an St Columba's Presbyterian Church a Congregation of the Presbyterian Church in Ireland Trustees, Annual Report and Financial Statements for the year ended 31 December 2024 Registered with the Charity Commission for Northern Ireland NIC 105238
St Columba's Presbyterian Church A Congregation of The Presbyterian Church in Ireland an TRUSTEES, ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024. Reference and administrative details Address.. 10 Killaney Avenue. Lisburn, BT28 IQU Registered Charity Number NIC 105238 Charity Trustees Rev Rodney Cameron Ellen Hillen Myrtle Ferguson Ronnie McAuley Shirley Harrison Lexi Burrows Prin¢ipal Office Bearers Minister Rev Rodney Cameron Clerk of Session Ellen Hillen Treasurer Valerie Nettleship Independent Examiner John Mccleary FCA Mccleary & Co Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn BT28 ITP Page 2
St Columba's presbYtean Church A Congregation of The Presbyterian Church in Ireland Presbyter an TRUSTEES. ANNUAL REPORT (continued) Banker5 Ulster Bank Ltd Bow Street Lisburn BT28 IBN 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 witne55 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 propertv belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, Speak and exercise equal votes at meeting5, 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- 5 times in 2024. 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. Member5 are elected if they obtain 0-third$ of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation 15 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'5 congregation of the Presbyterian Church has been assigned to the Dromore Presbytery of the Presbyterian Church In Ireland. The membership of the Presbytery con515ts 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 Myrtle Ferguson represents our congregation. Page 3
St Columba's Presbyterian Church A ConEregation ofThe Presbyterian Church in Ireland an TRUSTEES. ANNUAL REPORT (continued) 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 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. 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 Scripture5 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 forgiveness, frees us to grow through His grace. 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. We commit ourselve5 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. AcfiviTIES 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 Je5U5 Christ are admitted to the Lord's Supper. The congregation hold5 regular bible study meeting5 and has a wide range of organisations including: Presbyterlan 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. Additional regular group prayer time is within weekly bible studv/Easter 12 prayer vigll. At 31 December 2024 there were 40 communicant members and 169 families connected with the congregation. The average weekly attendance at morning worship is 45. Page 4
St Columba's Presbyterian Church A Congregation of The Presbyterian Church in Ireland an TRUSTEES, ANNUAL REPORT (continued) 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 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- 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 personal item5 for prison visits, and any other needs required in the community. In conjunrtion 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 durlng July 2024. We made financial contributions to: Tear Fund Earl Haig Fund Christian Aid 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 denominational basis beyond what the congregation could do on it's own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assist5 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 2024, St Columba's donated £3,490. Presbytery The congregation was represented at the regular meetings of Presbytery by Rev Rodney Cameron. our minister and Mrs Myrtle Ferguson. This provides an important link between the congregation and the wider structures of the church. General Assembly The minister and elder, Mrs Myrtle Fergu50n attended the meeting of the General Assembly of the Presbyterian Church in Ireland held in A55embly Buildings. Belfast, in June 2024. Page 5
Sl Columba'5 Presbyterian Church A Congregation of The Presbyterian Church in Ireland an TRUSTEES. ANNUAL REPORT (continued) Property Church Buildings.. A replacementwooden shed was purchased for the courtyard. Continued upkeep of gardens and external areas are ongoing. Manse: Dayto 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. 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 meet alternative Wednesday afternoons with approx. 12 regular attendees. The club 15 open to anyone in the local community and the ladies enJoy visiting speakers, quizzes and bring & buy sales. The group dine out on 2 occasions during the year. Stitch and Enrich meet on alternative Wednesday afternoons and membership includes church members and members of the community. The group undertake knitting/crocheting projects that support overseas and home missions work as well as supporting the outreach work within the local community. The Mid-week bible study meets on a Wednesday night and give5 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 activity sheet. The Parent and Toddler group in conjunction with Bryson Care wa5 attended by mother5 and grandmothers from within the church and from the local community. It operated on Friday mornings and opened up a new opportunity for the church to connect with young familie5. Weekly Drop-in and Monthly Lunch is an opportunity to reach out to church member5 and the wider community- Regular attendance has resulted in new friendships forged and during thi5 period of austerity, ha5 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, 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. Page6
St Columba's Presbyterian Church A Congregation otThe Presbyterian Church in Irelan(J an TRUSTEES, ANNUAL REPORT (continued) 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 central resources in almost all cases. Public access is made known through the use of noticeboards. printed material, press advertisement. webslte5, 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, 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 ¢haritable 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 Commi55ions Public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 78 families contributing during the year173 families in previous year) donating a total of £36,6941£33,992 in previous yearl. Total Income of the congregation during the year was £79,699 compared to £66,851 in the previous year. Total expenditure increased from £72,285 in 2023 to E73.496 in 2024. STATEMENT OF TRUSTEES 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 incorne does not exceed £250,000. the Trustees have eletted under Section 64131 of the Charitie5 Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustee5 are responsible for keeping adequate actounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time it5 financial position. They are a150 responsible for safeguarding the a55ets of the congregation and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularities. Approved by the Kirk Session at a meeting on l May 2025 and signed on its behalf by Rev Rod ey Cameron l May 2025 Ellen Hillen l May 2025 Page 7
St Columba's Presbyterian Church A Congregation of The Presbyterian Church in Ireland an INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST COLUMBA'S CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts for the year ended 31 December 2024 set out on pages 9 to 13. Re5pertive sponSIbl11t1eS of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Irelandl 2008. It 15 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 Commi55ion (under Section 6519llbl of the Charitie5 Actl- and to state whether parttcular matters have come to my attention. Basls 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 OL5t in accordance with the general dirertions given by the Charities Commission for Northern Ireland under section 6519}Ibl of the Charities Act. My examination included a review of the accounting records kept by the charrty and a comparison of the accounts presented with those records. It also included consideration of any unusual items or 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 requirements of the Charities Att 4. That there is fijrther information needed for a proper understanding of the accounts to be reached. Independent examiner's ststement I have mpleted my examination and have no concern5 in respect of the matter$111 to141 listed above and in connection ccleary FCA Mtcleary & Co Ltd Chartered Accountants Ireland Chartered Accountants Garvey Studios 14 Longstone Street Lisburn BT28 ITP Date- l May 2025 Page 8
St Columba's Presbyterian Church Acongregation olThe Presbyterian Church in Irelanrj an STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 Decernber 2024 Note Unrestricted Fund5 Restrirted Funds 2024 2023 Receipts Donation5 and Legacies Charitable Attivities Investment Income 45,992 990 15,141 16,807 370 61.133 17,797 769 51,922 14,317 612 399 47,381 32,318 79,699 66,851 Payments Raising Fund5 Charitable Artivities 271 271 295 52,462 20.763 73.225 71,990 52.733 20,763 73.496 72,285 Net IncomellExpertditurel 15,3521 11,555 6,203 15,4341 Transfer between funds 635 163SI Net movement in funds 14,7171 10.920 6,203 15,4341 Funds brought forward 30.124 23,424 53,548 58.982 Fund5 carried forward 25,407 34,344 59.751 53,548 Page 9
St Columba's Presbyterian Church A Congregation of The Presbyterian Church in Ireland an STATEMENT OF FINANCIAL ACTIVITY {Receipts and Payments Account) for the year ended 31 December 2024 Unrestricted Funds Re5trirted Fund5 2024 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 30.124 14.7171 23,424 10,920 53.548 6,203 58,982 15,4341 Bank and cash at end of year 25,407 34.344 59,751 53,548 Bank & Cash Balances Bank Current Accounts Cash in Hand 59,539 212 53,300 248 59,751 53,548 Approved by the Kirk Session at a meeting on l May 2025 and signed on its behalf by Rev Rod y Cameron Ellen Hillen l May 2025 l May2025 Page 10
St Columba's Presbyterian ChuTch Acongregation of The Presbyterian Church in Ireland an NOTES TO THE ACCOUNTS 31 December 2024 I. 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 IAccounts and Reports) Regulations (Northern Ireland) 2015 to prepare it's accounts on a receipts and payments basis. FUND ACCOUNTING Restricted funds comprise la) income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl 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 bas15. Unrestrlcted 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. 2. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds 2024 2023 Recorded giving FWO Loose collections Donations and gifts Gift Aid Legacies and bequest 36.694 143 4,615 24 41,309 167 38,391 239 1,919 7,236 5,502 7,421 7,236 5.000 5,933 7.359 5,000 45,992 15,141 61,153 51,922 3. CHARITABLE ACTlVtTIES Unrestrirted Funds Restricted Funds 2024 2023 Income from charitable activities Organisation income Fundraising events Miscellaneou5 income Grants 4,589 8,540 1,478 2,200 4.589 9,140 1.868 2,200 778 600 12,432 1,107 390 990 16,807 17,797 14,317 PaEe 11
St Columba's Presbyterian Church Acongregalion olThe Presbyterian Church in Irelantj an NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 4. INVESTMENT INCOME Unrestrirted Funds Restricted Funds 2024 2023 Deposit interest 399 370 769 612 399 370 769 612 5. RAISING FUNDS Unrestricted Fund5 Restrirted Funds 2024 2023 FWO envelopes 271 271 295 271 271 295 . CHARITABL£ AcfiviTIES Unrestrirted Funds Restrirted Funds 2024 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Mission and charities Governance costs 5,024 490 33,981 8,678 3,215 1.074 5,024 490 33,981 20,402 12,254 1.074 4,785 629 32,139 23,900 9,517 1.020 11,724 9.039 52,462 20.763 73.225 71.990 7. FIXED ASSETS The congregation owns the Church premises situated at Killaney Avenue, Old Warren, Lisburn and the manse situated at Knightsbridge, Li5burn and the associated fixtures. fitting5. plant and machinery. These have an insurance value of £2,369,778 at last renewal date 31 October 2024. Page 12
Sr Columba's Presbyterian Church A Congregation olThe Presbyteilan Church in Ireland an NOTES TO THE Accoufrifs (cont'dl 31 December 2024 8. FUND BALANCES Fund Balance at start Receipts Payment Surplu51 (Deficit) Balance at end Transfer Unrestricted Funds General Fund 30,124 47.381 152,7331 24,772 635 25,407 30,124 47,381 152,7331 24.772 635 25,407 Restricted Fund5 Building Fund United Appeal Presbyterian Women Special Collection5 Youth Council Afternoon Club Stitch and Enrich Line Dancing Club Drop-in & Soup Lunch 22.354 20 549 18.521 3,554 1,558 1,917 2,006 396 164 2.077 2,125 110,421) 13,5551 11,5761 19251 11,5731 13721 11201 11,4S41 17671 30,454 19 30,454 19 456 531 992 536 1751 992 103 193 205 14601 76 217 149 217 249 623 1,358 {iooi 623 1.358 23,424 32,318 120,7631 34.979 16351 34,344 Total 53.548 79,699 173,4961 59.751 59,751 Page 13