an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 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 2024, 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 A MOORE A CLOSE K QUINN G RADCLIFFE MRS Y CLYDESDALE MRS E CRQTHERS LREA C HARRIS E ROWAN D HAYES T LINDSAY J R SANDS R WILSON N BELL 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 (conVd} 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 PRESBYfERIAN 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 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 person5 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 all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consist5 of the ordained minister and the ruling elders of the congregations. All members are entitled to prop05e, 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 C311ed 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. Presbyterv 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 Gener31 Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
SCARVA STREET BANBRIDGE. CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) The General Assembly The General Assembly is the supreme court of the Church, representing in one bodythe whole Chu rch and acting as its supreme legislative, administration and judicial authority, in dealing with all matter5 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 di5501ved. 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. congregation of the Presbyterian Church is a congregation of the Presbwerian 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- WORSHJP We seek to glorify God and advonce Christ's Kingdom through a variety of services and activities designed to drow people of ojl ages and bGckgrounds to Him in sovingfaith. FELLOWSHIP We seek to be a welcoming, coring, encourt7ging community of believing people, loving each other Jnd serving Christ together. DISCIPLESHIP We seek, as followers of Christ, to learn from Him and grow in His groce through Bible study. prayer und acts of proctical service. OUTREACH We seek to be witne55es to Christ, by our words ond actionsfurthering His mission of solvation locally ond world-wide.
an SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl AcfiviTIES AND OBJEcfivES 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 tneetings and has a wide range of organisations including Breakfast Club, Kingdom Kids, Youth Club, 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 Wednesdays each month with the prayer meeting on the second and fourth Wednesday in the month. As well as our regular services during the year we sought to comfort those who had been bereaved during the year. At 31 December 2024 there were 229 communicant members and 267 families connected with the congregation. The average week attendance at morning worship in 2024 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 and Tear Fund. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in 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,
SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) a551Sts 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 student5, 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 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. Property During the year £44.574 was expended on emergency work to the church hall annex. Grants and/or bequests £6,500 was received from Benefact Trust. The Boys, Brigade received £2.185 from the Education Authority. Loan £20,000 loan frotn the Crescent Fund was received repayable over 5 years. 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 pREsBER1AN 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 standard5 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 member5, 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 worker5 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 benefit 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.
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 181 contributors during the year1170 in 2023] donating a total of £133.657 {£102,162 in 2023}. Total Income of the congregation during the year was £234,527 compared to £180,837 in the previous year. Total expenditure during the year was £187,104 compared to £266.172 the previous year. STATEMENT OF TRUSTEE RESPONSIBILITIE5 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 receipts and payment account and a statement of assets and liabilitie5. The Trustees are responsible for keeping adequate accounting records that are suff icient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial posltion. They are a150 responsible for safeguarding the assets 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 14 April 2025 and signed on its behalf by Rev C Harris (Minister) L Rea {Clerk of session)
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the account5 of the charity for the year ended 31st December 2024 which are set out on pages 11 to 17. Respective responsibilities of Trustees and Examiner As the charity's 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{9llb) 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 exaTnination 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 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 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 accounts do not accord with those accounting records 3. That the account5 do not comply with the accounting requirements of the Charities Act 4. That there 15 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 {11 to (41 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. . Magennis FCCA FCA For and on behalf of S.M. Vint & Co Chartered Certified Accountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN 27 May 2025 10
an SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEME1T OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other tradi ng activities Investment Income Other 152,325 36,452 24.237 300 188.777 24,237 1,000 63 20,450 169,115 7,679 700 63 14 124 3,919 20,436 153.102 81,425 234,527 180,837 Sale of Investments Sale of fixed a55ets Loans Received Total Receipts 153,102 81.425 234,527 180,837 Payments Raising f unds Charitable activities Investment costs Other 679 111.382 679 137.894 751 148,936 26.512 14,198 34,333 48,531 116,485 126,259 60,845 187.104 266,172 Purchase of Investments Purchase of fixed a55ets Loan Repayments Total Payments 126,259 60,845 187,104 266,172 Net receipts / (payments) Transfers between funds 26,843 275 20.580 1275) 47,423 185,3351 Net movement in funds Funds brought forward Prior year adjustment 27,118 32.295 20,305 11,783 47,423 44,078 (85,335} 129,413 Funds carried forward li 59,413 32,088 91,501 44,078 li
an SCARVA STREET CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABIUTIES As at 31 December 2024 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 32.295 27,118 11.783 20.305 44,078 47,423 129,413 185,3351 Bank and Cash at end of year 59,413 32,088 91,501 44,078 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 91.091 410 43,759 319 91,501 44,078 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Investments Gift Aid receivable on donations 7,182,910 6,840,867 7,182,910 6,840,867 Liabilities Loans Other 17,000 17,000 Approved by the Committee at a meeting on 12 May 2025 and signed on its behalf by Rev C Harris Minister Mrs P Morton Treasurer 12
an SCARVA STREET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL sTATEMErs As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provision5 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 (bl 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 2024 Total 2023 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 3.983 120,433 27,909 1,590 34.459 5,573 154,892 27,909 403 6,676 134,187 27,582 670 403 152,325 36.452 188,777 169,115 13
an SCARVA STREET CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 CHARITABLE AcfiviTIES Unrestrirted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 14,094 1,458 8,685 14,094 1,458 8.685 5,006 1,073 1,600 24,237 24,237 7,679 OTHER TRADING ACTIVITIE5 Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Use of premises Land letting 700 300 1,000 700 300 1,000 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Tota I 2023 Deposit interest General Investment Fund Rents investment properties Other investment income 74 50 63 63 63 63 124 14
an SCARVA STRE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2024 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Insurance claims Loan Other income 516 20.000 436 20,000 450 14 3,403 14 20,436 20,450 3,919 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 FWO envelopes Fundraising events 679 679 751 679 679 751 CHARITABLE A1VITIEs Unrestrirted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 18.829 915 74,686 14,621 450 18,829 915 74,786 33,544 7,939 20,823 1,119 78,514 37,671 10,194 100 18,923 7,489 1.881 1,881 1,366 111,382 26,512 137,894 149,687 15
an SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Property and equipment Cleaner Musicians Loan repayments 785 7,205 6,208 30,955 106 31,740 7,311 6,208 3,272 111,390 5,095 3,272 14,198 34,333 48,531 116,485 10. FIXED A55Ers 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 £7,182,910. 16
an SCARVA STREET CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 11. FUND BALANCES Fund Balance at start Prior Year adj. Receipts Payment Surplus / Transfer Balance (Deficit) at end Unrestricted Funds General Fund 32,295 153,102 126,259 26.843 275 59,413 32,295 153.102 126,259 26,843 275 59,413 Restricted Funds Cong. Organisational Funds Building Fund Missions and Charities Fund 8,565 3,218 20,980 53.506 6,939 9,332 44,574 6.939 11,648 8.932 -12,362 12,087 7,851 24.237 11,783 81,425 60,845 20,579 -275 32,087 Endowment Funds Deposit Account Total 44,078 234,527 187,104 47,423 91,501 17