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2023-12-31-annual-report

Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

BALLYCROCHAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

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

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Ballycrochan Presbyterian Church

Charity Registration Number: NIC105230

BALLYCROCHAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT

The Trustees present their Annual Report and Financial Statements for the year ended 31st December 2023 including a Statement of Assets and Liabilities as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

Ballycrochan Congregation of the Presbyterian Church in Ireland

34a Silverbirch Road,

Bangor, Co. Down. Registered Charity in Northern Ireland (NIC105230)

CHARITY TRUSTEES

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

Rev. Mark Shaw Robert Larke
Bill Aiken BarryLowry
John Armstrong Angela Martin
Florence Blair Jim Patterson
Michael Brackenridge Brian Payne
Brian Gartland Evelyn Shaw
Maureen Greer Tom Shaw
Tom Henry Isobel Walker
BillyHyndman Pat Woods

PRINCIPAL OFFICE BEARERS

Minister Rev. MarkShaw
Clerk of Session Billy Hyndman
Treasurer Isobel Walker

INDEPENDENT EXAMINER

Mr Jack Crawford, FMAAC 8 Beverley Crescent Newtownards BT 23 7UN

BANKERS

First Trust 85 Main Street Bangor

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Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

SOLICITORS

Elizabeth Warden 92 Bowtown Road Newtownards BT23 8SL.

STRUCTURE AND MANAGEMENT

The Kirk Session

The charity trustees of the congregation are the members of its Kirk Session. Under the congregation’s governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.

The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held each month, occasionally with the exception of July and August. 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 (requiring one third or more of the votes cast to be elected) or by the Kirk Session (requiring two thirds or more of the votes cast to be elected).

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. Ballycrochan congregation of the Presbyterian Church has been assigned to the Ards 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.

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

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Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.

DESCRIPTION AND PURPOSE

The charitable purpose of the congregation is the advancement of religion. Ballycrochan, a congregation of the Presbyterian Church, is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable its members to play their part in fulfilling God’s mission to our world. The congregation’s mission is to love God, developing a family ethos and bless Bangor and beyond.

ACTIVITIES AND OBJECTIVES

The congregation met for worship every Sunday and visitors were welcome to join. The Sacrament of the Lord’s Supper was observed on several occasions during the year and all those who had been baptized and who had made a profession of faith in the Lord Jesus Christ were admitted to the Lord’s Supper. The congregation held regular Bible study meetings, both in person and on-line. In addition, when permitted, a wide range of organisations met. These included:

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

The congregation met for worship at least once per week on Sundays at 11am, and often on Sunday evenings at 7pm. Some members met on-line for fellowship, to study the scriptures and for prayer.

On the 31[st] of December 2023 there were 156 communicant members and 208 families connected with the congregations. The average weekly attendance at morning worship was approximately 90. During 2023 we continued to support our community through frequent emails, phone-calls and visits.

Pastoral care

Members of the congregation who were unable to attend church due to sickness or age were visited on a regular basis by the minister, elders or by one of the congregation’s pastoral visiting team.

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Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

Mission and outreach

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Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

A number of weekly events were also organised for the members of the congregation and others. These included a parents and toddlers’ group, Discipleship Groups and a Friday morning prayer group. There is also a very vibrant Playgroup under the auspices of the church. It meets daily and offers pre-school education.

The congregation supports the United Appeal for Mission, which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributed to the PCI annual World Development Appeal.

Presbytery

Our minister and one of the elders, Bill Aiken, represented Ballycrochan Presbyterian Church at the regular meetings of Presbytery. This provided an important link between the congregations and the wider structures of the church.

General Assembly

The congregation was represented at the 2023 General Assembly, in Belfast, by Bill Aiken.

Property

Numerous fund-raising events were held, ranging from Car Boot sales to soup lunches. New fire doors were installed in the Bradley Hall and the side entrance to the church. New LED lights were also installed in the church.

Organisations

Our buildings were well used by organisations throughout each week of the year:

Monday - The Boys’ and Girls’ Brigade provided a range of activities each week, including life skills, marching and Bible study.

Tuesday –

Wednesday – Women’s Badminton Club meets weekly.

Wednesday / Thursday – Guides - provided a range of activities specifically catering for the interests of girls.

Wednesday / Thursday –

Thursday The Bowling Club met in the church halls each Thursday evening. It catered

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Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

mainly for the older members of the congregation and was viewed as a social rather than a competitive activity.

Friday – The Friday Morning Prayer Group met to pray particularly for those in need in the congregation, the local community and beyond.

On the last Friday of each month Kids’ Club offered primary school children an opportunity to meet, have fun and learn more about God. On average between 30 and 40 children attended.

Sunday – During the weekly church service a Bible Class and Sunday Club (with approximately 15 members) met. The classes afforded the children an opportunity to learn more about God.

In addition, Monday – Friday, the Playgroup provided facilities for pre-school children, each morning.

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.

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).

The above benefits are delivered locally by the congregation and its members, or are facilitated through presbytery 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 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.

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Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.

FINANCIAL REVIEW

The congregation’s main source of income is members’ contributions including the Weekly Freewill Offering. There were 84 Freewill Offering contributors during 2023 donating a total of £ 69,620 compared with £68,262 in 2022. Total Income of the congregation during the year (excluding organisations) was £84,132 compared to £82,600 in 2022.

STATEMENT OF TRUSTEE RESPONSIBILITIES

The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice.

As the congregation’s total income does not exceed £250,000, the Trustees have elected under Section 64(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 taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Kirk Session at a meeting on 9th April, 2024 and signed on its behalf by:

Minister 9/4/24

Tom Henry 9/4/24

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Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

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

This independent report is included with the attached financial report. STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2019

Not
e
Unrestrict
ed
Funds
Restricte
d
Funds
Endowme
nt
Funds
Total
2018

Total
2019
£ £ £ £ £
Receipts
Donations and
legacies
2
Charitable activities 3
Other trading
activities
4
Investment Income 5
Other 6
---------- ---------- ---------- --------
--
----------
Sale of Investments
Sale of fixed assets
LoansReceived
---------- ---------- ---------- --------
--
----------
Total Receipts
---------- ---------- ---------- --------
--
----------
Payments
Raisingfunds 7
Charitable activities 8
Investment costs
Other 9
---------- ---------- ---------- --------
--
----------
Purchase of
Investments
Purchase of fixed
assets
Loan Repayments
---------- ---------- ---------- --------
--
----------
Total Payments
---------- ---------- ---------- --------
--
----------
Net receipts /
(payments)

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Ballycrochan Presbyterian Church

Charity Registration Number: NIC105230

Transfers between
funds
---------- ---------- ---------- --------
--
----------
Net movement in
funds
Funds brought
forward
---------- --------- ---------- --------
--
----------
Funds carried
forward
12
====== ====== ====== ====
==
======

STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2019

As at 31 December 2019

Unrestricte
d Funds
Restrict
ed
Funds
Endowme
nt Funds
Total
Funds
2018
Total
Funds
2019
£ £ £ £ £
Funds Reconciliation
Bank and Cash at start of
year
Net movement in funds
---------- ---------- ---------- ---------- ----------
Bank and Cash at end of
year
======- ======= ======= ======
=
======
=
Bank& Cash Balances
Bank Deposit Accounts
BankCurrent Accounts
Cash in Hand
---------- ----------
======
=
======
=
Other Assets
Fixed Assets–Note 10
•Church Premises
• Fixtures, Fittings &
Equipment
• Vehicles
Investments– Note11
Gift Aid receivable on

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Ballycrochan Presbyterian Church

Charity Registration Number: NIC105230

donations
Enter details of any other
assets
---------- ----------
======
=
======
=
Liabilities
Loans
Enter details of any other
liabilities
Other
---------- ----------
======
=
======
=

Approved by the Kirk Session at a meeting on 13/10/20 and signed on its behalf by

[Name] [Name]

[Date] [Date]

NOTES TO THE ACCOUNTS 31 December 2019

1. 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 receipts and payments basis.

FUND ACCOUNTING

Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.

Restricted funds comprise (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.

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Ballycrochan Presbyterian Church Charity Registration Number: NIC105230

2. DONATIONS AND LEGACIES

Unrestricte
d Funds
Restricted
Funds
Endowmen
t Funds
Total
2018

Total
2019
£ £ £ £ £
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and
bequest
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

NOTES TO THE ACCOUNTS 31 December 2019

3. CHARITABLE ACTIVITIES

Unrestricte
d Funds
Restricted
Funds
Endowmen
t Funds
Total
2018

Total
2019
£ £ £ £ £
Income from charitable
activities
Fees from weddings
andfunerals
Fundraising events
Membership fees
Grants
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

4. OTHER TRADING ACTIVITIES

Unrestricte
d Funds
Restricted
Funds
Endowmen
t Funds
Total
2018

Total
2019
£ £ £ £ £
Letting of premises
Tradingincome
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

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Ballycrochan Presbyterian Church

Charity Registration Number: NIC105230

5. INVESTMENT INCOME

Unrestricte
d Funds
Restricte
d Funds
Endowmen
t Funds
Total
2018

Total
2019
£ £ £ £ £
Deposit interest
General Investment Fund
Rents investment
properties
Other investment income
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

NOTES TO THE ACCOUNTS (cont’d) 31 December 2019

6. OTHER INCOME

Unrestricte
d Funds
Restricted
Funds
Endowment
Funds
Total
2018
Total
2019
£ £ £ £ £
Insurance claims
Other income
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

7. RAISING FUNDS

Unrestricte
d Funds
Restricted
Funds
Endowmen
t Funds
Total
2018
Total
2019
£ £ £ £ £
FWO envelopes
Fundraising events
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

8. CHARITABLE ACTIVITIES

Unrestricte Restricte Endowmen Total Total

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Ballycrochan Presbyterian Church

Charity Registration Number: NIC105230

d Funds d Funds t Funds 2018 2019
£ £ £ £ £
General Assembly
Assessments
Presbyteryfees
Ministry and support staff
costs
Congregational running
expenses
Donations to Missions and
charities
Governance costs
---------- ---------- ---------- ---------
-
----------
---------- ---------- ---------- ---------
-
----------

NOTES TO THE ACCOUNTS (cont’d) 31 December 2019

9. OTHER EXPENDITURE

Unrestricte
d Funds
Restricted
Funds
Endowmen
t Funds
Total
2018
Total
2019
£ £ £ £ £
Investment
properties
expenses
---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ----------

10. FIXED ASSETS

The congregation owns the Church premises situated at [address of property] and the associated fixtures, fittings, plant and machinery. These have an insurance value of £[enter amount at last renewal date].

11. INVESTMENTS

The congregation has the following investments. Amounts are shown at market valuation.

2018 2019
£ £
General Investment Fund
Property
Other investments

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Ballycrochan Presbyterian Church

Charity Registration Number: NIC105230

---------- ----------
---------- ----------

NOTES TO THE ACCOUNTS (cont’d) 31 December 2019

12. FUND BALANCES

Fund Balance
at start
Receipt
s
Payme
nt
Surplus
/
(Deficit)
Transfe
r
Balance
at end
£ £ £ £ £ £
Unrestricted
Funds
[Name of Fund]
[Name of Fund]
---------- ---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ---------- ----------
Restricted Funds
[Name of Fund]
[Name of Fund]
[Name of Fund]
[Name of Fund]
[Name of Fund]
---------- ---------- ---------- ---------- ---------- ----------
---------- ---------- ---------- ---------- ---------- ----------
Endowment Funds
[Name of Fund]
[Name of Fund]
[Name of Fund]
[Name of Fund]
[Name of Fund]
---------- ---------- ---------- ---------- ---------- ----------
---------- ----------- ----------- ----------- ----------- ----------
Total
---------- ---------- ---------- ---------- ---------- ----------

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