an SCARVA STREEf BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 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 Statements for the year ended 31 December 2023, including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS 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 T HILLEN MRS S CAMPBELL W LUThON A CLOSE MRS Y CLYDESDALE A MOORE K QUINN G RADCLIFFE LREA MRS E CROTHERS C HARRIS D HAYES T REID F HODGEN E ROWAN T LINDSAY J RSANDS N BELL R WILSON 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
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd} BANKERS ULSTER BANK 22 BRIDGE STREET BANBRIDGE BT32 3JT SOLICITORS JOHN MCBURNEY 5 CHURCH SQUARE BANBRIDGE BT32 4AS
an SCARVA STREET BANBRIDGE. CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governin8 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 Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering 311 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 PRE5BERIAN 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 ministers 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 Street Banbridge. conEreEation of the Presbvterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, a5 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 odvance Christ's Kingdom through a variety of services and activities designed to draw people of all cJge5 Qnd backgrounds to Him in saving faith. FELLOWSHIP We seek to be o welcoming, coring, encouroging community of believing people, loving each other and serving Christ together. DISCIPLESHIP We seek, as followers of Christ, to leorn from Him and grow in His grace through Bible study, proyer and octs of practicol SeiCe. OUTREACH We seek to be witnesses to Christ, by our words and octionsfurthering His mission of sojvotion locally and world-wide.
an SCARVA STREET BANBRIDGE. 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 wide range of organi5ations including Sunday School, Children's Church, Youth Fellowship, Mums and Tots, Boy's Brigade, Girl's Brigade, Bowling Club, Presbyterian Women, Men's Fellowship, Bereavement Committee and Warm Space. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meet5 for worship each Sunday at 11.00am and 6.30pm on the third Sunday in the month. During the week the mid-week Bible Study meets on the first and third Wednesday5 each month with the prayer meeting on the second and fourth Wednesday in the month. As well as our regular service5 during the year we sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 243 communicant members and 275 families connected with the congregation. The average week attendance at morning worship in 2023 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 Moderator's appeal and Tear Fund. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYTERIAN 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 ministrv Students, and financially 5UPPOrts 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 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 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. Propertv During the year £131,943 was expended on emergency work to the church hall annex. Grants and/or bequests none. 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.
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE pRES8ERlAN 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 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 notice boards, 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 member5 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 orderto 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 P35toral 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 secularorganisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE pREsBER1AN 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 170 contributors during the year [174 in 2022] donating a total of £102,1621£92,560 in 2022). Total Income of the congregation during the year was £180,837 compared to £188,122 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 64(31 of the Charities Act (Northern Ireland) 208 to prepare a receipt5 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 p051tion. They are also responsible for safeguarding the 3ssets of the congregation and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on 7 April 2024 and signed on its behalf by Rev C Harris {Ministerl L Rea (Clerk of Session}
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SCARVA STREET CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31st December 2023 which are set out on pages 11 to 17. Respective responsibilities of Trustees and Examiner As the charitws 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 6519){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 account5 as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charitv Commission for Northern Ireland under section 6519){b) of the Charities Act. My examination included a review of the accounting records kept bythe 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 15 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 accounts 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 staternent I have completed my examination and have no concerns in respect of the matters111 to14) 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. rd 3 June 2024 B. Magenni5 FCCA FCA For and on behalf of S.M. Vint & Co Chartered Certified Accountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN 10
Presbyter an SCARVA STREET CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 117,889 51,226 7,679 169,115 7,679 180,632 6,958 50 2.119 74 124 3.919 97 435 1,800 120,058 60,705 74 180,837 188,122 Sale of Investments Sale of fixed assets Loans Received Total Receipts 120,058 60,705 74 180,837 188.122 Payments Raising f unds Charitable activities Investment costs Other 121.567 2S.120 149.687 126,966 8,695 107,790 116,485 38,700 130,262 135,910 266.172 165,666 Purchase of Investrnents Purchase of fixed assets Loan Repayments Total Payment5 130,262 135,910 266,172 165,666 Net receipts / Ipayments) Transfers between funds {10,2041 {57,070) {75.205} 71,437 74 114,3671 (85,3351 22,456 Net movement in funds Funds brought forward Prior year adjustment {67,274) 99,569 (3,768) 15,551 (14,2931 14,293 (85,335 129,413 22,456 106,957 Funds carried forward li 32,295 11,783 44,078 129,413 li
an SCARVA STRE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Funds Fund5 Total Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 99,569 (67,2741 15.551 (3,7681 14,293 129,413 114,2931 185,335) 106,957 22,456 Bank and Cash at end of year 32,295 11,783 44,078 129,413 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 14,293 114,747 373 43,759 319 44,078 129,413 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Investments Gift Aid receivable on donations 6,840,867 6,363,597 6,840,867 6,363,597 Liabilities Loans Other th Approved by the Committee at a meeting on 20 May 2024 and signed on its behalf by Mrs P Morton Rev C Harris Minister Treasurer 12
an SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 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 INorthern Irelandl 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 fund5 depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise la) 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 Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Recorded giving: Loose col lections Donations and 8ifts Gift Aid Legacies and bequest 2.320 87,987 27,582 4.356 46,200 6,676 134,187 27,582 670 4,346 107,510 18,276 50,500 670 117,889 51,226 169,115 180,632 13
an SCARVA STREET CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE ACTIVITIE5 Unrestricted Funds Restrirted Endowment Funds Funds Total 2023 Total 2022 Income from charitable activities Fees from weddings and funerals FundraisinE events Membership fees Grants 5,006 1,073 1,600 5,006 1,073 1,600 2,580 1.110 3,268 7,679 7,679 6,958 4. OTHER TRADING A1VITIEs Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Letting of premises Land letting INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Deposit interest General Investment Fund Rents investment properties Other investment income 74 74 50 31 66 50 50 74 124 97 14
an SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Insurance claims Other income 516 1,284 516 3,403 435 2,119 2.119 1,800 3.919 435 RAISING FUNDS Unrestricted Funds Restrirted Endowment Funds Funds Total 2023 Total 2022 FWO envelopes Fundraising events CHARITABLE ACTIVEs Unrestricted Funds Restricted Fund5 Endowment Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 20.823 1,119 77,984 19,475 20,823 1,119 78,514 37,671 10,194 21,463 799 74.217 14,726 14,102 530 18,196 9,394 1,366 1,366 1,659 121,567 28,120 149,687 126,966 15
an SCARVA STREET CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND NOTE5 TO THE ACCOUNTS Icont'd) 31 December 2023 OTHER EXPENDITURE Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Property and equipment Musician5 3,6(X) 5,095 107,790 111,390 5.095 33,180 5,520 8,695 107.790 116,485 38,700 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 £6,840,867. 16
an SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 11. FUND BALANCES Fund Balance at start Prior Year adj. Receipts Payment Surplus / Transfer Balance {Deficit) at end Unrestricted Funds General Fund Building Fund 40,024 59,545 120,058 130.262 -10.204 2,475 -59,545 32,295 99.569 120.058 130,262 -10,204 -57,070 32,295 Restricted Funds Cong. Organisational Funds Building Fund Missions and Charities Fund 15,551 13,642 40,554 6.509 14,623 114,778 6.509 -981 -74,224 -6,005 77.442 8,565 3,218 15,551 60,705 135,910 -75,205 71.437 11,783 Endowment Funds Dep051t Account 14.293 74 74 -14,367 Total 129,413 180.837 266,172 -85,335 44,078 17