an DOWNSHIRE ROAD 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 (NIC105059)
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements forthe year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Downshire Road congregation of the Presbyterian Church in Ireland Downshire Road, Newry BT34 IDX Registered Charity in Northern Ireland (NIC105059) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Mrwilliam Cartmill Rev Brian Colvin Mr Raymond Copeland Miss Elizabeth Cunningham Mr David Cunningham Mrs Irene Faloon Mr Keith Faloon Dr Helen McDowell PRINCIPAL OFFICE BEARERS Minister Clerk of Session Secretary Treasurer Rev Brian Colvin Mr David Cunningham Dr Helen McDowell Mr Colin Whiteside INDEPENDENT EXAMINER Mr Colin R Berry. Chartered Accounts Ireland 2 Willow Close, Banbridge BT32 4RG BANKERS Danske Bank, 58 Hill Street. Newry BT34 IAR SOLICITORS Fisher & Fisher Solicitors 9 John Mitchell Place, Newry• BT34 2DP
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) STRucfuRE AND MANAGEMENT The Klrk 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 PreSberlan 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 seniice 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 twice in each year or as appropriate. 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. Downshire Road congregation of the Presbyterian Church has been assigned to the Newry 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 DOWN5HIRE ROAD CONGREGATION OFTHE PRESBYTERIAN 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 minlsters 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. Downshire Road 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 'by the grace of God and In the power of the Holy Spirit to help people of all ages, nationalities and backgrounds become fully devoted followers of Jesus Christ and fully committed to the life, fellowship and mission of our church, involving o A commitment to prayer A commitment to effective discipleship of all believers o A commitment to making Sunday worship services attrattive to all o A commitment to engaging more people in the study of God's Word A commitment to reaching out to our many members on the fringes of church life A commitment to children's and youth ministry o A commitment to personal and corporate evangelism A commitment to building relationships in our community and addressing real needs A commitment to mission beyond Newry A commitment partnering with others for the sake of the Gospel
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) AcfiviTIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's 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 on a Wednesday morning and Thursday evening and has a range of activities and organisations as follows Sunday School (September to May) Children's Church (June to August) Youth Club Mothers and Toddlers (September to June) Bowling Club Badminton Club Presbyterian Women Holiday Bible Club (June) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11:30AM and twice monthly in the evening With Ryans Presbyterian Church. During the week the Bible Study groups provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. We received two new communicant members, celebrated one wedding but did not conduct any baptisms. We gave thanks for faithful service and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 123 communicant members and 162 families connected with the congregation. The average weekly attendance at morning worship is 80 and the evening is 15 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 and elders and when needed by representatives of PW to PW members. members of the congregation provide informal pastoral care to one another
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) Mission 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, assists congregations with the deployment of locally based staff, enables church plantin& 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 congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregatlon also contributes to the denominations annual World Development Appeal at Christmas and any other special appeals. The congregation through its Mission Fund supported the work of Abaana in Uganda, Open Doors, Child Evangelism Fellowship, the work of the Irish Mission and the work of Stephen and Angelina Cowan in Kenya. The Presbyterian Women's Group {PW) of the congregation generously donated to the PW Mission Fund which is centrally administered. The congregation Jolntly with Sandys St Presbyterian Church, St Patrick's Church of Ireland Church and St Mar¢s Church of Ireland Church run a Food Bank in premises owned by the four churches in the centre of Newry Presbytery The congregation was represented at the regular meetings of Presbytery by our rninister 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 The theft of lead occurred in 2023, which was reinstated, the cost of which was covered by insurance.
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) Organisations On a Monday mornin& Mums and Toddlers meets in the church hall from 10".30AM to 12:00PM, providing a warm and welcoming environment for members of the congregation and the wider community to bring pre-school children. about 12-15 children with their parents/grandparents attend on a regular basis On a Monday evenin& the Badminton Club meets this is attended by 6-8 folk from our congregation and wider community On a Tuesday evening (twice per month from October to Easter), the PW group meets, providing fellowship for ladies in the congregation; a visiting speaker is often present! On a Wednesday mornin& a Bible study takes place, providing an opportunity for members of the congregation and others to study the Bible and enjoy warm fellowship On a Wednesday evening, the Bowling Club meets and about 10 members and others gather to enjoy a game of indoor bowls, and participate in competitlons wlth other clubs. On a Thursday evening (twice monthly) a Bible Study takes place, providing an opportunity for about 12-15 members to enjoy fellowship, to study God's Word and pray together For a week in June, the congre8ation ran a Holiday Bible Club for primary school aged children with the assistance of Mrs Olivia Crutchley from Child Evangelism Fellowship 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 DOWNSHIRE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefrt 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 organlsed and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, 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 members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Mlnisters, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefit5 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 DOWNSHIRE ROAD 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 together with Gift Aid claimed on those donations authorised by the contributors and investment income. There were 133 contributors during the year 2023 (144 in previous year, 2022) and a total of £60,028 was received (£59,490 in previous year 2022). Total Income of the congregation during the year was £116,390, compared to £121,258 in 2022. Total Expenditure was £123,921 compared to £105,991 in 2022. STATEMENT OF TRUSTEE RESPONSIBILITIES 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 Att (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 steps for the prevention and detection of fraud and other irregularities. th Approved by the Kirk Session at a meeting on Thursday 20 June 2023 and signed on its behalf by [Name] [Date] [Date] aL),ots.aF
an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OFDOWNSHIRE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the axounts of the abm Charrty for the year ended 31 December 2023 Rp•¢t1¥0 r•sponslbllitles of trust••s and •x4mlner. As Ine chamy Injslees of the Drjwnshire Roaj Presbyteftan Church. yw a reswnsible lor prepanng the counts in accordance ihe Chanttes A 2011. YryJ have orwdered that an audit Is Thot required for this year under JeGtsM 65(21 of the Ch8ntse3 Act (Northem Ireland) 2008 (tho Charities Act) and th Ind8perMJant examin#tson by a surtably qualified porson is gppropne I can confirm that l am qualffjied lo undert&k& ihe indew¢Jent examnalion trfause l am a regislered memt•r of Chartered Accountsnts lrnland. 11 Is my responsibilty to. examine these acuunts under soetion 65 01 the Chanties Act (Northem Ireland) 2008 follcm the prOdureS la dcNm In the general D1CtiOnS given by tho Chattly Commissim for Northern Ifeland under section 6519}Ibl of the Chantses Act to Stsle whether Pa()JIar matt• have come to my attenrt Basls of Indep•nd•nt •xamin•rfs r My examinats¢)n wa$ canTed out fo1104wng the gener81 Directtons th¢ Charrty Commi8on lor Northem Irelan gave under soction 65191{ti} of the Charrt]es Aei My exanwnatson Induded a rtiview of the a¢counlsno recorcl$ kept by Ihe chanty and a cory)arison of ttle Bccounls presented wrth those e0rd$ It also Indud8¢ n>derion of any unusual rtems or disclosures in ihe 8ceounts and seektng explanions frtsm you as trustees con¢¢fnin9 such matte The pro¢edures undèrtaken do not prowde all the emdence Ihat would be required in an audrf and oonsequeniiy, no opInn Is given on whelhef thè accounts present a 'tru¢ and far wew. and th• r•port Is linited to those matters set out In the next statement Independent èxamlnevs st4tem•nt I have completed my ex8minatson tollowing Ihe D4rection3 of the Chaftty Comm[10Th lor Northem Ireland I n confirn Ihal no Matter ha3 come to my attention that gives me reasonable ¢ause lo believe Ihat In any matenal respect the requirements lo keep accountsng recoids by Secfv) 63 Of the ChanlFes Ad and lo epaie accounts thal accord wlth the accounting reMrds and mplY with the Untsng requirements of the Charities Act 2008 h8ve not teen met and that no further Informatson is rts4UiFed to efiable a proper understanding af ltte accounts to be r88¢ha My work has teen urthrtak¢n voluntarily and no fee shatl be rnised lo the chanty for my exammknon Colin R Bery Ch8rtered Acoount3 Ire18nd 4 Moortands Court Old Manse Rogd BanbT¥dge BT32 4QN Date 18 . ¢?. ILIZ*
DOWNSHIRE ROAD PRESBYfERIAN CHURCH A CONGREGATION OF THE PRESB)YERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVIT Recei ts and Pa ments A countin FOR THE YEAR ENDED 3111212023 Unrestricted Restricted Endowment Funds Funds Funds TOTALS 2023 TOTALS 2022 RECEIPTS Congregational Funds 73,170 6,587 79,757 75,093 Missions & Charities 10,598 10,598 8,723 Property Maint + Repair 17,810 17,810 15,442 Organisations 8.225 8,225 22,000 TOTAL RECEIPTS 109,803 6,587 116,390 121,258 PAYMENTS Congregational Activities 60,885 1,604 62,489 61,541 Missions & Charities 12,931 12,931 7,670 Property Maint + Repalr 34,832 34,832 24,297 Organisatlons 13,669 13.669 12,483 60,885 63,036 123,921 105,991 Net Income I (Expenditure) 48.918 -56.449 -7,531 15,267 BANK & CASH BALANCES 158,354 165,885 INVESTMENTS 40,121 38,620 198,475 204,505
DOWNSHIRE ROAD PRESBYfERIAN CHURCH A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 3111W202 BANK AND CASH BALANCES TOTALS 2023 TOTALS 2022 Current Acounts 65,932 89,281 Depostt Accounts Cash in Hand 92,422 76,604 158,354 165,885 Investments 40,121 36,700 IXED ASSETS 2023 2022 The Congregation owns the Church premlses sltuated on Downshire Road Nawry 3,870,000 3,870,000 together with associated fthjres. frtling$ and equipment 89,816 89,616 a Manse for the Minl$t6r Sttuated at 1 Glen Mullan. R8thfrlland Road Newry 620,162 620,162 together wlth associated fixtures, frtting8 and equipment. 19,200 19,200 4,598,978 4,598,978 LIABILITIES Loans Other NIL NIL NIL NIL TOTAL ASSETS 4,797,453 4,801,563 Approved by the Klrk Sesslon at a me•tlng on *• i G 1 2 o and signed on its bohalf by: tSignature] [Signature] [Namel CoLvia tNameJ ?rtvi) C'a i ' G 14tlW) [Date] [Date]
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 BASIS OF FINANCIAL STATEMENTS The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Ireland (FRS102) (effective l January 2015). The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the congregation is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members. 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) incorne 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 balance5, 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. INCOMING RESOURCES These are included in the Statement of Financial Activities (SOFA) when: the congregation becomes entitled to the resources. the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliably. Incoming resources wlth related expenditure Where incoming resources have related expenditure (as with fundraising income) the incoming resources and related expenditure are reported gross in the SOFA. Grants and donations Grants and donations are only included in the SOFA when the congregation has unconditional entitlement to the resources. 12
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 INCOMING RESOURCES CONfD Tax reclaims on donations and gifts. Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount realised. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees, annual report. Investment Income This is included in the accounts when receivable. Investment galns and losses This Includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. EXPENDITURE AND LIABILITIES Llability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the congregation to pay out resources. Governance costs These are shown within charitable activities and include the costs of preparation and examination of accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. 13
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AcCourS 31 December 2023 ASSETS Tangible Fixed Assets Tangible fixed assets for use by charity are capitalised if they can be used for more than one year, and cost at least £2,500. They are valued at cost or, if gifted, at the value to the charity on receipt. Depreciation As there is no intention to sell any of these assets in the foreseeable fvture, depreciation is not calculated, rather their insured value is quoted. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. PENSION COSTS The mlnister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme {2009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employerfs pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme {2009) is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 240A of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and funding the scheme deficit. The contributions made by the congregation during the past two years were: £ 2022 £6,257 £2023 £6,570 Contributions 14
an DOWNSHIRE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 RELATED PARTY TRANSACTIONS One of the Trustees, the Minister of the congregation, received remuneration of £27,377 and expenses of £5,026 for acting in that capacity. Pension contributions of £6,570 were paid by the congregation in respett of the minister to the Presbyterian Church in Ireland Pension Scheme (2009). Another Trustee, our relief organist, received remuneration of £1,250 during the year. None of the other trustees received any remuneration or expenses. During the year the congregation contributed the following amounts to Funds of the General Assembly of the PresbW(erian Church in Ireland - a separate charity. £6,499 for Congregational Assessments £6,287 towards the United Appeal £2,903 toward the World Development Appeal The congregation contributed £776 towards Presbytery Assessments during the year. There were no other related party transactions. 15