2024-12-31-accounts

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 2024

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 2024, 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 (2024) 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

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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 goodwill 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, where possible, develop:

• To be an inter-generational church: To consider the potential for engagement with families with younger children, teenagers and with 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. During the 2024 year this area of our thinking has been increasingly shaped by a consideration of the demographics of the area around our church premises.

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 2024, 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 2024 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

• Young Adults’ 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

Charity Organisations:

Lambeg Players Drama Group

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

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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

Throughout 2024, the church family has come together for worship each Sunday morning at 11am as is their custom. It has been encouraging to see some more members return to gathered worship or resume more regular attendance at gathered worship. Throughout the year services have also continued to be livestreamed to accommodate those who, for a variety of reasons, might find themselves unable to attend worship Numbers attending worship have remained at a steady level of between 75-100 across the year. Key activities within church life are now taking place ‘in-person’, although one group continues to use a blend of ‘in-person’ and virtual approaches.

At 31 December 2024 there were 251 communicant members and 239 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 are unable, by reason of age or infirmity, 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.

In-person visitation remains the primary route for the delivery of pastoral care. Alongside this, the use of telephone ‘check-ins’ and of messaging apps to maintain regular contact and augment face-to-face visits has been recognised as helpful.

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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 2024 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 local African church context 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 care.

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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. Six Presbytery meetings have taken place in person, as normal throughout 2024.

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 2024 was held from 20th – 22nd June 2024 in Assembly Buildings.

Property

The main work carried out on church properties in 2024 was the external painting of the church premises, the fitting of new carpeting in the Welcome Area, the repair/resurfacing of outdoor steps, and the repurposing of a room as an additional small group meeting space.

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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 is available for 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. Activities included bible stories and prayer along with the craftwork, singing and playing games.

Go For IT

This is a Bible class, which is available each Sunday morning for 11 to 16-yearolds. Scripture Union material was used as a 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 met on a Sunday evening up until the end of October 2024. Flame stands for Following the Lord in all my Endeavours. Flame activities include bible studies, prayer, listening to Christian artists and learning from and encouraging each other’s journey of faith.

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.

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 2024, the group met in-person on the third Monday evening of the month. The group completed their series on 'Questions God Asks' and started a new series on the New Testament book of James.

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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 2024 year providing the opportunity to pray for the church family, our local context, and also global matters. In the second half of the 2024 year the prayer meeting moved from the Zoom platform to resume meeting in-person in a newly appointed room within the church. Attendance at the monthly prayer meeting ranged from 6-10 people.

Across the 2024 year a monthly Bible study was held on the third Tuesday evening of each month. In the 2024 year the Bible study group chose to begin exploring the book of Acts, seeking to see what might be learned, as ‘church’ today, from the birth and growth of the early church and also to draw down learning about how God equips His people to go out as ambassadors for Christ. For the first half of the 2024 year the Bible Study was held on a virtual platform, returning to meeting in-person in the autumn of 2024. Attendance at the monthly Bible study was consistent throughout the year at 8-10 people.

Throughout the 2024 year, the practice 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 has continued. From January to June 2024 this meeting time was used to engage with the Bible Society’s ‘The Bible Course’, deepening participants’ understanding of how the metanarrative of the Bible comes together. From September 2024 onward the Bible Society’s ‘Bible Book Club’ resources have shaped this meeting time, with participants reading a particular book of the Bible in preparation for the meeting and then learning together about its context and key themes alongside exploring how the teaching and themes contained therein might be applicable in the current cultural context and to their lives today. Attendance on Sunday evenings has ranged from 12-24 people, across a spectrum of age groups.

Presbyterian Women (PW)

PW met on the third Wednesday of each month from September to April 2023-24 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. We continued to raise funds throughout the year and donated to various charities including to our church towards the IT equipment in the Harold Gray Hall which we and others can now use to our benefit. We also supported our Special Home Project and Special Overseas Project for the year. 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.

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

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Harmony Hill Craft Group

We meet on a Thursday morning from 10.30 to 12.15 to enjoy fellowship and a cup of tea or coffee together.

Over the years we have provided various items for a number of charities - namely hats and blankets for maternity departments in hospitals, knitted teddies for the P S N I and the First Responders to the Ambulances, for distribution when on call-out visits. We have also supported the Cancer Centre and the International Meeting Point with a supply of knitted items.

Ladies of all ages are given a warm welcome, whether a knitter or not, and many friendships have been cemented here on a Thursday morning.

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 12 members, supplemented by additional singers on special occasions, such as the annual carol service. A small group of dedicated musicians provides accompaniment.

Worship Group

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

Parents and Toddlers (Mums and Tots)

The group met on Thursday mornings from 10.00 am to 12.00 throughout 2024. 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 preschool 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 2024 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.

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

HHPC TRUSTEES ANNUAL REPORT (cont’d)

Ladies Bowling Club

The Ladies Bowling Club met every Wednesday in 2024 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 2024 was presented with the Bowling cup at the end of year bowls lunch which was enjoyed by all.

Knitting, Crochet and Craft Group

This group increased its membership from 15 to 20 members during the year and continued to meet 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 168 contributors during the year [173 in previous year, 2023] donating a total of £89,766 (£85,916 in previous year, 2023).

Total comparable Income of the congregation during the year was £174,875 against £163,264 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 increasing.

Total expenditure increased from £179,622 in 2023 to £194,589 in 2024. The main reason for the increase in expenditure is a further catch up on property maintenance and an increase in giving to charities.

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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 Trustees believe it prudent – to hold cash reserves to the equivalent of 6 months normal expenditure (i.e. circa £75,000).

At the year-end, unrestricted cash reserves were £79,351

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 for Buildings and Development were £57,433,

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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 8[th] Sept 2025 and signed on its behalf by:

Rev Fiona Forbes 8[th] Sept 2025

Sid Buchanan 8[th] Sept 2025

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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 20[th] May 2025

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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 2024

	Notes	Unrestricted Funds	Restricted Funds	Total Funds 2024	Total Funds 2023
		£	£	£	£
Income and Endowments from:
Donations and legacies	2	124,080	58,299	182,379	171,403
Charitable activities	3	-	1,935	1,935	1,825
Bank interest		453	709	1,162	-
		----------	----------	----------	----------
Total		124,533	60,943	185,476	173,228
		----------	----------	----------	----------
Expenditure on:
Raising funds	4	1,372	-	1,372	1,320
Charitable activities	5	123,796	94,278	218,074	192,343
		----------	----------	----------	----------
Total		125,168	94,278	219,446	193,663
		----------	----------	----------	----------
Net Income / (expenditure)		(635)	(33,335)	(33,970)	(20,435)
		----------	----------	----------	----------
Transfers between funds		518	(518)	-	-
		----------	----------	----------	----------
Net movement in funds		(117)	(33,853)	(33,970)	(20,435)
Reconciliation of funds:
Total funds brought forward
as previously stated		102,672	493,806	596,478	616,913
Adjustment on restatement		-	-	-	-
		----------	---------	----------	----------
Total funds carried forward		102,555	459,953	562,508	596,478
		======	======	======	======

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

BALANCE SHEET As at 31 December 2024

ALANCE SHEET s at 31 December 2024
	Notes	Unrestricted Funds	Restricted Funds	Total Funds 2024	Total Funds 2023
		£	£	£	£
Fixed assets:
Tangible assets	8	-	303,147	303,147	318,061
		---------	----------	----------	----------
Total fixed assets		-	303,147	303,147	318,061
		----------	----------	----------	----------
Current assets
Debtors	9	25,164	8,301	33,465	31,316
Cash at bank and in hand	10	79,351	148,505	227,856	248,856
		----------	----------	----------	----------
Total current assets		104,515	156,806	261,321	280,172
		----------	----------	----------	----------
Liabilities:
Creditors: Amounts falling due	11	(1,960)	-	(1,960)	( 1,755)
within one year
		----------	----------	----------	----------
Net current assets or liabilities		102,555	156,806	259,361	278,417
		----------	----------	----------	----------
Total net assets or liabilities		102,555	459,953	562,508	596,478
		----------	----------	----------	----------
Funds of the charity
Restricted income funds	12	-	459,953	459,953	493,806
Unrestricted funds	12	102,555	-	102,555	102,672
		----------	----------	----------	----------
Total charity funds		102,555	459,953	562,508	596,478
		----------	----------	----------	----------

Approved by the Kirk Session at a meeting on 8[th] Sept 2025 and signed on its behalf by

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

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

Sid Buchanan

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

NOTES TO THE ACCOUNTS 31 December 2024

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 2024

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 2024

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 2024

2. DONATIONS AND LEGACIES

		Unrestricte d Funds	Restricted Funds		Total Funds 2024	Total Funds 2023
		£	£		£	£
Recorded giving:
Loose collections		2,449	-		2,449	1,352
Donations and gifts		100,467	50,122		150,589	142,188
Gift	Aid	21,164	8,177		29,341	27,863
		----------	----------		----------	----------
		124,080	58,299		182,379	171,403
		----------	----------		----------	----------
.	CHARITABLE ACTIVITIES
		Unrestricted Funds	Restricted Funds	Total Funds	2024 Total Funds	2023
		£	£	£	£
Fundraising events		-	1,935	1,935 1,825
		----------	----------	---------- ----------
		-	1,935	1,935 1,825
		----------	----------	---------- ----------

3. CHARITABLE ACTIVITIES

4. RAISING FUNDS

. RAISING FUNDS
	Unrestricte d Funds	Restricted	Funds	Total Funds 2024	Total Funds 2023
	£	£		£	£
FWO envelopes	1,372		-	1,372	1,320
	----------	----------		----------	----------
	1,372		-	1,372	1,320
	----------	----------		----------	----------

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

NOTES TO THE ACCOUNTS (cont’d) 31.December 2024

5. CHARITABLE ACTIVITIES

. CHARITABLE ACTIVITIES
	Unrestricte	d Funds	Restricted	Funds	Total Funds 2024		Total Funds 2023
	£		£		£		£
General Assembly Assessments	11,297			-	11,297		12,308
Presbytery fees		921		-	921		931
Ministry and support staff costs	46,150			-	46,150		44,095
Congregational running expenses	65,428			-	65,428		60,137
Donations to Missions, charities and
Youth			23,191		23,191		19,388
Church Property Repairs		-	45,891		45,891		33,315
Depreciation of Fixed Assets		-	14,924		14,924		15,260
Other Gifts Donations and expense		-	10,272		10,272		8,229
	----------		----------		----------		----------
	123796		94,278		218,074		193,663
	----------		----------		----------		-----------
. EMPLOYEES
mployment Costs
					Funds	Funds
					Total 2024	Total	2023
					£	£
Wages and Salaries					57,220	54,182
Social Security Costs					5,989	5,713
Pension contributions					10,910	10,392
					----------	----------
					74,119	70,287
					----------	----------

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 2024

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|3| |---------- ----------|

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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 2024

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 2024	Total 2023
	£	£
Contributions	10,910	10,391
	----------	----------

The congregation operated a defined pension contribution policy for its employees. The scheme and its assets are held by an independent scheme manager. No employees qualified for the scheme during the year.

	£	£
Contributions	-	-
	----------	----------

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

NOTES TO THE ACCOUNTS (cont’d) 31.December 2024

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	235,535	160,812	396347
Provision for year	9,105	5,819	14,924
	----------	----------	----------
At end of year	244,640	166,631	411,271
	----------	----------	----------
Net Book Value
At start of year	299,755	18,306	318,061
	----------	----------	----------
At end of year	290,650	12,487	303,137
	----------	----------	----------
9. DEBTORS
		2024	2023
		£	£
Gift Aid Recoverable		29,466	27,863
Prepaid expenses		3,999	3,453
		----------	----------
		33,465	31,316
		======	======

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

NOTES TO THE ACCOUNTS (cont’d) 31.December 2024

10. CASH AT BANK AND IN HAND
	2024	2023
	£	£
Bank of Ireland current account (main)	65,654	79,142
Ulster Bank Investment	90,000	-
Allied Irish Bank Investment	5,000	-
Ulster Bank current account	6,336	90,049
Allied Irish Bank current account	1,038	7,132
Allied Irish Bank Development Investment	50,000	-
Bank of Ireland current account (build)	6,406	67,825
Church Organisation Funds	3,422	4,708
	----------	----------
	227,856	248,856
	======	======

11. CREDITORS: amount falling due within one year

	2024	2023
	£	£
Accrued Unpaid	1,960	1,755
	----------	----------
	1,960	1,755
	======	======

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

NOTES TO THE ACCOUNTS (cont’d)

31 December 2024

12. FUND BALANCES AND RECONCILIATION OF FUNDS

Fund	Balance at	Income	Expend.	Gains/	Transfer	Balance
	start			Losses		at end
	£	£	£	£	£	£
Unrestricted Funds
General Church account	102,672	124,533	125,168	-	518	102,555
	----------	----------	----------	----------	----------	----------
	102,672	124,533	125,168	-	518	102,555
	----------	----------	----------	----------	----------	----------
Restricted Funds
Development Fund	78,703	29,256	45,891	-	-	62,068
United Appeal	2,144	13,291	13,026	-	8	2,417
World Development	905	4,826	4,795	-	-	936
Tangible Assets	318,061	-	14,924	-	-	303,137
Various Bequests and Dons.	1,160	3,662	4,270	-	(552)	-
Youth Fund	88,001	936	1,100	-	-	87,837
Church Organisations	4,832	8,972	10,272	-	26	3,558
	----------	----------	----------	----------	----------	----------
	493,806	60,943	94,278	-	518	459,953
	----------	----------	----------	----------	----------	----------

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

NOTES TO THE ACCOUNTS (cont’d) 31 December 2024

13. CHURCH ORGANISATIONS

The church had 10 separate organisations responsible for their own finances. The Financial Statements reflect £9,473 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:

	2024	2023
	£	£
Income (including gift aid received)	8,862	8,397
Expenditure	(10,272)	(8,129)
	---------	--------
Surplus/(Deficit) in year	(1,410)	268
Cash and bank balance at 31 December 2023	4,832	4,564
	---------	---------
Cash and bank balance at 31 December 2024	3,422	4,832

These activities and bank balances are reflected within the overall Financial Statements for 2024 and 2023 subject to accrued gift aid.

14. RELATED PARTY TRANSACTION

One of the Trustees, the minister of the congregation received remuneration of £45,460 and expenses of £8,067 for acting in that capacity. Pension contributions of £10,910 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

£11,297 for congregational assessments £13,026 towards the United Appeal £4,795 towards the World Development Appeal

The congregation contributed £921 towards Presbytery Fees during the year

There were no other related party transactions.

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