Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report Year ended 31 December 2023 The trustees present their report and th¢ financial statements of the charity for the year ended 31 December 2023. Reference and 2dministrattve details Registered eharity name Mourne Congregation Of The Presbyterian Church In Ireland Charity registration number NIC105010 Principal office Greencastle Street Kilkeel Co Down BT34 4BH The trustees Rev Williarn Bingham Archie Alderdice Ivan Annett Ronald Annett William Annett David Baird Doreen Bartholomew Gary Bingham Jackie Blue Jim Chestnutt Edward Forsythe W A Grills Roy Hanna J W Hanna R J Hanna James Henderson Rodney McBride Sidney McKee Joseph McKibbin Martin McKee David Morris James Morris Eric Niblock Gregory Nicholson Robert Patterson Thornas Patterson Alan Skillen Eric Skillen James Stevenson Brian Townley William Turner Stanley Annett Gary Glenny Raymond McKee Maurice Skillen James Stevenson Company secretary William Turner Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2023 Auditor UHY Hacker Young Fitch Limited Chartered accountants & Sta￿tOry auditor 27-29 Gordon Street Mews Gordon Str¢¢t Belfast BTI 2LG Bankers Danske Bank 58 Hill Street NEWRY Co Down BTi4 IAR Solicitors FisheT & Fisher l Newry St Rathfriland, Newry Co Down BT34 SPY Structurej governance and management The Kirk Sesstoll The charity trustee5 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 KiTk Session seeks to watch over and piomote the spiritual interest of the Con￿egatIon 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 Con provides grant support for the upkeep of church premises, 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 p&storal care. The congregation also supports the work of the Student Christian Organisation of Malawi and various projects relating to the work of The David Gordon Mernorial Hospital in Livingstoni4 Malawi. with a particulat focus on supporting the very poor and vulnerable members of the ar¢a. The congregation supports various local charities including The Fishernien's Mission, The Southern Area Hospice, Child Evangelism Fellowship, Moume Stimulus, Mission Aviation Fellowship, Belfast City Mission, Prison Fellowship, The Royal British Legion, The RNLI and The Presbyterian Children's Society. The congregation also supports, both fmancially and prayerfully, mernber5 of our fellowship who decide to do short or long-term service with mission focused organisations. Members who undertake study to prepare them for service both at home and overseas also receiv¢ support from the cOn￿gatIon. Presbytery The coThgregation was represented at meetings of Presbytery by our minister and two of the ¢lders. This provides an important link between the congregations and the wider structures of the church. General Assembly The minister and two of our elders were notninated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland. The General Assembly of 202) was held in June. Property During 2023 the inside of the Meeting House was painted and g¢neTal maintenance was piovided. Organisation$ - Sunday School and Bible Classes met on Sunday Mornings with an average attendance of over 250. Sunday Knigbt Kids m¢t monthly with an average attendan¢¢ of 30. Baby and Children's Crèche were held each Sunday morning. Attendance varied. The Youth Fellowship groups met in the halls each Sunday evening with a combined average attendance of 120. The Girls, Brigade met on Tuesday evenings with a varied programme of games, crafts, cooking and Bible Study. No parents, evening was held this year but the GB organised a Christmas concert for parents. There are around 200 members plus officers and helpers. The Mother and Toddler Group met on Wednesday mornings from 9.30am to I I.00am. Over 75 children are registered as members from throughout the community. The Boys Brigade met on Wednesday evenings with a varied programme of sports, crafts games and bible study. No Parents evening was held March. There are around 200 members plus leaders and helpers. Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2023 Aebievements and performanee fcondnued) The Badminton Club m¢t 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. The Men's Fellowship met two times each month from September to May. English Cl&sses for people from other countries living in our community were held this year on a Monday evening. The Saturday Club met from January to March and September to December. Small group Bible studies were held in the church halls throughout the year. The Wall(ing Club organised a 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 OUT caretakers for the excellent work in cleaning and maintaining the church properties. 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 purpose5 of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Chwch's subordinate standards (the Westminster Confe55ion of Faith and the Shorter and Larg¢r 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 &s through the care of those in need (including the sick, disabled and bereaved). A team of volunteers was also established to do messages for those living in isolation during the period of Lockdown. Generally, the above benefits are delivered locally by congregations and their members or ate 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 advertis¢men¢ websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and via infornial, ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harni. The only private benefit flowing from our putpose is related to Ministers, Missionaries. Deaconesses, Irish Mission workers and Lay Agents who receiv¢ benefits as a result of their holding office or employment. However. this is incidental and necessary in order to further our Charitable Pu￿Ose. There are no other private benefits. Th¢ benefjciaries of this purpose are members, their families, other individuals that the Presbyterian Church Rn Ireland is in direct and indirect contact with, the community ID which p&stordl 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, chariti¢s and individual members of the public. The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory guidance. Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2023 Financi81 review The congregation's main source of income is mernbers, contributions through the W¢¢kly Fr¢ewill Offering. There were 701 (2022 - 703) contributors during the year, donatlng a total of £259,198 (2022- £2i9,462). Total tncome during the year was £569.271. compared to £567,881 in the previous year. Total expenditure for the year amounted to £533,604 (2022 - £498,650). The increase in wsts was due to the increase in organisational and general activity. Net income recorded totalled £37,230 (2022 - £66,487). Going Concern The activities of the congregation are dependent on onooing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these fmancial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation's current activities and other financial commitments. Reserves Policy The TTUStees have considered the level of unrestricted reserves that is appropriate to hold, taking account of cu￿ent and ongoing commitments. It is the policy of the Trustees to hold at least three month's norn]al expenditure. At the year-end unrestricted reserves were £841,673 (2022 - £785,420) which represents a higher level of reserves. The Truste¢s however, consider it prudent to hold reserves at this level as th¢ funding of its present activities is dependent on the ongoing fmancial support of m¢mbeTS. Risk Review A review of major risks has been undertaken by the Twstees 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 onooing fmancial support from members. These risks are mitigated by the Trustees, and the Congregational Committee, regularly monitoring of the various activities of the congregation at stated meetings and by encouraging members in their regular giving. Trustees, responsibilities statement The trustees are responsible for preparing the trustees, report and the fmancial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdon] Generdlly Accepted Accounting Practice). The law applRcable to charities in Northern Ireland requires the charity trustees to prepare financial statements for each year which gtve a tsve and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing these fmancial statements. the trustees are required to: select suitable accounting policies and then apply them consistently- observe the methods and principles in the applicable Charities SORP; make judgments 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 tbe fmancial statements. Mourne Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report {contlnued) Year ended 31 December 2023 prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 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 tirne the fmancial 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 irretrularities. The trnstees, annual report was approved on .. . and signed on behalf of the board of trustees by: Rev William B￿ghaM Trnstee William Turner Trustee