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Second Broughshane Congregation of the Presbyterian Church - a
congregation of the Presbyterian Church in Ireland
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered with the Cbarity Commission for Northern Ireland (NICIO5379)

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statemenls for the year ended 31 December 2023 including a
Balance Sheet as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Secoiid Bi'oughshan¢ Congregation of the PresbyTrrian Church in Ireland
5 Raceview Road
Broughshane BT42 4JL
Regist¢r¢d Charity in Northern Ireland (NIC105379)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were:
William Smyth
Colin Kennedy
Robert Clifford Ross
Rev Jeffrey Blue
John Maurice Ellis
Robeit Mccullough Reid
Stephen Brian Livingston
James Turtle
Geoffrey Stirling
Gavin Lowl'y
Ivor Hutchinson
John Kernohan
Leonard Fenton
Deirdre Humphreys
John Purdy
W. George Humphreys
Samuel George Smyih
Andrew Brown
Kenneth George McGall
Mark Bealtie
Colville James George Elliott
Gordon David Rea
lan Logan
INDEPENDENT EXAMINER
lan Johnston A.F.A.
Slevensoii and Wilson
Charlered Account<ints
22-30 Broadway Avenue
Ballymena
Northern Ireland
BT43 7AA
BANKEIIS
Danske Bank
Ballymena
1- 2 Elallymena
Co. Antrim BT43 7PE
SOLICITORS
Samuel Cumming & Son
Solicitois
39 Ltnenhall Street
Ballymena

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
TRuSTE￿s ANIYUAL REPORT (cont'd)
STRUCTURE AND MANAGEMEiYr
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing
document, The Code, the book of the constitution and government of the Presbyterian Church in ITeland, the Kirk Session
seeks lo watch over and promote the spiritual inlerest of the congregation and of persons not connected with any
congregation who are within ils bounds. It ensures pastoral care is in place in the congregation and seeks to further the
contribution of the Church lo Christian witness and service in the local community. The Kirk Session has delegated to its
Congregational Committee the temporal affairs of the congregation including administering all funds and property
belonging to th¢ congregation. Members of the Kirk Session are ex-officio members of the Congregational Cominittee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All rneinbeT5 are cntitled to
propose, speak and exercise equal votes at meelings, except that th¢ Moderator, the minister in active duty in the
congregation, has no deliberative but only a castin8 Vote.
Stated meetings of the Kirk session are held at least 4 times per year.
To be chosen for the oifice of the eldership in the congregation a person must be a voting member and a regular attendant
at its ordinances. The selection of those proposed lo be called to the office can be either by the congregatioii or by the
Kirk Session. Members are elected if they obtain two-thirds of those who vot¢.
Presbytery
Under the Presbyterian Church in Ireland forni of goveTnance the cory)orate oversight of a congregation is the
responsibility of a Presbytery which superintends generally the spiritual and temkx)ral affairs of the congregations assigned
lo it by the General Assembly of 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 active ministers of congregations assigned to il by the General Assembly, minsters who have retired from
aclive duty and an elder appoinled by the Kirk Session of each congregation.
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its
supreine legislative, administration and judicial authority. in dealing with all malters bi'ought before it. The Ge]1￿.a1
Assembly is normally constituted during the first week in June for worship and io conduct its business. At the end of
busiiiess it is dissolved. The membership of the General Assembly consists mainly of the active minister of each
coiigregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
DCI SCRIPTION AND PURPOS
Second Broughshane Presbyterian Church is a congregation of ihe Presbyterian Church in Ireland. The Presbyterian
Church in Ireland, as a Refomied Church within the wider body of Christ is grounded in the Scriptures, and exists to love
and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play Iheir part in
fulfilling God's mission to our world.
Th¢ congregation's mission plan is outlined below..
Second Broughshane ts a congregation of approximat¢ly 340 families set in a village of about 1,500 houses, population
circa 4,000.
In line with General Assembly guidelines and following the pattern of Mission Plan outlined by Ballymena Presbytery
the Kirk Session of Second Broughshane have adopted the following Congregational Mission Plan.
Recognising the command of our Lord Jesus Christ to "Go into the world and preach the Gospel" we would acknowledge
our dlity and responsibility to comply with that command. Following the outpouring of the Holy Spirit at Penl¢cosl, the
disciples of Jesus were the first to 'GO' preaching the good news about Jesus Christ to Jew and Gentile.
Beginning at Jerusalem, a great many were converted to Jesus Christ and "they devoted themselves lo the apostles
leaching and fellowship, to the breaking of bread and prayerf, (Acts 2.42). Furthern]ore, we note how "The Lord added
to their number daily those who were being saved."
The command of Jesus and the pattern of the early church is our Biblical basis for Mission.
Content for Mission
As laught in the Shorter Catechism, "Man'5 primary purpose is to glorify God and enjoy Him forever" In order to glorify
God we would desire to demonstrate God as revealed in the scripture: to proclaim His purpose and work as creator. and
Sovereign l.ord; to preach of His love for souls as is wonderfully announced in John 3..16 "For God so loved the world
that He gave His only Son that whosoever believes ID Hun should not perish but have everlasting life."
Further to this we commend Jesus Christ, God's Son as Lord of all. the only redeemer of God's elect. the one who came
into the world to save sinners by means of His death upon the cross of Calvary. As risen Lord He has taken His place in
glory awaiting the ¢onsummation of this present age and bringing in the final day of judgement as he ushers in the new
heaven and new earth where redeemed souls shall live forever in the presence of Iheir Lord.
Context for Mission
In the days following Christ thc apostles went about preaching and establishing Ihc church. We note how the Apostle Paul
founded a church in every town and village as he journeyed. Through his letter5 he has, by the Holy Spirit's wisdom and
gi'ace, given to the church the clear principles and paltems for church govemment, life and witness.
We acknowledge that we are a part of the universal church of Jesus Christ Sltuated in the village of Broughshane with a
responsibility to be the light of the world in this area and district. notwithstanding the presence of sister congregations in
the neighbourhood with whom we would seek to work in harmony as opportunity allows.
As Christ Jesus came Into the world so we believe that we are in the world as His ambassadors and it will be our prayer
that we might be 'light and salt, as we live, work and witness here for the glory of God.

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Contaet for Mission
As the Church of Christ, it is our duty to reach out into the community where we are with the gospel. We must endeavour
to make an impact for Christ in this locality. This requires the faithful ministy of the word of God through the various
limbs of the congregational body; connecting with th¢ Community in projects that minister to it's need5. bringing all to
God in consistent prayer.
The early church shows us how to 'do Church,. (Acts 2'.4247)
l. Their love for the word of God. (Apostles teaching)
2. Their enjoyment of Christian fellowship.
3. Their observance of the sacraments.
4. Their commitment to prayer.
5. Their concern for one another.
6. Their zeal for evangelism
Our response:
l. We commend, cherish 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 Clirist.
2. We want lo encourage regular attendance at church seivices and are convinced that the local church is, under God, the
ordained means for nurturing believcrs, training in godliness and equipping for service.
3. Obsei'vance of the sacrdments and participation in the same is the solemn responsibility of Kirk Session. Those outside
of the family of God should be discouraged from participatiOD until they have come lo a saving knowledge of Jesu5 Christ
thi'ough spiritual new birth. Believers will be encourd8ed to participate in the Lords, Supper and to present children for
baptism in keeping with the covenant promise of God. Session will exercise prayerful oversight at all times being gracious
and mei'ciful in matters of discipline as may be required.
4. Prayer is an essential part of Christian life both personally and corporately. Every effort WAII be made to encourage
Christian people to meet for prayer. It is a blessing to share in prayer with others, sharing burdens, praying for thc lost 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 OUT members, but we consider it a vital part of church
i'esponsibility to be concerned for those in our community who have personal needs. We must endeavour to look out and
reach out to the stranger at our door, who migbt even be the person next door, to whom we can bring help both practically
and spiritually. W¢ want to recognise the importance of social action and care.
6. Evangelism is a necessary part of the church- indeed, every Christian is an evangelist. We must carry the gospel with
us as witnesses for Chiist always ready to give a reason for the hope Ihat is in us. Zeal for evangelisin is the fruil of our
joy of salvation in ChrÈ5t.

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
The basic work of the Christian church is to preach or Share the gospel of Jesu5 Christ in the power of the Holy Spirit,
and to See people converted, transfornied and growing to maturity in that gospel.
Jesus said, 'Go and make disciples" We need to be pro-active in this task of making disciples. W¢ are to cany the torch
of truth that has been handed down through generations. Sharing the gospel by word and deed is our centt71 task in our
homes, neighbourhood and church. Our goal for God is that we would make disciples who are genuine followers of Jesus
Christ. and not merely be anxious about numbers attending.
What we are doing:
Youth organisations for all the community: Boys Brigade, Girls Brigade. Youth Club, Youth Fellowship (SEED)
Children's work includes Seniors Sunday School. Kid's church, Kids Corner (Sunday evening5) and Suinmer Holiday
Bible club, Junior Christian Endeavour.
Organisations for adulis
Bible Study Groups
P.L.A.Y. Mother and Children's group, drawing from the village and district area.
Young Adults.
. Th¢ Cornerstone.. 'caf¢' Style coffee morning is an open door to welcome all an outreach to the neighbourhood.
A 'Care Team, provides contact with Conf￿ed elderly members and brings meals to families 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, organisalions and events.
' Messy Church, on a Sunday before Christmas contacting families in the area and is very well supported.
Our future plans:
We aim to develop fresh ways of reaching out to the local community through visitations and by means of evenls intended
to invite and attract more people to 'come and see for themselves. that the church is active today and the gospel is both
meaning￿1 and relevant for all.
While recognising that our primary work rests within the context of our local church setting, we nonetheless believe
wholeheartedly in the work of mission at large. We will seek to encourage support and actively be involved in worldwide
mission. Opportunilies 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 us¢ some from our congregation An the greater service of mission overseas as a
vocation. It is an honour for a congregation to be the 'sending chu￿b, and to be active in support of those who 'go' in
God's name to do Flis work.
To His great nanie be all praise honour and glory.

Presbyter
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SECOND BROUGHSHANE CONGREGATION OFTHE pREsB￿ER1AN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacramenl of the Lords Supper
is observed on several occasions during the year and all those who have been baplised and who have made a profession
of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings
and has a wide range of organisations and activities including:
Sunday School, Children's Church, Kids Corner (Sunday evenings) and Summer Holiday Bible Club
J3owing Club
Girls Brigade
Boys Bi'igade
Young Adults
Junior Chi'islian Endeavour
Sunshine Hour (for older people)
Woinen Together
Just Sew (sewing group)
Bible Study Group5
P.L.A.Y. - Mother and Children's group.
The Comerslone. cafc, Style coffee Inorning is an open door to welcome all and is an outreach to the neighboui'hood.
Annual "Messy Church"
- Annual summer"Funday"
More detai15 are shown in the "Organisations" section of this report.
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation were very glad that 2023 represented the r￿st full year since Covid when worship and organisatioi)s
were able to rcturn largely lo nornial. It also represented the firsl full year of ministy and service of our new minister,
Rev Jeffrey Blue, who had been installed in August of the previous year. Rev Blue has been very faithful and committed
in pi'omoting the advancement of the good news of Ihe gospel within our congregational context. Worship services are
held both on Sunday mornings and evenings and a mid-week teaching and prayer meeting is held on Wednesday evenings.
A highlight of the year was a uniled leaching week at Easter time when 3 other local congregations join¢d with us to
celebrate and learn from the Easter message. Our special speaker was the Rev Dr Stafford Carson.
I marriage was conducted during the year and cotnfort and support was provided to those bereaved.
At 31 December 2023 there were 237 communicant members and 335 famTlies connected with the congregation.
Pastoral car¢
Membei's of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the
tninister or one of the elder5 and supported by members of the congregation. The congregation also has a pastoral visitor
who makes contact through weekly telephone calls to the sick alld housebound.

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Mission and outreach
At a local level Ihe congregation acknowledge tELat we are part of ihe universal church of Jesus Christ SI￿ated in the
village of Broughshane with a responsibility to be the light of the world in this ar¢a and district; notwithstanding the
presence of sister congregatiOTJS in the neighbourhood with whom we would seek to work in hannony as opportunity
allows.
The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland.
I'his fund enables congregations to support the wider mission of ihe denomination and to do mission and outr¢acb on
denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides f￿anCIal
support for mission personnel at home and overseas. assists congregations with the deployment of locally based staff,
enables church planting, provides grant support for the upkeep of church preinises, assist with the running costs of Union
Theological Coll¢ge, the Church's trdining college for ministry students, and financially supports congregation in the
areas of woi'ship, discipleship, global mission, outreach, leadership and pastoral care.
The congregation made fmancial contributions towards a number of different missionary organisations and mission
personnel throughout the year. The congregation regularly prays for these organisations at Sunday services and the
midweek prayer meeting.
Missionaries from the congregation are currently serving with Hamsayeh International. The congregation is informed of
their work through regular updates in written form and through updates given in church services.
Young people from the congregation usually serve on mission teams in the summer months both at home and overseas.
Presbytery
The ¢ongr¢gation was represented al the regular meetings of Presbytery by our minister and l or one of the elders. This
provides an important link between the congregations and the wkder structures of the church.
General Assembly
The minisler along with the representative elder attended tbe General Assembly in Belfast in June.
Property
The church building is in reasonable repair. the hall is in good repair.
Organisations
Youth Organisations for all the community..
BB for boys from 5 - 18 years. approximately 80 boys attend weekly
GB for girls from 4 - 18 years- approximately l 00 girls atteThd weekly
Youth Fellowship for young people aged I l upwards. 3pproximately 15 attend fortnightly
Children's work includes Children's Church. Senior Sunday School and Bible Class. Also, Kids Corner (Sunday
evening5)' Summer Holiday Bible Club and Junior Christian Endeavour.
Organisations for adults including Bowling Club. Women Together, Young Adults and Jusi Sew.
Bible Study Groups

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEEI S ANNUAL REPORT (cont'd)
P.L.A.Y. - Mother and Children's group. drawing from the village and district area. Approximately 30 children
with parentlguardian attend.
A 'Care Team, provide5 conlact with confined elderly members and brings meals to families 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 invile to church services. organisations and events.
'Messy Church" on a Sunday before Christmas contacting families in the area which is very well supported.
Volunteers
'rhe Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees
and helping with organisatiODS and other church activities.
PUBLIC BCNEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing beiiefit to its members and the
general public by making known the Christian Gospel of the Lord Jesus Christ through Ihe advanceinent of religion.
The direct benefits which flow from the purposes of the Church include the gaining of an undcrstanding in Christian
beliefs a5 set out in the Bible and in the Church's subordinate standards (the Westminster Confe55ion of Faith and the
Shorter and Larger Catechisms) leading to spiritual and inoral development and oppoitunities for response to Bible
teaching. In turn, this framework leads lo practical expressions of Chrisliai) beliefs and standards in the local community
such as through the care of those in need (including the sick, disabled and bereaved).
Genei'ally, the abovc benefits are delivered locally by congregations and their Inembers, or arc facilitated through
presbyteries or are organi5ed and delivered centrally. Local delivery is facilitated by central resources in almost all cases.
Public access is made known through the of noticeboards. printed material, press advertisemenl, websitcs, and social
m¢dia or in other ways.
Th¢ benefits are demonstralcd through regular evaluation of the services and infonnal and ad-hoc feedback froin
members. their families. and mcinbers of ihc public. The purpose does not lead to hann. The only private bencfit flowii)g
fi'om our purpose is related lo Ministers. Missionaries. Deaconesses, Irish Mission workers and Lay Agcnts who receive
ben¢fits as a result of Iheir holding office or employment. However, this is incidental and necessary in order to fui'ther
our charitable purpose. There ar¢ no other private benefils. The beneficiaries of this purpose are members, their families,
other individua15 that the Presbyterian Church in Ireland is in direct and indirect contact with, Ihe community in which
pastoral services are provided and other communities ihroughoutNorthem Ireland, the Republic of Ireland, and worldwide
which benefit from our engagement with and support for both Christian and other secular organisations, charities and
individual members of the public.
The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory guidance.

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SECOND BROUGHSHANE CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
FINANCIAL REVIEW
The congregation's main source of Income is members, contributions through the Weekly Freewill Offering. There
were 231 contributors during ihe year [221 in previous year, 2022] donaling a total of £135,090 (£116,121 in previous
year, 2022).
Total income of the congregation during the year was £286,164 compared 10 £231,703 in the previous year.
Total expenditure was £277,539 compared to £270,081 in 2022.
STATEMENT OF TRUSTEF RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the fll)ancial statements of the congregation in accordance
with applicable law and generally accepted accounling practic¢. The Trustees are required to prepare financial statements
for each financial year which give a true and fair view of the state of affairs of the congregation and the f￿ancIal activities
for that year. In preparing the financial statements the Trustees are required to:
select suitable a¢counling policies and then apply them consistently. and
make judgemenls and estimates that are reasonable and prudent. and
prepare the financial slalements on the going concern basis unless it is inappropriate to presume that the Funds
will Continue in operation.
The Truslces are responsible for keeping adequate accounting records ihat are sU￿1¢ient lo show and explain the
congregation's transactions and disclose with reasonable accuracy at any lime ils financial position and enable th¢m to
ensure that the financial slalemenls comply with the Statement of Recommended Practice "Accounling and Reportiiig by
Cl)ariti¢s ( I sl January 2015)" They are also responsible for safeguarding the assets of the congregation and lienc¢ for
taking reasonable steps for the prev¢nlion and detection of fraud and oiher irregularities.
Going Concern
The activities of the congregation are dependent on on-going contributions from its members. The Trustees are of the
opinion that the congregation has suifIcient resources al the date of approval of these fmancial statements to meet
commilments, which will arise in the year from the date of signing this report and subject to the continuing support from
members to fund, on an on-going basis, the congregation's current activities and other financial commitments.
Reserves Policy
The Trustees have considered the level of unrestricled reserves that it is appropriate to hold, taking account of current and
ongoing commitments. It is the aim of the Trnstees to hold unrestricted reserves equating to at least three months nonnal
expenditure. At the year-end unrestricted reserves were £89.807 which is well in keeping with this policy. The 'lrustees

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
consider it prudent to hold reserves at this level as the funding of ils CU￿ellt activities is dependent on the ongoing financial
support of its members.
Risk Review
A review of major risks has been undertaken by ihe Tnjstees and systems and procedures implemented to manage
'denlified risks. The principal risks are in relation to the likelihood of reputational damage and fmancial risks associated
with the expectation of on-going fmancial support from members. These risks are mitigated by the Trustees, and the
Congregational Committee, regularly monitoring the various activities of the congregation at stated ineetings and by
encoui'aging members in their regular giving.
Approved by the Kirk Session at a meeting on 18th June 2024 and signed on ils behalf by:
Ivor Hutchinson (Clerk of Session)
Name:
Rev Jefftey Blue
Name:
Date:
Date:
Signature..
Signature:
?/
10

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
IIWEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SECOND BROUGHSHANE
CONGRII GATION OF THE PRESIIYTERtAN CHURCH IN IRELAND
I report on the accounts of Second Broughshane Presbyterian Church for the year ended 31 December 2023, which are
set out on pages 12 to 22.
Respective responsibilities of charity trustees and examiner
As the charity's truslees you are responsible for the preparation of the accounts in accordance with the Charities Act
(Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Acl
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of
the Charities Act
state whether particular matters have come to my altenlion.
Ilasis of independent examiner's report
I have examined your charity accounts as required under section 65 of Ihe Charitie5 Act and my examination was carried
out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section
65(9)(b) of the Charities Act.
My examination included a review of ihe accounting records kept by the charity and a comparison of ihe accounts
pi'esenled with those records. 11 also included consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as charlty trustees concerning any such matters.
My rol¢ 15 to state whether any material matters have come to my attention giving me cause lo believe;
l. That accounting records were noi kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord wilh those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further infom)ation Deeded for a proper understanding of the accounts to be reached.
Indepcndent examiner's statement
I havc completed my examination 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 Northem Ireland, I have found no matters that require
drawing to your attention.
lan Johnston (A.F.A)
Stevenson and Wilson
Chartered Accountants
Date.. 18th June 2024
22-30 Broadway Avenue
Ballymena
BT43 7AA
11

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEI MBER 2023
Note
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Income from:
Donations and legacies
Charitable activities
Inveshnent income
Other income
171,345
730
451
600
90,702
22.320
16
262,047
23.050
467
600
209,082
21,692
565
364
Total ineomes
173,126
l13.038
286,164
231,703
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Purchase of fixed assels
885
137,890
27,081
885
194,952
81,702
785
145,588
88,514
35,194
57.062
54,621
Total expeiiditure
165,856
111,683
277,539
270,081
Net income l {expenditure)
7,270
1,355
8,625
(38,378)
Transfers between funds
(10,817)
10,817
Net movement in funds
(3,$47)
12,172
8,625
{38,378)
Funds broughi forward
93,354
3.363,243
3,456,597
3,494,975
riunds carried forward
89,807
3,375,415
3,465,222
3,456,597
12

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
BALANCE SHEET AS AT 31 DECEMBER 2023
Notes
Unrestricted
Funds
Restricted
Funds
Total Funds TotAI Funds
2023
2022
i ixed Assets
Tangible assets
3,243,545
3,243.545
3,235,344
Total fixed assets
3,243,545
3.243,545
3,235,344
Current asset5
Debtors and prepayments
Cash at bank and in hand
12
13
21,481
71,740
12.118
135,348
33.599
207,088
221,253
Total current assets
93,221
147,466
240,687
221,253
Current liabilities
Creditors due within one year
14
3,414
15,596
19,010
Total current liabilities
3,414
15,596
19,010
Nct current assets
89,807
131,870
221,677
221,253
Total net IlS5ets
89,807
3,375,415
3,465,222
3,456,597
Fiinds of tlie charity
Unrcstricted funds
Rests'icled funds
15
15
89.807
89,807
3,375,415
93.354
3,363,243
3.375,415
Total charity funds
89,807
3J75,415
3,465,222
3,456,597
Approved by the Kirk Session at a meeting on 18th June 2024 and signed on its behalf by
Name:
Rev Jeffrey Blue
Name:
Ivor Hutchinson
Date:
18 June 2024
Dat¢..
18 June 2024
Signature..
Signature:
13

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTII S TO THE ACCOUNTS AS AT 31 DECEMBER 2023
ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key source5 of estimation uncertainty in ihe preparation of the
financial statements are as follows:
BASIS OF FINANCIAL STATEMENTS
'I'he fLnanci&l slat¢ments have been prepared in accordanc¢ with Accounting and Reporting by Charities: Statement of
Recommended Practice applioable to charilies preparing their accounts in accordance with Financial Reporting Standard
applicable in the UK and Ireland (FRS 102) (etfective l January 2015) - (Charities SORP (FRS 102)).
'I'he fmancial statements have been prepai'ed under the historical cost convention except for investment assets, which are sl)own
at mai'ket value. The financial statements include all transactions, assels and liabilitie5 for which the congitgation is responsible
in law. They do not include the accounts of church groups that owe iheir affiliation to another body, nor thos¢ tl)at are inforinal
galh¢rings of church members.
FUND ACCOUNTING
Restricted funds comprise revenue donations or grants for a specific congregational activity intended by the donor, Where these
nds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance
basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general
funds set asid¢ by the congregation for use in the future.
INCOMING SOURCES
{1)
Recognition of incoming resources
These are included in the Stateinent of Financial Activities (SOFA) when:
the congregation becomes enliiled to the resource5;
the trustees are virtually certain they will receive the resources. and
• the monetary value can be measured with suificient reliability.
{11)
Incoming r¢sourees iyith r¢l&ted expendilure
Where incoming resources have re13ted expenditure {as with fundraising income) the incoming resources and elated
expenditure are reported gross in th¢ SOFA.
(iii)
Grants and donations
Grants and donations are only included in the SofA when the congregation has unconditional entitlement to the
resources.
(iv)
Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
(v)
Contractual income and performance related grants
'rhis is only included in the SOFA once the related goods or services have been delivered.
14

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
ACCOUNTING POLICIES (conl'd)
(vi)
Gifts in kind
Gifts in kind are accounled for at a reasonable estirnate of their value to the charity or the amount actually realised.
Gifts in kind for use by thc charity are included in the SOFA as incoming r¢sources when receivable.
(vii)
Donaled servlces and facilities
These are only included in incoming resources (wilh an equivalent amount in resources expended) where the benefit
to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the
¢stimated value to ihe charity of the service or facility re¢¢ived.
(viii) Volunteer help
1.he value of any voluntary help received is not included ID the accounts bul is described in the trustees, annual
report.
(ix)
Investment income
This is included in the accounts when receivable.
(x)
Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investmcnts
to market value at the end of the year.
EXPENDITURE AND LIABILITIES
(i)
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the congregation to pay
out resources.
{ii)
Covernance costs
These are shown within charltable activities and include the cosls of preparation and examination of accounts, the
Costs of trustee meetings and cost of any legal advice to trustees on govemance or constitutional mattel's.
Grants payable wilhout performance conditions
Tliese are only recognised in the account5 when a commitment has been made and there are no conditions to be
met relating to the grant which remain in Ihe control of the charity-
ASSETS/(LIABILITIES)
Taiigible Fixed Asset5
The assets of the Church comprise:
Church building, stores and contents at Raceview Road, Broughshane
Church hall building and contents at Ra¢¢view Road, Broughshane
Manse at 3 Raceview Road. Broughshane
15

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (CODt'd)
ACCOUNTINC POLICIES (cont'd)
Details of historical cost of the above assets purchased prior to l January 2018 are not available. This being the case all assets
purchased prior to l January 2018 are included in the balance sheet at valualion at l January 2018. No depreciation has been
pi'ovided on Ihesc assets as the current estimated residual value is not less than the carrying value and the r¢maining useful life
cun'enlly exceeds 50 years. This will be reviewed regularly by the Trnstees
From l January 2018 any tangible fixed assets purchased for use by the church are capitalised if they can be used for more than
onc year, and cost at least £ 1.000. They are valued at cost or, if gifted, al the value to the charity on receipt. The Trustee5 liave
agreed that any fix¢d asset addition with a value of less than £1,000 does not need to be shown as ass¢ls and will simply be
written off as expenditure in Ihe year of purchase.
Depreciation is recorded on all tangible fixed assets other than freehold land, at rates calculated to write off the cost, less
cstimated residual value, of each asset over ils expected useful life as follows:
Ftixlures, fittings and equipment
2￿¢ Straight line
Computers, software and technical equipment
200/0 Straight line
Cash and cAsh equivalents
Cash and cash equivalenls include cash in hand, deposits held and oiher short-term highly liquid investmenls with maturities of
Ihree months or less,
Financial instruments
Tlie Church only has fmancial assels and fmancial liabililies of a kind that qualify as basic fmancial instruments. Basis financial
instruments are inffitially recognised at transaction price and subsequently measured at their settlement value.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Fund5
Total
2023
Tutal
2022
Recorded giving..
Loose collections
Donations and gifts
Gift Aid
3,634
135,090
32,621
4.420
68.488
17,794
8,054
203.578
50.415
2.058
173.458
33,566
171,345
90,702
262,047
209,082
16

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
NOTEI S TO THE Accou￿rS (cont'd)
CHARITABLE AcfiviTIES
Unreslrieted
Funds
Restricled
Funds
Total
2023
Total
2022
Publicalions
Other charitable activities
Membership fees
Grants
1,800
16,633
1,887
2,000
1,800
17,363
1,887
2,000
709
10.249
.734
9,000
730
730
22,320
23,050
21,692
INVESTMENT INCOMC
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Deposit interest
451
16
467
565
451
16
467
565
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Totgl
2023
Total
2022
Refund from SSE Airtricity
Enei'gy Support Scheme
364
600
600
600
600
364
COST OF RAISING FUNDS
Unr¢stricted
Funds
Restricted
Funds
Total
2023
Total
2022
FWO envelopes
Gift Aid envelope5
825
60
825
60
785
885
885
785
17

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE PREsB￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (Cont'd)
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Fund5
Totil
2023
Total
2022
General Assembly Ass¢ssm¢nts
Pi'esbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to missions & charities
Governance costs
23,739
563
89.280
11,329
8,200
4,779
3,743
27.482
563
89,280
15,382
57,280
4,965
20,835
602
58,220
17,822
45,655
2,454
4,053
49,080
186
137,890
57,062
194,952
145,588
OTHER EXPENDITURE
Unreslricted
Funds
Restricted
Funds
TotAI
2023
Total
2022
Utilities
Events & catering expenses
Stationery & teaching materials
Publications
Other donations
Repairs & maintenance
Depreciation charge
21,211
885
948
1,840
700
1.497
2,016
5,755
912
1,260
23,227
6,640
1,860
3,100
700
44,125
2,050
23,445
1,027
344
1,675
2,500
59,523
42,628
2,050
27,081
54,621
81.702
88,514
EMPLOYEES
2023
2022
I mployment Costs
Wages and salaries
Soclal security costs
Pension contributions
Expenses allowances
62,654
6,422
9,792
6,701
40,604
2,952
3,484
2,384
85,569
49,424
Number of Fmployees
The average number of employees during the year was:
2023
2022
Average number of employees
There were no employees in receipt of employee benefits in excess of £60.000
18

Presbyter
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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
io.
PENSION COSTS
The minister of the congregation is a memb¢r of the Presbyterian Church in Ireland Pension Scheme (2009). This is a scheme
operated by the Presbyterian Church in Ireland, a separate regislered charity. The congregation pays an assessment to ihe
Presbyterian Chiirch in Ireland equivalent to the employer's pension contribution for the Scheme and based on the stipend paid
to the minister and the salary paid to the associate tninister. The Presbyterian Church in Ireland Pension Scheme (2009) is a
funded Scheme of the defined benefit type, providing defined benefits based on career average re-valued salary. The Scheme
has assets held in a separately administcred fund managed by a board of trustees. The Presbyterian Church and the Scheine
Trustees have agreed a funding plan to ensure the Schem¢ is sU￿1¢ientIY funded to meel current and future obligations. A
fornial schedule of conlribulions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed lo pay from 31
December 2015 contribution5 of 2411/0 of pcnsionable salaries to cover the accrual of benefits for future service, expenses, Ihe
C05t of insuring death in service benefits and funding the scheme deficit.
The contributions made by the congregation during the year were:
2023
2022
Contributions
9.792
3,484
TANGIBLE FIXED ASSETS
Buildings
and Contents
Total
Costlvaluation
As at 151 January 2023
Additions
3,235,344
10,251
3.235,344
10,251
As at 31. December 2023
3,245,595
3,245,595
Depreciation
As at I st January 2023
Charge for the year
2.050
2,050
As a131. December 2023
2,050
2,050
Net Book Value 31. December 2023
3.243,545
3,243,545
Net Book Value 31" December 2022
3,235,344
3,235,344
19

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
12.
DEBTORS
2023
2022
Gift Aid recoverable
Other debtors
31.600
1,999
33.599
13.
CASH AT BANK AND IN HAND
2023
2022
BatLk current accounts
Cash in hand
206,988
100
221,153
loo
207,088
221,253
14. CREDITORS DUC WITHIN ONE YEAR
2023
2022
other creditors and accruals
19,010
19,010
20

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SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
15.
FUND BALANCES AND RECONCILIATION OF FUNDS
Fund
Balance at
start
Ineome
Costs
Transfer
Balance 8t
end
General
93,354
173.126
165,856
(10,817)
89,807
Unrestricted Fiinds
93,354
173,126
165,8S6
(10,817)
89,807
General
Church building and contents
Building
Mission
Cemetery
Cemetery - Cash
Bowling Club
Junioi. CE
Sunshine Flours
Play
Woman Togeth¢r
S.E.T.
BB
GB
Mid-week Fellowship
Man 2 Man
Catering
Point Youth Club
Youth fellowship - SNATCH
246
3,235,344
44.691
18,400
44,012
100
,632
477
568
2,869
888
233
1,569
3,482
4,999
1.218
.435
993
87
22,788
23,101
2,050
35,984
25,173
8,380
2,166
10,251
1,000
3,191
2,099
3,243,545
38,467
28,418
42,857
100
1,301
716
28,760
32,000
7,225
133
(200)
270
(567)
752
3,159
715
2,693
2,906
1,352
(2)
(232)
(300)
9.430
6,399
7,911
4,981
2.788
4,900
4,996
(1,212)
(3,191)
2.025
223
269
246
970
(87)
Restricted Funds
3,363,243
113,038
111,683
10,817
3,375,415
Total
3,456,597
286,164
277,539
3,465,222
Analysis of elosing funds
Unrestrictcd
Funds
Restrictcd Total Funds
Funds
2023
Total Fund5
2022
Fixed assets
Current assets
cu￿ellt liabilities
3,243,545
147,466
(15,596)
3,243,545
240,687
(19,010)
3,235,344
221,253
93,221
(3,414)
Total funds
89,807
3.375,415
3,465,222
3,456,597
21

an
SECOND BROUGHSHANE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
16.
RELATKD PARTY TRANSACTIONS
Rev. Jeffrey Blue is a trustee of the church. In his capacity as the minister ofthe congregation he received remuneration of
£40.798, an expenses allowance of £6,701 and mileage reimbursement of £1,097. Pension contributions of £9.792 were also
paid by the congregation in respect of him to the Presbyterian Church in Ireland Pension Scheme (2009). Employer's NIC of
£5,368 was paid to the Presbyterian Church in Ir¢land for the ministcr. None of the otber tNstees received any r¢mun¢ration.
The following Trustees received amounts in reimbursement for expenses they incurred in connection with their duties during
the year as follows..
2023
2022
Mark Beattie
lan Logan
Rcv. Jeffrey Blue
Clifford Ross
Colville Elliott
Ivor Hulchinson
1,017
2.210
683
98
115
503
1,187
Expenditure in the Statement of Financial Activity includes the following amounts to funds of the General Assembly of the
Presbyterian Church in Ireland, a separate charity:
2023
2022
Assessments
United Appeal
Moderator's Appeal
13,947
13,753
2,732
13,669
12,102
3,790
The congregation contributed £562 (2022.. £602) towards Presbytery Assessments during the year.
There were no other related party transactions.
17.
CAPITAL COMMITMENTS
There were no capital commitments at the balance sheet date.
22