an CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 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 for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS CargYcree¥ congregation of the Presbyterian Church in Ireland 192 Old Ballynahinch Road, Lisburn. BT27 6TP. Registered Charity in Northern Ireland (NIC1050831. 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 Streec 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 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 Session5 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 member5 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 meeting5 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 it5 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 a55igned to it by the General Assembly of the Presbyterian Church in Ireland. Cargycreevy 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 {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, 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 condurt 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 Christian 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 relcitionships are rooted in the promi5e5 of God by livingfaithfully toward him and toward one another. An Intergenerational Community.. where adults intentionGlly take the lead to engage with, encouroge 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 blessingsfor others beyond the bounds of our community. As a congreg(7tion 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 PRE5BYfERIAN 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. Girls, Brigade (Closed 2023) 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 2023 there were 68 communicant members and 61 families connected with the congregation. The average weekly attendance at morning worship is 40. 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. Mission 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 surroundin8 area.
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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 Assembly Buildings, Belfast. Usually held in June, it was delayed until later in the year. Property During the Year, the inside of the Church building and the outside railings were painted. Organisations Due to smaller numbers the Girls, Brigade Company was no longer able to continue and the few remaining girls joined other companies in the area. The Presbyterian Women meet monthly from September to May with a planning meeting, for the following year, in June. It has an average membership of 16 but the meetings would have anything up to 200 dependin8 on the subject matter of the meeting or the speaker(s) invited. Bowling Club meets weekly from September to March, playing home and away matches with Bowling Clubs from other churches. It has an average membership of 22.
an CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 publlc. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Minister5, Missionaries, Deaconesses, Irish Mission workers and Lay Agent5 who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an CARGYCREEVY CONGREGATION OF THE PRE5BYfERIAN 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 64 contributors during the year [62 in previous year, 2022] donating a total of £25,424. [£24,110 in previous year, 2022]. Total Income of the congregation (including organisations) during the year was £61,419 compared to £55,249 in the previous year. Total expenditure decreased from £55,922 to £51,919. 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) 2008 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 Ses [Name] W. [Date] I "'Z n at a meeting on 12 March 2024 and signed on its behalf by [Name] [Date]
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts for the year ended 31 December 2023 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 was 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 disc105ures in the accounts and seeking explanations from you as charitytrustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the 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 examiner'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 REPORTTO THE TRUSTEES OF CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (convd) John Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP Date: 12 March 2024 10
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Restricted Funds Fund5 Endowment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 34,166 10,923 7,155 45,089 7,155 3,300 4,467 40,822 9,459 3,300 1,668 40,822 3,300 2,393 2,074 Sale of Investments Sale of fixed assets Loans Received Total Receipts 40,945 20,474 61,419 55,249 Payments Raising funds Charitable activities Investment costs Other 523 55,399 31,700 20,219 51,919 Investments Written off Purchase of fixed assets Loan Repayments 11 Total Payments 31,700 20,219 51,919 55,922 Net receipts / {payments) Transfer5 between funds 9,245 1,827 255 {1,827) 9,500 (6731 Net movement in fund5 Funds brought forward 11,072 53,256 {1,572} 30,342 9,500 261,228 (673) 261,901 177,630 Funds carried forward 12 64,328 28,770 177,630 270,728 261,228 11
an CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Total Fund5 Funds Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 53,256 11,072 30,342 (1,572) 177,630 261,228 9,500 261,901 (673) Bank and Cash at end of year 64,328 28,770 177,630 270,728 261,228 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 42,419 50,679 38,439 45,159 93,098 83,598 Other Asset5 Fixed Assets- Note 10 Church Premises Fixtures, Fittings &Equipment Vehicles Investments - Note 11 Gift Aid receivable on donations 2,316,118 2,004,212 177,630 6,830 177,630 6,391 2,500,578 2,188,233 Liabilities Loans Other Approved by the Kirk Sessi at a meeting on 12 March 2024 and signed on its behalf by [Name] . 4LLI [Date] I 12
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2023 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 payment5 basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (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. Unrestricted funds are income fund5 which are to be spent on the congregation's general purposes. Designated funds are general fund5 set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Recorded giving: Loose collettions Donations and gifts Gift Aid Legacies and bequest 28,148 167 400 5,45 1 4,355 32,503 167 5,501 6,468 450 30,063 275 5,186 5,179 119 5,101 1,017 450 34,166 10,923 45,089 40,822 13
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2023 CHARITABLE ACTIVITIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2023 Total 2022 Income from charitable activities Fees from weddings and funerals Fundraising events Membership Fees Grants 1,086 4,595 700 1,822 360 5,681 700 1,822 360 5,493 2,000 1,566 400 1,086 7,477 8,563 9,459 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Letting of premises - Sexton's House Trading income 3,300 3,300 3,300 3,300 3,300 3,300 INVESTMENT INCOME Unrestrirted Funds Restrlcted Funds Endowment Funds Total 2023 Total 2022 Deposit interest General Investment Fund Rents investment properties Other investment income 500 500 47 1,893 2,074 3,967 1,621 2,393 2,074 4,467 1,668 14
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Legacy RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 FWO envelopes Fundraising events 523 523 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 General Assembly Assessment5 Presbytery fees Ministry and support Staff costs Congregational running expenses Donations to Missions and charities Governance costs EA Grant Underspent 2,067 230 18,097 10,238 2,067 230 18,097 22,572 7,885 2,089 219 16,989 28,705 5,629 12,334 7,885 1,068 1,068 1,020 748 31,700 20,219 51,919 55,399 15
an CARGYCREEVY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2023 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 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 £2,316,118. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund Property Other investments - Progressive BS Other Investments- PMS {in Administration and Scheme of Arrangement} Scottish Widow5 First Trust 720 720 85,895 85,895 88,395 2620 88,395 2,620 177,630 177,630 16
an CARGYCREEVY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conyd) 31 December 2023 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Account 53,256 40,945 31,700 9,245 1,827 64,328 53,256 40,945 31,700 9,245 1,827 64,328 Restricted Funds Repair Fund Graveyard Choir Bowling Club Girls, Brigade pw PCI Schemes 23,636 2,869 404 508 1,665 1,260 10,384 1,160 11,861 (1,477) 1,160 22,159 4,029 406 514 682 476 20 3,149 4,713 206 120) 502 (118) (200) 11,645} (1001 118 3,651 4,595 1,662 30,342 20,474 20,219 255 {1,827) 28,770 Endowment Fund5 Bequests Invested 177,630 177,630 177,630 177,630 Total 261,228 61,419 51,919 9,500 270,728 17