Presbyter an TULLYLISH 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 {NIC105111)
an TULLYLISH CONGREGATION OF THE PRESBYTERIAN 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 Tullylish congregation of the Presbyterian Church in Ireland 234 Banbridge Road Lawrencetown, Banbridge, BT63 6DW Registered Charity in Northern Ireland INIC105111} CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Rev David Conkey Mr John Mccullagh Mr John Hudson Mr Nevin Brown Mr Frank Whale Mr David Crory Mrs Helen Mateer PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev David Conkey Mr John Mccullagh Mrs Diane Crozier INDEPENDENT EXAMINER Mccleary & Co Ltd Garvey Studios, 14 Longstone Street, Lisburn, Co Antrim, BT28 ITP BANKERS Ulster Bank Limited, Bridge Street, Banbridge SOLICITORS Trevor McBurney & Co Solicitors 37-39 Rathfriland Rd, Banbridge BT32 3LA
an TULLYLISH CONGREGATION OF THE PRESBYTERIAN 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 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 alternate months or as appropriate. To be chosen for the office of the eldership in the congregation a person must be a voting rnember 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. Tullylish 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 assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an TULLYLISH 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 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 representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Tullylish 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 exist5 to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to playtheir part in fulfilling God's mission to our world. The congregation's mission purpose is Showing God's love by teaching, preaching and reaching with the good news of Jesus Christ.
an TULLYLISH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) ACTIVITIES AND OBJECTIVES 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 wide range of organisations including: Sunday School Prayer and Bible Study Group Ladies Bible Study Group Senior Badminton Club Seekers Presbyterian Women Senior Moments Embers ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.00 noon. 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 acknowledged God's gift of new life at two Sacraments of Baptism and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. On 31 December 2023 there were 105 communicant members and 105 families connected with the congregation. The average week attendance at morning worship is 70. 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 or by one of the elders.
an TULLYLISH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission and outreach At a local level the congregation has supported the following charities and appeals. Some of these are by purely financial support and others such as Seekers and Embers which reaches out to children and young people in our own locality. PCI United Appeal PCI World Development Fund British Legion Poppy Appeal PCI PW Mission Presbyterian Children's Society 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 congregation 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, PW Mission Fund and any other special appeals.
an TULLYLISH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 in June. Property This year we continued to carry out regular maintenance on all buildings to ensure they are suitable for purpose. Organisations Church Organisations have returned to normal after the Corona virus pandemic and meet in person again. The Badminton Club meets on Monday evenings between September and May with members being from within both the Church and wider community. Senior Moments is on the 2nd Tuesday morning of the month with a range of Speakers. Participants are welcome from both Tullylish and Gilford Churches and a several from other Churches, On the third Tuesday evening of each month, our Presbyterian Women meet in the Church Hall and after a time of worship and prayer an invited guest speaker will bring a gospel centered message through their chosen topic or testimony. On Wednesday evening we join with members of our 51Ster church in Gilford for a time of bible study and prayer. Again, this has been by a combination of zoom and in person. It is currently both on zoom and in person. In the early evening every Thursday, our Seekers Club meets for young children of primary school age. They have a fun evening filled with stories, games and teaching from the bible. This is attended by a wide variety of children from the local community and our own fellowship. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisation5 and other church activities.
an TULLYLISH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to 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 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 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 Commission's Public benefit requirement statutory guidance.
an TULLYLISH 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 90 contributors during the year (93 in previous year, 2022} donating a total amount of £36,1831£38,837 in previous year, 2022) Total Income of the congregation during the year was £80,374, compared to £98,685 in the previous year. In 2022 the Church was blessed with a large bequest. Total expenditure increased to £108,485 from £69,090 due to improvements being made to both the Church building and Church Hall. 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{31 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 Session at a meeting on 28 April 2024 and signed on its behalf by Rev David Conkey John Mccullagh
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF TULLYLISH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the accounts for the year ended 31 December 2023 set out on pages twelve to eighteen. 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 6519)(b) of the Charities Act); and to state whether particular matters have come to our attention. Basis of the independent examiner's report We 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)(bl of the Charities Act. Our 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. Our role is to state whether any material matters have come to our attention giving us cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. 10
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF TULLYLISH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (cont'd) Independent examiner's statement We have completed our 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. we have found no matters that require drawing to your attention. John Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP Date.. 28 April 2024 11
an TULLYLISH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Unrestricted Funds Restricted Fund5 Endowment Funds Note Total 2023 Total 2022 Receipts Donations and Legacies Charitable Activities Other trading activities £46,374.00 £0.00 £26,446.00 £446.00 £0.00 £72,820.00 £446.00 £94,610.0( £950.0( £0.00 £0.00 £3,986.00 £600.00 £2,300.00 £222.00 £0.00 £0.00 £2,300.00 £4,208.00 £600.00 £o.o( £3,125.0( £o.oc Investment Income Other £0.00 £0.00 £50,960.00 £29,414.00 £0.00 £80,374.00 £98,685.OC Sale of Investments Sale of Fixed Assets £0.00 £0.00 £0.00 £0.00 £0.00 £o.oc £0.00 £0.00 £0.00 £o.oc Loans received £0.00 £0.00 £0.00 £0.00 £0.00 Total Receipts £50,960.00 £29,414.00 £0.00 £80,374.00 £98,685.00 Payments Raising Funds Charitable Activities Investment Costs Other £536.00 £53,726.00 £0.00 £0.00 £0.00 £536.00 £579.00 £54,223.00 £0.00 £0.00 £107,949.00 £0.00 £0.00 £0.00 £68,511.00 £0.00 £0.00 £0.00 £0.00 EO.00 £54,262.00 £54,223.00 £0.00 £108,485.00 £69,090.00 Purchase of Investments Purchase of Fixed Assets Loan Repayments £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Total Payments £54,262.00 £54,223.00 £0.00 £108,485.00 £69,090.00 Net receipts/lpayments) Transfer between funds 13,302.001 (£24,809.00) (£235.00) £235.00 £0.00 (£28,111.00) £0.00 £0.00 £29,595.00 £0.00 Net movement in funds Funds brought forward (£3,537.00) (£24,574.00) £0.00 1£28,111.001 £29,595.00 £74,420.00 £94,610.00 £0.00 £169,030.00 £139,435.00 Funds carried forward 12 £70,883.00 £70,036.00 £0.00 £140,919.00 £169,030.00 12
Presbyter an STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payment5 Account) for the year ended 31 December 2023 Unrestricted Restricted Funds Funds Endowment Funds Total 2023 Total 202- Funds Reconciliation Bank and Cash at start of year Net movement in funds £74,420.00 £94,610.00 1£3,537.001 (£24,574.00} £0.00 £0.00 £169,030.00 {£28,111.001 £139,435. £29,595. Bank and cash at end of year £70,883.00 £70,036.00 £0.00 £140,919.00 £169,030. Bank & Cash Balances Bank Current Accounts Cash in Hand £140,659.00 £260.00 £168,753. £277.1 £140,919.00 £169,030.1 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Investments - Note 11 Gift Aid receivable on donations Manse- Note 10 £2,793,771.00 £2,630,670.1 £136,811.00 £132,996.1 £12,205.00 £12,609.( £395,206.00 £372,123.C £3,337,993.00 £3,148,398.C Liabilities Loans Other £0.00 £0.( £0.( £0.00 £0.00 £o.I Approved by the Kirk Session at a meeting on 28 April 2024 and signed on its behalf by Rev D Conkey Mrj Mccullagh 13
an TULLYLISH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less that £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 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 {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 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. 2. DONATIONS AND LEGACIES Unrestricted Funds Restrirted Funds Endowment Funds Total 2023 Total 2022 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest £36,182.00 £107.00 £18,546.00 £2,168.00 £596.00 £4,136.00 £1,000.00 £0.00 £0.00 £54,728.00 £2,275.00 £1,611.00 £12,206.00 £2,000.00 £57,451.00 £3,294.00 £1,256.00 £12,609.00 £20,000.00 £1,015.00 £8,070.00 £1,000.00 £0.00 £0.00 £0.00 £46,374.00 £26,446.00 £0.00 £72,820.00 £94,610.00 14
an TULLYLISH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 3. CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Income from charitable activities Fees from weddings and funerals Fundraising events Membership Fees Grants £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £300.00 £0.00 £0.00 £300.00 £950.00 £0.00 £0.00 £0.00 £146.00 £146.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £446.00 £0.00 £0.00 £0.00 £0.00 £0.00 £446.00 £950.00 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Letting of premises Trading Income EO.00 £0.00 £2,300.00 £2,300.00 £0.00 £0.00 £0.00 £0.00 £0.00 £2,300.00 £2.300.00 £0.00 £0.00 £0.00 £0.00 5. INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Fund5 Total 2023 Total 2022 Deposit interest General Investment Fund Rent's investment properties Other investment income £1,174.00 £632.00 £2,082.00 £98.00 £0.00 £0.00 £0.00 £1,174.00 £854.00 £2,082.00 £98.00 £234.00 £987.00 £222.00 £0.00 £0.00 £0.00 £0.00 £1.904.00 £0.00 £3,986.00 £222.00 £0.00 £4,208.00 £3,125.00 15
Presbyter an TULLYLISH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2023 6. OTHER INCOME Unrestricted Restricted Funds Funds Endowment Funds Total 2023 Total 2022 Power Nl Grant £600.00 £0.00 £0.00 E600.00 £0.00 £0.00 £600.00 £0.00 £0.00 £600.00 7. RAISING FUNDS Unrestricted Restricted Funds Funds Endowment Funds Total 2023 Total 2022 FWO envelopes Fundraising events £536.00 £0.00 £0.00 £0.00 £536.00 £579.00 £0.00 £0.00 £0.00 £0.00 £0.00 £536.00 £0.00 £536.00 £579.00 8. CHARITABLE ACTIVITIES Unrestricted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and 5UPPOrt staff costs Congregational running expenses Donations to Mission and charities Governance costs £5.031.00 £479.00 £0.00 £36,396.00 £618.00 £9,852.00 £46,522.00 £40.00 £7,060.00 £1,928.00 £23.00 £53,726.00 £54,223.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £5,031.00 £4,932.00 £479.00 £342.00 £37,014.00 £33,103.00 £56,374.00 £18,239.00 £7,100.00 £9,991.00 £1,951.00 £1,904.00 £0.00 £107,949.00 £68,511.00 16
an TULLYLISH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 9. OTHER EXPENDITURE Unrestricted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 Investment properties expenses £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 10. FIXED ASSETS The congregation owns the Church premises situated at 234 Banbridge Road Lawrencetown Craigavon BT63 6DW and the associated fixtures, fittings, plant and machinery. These have an insurance value of £1,950,473 for the Church and £843,298 for the Church Hall. They also own the Manse at Knollwood, Seapatrick, Banbridge, Co Down, BT32 4PE. This has an insurance value of £395,205. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. Total 2023 Total 2022 General Investment Fund Property- Farm 17.94 acres Other investments £43,752.00 £40,121.00 £89,700.00 £89,700.00 £3,359.00 £3,175.00 £136,811.00 £132,996.00 17
an TULLYLISH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 12. FUND BALANCES Balance at start Surplus/ {Deficit) Balance at end Fund Receipts Payment Transfer Unrestricted Funds No l Account £74,420.00 £50,960.00 £54,262.00 {£3,302.001 {£235.001 £70,883.00 Restricted Funds No l Account No 2 Account Senior Moments (Cash) Bowling Club (Cashl Seekers Account PW Account Badminton Club (Cash) Cooks Account £6,550.00 £68,394.00 £102.00 £6,425.00 £6,445.00 {£20.001 £793.00 £21,490.00 £46,522.00 1£25,032.001 {£458.001 £192.00 £240.00 1£48.00} £0.00 £0.00 i£io.00) £201.00 £7,323.00 £42,904.00 £54.00 £0.00 £96.00 £960.00 E175.00 £0.00 £165.00 £1,042.00 £ioo.00 £0.00 £175.00 £841.00 £0.00 £0.00 £0.00 £0.00 £86.00 £0.00 £1,161.00 {£ioo.001 £175.00 £0.00 £18,333.00 £235.00 £70,036.00 £ioo.00 £18,333.00 £94,610.00 £0.00 £0.00 £0.00 £29,414.00 £54,223.00 (£24,809.00) Endowment Funds £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Total £169,030.00 £80,374.00 £108,485.00 1£28.111.00) £0,00 £140.919.00 13. Governance Costs Governance costs of £1,951 were incurred during the year of which £1,195 relates to fees paid to the independent examiner. 18