an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC105079)
an DRUMGOOLAND 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 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Drumgooland congregation of the Presbyterian Church in Ireland Drumgooland Road, Ballyward. Castlewellan, BT319QG Registered Charity in Northern Ireland (NIC105079 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev. Philip Cleland Mr. Clyde Cromie (Resigned 04/09/22) Mr. Kenneth Johnston Mr. Hubert McGaffin Dr Alastair James Chestnutt Mr. Paul FitZ5immons (Resigned 081011221 Mr. Gordon Malcornson {Retired 10103122) Mr. Joseph White5ide PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev. Philip Cleland Dr. Alastair Chesnutt Mr. James Macauley INDEPENDENT EXAMINER S.M. Vint and Company Chartered Certified Accountants 8 Newry Road, Banbridge, BT32 3HN. BANKERS Danske Bank 37-39 Bridge Street. Banbridge, Co Down, BT32 3JL SOLICITORS Trevor McBurney & Co Solicitors 11 Downshire Place, Banbridge. Co Down, BT32 3DF
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'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 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 Session 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 ConEregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator. the minister 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 off ice 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. On 31SI August 2023 Rev Cleland resigned as minister and consequently the congregation is vacant under the care of the Presbytery of Iveagh. Rev A Downey was appointed convenor of the vacancy on Isr September 2023. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the respor)sibil ity of a Presbytery which superintends generally the spiritual and temporal affairs of the congreEations assigned to it by the General Assemblyof the Presbyterian Church in Ireland. Drumgooland congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyterian Church in Ireland.
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convdl The General Assembly The General A55embly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administrative 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 minster5 and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation 15 the advancement of religion. Drumgooland 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 its member5 to play their part in fulfilling God's mission to our world. The congregation's mission purpose is to: Worship God and glorify His holy name. Proclaim the Good News of the Gospel through word and life so that people of all ages are drawn to a personal saving faith in Jesus Christ. Develop discipleship as we grow together as followers of Christ through worship, Bible study. prayer and mutual encouragement and support. Experience fellowship as God's people. united in a common faith in Jesus as Saviour and Lord and committed to one another in practical love. Express our faith through acts of service - using the gifts and abilities God has given each of us to serve His purposes both in the church and in the wider world. The congreg(Jtion oims to live out its Mi55ion ond Vision os ofomily of God's people by being.. •A Gospel centred church where the Good New5 of Jesus Christ and his death and resurrection for sinners is proclaimed. We aim to see people of all ages come to know Jesus Christ as Lord and Saviour and make Him known. A family church where everybody, from the youngest to the oldest are welcome and can feel at home. A community church. We are part of the community and we seek to reach out to and serve the members of the local community. Everyone is welcome to our services and activities. A friendly church. We would like to assure you that you will receive a warm welcome at any of our services and organisations. We would be delighted to see you.
an DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJEcfivES 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 and has a wide range of organisations including: Bible Study and Prayer Group Bowling Club Boys Brigade Girls Brigade Good Companions Mother5 and Toddlers Presbyterian Women Sunday School Youth Fellowship ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation norm311y meets for worship each Sunday at 11.00 am. During the week the Bible Study provides an opportunity for member5 to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular services during the year we gave thanks for faithful service and sought to comfort those who ha(J been bereaved during the year. At 31 December 2022 there were IDO communicant members and 110 families connected with the congregation. The average weekly attendance at morning worship is 60-70 at present. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basi5 by the minister or elders.
Presbyter an DRUMGOOLAND CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission and outreach The congregation continues to support a number of missions and charities. The congregation supports the United Appe31 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 whatthe congregation could do on it5 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 forthe upkeep of church premises, a5515twith the running costs of Union Theological College. the Church's training college for ministry students, and financially sUPPOrts congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denomination's annual World Development Appeal, Sunday school project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbyiery by our minister and / or one of the elders. This provides an important link between the congregation 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 No major repairs or refurbishments to our property were carried out this year.
Presbyter an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) Organisations On Sunday morning5 the Sunday School and Bible class meet from 10-11.00am. The Boys, Brigade normally meets in Drumgooland church hall from 6.30 -9.15pm each Monday evening {Sept-March/April}. Different age groups are catered for rangingfrom Anchor Boys IPI-P41, Junior Section {P5-P71 and Company section (Year 8-14}. On average about 30 boys attend the BB. Normally from September to April the Bowling Club meets each Thursday evening in Drumgooland church hall. The Bowling Club has 15 plus members. They regularly play against other local clubs, with matches taking place at Drumgooland Church Hall and at the premises of the other clubs. Normally each Wednesday morning our hall is used by our mother5 and toddlers. group, 'Little Acorns" 15 plus children and their carers would normally attend. The group would usually meet in the Drumgooland church hall from 9.45am until 11.15am. Once a month on Thursday morning Good Compantons meets. 10-15 would normally attend with different speakers each month. Each Friday evening the Girls. Brigade normally meets in the church from 7.15 -9.00pm {Sept- March/April). Different age groups are catered for ranging from Baby Explorers13-5 yearsl, Explorers {5- 8 years,) Juniors (8-111, Seniors112- 14 years). Brigaders (14-18 year5). Our Youth Fellowship 'lgnite' meets fortnightly on Sunday eveninE$ 7.00-8.30pm {Sept-June} alternating between Drumgooland church hall and Kilkinamurry. Presbyterian Women normally meets the first Tuesday evening of every month. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime by serving on committee5 and helping with organisatiOT15 and other church activities.
an DRUMGOOLAND CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to Its rnembers 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 tum. 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 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 hami. The only private benefit flowing from our purpose is related to Ministers. Missionaries, Deaconesse5, 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 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 ha5 had regard to the Charity Commissions Public benefit requirement statutory guidance.
Presbyter an DRUMGOOLAND CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's main source of income is member5. contribution5 through the Weekly Freewill Offering. There were 60 families contributing during the year [110 contributors in previous year, 20211 donating a total of £55.463 {£36.737 in previous year. 2021) Total Income of the congregation during the year was £89.424. compared to £63,182 in the previous year. Total expenditure increased to £96,660 from £71,151 in the previous year. 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 congregation's total income does not exceed £250,0(KJ, the Trustees have elected under Section 64131 of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of a55et5 and liabilities. 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 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. Approved by the Kirk Session at a Meeting on 8th October 2023 and signed on its behalf by Rev A Downey Dr A Chestnutt
an INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DRUMGOOLANDCONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31st December 2022 which are set out on pages 12 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.. examinè the accounts under section 65 of the Charities Act; follow the procedures laid down in the general Directions given bythe 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 Chartties Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(91{bl of the Charities Act. My examination included a review of the accounting records kept by the 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 a5 charity trustees concerning any such matter5. 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 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. 10
an Independent examiner's statement I have completed my examination and have no concerns in respect of the matters111 to141 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. B. Magennis FCCA FCA For and behalf of S.M. Vint & Co Chartered Certified Accountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN 9" &1,L Zct3 li
Presbyter an DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 54.048 1.050 21,717 5,428 6.240 194 381 75,765 6.478 6,240 226 715 50,120 4,177 6,360 601 1,924 32 334 55.464 33,960 89,424 63,182 Sale of Investments Sale of fixed assets Loans Received Total Receipts 55.464 33.960 89,424 63,182 Payments Raising f unds Charita ble activities Investment costs Other 52.214 20.195 72,409 66,092 10,517 13,734 24,251 5.059 62.731 33.929 96,660 71,151 Purchase of Investments Purchase of f ixed assets Loan Repayments Total Payments 62.731 33,929 96,660 71,151 Net receipts / Ipayments} Transfers between funds {7,267) {1,620) 31 1.620 17,236) (7,9691 Net movement in funds Funds brought forward 18,8871 22,587 1.651 111.293 17,236) 133.880 (7,9691 141,849 Funds carried fonNard io 13,700 112.944 126,644 133.880 12
an DRUMGOOLAND CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start ofyear Net movement in funds 22,587 (8,887) 111,293 1,651 133.880 (7,2361 141,849 {7,9691 Bank and Cash at end of year 13.700 112,944 126.644 133,880 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 126,441 203 133,747 133 126,644 133,880 Other Assets Fixed Assets- Note 10 Buildings-value insured Fixtu re5. Fittings &Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 3,212,197 2,988,090 3.212,197 2,988,090 Liabilities Loans No other known liabilities Approved by the Kirk Session at a meeting on 8rh October 2023 and signed on its behalf by Rev A Downey Dr A Chestnutt 13
an DRUMGOOLAND CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS Asthe total income of the congregation is lessthan £250.(M)Othe congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations {Northern Ire13ndl 2015 to prepare it5 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 a5 restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the f irst place. Restricted funds comprise {a) income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activitv 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 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 902 46.548 6.598 4.028 14.527 2.757 405 4,930 61,075 9,355 405 373 42,396 7,351 54,048 21,717 75,765 50,120 14
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Income f rom charitable activities Fees frorn weddings and funerals Fundraisi ng events Membership fees Grant5 1,050 1,050 145 773 4,510 400 145 773 4.510 1,063 2,714 1,050 5,428 6,478 4.177 OTHER TRADING A1VITIEs Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Letting of premises Trading income 6.240 6,240 6,360 6,240 6,240 6,360 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Deposit interest Gener31 Investment Fund W3yleave Other investment income 14 194 208 280 18 18 321 32 194 226 601 15
Presbyter an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER INCOME Unrestrirted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Insurance clai ms Other income 334 381 715 1,924 334 381 715 1,924 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donation5 to Missions and charities Governance costs 2,872 392 35,540 12,210 550 3,422 392 35,540 18,985 12,870 9,703 253 31.574 14.305 9,257 6.775 12.870 1,200 1,200 1,000 52.214 20,195 72,409 66,092 OTHER EXPENDITURE Unrestricted Funds Restrirted Funds Endowment Funds Total 2022 Total 2021 Property and equipment Organist 8,627 1,890 13,734 22.361 1.890 5.059 10.517 13,734 24,251 5,059 16
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2022 FIXED ASSETS The congregation owns the church premises situated at 64 Drumgooland Road, the hall at 64 Drumgooland Road, the sexton'5 house at 64a Drumgooland Road and the manse at 22 Lairds Road, together with the associated fixtures. fittings. plant and machinery. These have an insurance value of £3,212.197. 10. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer {Deficitl Balance at end Unrestricted Funds General Fund 22,587 55,4fv1 62,731 (7.2671 (1,6201 13,700 22,587 55.464 62,731 (7,2671 (1,620) 13,700 Restricted Funds Building Fund Cong. Organisational Funds Bequests General Fund {designated funds} 45,541 22.012 13,777 20.183 9,629 24,300 4,148 {4,117} (3771 1.997 49,312 19,892 43.740 43,740 111.293 33,960 33,929 31 1620 112,944 Total 133.880 89,424 96,660 17,2361 126,644 17