Ballykeel Presbyterian Church a congregation of the Presbyterlan Church in Ireland Trustees Annual Report and Recelpts and Payments Accounts for the year ended 31 December 2023 Registered with the Charity Commisslon for Northern 5reland NIC105290
CONTENTS Trustees annual report Independent examiners report Statement of financial actlvities ststement of assets and Ilabllities Notes to the accounts 9-11
an BALLYKEEL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Flnanclal Statements for the year endèd 31 Detember 2023 including a Statement of Assets and Llabllltkes as at that date. REFERENCE AND ADMIN15TIIATIVE DETAILS Ballykeel Congregation of the preSerian Church In Ireland 23 Crebllly Road 8allymena BT42 40N Reglstered Charlty In Northern Ireland INIC105290) CHARITY TRUSTEES The Charity Trustees who setved durlng the year or who were trustees at the date ot this port were Mr Francis McKendry Rev Dr Martin McNeely MrThomas Slmpson Mr13n Fretwell (Retired 28 November 20231 Mrjohn Mcvlcker Mr Davld Moore Mr Andrew Houston MrGre80ry Baird Mr Trevor Mcmullan PRINCIPAL OFFICE BEARERS Mlnlster Clerk of Sesslon Secretary Treasurer Rev. Dr Martin McNeely MrThomas Slmpson Ms Marle Shlels Mr Michael Scro88ie INDEPENDENT EXAMINER Mrjohn Finne8#n Potter Finnegan Limited Llnit 25 The Courtyard 8usiness Park 190 Gal8orm Road Ballymena BT42 IHL BANKERS Danske Bank 1-2 Broadway Ballymena BT43 7PE 50LICITORS McKervill Neilly l Broadway Avenue Ballymena BT43 7AA
an BALLYKEEL CONGREGATION OF THE PRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) STRucfuRE AND MANAGEMENT The Klrk Sesslon The chartty trustees of the congregation are the members of its Kirk Sesslon. Under the congregatlon's governin8 document, The Code, the book of the constltutkin and government of the Presbyterian Church in Ireland, the Klrk Session 5eek5 to watch over and promote the spiritual interest of the congregotlon and of persons not connected with any con8re8ation who are wlthin its bounds. It ensures pastoral care is In pla in congregation and seeks to further the contrlbutlon of the Church to Christian wltness and seNlce in the local community- The Kirk Sessions has delegated to Its Congregational Committee the temporal affairs of the congregation including administering oll funds and property belonging to the congre8ation. Members of the KITk Sesslon are ex-officio members of the Con8regatlonal Commlttee. The Kirk Sesslon conslsts of the ordained mlnister and the ruling elders of the congregations. All members are entltled to propose. speak. and exèrclse equal votes at meetlngs. except that the Moderator. the ministers in active duty In the congregatlon, has no deliberative but only a cast5ng vote. Stated meetlngs of the Klrk sesslon are held slx times In each year. To be chosen for the offlce of the eldershlp In the congregatlon a person must be a voting member and a regular attendant on fts ordlnances. The selectlon of those proposed to be called to the office can be elther by the con8regatlon or by the Klrk Session. Members are elected If they obtaln two-thirds of those who vote. Presbytery Under the Pfesbyterlan Church in Ireland forrn of governance the corporate oversight of a congregatlonls the re5ponslblllty of a Presbytery which superintends generally the spiritual and temporal affalrs of the congregation5 asslgned to It by the General Assemblyof the Presbyterian Church In Ireland. Ballykeel congregatlon of the Presbyterlan Church has been asslgned to the Ballymena Presbytery of the Presbyterlan Church It) Ireland. The membershlp of the Presbytery conslsts malnly of the actlve mlnisters of ConggatIOnS assi8ned to it by the General Assembly. minsters who have retired from actiwe duty and an elder appointed by the Kirk Sesslon of the congregatlon. The General Assembly The General Assembly is the supreme court of the Church. repSentIng in one body the whole Church and acting a5 it5 supreme leglslatbve. admlnlstration and ludicial authority, in dealin8 Wlth all matters brought before it. The General Assembly 15 normally constltuted during the fiist week in June for worship and to conduct its business. At the end of business, it is dlssolved. The membership of the General Assembiy consists mainly of the actbve ministers of each congregation. retired mlnsters and a representative elder appointed by the Kirk Se$5ion of each wngregation. DESCRIPTION ANO PURPOSE The charitable purpose of the congregatlon Is the advancement of religlon. Ballykeel congregation of the Presbyterlan Church Is a congregatlon of the Presbyterlan Church In lieland. The Pre5byterlan Church In Ireland. as a Reformed Church within the wider body of Christ 15 grounded in the Scriptures and exists to love and honour God through falth in Hbs Son and by the power of His SpiriL and to enable her Members to play their part in fulfilling God's mlsslon to our world.
an BALLYKEEL CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl DESCRIPTION AND PURPOSE Iconvdl The con8re8ation's mission purpose is to be a Church of God's people, called to share and show the Gospel of Christ in every part of our lives. in every place and by the grace of God- and to help people of all age5 become fully devoted followers of Jesus Chrlst. Ourvlsion is. by the grace of God. to be an inclusive. welcoming community of ChT15t's people of all a8es, which: is Increasingly characterised by love for God. and love and concern for others. Is committed to the historic Christian gospel as revealed in the Bible. is relevant to people of south Ballymena and further afield. The congre8ation aims to live out its Misslon and Wision as a family of God's people by being: A Covenant Community= where our relationships are rooted in the promises of God by Ilvlng falthfully toward hlm and toward one another. An Intergeneratlonal Communlty= where adults Intentlonally tske the lead to en8oge with, encourage, and nurture younger members to rnatUr in Chrlst. An Outward lookin8 Community: where we want the blessings of God that belong to Us In the gospel to become blessln85 for others beyond the bounds of our communlty. As a congregatlon of the Pre5byterlan Church In Ireland, we be15eve that the 8lble Is the Supreme authority over all we do, and that the Westminster Confession of Faith. along with the Larger and Shorter Catechisms set out what we understand the 81ble teache5 on key matters of Chrlstlan faith and practlce. ACTIVITIES AND OBJEcfivES The congré8ation meets for worship every Sunday and visitors are welcorne to join. The Sacrèment of the Lord5 Supper Is observed on several occasions during the year and all those who have been baptlsed and who have made a profession of falth In the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular blble study meetin85 and has a wide range of organisations Including: Sunday School Youth Fellowshlp Midweek Meeting Pensioner5 Dinner Communlty Servlce Several blble study groups An AGM took place on 24th February 2023. ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congreRation normally met for worshlp each Sunday at 10.00am. During the week. the Thursday 1030 Blble Study provlded an opportunlty for members to meet for fellowship, to study the scriptures and for a time of prayer. There has been an encouraglng core of 15 or so members meeting midweek for the 1030 meeting. There a 5 new Blble study groups- men. I mlxed and I wornen'5 group. The Wornen's Fellowship also re-started with an average of 27 members. The Church yÈar of 2023 has seÈn considerable encouragement in the lrfe of BalEykeel Presbyterlan. Of particular note is the number of new members who have lolned, both through transfer and profession of faith. There has also been 3 baptlsms and a steady increase in the number of children Involved In the Ilfe of the congregation. The atmosphere and sense of tellow5hip on Sundays as well as through the week has been warm and wekomlng. Some new Inltlatlves have brought speclflc Increase to the outreach of the Church. A very successful Alpha course was run on Sunday evenings during the sprin8. Thi5 saw up to 40 people gather round tables to explore the Christian faith. A good number came from the local community. A new outreach called the Well has commenced on Wednesday mornings. This 8athering is aimed at people who are free during the day to pop in for a cup of tea. refreshmerrts. and conversation. It has attracted a good number of people- agaiTr. mainly local- with a good Spread of ages. All of the usual ministries ofthe Church have continued well. from small groupsto prayer meetinES, to Young Life on a Sunday nlght for teenagers. Overall 8allykeel Presbyterian are ID a good position both to celebrate 50 years of witness in 2024 and navigate a new era of vacancy* followin8 the call of the Rev. Dr. Martin McNeely to misslon work In County Donegal.
an BALLYKEEL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) ACHIEVEMENT5 AND PERFORMANCE (cont'd) Worship and prayer Iconvdl A5 well as our gUlar services during the year. we conducted 3 marriage services and gave thanks for falthful setvlces and SOU8ht to comfort those who had been bereaved durin8 the year. At 31 Oecember 2023 there were 90 communicant members and 160 families tonnected with the congregation. The average week attendance at mornin8 worship is 120. The reBular evenin8 service gathers up to 25 people. Normal businÈss meÈtin8s including kirk session and committÈe meetings have taken place throughout the year. PastOTal care Members ot the congregatlon who are unable to attend church due to sickness or è8e are visited on a regular basls by the mlnlster, elders or by one of the congiegation's pastoral visitors. Mlsslon and outreach At a local level. the con8regatlon serves by practlcal wltness. prayer. pastoral vlsltatlon. local mission. and outreath in Ireland and overseas. We SUPIKIrt a wide range Df m1551on Includlng Bible teachln& Youth work* practical èid, and translatlon. The congregatlon support5 the Unlted Appeal for Mission which is a central fund of the Presbyterlan Church In Ireland. Thls fund enables con8re8ations to support the wider mission of the denomlnatlon and to do ml551on and outreach on a denominational basis beyond what the COnggation could do on Its own. The Unlted Appeal Fund provide5 flnanclal support for mission personnel at home and overseas, assbts congregatlons wlth the deployment of locally based staff, enables church plantin& provides grant support foi the upkeep of church premises, asslst with the runnlng costs of Unlon Theological College, the Chuich's trainin£ college for minlstry students, and flnancially supports con8regatlon In the areas of worshlp, dlsclpleshlp. global mlsslon. outreach. leadership. and pastoral care. The con8re8atlon also contrlbutes to the denomlnatlon's annual World Development Appeal. Sunday School project and any other speclal appeals. Presbytery The congregatlon was represented at the regular meetin8s of Presbytery by our mlnlster and l or one of the elders, Thls provides an important link between the congre8atlons and the wlder structures of the thurch. General Assembly The mSnlster and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterlan Church in Ireland held In Assembly 8ulldlngs, BelfasL In June. Property Durin8 the year the heatlng pumps were replaced at a cost ot £6.000. £1.800 was spent of hedge removal and £1,750 was spent on general church repairs. There were no other major replacement or renovation work5. Organlsations Youth fellowship attendance 12 every Sunday evenin8 Sunday School attendance 30 every Sunday morning Volunteers The Trustees wish to acknowledge thelr deep appreciation of those who give freely of their time by servlng on commtttees and helplng with organi5ations and other church activitles.
an BALLYKEEL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'dl PUBLIC 8ENEFir ¥rATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefltto its members and the general public by making known the Chrlstlan Gospel of the Lord Jesus Christ through the advancement of feligion. The direct beneflts whlch flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out In the Blble 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 opportunltles for response to Blble teachlng. In turn, thls framework leads to practical expre5sion5 of ChrlstSan beliets and stsndards In the local communty such as through the care of those in need lincluding the slck. dlsabled. and bereaved). Generally, the above benefits are delNered locally by congregatlons and thelr members or are facllltated through presbyterles or are organlsed and delivered centrally. Lotal delivery is facilitsted by central resource5 in almost all case5. Publlc access is made known through the use of noticeboards. printed material. press advertisement. websltes, and 50clal medla or In other ways. The beneflt5 are demonstrated through regular Èvaluation of the services and inforrnal and ad-hoc fèedback from member5, their families. and mÈmber5 of the public. The purpose does not lead to harm. The only prlvate beneflt flowlng from our purpose Is related to Mlnlsters, Mlssionarles, Deaconesses. Irish Mission workers and Lay Agents vtho recelve beneflts as a result of their holding office or employment. However, thls Is Incidental and necessary In order to further our charitable purpose. There are no other prlvate beneflts. The beneficlarles of thls purpose are members. thelr fomllle5. Other Indivlduals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in whlch pastoral services are provided and other communitles throughout Northern Ireland, the Republlc of Ireland. and worldwlde whlch benefit from our engagement wlth and support for both Chrlstlan and other secular organlsatlons, charltles, and Indlvldual members of the public. The Klrk Sesslon has had re8ard to the Charity Commlsslon's Publlc benefit requlrement statutory guldance. FINANCIAL REVIEW The congregatlon's main source of Income Is members. contrlbutlons throu8h the Weekly Freewill Offering. There were 81 contributors durin8 the year12022: 851 donating a totsl of £51.03012022: £50,788). Total Income of the con8re8atlon during the year was £104,9SO compared to £95,002 In the prevlous year. Total expenditure increased from £110.293 in 2022 to £120.811 In 2023, STATEMENT OF TRusfEE RESPONSIBIUTIES Thé Trustèes are responsible tor preparin8 the annual report and the financial statements of the congregatlon In accordance with appllcable law and generally accepted accountlng practi. As the congregation's total income does not exceed £250,0, the Trustees have elerted under Section 64131 of the Charities Act INorthern Ireland) 2008 to prepare a receipts and payment account and a statement of aet$ and liabllltles. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explaln the congregation's trans3Ctions and disc105e with reasonable accuracyat any time its financial positlon. They are also responslble for safeguardlng the assets of the congregatlon and hence for taklng reasonable Steps for the prevention and detettion of fraud and other irregularities. Approved by the Kirk Sesslon at a meeting on 29 February 2024 and slgned on its behalf by Rev Dr Martin McNe ly Thomassimpson Trustee Trustee
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYKEEL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the account5 of the Charity for the year ended 315t December 2023, which are set out wlthln thls document. As the charlWs trustees you are responsible for the preparation of the accounts In accordance with the Charitles Act INorthern Ireland) 2008. It is my responsibility to.. Examine the occounts under sectlon 65 of the Charrties Act Follow the procedures lald down In the general Dlrectlons given by the Commlsslon under sectlon 651911bl of the Charities Act State whether particular matters have come to my attentlon. B•sls of Independent examlnerf$ report: I have examined your charity accounts as required under section 65 of the Charities Act and my examlnatlon was carrled out in accordance with the general Directions given by the Charity Commission for Northern Ireland under sectlon 651911bl of the Charities Act. My examlnatlon included a revlew of the accountlng records kept by the ¢harity and a comparison of the accounts presented wlth those records. It also Included conslderation of any unusual items oi dlsclosures In the accounts and seeking explanations from you as charity trustees concerning such matters. My role Is to state whether any materlal matters have come to my attentlon glvlng me cause to belSeve: That accountin8 records were not kept in accordance wlth sectlon 63 of the Charltles Act. That the accounts do not accord wlth those accounting records. That the accounts do not comply with the accounting requirements of the Charities Act. That there is further information needed for a proper undeistandlng of the accounts to be reached, Independent examlnerfs $tatement I have completed my examlnation and have no concerns In respect of the matter I to 4 Ilsted above and, in connectlon wlth followlnE Dlrectlons of the Charlty Comm1551on for Northern Ireland. I have found no matters that require drawing to your attentlon. hn Flnnegan Potter Finnegan Llmited Chartered Accountant5 Unlt 25 The Courtyard Buslness Park 190 Galgorm Road Ballymena BT42 IHL 29 February 2024
an 8AiLYKEEL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND srATEMENTOF FINANCIAL AUIVITY (Receipts and Payrnents Account} For the year ended 31 December 2023 Note Unrestrirted Funds Restricted Funds Total Funds 2023 Total Funds 2022 Inwme and Endowments from: Donatlons and legacies Charltable actlvlties Other tradln8 activities Investmènts Other income Total 77,329 3,228 475 485 22,581 92 99.910 3,320 475 1,245 90,944 3,362 250 446 760 81.517 23.433 104 950 Expenditure on: Raising funds Charitable activities Other expenditure Total Net lncomel1expendltul Transfers between funds Net movement In funds 13861 192.3491 13861 (120,4251 13771 1109,9161 128,076) 192.7351 111,2181 1,990 113.2081 {28,0761 14.6431 1.990 12,6531 1120.8111 (15.8611 110,293 115.2911 {15.8611 115.2911 Reconclllatlon of funds: Total funds brought forniard Total funds carrled forward io io 75.955 62.747 49,608 46,95S 125.563 109,702 140,854 12S,563
an 8ALLYKEEL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMEl+lT OF ASSETS AND LIABIUTIES As at 31 December 2023 Flxed Assets The congregation owns the church premises and manse 51tuated at 23- 25 Crebllly Road, Ballymena, BT42 4DN and the aOciated fixtures and fittin85. These have an insurance value of £1,532,774. Investments The con8re8ation has the following Investments. Amounts are shown at market valuatlon. 2023 2022 General Investment Acwunt Bulldlng and Development Investment Account 16,265 26,966 43.231 15,985 26.212 42.197 Amounts owed At the end of the yearthe followlng amounts were owed to the congre8atlons 2023 2022 Glft Ald 13,616 13,616 15,116 15.116 4. C•5h and bank balances 2023 2022 General Account Building and development Account Mlsslon Account Presbyterian Women Account Sunday School Account 46,481 18,490 59.925 21,383 654 630 772 500 990 66,470 83.364 Amount$ owed 2023 202Z Accountanry other creditors 1,200 1,200 1.429 2,629 1,200 Approved by the Klrk Sesslon at a rneeng on 29 February 2024 and signed on its behalf by: Rev Dr Martln Neely Thomas Simpson Trustee Trustee
an BALLYKEEL CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregatlon Is less than £2SO.000 the congregatlon have elected In accordance with the provisions In The Charltles Accounts and Reports Regulations (Northern Ireland) 2015 to prepare Its accoltnts on a recelpts and payments basls. FUND ACCOUNTING Endowment funds are funds. the capltal of which must be retsined either permanently or at the congregatlon'5 dlscretlon,. the income derlved from the endowment is to be used either as restricted or unrestricted income funds dependlng upon the purpose for whlch the endowment was establlshed In tl* flrst place. Restricted funds comprise lal income from endowments whlch Is to be expended onty on the restricted purposes Intended by the donor and {bl ievenue donatlons or grants for a speclfic congregational activity intended by the donor. Where these funds have unspent balances, Inte$t on their pooled investment is apportioned to the Indlvldual funds on an avera8e basis. Unrestricted funds are income funds which are to be spent on the congregatlon's general purposes. Desl8nèted funds are 8eneral funds set aside by the con8re8atlon for use in the future. DONATIONS AND LEGACIES Unr•strlrted Funds Restrlrted Funds Total Funds 2023 Totsl Funds 2022 Recorded givings Loose collectlons Donations ènd 8ifts Glft Ald 51,030 7,419 7.891 10,989 77.329 18.324 54 69,354 7,473 7,891 15,192 99,910 68,571 5,630 2,158 14,585 90,944 4.203 22,581 CHAAITABIE AcfiviTIES Unrestrlcted Funds Restrlrted Funds Total Funds 2023 Total Furtds 2022 Income from charitable actrvities 3,228 3.228 92 92 3,320 3.320 3,362 3,362
an BALLYKEEL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Iconvdl OTHER TRADING ACTIVITIES unrestricted Funds Restricted Funds Total Fund5 2023 Total Funds 2022 Lettlng of premlses 475 475 475 475 250 250 INVESTMENTS Unrestrlcted Funds Restrfcted Ftsnds Total Funds 202a Total Funds 2022 Bank interest fecelved 760 1,245 1.245 446 760 446 OTHER INCOME Unrestrlrted Funds RestTlrted Funds Totsl Funds 2023 Totjl Funds 2022 Othei income RAISING FUNDS Unrestrlrted Fund$ Restrirted Funds Total Funds 2023 Total Funds 2022 FWO envelopes 386 386 386 377 377 CHARITA8LE ACTIVITES Unrestrlrted Funds Restrlrted Funds Total Funds 2023 Total Funds 2022 General Assembly Assessrnert5 Presbytery fees Mlnlstry and support staff costs Con8re8ational runnin8 expenses Donations to mlssions and charities Governance costs 7,727 336 45.260 22,359 15,258 1.409 92,349 7,727 336 45,260 34,570 31.019 1,513 120,425 9,429 417 43,861 37.391 17.333 1,485 109,916 12,211 15,761 104 28.076 OTHER EXPENDITURE Unrestrlcted Fund5 Restrictad Funds Total Funds 2023 Total Funds 2022 Other expenditure 10
an BALLYKEEL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {ConVdl 10. FUND BALANCES Unre5trirted Funds 2023 20Z2 General fund 62,747 62,747 75,95S 75,955 Re$trlcted Funds 2023 2022 8uildlng & Development Fund Mlsslon Fund Presbyterlan Women Account Sunday School Account 45,456 47.551 655 630 772 49.608 500 990 46.955 Reconclllatlon of movement of funds Openln8 balance Income Expendlture Transfer Closlng balance Unrestrlrted Fund$ General fund 75,9S5 75,955 81.517 81,517 192.7351 192,7351 11,9901 11,9901 62.747 62,747 Re5trlrted Funds 8ulldlng & Development Fund Mission Fund Presbyterian Women Account Sunday School Account 47.551 655 630 772 49,608 9,724 13,410 93 206 23.433 111,8191 115.8161 12231 12181 {28.0761 45,456 1,760 500 990 230 1,990 46,955 Tot81 125.563 104,950 1120,8111 109,702 li