an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC105306)
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees Present their Annual Report and FiT]ancial Statements for the year ended 31 December 2024 including a Statement of Assets and Liabilities &s at that date. REFERENCE AND ADMINISTRATIVE DETAILS Dunloy Congregation of the Presbyterian Church in Ireland. Correspondence address: Main Street, Dunloy. Co. Antrim. BT44 9AB. Registered Charity in Northern Ireland INICI 05306). CHAIUTY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were.. Mr Stuart Gowland Mr Jim Sayers Mr Jonathan Gault Mr Thomas Paul Mr Harris GeoW PRINCIPAL OFFICE BEARERS Convenors" Rev Campbell Mulvenny (resigned 28104125) Rev Roland Wall (appointed 29104125) Mr Jonathan Gault Mr HaTris Gerrow Clerk of Session- Treasurer.. INDEPENDENT EXAMINER James Gillespie (F.C.A.) Stevenson and Wilson Chartered Accountants 22-30 Broadway Ave, Ballymena. BT43 7AA. BANKERS Danske Bank SOLICITORS Greer Hamllton Galley Murphy Carey 27 High Street, Ballymoney, BT53 6A
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES AI¥NUAL REPORT (cont'd) STRUCTURE IIND MANAGEMENT The Kirk Session The Charity trnstees of the congregalion are the members of its Kirk Session. Under the congregation's governing document, The Code. the book of the constitution and government of the Presbyt¢rian Church in Ireland. the Kirk Session seeks to watch over and promote the spiritual intere51 of the congregation and of persons not connected with any congregation who are within its bounds. 11 ensures pastoral care is in place in the congregatton 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 tnembers of the Congregational Committee. The Kirk Session con51Sts of the ordained minister (at present the Convener) and the ruling elder5 of the congregations. All members 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 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 rcgular 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 Presbyterian Church in eland form of governance the cory)orate 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 Genernl 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. (It should be noted that at the time of this report being completed, Dunloy Presbyterian Churcb will be assigned to the Ballymena Presbytery). The membership of the Pre$bery consists mainly of the active ministers of congregations assigned to it by the General Asscmbly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assernbly is the supreme court of the Church. representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority. in dealing with all matters brought before it. The General Assembly is normally constituted during the rst week in June for worship and to conduct its business. At the end of business it is dissolved. The rnembership 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.
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES AI¥NUAL REPORT (cont'd) DESCRIPTION AND PURPOSE The charitable pUoSe of the congregation is the advancement of religion. Dunloy Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland. as a Refornied Churcb within the wider body of Chrisl is grounded in the Scriptures, and exists to love and honour God throLEgh faith in Hi5 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 grace of Go4 fo help people of oil ages becoFnefylly devoledfollowers ofjesus Christ. Our visi(Jn is, by the grace ofGod, lo be an inclusive, welcoming commz4nity of Chrisl's people of all ages. which.. is increasingly characferised by lovefor God. and love and concernfor others.. is committed to the historic Chrislian gospel as revealed in ihe Bible,. is relevant topeople of ihis lime andplace. The congregation aims to live out ils Mission and Vision af afamily ofGods people by being.. A Covenanf Community.. where our relaiiomfhips ore rooled in ihe promises of Gud by livingfaithfylly foward him and ioward one anoiher Ah Iniergeneraiional Community.- where adulis inlentionally take the lead fo engage wilh. encourage and nurlureyounger members Io PAQft4riry in Chrisl. An Outward looking Community.. where we wani ihe blessings of God ihai belong io in ihe gospel io become blessingsfor others beyond ihe bounds ofour compnunity. As a congregation of the Presbyterian Church in Irelan4 we believe ihai ihe Bible is ihe supreme atsthority over all we do, andihar the Wesiminsier Confession ofFaiih, along wilh ihe Larger andshorier Catechisms set out what we understand ihe Bible leaches on key mailers of Chrislionfaiih andpraclice. ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrdment of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus CILrist are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a wide range of organisations including: Sunday School Bowling Club Presbyterian Women Mid-week
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation nonnally meets for worship each Sunday at 10.45am. During the week th¢ Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of Prayer. There is also a prayer meeting before the Sunday service at l 0.15am and a moT]thly prayer meeting on the second Tuesday of the month at 8.00pm. At 31 December 2024 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 Holiday Bible week during August. From the Midweek collections we support a child through adopt a child and through our Sunday school collection we support a chlld from Uganda. Through the Presbyterian Woman, there was donations to PW Mission Fund (£600), The Alzheijner's Society (£300), Presbyterian Church Trinity House (£550) and senior citizens Christmas hampers costing a total of £316. During the year the Congregation contributed to CEF North e&st (£1 00), Presbyterian Children's Society (£ 1,000). Revival Movement Association (£ 1,000) also EMF Church Plant in Lisbon, Portugal (£800). The congregation supports the United Appeal for Mission which is a centrdl fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denorniTJation and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal bund provides financial support for mission personnel at home and overseas. assists congregations with the deployment of locally based staff, enables church planting, provides graot support for the upkeep of church premises, assist with the rutLug costs of Union Theological College, the Church's training college for ministry students, and financially supports congregation ftn the areas of worship. discipleship, global mission, outreach, leadership and pastoral care.
an DUNLOY CONGREGATION OF THE PRESBYTERIAN 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 eEders. This provides an important link between the congregations and the wider sCtureS of the church. General Assembly The minister and the representative elder were norninated to attend the meetings of the General Assembly of the Presbyterian Church ID Ireland, held in Assembly Building5 in Belfast, in June. Property There were 2 major projects of work carried out this year Exterior Church Cleaning and Painting. Total £9,920 Replacement to Church Hall exterior doors. Total £8,112 Organisations The Presbyterian Woman's organisation meets on the I st Monday of every month from October through to April. There are cutTently 16 members on its roll. Meetings consist of bible study and guest speakers with a Christian Ethos. The PW nornially raises money through various fundraising events i.e. Pudding Party night, and it's annual church service. Money was a150 raised from donations from the church and PW members, and this helped support charities such as the PW Missions Fund. The PW celebrated its 70th Anniversary this year. Dunloy Bowling Club meets each Thursday night from September to mid-April. We have approximately 24 members. We belong to the North West Bowlillg 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. Sunday School is held each Sunday and consists of a junior class for ages 4 - 9 and a senior 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 help support a child in Uganda through their weekly collection. Sunday School organi7.ed a Christmas party and Sunday School trip during the year. Volunteers The '[ rustees wish to acknowledge their deep appreciation of those who give freely of their titne by serving on committees and helping with organizations and other church activities.
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANIYUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presb)terian Church in Ireland meets the public benefil requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord J¢sus Christ through th¢ advancement of religion. The direct benefits which flow from the Pu05eS of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordtnate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to Sptritual and moral development and oppornnities for response to Bible ceaching. In turn, this framework leads lo practical expressions of Christian beliets 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 facilitaled through presbyteries or are organised and delivered centrally. Local delivery 15 facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards. printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and infornial and ad-hoc feedback from rnembers, their families, and members of the public. The purpose does not lead to harni. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay AgeDls who receive benefits as a Tesult of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private beneflts. 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 s¢cular organisations. charitics and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefjt requirement statutory guidance.
Presbyter an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW There was a total income of £52,509 in 2024, increasing from £49.257 in 2023. Total expenditure increased to £54,804 in 2024 from £49,545 in 2023. STATFMENT OF TRUSTEE RESPONSIBILITIES The TTUStees are responsible for Preparing the annual report and the fmancial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250,000. the Trustees have elected under Section 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 a150 responsible for safeguarding the assels of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other 7C8U1ar1ties. Approved by the Kirk Session on 12 May 2025 and signed on its behalf by.. Signature: Signature: Name.. MT. HalS GeoW (Trustee) Name: Mr. Jonathan Gauli (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 2024, which are set out on pages 9t0 14. Respective responsibilities of charity trustees and examiner As the chatity'5 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 Commission 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 Tequired under section 65 of the Charifies 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 also included considerdlion of any unusual items or disclosures in the account5, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to rny 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 COTnply with the accounting requirements of the Charities Act 4. That there is further inforniation needed for a proper understanding of the accounts to be reached. Independent exarniner'5 Statemenl I have cornpleted my examination and have fto concerns in respect of the matters (l ) to (4) listed above and, in corLnection with following the Directions of the Charity Commission for Northern IrelaniL I have found no matters that require drawing to yow attention. es GTllespie (F.C.A.) Stevellson and Wilson 22-30 Broadway Avenue Ballymena BT43 7AA Chartered Account8nts Date: 12" May 2025
an DUNLOY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY OIECEIPTS AND PAYMENTS ACCOUNT) FOR THE YEAR ENDED 31st DECEMBER 2024 Note Unrestricted Funds Restricted Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment income 28,567 1,099 1,184 938 11,675 3,472 40,242 4,571 1,184 6,512 39,910 3,770 1,192 4,385 5,574 Total receipts 31,788 20,721 52,509 49,257 Payments Raising funds Charitable activities 318 20205 318 54,486 300 49,245 34281 Total payments 20.523 34281 54,804 49,545 N¢t re¢eipts/{payments) 11265 (13,560) (2,295) (288) Transfers between funds Net movement in funds Reconciliation of funds- Total funds brought forward 11,265 (13,560) (2,295) {288) 7,077 99,839 106,916 107,204 Total funds carried forward io 18J42 86,279 104,621 106,916
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2024 Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 Funds reconciliation- Note 10 ]3ank and cash at start of year Net movement in funds 7,077 11,265 99,839 (13,560) 106,916 (2,295) 107,204 {288) Bank and cash At end of year 18J42 86,279 104,621 106,916 Bank and cash balances Bank current accounts 104,621 106,916 104,621 106,916 Other assets Fixed assets - Nole 8 Investments- Note 9 Gift Aid receivable on donations 2,701,568 395,922 5,272 2,577,684 365,426 4,126 3,102,762 2,947,236 Liabilities 1,080 2,160 Approved by the Kirk Session on 12th May 2025 and signed on its behalf by.. Signature: Signature: Name.. Mr. Harris Gerrow (Trustee) Name: Mr. Jonathan Gault (Clerk of Session) io
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAIYD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 ACCOUlYtING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250.000 the congregation have elecfrd 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 ndS comprise {a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donoT. Where these fvnds have unspent balances, interest on their pooled investment is apportioned to the individual funds on all average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are gen¢ral funds set aside by the congregation for use in the future. 2. DONATIONS AND LEGACIES Unrcstricted Funds Restricted Funds Total 2024 Total 2023 Recorded giving Loose collections Donations and gifts Gift Aid 24,572 6,730 259 2,908 1,778 31,302 259 3,408 5,273 30,229 259 5,296 4,126 500 3,495 28,567 11,675 40,242 39,910 3. CHARITABLE AcfiviTIES Unrestricted Funds Restrieted Funds Total 2024 Total 2023 Organisation income Fees from weddings and fvnerals Miscellaneous income 2,582 2,582 550 1,439 3,170 600 550 549 890 1,099 3,472 4,571 3,770
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CItURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Total 2024 Total 2023 Rental income 1,184 1,184 ,192 1.184 1,184 1.192 5. INVESTMENT INCOME Unrestricted Funds Restricted FuJ)ds Total 2024 Total 2023 Deposit interest 938 5,574 6,512 4,385 938 5,574 6,512 4,385 6. RAISING FUNDS Unrestricted Funds Restricted Funds Total 2024 Total 2023 FWO envelopes 318 318 300 318 318 300 7. CHARITABLE ACTIVITIES Unre51ricted Funds Restricted Fuiids Total 2024 Total 2023 General Assembly Assessments Presbytery Fees Ministy and support staff costs Congregational running expenses Repairs and maintenance Donations to missions and charities 3,819 210 12,028 15.571 6.592 11.025 210 4,812 15,183 210 4,812 20,592 19,211 9,661 5,409 19,211 9,661 20,205 34,281 54,486 49,245 12
an DUNLOY CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) 8. FIXED ASSETS The congregation own5 the Church building situated OD Main Street, Dunloy, the Church Hall situated on Station Road, Dunloy and the associated ftUres. fittings. plant and machinery. These have a combined insurance value of £2,601,568. The congregation also own approximately 13.5 acres situated on Station RO Dunloy, with an approximate market value of £ioo.000. Any fixed assets purchased for use by the charity have been capitalised if they can be used for more than one year and Cost at least £2,500. They are valued at C05t OT, if gifte at the value to the charity on receipt. The Tntstees have agreed that any fixed asset addition with a value of les5 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 Tnlstees. INVESTMENTS 2024 2023 Brewin Dolphin M&G Fund Presbyterian Fund 342,988 24252 28,682 3 I4,403 23,636 27,387 395,922 365,426 13
an DUNLOY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AccouNfs (continued) 10. FUND BALANCES Balance at I" Jan 2024 Balanee st Total Receipts Total Payments Surplus I (Deficit) Fund Transfer 2024 Unrestricted Funds General Account fund 7.077 31,788 20,523 11,265 18.342 7,077 31,788 20,523 11,265 18,342 Restricted Funds Sunday School fund Building, repairs and maintenance fund GSR Account fund General Missions fund Moderators Appeal fund United Appeal fund Mid-week fund Presbyterian Women fund Bowling Club fund His Glory Mission fund Congregational lunch fund Alcx McDowell donation fund 143 574 (431) 680 82,201 1,860 4,326 224 381 169 1,364 2,606 1.342 255 4,000 5,940 1,531 3,913 19,614 1,976 3,990 (l3.674) (445) 178 68,527 1.415 4,504 224 949 354 1,431 2,746 1,369 255 3,126 185 4,096 1,680 27 2,558 568 185 4,029 1,540 67 140 27 (255) 80 (255) 80 4,080 99,839 20,721 34,281 (13,560) 86,279 TOTAL 106,916 52,509 54,804 (2,295) 104,621 14