2023-12-31-annual-return

Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

Harmony Hill Presbyterian Church - a congregation of the Presbyterian Church in Ireland (HHPC)

Trustees Annual Report and Financial Statements for the year ended 31 December 2023

Registered with the Charity Commission for Northern Ireland NIC105180

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023, including a Balance Sheet as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

Harmony Hill congregation of the Presbyterian Church in Ireland

Moss Road Lambeg Lisburn BT27 4NW

Registered Charity in Northern Ireland NIC105180

CHARITY TRUSTEES

The Charity Trustees who served during the year (2023) or who were trustees at the date of this report were:

Derek Alexander Vida Andrews Ronnie Bell Heather Best Leonard Brown Sidney Buchanan Roy Catney Walter Carruthers John Fulton Johnston Dunseath Sylvia Hamill Rev Fiona Forbes Valerie Payne Rodney Hamill Michael Potter Maurice Hobson Alexander Redpath Judith Payne Alan Stewart Nigel Wilson Noreen Wilson

Served as Trustees up to date given:

Muriel Lilley (February 2023) Retired. Joseen Finnegan (September 2023) Retired. Sharon Nurse (September 2023) Resigned.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

PRINCIPAL OFFICE BEARERS

Minister Clerk of Kirk Session Treasurer

Rev. Fiona Forbes Maurice Hobson Sid Buchanan

INDEPENDENT EXAMINER

Johnston Kennedy DFK Ltd 10 Pilots View Heron Road Belfast BT3 9LE

BANKERS Bank of Ireland Belfast City Branch

SOLICITORS Donaldson McConnell 8 – 10 Graham Gardens Lisburn BT28 1XE

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC 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 Session 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 congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote.

Stated meetings of the Kirk Session are normally held bi-monthly, with the exception of a summer break. 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. Harmony Hill 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 each congregation.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC 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 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.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

DESCRIPTION AND PURPOSE

Harmony Hill Presbyterian Church (HHPC) 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 to enable her members to play their part in fulfilling God’s mission to our world.

The congregation’s mission purpose is to be: ‘A church for all ages – teaching God’s love and demonstrating it in the community’. In 2010 HHPC introduced a mission plan on the theme of ‘welcome’ . The mission plan aims to build on this theme by focussing on increasing the welcome experienced by every age group within the congregation and also extending it to those currently without. An updating of the plan is in the process of being undertaken.

HHPC began its life some seventy years ago and grew in numbers as the population of the local area expanded. The other churches in the area are Roman Catholic and Church of Ireland. HHPC has a prominent location very close to Harmony Hill Primary School with which it has positive links. We believe HHPC should be a church which reaches out to everyone in the local area rather than focussing on a particular ‘niche’.

Our missional activities have, in the past, included several Alpha courses, holding a ‘Welcome Sunday’ on several occasions (modelled on the ‘Back to Church Sunday’ idea from the Church of England) holding a ‘Back to School with God’ Sunday, and a Holiday Bible Club mission week. Older people have been engaged through activities such as coffee mornings and Sunday lunches. There are also the harder to measure benefits of building up long-term relationships and community good will simply by members of the congregation being good ambassadors for Jesus amongst the local community where they go about their day-to-day activities.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

In terms of mission overseas, we are the sending church for the Glissmann family who are PCI global mission workers based in Blantyre, Malawi. We have also had younger members and, on one occasion, some older members, go on short term mission trips with the support of HHPC.

As we look ahead to preparing an updated mission plan, we will seek to evaluate and to build upon that which has proven fruitful in what has gone before, considering whether to continue to engage in a number of the missional activities mentioned above, as well as exploring new options to enable us to reach out to and serve the needs of the community around us.

Where we seek to go longer term in mission

We consider it important to have a general idea of our long-term direction. We also have some short-term plans so that the momentum for mission is not lost, however most of these short-term plans have suffered setbacks due to the challenges experienced in the aftermath of the Covid-19 pandemic.

We have identified the following areas to explore and develop:

• To be an inter-generational church: More focussed engagement with families with younger children, teenagers and young adults. Our aim is to be a congregation, which understands what it is to be a covenant community, with people of all ages participating in its life and witness.

• To be a discipling church: Aiming to build an integrated, inter-generational, worshipping community where members go deeper in their faith growing and maturing as disciplemaking disciples of Jesus.

• To be a missional church: Developing an outward-looking mindset, remembering that we are called to share the good news of Jesus with those who do not yet know Him and to welcome them in His name.

These will involve an increasing commitment by all members of the congregation to our missional purpose through prayer, financial giving, involvement in Sunday worship plus other group activity/activities where possible, as well as extending the mission of the congregation in the community and in their daily lives, wherever their ‘frontlines’ place them. Short-term actions will be required as we move towards our longer-term goals and a range of strategies are being prayerfully considered by the church leadership team.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

ACTIVITIES AND OBJECTIVES

The congregation normally meets for worship every Sunday and visitors are welcome to join. This has been the case throughout 2023 with the removal of all Covid restrictions. The Sacrament of the Lords Supper is observed regularly 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. In 2023 there were six communion services. The congregation has a wide range of organisations including:

• Sunday School for all age ranges

• Crèche

• ‘Flame’ Youth Fellowship

• Men’s Fellowship Group

• Women’s Bible Study Group

• Ladies Badminton

• Presbyterian Women

• Craft Club

• Knitting, Crochet and Craft Group

• Church Choir

• Worship Group

• Mothers and Toddlers Group

• Barmbrack DIY

• Ladies Bowling Club

• Prayer & Bible Study

The Church has affiliated organisations:

Scouts, Cub Scouts, Squirrels, Beavers Guides, Brownie Guides and Rainbow Guides

Charity Organisations:

• Lambeg Players Drama Group

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

2023 continued the restoration of normal patterns of gathering for worship with the encouragement of seeing some members return to gathered worship or to more regular attendance at gathered worship. That said, throughout the year services have also continued to be livestreamed to accommodate those who have been unable to attend worship or who do not yet feel comfortable doing so. Numbers attending worship have remained at a steady level of between 70-100 across the year. Most key activities within church life have now resumed ‘in-person’, whilst others remain on virtual platforms or use a blend of ‘in-person’ and virtual approaches.

At 31 December 2023 there were 263 communicant members and 256 families connected with the congregation.

Pastoral care

Pastoral care in the church is provided through a district model and is leadership-led. We also recognise that some ‘informal’ pastoral care is delivered amongst members of the church family, one to another, and particularly so within some of our organised activities. 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 a ruling elder. Church services continue to be livestreamed for those who do not yet feel ready to or are unable to return to gathered worship and can also be accessed ‘on demand’ via the church website. Audio copies of the weekly service are also distributed as requested and at Harvest and Christmas gifts from the Church are made to the elderly and indisposed.

The return to normal patterns of in-person visitation has been greatly appreciated. Alongside this, the continued use of telephone ‘check-ins’ and of messaging apps to maintain regular contact and augment face-to-face visits has been helpful and a useful learning point drawn down from the requirements of the Covid pandemic.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Mission and outreach

The congregation’s mission and outreach activity has remained largely unchanged for the 2023 year.

We maintain good links with Harmony Hill Primary School, with our minister continuing to hold a seat on the Board of Governors.

Members of the congregation promote the work of Christian Aid by fund-raising events and through an annual Christian Aid Service.

We are the home church for the Glissmann family who are PCI global mission co-workers based in Malawi. TEEM (Theological Education by Extension Malawi) carries out grass root training of local pastors and students and produces home study material. Producing material, both written and audio, that is grounded in the African church forms a crucial part of TEEM’s work.

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 carry out mission and outreach on a denominational basis, beyond that which 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, assists 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

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Presbytery

The congregation is represented at the regular meetings of Presbytery by the minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. Presbytery meetings have taken place, in person, as normal throughout 2023.

General Assembly

The minister and one of the elders are nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland usually held in Assembly Buildings, Belfast, in June. The General Assembly in 2023 was held from 21[st] – 24[th] June 2023 in Assembly Buildings.

Property

The main work carried out on church properties in 2023 was further digital screens fitted within the sanctuary, repairs to valley/guttering along the minor hall and an upgrade to the heating system in the Manse.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Organisations

Sunday School

The Sunday School covers a wide age range starting with babies in the Crèche and up to the 11 to 16 age group in "Go For IT".

Crèche

Crèche facilities are available for children in the age range newborn up to three years old.

Primary

This group is for children in the Pre-school to P7 category which meets during the Sunday morning church service. This Sunday School met on alternate weeks with an average attendance of 2-3 children. Activities included craftwork, singing, playing games, along with the bible stories and prayer.

Go For IT

This is a Bible class, which is held each Sunday morning for 11 to 16-year-olds. There were about four regular attenders. The Scripture Union "Rooted" was used as the main teaching resource. These classes are fun and interactive with the focus of helping the young people develop their faith.

Flame

Flame is a Youth Fellowship for 12 to 18-year-olds which meets on a Sunday evening. Flame stands for Following the Lord in all my Endeavours. There was an average regular attendance of 6-8 young people. Flame activities include bible studies, prayer, listening to Christian artists and learning from and encouraging each other’s journey of faith. On the third Sunday in the month, the 16–18-year-olds meet to look deeper into their faith and discuss some of the issues facing our teens in today’s society.

BASE

The Base has now ceased to exist following the decision of Kirk Session to close it down. Men's Group

The Men’s Group meets on the last Monday of each month for Bible study, prayer, discussion and fellowship. The group meets in each other’s homes and includes social events. Attendance is not restricted to Harmony Hill members, with some attendees coming from other churches. Meetings attract between 6 and 10 attendees, socials 10 to 20.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Prayer & Bible Study

A monthly prayer meeting, held on the second Tuesday evening of each month, has continued throughout the 2023 year providing the opportunity to pray for the church family, our local context, and also global matters. Having consulted with those who attend the prayer meeting, we have continued to hold this meeting on a virtual platform to enable a broader range of participants to maintain their involvement. Attendance at the monthly prayer meeting ranged from 6-12 people.

Across the 2023 year a monthly Bible study was held on the third Tuesday evening of each month. In the 2023 year the Bible study group chose to undertake an introductory tour of the five books of the book of Psalms, recognising the overarching theme of each section and considering some of the different types of psalms contained within this book of the Bible. The studies used a variety of psalm genres as a means of exploring going deeper in our prayer lives wherever the circumstances of life find us, pointing to Jesus’ life and example as a crucial guide to doing so. Again, the decision was made to continue to hold the monthly meeting for Bible study on a virtual platform to facilitate access for those wishing to come along on a regular basis who would find it more difficult to do so in person. Attendance at the monthly Bible study was consistent throughout the year at 10-12 people.

The autumn of 2023 also saw the continuation of meeting together on the first Sunday evening of each month for a time of shared discussion around God’s word following a short teaching input. In the church year commencing September 2023, this has been based on ‘The Bible Course’ produced by The Bible Society which aims to increase competence with and confidence in God’s word to us in Scripture by showing how all the books, characters, and events encountered in the Bible fit together to form one big story, from Genesis to Revelation. It was decided to use this course as a follow-on from a summer sermon series exploring the metanarrative of the Bible with the aim of further deepening understanding of the same and also of encouraging participants to regularly spend time reading and reflecting on Scripture and how it might be applied to our lives and contexts today. Attendance on Sunday evenings has ranged from 18-24 people, across a broad spectrum of age groups.

Women's Bible Study Group

The group has a current membership of approximately twelve, with attendance varying each month, depending on members' family, work and other commitments. During 2023, the group had a mix of in-person and online meetings, (via the Zoom platform), continuing to meet on the third Monday evening of the month. The group completed their series on 'Prayers in the Bible' and started a new series on 'Questions God asks'.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Presbyterian Women (PW)

PW met on the third Wednesday of each month from September to April 2022-23 mostly in the afternoon. We had an interesting speaker at every meeting and enjoyed an afternoon outing in October. We also led a Sunday morning service with a visiting speaker in October. As everything got back to normal after COVID, we were able to, once again, raise funds and donate to various charities. We also supported our Special Home Project for the year which was the International Meeting Point and Special Overseas Project, Evangelical Christian Church in Timor. An average of 25 ladies attended the meetings.

Ladies Badminton

The Wednesday morning badminton is enjoyed by a small group of ladies. There is always a chance to have a catch-up chat and a cuppa. New members are always welcome.

Harmony Hill Craft Group

Our group meets on a Thursday morning at 10.30, where there is a warm welcome for all ladies. Many firm friendships have been made over a cup of tea or coffee.

During the year we have provided baby hats and blankets for the maternity departments in hospitals. We had a visit from the local First Responders when they gratefully received knitted teddies as did the local PSNI. Other items for charities have been completed as well. We hosted our friends from St Colman’s Craft Group and look forward to visiting them very soon.

Friendship Club

After a period of dormancy, the Friendship Club was formally closed down in 2023 and all funds transferred to the church accounts.

Church Choir

The choir’s role is to support worship at services and on other occasions through leading the congregation in hymns and singing anthems and introits. The choir meets to practice on Thursday evenings in the Harold Gray Hall and there are approximately 10 members, supplemented by additional singers on special occasions, such as the annual carol service. A small group of dedicated musicians provides accompaniment.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Worship Group

The Worship Group plays on alternate weeks to support Sunday worship. This mostly comprises young people in the church.

Mixed Bowling Club

Following a period of dormancy, the Mixed Bowling Club was formally closed down during 2023 and all remaining funds transferred to church accounts.

Parents and Toddlers (Mums and Tots)

The group met on Thursday mornings from 10.00 am to 12.00 throughout 2023. We usually had 15 to 20 children in attendance with ages ranging from a few weeks up to about 3 years. Most children move on to nursery or pre school at about age 3, so we no longer have 4-year-olds in attendance. Mothers, fathers, grandparents and child carers accompany the children. We have a wide range of toys and craft equipment available. We have craft time, play time, snack time at the table, singing and activity songs. A great deal of fun is enjoyed by everyone including the 6 loyal leaders.

Barmbrack DIY

This small group of retired people 6 in number met each Monday morning during 2023 from 10 until 12.30. We undertake various tasks around the church premises such as minor maintenance and repair jobs. We also tidy up after Sunday services and prepare the buildings for the coming week’s activities.

Ladies Bowling Club

The Ladies Bowling Club met every Wednesday in 2023 from 2- 4pm during Indoor Bowling season. We have Cross Community membership with a total of 14 full members. Attendance was good for the year. Matches were played each week and the Bowling scores carried over. The winner for 2023 was presented with the Bowling cup at the end of year bowls lunch which was enjoyed by all.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Knitting, Crochet and Craft Group

This group, which has about 15 members, met twice per month on a Wednesday evening in the Harold Gray Hall. The group makes knitted, crocheted and hand stitched items some of which are donated to charity. Members learn and share their skills and encourage and inspire each other. New members are very welcome.

Volunteers

The Trustees wish to acknowledge their deep appreciation of the many volunteers who give freely of their time by serving on committees and helping with numerous organisations and other church activities.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC 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, 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 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 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.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

FINANCIAL REVIEW

The congregation’s main source of income is members’ contributions through the Weekly Freewill Offering. There were 173 contributors during the year [184 in previous year, 2022] donating a total of £85,916 (£84,205 in previous year, 2022).

Total comparable Income of the congregation during the year was £163,264 against £160,332 in the previous year. This includes income to restricted funds as Buildings & Development and special collections such as United Appeal. This shows income to be holding steady.

Total expenditure increased from £161,747 in 2022 to £179,622 in 2023. The main reason for the increase in expenditure is a catch up on property maintenance which had fallen behind during covid.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the congregation and the financial activities for that year. In preparing the financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Funds will continue in operation.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the fund’s transactions and disclose with reasonable accuracy at any time the financial position of the congregations and enable them to ensure that the financial statements comply with the Statement of Recommended Practice “Accounting and Reporting by Charities (1 January 2015)”. 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.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

GOING CONCERN

The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation’s current activities and other financial commitments.

RESERVES POLICY

The Trustees have considered the level of unrestricted cash reserves that it is appropriate to hold taking account of current and ongoing commitments. The Pandemic during 2020 demonstrated how unforeseen events can quickly, adversely, impact organisations. While the financial impact upon our organisation was contained, the Trustees believe it prudent – over the time period (2020 to 2025) - to increase our cash reserves to the equivalent of 6 months normal expenditure (i.e. circa £100,000).

At the year-end, unrestricted cash reserves were £81,600

The policy of the Trustees concerning the Buildings and Development Fund is to hold reserves of £50,000.

At year-end, restricted reserves of cash were £76,000,

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

HHPC TRUSTEES ANNUAL REPORT (cont’d)

FINANCIAL REVIEW

RISK REVIEW

A review of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee, regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regular giving.

Approved by the Kirk Session at a meeting on 16[th] Sept 2024 and signed on its behalf by:

Rev Fiona Forbes 16[th] Sept 2024

Sid Buchanan

16[th] Sept 2024

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF HARMONY HILL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

I report on the accounts of the charity for the year ended 31 December 2022 set out on pages to 23 - 36.

Respective responsibilities of Trustees and Examiner

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 Act;

• follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and

• state whether particular matters have come to my attention.

Basis of independent examiner's 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 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 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 our attention giving me cause to believe:

1. 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 (1) 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.

James Cage

............................

James Gage FCA Johnston Kennedy DFK Chartered Accountants 10 Pilots View Heron Road Belfast BT3 9LE

Date 9[th] May 2024

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

STATEMENT OF FINANCIAL ACTIVITY for the year ended 31 December 2023

	Notes	Unrestricted Funds	Restricted Funds	Total Funds 2023	Total Funds 2022
		£	£	£	£
Income and Endowments from:
Donations and legacies	2	118,996	52,407	171,403	164,248
Charitable activities	3	-	1,825	1,825	-
		----------	----------	----------	----------
Total		118,996	54,232	173,228	164,248
		----------	----------	----------	----------
Expenditure on:
Raising funds	4	1,320	-	1,320	1,650
Charitable activities	5	116,151	76,192	192,343	197,570
		----------	----------	----------	----------
Total		117,471	76,192	193,663	199,220
		----------	----------	----------	----------
Net Income / (expenditure)		1,525	(21,960)	(20,435)	(34,972)
		----------	----------	----------	----------
Transfers between funds		(541)	541	-	-
		----------	----------	----------	----------
Net movement in funds		984	(21,419)	(20,435)	(34,972)
Reconciliation of funds:
Total funds brought forward
as previously stated		101,688	515,225	616,913	651,885
Adjustment on restatement		-	-	-	-
		----------	---------	----------	----------
Total funds carried forward		102,672	493,806	596,478	616,913
		======	======	======	======

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

BALANCE SHEET As at 31 December 2023

ALANCE SHEET s at 31 December 2023
	Notes	Unrestricted Funds	Restricted Funds	Total Funds 2023	Total Funds 2022
		£	£	£	£
Fixed assets:
Tangible assets	8	-	318,061	318,061	333,321
		---------	----------	----------	----------
Total fixed assets		-	318,061	318,061	333,321
		----------	----------	----------	----------
Current assets
Debtors	9	23,970	7,346	31,316	29.819
Cash at bank and in hand	10	80,457	168,399	248,856	265,096
		----------	----------	----------	----------
Total current assets		104,427	175,745	280,172	294,915
		----------	----------	----------	----------
Liabilities:
Creditors: Amounts falling due	11	(1,755)	-	(1,755)	(11,323)
within one year
		----------	----------	----------	----------
Net current assets or liabilities		102,672	175,745	278,417	283,592
		----------	----------	----------	----------
Total net assets or liabilities		102,672	493,806	596,478	616,913
		----------	----------	----------	----------
Funds of the charity
Restricted income funds	12	-	493,806	493,806	515,225
Unrestricted funds	12	102,672	-	102,672	101,688
		----------	----------	----------	----------
Total charity funds		102,672	493,806	596,478	616,913
		----------	----------	----------	----------

Approved by the Kirk Session at a meeting on 16 th Sept 2024 and signed on its behalf by

............................ Sid Buchanan

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS 31 December 2023

1. ACCOUNTING POLICIES

BASIS OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Ireland (FRS102) (effective 1 January 2015).

The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the congregation is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

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 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.

(i) Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when the congregation becomes entitled to the resources

(ii) Incoming resources with related expenditure

Where incoming resources have related expenditure (as with fundraising income) the incoming resources and related expenditure are reported gross in the SoFA.

(iii) Grants and donations

Grants and donations are only included in the SoFA when the congregation has unconditional entitlement to the resources.

(iv) Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

(v) Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

(vi) Gifts in kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS 31 December 2023

1. ACCOUNTING POLICIES (cont’d)

(vii) Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

(viii) Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

(ix) Investment income

This is included in the accounts when receivable.

(x) Investment gains and losses

This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

(xi) Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the congregation to pay out resources.

(xii) Governance costs

These are shown within charitable activities and include the costs of preparation and examination of accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

(xiii) Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS 31 December 2023

1. ACCOUNTING POLICIES (cont’d)

ASSETS

(xiv) Tangible Fixed Assets

Tangible fixed assets for use by charity are capitalised if they can be used for more than one year, and cost at least £2,500. They are valued at cost or, if gifted, at the value to the charity on receipt. Depreciation is recorded on all tangible fixed assets other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows

Buildings: - over 50 years Fixtures, fittings and equipment - over 10 years Motor Vehicles - over 4 years Computers, software and technical equipment - over 4 years

(xv) Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees’ best estimate of market value.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS 31 December 2023

2. DONATIONS AND LEGACIES

		Unrestricte d Funds	Restricted Funds		Total Funds 2023	Total Funds 2022
		£	£		£	£
Recorded giving:
Loose collections		1,352	-		1,352	1,113
Donations and gifts		97,127	45,061		142,188	136,190
Gift	Aid	20,517	7,346		27,863	26,225
		----------	----------		----------	----------
		118,996	52,407		171,403	164,248
		----------	----------		----------	----------
.	CHARITABLE ACTIVITIES
		Unrestricted Funds	Restricted Funds	Total Funds	2023 Total Funds	2022
		£	£	£	£
Fundraising events		-	1,825	1,825
		----------	----------	---------- ----------
		-	1,825	1,825
		----------	----------	---------- ----------

3. CHARITABLE ACTIVITIES

4. RAISING FUNDS

. RAISING FUNDS
	Unrestricte d Funds	Restricted	Funds	Total Funds 2023	Total Funds 2022
	£	£		£	£
FWO envelopes	1,320		-	1,320	1,650
	----------	----------		----------	----------
	1,320		-	1,320	1,650
	----------	----------		----------	----------

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS (cont’d) 31.December 2023

5. CHARITABLE ACTIVITIES

. CHARITABLE ACTIVITIES
	Unrestricte	d Funds	Restricted	Funds	Total Funds 2023		Total Funds 2022
	£		£		£		£
General Assembly Assessments	12,308			-	12,308		11,740
Presbytery fees		931		-	931		886
Ministry and support staff costs	44,095			-	44,095		45,449
Congregational running expenses	60,137			-	60,137		64,183
Donations to Missions, charities and
Youth			19,388		19,388		30,611
Church Property Repairs		-	33,315		33,315		15,923
Depreciation of Fixed Assets		-	15,260		15,260		20,189
Other Gifts Donations and expense		-		8,229	8,229		10,239
	----------		----------		----------		----------
	117,471		76,192		193,663		199,290
	----------		----------		----------		-----------
. EMPLOYEES
mployment Costs
					Funds	Funds
					Total 2023	Total	2022
					£	£
Wages and Salaries					54,182	64,660
Social Security Costs					5,713	5,608
Pension contributions					10,392	10,313
					----------	----------
					70,287	80,581
					----------	----------

6. EMPLOYEES Employment Costs

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS (cont’d) 31.December 2023

Number of Employees

The average number of employees, including the minister of the congregation, during the year was

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|||| |---|---|---| |Average number of employees|3|4| |---------- ----------|

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There were no employees in receipt of employee benefits in excess of £60,000.

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS (cont’d) 31.December 2023

7. PENSION COSTS

The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme (2009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employer’s pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and funding the scheme deficit.

The contributions made by the congregation during the year were

	Funds	Funds
	Total 2023	Total 2022
	£	£
Contributions	10,391	9,895
	----------	----------

The congregation operates a defined pension contribution policy for its employees. The scheme and its assets are held by an independent scheme manager. The pension charge represents the contributions due from the congregation during the year.

	£	£
Contributions	-	418
	----------	----------

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS (cont’d) 31.December 2023

8. TANGIBLE FIXED ASSETS

8. TANGIBLE FIXED ASSETS
	Land and Buildings	Fixtures and Fittings	Total
	£	£	£
Cost or valuation
At start of year	535,290	179,118	714,408
Additions	-	-	-
	----------	----------	----------
At end of year	535,290	179,118	714,408
	----------	----------	----------
Depreciation
At start of year	226,430	154,657	381,087
Provision for year	9,105	6,155	15,260
	----------	----------	----------
At end of year	235,535	160,812	396,347
	----------	----------	----------
Net Book Value
At start of year	308,860	24,461	333,321
	----------	----------	----------
At end of year	299,755	18,306	318,061
	----------	----------	----------
9. DEBTORS
		2023	2022
		£	£
Gift Aid Recoverable		27,863	26,173
Prepaid expenses		3,453	3,646
		----------	----------
		31,316	29,819
		======	======

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS (cont’d) 31.December 2023

10. CASH AT BANK AND IN HAND

10. CASH AT BANK AND IN HAND
	2023	2022
	£	£
Bank of Ireland current account (main)	79,142	85,898
Ulster Bank current account	90,049	79,519
First Trust current account	7,132	6,184
Bank of Ireland current account (build)	67,825	88,913
Church Organisation Funds	4,708	4,564
	----------	----------
	248,856	265,096
	======	======

11. CREDITORS: amount falling due within one year

	2023	2022
	£	£
Accrued Unpaid	1,755	11,323
	----------	----------
	1,755	11,323
	======	======

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS (cont’d)

31 December 2023

12. FUND BALANCES AND RECONCILIATION OF FUNDS

Fund	Balance at	Income	Expend.	Gains/	Transfer	Balance
	start			Losses		at end
	£	£	£	£	£	£
Unrestricted Funds
General Church account	101,688	118,996	117,471	-	(541)	102,672
	----------	----------	----------	----------	----------	----------
	101,688	118,996	117,471	-	(541)	102,672
	----------	----------	----------	----------	----------	----------
Restricted Funds
Development Fund	88,660	23,379	33,336	-	-	78,703
United Appeal	1,698	11,977	11,505	-	(26)	2,144
World Development	719	4,715	4,529	-	-	905
Tangible Assets	333,321	-	15,260	-	-	318,061
Various Bequests and Dons.	1,160	2,766	3,333	-	567	1,160
Youth Fund	85,103	2,998	100	-		88,001
Church Organisations	4,564	8,397	8,129	-	-	4,832
	----------	----------	----------	----------	----------	----------
	515,225	54,232	76,192	-	541	493,806
	----------	----------	----------	----------	----------	----------

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Harmony Hill PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland

NOTES TO THE ACCOUNTS (cont’d) 31 December 2023

13. CHURCH ORGANISATIONS

The church had 10 separate organisations responsible for their own finances. The Financial Statements reflect £9,521 received by the main church from these organisations to defer the costs incurred by the congregation in respect of those organisations.

Collectively the organisations had the following income and expenditure during the year:

	2023	2022
	£	£
Income (including gift aid)	8397	4,607
Expenditure	(8129)	(10,239)
	---------	---------
Surplus/(Deficit) in year	268	(5632)
Cash and bank balance at 31 December 2022	4,564	10,196
	---------	---------
Cash and bank balance at 31 December 2023	4,832	4,564

These activities and bank balances are reflected within the overall Financial Statements for 2023 and 2022.

14. RELATED PARTY TRANSACTION

One of the Trustees, the minister of the congregation received remuneration of £43,295 and expenses of £8,221 for acting in that capacity. Pension contributions of £10,391 were paid by the congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme (2009). None of the other trustees received any remuneration.

During the year the congregation contributed the following amounts to Funds of the General Assembly of the Presbyterian Church in Ireland a separate charity

£12,308 for congregational assessments £11,505 towards the United Appeal £4,529 towards the World Development Appeal

The congregation contributed £931 towards Presbytery Fees during the year

There were no other related party transactions.

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