an ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC105238)
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 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 trustees 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 Nettleship Myrtle Fergu50n INDEPENDENT EXAMINER Mccleary & Co Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisbu rn BT28 ITP BANKERS Ulster Bank Ltd Bow Street Lisburn BT28 IBN
an 5T COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Member5 of the Kirk Session are ex-officio members of the Congreg3tional Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held on average 5 times per year- 4 times in 2023. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.
an ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of 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. 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.. Mrs 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 business. At the end of business it 15 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. St Columba's 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 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, open5 U5 UP to His love, faces us with our shortcomings and, making known His forgivenes5, frees us to grow through His grace. We commit ourselve5 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 ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) We commit ourselves to loving service to the community in which we are set, and to the world around us, witnessing to Christ, caring for a needy world, working for peace that God intends, and exercising a responsible stewardship for the environment. ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on four 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 holds regular bible study meetings and has a wide range of organisations including Presbyterian Women Afternoon Club Parent and Toddler Group Line Dancing Exercise Class Kids Club Stitch and Enrich 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. As well as our regular services during the year, we gave thanks for faithful services and sought to comfort those who had been bereaved during the year.
Presbyter an ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) At 31 December 2023 there were 42 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 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 visit5 to housebound and those in need. Gift packs which include 3 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 flower5. 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 - Donations were placed on a Christmas Tree and all proceeds were divided over the Moderators Appeal, and a benevolent fund to support prisoner needs such as person31 items for prison visits, and any other needs required in the community. In conjunction with Salt Factory Sports, a children's outreach programme ran on Thursday evenings with up to 30 children attending each week. This included a Holiday Bible Club for a week during July 2023. We made financial contributions to".- World Development Appeal Earl Haig Fund Christian Aid Moderators Appeal for the Turkey Earthquake.
an ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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, assists with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. In In 2023, St Columba'5 donated £3,100. Presbytery The congregation was represented at the regular meetings of Presbytery by Rev Rodney Cameron, our minister and Mr Ronnie McAuley. This provides an important link between the congregation and the wider structure5 of the church. General Assembly The minister and elder, Mr Ronnie McAuley attended the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June 2023 Property Church Buildings: The refurbishment of the floor in the Main Hall was completed. A replacement boiler was purchased. Continued upkeep of gardens and external areas are ongoing. Manse.. Removal of overgrown trees. Day to day upkeep and maintenance. Organisations Children's 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.
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PW meet 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 Lisburn area. The Afternoon Club and Stitch and Enrich meet 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 situations 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. The Parent and Toddler group in conjunction with Bryson Care is attended by mothers and grandmothers from within the church and from the local community. It runs every Friday morning and has opened up a new opportunity for the church to connect 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.
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN 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 a5 Set out in the Bible and in the Church's subordinate standards {the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need {including the sick, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and Social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Mi55ionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, Other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an ST COLUMBA'S 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 73 families contributing during the year (83 families in previous year) donating a total of £33,9921£34,912 in previous yearl Total Income of the congregation during the year was £66,851 compared to £66,899 in the previou5 year. Total expenditure increased from £69,311 in 2022 to £72,285 in 2023. 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'5 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 a150 responsible for safeguarding the assets of the congregation and hence for taking reasonable step5 for the prevention and detection of fraud and other irregu larities, Approved by the Kirk Session at a meeting on 2 May 2024 and signed on its behalf by RevR ney Cameron Ellen Hillen 2 May 2024 2 May 2024
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND INDEPENDENT EXAMINERS REPORT I report on the accounts for the year ended 31 December 2023 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 procedure5 laid down in the General Directions given by the Charity Commission (under Section 65(9){b) of the Charities Act),. and to state whether particular matter5 have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination wa5 carried out in accordance with the general directions given by the Charities Commission for Northern Ireland under section 65(91(bl of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items of disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to 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 accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirement5 of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. 10
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND INDEPENDENT EXAMINERS REPORT (cont'd) Independent examiner's statement I have completed my examination and have no concern5 in respect of the matters (11 to14} 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 Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP 2 May 2024 11
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY {Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Funds Restricted Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Investment Income 42,210 300 385 9,712 14,017 227 51,922 14,317 612 53,401 13,418 80 Total Receipts 42,895 23,956 66,851 66,899 Payments Raising funds Charitable activities 295 52,238 295 71,990 300 69,011 19,752 Total Payments 52,533 19,752 72,285 69,311 Net receipt5 / (payments) Transfers between funds 19,638} 230 4,204 (2301 (5,434} {2,412) Net movement in funds Funds brought forward (9,408) 39,532 3,974 19,450 (5,434} 58,982 {2,412) 61,394 Funds carried forward 30,124 23,424 53,548 58,982 12
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Total Funds Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 39,532 {9,408) 19,450 3,974 58,982 (5,4341 61,394 12,412) Bank and Cash at end of year 30,124 23,424 53,548 58,982 Bank & Cash Balances Bank Accounts Cash in Hand 53,300 248 58,957 25 53,548 58,982 Approved by the Kirk Session and signed on its behalf by £4 Rev Rodney Cameron Ellen Hillen 2 May 2024 2 May 2024 13
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ending 31 December 2023 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 (bl 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. DONATIONS AND LEGACIES Unrestricted Funds Restricted Total 2023 Total 2022 Funds Recorded giving: FWO Loose collections Donation5 and gifts Gift Aid 33,992 209 650 7,359 4,399 30 5,283 38,391 239 5,933 7,359 39,193 226 6,927 7,055 42,210 9,712 51,922 53,401 14
an ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ending 31 December 2023 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2023 Total 2022 Income from charitable activities Organisation income Fundraising events Miscellaneous income Grants 778 12,432 807 778 12,432 1,107 393 12,355 300 670 300 14,017 14,317 13,418 INVESTMENT INCOME Unrestricted Funds Restricted Funds Total 2023 Total 2022 Deposit interest 385 227 612 80 385 227 612 80 RAISING FUNDS Unrestricted Funds Restricted Funds Total 2023 Total 2022 FWO envelopes 295 295 300 295 295 300 15
an ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ending 31 December 2023 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to missions and charities Governance costs 4,785 629 32,139 10,288 3,377 1,020 4,785 629 32,139 23,900 9,517 1,020 4,557 608 29,917 26,210 6,729 990 13,612 6,140 52,238 19,752 71,990 69,011 FIXED ASSETS The congregation owns the Church premises Sltuated at Killaney Avenue, Old Warren, Lisburn and the manse situated at Knightsbridge, Lisburn and the associated fixtures, fitting5, plant and machinery. These have an insurance value of £2,256,932 at last renewal date 31 October 2023. 16
an ST COLUMBA'S CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNT5 For the year ending 31 December 2023 FUND BALANCES Fund Balance at start Receipts Payment Transfer Balance at end Unrestricted Funds General Fund 39,532 42,895 (52,533) 230 30,124 39,532 42,895 {52,533) 230 30,124 Restricted Funds Building Fund United Appeal Presbyterian Women Special Collections Youth Council Youth Club Afternoon Club Stitch and Enrich 18,507 81 419 16,658 (12,945) 3,103 13,164) 2,090 (1,8801 1,325 (1,325) 116} 134 22,354 20 549 {801 118 134 191 103 {134) {801 (70) 452 327 1370) 152) 193 205 19,450 23,956 119,752} (2301 23,424 Total 58,982 66,851 (72,285) 53,548 17