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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)

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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 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

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SCARVA STREET BANBRIDGE, CONGREGATION OF THE PRE5B￿ERIAN 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

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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.

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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.

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SCARVA STREET BANBRIDGE. CONGREGATION OF THE pREsB￿ER1AN 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.

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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 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)

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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.

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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

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SCARVA STREET CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEME1￿T 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

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SCARVA STREET CONGREGATION OF THE PREsB￿ERIAN 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

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SCARVA STREET CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL sTATEME￿rs
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

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SCARVA STREET CONGREGATION OF THE pREsB￿ER1AN 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

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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 A￿1VITIEs
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

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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

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SCARVA STREET CONGREGATION OF THE pRE5B￿ERIAN 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