an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC105052)
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their annual Report and Financial Statement5 for the year ended 31 December 2022, including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS SCARVA STREET BANBRIDGE, congregation of the Presbyterian Church in Ireland The Manse Scarva Street Banbridge BT32 3AD Registered Charity in Northern Ireland (NIC105052) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were K BENTLEY R LIVINGSTONE W LurroN A MOORE MRS S CAMPBELL A CLOSE MRS Y CLYDESDALE KQUINN G RADCLIFFE MRS E CROTHERS C HARRIS LREA D HAYES T REID F HODGEN E ROWAN T LINDSAY J R SANDS PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer REV C HARRIS LREA MRS P MORTON INDEPENDENT EXAMINER SMVINT&CO 8 NEWRY ROAD BANBRIDGE BT32 3HN
Presbyter an SCARVA STREEf BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) BANKERS ULSTER BANK 22 BRIDGE STREEr BANBRIDGE BT32 3JT SOLICITORS JOHN MCBURNEY 5 CHURCH SQUARE BANBRIDGE BT32 4AS
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) STRUCTURE AND MANAGEMENT The Kirk Sesslon 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 connerted 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 Sessions 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 per 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 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 Street Banbridge, 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General Assembly isthe 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 forworship 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 Se55ion of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Scarva Street Banbridge, 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 congregations mission purposes is- WORSHIP We seek to glorify God and advance Christ's Kingdom through a variety of services and activities designed to draw people of all ages and backgrounds to Him in savingfaith. FELLOWSHIP We seek to be o welcoming, caring, encouraging community of believing people, loving each other and serving Christ together. DISCIPLESHIP We seek, asfollowers of Christ, to learn from Him ond grow in His grace through Bible study. proyer and octs of practical service. OUTREACH We seek to be witnesses to Christ, by our word5 and artionsfurthering His mission of salvL7tion locally and world-wide.
an SCARVA STREEf BANBRIDGE, CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) ACTivrriES 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 wide range of organisations including Sunday School, Children's Church, Youth Club, Youth Fellowship, Mums and Tots, Boy's Brigade, Girl's Brigade, Bowling Club, Presbyterian Women, Men's Fellowship, Bereavement Committee. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.30am and 6.30pm on the last Sunday in the month. During the week the mid-week Bible Study meets on the first and third Wednesdays each month with the prayer meeting on the second and fourth Wednesday in the month. As well as our regular seniices during the year we admitted 3 new Communicants and gave thanks for faithful service and sought to comfort those who had been bereaved during the year. At 31 December 2022 there were 252 communicant members and 348 families connected with the congregation. The average weekly attendance at morning worship in 2022 was 140. For those unable to attend worship in person, the service is recorded and downloaded on YouTube on Sunday evening and DVD'S continue to be delivered to those with no access to YouTube. 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 by telephone. Mission and outreach As part of our overseas mission outreach, donations were made to a variety of projects including Moderatorfs appeal, Leprosy Mission, Tear Fund, Kids 4 School. The congregation SUPPOrts the United Appeal for Mission which is a central fund of the Presbyterian Church in
Presbyter an SCARVA STREEf BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) 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 denominations annual World Development Appeal, Sunday school project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an irnportant 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 During the year £7,308 was expended on upgrading the Church sound system and cameras to provide an acceptable quality for downloading to YouTube. £7,721 was expended on repairs to the roof at the Minister's room, £2,092 on a site survey of the Main hall and £1,734 on sundry repairs. Additionally, £1,175 was expended on repairs to the Manse windows following damage caused by an attempted break in. Grants and/or bequests A bequest for £50,000 was received during the year which will be used towards much need repairs to the roof of the main hall. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serIng on committees and helping with organisations and other church activities.
an SCARVA STREET BANBRIDGE, 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 benefit5 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 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 lincluding the sick, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbY(eries 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 notice boards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the serdices 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 benefrt 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.
Presbyter an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN 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 174 contributors during the year [172 in 20211 donating a total of £92,560 (£90,878 in 2021). Total Income of the congregation during the year was £138,122 plus a one-off bequest of £50,000, compared to £ 142,022 in the previous year. STATEMENT OF TRUSTEE RESPONSIBIUTIES 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 6413) 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 step5 for the prevention and detection of fraud and other irregularitie5. Approved by the Kirk Session at a meeting on 6th March 2023 and signed on its behalf by Rev C Harris {Minister) Mr L Rea (Clerk of Session)
Presbyter an INDEpENDEr EXAMINERS REPORTTOTHE TRUSTEES OF SCARVA sfREEr CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31st December 2022 which are set out on pages 11 to 17. Respectlve responsibllltles of Trustees and Examiner As the charitrfs 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)(b) 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)(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 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 account5 do not accord with those accounting 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 matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. 17th May 2023 B.Magennis FCCA FCA For and on behalf of S.M. Vint & Co Chartered Certlfled Accountants & Reglstered Auditors 8 Newry Road Banbridge BT32 3HN 10
an SCARVA STREET CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND sTATEMEr OF FINANCIAL AcnviTY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 Recelpts Donations and legacies Charitable activities Other trading activities Investment Income Other 172,515 8,117 6,958 180,632 6,958 122,581 13.990 66 31 97 435 15 5,436 435 172,581 15,510 31 188.122 142,022 Sale of Investments Sale of fixed assets Loans Received Total Receipt5 172,581 15,510 31 188.122 142.022 Payment5 Raising funds Charitable activities Investment costs Other 114,033 12,933 126,966 123,021 37,758 942 38,700 22,742 151.791 13,875 165,666 145,763 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 151,791 13.875 165,666 145,763 Net receipts l (payments) Transfers between funds 20,790 1,635 31 22.456 -3,741 Net movement in fund5 Funds brought forward Prior year adjustment 20,790 78,779 1,635 13,916 31 14,262 22,456 106,957 -3.741 110,698 Funds carried forward 11 99,569 15,551 14,293 129,413 106,957 11
an SCARVA STREET CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Fund5 Reconciliation Bank and Cash at start of year Net movement in funds 78.779 20,790 13,916 1.635 14,262 31 106,957 22,456 110,698 -3,741 Bank and Cash at end of year 99,569 15,551 14,293 129,413 106.957 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 14,293 114,747 373 14,262 92,426 269 129,413 106,957 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Investments Gift Aid receivable on donations 6,363,597 5,919,625 6,363,597 5,919,625 Liabilitles Loans Other Approved by the Committee at a meeting on 13th March 2023 and signed on its behalf by Mrs P Morton Al.,L.. Rev C Harris Minister Treasurer 12
an SCARVA STREEf CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 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 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. DONATIONS AND LEGACIES Unrestrirted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 1,553 102,186 18,276 50,500 2,793 5,324 4,346 107,510 18,276 50,500 1,239 101,412 18,825 1,105 172.515 8,117 180,632 122,581 13
an SCARVA STREET CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES Unrestrlcted Funds Restrlcted Funds Endowment Funds Total 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 2,580 1,110 3,268 2,580 1,110 3,268 509 639 12,842 6,958 6,958 13,990 4. OTHER TRADING ACTIVITIES Unrestricted Funds Re5trirted Endowment Funds Funds Total 2022 Total 2021 Letting of premises Land letting INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment properties Other investment income 31 31 66 15 66 66 31 97 15 14
an SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2022 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Insurance claims Other income 435 435 5,411 25 435 435 5,436 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 FWO envelopes Fundraising events CHARITABLE AcfiviTIES Unrestrlcted Funds Re5trirted Endowment Funds Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fee5 Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 21,463 799 73,997 4,389 11,726 21,463 799 74,217 14,726 14,102 21,840 516 69,996 9,158 20,067 220 10,337 2,376 1,659 1,659 1,444 114,033 12,933 126,966 123,021 15
an SCARVA STREET CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE Accoumfs (convd) 31 December 2022 OTHER EXPENDITURE Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Property and equipment Musicians 32,238 5,520 942 33,180 5,520 16,712 6,030 37,758 942 38,700 22,742 10. FIXED ASSETS The congregation owns the Church premises with adjacent graveyard situated at Scarva Street and the Manse at Scarva Street together with the associated fixtures, fittings, plant and machinery. These have an insurance value of £6,363,597. 16
an SCARVA STREEf CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 11. FUND BALANCES Fund Balance at start Prior year adj. Recelpts Payment Surplus / Transfer Balance IDeficit) at end Unrestricted Funds General Fund Building Fund 56,035 22,744 115.731 56,850 131,743 20,048 -16,012 36,802 40,023 59.546 78,779 172,581 151.791 20,790 99,569 Restricted Funds Cong. Organisational Funds 13,916 Missions and Charities Fund 15,510 13,875 1,635 15,551 13,916 15,510 13.875 1,635 15.551 Endowment Funds Deposit Account 14,262 31 31 14,293 Total 106,957 188,122 165.666 22,456 129413 17