on Wednesday mornings from 9.30am to I I.00am. Over 70 children are registered &s members from throughout the community. The Boys Brigade met on Wednesday evenings with a varied Programme of sports, CTafts games and bible study. No Parents evening was held March. There are around 190 members plus leaders and helpers. Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2022 Achievements and performance (continued) The Badrninton Club met on Wednesday evenings. The Presbyterian Women's Group met on the 1st and 3rd Monday of each month and held a Presbyterian Women's Service in March 2022. The Men's Fellowship met ttvo times each month. No English Classes for people from other countries living in our community were h¢ld this year. The Saturday Club met from Jan to March and Sept to December. Small group Bible studies were held in the church halls throughout the year. The Walking Club organised several walks this year. 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. They also thank our caretakers for the excellent work in cleaning and maintaining the church properties. Public Benefit Statement The Presbyterian Church in Ireland meets the publi¢ benefit requirement by providin(y benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. With the added uncertatnties and stresses of the Covid19 Pandemic the message of hope and confidence in God's providence, sovereignty, love and grace was a cornfort and blessing to even more people. 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 Catechisrns) leading to spiritual and moral development and opportunities for response to Bible teachino 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}. A team of volunteeTS was also established to do messages for those living in isolation durtng the period of Lockdown. 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 via inforn]al, 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, D¢a¢onesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or eTnployment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose ar¢ members, their families, other individuals that the Presbytertan 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 stattltory guidance. Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (contlnued) Year ended 31 December 2022 Financial review The congregation's main source of income is members, contributions through the Weekly Freewill Offertng. There were 703 (2021 979) contributors during the year, donating a total of £2J9,462 (2021- £222,336). Total income during the year amounted to £567,881, compared to £451,630 in the previous year. The removal of government Covid 19 restrictions allowed Church activity to return to pre pandemic levels. Total expenditur¢ for the year amounted to £498,650 (2021 £327,945). The increase in costs was due to the increase in organisational and general activity- Going Concern The activities of the congregation are dependent on onooing contributions from its mernbers. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signin(y this report and subject to the continuing support from Members to fund on an ongoing basis the Congregation'5 cU￿ent activities and other financial commitrnents. Reserves Policy The Trustees have considered the level of unrestricted reserves that is appropriate to hold, taking account of current and ongoing commitments. It is the policy of the Trustees to hold at least three month's nonnal expenditure. At the year-end unrestricted reserves were £785.420 (2021 £765,292) which represents a higher level of reserves. The Trustees however, consider it prudent to hold reserves at this level as the funding of its present activities is dependent on the ongoing financial support of members. Risk Review review of rnajor risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee. regularly Tnonitoring of the various activities of the contsregation at stated meetings and by encouraging members in their regular giving. TrMstee5' responsibilities statement The trustees are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdorn Accounting Standards (United Kingdom Generdlly Accepted Accounting Practice). The law applicable to charities in Northern Ireland requires the charity trustees to prepaTe fmancial statements for each year which give a true and fair view of the state of affairs of the charity. and of the incoming resources and application of resources, of the charity for thac peTlOd. In preparing these financial statements, the trustee5 are required to.. select suitable accounting policies and then apply them consistently. observe the methods and principles in the applicable Charities SORP. make judgrnents and accounting estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statemenrs. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continu¢ in busincss. Mourne Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report (continued) Year ended 31 December 2022 The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trust¢¢s' annual report was approved on .............................. and signed on behalf of the board of t￿sleeS by: Rev William Bingham Trustee William Turner Trustee Hacker Young Fitch Chartered Accountants BELFAST Gordon Street Mews 27-29 Gordon Street BelFast BTI 2LG MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Phone +44 28 9032 2047 Emall bellastQuhy-uk.com Web WVhN.uhy-uk.comthelfast INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND LONDON 222 The Quadrangle Cambridge Square London W2 2PJ Opinion Phone +44 20 7305 7489 Web www.uhy-uk.comlwestrninster We have audited the financial statements of Mourne Congregation of the Presbyterian Church In Ireland (the 'charity') for the year ended 31 December 2022 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the Charity's affairs as at 31 December 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice" and have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the FinanGial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and in other respects the requirements of the Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with International Standards on Auditing {UK) {ISAs {UK)) and applicable law. Our responsibilities under those stsndards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom. including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going ¢on¢ern In auditing the financial statements, we have concluded that the Trustees, use of the going Concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least￿e1Ve months from when the financial statements are authorised for issue. Our responsibilities ancl the responsibilities of the Trustees wth respect to going concem are (iescribed in the relevant sections of this report. UHY Hackeryww Flt