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:
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Sunday Club
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Bible Class
-
Parent and Toddlers
-
Craft Class
-
Boys’ Brigade and Girls’ Association
-
Discipleship Groups and Men’s Bible Study
-
Presbyterian Women / Circle of Friends
-
Children’s Drop-In
-
Messy Church
-
Kids’ Club
-
Youth Fellowship
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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Six areas of mission were recognised and teams set up to develop these. The areas were: Prayer, All - aged focus, Helping, Alive Church, Welcoming, Community focused.
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On February 11[th] a joint meeting of the Kirk Session and Committee was held and a small group was set up to investigate the options available for the middle building, which was in need of costly repairs. In the subsequent months this group visited other churches where similar problems had been experienced, in an attempt to ascertain the best way forward.
-
The Family and Outreach worker introduced several new initiatives, including a Drop-In Centre (for those at the upper stages of Primary School and the first years in secondary school) and a summer Bible School.
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The church continued to support Storehouse (a local charity which delivered free food to those in need). Food was donated by members of the congregation each Sunday and Monday and this was delivered the Storehouse central collection and distribution point. This charity was also supported through the collection of financial donations at the church’s Harvest Thanksgiving service.
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In March the old sound desk was gifted to the Central Hall in Bangor.
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A computer was gifted to the church by anonymous donation. This will be used at the sound desk.
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A very successful event to celebrate the Coronation of King Charles attracted between 500 and 600 members of the local community.
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The church’s Annual General Meeting was held in May.
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A CSSM outreach was held in conjunction with Ballycrochan Baptists and Silverbirch Evangelical Church. This took place in early August and several hundred children attended.
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A successful sea angling trip for men was organised in July.
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A joint meeting of Kirk Session and Committee was held in November to further develop an understanding of the problems associated with the middle building.
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Bill Aiken took on the role of Designated Officer for the congregation.
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Messy Church (five times a year) and Friday evening Kids’ Club (monthly) were enthusiastically attended by around 40 children of primary school age.
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The church was used as a hub for the Samaritan’s Purse charity so that Christmas shoeboxes could be collected and then transported overseas.
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Tray bakes were delivered to the staff of both Kilmaine and Ballymagee Primary Schools as an acknowledgement of the work they did in the community.
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Christmas gifts were distributed to those in the congregation who could no longer attend church services.
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A large Christmas tree was erected outside and a community carol service was held in early December.
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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 –
-
§ Parent and Toddlers offered a place where people from the local community could come with their children, interact with others, relax and socialize.
-
§ In the evenings a ‘Drop – In’ centre was established for primary school children.
Wednesday – Women’s Badminton Club meets weekly.
Wednesday / Thursday – Guides - provided a range of activities specifically catering for the interests of girls.
Wednesday / Thursday –
-
§ Approximately 60 members of the congregation were involved in a number of Discipleship Group.
-
§ An Alpha course was offered to members of the congregation. This was delivered by the Rev Alvin Little and his wife Linda.
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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