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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)

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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

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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

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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.

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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.

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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

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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 ser￿Ing on committees and helping with organisations and other church activities.

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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.

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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)

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INDEpENDE￿r 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.

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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
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SCARVA STREET CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
sTATEME￿r 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

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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
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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
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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
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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

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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

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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
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