an ST COLUMBA'S 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 {NIC105238)
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustee5 present their Annual Report and Financial Statements for the year ended 31 December 2022 REFERENCE AND ADMINISTRATIVE DETAILS St Columba's congregation of the Presbyterian Church in Ireland 10 Killaney Avenue, Lisburn, BT28 IQU. Registered Charity in Northern Ireland {NIC105238) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustee5 at the date of this report were. Ellen Hillen Myrtle Ferguson Lexi Burrows Ronnie McAuley Rev Rodney Cameron Shirley Harrison PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Secretary Rev Rodney Cameron Ellen Hillen Valerie Nettieship Myrtle Ferguson INDEPENDENT EXAMINER Mccleary & Co Ltd Chartered Accountants Garvey Studi05 14 Longstone Street Lisburn BT28 ITP BANKERS Ulster Bank Ltd Bow Street
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Lisburn BT28 IBN TRUSTEES ANNUAL REPORT (conyd) SOLICITORS Carson McDowell LLP Murray House 14 Murray Street Belfast BTI 6DN STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the member5 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 ha5 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 con515ts 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 thatthe Moderator, the minister in active duty in the congregation. has no deliberative but only a casting vote. Stated meetings of the Kirk session are held on average 5 times per year-4 times in 2022 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. Mernbers are elected if they obtain two-thirds of those who vote.
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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 affair5 of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. St Columba's congregation of the 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 the congregation: Mr5 Ellen Hillen represents our 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, administrative 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 busine55. At the end of business it is dissolved. The membership of the General Assembly consi5t5 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. St Columba'5 congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, a5 a Reforrned 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 congregations mission purposes is as a congregation we commit ourselves to worship which puts God at the centre, opens us up to His love, faces us with our shortcomings and. making known His forgivenes5, frees us to grow through His grace.
Presbyter ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We commit ourselves to becoming a fellowship where we care for and encourage one another, using and developing the gifts that God has given us as we respond to His call to the young. an TRUSTEES ANNUAL REPORT {conYd) We commit ourselves to loving service to the community in which we are set, and to the world around us, Wltnessing to Christ, caring for a needy world, working for peace that God intends. and exercising a responsible stewardship for the environment. ACTIVITIES AND OBJECTIVES Church attendance and organisation attendance remained steady throughout 2022 despite ongoing concerns about Covid-19. The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrarnent of the Lords Supper is observed on four occasion5 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 holds regular bible study meetings and has a wide range of organisations including Presbyterian Women Afternoon Club Parent and Toddler Group Line Dancing Exercise Clas5 Kids Club Drop-in Coffee Morning Drop-in Lunch (Monthly) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.30am and 6.30pm. As well as our regular services during the year gave thanks forfaithful services and sought to comfort those who had been bereaved during the year.
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) At 31 December 2022 there were 51 communicant members and 170 families connected with the congregation. The average weekly attendance at morning worship is 45. 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, elders or by one of the congregation's pastoral visitors. Mission and outreach Post Covid-19 restrictions. the congregation has been sharing God's word to the local community through: Door Step Ministry - The pastoral care team continue to build on the door-step ministry started during lock-down with regular visits to housebound and those in need. Gift packs which include a spiritual message in the form of a reflection" or a pamphlet or book is given along with the church magazine and a gift of food or flowers. Annual Harvest Appeal- Donations to the local food bank were provided to help local families in need. This was continued through the year when a specific need was required. Annual Christmas Gift Appeal- 32 gift parcels were given to the local Simon Community for each resident in support of those who are temporarily homeless. Food Hampers were distributed to young families in need within the local community. Lisburn Food-Bank were provided with a large donation of food and household items. In conjunction with Salt Factory Sports, a children's outreach programme ran on Thursday evenings with up to 30 children attending each week. We made financial contributions to: World Development Appeal Earl Haig Fund Christian Aid Moderators Appeal for the Ukraine Crisis.
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) The congregation support5 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 5UPPOrt for the upkeep of church premises, assists with the running costs of Union Theological College, the Church'5 training college for ministry students, and financially support5 congregations in the areas of worship. discipleship, global mission, outreach, leadership and pastoral care. In 2021, St Columba's successfully reached their target set by Presbytery. Presbytery The congregation was represented at the regular meetings of Presbytery by Rev Rodney Cameron, our minister and Mrs Shirley Harrison. This provides an important link between the congregation and the wider structures of the church. General Assembly The minister and elder, Mrs Shirley Harrison attended the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Building5, Belfast, in June. Property Church Buildings: The exterior of the Church Buildings was painted in Spring 2022. Continued upkeep of gardens and external areas are ongoing. Manse: Day to day upkeep and maintenance. Organisations Post pandemic all organisation resumed in 2022. Children'5 ministry (Sunday School) is delivered on a Thursday evening through the Kids Club initiative which is run in conjunction with Salt Factory Sports. This allows us to reach children in the community that would not be in attendance on a Sunday.
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) PW met on the 2nd Tuesday of the month with an average attendance of 15. Guest speakers included the PW President and a retired deaconess from PCI. The group led Sunday morning worship on Mothering Sunday and hosted the annual Christmas Carol service attended by visitors from other PW groups in the Li5burn area. The afternoon club meets alternative Wednesday afternoons with approx. 12 regular attendees. The club is open to anyone in the local community and the ladies enjoy visiting speakers; quizzes; bring & buy sales and cinema outings. The group go on at least 2 trips per year. The Mid-week bible study meets on a Wednesday night and gives people the opportunity to study and discuss scripture. At least half an hour is set aside for prayer, where the group bring specific people and situation5 before God. Throughout the year we hold a series of 6- 8 week bible studies which are open to all. The Kids Club runs during school term time and meets on Thursday evenings for Primary School age children. Attendance ranges from 15 - 30 children, who participate in games, share in a Bible reading, and complete a related artivity sheet. A Parent and Toddler group commenced in September in conjunction with Bryson Care and is attended by mothers and grandmothers from within the church and from the local community. It runs every Friday morning and ha5 opened up a new opportunity forthe church to connett with young families. Weekly Drop-in and Monthly Lunch is an opportunity to reach out to church members and the wider community. Regular attendance has resulted in new friendships forged and during this periods of austerity, has provided a warm space for people to meet. 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.
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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 centr31 resources in almost 311 cases. Public access is made known through the use of noticeb02rds, printed material, press advertisement. websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the serrfices 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 individua15 that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastor31 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 Commissions Public benefit requirement statutory guidance.
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance. TRUSTEES ANNUAL REPORT (conYd} FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 83 families contributing during the year (92 families in previous year) donating a total of £34,912 i£a4,942 in previous year) Total Income of the congregation during the year was £66,900 compared to £62,006 in the previous year. Total expendrture increased from £66,816 in 2021 to £69,314 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) 2008 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 forthe prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on 10 May 2023 and signed on its behalf by Rev Rodney Cameron Ellen Hillen 10 May 2023 10 May 2023 10
an ST COLUMBA'S CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND INDEPENDENT EXAMINERS REPORT I report on the accounts for the year ended 31 December 2022 set out on pages twelve to seventeen. Respective responsibilities of trustees and examiner The charity's trustees 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 to follow the procedures laid down in the General Directions given by the Charity Commission {under Section 6519){bl of the Charitie5 Act),. and to state whether particular matters have come to my attention. Basi5 of the 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 Charities Commission for Northern Ireland under section 6519)(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 record5. It also included consideration of any unusual items of disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matter5. My role 15 to State whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act. 2. That the account5 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. 11
an ST COLUMBA'5 CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND INDEPENDENT EXAMINERS REPORT (convd) Independent examiner's Statement I have completed my examination and have no concerns in respect of the matters (l) 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. John eary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP 10 May 2023 12
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) forthe year ended 31 December 2022 Note Unrestricted Funds Restricted Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Investment Income Other 42,678 10,723 13,418 19 53,401 13,418 80 56,554 5,393 59 61 Total Receipts 42,739 24,160 66,899 62,006 Payments Raising funds Charitable activities 300 47,613 300 69,011 420 66,396 21,398 Total Payments 47,913 21,398 69,311 66,816 Net receipts / (payments) Transfers between funds (5,1741 {9) 2,762 {2,412) (4,810) Net movement in funds Funds brought forward (5,183) 44,715 2,771 16,679 (2,412) 61,394 14,810) 66.204 Funds carried forward 39,532 19,450 58,982 61,394 13
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASS5 AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Total Funds Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 44,715 16,679 61,394 66,204 {5,183) 2,771 (2,412) (4,810) Bank and Cash at end of year 39,532 19,450 58,982 61,394 Bank & Cash Balances Bank Accounts Cash in Hand 58,957 25 61,359 35 58,982 61,394 Approved by the Kirk Session and signed on its behalf by Rev Rodney Cameron Ellen Hillen 10th May 2023 10th May 2023 14
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ending 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 receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation'5 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 la) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donation5 or grants for a specific congregational attivity 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 basi5. Unrestricted fund5 are income funds which are to be spent on the congregation'5 general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restrirted Funds Total 2022 Total 2021 Recorded giving- FWO Loose collections Donations and gifts Gift Aid 34,912 226 4,281 39,193 226 6.927 7,055 39,897 328 7.927 8,402 6,442 7,055 42,678 10,723 53,401 56,554 15
an 5T COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ending 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2022 Total 2021 Income from charitable activities Organisation income Fundraising events Member5, dues Grants 393 12,355 393 12,355 598 3,387 670 670 1,420 13,418 13,418 5,393 INVESTMENT INCOME Unrestricted Funds Restricted Funds Total 2022 Total 2021 Deposit interest 61 19 80 59 61 19 80 59 OTHER INCOME Unrestricted Funds Restricted Funds Total 2022 Total 2021 Other income 16
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ending 31 December 2022 RAISING FUNDS Unrestrirted Funds Restrirted Funds Total 2022 Total 2021 FWO envelopes 300 300 420 300 300 420 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 4,557 4,557 4,457 608 29,917 608 29,917 399 29,257 11,541 14,669 26,210 22,508 6,729 6.729 8.809 990 990 966 47,613 21,398 69,011 66,396 17
an 5r COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Forthe year ending 31 Decernber 2022 FIXED ASSETS The congregation owns the Church premises situated at Killaney Avenue, Old Warren, Lisburn and the manse situated at Knightsbridge, Lisburn and the associated fixtures, fittings, plant and machinery. These have an insurance value of £2,099,471 atlast renewal date 31 October 2022. FUND BALANCES Fund Balance at start Receipts Payment Transfer Balance at end Unrestricted Funds General fund 44,715 42,739 147,913} {9) 39,532 44,715 42,739 (47,913) 19) 39,532 Restricted Funds Building Fund United Appeal Presbyterian Women Queen's Jubilee Special Collections Youth Council Youth Club Afternoon Club Computer Club 15,100 503 625 17,394 113,987) 3,088 (3,510) 950 {1,156) 670 {679} 1,715 (1,715) (15) 18,507 81 419 133 134 184 118 134 191 343 {336) 16,679 24.160 {21,398} 19.450 Total 61.394 66,899 169,311) 58,982 18