DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Reglstered Charlty In Northern Ireland (NICIO5079)
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present theirAnnual 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 Drumgooland congregation of the Presbyterian Chu rch in Ireland Drurngooland Road, Ballyward, Castlewellan. BT319QG Registered Charity in Northem Ireland {NIC1050791 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Mr. Hubert McGaffin Mr. Kenneth Johnston Dr Alastalr James Chestnutt Mr. Joseph Whlteside PRINCIPAL OFFICE BEARERS Minister Convenor Clerk of Session Treasurer Vacant Rev Andy Downev Dr. Alastair Chesnutt Vacant INDEPENDENT EXAMINER S.M. Wint and Company Chartered Certified Accountants 8 Newry Road, Banbrid8e. BT32 3HN. BANKERS Danske Bank 37-39 Bridge Street, Banbridge. Co Down, BT32 3JL SOLICITORS Trevor McBurney & Co 5ollcltors 11 Downshire Place, Banbridge, Co Down, BT32 3DF
Presbyter an DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT (conyd) STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregatlon are the members of its Kirk Sesslon. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterlan 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 belongin£ 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 congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the mlnister 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 offlce of the eldership in the congregation a person must be a votinE member and regular attendant on its ordinances. The selection of those proposed to be called to the office can be either bythe congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. On 31st 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 1st September 2023. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends Eenerallythe spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Drumgooland congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyterian Church in Ireland.
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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, administrative and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June forwor5hip 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 minsters and a repSentatiVe elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is 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 members 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 lrfe 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 a5 God's people, united in a common faith in Jesus as Saviour and Lord and committed to one another in prartical love. Express our faith through arts 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 congregation oims to live out its Mission and Vision as o family of God s people by being.. •A Gospel centred church where the Good News of Jesus Christ and his death and resurrection for sinners is proclaimed. We aim to see people of all ages come to knowjesus Christ as Lord and Saviour and make Him known. Afamily church where everybody, from the youngest to the oldest are welcome and can feel at horne. • A community church. We are part of the community and we seekto reach out to and servethe members of the local community. Everyone is welcome to our seryices 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 dellghted to see you.
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) ACTIVITIES 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 and has a wide range of organisations including: Bible Study and Prayer Group Bowling Club Boys Brigade Girls Brigade Good Companions Mothers and Todd lers ILittle Acorns) Presbyterian Women Sunday School Youth Fellowship Ilgnitel ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets forworship each Sunday at 11.00 am. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. A5 well as our regular Services during the year we gave thanks for faithful service and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 100 communicant members and 110 families connected with the congregation. The average weekly attendance at morning worship is 60 at present. Pastoral care Members of the congregation who are unable to attend church due to sicknes5 or age are visited on a regular basis by the minister or elders.
DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconyd Mission and outreach The congregation continues to support a number of missions and charities. The congregation supports the Unf(ed 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 provide5 financial sUPPOrt for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church plantin& provides grant support forthe upkeep of church premlses, assist wlth the running costs of Union Theological College, the Church's training college for ministry students, and financlally 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 Presbytery 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 ministerand one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildin85, Belfast, in June. Property No major repairs or refurbishments to our property were carried out this year.
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Organisations On Sunday mornings 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 ISept-March/Aprill. Different age groups are catered for rangingfrom Anchor Boys IPI-P41,JuniorSection {P5-P71 and Company Section {Year 8-141. On average about 30 boys attend the BB. Normallyfrom Septemberto Aprll the Bowlingclub 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 mothers and toddlers, group, "Little Acorns" 15 plijs 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 Companions 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 years), Explorers {5- 8 years,) Juniors18-111, Seniors112- 14 years}. Brigaders (14-18 years). Our Youth Fellowship 'lgnite' meets fortnightly on Sunday evenings 7.00-8.30pm Isept-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 theirdeepappreciation of thosewho give freely of theirtime by serving on committees and helping with organisations and other church activities.
DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their members or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advert15ement, 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, theirfamilies, 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 workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in orderto further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individua15 that the Presbyterian Church in I reland is in direct and indirect contact with. the community in which pastoral seiceS 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 othersecularorganisations, charities and individual member5 of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory 8uidance.
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The conEregation's main source of intome is members, contributions through the Weekly Freewill Offering. There were 60 families contributing during the year [60 families in the previous year, 20221 donating a total of £37,446 (£34,520 in previous year, 20221 Total Income ofthe congregation duringtheyear was £80,637, compared to £89,424 in the previous year. Total expenditure decreased to £62,011 from £96,660 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 prartice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64131 of the Charities Art (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. Approved by the Kirk Session at a meeting on 7th August 2024 and signed on its behalf by Rev A Downey Dr A Chestnutt
an INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF DRUMGOOLANDCONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charityforthe year ended 31st December2023 which are set out on pages 12 to 17. RespectFve responsibilities of Trustees and Examiner As the charitrfs trustees you are sponSible 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; followthe procedures laid down in the general Directions given bythe Charity Commission for Northern Ireland under section 6519)(bl of the Charities Act. and state whether particular matters have come to my attentlon. Basis of Independent Examiner's Report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65191{bl 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 item5 ordisclosures in the accounts and 5eekinE explanations from you as charity trustees concerning any such rnatters. My role is to state whether any material matters have come to my attention giving me cause to believe: I, 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 wlth the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. io
an Independent examiner's statement I have completed my examination and have no concern5 in respect of the matters (l) to (4) 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 Certlfled Accountants & Reglstered Auditors 8 Newry Road Banbrldge BT32 3HN Date J:Z4 11
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND sTATEmEr OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Recelpts Donations and legacies Charttable activities (Xher trading activities Investment Income Other 45,296 2,950 19,504 5,880 6,240 326 64,800 8,830 6,240 346 421 75,765 6,478 6.240 226 715 20 421 48,687 31,950 80,637 89,424 Sale of Investments Sale of fixed assets Loans Received Total Receipts 48,687 31,950 80,S37 89,424 Payments Raising funds Charitable activities Investment costs Other 42,123 12,273 54,396 72,409 2,891 4,724 7,615 24,251 45,014 16,997 62,011 96,660 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payment5 45,014 16.997 62,011 96,660 Net receipts / (payments) Transfers between funds 3,673 14,953 18,626 (7,236) Net movement in funds Funds brought foThvard 3,673 13,700 14,953 112,944 18,626 126,644 17,2361 133,880 Funds carried forward io 17,373 127,897 14S,270 126,644 12
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 13,700 3.673 112,944 14,953 126,644 18,626 133,880 17,236) Bank and Cash at end of year 17,373 127,897 145,270 126,644 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 144,891 379 126,441 203 145,270 126,644 Other Assets Fixed Assets- Note 10 Buildings- value insured Fixtures, Fittings &Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 3,212,197 3,212,197 3,212,197 3,212,197 Llabilities Loans No other known lia bilities Approved by the Kirk Ses5i0n at a meeting on 7th August 2024 and signed on its behalf by Rev A Downey Dr A Chestnutt 13
an DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE Accoumrs 31 December 2023 ACCOUNTING POUCIES BASIS OF FINANCIAL sfATEMENTS Asthetotal income of the congregation is less than £250,OOOthe congregation have elected in accordance with the provisions 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 restritted or unrestricted income fund5 depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational 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. unstrICted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the con8regation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 792 37,654 6,850 4,551 13,120 1,773 60 5,343 50,774 8,623 4,930 61,075 9,355 405 45,296 19,504 64,800 75,765 14
DRUMGOOLAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 2,350 2,350 1,050 145 773 4,510 1,905 3,975 1,905 4,575 2,950 5,880 8,830 6,478 4. OTHER TRADING AcfiviTIES Unrestricted Fund5 Restricted Endowment Funds Funds Total 2023 Total 2022 Letting of premises Trading income 6,240 6,240 6,240 6.240 6,240 6,240 INVESTMENT INCOME Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 Deposit interest General Investment Fund Wayleave Other investment income 326 326 208 20 20 18 20 326 346 226 15
an DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREiAND NOTES TO THE ACCOUNTS (convd) 31 Dernber 2023 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Insurance claims Other income 421 421 715 421 421 715 CHARITABLE AcfiviTIES Unrestrirted Fund5 Restricted Endowment Funds Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Govemance costs 2,849 549 27,384 11,341 2,849 549 27,384 19,926 3,688 3.422 392 35,540 18,985 12.870 8,585 3,688 1,200 42,123 12.273 54,396 72,409 OTHER EXPENDITURE Unrestricted Funds Restrirted Funds Endowment Funds Total 2023 Total 2022 Property and equipment Organist 1,027 1,864 4,724 5,751 1,864 22,361 1,890 2,891 4,724 7,615 24,251 16
an DRUMGOOLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2023 FIXED ASSETS The congregation owns the church premises Situated at 64 Drumgooland Road, the hall at 64 Drumgooland Road, the sexton's 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 Recelpts Payment Surplus / Transfer at start (Deficit} Balance at end Unrestrl¢ted Funds General Fund 13,700 48,687 45,014 3,673 17,373 13,700 48,687 45,014 3.673 17,373 Restricted Funds Building Fund Cong. Organisational Funds Bequests General Fund (designated funds) 49,312 19,892 13,386 18,564 4,775 12,222 8,611 6,342 57.923 26.234 43,740 43,740 112,944 31,950 16,997 14,953 127,897 Total 126,644 80,637 62,011 18,626 145,270 17