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 li￿Stee5 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 commL￿1ty. 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 0￿1CC 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 CI￿ls1 to Jew and Gentile.
Beginning at Jerusalem, a g￿al 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¢ nel￿boUrhood 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 pasto￿1 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.

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND
TRUSTEES ANNUAL REPORT (cont'd)
An annual 'Funday' at￿cts 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.

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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¢ su￿1Clent 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 Ente￿rise 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