an GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financlal Statements for the year ended 31 December 2019 Reglstered Charity In Northern Ireland {NICIO5109)
an GILFORD CONGREGATION OFTHE PRESBYtERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2019 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE oAlLs Gilford congregation of the Presbyterian Church in Ireland 66 Dunbarton Street, Gilford. BT63 6HJ Registered Charity in Northern Ireland INIC1051091 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date ofthis report were Paul Cochrane Reginald McElroy Albert Kinnear William Allen Raymond Edgar Herbert McNelli5 PRINCIPAL OFFICE BEARERS Convenor Clerk of Session Treasurer Rev Andrew Conway Paul Cochrane Ruby Hamilton INDEPENDENT EXAMINER Barry Thompson and company 76-78 Church Street Portadown BT62 3EU BANKERS Danske Bank 37-39 Bridge Street Banbridge BT32 3JL SOLICITORS
an Thompson Mitchell Solicitors 12-14 Mandeville Street Portadown BT62 3NZ
an GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) STRUCTURE AND MANAGEMENT The Klrk Sesslon The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland. the Kirk Session seek5 to watch over and promote the spiritual interest of the congregation and of person5 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 belongingto the congregation. Members of the Kirk Session are ex-ofPicio members of the Congregational Committee. The Kirk Session conslsts 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 alternate months or as appropriate. To be chosen for the office of the eldership in the congregation a person must be a voting Member and regular attendant on its ordinance5. 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. 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 aSSiBned to it by the General Assembly of the Presbyterian Church in Ireland. Gilford congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations a55igned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congre8ation.
an GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) The General Assembly The General Assembly 15 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 Ft. 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 congre8ation, 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 rellglon. Gilford 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 Hi5 Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregation'5 mission purpose is to proclaim the Gospel of our Lord ond SoviourJesus Christ both through our individual lives ond through our corporate worship on Sunday mornings. ACTIVITIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords 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 number of organisations including Sunday School Bowing Club Presbyterian Woman's meetin8
an GILFORD CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10.30am. 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. As well as our regular services during the year we celebrated the blessing of one marriage and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2019 there were 50 communicant members and 74 families connected with the congregations. The average week attendance at morning worship is 55. Pastoral care Members of the congregatlon who are unable to attend church due to sickness or age are visited on a regular basis by the minister or by one of the elders. Mlssion and outreach At a local level the congregation has supported the following charities and appeals. Some of these are by purely financial support, however we also support a local Scout Troup in our buildings which helps us reach out to young people in our community. Presbyterlan Children's Soclety Brltlsh Legion Poppy Appeal Kids4Schools Moderators Appeal Spud Bear Mlnistries Arrny Benevolent Fund Belfast City Mlsslon
an GILFORD 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, enable5 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 congregation in the areas of worship, discipleship, global mission. outreach, leadership and pastoral care. The congregation also contributes to the denominations 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 congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Organisatlons Our Sunday School and Bible class meet each Sunday during our morning worship service. The children are taught from a varied curriculum appropriate to their age group. On the third Thursday evening of each month, our Presbyterian Woman meet and after a time of worship and prayer an invited guest speaker will bring a gospel centred message through their chosen topic or testimony. On Wednesday evenings we join with members of our sister church in Tullylish for a time of bible study and prayer.
an GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVdl Every Wednesday evening our bowling club meets in hall for a time of fun and friendship as they enjoy a game of bowls together. Again this club attracts members from the congregation and elsewhere as well. They also enjoy hosting visiting teams for matches and travelling to other church halls to play. On Thursday evening a group of beavers from the local Scout Troup meet in our halls. Whilst we have no direct role in the leadership of this, it provides a safe and enjoyable environment for young people from all sections and backgrounds in our local community. On Friday evenings the bowling club meets for a night of 'fun bowls, which attrarts people from the surrounding area and further afield. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.
an GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) PUBUC 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 gainin8 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 expression5 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 thelr 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 inform31 and ad-hoc feedback from members, their families. and members of the public. The purpose does not lead to harm. The only private benefit flowin8 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 members, their families, other individuals that the Presbyterian Church in Ireland 15 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 enga8ement 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 benefrt requirement statutory guidance.
an GILFORD CONGREGATION OF THE PRESBYTERIAN 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 57 contributors during the year1100 in previous year, 20181 donating a total of £19,0661£18,268 in previous year, 20181 Total Income of the congregation during the year was £50,313 compared to £49,900 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 congregations total income does not exceed £250,000. the Trustees have elected under Section 64131 of the Charities Act INorthern 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 Session at a meeting on .. Oand signed on its behalf by Rev Andrew Conway Paul Cochrane Date: 1519120 Date:
an INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF GILFORD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of Gilford Parish Church for the year ended 31 December 2019, which are set out on pages 11 to 17. Respective responsibilities of charity trustees and exarniner 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: examine the accounts under section 65 of the Charities Art. follow the procedures laid down in the general Directions given by the Commission under section 6519llb} of the Charities Act. state whether particular matters have come to my attention. Basis of independent examinerfs 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 6519llb} 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 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 accountin8 record5 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 examlnerfs statement I have completed my examination and have no concerns in respett of the matters111 to14) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawin8 to your attention. Barry Thom son for and on behalf of Barry Thompson and Company Chartered Accountant5 and Statutory Auditors 76-78 Church Street Portadown Date,. io
an GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2019 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2019 Total 2018 Recelpts Donations and legacies Charitable activities Other trading activities Investment Income Other 31,467 4,821 954 6,065 2,535 4,471 35,938 4,821 954 6,065 2,535 35,725 5,885 1.015 5,903 1,372 45,842 4,471 50,313 49,91Xi Sale of Investments Sale of fixed assets Loans Received Total Receipts 45,842 4,471 50,313 49,900 Payrnents Raising funds Charitable activities Investment costs Other 692 38,213 692 42,684 815 45,234 4,471 940 940 401 39,845 4,471 44,316 46,450 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 39,845 4,471 44,316 46,450 Net receipts 1 Ipaymentsl Transfers between funds 5,997 5,997 3,450 Net movement in funds Funds brought forward 5.997 71,966 5,997 71,966 3,450 68,516 Fund5 carried forward 12 77,963 77,963 71,966 li
an GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2019 Unrestricted Funds Restrirted Endowment Funds Funds Total Funds 2019 Total Funds 2018 Funds Reconclllatlon Bank and Cash at start of year Net movement in funds 71.966 5,997 71,966 5.997 68,516 3.450 Bank and Cash at end of year 77,963 77.963 71,966 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 77,806 157 71,909 57 77,963 71,966 other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Investments- Note 11 Property 16,643 16,643 270,CQO 270,000 286,643 286,643 Liabilitles liabilities Other Approved by the Kirk Session at a meeting on . signed on its behalf by Rev Andrew Conway Paul Cochrane Date: If14120 Date: 12
an GILFORD CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2019 ACCOUNTING POLICIES BASIS OF FINANCIALSTATEMENTS 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 INorthern Ireland} 2015 to prepare its accounts on a receipt5 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 restricted or unrestricted income funds 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 Ibl 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 fund5 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 Unrestrirted Fund5 Restricted End(Iwment Funds Funds Total 2019 Total 2018 Recorded giving.. Loose collections Donations and gifts Gift Aid Legacies and bequest 19,066 6,618 4,590 1,193 19,066 10,394 5.285 1,193 18,843 10,182 5,529 1,171 3,776 695 31,467 4,471 35,938 35,725 13
an GILFORD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2019 CHARITABLE AcfiviTIES Unrestrlcted Funds Restrirted Funds Endowment Funds Total 2019 Total 2018 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fee5 Grants 2,971 1,850 2.971 1,850 3,475 2,410 4.821 4,821 5.885 4. OTHER TRADING AcrivrriES Unrestrlcted Funds Restricted Endowment Funds Funds Total 2019 Total 2018 Letting of premises Trading income 600 354 600 354 750 265 954 954 1,015 5. INVESTMENT INCOME Unrestrlrted Funds Restrirted Endowment Funds Funds Total 2019 Total 2018 Deposit interest General Investment Fund Rents investment properties Other investment income 137 137 135 5,928 5,928 5,768 6,065 6,065 5,903 14
an GILFORD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2019 OTHER INCOME Unrestricted Funds Restrlcted Endowment Funds Funds Total 2019 Total 2018 Insurance clalms Other income 2,355 180 2,355 180 1,372 2,535 2.535 1,372 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2019 Total 2018 FWO envelopes Fundraising events 364 328 364 328 350 465 692 692 815 CHARITABLE AcfiviTIES Unrestricted Funds Restrirted Funds Endowment Funds Total 2019 Total 2018 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 3,064 185 18,906 13,115 3,064 185 18,906 13,115 3,352 246 22,367 13,315 2,943 4,471 7.414 5,954 38,213 4,471 42,684 45,234 15
an GILFORD CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2019 OTHER EXPENDITURE Unrestricted Funds Restrlrted Endowment Funds Fund5 Total 2019 Total 2018 Investment properties expenses Other 940 940 401 940 940 401 10. FIXED ASSErs The congregation owns the Church premises situated at 66 Dunbarton Street, Gilford and the a550ciated fixtures, fittings. plant and machinery. These have an insurance value of £2,269,259. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2019 2018 Property 270,000 270,CQO 16
an GILFORD CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2019 12. FUND BALANCES Fund Balance at Start Receipts Payment Surplus l Transfer (Deficit) Balance at end Unrestrlrted Funds General 71,966 45.842 139,845) 5,997 77,963 71,966 45,842 139,8451 5,997 77,963 Restricted Funds General 4,471 (4,471) 4,471 {4,4711 Total 71,966 50,313 144,3161 5,997 77.963 17