an Second Broughshane Congregation of the Presbyterian Church - a congregation of the Presbyterian Church in Ireland TrustLes Annual Report and Financial Statements for the year ended 31 December 2022 Registered WAth the Charity Commission for Northern Ireland (NIC105379)
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfEIUAN CHURCH IN lllELAND TRUSTEES ANNUAL REPORT The Trustees present theii. Annual Report and Financial Sialements for ihe year ended 31 December 2022 including a Statement of Assets and Liabilities. REFERENCE AND ADMtIYISTRATIVE DETAILS Second Broughshane Congregation of the Presbyterian Chuirh in Ireland 5 Raceview Road Broughshane BT42 4JL Registered Charity in Northem Ireland INICI 05379) CHARITY TRUSTEES The Charity Trustees who served during th¢ year or who w¢re trnstees at the dale of this report were.. William Smyth Colin Kennedy Robeit Clifford Ross Rev Jeffrey Blue (installed as minister August 2022) John Maurice Ellis Robert Mccullough Reid Stephen Brian Livingston James Turtle Geoffrey Sttrling Gavin Lowry Ivor Hutchinson John Kernohan Leonard Fenton Deirdre Humphreys John Purdy W. George Humphreys Samuel George Smyth Andrew Brown Kenneth George M¢Gall Mark Beattie Colville James George Elliott Gordon David Rea lan Logan INDEPENDENT EXAMINER lan Johnston A.F.A. Slevenson and Wilson Chartered Accountants 22-30 Broadway Avenue Ballymena Noithern Ireland BT43 7AA BANKERS Danske Bank Ballymena 1- 2 Ballymena Co. Antrim BT43 7PE SOLICITORS Samuel Cumming & Si)n Solicitors 39 Linenhall Street Ballymena
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CEtURCH IN lliELAND TRUSTEES ANNUAL REPORT (eont'd) STRUCTURE AND MANAGEMENT The Kirk Session The charity liStee5 of the congregation are the members of its Kirk Session. Under the congregyation's governing document, The Code, the book of the conslitution and govetillnent of the Presbyterian Church in Ireland, the Kirk Session seek5 to watch over and protnote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks lo further the conti'ibution of the Church to Christian witness and service in the local commL1ty. The Kirk Session has delegated lo its Congregational Committee the temporal affaii's of ihe congregation including administering all funds and property belonging to the congregalion. 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 members are entitled to pi'opose, speak and exercise equal votes at meetings. except that the Moderator. the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at leasi 4 times per year. To be chosen for the 01CC of the eldership in the congregation a person must be a voting member and a regular attendant t ils ordinances. The selection of those proposed to bc called to the offi¢¢ can be eilhcr by the congregation or by the Kirk Session. Members are elected if they obtain two-lhirds of those who vote. Presbytery Under the Presbytei'ian Church in Ireland forni of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal alyairs ofthe congregations 8ssigned to it by the General Assembly or the Presbyierian Church in Ireland. Second Broughshane Presbyterian Church has been assigned to the Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the aLtiv¢ ministers of congregaii()ns assigned to it by Ihe General Assembly* minsters who have retired from active duty and an elder appointed by the Kirk Session ofeach congregation. Tlie General Assembly The General Assernbly is the supreme court of the Church, representing in one body the whole Church and acting as tts supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is nornially constiluled during the fwst week in June for worship and to conduct Its busin¢ss. At the end of business It is dissolved. The membership of the Generdl Assembly consists mainly of th¢ active minister of each congregation. retired minsters and a representative elder appointed by the Kirk Session of each congregation.
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEI ES ANNUAL REPORT (cont'd) DESCRIPTION AIYD PURPOSE Second Broughshane Presbyterian Church is a congregatioii of the Pre5b)rterian Church in lyeland, The Presbyteria Cliurch in Ireland, as a Refonned Church within the wider body of Christ is grounded in the Scriptui'es, and exisis to love and honoui. God through faith in His Son and by the power of His Spirit. and to enable her members to play theu. part in fulfilling God's mission to our world. The con'egall0n'S mission plan is outlincd below: Second Brouglishane is a congregation of approximately 340 families set in a village of about 1,500 houses, population circa 4,000. In line with General Assembly guidelines and following ihe pattern of Mission Plan outlin¢d by Ballymena Presbytery the Kirk S¢ssion of Second Broughshan¢ hav¢ adopted Ihe following Congregational Mission Plan. Recognising the command of our Lord Jesus Christ ¢o"Go into the world and preach the Gospel" we would acknowledge our duty and responsibility io comply with that command. Following the outpouring of the Holy Spirit at Pentecost, the disciples of Jesus were the first to 'GO' preaching the go()d news about Jesus CIls1 to Jew and Gentile. Beginning at Jerusalem, a gal many were Converted to Jesus Christ and "they devoted themselves to the apostles tca¢hing and fellowship, to the breaking of bread and prayer" (Acls 2..42). Furtheiinor¢, we note how "The Lord added to their number daily those who were being saved." Tlie coinmand of Jesus and the pattern of the early church 1$ our Biblical basis for Mission. Content for Mission As taught in the Shorter Catechism, "Man's primary pury)ose is to glorify God and enjoy Him forever" In order to glorify CJod we would desire to demonstrate God as revealed in the scripture. to proclaim His purpose and work as creator. aiid SovLrcign Lord. to prea¢h of His love for souls as is wondLrfully announced in John 3..16 "For (iod so loved the world that He gave His only Son that whosoev¢r believes in Him should not perish but have everlasting life." Further to this we commend Jesus Christ, God's Son a5 Lord of all, the only redeemer of God's elect; the one who came into the woi'ld io save sinnei's by means of His dealh upon the cross of Calvary. As risen Lord He has taken His place in glory awaiting the consunlmation of this pres¢nt age and bringing in the final day of judgement as he usher5 in Éhe new heaven and new earth where redeemed souls shau live torever in the presence of their Lord. Context for Mission In the days following Christ Ihe apostles went about prearhing and establishing Ihe church. We not¢ how the Apostle Paul founded a churrh in every town and village &s he journeyed. Through his letters he has, by the Holy Spirit's wisdom and gra¢¢, given to the church the clear principles and patterns for church govemment, life and wittEess. We acknowledge that we are a part of the untversal church of Jesus Christ situated in the villag¢ of Broughshane with a responsibility to be the light of the world in this area and dislrict- notwithstanding the presence of sister congregations in th¢ nelboUrhood with whom we would seek to work in harmony as oppomjnity allows. As Christ Jesus came into the world so we believe that we are in the world &s His ambassadors and it will be our prayer that we might be 'light and salt, as we live, work and withe55 here for the glory of God.
SECOND BROUGHSHANE CONGREGATION OFTHE PRESBYTERIAN CIIURCH IN IRELAND TRUSTELI S ANNUAL REPORT (cont'd) Contact for Misslon As the church of Cl)rist, il is our duty to reach oiit into the community where we al'e with the gospel. We inust endeavour to make an impact for Christ in this locality. This requires the faithfijl ministry of the word of God through the various limbs of the congregational body. connecting with the community tn Projects that minister to it's needs. bringing all to God in consistent prayer. The early church shows us how to 'do church.. (Acts 2.42-47) l. Theii. love for the word of God. (Apostles teaching) 2. Their enjoyment of Christian fellowship. 3. Their observance of the sacramenls. 4. Their commitment to prayer. 5. 1'heir concein for one anoiher. 6, Their zeal foi. evangelism Our response: l. We commend, ch¢rish and uphold the preaching and teaching of the Word of God as the primary tool of evangelism and the means for building up the body of Christ. 2. We want to encourage regular attendance al church services and are convinced that the local church is, under God, the ordained means for nurturing believers, training in godliness and equipping for service. 3, Observance of the sacraments and parti¢ipation in the same is ihe solemn Tesponsibility of Kirk Session. Those outside of ihe family of God should be discouraged from participation until they have come to a saving knowledge of Jesus Christ thi'ough spiritual new birth. Believers will be en¢ouraged lo participate in the Lords, Supper and to present Children for baptism in ke¢pAng with the covenant promise of God. Session will exercise prayerful oversight at all times being gracious and merciful in matters of discipline as may be required. 4. Prayer is an essential part of Christian life both personally and colyorately. Every effort will be made to encourage Christian people to meet for prnyer. It is a blessing to share in prayer with others, sharing burd¢ns, praying for the108t of our district and upholding the work of God's kingdom at home and overseas. 5. Not only would we want to have a practical concern for all our members, but we consider it a vital part of church responsibility to be concerned for those in our community who have personal needs. We must endeavour to look out and re8ch out to the stranger at our door, who might even be the person next door, to whom we can bring help both practically and spiritually. We want to recogni5e the importance of social action and care. 6. Evangelism is a necessary part of the church. indeed, ev¢ry Christian is an evangelist. We must carry the gospel with us as withesses for Christ always ready to give a reason for the hope that is in us. Zeal for evangelism is the fruit of our joy of salvation in Christ. The basic work of the Christian church is to preach or share the gospel of Jesus Christ in the power of the Holy Spirit, and to see people converted, transfonned and growing to maturity in that gospel.
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL Rlt PORT (Collt'd) Jesus said, "Go and make dtsciples" We need to be pro-active iri this task of making disciples. We are to Carry the toi'ch of tnith that has be¢n handed down through generations. Sharing the gospel by wol'd and de¢d is our central task in our homes, neighbourhood and church. Our goal for God is that we would make disciples who are genuine followers of Jesus Chi'ist, aiid not mei'ely be anxious about numbei's attending. What we are doillg (assuming no pandemlc restrictions are in place): Youth oi'ganisations for all the comn)unity: Boys Brigade, Girls Brigad¢, Youth Club, Youth Fellowship {SEED) Children's work includes Seniors Sunday School, Kid's chuirh, Kids Corner (Sunday evenings) and Summer Holiday Bible club, Junioi. Christian Endeavour. Organisations foi. adults Bible Study Groups P.L.A.Y. Moih¢r and Children's group* drawing from the village and district area. Young Adults. The Cornerstone: 'cafe' style coffee morning is an open door to welcome all an outreach to the neighbourhood. A 'Care Team, provides contact with confined elderly members and brings meals to faniilies in times of illness or pressure. An annual 'Funday' attracts large numbers from the community, an opportunity to share our Christian friendship and faith, and to invite to church services, organisations and evenls. 'Messy Church, on a Sunday before Christmas contacting families in the area and is very well supported. Our future plany: We aim to develop fresh ways of reaching out to the local community through visitations and by means of event5 intended to invite and attract more people to 'come and see for themselves, that the church is aclive today and the gospel is both meaningful and relevant for all. While re¢ognising thal our primary work rests wiihin the context of our local church s¢tting> we nonetheless believe wholeheartedly in the work of mission at large. We will seek to encourage support and actively be involved in worldwide mission. Opportunities prevail for short-term mission teams and there is much to Commend these. It is however our prayer that God will be pleased to call and use some from our congregation in the greater service of mission overseas as vocation. It is an honour for a congregalion to be the 'sending church, and to be active in support of those wbo 'go' in God's name to do His work. To His great narne be all praise honour and glory.
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEI ES ANNUAL REPORT (eont'd) ACTIVITIES AND OBJECTIVES The congregation meets foy worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Suppei. is observed on sev¢i'al occasions during the year and all those who have been baptised and who have made a profession of faill) in the Lord Jesus Christ are admitted io the Lord'5 Supper. The congregation holds regular bible study meetings and has a wide l'ange of organisations and aciivities including: Sunday School. Childreii's Church, KTrds Corner (Sunday evenings) and Sun)mer Holiday Bible Club Youth Club Bowing Club Girls Brigyade Boys Brigade Youih Club Young Adiilts Junioi. Cliristian Endeavour Sunshine Hour (for older people) Women Together Just Sew (sewing group) BiblL Study Groups P,L.A.Y. - Mother and Children's gTOUP. - The CornetBtOAe: 'cafe' style coffee morning is an open door to welcome all and is an outreach to the neighbourhood. - Annual'messy Church" Annual sumIner"Funday" More details are shown in the"Or8aTtisations" section of this report. ACHIEVEMENTS AND PERFORMANCE Worship and prayer At the stait of 2022 Rev Philip Thompson, minister from Connor Presbyterian church was still in place as the vacancy onvenor; having been appointed by the presbytery following the retirement of Rev. Alistair Beattie, Rev. Thompson organi5ed pulpit supply for the Sunday services; chaired meetings of the Kirk Session and Committee and led the congregation through the vacancy process. Many of the groups and organisations were able to me¢t during th¢ fwst part of 2022 and adapled to the changing covid guidance from the government and the Presbyterian Church. Foll()wing a congregational meeting in May 2022 the Rev. Jefftey Blue was called to be the next minister and he was installed as minister in August 2022. In September 2022 evening services resumed. due to covid and the vacancy, evening services had not been held since 2020. We are thankful ihat due to the easing of covid restrictions that the majority of our groups and organisations were able to meet wilh limited restrictions from S¢ptember onwards. I marriage was conducted during the year and comft)rt and support was provided to those bereaved within the restrictions in force. At 31 December 2022 there were 224 communicant members and 337 families connected with the church.
SEI COND BROUGHSHANE CONGREGAT50N OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEEI S ANIYUAL REPORT (cont'd) Pastoral care Members of the congregation who are unable to attend churcl) due to sickness or age al'e visited on a regular basis by the minister. elders or by one of the congregalion's pasto1 vis1t0. Unfortunately. due to Covid 19 restrictions this has been extremely limited and pastoral care has mainly been by telephone conversation, pastoral letters. and cai'ds. MÈssion and outreach At a local level the congi'egation acknowledge that w¢ are part of the universal church of Jesus Christ situated in th¢ village of Broughshane with a responsibility to be the light of the world in this area and dislrict,, notwithstanding the presence of sister congregations in the neighbourhood wilh whom we would seek to work in harmony as oppominity allows. The congregation supports the United Appeal for Mission which is a central fund of the Presbyierian Church in Ireland. This fund enabl¢s congregations to support the wider mission of the denomination and to do mission and oulreacli on denominational basis beyond what the congregation could do on ils own. The United Appeal Fund provides financial support for mission pei'sonnel at home and overseas, assists congregations with Ihe deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises. 8SSiSt with the running costs of Union Theol()gical College, the Church's training college foi. ministry students, and financially supports congregation in the areas of woi'ship> discipl¢ship. global mission, outreach, leadership and pastoral care. Presbytery The congregation was represented at the regular meelin85 of Presbytery by our ministei. and / or one of the elders. This provides an irnportant link between the congregations and the wider structures of Ihe church. General Assembly The vacan¢y convenor along with the representative elder attended the General Assembly in Belfast in June. Properly The church building is in rewjnable repair. the hall is in good repair. Before the arrival of the Rev. Jeffrey Blue a new kitchen, bathr()om and ensuite was fitted in the manse and it was completely redecorated, Organisations Youth Organisations for all the community- BB for boys from 5 - 18 years. over 100 Ix)ys attend weekly GB for gir15 from 4 - 18 years. over 120 girls attend weekly Youth Club for boys and girls aged I l upwards. approximately 30 attend fortnightly Youth Fellowship for young people aged I l upwards. approximately 15 attend fortnightly Children's work includes Children's Church- Senior Sunday School and Bible Class. Also Kids Corner (Sunday evenings); Summ¢r Holiday Bible Club and Junior Christian Endeavour. Oi'ganisations for adults including Bowling Club, Women Together. Young Adults and Just Sew. Bible Study Groups P.L.A.Y.- Mother and Children's group. drawing from the village and district area. Approximately 40 children with parentlguardian attend. A 'Care Team, provides contact with confined elderly members and brings meals to families in times of illness or pressure.
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND TRUSTEES ANNUAL REPORT (cont'd) An annual 'Funday' atcts large numbers from the comniunity, an opportunity to shar¢ our Christian friendship and faith. and to invite to church seyvices, organisations and events. 'Messy Church" on a Sunday before Christmas contacting families in the ai'ea which is v¢ry well 5UPPOrted. Volunteers The Tivstees wish to acki)owledge their deep appreciation of those who give freely of their tiin¢ by serving on committees and helping with organisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbytei'ian Church in Ireland meets the public benefit requirement by providing benefLt to its members and the general public by making known th¢ Christian Gospel of the Lord Jesus Christ through the advancernent of religion. The dii¢¢t benefits whicli flow from the purposes of the Church include the gaining of an undei'standing in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Weslminsler Confession of Faiih and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible tcaching. In lurn, this framL'work leads lo practical expressions of Christian beliefs and standards in the local community such as through the car¢ of those in need (including the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and Iheir members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central Tesources in almost all cases. Public access is rnade known through the use of noticeboards, printed material, press advertisement, websites, and social media oi. in oihei. ways. The benefits are demonstrdted through regular evaluation of the services and informal and ad-hoc feedback from members, th¢ir families, and members of the public. The purpose does not lead to harm. The only private benefit tlowing from our purpose is related to Ministers, Missionaries. Deaconesses, Irish Mission workers and Lay Agents who receive benefils as a result of iheir holding otyice or cmployment. However, this is incidental and npxessary in order to further Our charilable purpose. There are no oiher private benefits. The beneficiaries of ihis purpose are members, their families, other individiials that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services w'e provided and other comrnunities throughout Northern Ireland, the Republic of li'eland, and woi'ldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kii'k Session has had regard io the Charity Commissions public benefit requirement statutory guidance, FINANCIAL REVIEW The congregalion's main source of income is members. ¢onlributions through the Weekly Freewill Offering. There were 221 contributors during the year [227 in previous year, 2021] donating a total of £116,121 (£111,402 in previous year, 2021). Total income of the congregation during the year was £231,703 compared to £211.575 in the previous year. Total expenditur¢ was £270,081 compared to £182.002 in 2021.
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STATEMENT OF TRUSTEE RESPONSIBILITIES The Truslees are responsible for preparing ihe Annual Report and the financial statements of the congregation in accoi'dance with applicable law and United Kingdom Generally Accepted Accounting Practice. As the congrebpation's total income does not exceed £250.000, the Tn]stees have elected under Section 64(3) of the Charities Act (Nonhern Ireland) 2008 to prepare a r¢ceipts and payment account and a slatement of assets and liabilities. The Truste¢s are responsible for keeping adequate a¢¢ounting records that ar¢ su1Clent to show and explain the congreLyalion's transactions and disclose with reasonable accuracy at any lime its financial position. They are also responsible for safeguarding the assets of the congregation and h¢nce for taking reasonable Steps for the prevenlion and d¢t¢ction of fraud and oiher irregularities. Approved by the Kirk Session at a meeting on 91h May 2023 and signed on its behalf by: Name: Ivor Hutchinson (Clerk of Session) Name.. Rev Jeffvey Blue Date: Date: Signature.. Signature: Qoi
INDEPENDEI NT EXAMINERS REPORT TO THE TRUSTEES OF SECOND BROUGHSIIANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of Second Broughshane congregation for the yeai. ended 31 December 2022, which are set out on pages I I to 16. Respective responsibilities of charity trllstees and examiner As Ihe charity's trusiees you are responsible for the preparation of the accounts in accordance with the Charities Act (Noitliein Ireland) 2008. It is my r¢sponsibility to,. examine the accounts under section 65 of ihe Charities Act t"ollow the procedures laid down in the general Directions given by the Commission under sectio]) 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of independent exArniner's report I have examined your charity accounts as required under s¢ction 65 of the Charities Act and rny ¢xarniDation was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland undei. s¢¢tion 65(9)(b) of the Charities Act. My examination included a Yevi¢w of ihe accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity truslees concerning any such matters. My role is to stale whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kepl in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting recA)rds 3. That the accounts do not comply with the accounling requirements of the Charities AGt 4. That there is further infomation needed for a proper understanding of the accouTJts to be Teached. Independ¢nt examiner's $¢atemtnt I have completed my examinalion and have no concerns in respect of the matters (l ) to (4) listed above and, in connection with following the Directions of the Charity Commission for Nortknern Ireland. I have found no matters that require drawing to your attention. lan Johnston {A.F.A) Stevenson and Wilson 22-30 Broadway Avenue Chartered Accountants Ballymena Date: 91h May 2023 BT43 7AA 10
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfEIUAN CHURCH IN IRELAND STATEMEINT OF FINANCIAL ACTtVITY (Receipts and Payments Aecount) FOR THE YEAR ENDED 31 DECEMBER 2022 Nole Unrestricled Funds Restricted Fund5 Endowment Funds Total 2022 Total 2021 Reeeipts Donations and legacies Charitable activities Olher trading activities Investsnei)t Iiicome oiher 141,730 235 67.352 21,457 209,082 21,692 186.759 7,647 555 364 io 565 364 560 16,609 Total Receipts 142.884 88.819 231.703 211,575 Paymejils Raisuig funds Charitable activities Other Pui'chase of fixed assets 785 90.874 28,711 35,194 785 145,588 88,514 35,194 755 148,962 28,495 3,790 54,714 59.803 Total Payments 155.564 114,517 270,081 182,002 Net receipts l (payments) Transfers between funds (12.680) (1,281) (25,698) 1,281 (38,378) 29,573 Nel movetnenl in funds Funds bmughi forward (13.961) 107,315 (24,417) 152,316 (38.378) 259,631 29,573 230,058 Funds carried forward 12 93.354 127,899 221,253 259,631 11
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECF.MBER 2022 Unrestricted Funds Restricted Fund5 Endowment Total Funds Funds 2022 Total Fuiids 2021 Funds Reconciliation Bank and Cash at start of year Nel movement in funds 107,315 (12,826) 152,316 (25,552) 259,631 (38,378) 230,058 29,573 Bank and Cash at end of year 94,489 126,764 221,253 259,631 Banli & CAsh Balanees Bank Current Accounts Cash in Hand 221,153 100 259,531 100 221,253 259,631 Other Assets Fixed Assets - Note l O Healing oil stock Investments - Nole I I Debtor- Gift Aid 3.235,344 1,800 3,235,344 1,210 18,877 24,693 3,256,021 3,261,247 Llabiliti¢s 2,016 2,016 Approved by the Kirk Session at a meeting on 9th May 2023 and signed on its behalf by Name: Rev Jeffrey Blue Name: Ivor Hutchinson Date: 9th May 2023 Date: 91h May 2023 Signature: Signature: o/ 12
SICOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTEI S TO THE ACCOUNTS AS AT 31 DECEMBER 2021 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total iiicome of the congregation is less than £250.000 the congregation have elected in accordance with the pi'ovisions ll) The Charities (Accounts and Reports) RegulatÈons (Northern Ireland) 2015 to prepw'e 115 accounts on a receip15 and payments basis. FUND ACCOUNTING Endowinent funds are funds. the capital of which rnust be retained either pernianently or at the congregation's discretion, the income dei'ived fi-om the endowment is to be used either as restricled or unrestricted 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 r¢sts'ict¢d purposes intended by the donoi. and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled inveslment is apportionLd to the individual funds on an average balance basis. Unrestricted funds are income funds which are lo be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restrieted Funds Endowment Funds Total 2022 Total 2021 Recorded giving: Loose collections DoIiations and gifts GiftAid 1.393 117.327 23,010 665 56,131 10,556 2,058 173,458 33,566 801 157,993 27,965 141.730 67,352 209,082 186,759 CHARITABLE ACTIVITIES Unrestricted Funds Restricled Funds Endowment Funds Total 2022 Total 2021 Publications Other charitable activities Membership fees Grants 709 10,014 1,734 9,000 709 10,249 1,734 9,000 72 7.120 318 137 235 235 21,457 21,692 7,647 13
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endoivment Funds Total 2022 Total 2021 Trading income JNVESTMKNT INCOME Unreslricttd Funds Restricted Funds Endowment Funds Tolal 2022 Total 2021 Deposit interest 555 10 565 560 555 io 565 560 OTHER INCOME Unreslri¢ted Trunds Reslricted Funds Endowmenl Funds Total 2022 Tolal 2021 Refund fix)m SSE Airtricity Furlough monies Retirement gift collection 364 364 10,459 6,150 364 364 16,609 RAISING FUNDS Unrestricted b'unds Restricled Funds Endoivment Funds Total 2022 Tolal 2021 FWO envelopes 785 785 755 785 785 755 14
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS AS AT 31 DECETrtBER 2022 CHARITABLE ACTIVITIES Uni'estricted Funds Restrieled Funds Endowment Funds Total 2022 Total 2021 Genei'al Assembty Assessments Presbytery fees etc. Ministry and suppoit staff costs Congregational running expenses Donations to Intssions & charities Govei'nance costs 17,153 602 58,220 11,417 1,200 2,282 3,682 20.835 602 58.220 17,822 45,655 2,454 20,484 731 59,624 15,751 48,557 3,815 6,405 44,455 172 90,874 54,714 145,588 148,962 OTHER EXPENDITURE Unrestricted Funds Restricled Funds Endowment Funds Total 2022 Total 2021 Utilities Event5 & catering expenses Stalionery & leaching materials Publications oihei. donations Repairs & maintenance 23,363 82 1,027 23,445 1,027 344 1,675 2,500 59,523 14,675 344 1,135 2,500 1.369 166 1,404 540 58,154 12,250 28,711 59.803 88,514 28,495 10. FIXED ASSETS The congregation owns the Church premises situated at 5 Raceview Road Broughshane and the associated fixtures, fittings and equipment. Th¢s¢ have an insurance value of £3,235.344 at Ihe 31 S¢ December 2017. ii. INVESTMENTS Historically the Church invested funds with the Presbyterian Mutual Society whTch went into administration in 2008. The congregalion was advised in a letter dated 27th January 2021 from the Joint Superv&sors of the Presbyterian Mutual Society Limited in Scheme of Arrangement that the Scheme is lo be con¢luded. The Joint Supervisors have advised that"Given the outstanding capital balance due to Department of Enterise Trade and Investment as at 30th September 2020 under the £175 million loan (which has first priority over all realisations) of some £60.75 million there is an anticipated shortfall iti the final repayment to the Department. 11 is envisaged this position will not change during the remaining period to the end of the Scheme. As a result of this anticipated shortfall, there will be no further repayment to any other clas5 of creditor or member" In light of this the congregational committee has agreed to write off the balance outstanding of £11,672. 15
SEI COND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CITURCH IN IRELAND NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022 (cont'd) 12. FUND BALANCES Fund Balance al starl Reeeipts Payment Surplus I (Deficit) Transfer Balance at end General 107,315 142,884 155.564 (12,680) {1,281) 93,354 Unrestrieted Funds 107,315 142,884 155,564 (12,680) (1,281) 93,354 General Buildiiig Mission Cemeteiy Cemetery - Cash Bowling Club Junioi. CE Sunshine Hours Play Woman Together S.E.T. BB GB Mid-week Fellowship Man 2 Man Catering Point Youth Club Youih Fellowship- SNATCH 72 74,909 18,287 42,475 loo ,679 537 574 2,966 1.942 242 229 4,076 275 1,226 1.443 1,197 87 19,911 23,355 21,779 6.052 21,318 53,573 22,175 4,515 ( 1,407) {30,218) (396) 1,537 1,581 246 44,691 18,400 44,012 100 ,632 477 568 2,869 888 233 1,569 3,482 4,999 1,218 1,435 993 87 509 363 loo 110 160 253 (60) {6) (97) (1,054) (9) 1,340 (594) 5,233 (8) (8) (204) (300) 323 407 420 1,461 10 4,147 6,051 108 5,487 5,457 5,341 (509) 243 447 Restricted Fuiids 152,316 88,819 114,517 (2S,698) 1,281 127,899 I ndowmenl Funds Total 259,631 231,703 270,081 (38,378) 221,253 16