FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC105183)
FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 Dember 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS FIRST DRUMBANAGHER AND JERRErfspASS congregation of the Presbyterian Church in Ireland based at Kilmonaghan Road Jerrettspass Newry Co Armagh BT35 6QD Registered Charity in Northem Ireland (NIC105183) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were.. - Rev Jamie Maquire Mr George Moffett Mr Raymond Mccomick Mr Bobby Hamilton Mr Danny Kennedy PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Jamie Maguire Mr George Moffett Mr George Moffett INDEPENDENT EXAMINER Mr Andrew Laverty BANKERS Danske Bank, 58 Hill Street, Newry, Co Down, BT34 1AR Bank of Ireland, 12 Trevor Hill, Newry, Co Down, BT34 1 DT Progressive Building Society, 3 Market Place, Lisburn, Co Antrim, BT28 1AN Frontier Credit Union, 3 Millbrook Villas, Newry, Co Down, BT34 1 PU SOLICITORS Fisher and Fisher Solicitors, John Mitchel Place, Newry, Co Down, BT34 2BS
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and seNice in the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal votes at meetings, expt that the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year. To be chosen for the Offi 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 governan 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. First Drumbanagher and Jerrettspass congregation of the Presbyterian Church has been assigned to the Newry Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. The General Assembly met in person in June 2022. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. First Drumbanagher and Jerrettspass congregation-of the Presb5rterian Church is congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregation's mission purposes is by the gra of God, to help people of all ages become fully devoted followers of Jesus Christ, Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which: is increasingly characterised by love for God, and love and conrn for others; is committed to the historic Christian gospel as revealed in the Bible. is relevant to people of this time and pla. The congregation aims to live out its Mission and Vision as a family of God's people by being: A Covenant Community: where our relationships are rooted in the promises of God by living faithfully toward him and toward one another An Intergenerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward Looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practi.
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's Supper is observed on three occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation is a linked congregation with Kingsmills Presbyterian Church. A number of the organisations within the church are shared organisations with meetings alternating monthly between the two congregations. The range of individual and linked organisations are listed below and include: Sunday School - (stand alone for First Drumbanagher and Jerrettspass congregation); Mid-week - Ooint organisation with Kingsmills congregation). Presbyterian Women (PW) - tioint organisation with Kingsmills congregation). ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.00pm. During the week from October to April the mid-week meeting provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. At 31 December 2022 there were 83 communicant members and 65 families connected with the congregations. The average weekly attendance at Sunday morning worship was 60. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister or elders. Mission and outreach At a local level the congregation encourages members of the local community not connected to the church to attend services and church functions. This is most notable during the annual Holiday Bible Club in June which in 2022 was joined with Kingsmills congregation. The congregation supports the United Appeal for Mission which is a ntral fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation donated £2,863 to the United Appeal in 2022. The congregation also contributes to the denomination's annual World Development Appeal and in 2022 donated £686. In response to the war in Ukraine, the congregation held a special collection and £1430 was collected and donated. In 2022 the congregation also donated £780 to the Presbyterian Children's Society
Presbytery The congregation was represented at the meetings of Presbytery during 2022 by the Minister, Rev J Maguire and one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The General Assembly met in person in June 2022. Property During 2022 external work to the Manse grounds and refurbishment of an old barn at the Manse was completed. Organisations Sunday School - the Sunday School meets each Sunday morning from September to June at 11.00 and concludes prior to the start of the morning service at 12 noon. Fourteen children from pre-school to P7 attended Sunday School during 2022 and were led by 3 teachers. At Sunday School the children learn catechisms and bible stories. Mid-week - The Mid-week is a joint organisation with Kingsmills congregation. Meetings normally take pla from October to April each Tuesday evening from 8.00pm - 9.00pm and are held in the respective Church Halls of each congregation. The Mid-week provides a time for bible study and prayer and guest speakers attend, once per month. The average attendance at the Mid-week meeting is 20. Presbyterian Women (PW) - The PW is a joint organisation with Kingsmills congregation. Meetings are held monthly (Wednesday of each month) from 8.00pm to 10.00pm from October to May and are held in the respective Church Halls of each congregation. A different speaker is normally invited to speak at each meeting and on an agreed topic and the meeting concludes with supper. PW meetings resumed in 2022 following Covid and average attendance at meetings is 20. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and stsndards 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 aCsS is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefrts 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 re1ve 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 seNices are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 53 families contributing during the year, (52 in previous year), donating a total of £30,361 , (£31,866 in 2021) Total income of the congregation during the year was £106,372 compared to £69,516 in the previous year, an increase of £36,856. This increase in income was largely due to the draw down of a loan for £30,000 from the Presbyterian Church's Crescent Fund Loan and an increase in giving to collections, missions and the Ukraine Appeal. The Crescent Fund loan was taken out to enable the barn at the Manse to be refurbished and external yard works around the Manse to be completed. Total expenditure in 2022 increased from £63,470 in 2021 to £69,144. This increase is accounted for by increases in running costs and repayments to the Crescent Fund loan to the value of £4,618. The main item of expenditure beyond normal running costs was the refurbishment of the barn at the Manse. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations, total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on 28 October 2023 and signed on its behalf by Name: Mr George Moffett Date.. 28110123 Name: Rev Jamie Maguire Date: 28110123 4*-Y
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022 N Unrestricted Restrict Endowmen Funds Total 2022 Total 2021 Funds Funds Receipts Donations and legacies Charitable Activities Other Trading Activities Other income 36,058 30,065 66,124 61,425 2,548 82 7,483 135 10,032 217 8,043 48 38,689 37,684 76,372 69,516 Sale of Investments Sale of fixed assets Loans ReiVed 30,000 30,000 Total Receipts 38,689 67,684 106,372 69,516 Payments Expenses Charitable activities Other Expenditure 235 30,864 40 33,388 275 64,252 221 56,059 7,190 31,098 33,428 64,526 63,470 Purchase of Investments Purchase of fixed assets Loan Repayments 4,618 Total Payments 31,098 38,046 69,144 63,470 Net receipts l (payments) Transfers between funds 7,590 (1,240) 29,638 1,240 37,228 6,046 151 Net movement in funds 6,350 30,878 37,228 6,195
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 30,583 6,350 23,401 30,878 10,413 197 64,397 37,425 58,018 6,388 Bank and Cash at end of year 36,933 54,279 10,610 101,822 64,406 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 10,610 91,212 10,413 53,993 36,933 54,279 101,822 64,406 Other Assets Fixed Assets - Note 10 Church Premises Fixtures, Fittings & Equipment Gift Aid receivable on donations Liabilities Loans Other 30,000 30,000 Approved by the Kirk Session at a meeting on 28 October 2023 and signed on its behalf by Name: Rev Jamie Maguire Date: 28110123 Name: Mr George Moffett Date. 28110123
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE RESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a reiptS and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (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 balans, 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. DONATIONS AND LEGACIES Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Recorded giving.. Loose collections Donations and grfts Gift Aid Legacies and bequest 30,361 530 100 4,386 681 21,907 175 52,268 705 100 7,358 5,693 53,291 379 100 7,059 596 2,971 5,012 36,058 30,065 66,124 61,425
FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Income from charitable activities Fundraising events Membership fees Grants 4. OTHER TRADING ACTIVITIES Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Letting of land Graveyard Charges Sale of scrap metal Contribution from Kingsmills to House rental costs for Minister Grft Aid to Property Account Kingsmills Share of Expenses Pulpit supply 1023 650 153 1,176 650 1,086 3,200 45 7,330 7,330 2,635 1,077 760 115 760 115 2,548 7,484 12,634 8,043 5. INVESTMENT INCOME Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment properties Other investment income FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2022
OTHER INCOME Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Crescent Loan Other income - bank interest 30,000 135 30,000 217 82 48 82 30.135 30,217 48 TOTAL INCOME: 38,689 67,684 108,975 69,516 RAISING FUNDS Unrestricted Restricted Endowment Funds Funds Funds Totsl 2022 Total 2021 FWO envelopes Property Account envelopes 235 235 40 221 40 235 40 275 221 CHARITABLE ACTIVITIES Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Bank fees Transfer from General to Property Donations Missions and charities 20,727 314 1,615 8,096 112 20,727 314 1,615 35,496 112 20,092 211 3,087 28,429 99 150 27,400 5,988 5,988 3,991 30,864 33,388 64,252 56,059
FIRST DRUMBANAGHER AND JERRETTSPASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER EXPENDITURE Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Crescent Loan repayments Audio screens and projector Electric Piano 4,618 4,618 5,040 2,150 4,618 4,618 7,190 Total Expenditure 31,098 38,046 69,144 63,470 10. FIXED ASSETS The congregation owns the Church premises situated at Kilmonaghan Road, Jerrettspass, the Church Hall at Tandragee Road, Jerrettspass and the Manse at 7 Carrickovaddy Road, Jerrettspass and the associated fixtures, fittings, plant and machinery. These had an insurance st value of £2,634,059 at 31 October 2022 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. Total 2022 Total 2021 General Investment Fund Property Other investments 10,610 10,413 10,610 10,413
FIRST DRUMBANAGHER AND JERRErrspASS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 12. FUND BALANCES Fund Balance Receipts Payment Surplus l Transfer at start (Deficit) Balance at end Unrestricted Funds General Account 30,583 38,689 31,099 7.590 (1,240) 36,933 30,583 38,689 31,099 7,590 (1,240) 36,933 Restricted Funds 23,401 67,684 38,046 29,638 1,240 54,279 23,401 67,684 38,046 29,638 1,240 54,279 Endowment Funds HSBC Progressive Progressive 1,319 2,149 6,945 197 1,516 2,149 6,945 10,413 10,610 Total 64,397 106,373 69,145 37,425 101,822