ROSTREVOR 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 (NIC105140)
Presbyter an ROSTREVOR CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS ROSTREVOR congregation of the Presbyterian Church in Ireland 15 Aurora Na Mara, Rostrevor, Newry, County Down, BT34 3UP Registered Charity in Northern Ireland (NIC105140) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Doreen Henderson-Temple Kathryn Hanna David Hanna Terry O'Flynn Roy Prescott John Hart Brenda Murdoch PRINCIPAL OFFICE BEARERS Minister Clerk of Session Rev. David J Temple (Stated Supply) Mr Terry O'Flynn, Mrs Doreen Henderson-Temple Mr Roy Prescott Treasurer Kathryn Hanna INDEPENDENT EXAMINER Neil Cousins Kilkeel BANKERS Danske Bank, Newry branch
ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd) 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 pla 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 consist5 of the ordained minister and the ruling elders of the congregations. All member5 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 meetin8s of the Kirk session are held at least twice in each year. 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. ROSTREVOR congre83tion of the Presbyterian Church has been assigned to the Newry Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to tt by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
ROSTREVOR 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 legi51ative, 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. ROSTREVOR 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 congregations mission purposes is by the grace of God, to help people of oll oges become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be on inclusive, welcoming community of Christ's people of all ages which.. is increasingly charocterised by lovefor God, ond love and concernfor others,. is committed to the historic Christian gospel as reveoled in the Bible,. Is relevant to people of this time and ploce. The congregation Gims to live out its Mission and Vision a5 (7family of God's people by being.. A Covenant Community,. where our relationships ore rooted in the promises of God by livingfaithfully toward him and toword one another An IntergenerotionGI Community.. where adults intentionally take the lead to engage with, encourage and nurtijre younger members to moturity in Christ. An Outward looking Community.. where we w(7nt the blessings of God that belong to us in the gospel to become blessingsfor others beyond the bounds of our community. As (7 congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme outhority over all we do, and thot the Westminster Confession of Faith, along with the Larger ond Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice
Presbyter an ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) AcfiviTIES AND OBJEcfivES The congregation meets for worship everysunday 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 held prior to covid regular bible study meetings and has a wide range of organi5ations including Sunday School Presbyterian Women ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10.00am. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to Study the scriptures and for time of prayer. As well as our regular services duringthe year, we gave thank5 for faithful Services and sought to comfort those who had been bereaved duringthe year. At 31 December 2022 there were 42 communicant member5 and 36 of families connected with the congregations. The average week attendance at morning worship is 32. Pastoral care Members of the congregation who are unable to attend church due to Sickness or age are visited on regular basis by the minister, elders or by one of the congregation'5 pastoral visitors. Mission and outreach Donations to external missions include United Appeal, World Development, Water Club, Presbyterian Orphans, and Christian Aid. Like many churches, covid affected church life and all of our activities. We were able to have our Shoe Box Appeal for Blythswood and also our'care For Others Appeal, for the International Meeting Point. We are looking forward to the resumption of our outreach activities.
ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) The congregation supports the United Appeal for Mission which is a central fund of the Presbyteri3n 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 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. Property There have been no major repairs or refurbishment projetts during the year. 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.
ROSTREVOR CONGREGATION OF THE PRESBYTERIAN 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 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 rnoral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expre55ions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of notice boards, 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 familie5, 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 members, their fam ilies, other individuals that the Presbyterian Chu rch in Ireland is in direct and indirect contatt with, the community in which pastoral service5 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.
ROSTREVORCONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 34 contributors during the year [37, 20211 donating a total of £19,052 (£16,422 in 2021) Total Income of the congregation during the year was £75,541, compared to £39,896 in the previous year as 2022 included 2 years gift aid of £18,777. Total church expenditure increased slightly from £27,083 to £27,598, as elettric increased in 2022. STATEMENT OF TRUSTEE RESPONSIBIUTIES 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. A5 the congregations, total income does not exceed £250,000, the Trustees have elected under Section 64131 of the Charities Att (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. th Approved by the Kirk Session at a meeting on 29 March 2023 and signed on its behalf by Doreen Henderson Temple Terry O'Flynn Date: 29th March 2023 Date: 9th March 2023
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Tota I 2021 Receipts Donations and legacies Charitable attivities Other trading activities Investment Income Other 40,084 20,116 4,550 2,906 7,885 40,084 20,116 4,550 2,906 7,885 20,645 12.969 3,230 3,052 Sale of Investments Sale of fixed assets Loans Received Totsl Receipts 75,541 75,541 39,896 Payments Raising funds Charitable activities Investment costs Other 24,795 24,795 34,413 2,803 2,803 1,861 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 27,598 27,598 36,274 Net receipts / Ipaymentsl Transfers between funds 47,943 47,943 3,622 Net movement in funds Funds brought forward 47,943 121,135 47,943 121,135 3,622 117,513 Funds carried forward 12 169,078 169,078 121,135 io
ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND UABIUTIES As at 31 December 2022 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 121,135 47,943 121,135 47,943 117,513 3,622 Bank and Cash at end of year 169,078 169,078 121,135 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 22,012 147,066 21,705 99,430 169,078 121,135 Other Assets Fixed Assets- Note 10 Church & Hall Premises Fixture5, Fittings &Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 1,084,079 1,084,079 107,263 110,898 1,191,342 1,194,977 Liabilitles Loans Other 1,360,420 1,316,112 Approved by the Kirk Session at a meeting on 29th March 2023 and signed on its behalf by Doreen Henderson Temple Terry O'FIY D frlert d (30 Date: Date: li
ROSTREVOR 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 Charitie5 (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUNDACCOUNTING 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 35 restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (al income from endowments which 15 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 3re gener31 funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 2,255 19,052 18,777 2,255 19,052 18,777 2,223 16,422 2,000 40,084 40,084 20,645 12
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARrrABLE AcfiviTIES Unrestrirted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 20,116 20,116 12,969 20,116 20,116 12,969 4. OTHER TRAOING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Totsl 2022 Total 2021 Letting of premises Trading income 4,550 4,550 3,230 4,550 4,550 3,230 INvESTmEr INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Totsl 2021 Deposit interest General Investment Fund Rents investment properties Other investment income 307 307 225 2,599 2,599 2,827 2,906 2,906 3,052 13
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER INCOME Unrestricted Funds Restrirted Endowment Funds Funds Total 2022 Totsi 2021 Insurance claims Other income RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Totsl 2021 FWO envelopes Fundraising events CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and cha rities Governance costs 9,841 213 9,841 213 10,274 169 10,761 3,980 10,761 3,980 7,380 16,590 24,795 24,795 34,413 14
R05fREVORCONGREGATION OF THE PRESBYTERIAN 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 2,803 2,803 1,861 2,803 2,803 1,861 10. FIXED ASSEfs The congregation owns the Church premises & Hall situated at 8 Warrenpoint Road, Rostrevor BT34 3EB and the associated fixtures, fittings, plant and machinery. These have an insurance value of £739,185 & £344,894 respectively. 11. INVESTMENTS The congregation has the following investments. Amounts are Shown at market valuation. 2022 2021 General Investment Fund Property Other investments 43,918 42,223 63,345 68,674 107,263 110,897 15
ROSTREVOR 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 Church Current Account Youth Centre Current Account PW Current Account Sunday School Current Account Progressive Account 89,205 3,189 5,043 1,992 21,706 67,349 7,567 315 24,607 2,803 188 131,947 7,951 5,171 1,996 22,012 306 121,135 75,541 27,598 169,078 Restrirted Funds Endowment Funds Total 121,135 75,541 27,598 169,078 16