an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charitty in Northern Ireland (NIC105306)
an DUNLOY CONGREGATION OF THE PRESBYTER1 CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The TSte¢S present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and LiabiLities &s at that date. REFERENCE AND ADMtMSTII4TIVE DETAILS Dunloy Co]wegation of the Presbyterian Church in Ireland. CoespOndenCe address.. Main Street. Dunloy, Co. Alltrim. B T44 9AB. Registered Charity in Northern Ireland (NIC105306). CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were.. Rev Rodney Moody (resigned i o¢b September 2023) Mr Stuart Gowland Mr Jonathan Gault Mr Jim Sayers Mr Ha1$ Gerrow Mr Thomas Paul PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer.. Rev Rodney Moody (resigned ioth September 2023) Mr Jonathan Gault Mr Stuart Gowland (resigned 22nd May 2023) Mr Harris Gerrow (appointed 22nd May 2023) INDEPENDENT EXAMINER James Gill¢spie (F.C.A.) Stevenson and Wilson Chartered Accountants 22-30 Broadway Ave, Ballymena. BT43 7AA. BANKERS Danske Bank SOLICITORS Greer Hamilton Galley Murphy Carey 27 High Street, Ballymoney, BT53 6A
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) 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 th¢ Constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and Seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions has delegated lo its Congregational Committee the temporal affairs of the congregation including administering all funds and property belongiug to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consi5t5 of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal votes at meeiings, except that the Moderator, the ministers in active duty in the congregation. has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at five times in each year. 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 otrice can be either by the Congregation or by the Kirk Session. Members are elected if they obiain twowthirds of those who vote. Presbytery Under the Presbyterian Church in Ireland fonn of governarAce the Corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Dunloy congregation of the Presbyterian Church has been assigned to the Route Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations &8signed to it by the General Assembly, mÉllSters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assembly is the supreme court of the Church. representing in one body the whole Church and acting as its supreme legislative, administration atkd judicial authority. in dealing with all matters brought before it. The Gelleral Assembly is nornially constituted during the fwst week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the Generdl Assembly consists mainly of the active ministers of each congregation. retired minsters and a representative elder appointed by the Kirk Session of each congregation.
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Dunloy Presbyterian ChuTch is a congregation of the Pre5byteriaD Church in Ireland. The Presbyterian Church in Ireland, as a Refornied Church within the wider body of Christ is grounded ID the Scriptures. and exists to love and honour God through faith in His Son and by the power of His SpiriL and to enable her members to play their part in fulfilling God's mission to our world. The congregation's mission statement is as follows by the grace of Go4 10 help people of oil ages becomefylly devoÈedfollowerJ ofjesus Christ. Our vision is. by ihe grace ofGo4 10 be an incI1Ve. welcoming commup7ity of Christ's people of all ages. which.. is increasingly characterised by lovefor God, and love and concernfor oihers,. is commitled io the historic Christian gospel % revealed in the Bible.. is relevant topeople ofihis time andplaca The congregation aims to live oul its Mission and Vision as afamily ofGods people by being." A Cov¢nanl Community.. where our relalionships ore rooted in the promises of God by livingfaithfylly toward him and ioward one anoiher An Jnlergeneralional Community.. where adulis inlentionally take the lead to engage with. encourage and nurture younger members io maturity in Chrisi. An Outward looking Community.. where w¢ wanl Ihe blessings of God ihal belong to U5 in the gospel to become blessingsfor oihers beyond ihe bounds ofour community. As a congregation of the Presbyierion Church in Ireland, we believe ihai ihe Bible is the sttpremc auihority over all we do. andthai ihe Wesiminsrer Confession ofFaiih, along wilh ihe Larger andshorfer Calechisms ser out whal we underslandihe Bible leaches on key mailers ofchrislianfairh andpractice. ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord5 Supper 15 observed on several occasions durlng 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 rneetings and has a wide range of organisations including.. Sunday School Bowling Club Presbyterian Women Mid-week
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation nornlally meets for worship each Sunday at 10.45aTn. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study th¢ scriptures and for 8 time of prayer. There is also a prayer meeting before the Sunday service ai 10.15am and a monthly prayer meeting on the second Tuesday of the month at 8.00pm. At 31 December 2022 there were 84 cornmunicw]t members and 56 families connected with the congregation. The average week attendance at morning Worship is 40. Pastoral care Members of the Congregation who are unable to attend church due to sickness or age who would have beeT] visited on a regular basis by the minister, elders or by phone if ullable to call round in person. Mission and outreach At a local level the congregation ran a m¢55y Church night and a kids movie nighL From the Midweek collection we support a child through adopt a child and through our Sunday school collection we sUPPOrt a child from Uganda. Through the Presbyterian Woman, there was donations to PW Mission Fund of £600 and senior Citizens Christmas hampers costing a total of £216. 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 financtal support for mission personnel at horne and overseas. assists congregations with the deployment of locally based Staff. enables church planting, provides grant support for the upkeep of chuTch premises, assist with the running costs of Union Theological College. the Church's training college for ministry students. and fancIallY sUPPOrts congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care.
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The minister and the representative elder were nominated to attend the meetings of the General Assembly of the Presbyterian Church in Ireland, held in Assembly Buildings in BelfasL in June. Property There was one major repair and maintenance project carried out this year with work done to tarnlac around the hurch hall costing a total of £18,972. Organisations The Presb erian Woman's organisation meets on the I st Monday of every month from October through to April. There are currently 14 members on it's roll. Meetings consist of bible study and guest speakers with a Christian Ethos. The PW norn]ally raise5 money through fundraisers such as the Michaelmas Tea but which has now changed to a Pudding Party night and it's annual church service. Money was also raised from donations from the hurch and PW m¢mbers and this helped support charities such as the PW Mtssion5 Fund. Dunlo Bowlin Club meets each Thursday night from September to mid-April. We have approximately 24 members. We belong to the North West Bowling League and play competitive matches once a week. We also run an annual singles tournament in early January with the proceeds going to local charities. Sunda School is held each Sunday and consists of a juntor class for ages 4 9 and a sentor class for ages 10 early teens. On average there are roughly 4 - 6 children attending the junior class and 2 - 4 children in the senior class. The children belp support a child in Uganda througb their weekly collection. There was a Christmas party and Sunday School trip this year for the first time since 2019. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organi7ations and other church activities.
an DUNLOY CONGREGATION OF THE PRESBYTERIAN 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 knovn) the Christian Gospel of the Lord Jesus Christ through the advancement of reliElOn. The direct benefits which flow from the PUTposes 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 ShorteT and Larger Catechisms) leading to spiritual and moral development and OpponitieS for response to Bible teaching. In tum. this framework leads to practical expressions of Christian beliefs and standards in the local community such as thTough the care of those in need {includiT]g 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 advenisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and infonnal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to hann. 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 individuals that the Presbyterian Church in treland is in direci and indirect contact with, the community in which pastoral services are provided and other comrnunities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit froTll OUT engagement with and support for both Christian and other secular organTsations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) FINANCIAL REVIEW There was a total incorne of £45.956 in 2022. increasing from £40.200 in 2021. Total expenditure increased from £32,442 in 2021 to £73.500 in 2022. The main reasons for the increased level of expenditure are increased church running costs, repairs and maintenallce and donations to tThissionaTies and charities. These increases are partly due to expenditure being deferred after the COVID-19 pandemic. STATElktENT 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 doe5 not exceed £250,000, the Tnte¢S have elected under SectiOT] 64(3) of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session on 281h August 2024 and signed on its behalf by: SignaNre'. Signature: Name: Mr. Stuart Gowland (Trustee) Name: Mr. Jonathan Gault (Clerk of Session)
an II¥DEPENDENT EXAMtNERS REPORT TO THK TRUSTEES OF DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of Dunloy congregation for the year ended 31 December 2022. which are set out on pages 9t0 14. Respeetive responsibilities of charity trustees and examiner As the charity's twstees you are responsible for the prepardtion 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 follow the procedures laid down in the general Directions given by th¢ CoD)mission under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of 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 ihe Chariry Commission for Northern Ireland under section 65(9)(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 records. Il also included consideration of any unusual items or disclosures in the accounts, and seeking explanations froTn 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 Tjot 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 Act 4. That there is fvrther inforniation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respecl of the matters { l) to (4) listed above and, in connection with following the Directions of the Charity Comtnission for Northern Ireland, I have found no matters that require drawing to your attention. es Gillespie (F.C.A.) Stevenson and Wilson 22-30 Broadway Avenue Ballymena BT43 7AA Chartered A¢¢ountants Date: 28 August 2024
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT) FOR THE YEAR ENDED 31" DECEMBER 2022 Note Unrestricted Funds Restricted Funds Total 2022 Total 2021 Receipts Donations and lesaci¢s Charitable a¢tiviti¢s OtheT trading activities Investment income Total r¢e¢ipts 23,940 1,080 1,147 866 27,033 14,381 1.641 38,321 2,721 1,147 3.767 45,956 34,066 1,616 1,186 3,332 2.901 18,923 Payments Raising ndS Charitable activities Total payments 760 29,541 30 oi 760 72,740 73 00 43,199 43.199 32,442 32,442 Net receiptsl(payments) {3,268) (24,276) {27,544) 7,758 Transfers between funds 173 (173) Net movement in funds Reconciliation of funds= Total funds brought forward (3,095) (24,449) (27,544) 7,758 9,954 124,794 134,748 126,990 Total funds carried forward io 6.859 100,345 107 204 134.748
an DUNLOY CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2022 Unrestricted Funds Restricted Funds Total Funds 2022 Total Funds 2021 Funds reconciliation- Note 10 Bank and cash at start of year Net movement in funds 9,954 (3,095) 124,794 {24,449) 134,748 (27,544) 126,990 7,758 Bank and cash At end of year 6,859 IOOJ45 107,204 134.748 Bank and cash balances Bank current accounts 107,204 134,748 107,204 134,748 Other assets Fixed assets - Note 8 Investments- Note 9 Gifi Aid receivable on donations 2,404,822 337,687 3JOI 2,244,020 381,253 3,292 2,745,810 2,628,565 Liabilities 1,080 Approved by the Kirk Session on 28 August 2024 and signed on its behalf by: Signature: Signature: Name.. Mr. Stuart Gowland (Trustee) Name.. Mr. Jonathan Gault (Clerk of Session) io
an DUNLOY COIYGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL ST ATEMENTS As the total income of the congregation is less than £250.000 the congregation have elected in accordance with the provisions in The Chariti¢s (Accounts and Reports) Regulations (Northern Ireland) 2015 to pr¢pare its accounts on a receipts and payments basis. FUND ACCOUNTING Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purpose5 intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the dollor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted ndS 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 Restrieted Funds Total 2022 Total 2021 Recorded giving Donations and gifts Gift Aid 21,534 6J56 5,080 2,945 27,890 5,080 5,351 24,855 5,474 3,737 23,940 14,381 38,321 34,066 3. CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2022 Total 2021 Organisation illcome Grants Fees from weddings and funerals 40 750 290 1,641 1,681 750 290 386 1,230 1.080 1.641 2,721 1,616
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CItURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Tot21 2022 Total 2021 Rental income 1,147 1,147 1,186 1,147 1,147 1,186 5. llYVESTMENT INCOME Unrestricted Funds Restricted FuDd5 Total 2022 Total 2021 Deposit interest 866 2,901 3,767 3,332 866 2,901 3,767 3,332 6. RAISING FUNDS Unrestricted Funds Restricted Funds Total 2022 Total 2021 FWO envelopes 760 760 760 760 7. CHARIT ABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2022 Total 2021 General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expenses Repairs and maintenance Donations to missions and charities 4,681 206 15,613 9,041 4,681 206 15,613 13,IS4 29,991 9,095 4,909 239 15,159 8,360 4,113 29,991 9,095 3.775 29,541 43,199 72,740 32.442 12
an DUNLOY CONGREGATION OF THE PRESBYTER CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) 8. FIXED ASSETS The congregation owns the Church building situated on Main Street. Dunloy. the Church Hall sirnated on Station Road. Dunloy and the associated fixtures. fittings. plant and machinery. These have a combined insurance value of £2,304,822. The congregation also own approximately 13.5 acres of agricultural land situated on Station Road, Dunloy, with an approximate market value of £lOO,000. Any fed assets purch&sed for use by th¢ charity have b¢¢n capitslised if they can b¢ used for more than on¢ year aThd c05t at leasi £2,500. They are valued at cost or, if gifted, at the value to the charity on receipt. The Trustees have agreed that any fixed asset addition with a value of less than £2.500 does not need to be shown as an asset and will simply be written off as expenditure in the year of purchase. This is reviewed on an annual basis by the Trustees. 9. INVESTMENTS 2022 2021 Brewin Dolphin M&G Fund Presbyterian Fund 288,368 24,205 25,114 330,201 25,633 25,419 337,687 381,253 13
an DUNLOY CONGREGATIOIY OF THE PRESBYTERIAN CIIURCH IN IRELAND NOTES TO THE ACCOUNTS (conlinued) 10. FUND BALANCES Balance at Balance at Total Receipts Total Payments Surplus I Deficit Fund 2022 Transfer 2022 Unrestricted Funds General Account fund 9,954 27,033 30,301 173 (3,095) 6,859 9,954 27,033 30,301 173 (3,095) 6,859 Restricted Funds Sunday School fund Building, repairs and maintenance nd GSR Account fund General Missions fund Moderators Appeal fund United Appeal fund Choir fvnd Mid-week fund Presbyterian Women nd Bowling Club fund Presbyterian Childrens fund His Glory Mission fijnd Congregational lunch fimd Jubilee Ukraine collection fimd Alex McDowell donation fund 1,328 215 335 (120) 1,208 107,883 5,382 6,504 35 98 27 68 169 1,657 46 1,342 255 3,493 1,566 2,641 ,030 2.538 29,997 3,417 4,000 1,030 2,552 (26,504) (2,197) (1,359) 81,379 3,185 5,145 35 84 (346) (14) (27) (27) 348 (223) (27) 213 1,167 240 1,019 224 41 200 517 1,434 46 1,342 255 1,674 4,000 385 1,674 4,0(10 385 1,674 4,000 124,794 18,923 43,199 (173) (24,449) 100,345 TOTAL 134,748 45,956 73,$00 (27,544) 107,204 14