CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements For the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC 105342-0)
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and Liabilities as al thal dale. Reference and Administrative Details Churchtown Congregation of the Presbyterian Church in Ireland Tamlaght Rd, Tainlaghl O Crilly, Maghera Co. Londonde]ry, Bl'46 5XW Registered Chai'ity in Northem Ireland (105342-0) ChArity Trustees The Charity Trustees who Seed during the year or who were trustees at the date of this report were Mr Harry Armstrong Mr George Graham Mr Willis Arnistrong Mr William Lamont Mr Robert John Bloomfield Rev Richard mo[Soft Mr Stanley Bolton Mr Christopher Rowe Mr Keith Dundas Mr Junior Whyte Principal Offtce Bearers Minister Clerk of Session Treasurer Rev Richard Morrison Mr Christopher Rowe s Sylvia Rowe Independent Examiner lan Johnston {A.F.A.) Stevenson & Wilson Chartered Accountants 22-30 Broadway Ave, Ballymena, Co. Antrim, BT43 7AA. Bankers Danske Bank. Po Box 183, Donegall Square Wesl, Belfast, BTI 6JS. Solicitor5 Burnside & Logue Solicitors 43 Main Si. Maghera. Co. Londondery, BT46 SAA.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEI ES ANNUAL REPORT (eont'd) Structure and Management The Kirk Session The charity trustees of the congregation are the members of ils Kirk Session. Under the congregation's governing docuinenl, The Code, the book of the constitulion and government of the Presbyterian Church in Ireland, the Kirk Session seeks lo watch over and promote the spiritual interest of the congregation and of persons nol connected with any congregation who are within ils bounds. It ensures pasloral care is in place in ihe congregation and 5eek5 to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to ils Congregational Committee the temporal affairs of the congregation including adminislering all funds and property belonging to the congregation. Members of the Kirk Session are ex-offjcio members of the Congregational Committee. The Kirk Session consists of the ordained minisler/vacancy convenor and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal voles al meetings. except that the Moderator, the Aiiinister in active duty in the congregation, has no deliberative but only a casting vote. Slated meetings of the Kirk session are norn)ally held bi-monthly* OT a5 is deemed necessary. To be chosen for the office of the eldership in the congregalion a person musl be a voting member and a regular attendant al ils oi'dinances. The selection of ihose 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 vole. Presbytery Under the Presbyterian Church in Ireland fonn of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and iemporal affai of the congregations assigned to it by the General Assembly of Ihe Presbyterian Church in Ireland. Churchtown congregation of the Presbyterian Church has been assigned to the Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired fi'om acliv¢ duty and an ¢ld¢r appoinled by the Kirk Session of each 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 and judicial authorlty. in dealing with all matters brought before it. The General A55einbly is nornially constituted during the rst 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 minister of each congregation, retired minsters and a represenlativc elder appointed by the Kirk Session of each congregation.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRE( LAND TRUSTEES ANNUAL REPORT (cont'd) Description and Purpose The charitable purpose of the congregation is the advancement of religion. Churchtown congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland. as a Reformed Church within ihe wider body of Christ 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 lo enable her inembers to play their part in fulfilling God'5 mission to our world. The congregation's mission statement is as follows "by God's 'aCe, Ive as a gospel shaped congi'egalion wiihin ihe Pi'esbylei'ian Chiii'ch in Ji'eland, seek io ipiake and eqiiip disciples ofjesiis, Ihroiigh ihv pi'oclainalion of God's iiioi'd, lo Ihe gloiy ofGod. ' The congregation aims to live out its mission as a family of God's people by being.. A Covenant Community.. where our relationships are rooted in the proiniscs of God by living faithfully toward him and toward one another. An Intergenerational Community: where adults intentionally take the lead to engage with, encourage and nuiture younger members to maturity in Christ. An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond Ihe bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible 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 lh¢ Bible leaches on key matlers of Christian faith and practice Activities and Objectives The congregation meets for worship every Sunday and visitors were welcome to join. The Sacrament of the Loi'ds Supper is observed on four occasions during the year and all those who have been bapiised and who have made a profession of faitli in the Lord Jesus Christ are admitted to the Lord's Supper. The congjrgalion holds regular bible study and prayer meetings and has a wide range of organisalions which seck to reach and disciple those involved. The organisations include.. Sunday School & Bible Class Children's Church Creche 140liday Bible Club Boy5 Brigade Rainbows, Brownies & Guides Youth Fellowship Men's fellowship Presbyterian Women Friendship Group Choir Walking Group Achievements and Performance Worship and prayer The congregation nomially meets for worship each Sunday at 12:00 Noon (I I.'OOam in July & August) and on the first and third Sunday each month at 7..00pm. A time of prayer is held before each service of worship. During the week there is a midweek meeting on Wednesday evenings at 8pm, providing an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular services durlng the year, we acknowledged God's grdCiOUS gift of new life at three Sacraments of Bapttsm. During the year we saw five members of the congregation pass away and we sought lo comfort those who had been bereaved.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) At 31 December 2022 there were 149 communicant members and 135 families connected with the congregation. The average weekly attendance at mornillg worsbip wa5 100. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minisler, Ihe elder for that district or by a member of the congregation. We also provide online livestream and CD minislry where each worship service is recorded and available to those who could not attend or are housebound. Member5 of the congi'egation are willing and proactive in supporting the practical needs of others where ihey arise. Efforts are made to engage with members of our local community who need pastoral support. Mlssion and outreach Our weekly 5ervice5 of worship are open to everyone in our cominunity and beyond as they are sti'eamed and niade available online. During the course of the year certain worship services have a particular theme (e.g. Back to School. Harvest, Christmas and Easter) providing an opporlunily to invite members of the community lo join with us on these occasions. Events happening wiihin Church life are promoted through leaflet drops, our monthly announcement sheet, recently launched website and social media through our Facebook page. Our varied range of organisations provided an opportunity to engage with young and old from within the congregation tht'ough their carefully planned programmes. They also gave an opportunity to reach out to the local community with many of our youth members having no connection to the congregation. We enjoy excellent relations with our neighbouring churches. We shared some joint midweeks with Drimbolg Reformed Presbyterian and we 5UPPOrted the local Church of Ireland congregations in Tamlaght O Crilly and Innisrush at their special services held during the year. The annual week of Holiday Bible Club and Youth outreach on the rst week in August provided an opportunity to reach large numbers of children and youth from the wider community. This has proved to be a great way of sharing the gospel of Jesus Christ with children and youth, as well as making good cot)neclions with families in the area. The church seeks to support local schools and engage with the slaff and pupils there. Our minister regularly takes part in assemblies in two Primary Sch(N)Is and occasionally in a Secondary school. In November we held a Harvest Mission over six consecutive nights. The speaker for the week was the Rev Eddie Kirk, who brough a clear message and challenge from God's word. There were special items of praise and iestimony throughout the week and the Mission was well supported by the local community. It was an encouraging week in the life of congregatioii. In December we had a Christmas tree put up in the village and were able to host a 'lighis switch on, event and outreach in the local community. There was singing from the community choir. a Christmas message from our minister, and festive refi'eshmenls and entertainment. Funding from Mid Ulster Council helped to make this cvent possible. The congregation supported the United Appeal for Mission which is a central fund of ihe Presbyterian Chui'ch in Ireland ensuring that its target is met each year. This enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what ihe congregation could do on its own. The United Appeal Fund provides financial support for mission perso1Cl at home and oversea5, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church preinises, assist with the running costs of Union Theological College (thc Church's training college for ministy studenls), and financially supports congregation in the areas of worship. discipleship, global mission, outreach, leadership and pastoral care.
Presbyter an CHURCHTOWN CONGREGATIOIY OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The congregation supported other Mission groupslpeople. This included the work of the Belfast City Mission, with particular interest and focus on Andy and Iris Williamson who serve in Ballysillan. The congregation generously supported the BCM Christn]a5 Gift Appeal in December. Churchtown also established a gospel partnership with a church in Moldova through European Mission Fellowship. We welcomed their pastor to lead a Sunday Service in October where we heard about the ongoing needs and work in ihat region. We committed to support this work prayerfully and fanCIallY. At the end of the year the total given througb our Midweek weekly offering and evening services was divided among a number of mission agencieslgroups. In order to encourage young people being involved in short. or longer term, missionary work, locally or overseas, provision is inade to financially support them. One young p¢rson was supported in her participation on a Scripture Union team al New Horizon in August. Presbyteiy The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This pi'ovides an important link between the congregation5 and the wider structur¢s of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian church in Ireland held in Assembly Buildings in Belfast in June. Property The Congregational committee continue to provide oversight for the upkeep of our church buildings, graveyord and farni land. A new committee was elected in October. Organisations Sunday sehool & Bible Class - From January to June 2022 Sunday schooVBible class met each Sunday morning from I I:00-11:45am where children were taught the word of God in four classeslone Bible class. Our annual Children's Day services were held on Sunday 5th June - our evening service was followed by a Jubilee supper to celebrate the Platinum Jubilee of Queen Elizabeth 11. The Sunday SchoollBible cla55 concluded in June with a family trip to the Ai'k Faim and Bangor. Following a summer recess, classes resumed in September 2022, when 24 children and young people enrolled which can be broken down as follows: Sunday school (aged 4-11)- 14 children with 4 teachers Biblc class (aged 12-18)- 1 O young people with I teacher. During Ihe calendar year, each child received an Easter Egg, end of session prize and Christmas gift. In December 2022, our Sunday SchooVBible class pupils enjoyed a Christmas trip to Soft Play and Bowling at the Jet Centre Coleraine followed by food at McDonalds. Each year Sunday School/Bible Class have a mission project where money is collected by the childi'en in Smartie tubes. Our total contribution at 31 December 2022 in support of the work of Coram Deo Ministries was £515. Their work involve5 translattng 'The Jesu5 Story book Bible. into Italian and Bible teaching sessions. Youth Felloivship - Renew youth fellowship met fortnightly between September and June usually in the Cburch Hall with approximately 10-15 yoiing people from year 8 up. We have 3 leaders who run tbe programme. Our nights Usually start with ice breakers followed by a bible-based talk or bible study to help challenge, encourage and equip the young people in their everyday life. Over the year we also had a trip for a BBQ and games at the beach, a BBQ and inflatables night at the Manse Shed and a rnovie night.
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) I" Tamlaght O, Ci'illy Boy's Brigade - our Boys, Brigade company is attached to the three local churches. From January to April the boys in all sections met each Monday night. The boys in Anchor5 and Juniors enjoyed a varied programme including bible study, games and craft. The Company section also participated in bible study. enjoyed sport activities and learnt new skills. The BB year concluded with a 'Prizes and Pudding5' parents evening on Monday 4 April. Following a summer recess, BB meetings resumed in September for all three sections with a programme as outlined above. On 9 October l $1 Tamlaght O'crilly Boys, Brigade enrolled 4 Anchor boy5. 7 Junior boys and 10 Company section boys. Tam laght O'crilly Rainbows, Brownies & Guides - All girls in Rainbows, Brownies and Guides paiticipated and engaged in different activities each week, such as. craft, sport, games, cookery and scripture related activities. The guid¢s painted rocks for the platinum jubilee of Queen Elizabeth Il and these were displayed for ihe community in both Tanilaght O'crilly and Innisi'ush. On the 9th May, all units came together for a 'Motlier and Daughter Tea Evening, to conclude the guiding yeai.. During this, the unit leaders recapped the years events and activitie5. After the suininer holidays, Rainbows, Brownies and Guide5 resumed their programme in September. On 9th October, Tamlaght O'crilly Gil'l Guides enrolled 6 Rainbows, 10 Brownies and 13 Guides. Holiday Bible Club - this involved a week of outreach from 8th to 12th August ID th¢ 'Big tent. in the manse field, Thi5 was proceeded by a Worship service in the tent on the evening of Sunday 7th August. From Monday to Friday nightly meetings wei'e held for Primary school age children following the theine Under Construction- looking at God's salvatioii plan from creation to Jesus, death and resurrection. This meeting was followed ¢ach ¢v¢ning by 'Summer Youth, froin 8.30pm for those of secondary school age+. This event comprised of special activities -including BOMB (Believers on mountain bikes), Fun with drums and also had food, pratse and an epilogue each night. On the friday evening a family night/barbeque was enjoyed by children and parentslfriends. In total, across both age groups. 149 children/young people enrolled during the week. Our week of outreach concluded with a Holiday Bible Club Family service in church on Sunday 141b August. Prcsbytcrian Women - Women connected to the congregation met each month from January to April and September to December. PW provided a varied programme tied into the theme for the year, side by side. The ladies enjoyed times of fellowship together and were given the opportunity to hear about, and support, local and global mission. Our program consisted of.. Sid¢ by Side with the Kellys, working with One Misslon Society in Mozambique- Gift night heal'ing from PW members. Praise and Pudding Evening. Julie Philpot sharing about Jessica's journey. Christmas dinner at the Impei'ial, Garvagh. and a Christmas themed evening with Julie-Anne Richmond. Some ladies attended li'ish Women's Convention. The PW Service in September welcomed Keith Preston to share about the work of The International Meeting Point in Belfast. PW had up to 45 women in attendance. Men's Fellowship- Men connected to the congregation met each month from January to April and September to December. The varied programme and range of guest speakers provided an opportunity for friendship and fellowship. The men enjoyed th¢ir annual dinner in February at TBF Thompson Ministries Garvagh with Alan Simpson sharing on how God is using him in the prison service. A Joint games night in Drimbolg RP Church Hall proved fun but competitive as Derek Livingston from Ambassadors football shared. The visit to Turtle's farm outside Ahoghill gave an insight into the challenges facing a large modern dairy fami. Victor shared aspects of his Christian faith throughout the tour. The Clay Pigeon shooting at Thatch Gun Club in Broughshane was well attended and the epilogue by George Gi'aham was well received. The men were thankful to Flutchinson Engineering for opening up their premises for a guided lour of their facilities and processes. We were joined by a number of men froin other congregations with our minister giving an epilogue at this. In November the men focused on remembrance as Former RUC officer Jarvis Traynor shared his testimony of life through the troubles. Average attendance at each event was 20 meT]. Friendship group - This group met monthly from January to May and from September to December. They enjoyed a vai'led programme of speakers and activities which always ended with chat over a cup of tea. The Rev John Martin shared in song and talked about hls life in ministry. Rev. lan Mcclean shared about the work of MERF (Middle East Refornied Fellowship) which was new to most. Rev. Roland Watt from Killymurris shared in song and spoke of the Lord as sh¢pherd drawing on his own farniing experience. Jill Holmes from Trinity House in Garvagh helpfully gave an overview of her work in Ihe care home and a recent overseas trip. Sam Cowan introduced the group to the work of the Seaman's Christian Friend Society in Belfast docks. May Arnistrong was welromed back to give all update on the work
an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEI ES ANIYUAL REPORT (cont'd) of Bushfire Ministrtes. The group also enjoyed lunch at the Lodge ColerdTne and a Christmas afternoon tea at the Manse, at wliich Ronnie McKee from TBF Thompson Ministries shared a Christmas message. Walliing Group- This provided an opportunity for Tnelnbers of the congregation to meet monthly on a Sunday aftei'noon for a casual watk. This provided an opportunity for conversalion and deepening of friendships. On average 15 people attended. Some of the locations include: Garvagh Forest, Maine Riverside Walk, Ponglenone forest. Castlerock beach and Porlballinlrae Board walk. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and othcr church aclivities. Public Benefit Statement The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to ils members and the gen¢ral public by making known th¢ Christian Gospel of the Lord J¢sus Christ througli the advaiicement of religion. The dii'ect benefils 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 opporluniti¢s for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local coinmunity such as through the care of those in need (including the sick, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all Cases. Public access is made known through the use of noti¢¢boards* printed malerial, press advertisement, websites, and social media or in otlier ways. The benefits are demonstrated through regular evaluation of the servirxs and informal and ad-hoc feedback from members, 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, ITlSh 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 pUOSe are members. their families, other individuals Ihat 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 wlth 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 CHURCHTOWN CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Financial Revieiv The congregation's main source of income is members, Contributions through the Weekly Freewill Offering. There were 91 contributors during the year (2021: 91) donating a total of £60,959 (2021.. £54,093 - being £47,348 Weekly Freewill Offering and £6,745 stipend). Total Income of the congregation during the year was £115.590 compared to £96,891 in the previous year. Total expenditure increased to £95.999 from £87,835. Statement ofTrustee Responsibilities The Trustees are responsible for preparing the annual report and the fmancial slatemenls of the congregation in accordance with applicable law and gen¢rally accepted accounting practice. As ihe congiegations total income does not exceed £250,000, the TNstees have elected under Section 64(3) of the Chai'ities 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 thal are suffjcient to show and explain the congi'egation's transactions and disclose with reasonable accuracy al any time ils financial position. They are also responsible for safeguarding the assets of the congregalion and hence for taking reasonabl¢ steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on 23 March 2023 and signed on its behalf by Name: Rev Richard Morrison Name: Christopher Rowe Date: 211031z Date: 13-1.2S
Presbyter an INDEI PENDENT EXAMINIRS REPORT TO THE TRUSTEES OF CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of Churcbtown congregation for the year ended 31 December 2022, which are set out on pages Ioto 15. Respective responsibilities of cliarity trustees and eiaminer As the charity's trustees you are responsible for the preparalion of the accounts in accordance with ih¢ Charities Act (Northern Ireland) 2008. It is my I'esponsibility to: examine the accounts under seclion 65 of the Charities Act follow ihe procedures laid down in the general Directions given by the Commission under section 65{9)(b) of the Charities Act slate 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 Charitie5 Act and my examination was carried oul in a¢coi'dance 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 record5 were not kept in accordance with sectlon 63 of the Charlties 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 further inforniation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have Completed my examtnation and have no concerns in respect of the matters (l ) to (4) listed above and, in connection with following the Directions of the Charity Commissioll for Northerll Ireland. I have found no matters that J'equire drawing to your attention. lan JohstOn {A.F.A.) Stevenson and Wilson 22-30 Broadway Avenue Chartered Accountants Ballymena Date.. 23 March 2023 BT43 7AA
an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNTS) si- FOR THE YEAR EDIYED 31 DECEMBEI R 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Tot81 2021 Receipts Donations and legacies Charitable activities Grant Investment income other income 74,551 280 2,062 358 5,167 26,553 877 2,400 2,696 101,104 1,157 4,462 3,700 5,167 87.817 520 972 2,715 4,867 646 Total Reecipts 82,418 32,526 646 115,590 96.891 Ipieiil& Raising funds Charitable activities Other expenditure Capital expenditure 438 65,229 11,065 438 83,007 12,554 410 48,929 38,496 17,778 1,489 Total Payments 76,732 19,267 95,999 87,835 Net receipts l (payments) Trai)sfers between funds 5,686 (8,500) 13,259 800 646 7,700 19,591 9,056 Net movement in funds Funds brought forward (2.814) 99.324 14,059 162.820 ,346 83,181 19,591 345,325 9,056 336,269 Funds carried forward io 96,510 176,879 91,527 364,916 345,325 10
an CHURCHTOWN CONGRECATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSKTS AND LIABILITIES AS AT 31ST DECEMBER 2022 Unrestricted Funds Restrieled Funds Endowment Fuiids Total Funds 2022 Total Fund5 2021 Funds Reconeiliation Bank, cash and invesltnents at start of year Net movement in funds 99,324 (2.814) 162,820 14,059 83,181 8,346 345,325 19,591 336,269 9,056 Ilank, cash and iftYesim¢nls al cnd ofyear 96.510 176,879 91,527 364,916 345.325 Bank, Cash aiid Investment Balances Progi'cssive savings accounts Bank CUiTent accounts 91,527 273,389 83.181 262,144 364,916 345,325 Other Assets Fixed Assets - Note 9 Church building and contents Church hall buildings and contents Building of manse Building of open fronted shelter Land Gift Aid receivable on donations Investments 1,031,249 127,293 365,444 6,464 41,704 12,000 40,731 1,031.249 127,293 365,444 6,464 41,704 12,000 56,699 1,624,885 1,640,853 Liabilities 3,271 Nil Approved by the Kirk Session at a meeting on 23, March 2023 and signed on its behalf by: Rev Richard Morrison Mr Christopher Rowe Clerk of Session Minister 11
an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31SI' DECEMBER 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMF.NTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance wilh the provisions in The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare ils accounts oil a receipts and payinents basis. FUND ACCOUNTING ndowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion. the income dei'ived from the endowment is to be used either as restricted or unrestricied income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the Testricted purposes intended by the donor and (b) revenue donalions or grants for a specific congregational activity intended by the donor. Where these funds have unspenl balances, interest on their pooled investment is apportioned to the individual funds on an average balance basi5. Unrestrlcted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the fulure. DONATIONS AND LEGACIES Unrestricted Funds Restricted unds Endoivment Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid 3,727 62,267 8,557 3,727 86.243 11.134 774 74,913 12,130 23,976 2,577 74,551 26,553 101,104 87,817 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endoivment Funds Total 2022 Total 2021 Charitable activities - other Charitable activities - publication 280 500 780 377 520 377 280 877 1,157 520 12
an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELIIND NOTES TO THE ACCOUNTS (cont'd) INVESTMENT INCOME Unrestricted Funds Restricted Funds Elldoiyvnent Fuiids Total 2022 Total 2021 Deposit interest 358 2,696 646 3,700 2,715 358 2,696 646 3,700 2,715 OTHER INCOME Unreslrieted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Conacre income Donation toward pulptt supply Presbyterian Church in Ireland 5.077 75 15 5,077 75 15 4,867 5,167 5,167 4,867 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 FWO envelopes 438 438 410 438 438 410 13
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTRIAN CHURCH IN IRELAND IYOTES TO THE ACCOUNTS (cont'd) CHARITABLE ACTIVITIES Unr¢s¢ricted Funds Restricted Funds Endoivment Funds Total 2022 Total 2021 Ministry and support staff costs Presbytery fees Genei'al assessment Events and catering expenses Stationery and teaching materials Publications Donations to missions and charities Congregation running cost5 49,185 295 6,460 2.108 2,113 48 3.348 1.672 49.185 295 8,030 3,951 2,535 425 15,040 3,546 25,425 363 7,483 1,105 1,806 1,570 1,843 422 377 1,692 1,874 10,54l 2,206 65,229 17,778 83.007 48,929 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Governance cosls Repairs and maintenance Utilities Liv¢ slreaming equipment 2,977 1,486 6,602 216 973 300 3,193 2,459 6,902 3,561 21,628 6,172 7,135 11,065 1,489 12,554 38,496 FIXED ASSETS and CAPITAL EXPENDITURE The congregation owns the Church building, Churcb hall and Church manse situated at Tamlaght Rd, Maghera BT46 5XW and the associated fixtures, fittings and equipment. These have an insurance value of £1,530,450 at the 3 1st December 2017. 14
Presbyter an CHURCHTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (eont'd) 10. FUND BALANCES Fund Balance at start R¢¢eipts Payment Surplus I (d¢fi¢it) Transfer Balaiice at end Unrestricted Fujids Number l account Number 3 account 69.038 30,286 77,561 4,857 76.321 411 1,240 4,446 (8,500) 61,778 34,732 99,324 82,418 76,732 5,686 (8,500) 96,510 Restricted Funds Number l account Number 2 account Youth fellowship Men's fellowship Friendship group Sabbath school pw Boys Brigade 98 139.414 1,129 681 1.093 16,896 2,344 ,165 9,115 14,763 9,115 973 325 543 350 2.228 3,260 2,473 98 I53,204 805 553 1,070 16,430 2,278 2,441 13,790 (324) (128) (23) (966) (66) 976 415 327 1,262 3,194 3,449 500 300 162,820 32,526 19,267 13 259 800 176,879 Endowment Funds Progressive I Progressive 2 Progressive 3 Progressive 4 41,922 38,145 3,114 314 309 23 314 309 23 42,236 38,454 3,137 7,700 7,700 83,181 646 646 7,700 91,527 To¢81 345,325 115,590 95,999 19,591 364,916 15