an CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland NIC105083
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements forthe year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Cargycreevy congregation of the Presbyterian Church in Ireland 192 Old Ballynahinch Road, Lisburn. BT27 6TP. Registered Charity in Northern Ireland (NIC105083). CHARITY TRUSTEES The Charity Trustees who Served during the year or who were trustees at the date of this report were. Rev. Leslie Patterson Miss Beth Bell Mr James Crawford Mr Mark Douglas Mr Paul Magill Miss Christine Mcconaghy Miss Heather Mcconaghy Mrs Ella McLoughlin Mr Alan Strain PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev. Leslie Patterson Miss Heather Mcconaghy Miss Heather Mcconaghy INDEPENDENT EXAMINER Mccleary & Company Limited Garvey Studios, 14 Longstone Street, Lisburn, Co Antrim, BT28 ITP BANKERS Danske Bank 62-66 Bow Street, Lisburn, Co. Antrim, BT28 1YS SOLICITORS W G Maginess and Son 68 Bow Street Lisburn BT28 IAL
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE 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 Presby(erian 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 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 five times in the year i.e., once every two months with a break in the summer. 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. Cargycreevv congregation of the Presbyterian Church has been assigned to the Dromore 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, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN 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 condutt 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 representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Cargycreevy 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 congregation's mission purpose is by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which: is increasingly characterised by lovefor God, and love and concern for others. is committed to the historic Christion gospel as revealed in the Bible. Is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being: A Covenant Community.. where our relationships Gre rooted in the promi5e5 of God by livingfaithfully toword him and toward one another. An Intergenerational Community.. where adults intentionally toke the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward looking Community.. where we want the blessings of God that belong to us in the gospel to become blessing5for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teoches on key matters of Christian faith and practice.
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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. Sunday School (closed 20211 Boys, Brigade (closed 2021) Girls, Brigade (closed 2022) Presbyterian Women Bowling Club ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.30pm and occasional evening services throughout the year. On a monthly basis our Bible Study provides an opportunity for members to meet for fellowship, to study the scriptures and for a time of prayer. As well as our regular services during the year we conducted online services for members and non- members and gave thanks for faithful service and sought to comfort those who had been bereaved during the year. On 31 December 2022 there were 66 communicant members and 62 families connected with the congregation. The average weekly attendance at morning worship is 47. 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, although in 2022 contact was Still made by phone due to Covid-19 restrictions. Misslon and outreach At a local level, the congregation financially supported Mission work through United Appeal, World Development Appeal, Christian Aid and the Presbyterian Children's Society. Due to the Covid-19 Crisis the Congregation was unable to run the usual Holiday Bible Club for the children of their own families and those in the surrounding area.
Presbyter an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 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 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 Presbytery by our minister and / or one of the elders (the number of these were curtailed due to lockdown caused by Covid-19). 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 due to be held in June in Assembly Building5, Belfast. Property The interior of the Church was painted during 2022. Organisations Due to several of the older members of the Girls, Brigade finishing their time in the Company and a lack of enough new members the decision was taken, very relurtantly, to close. The small number of girls remaining in the Company transferred to other Companies in the area. Presbyterian Women meets monthly from September to May with a planning meeting, for the following year, in June. It has an average membership of 16 but the attendance at meetings could vary between 11 to 150 depending on the subject of the meeting or the speaker{s) invited. Bowling Club recommenced in 2022 after Covid-19 restrictions were lifted. It meets weekly from September to March in Cargycreevy Church Hall while also playing away matches with Bowling Clubs from other churches. It has an average membership of 18.
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) 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. 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 using 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 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 order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are member5, 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 CARGYCREEVY 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 65 contributors during the year [62 in previous year, 2021] donating a total of £24,110. [£21,344 in previous year, 2021]. Total Income of the congregation {including organisations} during the year was £55,249 compared to £51,722 in the previous year. Total expenditure increased from £52,484 to £55,922. 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 £250,000, the Trustees have elected under Section 64(3) of the Charities Act (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 14 March 2022 and signed on its behalf by [Namel hL 1mL_ [Datel l 41-41-14 IDate]
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts for the year ended 31 December 2022 set out on pages eleven to seventeen. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: examine the accounts under Section 65 of the Charities Act to follow the procedures laid down in the General Directions given by the Charity. Commission (under Section 65{9)(b) of the Charities Act),. and to state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and our examination wa5 carried out in accordance with the general directions given by the Charities Commission for Northern Ireland under section 65{9}(b) 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 of 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 Att 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. Independent examlner's statement I have completed my examination and have no concerns 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.
an INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND {conVd) John Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP Date: 14 March 2023 10
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipt5 and Payments Account) for the year ended 31 December 2022 Note Unrestricted Restricted Funds Funds Endowment Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 31,065 1049 3,300 954 9,757 8,410 40,822 9,459 3,300 1,668 37,209 4,589 3,300 1,624 5,000 714 Sale of Investments Sale of fixed assets Loans Received Total Receipts 36,368 18,881 55.249 51,722 Payments Raising funds Charitable activities Investment costs Other 523 32,794 523 55,399 180 34,669 22,605 Investments Written off Purchase of fixed assets Loan Repayments 11 17,635 Total Payments 33,317 22,605 55,922 52,484 Net receipts / (payments) Transfers between funds 3,051 14,762) (3,724) 4,762 (6731 1762) Net movement in funds Funds brought forward (1,711) 54,967 1,038 29,304 (673) 261,901 (762) 262,663 177,630 Funds carried forward 12 53,256 30,342 177,630 261,228 261,901 11
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF AssEfs AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Endowment Total Fund5 Funds Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 54,967 {1,711) 29,304 1,038 177,630 261,901 1673) 245,028 16,873 Bank and Cash at end of year 53,256 30,342 177,630 261,228 261,901 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 38,439 45,159 40,099 44,172 83,598 84,271 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings &Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 2,154,528 2,004,212 177.630 6,391 177,630 5,813 2,338,549 2,187,655 Liabilities Loans Other Approved by the Kirk Sess. n at a meeting on 14 March 2022 and signed on its behalf by [Namel H rs. [Datel l [Namel ME M IBI13 [Date] 12
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the 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. FUNDACCOUNTING Endowment funds are fund5, 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 restrirted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise la) 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 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. Unrestrirted 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 Funds Endowment Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 26,509 188 300 4,068 3,554 87 4,886 1,111 119 30,063 275 5,186 5,179 119 30,049 86 1,270 5,804 31,065 9,757 40,822 37,209 13
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership Fees Grants 1,049 4,444 2,000 1,566 400 5,493 2,000 1,566 400 2,680 125 424 160 1,200 1,049 8,410 9,459 4,589 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restritted Endowment Funds Funds Total 2022 Total 2021 Letting of premises- Sexton's House Trading income 3,300 3,300 3,300 3,300 3,300 3,300 INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment properties Other investment income 47 47 46 907 714 1,621 1,578 954 714 1,668 1,624 14
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Legacy 5,000 5,000 RAISING FUNDS Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 FWO envelopes Fundraising events 523 523 180 523 523 180 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs EA Grant Underspent 2,089 219 16,989 12,395 2,089 219 16,989 28,705 5,629 1,961 214 16,255 11,639 3,592 16,310 5,629 1,020 82 1,020 748 1,008 666 32,794 22,605 55,399 34,669 15
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2022 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Investment properties expenses 10. FIXED ASSETS The congregation owns the Church premises situated at 192, Old Ballynahinch Road, Lisburn and the associated fixtures, fittings, plant and machinery. These have an insurance value of £2,154,528 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund Property Other investments - Progressive BS Other Investments- PMS (in Administration and Scheme of Arrangement) Scottish Widows First Trust 720 720 85,895 85,895 88,395 2,620 88,395 2,620 177,630 177,630 During 2021 the PMS confirmed that no further repayments of funds invested with them would be made and as such the investment held with the PMS in the prior year has been deemed a bad debt and was written off on the Balance Sheet accordingly. 16
Presbyter an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Account 54,967 36,368 33,317 3,051 (4,762) 53,256 54,967 36,368 33,317 3,051 {4,762) 53,256 Restricted Funds Repair Fund Graveyard Choir Bowling Club Girls, Brigade pw PCI Schemes 22,807 750 454 434 4,103 756 9,829 2,119 13,798 (3,969) 2,119 {50) 274 (2,438) 604 (264) 4,798 23,636 2,869 404 508 1,665 1,260 50 86 2,478 1,484 4,709 360 40 2,088 4,445 (200) (100) 264 29,304 18,881 22,605 (3,724) 4,762 30,342 Endowment Funds Bequests Invested 177,630 177,630 177,630 177,630 Total 261,901 55,249 55,922 (673) 261,228 17