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 pRE5B￿ERIAN 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 PRE5B￿ERIAN 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 Se￿iCe.
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 pRES8￿ERlAN 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 pREsB￿ER1AN 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 pREsB￿ER1AN 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 pREsB￿ER1AN 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 A￿1VITIEs
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 ACTIV￿￿Es
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 PREsB￿ERIAN 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