an FIRST BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees presènt their Annual Report and Flnancial Ststements for the year ended 31 December 2024 including a Balance Sheet as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Flrst Ballymena ConggatIon of Presbyterlan Church In Ireland Church Offlce, Meetlnghouse Lane, Ballymena. Co. Antiim 8T43 7BT Reglstered Charlty in Northern Ireland (NIC105344) CHARITY TRUSTEES The CharltyTrustees who seThed during the year or who were trustees at the date of thi5 report were: Rev Emerson McDowell Rev Matthew Boyd Ireslgned 31 March 20241 Mr Harry Clarke Mr Hughjames Cameron Mrjames Donaghey Mr Norman Graham Mr Stephen Lamont Mrs Kay LorlmÈr Mr Alan Montgomery Mr John McQuitty M15 Diane Russell Mr Rodney Wrl8ht Mr Rodney 8ryans Mr Maurlce Crabbe Mr Dennis Hanna Mf Randal Hayes Mrstewart Heaney MrTommy Heaney Mr Robertjohnstone Mr Geoffrey Lamont Mrs Catherine MaybSn Mr Ivan McNeill Mf Lyle McQultty Mr Colin Russell Mr Roland Woods Mrjames Wylle PRINCIPAL OFFICE BEARERS Minister Clerk of Sesslon Rev Emèrson McDowell Mr Tommy Heaney Icompleted hls term of office on 31 Au8u5t 20241 Mr Colin Russell lappolnted I September 20241 Mrs JacquiÉ Gilmore Mrs Ruth Gib50n Treasurer Secrètary
an FIRsf BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) INDEPENDENT EXAMINER John Flnnegan Potter Flnnegan LlmitÈd Unit 25 The Courtyard 8u51ne55 Park 190 Galgorm Road Ballymena BT42 IHL BANKERS u15ter Bank Llmlted 49 W@Ilington Street, 8allymena BT43 6A0 Flrst Trust Bank 78 Welllngton Street 8allymena 8T43 6AF Natlonwlde Bulldin8 Society 70 Welllngton Street, Ballymena BT43 6AF Cambrid8e & Countles 8ank, Chamwood Court, 58 New Walk, Lelcester, LEI 6TE Santander Customer Sep4lce Centre Bootle, Merseyslde. L30 46B United Trust Bank Llmlted l Ropemaker Street London EC2Y 9AW SOUCITORS Samuel Cummlngand Son 39 Llnenhall Street 8allymena BT43 5
Presbyter an FIRST BALLYMENA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conVd} STRucfuRE AND MANAGEMENT TlJeKlrkSesslon The Charity Trustees of the congregation are the members of Its Kirk Sesslon. Under the congregation's governlng document. The Code. the book of the tonstltution and 8overnment of the Presbyterlan Church in Ireland. the Kirk Session seeks to watch over and promote the splrltual Interest5 of the congregatlon and of persons not connectecl with any congre8atlon who are withln tts bounds. It ensures pastoral care is In place In the congregatlon and seeks te further the contrlbution of the Church to Christian witness and 5ervlce In the local communlty. The Klrk Sesslon has delegated to Its Congregatlonal Commlttee the temporal affalrs of the con8re8ation, includlng admSnlsterlng all funds and property belon8lng to the congregation. Members of the Kirk Session are ex-offlcio members of the Congregational Commlttee. The Klrk Session consists of the ordalned mlnlster and the rullnE elders of the congregatlon. All members are entltled to propose, speak, and exerclse equal votes at meetings, except that the Moderator, the mlnlster in actlve duty In the eongre8ation, has no dellberatfve but only a castln8 Vote. Stated meetlngs of the Kirk session were held on nlne occaslons In 2024. To be chosen for the office of the eldershlp In the congre8atlon a person must be a votin8 member and a regular attendant at its ordlnances. The selection of those proposed to be called to the office can be elther by the ongregatlon or by the Klrk Sesslon. Members are elected If they obtsln two-thlrds of those who vote. Presbsrfery Under the Presbyterian Church In Ireland Form of Governance, the corporate overslght of a con8regatlon Is the responsibillty of a Presbytery whlch superlntends generally the 5plrltual and temporal affalrs of the congre8atlons a5518ned to It by the General Assembly of the Presbyterlan Church In Ireland. Flrst Ballymena Presbyterlan Church has been assl8ned to the Ballymena Presbytery of the Prèsbyterlan Church In Ireland. The membership of the Presbytery consists malnly of the active mlnlster5 of congregatlons asslgned to it by the General Assembly, mlnsters who have retired from actlve duty and an elder appointed by the Klrk Session of each congregatlon. The GeneralAssembfy The General Assembly Is the supreme court of the Church, representlng in one body the whole Church and acting as Its supreme leglslatlve, admlnistratlon and ludlclal authorFty, in deallng with all matters brought before It. The General Assembly Is normally constituted during the flrst week In June for worship and to conduct Its business. The membershlp of the General Assembly conslsts malnly of the actlve minlster of each congregation, retlred mlnlsters and a representative elder appolnted by the Kirk Sesslon of each congre8atlon. DESCRIPTION AND PURPOSE The charitable purpose of the congre8ation1s the advancement of rellglon. Fitst Ballymena 15 a con8regatlon of the Presbyterion Church In Ireland. The Presbyterlan Church in Ireland. a5 a Reformed Church within the wlder body of Christ, Is grounded In the Scriptures, and exists to love and honour God through falth in His Son and by the power of HIS Splrit, and to enable it5 members to play thelr part in fulfilllng God's mlsslon to our world. The congregatlon's mlsslon purpose is to have a passion forjesus Chr15t and a compassion for people. We alm, by the grace of God, to help people of all a8e5 become disciples of Jesus Christ.
an FIRST BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT IconVd} rhe congregatlon alms to live out Its Mlsslon and Vlsion by belng: A Famlly of God'5 people who care for each other and Ènable each other to grow as disclples of Jesus at whatever stage of life they are. Invitatlonal- Inviting people to follow Jesus and then Serve Him in His church and His world. Restorational-acknowledging that in our church famlly and our wider communlty there are brokÈn, hurting people, and broken. fractured relatlonshlps that can be restored and healed throu8h Jesus Chrlst. and by: Serving- acknowledglng that as followers of Jesus we are to serve each other and to serve our world. Telllng the good news of Jesus to all whom we meet. ACTIVITIES AND OBJECTIVES The congre8ation meets for worshlp every Sunday and visitors are welcome to loin. Those who are conflned to thelr home or to a hospital bed and those on holiday can joln the mornln8 serrflce vla the First Ballymena YouTube webcast. DVDS of the servlces are distrlbuted to those who have no or Ilmlted access to the internet. The Sacrament of the Lord'5 Supper Is observed on several occaslons during the year and all those who have been baptlsed and who havÈ made a profession of falth In the Lord Jesus Chrlst are admitted to the Lord's Supper. The congregation holds regular 81ble Study meetings and has a wide ranBe of organlsation5 Includlng: Flrst Kids and other children's programmes Women Together Sports clubs - Bowllng Luncheon and Coffee clubs Youth and Youn8Adult programmes ACHIEVEMENfs AND PERFORMANCE Flrst Ballymena Presbyterlan Church has had a blessed year and Is pleased to report an Increase In Its membershlp from 2023. The growth In young families Is particularly plean£ to the point where we now see close to forty children attending worshlp wlth their parents on a Sunday mornlng. To help develop our Youth and Children's mlnlstry. the Church appolnted Mlss Molly Cranston to the mlnlstry team as our part-tlme Youth and Chlldren's Worker In Ortober 2024. The Church was pleased to welcome fifteen new communicants on profession of falth Into full membeTshlp of the con8regatSon in November 2024. Rev. Matthew Boyd stepped down as Ass(Klate Mlnlster on 31 March 2024. concludln8 his flve-year tenure. while waitlng fora call to a con8regation of hls own. Matthew continues to be employed on a month to month rolllng contract basks. where he falthfully preaches God's word, visits the sick and pastorolly supports the young tamilies In the congregation. Mts. Dlane Ru55ell also retired as our volunteer Pastoral Carecoordinator after ten years of servlce at the end of March 2024. To augment the mlnlstry team the church appolnted Rev. Dr. John Kirkpatricl former Moderator of p.c.i.. to a551st with paching. Th15 has freed up tlme for the ftev. Emerson and Rev. Matthew to concentrate more on the pastoral care work which was previously carried out by Diane. At the end of August 2024, Tommy Heaney completed hls temi of offlce as Clerk of Sesslon. Session is eternally grateful to Tommy for his leadership over the past elghtyear5. Tommy was succeeded by Colin Russell who took up the position of Clerk on 1st September. Session appointed Geoff Lamont as the Deputy Clerk of Sesslon.
Presbyter an FIRST BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) In October the congre8ation elected a new Church Commlttee. The commlttee will look after the temporal affair5 of the church for the next three yeaTS. ThÈ Sesslon will contlnueto seek Gods will to develop His Klngdom through First Baltymena bolh splrituallyand numerically In the days ahead. Worshlp andproyer The tongre83tlon normally meets for worshlp each Sunday at 11.00am wtth an evenlng servlce being held on the second and fourth Sunday of each month at 6.30pm. All Sunday servlces are streamed online wlth the mornlng seNice reeelvln8 between 250-500 vlews each week. Onllne streamlnE of setvlces has proved Invaluable, ertabllng the church to remaln Sn contact with the housebound, those on hollday and those who must work and are unable to attend In person. Durlng the week, dlscipleshlp groups provlde an opportunity for members to meet for fellowshlp. to study the Scriptures and for a tSme of prayer. As well as our regular Services during the year we acknowledge God's glft of new life In the sacrament of baptlsm. During 2024, 1 adult and 6 chlldren were baptlsed. We conducted 3 marrla8e 5ervlces and gave thanks for the Ilves of the 17 members of our congregation who passed away during the year, seeking to comfort their grleving families. On 31st December 2024 there were 303 communlcant members and 318 famllles connected wlth the con8re8atlon, The avera8e weekly attendance In person is 294 at mornln8 worship wlth 70 attendln8 In the evenlng. AIIAge Proyer Tlme Members meet for prayer In the church hub on the first Wednesday of each month. Several chlldren are Involved In the Wedne5doy prayer time. Prayer toplcs. includlng those su88ested by the ministry team. focus on the church famlly. the church organlsations. the local communlty and our mls51onary piolects locally and overseas. Postorolcore Members of the con8re8atlon who are unable to attend church due to slckness, age or personal cri515 are vlslted on a re8ular basls by the mlnlstry team. elders or by one of the con8regatlon's pastoral vlsltors. Pastoral care 55 also exercised In our dlsclpleshlp communities as people share and pray together. The Sunday morning service is also webcast and many who are conflned to thelr hornes Joln us through thls faclllty. We also provide food hampers, clothing, and furnlturÈ for some In our con8re8atlon who flnd it dlfflcult to make ends meet. Grants from the Presbyterian Chlldren's Soclety and from the Guys School Trust are applled for on behalf of parents In our congregatlon who are 5tru881ing financlally. Outreach At local level. the congregatlon runs a programme entitled Flrst Grace which provldes è clothinB bank for people in need. First Grace has supported numerous famllles In our communlty and 5urroundlnE are? In 2024. Flrst Grace Mlnistry works on a referral basis. Slnce the onset of the cost-of-living crlsls. increasln8 refeirals have been made by Soclal Servlces, SurÈ Start, Simon Community and Inter Ethnlc forum, Flrst Grace greatly appreclates the support of the local food stores, whlch donate food whlch would otherwlse 80 to waste. allowln8 it to be distrlbuted amongst the communlty in need. HetslnqHandsHamper Mlnlstry As a congregation we are passlonate about meeting both the prartlcal and splrltual needs of those both within our church family and those Ilvlng in our lotal community. One of the ways we seek to do thls Is through our Helplng Hands hamper mlnlstry. We have a monthly food collection. Thanks to the generoslty of those who have donated, we have been able to provlde over 250 food hamper5 to families durlng 2024. From September Helplng Hands Mlnlstry 55 now open every other Wednesday in the church premises to allow the local communlty to avail of some refreshments whlle waiting for their hampers.
Presbyter an FIRST BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT{cont'd) Mlsslon The congregatlon support5 the Unlted Appeal for Mi$51on whlch is a central fund of the Presbyterlan Church in Ireland. Thls enables congregations to support the wldèr mlssion of the denominatlon and to do misslon and oLItaCh on a denominational basis beyond what the congregation could do on Its own. The Unlted.Appeal Fund provides flnancial 5UPPOrt for mi55ion personnel at home and overseas, assists con8regatlons with the deployment of locally based staff, enables church plantin& provldes grant support for the upkeep of church premises. ass15t5 With the runnln8 Costs of Union Theological College (the Churth's training college for mlnistry students) and financlèlly supports congregatlons in the area5 of worshlp. dlsciple5hlp. global mlssion. outreach. leadership and pastoral care. The Congregation also contributes to the denomlnatlon's other speclal appeals. The congregatlon takes an interest In a wlde range of Christlan Missions and organi5atlons. Wsiting speakers highllght their work in Church service5. they are prayed for regularly ond financlal support Is given. In 2024 we supported the following: Majed and Anna Tinawl, Silk Road Mln15tries. Chiesa 8attista (Florencel, Saphara Ilndlal. Belfast Clty Misslon. Sarah & Brn Pederson. Kal Akagl. Qre for Cambodla, Abel Tikaz IHun8aryl, Coachlng for Chrlst, Scriptuie Union Northern Ireland. E3 for Schools Project In the Ballymena area. Ellsha Gufwan, Tear Fund Nl and Sports Chaplalncy Ireland. The Church also supported Belfast Clty Misslon through Its Chrlstmas toy appeal, Charltles Through a charlty appeal the con8regatlon donates to some local charltles. Durlng 2024 WÈ 5UPPOrted The Presbyteilan Orphan Chlldren's Soclety, Air Ambulance Northern Ireland. Crohn's and Colitis Soclety Northern Ireland 8ranch, Headwav Baltymena and held a retirlng collection for the Royal Britlsh Le810n. Presbytery The congrÈgatlon was represented at the regular meetlngs of p$bytery by our minlster and hls representativé elder. Thls provldes an Important link between the congre8atlons and the wider structures of the church. GeneralAssembty The General Assembly took place in June 2024. as outllned earller. The Rt. ftev. Or. Rlchard Murray was installed as moderator on 21st June 2024. Rlchard Murray Is the mlnlster of Drumreègh Presbyterlan Church In Co. Antrim. ORGANISATIONS: FIt Klds On a Sunday mornln& our children of pre-school and primary school age 80 Out half-way through our church service to be given a8È-appropriote bible teaching. The programme each Sunday rnornln8 includes worshlp, prayer, craft work. Interactlve talks and discussion based on the key teaching polnts. The alm of Flrst Kids is to help our chlldfen to understand the blg story of the 8lble so that they mlght have a real and 8rowlng relation5hlp with Jesus Chrlst, Glrls, 8rfgade 61rls' Brlgade Northern Ireland is recognised as a dynamic, relevant. Chr15t-centred organisatlon effectlvely reachln8 out to all glrls to value. nurture and equlp them for lrfe. The alm of the Girls, Brlgade, belng a Chrfstlan organisation, Internatlonal and Snterdenomlnational. shall be: To help glrls to become followers of the Lord Jesu5 Chris¢ and through self-control, reverencÈ, and a sense of responsiblllty, to tlnd true enrlchment of life. A5 a group we meet weekly on Tuesday evenings between the months of September through to the end of March. All our leaders and girls have reaify enjoyed our week gatherings and full programme of activitie5. which has included favourlte attivitle5 such as the kitchen for baklng and the sports hall for physical activity. We contlnue to be thankful for the opportunltles we have to work with our girls at Flrst 8allymena G8 and pray thatour work wlll help them to "SeeK Serve and Follow Christ." Boys'8rf9ode The Boys, Brigade organisatlon was fomied in 1883 and Is a Christlan Based organ15ation for boys aged from 4 to 18 year5. ThÈ Flrst Ballymena Company was formed in 1932 and15 now in its 92rd year. The BB meets each Frlday night from the start of September through to the end of March. The company is sptit Into 3 sectlons- Anchor Boys (PI to P4 age group- rneetlng from 7pm to 8pm), Junior Section IPS to P7 agegroup- meeting from 7pm to 8pm) and Company Section (Secondary school age group- meeting from 7.30pm to 9.30pml. Flfst Ballymena Boy5 Brigade has a variety of opportunitle5 which includes games. crafts, and Blble teaching- this bein8 the most Important part ol our organlsatlon's alms.
an FIRST BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT (convd) First Coffee We meet weekly fortea. coffee. scones. biscuits. and thè occasional cake for speclal telebrations. Thi5 group provides the opportunltytts soclali5e In a frIend, relaxed environment and to get to know our church famlly members and others who loin us regularly. We hold an annual Macmillan Coffee Morning and donated £900 in 2024. In May we had our first awayday to the Ard5 Penlnsula when 32 ofthe group enjoyed a wonderful day of sightseelng, good ft>od and fvn together. On the Move Club Thls club Is a ladles. walking group (aged 18 plus). It meets on a Monday evening at 7.ODpm. September to May, weather PÈTmltting. The club walks approximatety 3 mlles wlthin the town boundary whlch usually takes an hour, As well as eKer¢i5e It Is a good way to make frlends. Tots Flyst Meets each Tuesday from 10.00- 11.30am duriftg term tlme in the mlnor hall. It caters lor pre-school children and their parents or carers. and a heatthy Snack is provided each week. Members engage In play activltles. artwork, 51n8ing and rhymes and have vislts from Sure Stsrt twlce a year. This provides a safe environment for children and carers to relax and develop friendships. The Luncheon Club This club meets on the third Thursday of each month. October to March, woviding a three-course meal at a very modest prlce to the Sènlor Citizens of the congregation and thelr frlends. This enables the Seftior Cltlzens In our communlty to meet n a safe comfortable environment and share fellowshlp together. Flrrt fouch Football Meets every Monday night from 6.15 -7.15 pm. We cufnt have 23 children attendlng Iglrls and ba) made up from P5- P7 children. At Flrst Touch we want to coach the klds, football through drills and playing lots of matche5 and have fun along the way. We also have the prfvllege of sharlng the gospel through dIffent talks. 714 Club The 714 Club Is open during term tlme for an hour and a half on Saturday nights for youth aged 7 to 14 years. It alms to provlde actfvltles that promote confidence, self-esteem and to insplre a love for Chrlst. The normal format for each night Includes football. dod8eball. basketball and netball In sports hall. Table tennis, pool. board games, 8ames consoles and tuck shop are In a smaller hall, along wlth a chlll out area for socialislng. A short epilogue Is dellvered at the end of the nlghL with up to 50 young people attendin8. The Caterlnq Group Thls Eroup orEanises general caterlng for any funttions within the Church. We are blessed with a dedicated team of ladies who volunteer on a rÈgular ba5[5 and on occasions at short notice. Women Together fFormerlyP.W.J In September 2024 the P.W. was rebranded to Women Together. This was to erKouTa8e a younger age group. Flrst 8allymena Women Together meets on the second Tuesdayof each month in the Minor Hall from Septemberto March. We have speakers who come and share thelr experiences of life lived through their Chrlstlan farth. Women To8ether continues to support both prayerfully and financlallythe mission work of ourchLFrch. The age group is betsveen 30 and 70+ and there Is an average of 40 members attending each ftight.
Presbyter an FIRST BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) Musl¢Mlnlstry As a congregation we a blessed to have several musicians and singers who help to lead us in pralse durlng our Sunday service5. some Sundays are choir led whlle others are led by members of our praise band5. Thanks to the dedication and creativityof our music mlni5tryteam, we have continued to find ways to engage ourchurch family in the worshlp and praise of God each Sunday. We also have a very actlve thlldren'51 young people's pralse group who are reEularl¥ involved In leadlng pralse. Our annual First Ll8ht concert rèlsed £6,500 for Cancer Focus Nl and in June we held a Summer Slng wlth the proceeds of thi5 evening1£2,0001 belng donated to the Big House, Llmavady. The Indoor8owllng Club The Bowling Club meetfrom September to March each season. It Is pleaslng to reportthat the tlub contlnued to play league matches In the past year and the members very much appreciated the opportunlty to renew frlendshlps durlng competltlons. Connerted Meetlng on two Saturday nlghts Sn the month from 8.30pm to 9.30pm. Connected Is an Interactlve Bible Study Youth Group for those of p7 and Secondary School A8e. Usln8 dramas, vldeos, ice breakers and talks. Connected seeks to teach what the Blble says on toplcs that young people face every day. This year we are studying 'Ten thlngs every teen should ask about Chrlstianlty." Volunteers TheTrustees wish to acknowledge thelr deep appreclat5on of those who Elve freely of thelrtlme by serving on commlttees and helping wlth organisatlons and other church actlvltles. We havè around 200 volunteers helplng In a wlde varlety of tasks. PU8UC BENEFIT STATEMENT The Presbyterlan Church in Ireland meets the publlc benefit requlrement by providing benefit to Its members and the publlc. by makin8 known the Christlan Gospel of the Lord Jesus Christ through the advancement of rell810n. The dlrect benefits whlch flow from the purposes of the Church Include the gainlng of an understandSng in Christian bellefs. as set out In the Bible. and In the Church's subordinate standards Ithe Westminster ConfÈsslon of Falth and the Shorter and Larger Catechlsms), leading to spirltual and Moral development and opportunitie5 for response to Blble teaching. In turn, this fiamework lead5 to practlcal eXpsSIonS of Christian beliets and standards Sn the local community, Such as through the care of those in need lincludln6 the SICK dlsabled. and bereaved). Generally. the above benefits are delivered localty by congregatlonal churche5 and members,or are facllltated through p$bYterIes, or are or8anised and delivered centrally. Local delivery is facilitated bycentr31 resources in almost all cases. Publlc ac55 Ismade known using notlceboards, printed material, press advertisemenL website5. and social medla or in other ways. The beneflts are demonstrated through regular evaluatk)n of the SeIce$ and Infornial and ad-hoc feedback from members, theirfamllles. and members of the public.
Presbyter an FIRST BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) The purposÈ does not lead to harm. The only private benefitflowingfrom our purpose is related to Ministers, Misslonaries. Deacone55es, Irlsh Misslon workers and LayAgents who receive beneffts as a result of their holding office or employment. However. this is Incidental and necessary In order to rther our charitable purpose. There are no other private beneflts. The beneflclarles of this PLFrpose are member5. their families. other indlviduals that the Presbyterian Church in Ireland is in dlrect and indlrect contart with. the communlty in whlch pastoral services are provlded and other communitles throughout Northern Ireland. the R@publlc of Ireland, and worldwide which benefit from our en8agement wlth and support for both Chrlstlan andothersecurarorganlsations,charies, andlndivldual members of the public. The Klrk Session has had regard to the Commission's Publlc beneflt requlrement statutory guidan. FINANCIAL REVIEW These financlal ststements consolldate the income and expenditure forthe General account and the other activitles of the hurch organisatlons. Overall income has decreased from E370,197 In 2023 to £350,777 in 2024. The congregation's main source of Sncome is membets. contrlbutlons through the weekly Free Wlll Offerlng. There were 252 contributln8 famllies during the year1245 In 20231 donatlng a totsl of £146,5051£133.623 In 20231 to the General account. 4012023.. 971 famllie5 contributed to the Buildln8 Fund. maklng donatlons of £21,07012023: £50,788). 87 famllles {2023.' 891 contrlbuted to the Housekeeping account. maklng donatlons of £36,17612023: £35,102), Donatlons to the Mlssion and Charltable Funds were £42,71712023.' £41,664). Expendlture Increased from £271.939 in 2023 to £284.787 In 2024. The major items of expenditure are costs In relatlon to mlnistry and support staff totalliftg £134,843 {2023.. £IIS,2221 and General Asse55ments to PCI of £15,421 {2023: £15,120). Congre8atlonal running expenses and utllity ¢OSts have decreased from £71.547 In 2023 to £65,649 In 2024, During the year donations to Mlsslons and Charltles of £58,170 were made12023: £54,949). At 31 December 2024, the balance sheet is In a healthy posltlon with net assets of £2.102,09012023". £2,036,100). TRU5TEES' RESPONSIBIIITIESIN RESPECT OFTHE FINANCIAL STATEMENTS The Trustees are responsible for preparln8 the annual report and the flnanclal statements of the con8re8ation In accordance wlth appllcable law and generally accepted accounting practice. The Trustees are required to prepare flnanclal statemènts for each flnanclal year which give a true and fair vlew of the statè of affairs of the congregatlon and the flnanclal actlvltles for that year. In preparingthe financlal statements the Trustees are requlred to: select sultèble accountln8 pollcles and then apply thern consistently: and make judgements and estlmates that are reasonable and prudent,. and prepare the financlal statements on the going concern basis unless it is Inapproprlate to presume thatthe Funds willcontinue In operatlon. The Trustee5 are responsible for kèeplng adequate accounting record5 that are sufflcient to show and explaln the con8regatlon's tran5actlon5 and disclose wlth reasonable accuracy at any time its flnancial position and enable them to ensure that the fiftanclal statements comply wlth the Statement of Recommended Practlce "Accountlng and Reporting by Charltles Il'january 20151". They are also responsible for safeguardln& the assets of the congregatlon and hence for taklng reasonable step5 forthe preventlon and detection of fraud and other Irregularltles.
an FIRST BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (confd) GOING CONCERN The congregational flnances remain strong. Thè Trustees are of the oplnlon that the congregation has sufficient resources at the date of approval of these financial statements to rneet commitments. which will arise in the year from the date of slgnlnE thls report. and. subject to the contlnulng support from membersto fund. on an on-going basis. the congregation's current activities and other fjnoncial commitments. RESERVES POUCY The Trusteès have consldered the level of unrestrltted reserves that it is approprlate to hold toklng account of current and ongolng commitments. It is the alm of the Trustees to hold unrestrlcted reserves eqtsatlnR to eighteen months normal expenditure. At the year-end unre5trlcted reserves were £242,299. The Trustees consider that the amounts of reserves wlll be dlctated by future donations and planned expendlture. Processes are Sn place to review both income and expendlture on a monthly basls. Fundlng of Its present activities is dependent on the on8oln8 financlal support of members. RISK REVIEW A review of major risks has been undertaken by the Trustees and systems and procedures Implemented to manage Identified rlsks. The principal rlsks are In relatlon to the Ilkellhood of reputatlonal damage and flnanclal rlsks associated wlth the expectatlon of on-golng flnanclal support from members. These rlsks are mltlgated by the Trustees, and the Con8re8ational Committee. regularly monltorlng the varlous activities of thè con8regatlon at stated meetlngs and by encoura8ln8 members In their re8ular 8ivin8. Approved by the Klrk Sesslon at a meetlng on 2Slh March 2025 and slgned on Its behalf bv: P051tlon: Mlnlster Posltlon: Clerk of Se551on Rev Emerson McDowell Colln Russell 10