an DUNLOY 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 (NIC105306)
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CItURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a StatetThent of A55et5 and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Dunloy Congregation of the PreSberian Church in Ireland. Correspondence addTess.' Main StreeL Dunloy, Co. Antrirn. BT44 9AB. Registered Charity in Northern Ireland (NIC105306). CHARITY TRUSTEES The Charity Trustees who served during the year or who were trnstees al the date of this report were,. Rev Rodney Moody (resigned ioth September 2023) MT Stuart Gowland Mr Jonathan Gault Mr Jim Sayers Mr HalS GeoW Mr Thomas Paul PRINCIPAL OFFICE BEARERS MinisleT'. Clerk of Session: Treasurer: Rev Rodney Moody (resigned i oth September 2023) Mr Jonathan Gault Mr Stuart Gowland (resigned 22nd May 2023) Mr Ha1$ Gerrow (appointed 22. May 2023) INDEPENDENT EXAMINER James Gillespie (F.C.A.) Stevenson and Wilson Chartered Accountants 22-30 Broadway Ave, Ballymena. BT43 7AA. BANKERS Dan5k¢ Bank SOLICITORS Greer Hamilton Galley Murphy Carey 27 High Street, Ballymoney, BT53 6A
an DUNLOY CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (eont'd) STRUCTURE AND MANAGEMEiYr The Kirk Session The charity trustees of the coTJgryegation 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 KiTk S¢ssion seeks to watch over and promote the spiritual interest of the congregation and of persons not conne¢ted with any ConegatIon who are within its bounds. It ensures p&stordl 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 to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All meTnbeTS are entitled to propose, speak and exercise equal votes at meetings. except that the Moderator, the ministers in active duty in the congregation. has no deliberaiive 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 n)embeT 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. Presbytery Under the Presberian Church in Ireland fonn of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations &ssigned to it by the General Assembly of the Presbyterian Church in Ireland. Dunloy congregation of the Presbyterian Church ha5 been assigned to the Route Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mafftnly of the active tninisters of congregations assigned to Lt by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of tlle congregation. The General Assembly The General Assembly is the supreme court of the Church, representing Ill one body the whole Church and acting as its supreme legislative, administration and judicial authority, dealing with all matter5 brought before it. The General Assembly is nornlally constithted 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 Se55ion of each congregation.
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) DESCRtPTION AND PURPOSE The charitable putT>ose of the congregation is the advancement of religion. Dunloy Presbyterian Church is a congregatlOD of the Presbyterian Church in Ireland. The Presbiterian Church in Ireland, as a Reforn]ed Church within the wider body of Chri51 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 congregation s mission statement is as follows by the gTa¢e of Go4 10 help people of oil ages becomefully devotedfollowers ofJesus Chrisl. Our vision is. ty the grace ofGo4 to be an inclwive, welcoming community of Ckrisl s people ofall ages, whick.. is increasingly ckarac¢erised by lovefor Go4 andlove and concernfor olhers,. is committed io the hisroriG Christian gospel as revealed in the Bible,- is relevanl to people of ihis time andpla¢& The congregalion aims lo lThe oul i¢s Mission and Vision ot afamily ofGods people by being.. A Covenant Community.. where our relalionships ore rooted in ihe promises of God by livingfaithfylly toward him and toward one anoiher An Intergenerational Community.. where adults intenlionally take the lead to engage with. enc074rage and nurltsreyounger members (o malurity in Chrisl. An Ouhvard looking Community.. where we want the blessings of God ihai belong io us in Ihe gospel io become blessingsfor oihers beyond the bounds ofour community. As a congregalion of ihe Presbylerian Church in Ireland we believe Ihal Ihe Bible is ihe supreme auihority over all we do, andfhai ihe W¥slminsler Confession ofFaiih. along wilh the Larger andshorler Catechisms set ou( what we undersland ihe Bible teaches on key mallers of Chrislianfaiih andpraclice. ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday alld visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasion5 during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Cl)rist are admitted to the Lord's Supper. The congregation holds regular bible study meetings and h&$ a wide range of organisations including.. Sunday S¢hool Bowling Club Presbyterian Women Mid-week
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (eont'd) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation T]ormally meets for worship each Sunday ai l 0.45am. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to sNdy the scriptures and for a time of prayer. There is a150 a prayer tneeting before the Sunday service at 10.15am and a tnonthly prdyer meeting on the second Tuesday of the month at 8.00pm. At 31 December 2023 there were 79 communicant members and 54 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 been visited on a regular basis by the minister, elders or by phone if unable to call round in person. Mission and outreach At a local level the congregation ran a messy church night and a kids movie night. 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, The Alzhetmer's Society of £300, Presbyterian Church Wider World of £112 and senior citizens Christmas hampers costing a total of £266. The congregation supports the United Appeal for Mission which is a central fimd of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mi55ion 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, assist with the running costs of Union Theological College, the Church's training college for ministy students, and financially 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 meetiJ)gs of Presbytery by our minisfrr and one of tlje elders. This provides an important link between the congregations and the wider strnctures of the church. General Assembly The minister and the representative elder were nominated to attend the meetings of tbe General Assembly of the Presbyterian Church in Irelan(L held in Assembly Building5 in Belfast, in June. Property There were no significant propety projects undertaken during 2023. Expenditure related to general repairs and ongoing rnaintenance. Organisations The Presb erian Woman's organisation meets on the 1st Monday of every month from October through to April. There are currently 16 members on it's roll. Meetings consist of bible study and guest speakers with a Christian Ethos. The PW normally rdises money through fundraisers such as the Pudding Party night and it's annual church service. Money was also raised from donations from the church and PW members and this helped support charities such as the PW Mi55ion5 Fund. Dunlo Bowlin Club meets each Thursday night from September to mid-April. We have approximately 24 members. We belong lo 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 junior class for ages 4 9 and a senior class for age5 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 help support a child in Uganda through their weekly collection. There was a Christmas party and Sunday School trip during the year. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on COtnmittee5 and helping with organizations and other church activities.
an DUNLOY CONGREGATIOIY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The PresbyteTian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, Ihis 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 mernbeTS, OT are facilitated through presbyteries or ar¢ orgauised and deliv¢red centrally. Local delivery is facilitated by central resources in almost all cases. Publtc access IS Tnade 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 infomial and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead io harni. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Lrish 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 15 in direct and indirecl contact with, the community in which pastoral service5 are provided and other communities throughout Northern Lreland, 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 DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES AI¥NUAL REPORT (eont'd) FINANCIAL REVIEW There was a total income of £49,257 in 2023. increasing from £45.956 in 2022. Total expenditure decreased from £73.500 in 2022 to £49.545 in 2023. The main re&son for this decrease was a reduction in the level of repairs and Tnaintenance expenditure in the 2023 year. STATEMENT OF TRUSTEE RESPONSIBtLITIES 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 practi¢¢. As the congregation's total iljcome does not exceed £250,1)00. the Trustees have elected under Section 64{3) of the ChaTities 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 28th August 2024 and signed on its behalf by: sIgnare. Signature: Name.. Mr. HalS Gerrow (Trustee) Name: MT. Jonathan Gault (Clerk of Session)
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF DUIYLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of Dunloy congregation for the year ended 31 December 2023, which are set out on pages 9t0 14. Respective responsibilities of charity trustees and exanj iner As the charity's trustees you 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 follow the procedures laid down in the general Directions given by the Comrnission under section 65{9)(b) of the Charities Act state whether particular matters have come to my attention. Basi5 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 the Charity 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. It a150 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 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 inforn)ation needed for a proper understanding of the accounts to be reached, Independent examiner's statement I have completed my exatnination and have no concerns M respect of the tnatters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. es Gille pie (F.C.A.) Stevenson and Wilson 22-30 Broadway Avenue Ballymena B T43 7AA Chartered Accountants Date". 28th August 2024
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTivrrY (RECEIPTS AND PAYME]Yrs ACCOUNT) FOR THE YEAR ENDED 31st DECEMBER 2023 Note Unrestricted Funds Restricted Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment income Total receipts 27.138 600 1,192 835 12,772 3.170 39,910 3,770 1,192 4J85 49 57 38.321 2.721 1,147 3,767 45,956 3,550 Payments Raising funds Charitable activities Total payments 3(10 27,415 300 49,245 49,545 760 72,740 73.500 21,830 21.830 Net receipts/(payrnents) 2,050 (2,338) (288) (27,544) Transfers between funds (1032) 1032 Net rnovement in funds Reconciliation of funds.. Total funds brolkght forward 218 (506) (288) (27,544) 6,859 IIKIJ45 107,204 134,748 Total fullds carried forward io 7,077 99,839 106,916 107 204
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2023 Unrestricted Funds Restricted Funds Total Funds 2023 Total Funds 2022 Funds reconciliation - Not¢ 10 Bank and cash at start of year Net movem¢nt in funds 6,859 218 IOOJ45 {506) 107,204 (288) 134.748 (27,544) Bank and cash at end of year 7,077 99,839 106,916 107,204 Bank and cash balances Bank current accounts 106,916 107,204 106,916 107,204 Other assets Fixed assets- Note 8 Investments - Note 9 Gift Aid receivable on donations 2577,684 365.426 4,126 2,404,822 337.687 3.301 2,947,236 2,745,810 Liabilities 2,160 1,080 Approved by the Kirk Se55ion on 28th Augusi 2024 and signed on its behalf by: Signature: Signature.. 12LoJI Name: Mr. HalS Gerrow (Trnstee) Name: Mr. Jonathan Gault (Clerk of Session) 10
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total incorne of the congregation is less than £250.000 th¢ 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 Restricted fvnds comprise (a) income from endowments which is to be expended only on the restricted Purposes iniended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these ndS have unspent balances. ititerest on theiT pooled investtnent 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 fvture. 2. DONATIONS AND LEGACIES Unreslricled Funds Restricled Funds Total 2023 Total 2022 Recorded giving Loose collections Donations and gifts Gift Aid 23,768 6,461 259 4,796 30,229 259 5,296 4,126 27,890 500 2070 5,080 5,351 27,138 12,772 39,910 38,321 3. CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2023 Total 2022 OrgaDi5atkon income GTants Fees from weddings and funerals 3,170 3,170 1,681 750 290 600 000 600 3.170 3,770 2.721
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conlinued) 4. OTHER TRADING ACTIvrriES Unrestricted Funds Restricted Funds Total 2023 Total 2022 Rental Tncome 1.192 1,192 1.147 1.192 1,192 1,147 5. INVESTMENT INCOME Unrestricted Funds Restricted Funds Total 2023 Total 2022 Dep051t interest 835 3,550 4J85 3,767 835 3,550 4,385 3,767 RAISING FUNDS Unrestricted Funds Restricted Funds Total 2023 Total 2022 FWO envelopes 300 300 760 300 300 760 7. CHARITABLE ACTIVITIES unrtrIcted Funds Restricted Funds Total 2023 Total 2022 General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expenses Repairs and maintenance Donations to missions and charities 3,819 210 12,028 11,358 3,819 210 12,028 15,571 6,592 11,025 4,681 206 15,613 13,154 29,991 9,095 4,213 6,592 11,025 27,415 21,830 49,245 72,740 12
Presbyter an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) FIXED ASSETS The congregation owns the Church building sktuated on Main Street, Dunloy. the Church Hall situated on Station Road, Dunloy and the associated fixtures, fittings. plant and machinery. These have a combined insurance value of £2.477,684. The congregation also own approximately 13.5 acres situated on Station Rorf Dunloy. with an approximate market value of £ioo,000. Any fixed assets purchased for use by the charity have been capilalised if they can be used for more than one year and cost at least £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 au 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 2023 2022 Brewin Dolphin M&G Fund Presbyterian Fund 314,403 23,636 27,387 288,368 24,205 25,114 365,426 337,687 13
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) 10. FUND BALANCES Balance at I" Jan 2023 Balance at 31" Dec 2023 Totsl Receipts Total Payments Surplus I Deficit Fund Transfer Unrestricted Funds General Account fund 6,859 29.765 27.715 (1,832) 218 7,077 6,859 29,765 27,715 {1,832} 218 7,077 Restricted Funds Sunday School fund Building, repairs and maintenance fund GSR Account fund General Missions fund Moderators Appeal fijnd United Appeal fund World Development fund Mid-week fund Presbyterian Women fund Bowling Club fund PTesbyterian Childrens fund His Glory Mission nd Congregational lunch fund Jubilee Ukraine collection fvnd Alex McDowell donation fund 1,208 191 288 (97) 81.379 3,185 5,145 35 84 5,611 1,531 2.631 189 3,010 145 128 2,486 3,570 6,621 2,856 3.450 1,832 822 ( I,325) (819) 189 297 82,201 1,860 4,326 224 381 2,713 145 41 517 1,434 46 1.342 255 1,674 4,000 128 847 ,172 (46) 169 ,364 2,606 1,639 2,398 46 1,342 255 1,674 (1,674) 4,000 100,345 19,492 21,830 1.832 (506) 99,839 TOTAL 107,204 49,257 49,545 <288) 106,916 14