Presbyter an 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 2024 Registered with the Charity Commission for Northern Ireland (NICIO5379)
Presbyter an SECOND BROUGHSHANE CONGREGATIOIY OF THE PRESBYTERIAN CHURCH IN ]REI LAND TRUSTEI ES AIYNUAL REPORT The Trustees present their Annual Report and Financial Statements for ihe year ended 31 December 2024 including a Balance Sheet as at that date. REI FERENCE AND ADMINISTRATIVE DETAILS Secoiid Broughshan¢ Congregation of the Presbyierian Church in Ireland 5 Ra¢eview Road Brough5hane BT42 4JL Registered Charity in Northern Ireland (NIC105379) CHAIUTY TRUSTII S The Cliarily Ti'uste¢s who served during the year or who were trust¢¢s at the date of this report were: William Smyth Colin Kennedy Robeit Clifford Ross Rev Jeffrey Blue John Maurice Ellis Robert Mccullough Reid Stephen Brian Livingston James 'l'urtle Geoffrey Stirling Gavin Lowry Ivor Hutchinson John Kernohan Leonard Fenton Deirdre Humphreys John Purdy W. George Humphr¢ys Samuel George Smyth Andrew Brown Kenneth George McGall Mark Beattie Colville James Geoi'ge Elliott Gordon David Rea lan Logan INDEPENDENT EXAMINER lan Johnston A.F.A. Steven50n and Wilson Charlered Accountants 22-30 Broadway Avenue Ballymena Noi'lhern Ireland BT43 7AA BANKERS Danske Bank Ballymena 1- 2 Ballymena Co. Anti'im BT43 7PE SOLICITORS Samuel Cumming & Son Solicitors 39 Linenhall Street Ballymena
Presbyter an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEI ES ANNUAL REPORT (conl'd) STRUCTURE AND MANAGEMKNT Th¢ Kil'k Session The chai'ity trustee5 of the congrcgation are the rnembers of ils Kirk Session. Under the congregation's governing document, The Code, the book of ihe constitution and goveinment of the Presbyterian Church in li'eland. the KiTk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not coiinected wilh any congregation who are within ils bounds. It ensures pastoral care is in pla¢¢ in the congregatioii and seeks to furthei. the coiitt'ibution of the Church to Christian wilness and service in ihe local community. The Kirk Session ha5 delegated to its Congregational Committee the temporal affairs of the congregation including administei'ing all funds and pi'opeity 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 eldcrs of the congregation. All members are entitled to propose, speak and exercise equal votes at meelings, except that the Moderator, Ihe minister in active duty in the ongregation, has no deliberative but only a casting vote. Stated mcctings of the Kirk session are held at least 4 times per year. To be chosen for the office of the eldership in ihe congregation a person must be a voting member and a regular attendant at ils oi'dinances. The selection of those proposed to be callcd to ihe office can be either by the congregation or by the Kii'k Session. Members are elected if they obtain two-lhirds of Ihose who vote. Prcsbylery Undei. the Presbyterian Church in Ireland forn] of govemance the corFM)rate oversight of a congregation is the responsibility of a Prcsbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Second Broughshane Presbyterian Church has been assigned to the Ballymena Presbytery of ihe Presbyterian Church in Ireland. The membership of the Presbytery consists Inainly of the aclive ministers of congregations assigned to it by the General Assembly, minsters who have retired from activ¢ duty and an elder appointed by Ihe Kii-k Session of each congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in one body ihe whole Church and acting as its supreine legislative, administration and judicial authority, in dealing with all matters brought before it. The Genei?I Assembly is normally constituted during the first wcek in June for worship and to conduct its business. At Ihe end of business it is dissolved. The membership of the General Assembly consists mainly of the active Ininister of each congregation, retircd minsters and a representative elder appointed by Ihe Kirk Session of each congregation,
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND TRUSTKES ANNUAL REPORT (cont'd) DESCRIvfioN AND PURPOSE Second Broughshane Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland. as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faiih in His Son and by the power of His Spirit. and to enable her members to play their part in fulfilling God'5 mission to our world. Tlie congregation's mission plan is outlined below: Sccond Broughshane is a congregation of approximately 330 familios set in a village of about 1,500 houses, population ciira 4,000. In line with General Assembly guidelines and following the pattern of Mission Plan outlined by Ballymena Piesbyteiy the Kii'k 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 ihe Gospel" we would acknowledge our duty and responsibility to comply with that command. Following the outpouring of the Holy Spirit at Pentecost, the discipl¢s of Jesus were the first to 'GO' preaching the good news about Jesus Christ to Jew and Gentile. Beginning at Jerusalem, a greal many were converted io Jesus Christ and 'lhey devoted themselves to the apostles l¢aching and fellowship, to the breaking of bread and prayer" (Acts 2.42). Furtherniore, we notc how "The Lord added lo their iiumbei. 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 taught in the Shorter Catechism, "Man's primary purpose is to glorify God and enjoy Him forever". In order to glorify God we would desire to demonslrale God as revealed in the scripture; to proclaim His purpose and work as ci'eator, and SoveiEign Lord; to preach of His love for souls as 15 wonderfully announced in John 3:16 "For God so loved the world that He gave His only Son that whosoever believes in Flim should not pcrish 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 gloiy awaiting the consummation of this present age and bringing in the Fal day of judgejnent as he ushers in the new heaven and new earth where redeemed souls shall live forever in the presellce of th¢ir Lord. Context for Mission In the days following Christ the apostles went about preaching and establishing thc church. We note how the Apostle Paul founded a church in every lown and village as he journeyed. Through his letters he has, by the Holy Spirit's wisdom and grace, given to the church the clear principles and palterns for church government, life and witness. We acknowledge that we are a part of the universal church of Jesus Christ situated in the village of Broughshane with a responsibility to b¢ the light of the world in this area and district. notwithstanding the presence of sister congregations in the neighbourhood wilh whom we would seek to work in harmony as opportunity allows. As Christ Jesus came into the world so wc 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 witnes5 here for the glory of God.
Presbyter an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTKRIAN CHURCH IN IRELIIND TRUSTEES ANNUAL REPORT (cont'd) Contact for Mission As the church of Christ, it is our duty io reach out into the Community where we are with the gospel. We must endeavour to make an impact for Christ in this locality. 11)is requires Ihc faithful ininistry of the word of God through the vai'ious liinbs of the congregational body. connecling with the community in projects that minister lo its needs. briiiging all to God in oonslstent prayer. The early church shows us how to 'do church,. (Acts 2.42-47) 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. W¢ 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 Christ. 2. We want to encourage regular attendance at church services and are convinced ihat the local church is, under God, the ordained means for nurturing believcrs, training in godliness and equipping for service. 3. Observance of the sacrament5 and participation in the same is the solemn responsibility of Kirk Session. Those outside of the family of God should be discouraged from participation until Ihey have come to a saving knowledge of Jesus Christ through spiritual new birth. Believcrs will be encouraged to participate in the Lords, Supper and to present children for baptisin in keeping with the covenant promise of God. Session will exercise prayerful oveisight at all times being gracious and mercifijl in matters of discipline as may be required. 4. Prayer is an essential part of Christian Ilfe both personally and corporately. Every effort will be made to encoui'age ClAstian pcople to meet for pl'ayer. It is a blessing to share An prayer with others, sharing burden5* praying for the losl of our dist17Ct and upholding the work ofGod's kingdom at home and overseas. 5. Not only would we want to have a practical concem for all our members, but we consider it a vital part of church responsibility to be concemed for those in our community who have personal needs. We must endeavoui. to look out aiid reach out to the stranger at our door, who migbt even be the person next door, to whom we can bring help both piactically and spiritually. We want to recognise the importance of social action and care. 6. Evangelism is a nece55ary part of the church- indeed, every Christian is an evangelist. We must carry the gospel with us as witnesses 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.
Presbyter an 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 Jesus Chrisl in the power of ihe Holy Spirit, and to see people convert¢d. trdnsfornied and growing to maturity in thai gospel. Jesus said, "Go and make disciples" We need to be pro-active in ihis task of making disciples. We are to carry the toi'ch of truth that has been handed down thi'ough generations. Sharing the gospcl by word and deed is our central task in our liomes, ncighbourhood 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 nurnbers attending. What we are doing: Youth organisations for all the community.. Boys Brigade, Girls Brigade, Youth Club, Youth Fellowship (SEF.DI Children's work includes Seniors Sunday School, Kid's church, Kids Corner (Sunday evenings) and Suminer Holiday Bible club, Junior Christian Endeavour. Organisations for adulis including Just Sew, Bowls. Coffee Morning; Sunshine Hour, Women Together. • Bible Study Groups P.I..A.Y. Mother 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 oulreach to the neighbourhood. A 'Care Team, provides contact with COnf¢d elderly members and brings meals to families in times of illness or pressure, An annual 'Funday' attracts large number5 from the community, an opportunity to share our Christlan friendship and faith, and to invite to church services, organisations and events. 'Messy Church, on a Sunday before Chrislmas 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 events intended lo invite and attract more people to 'come and see for themselves, that the church is active today and the gospel is both meaningful and relevant for all. While recognising that our prllnary 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 illvolved in worldwide Inission. Opportunities prevail for short-temi mission teains and there is much to cominend 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 a vocation. It is an honour for a congregation to be the 'sending church, and to be active in support of those who 'go' in God's name to do His work. To 14is great name be all praise honour and glory.
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAIY 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 Sacrament of the Lords Suppei. is observed on several occasions during the year and all Ihose who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitled to the Lord's Supper. The congregation holds regular bible study inectings and prayer meetings and has a wide range of organisations and activities includiug: Sunday School, Children's Church, Kids Corner (Sunday evenings) and Summer Holiday Bible Club Bowling Club Girls Bi'igade Boys Bi'igade Youi)g Adults Junior Chrislian Endeavour Sunshine Hour (for older people) Women Together Just Sew (sewing group) Bible Study Groups Frontline Mens Ministry - P.L.A.Y. - Mother and Children's group. The Cornerstone.. 'cafe' style coffee morning is an open door to welcome all and is an outreach to the neighbourhood. - Annual "Messy Church" - Annual summer"Funday" More details are shown in the "Organisations" section of this report. ACHIEVEMENTS AND PERFORMANCE Worship And prayer Rev Blue has been very faithful and committed in promoting the advancement of the good news of the gospel within our congrcgalional context. Worship services are held both on Sunday mornings and evenings and a inid-week teaching and pl'ayer meeting is held on Wednesday evenings. A highlight of the year was a united teachin8 week at Easter time wlien 3 other local congregations joined with us to celebrate and learn from the Easter message. Our special speaker was Gilbert Lennox 2 marriages were conducted during the year and comfort and support was provided to tbose bereaved. At 31 December 2024 there were 238 communicant members and 332 families connected with the congregation. Pastoral cAre Mcmbers of the congregation who are unable to atlend church due to sickness or age are visited on a regular basis by the Ininisl¢r or one of thc elders and supported by rnembers of the congr¢gation. The congregation also has a pastoral visitor who makes contact through weekly telephone calls to thc sick and housebound.
an ,SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission and outreAch At a local level the congregation acknowledge Ihal we ar¢ part of the universal church of Jesu5 Christ situated in the village of Broughshane with a responsibility to be the light of the world in this area and d&5trict' notwithstanding the presence of sister congregations in the neighbourhood wilh whom we would seek io work in liarniony as oppoi'tunity allows. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church tn Ireland. Tliis fuiid enables Longregations to support the wider mission of th¢ denomination and to do missiuii (Ind oukntach on (l¢nomina¢ional basis beyond what the congregation could do on its owli. The United Appeal Fund pJ'ovid¢s financial support for mission personnel at home and overseas, assists congrcgalions with the deployment of locally based staff, enables church planting, provides granl support for the upkeep of church premises. assist wlth the running costs of Union Theological College. the Church's training college for ministy students, and financially supports congregation in the ai'cas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation made financial contributions towards a number of different missionary organisations and mission PCIBonnel throughoul the year. The congregation regularly prays for thes¢ organisations at Sunday seivices and the midweek prayer meeling. Missionaries from th¢ congregalion are CuentlY serving with Hamsayeh International. The congregation is infoiThed of theii. work through regular updates in written forni and through updates given in church scrvices. Young people from the congregalion usually serve on mission teams in the summer months both at hoine and overseas. Presbytery The congregation was represcnted at the regular meetings of Presbytery by our minister and / or one of the elders. Thi8 pi'ovides an impoitant link between the congregations and the wider structures of the church. General Assembly The Ininister along with the representative elder attended ihe General Assembly in Belfast in June. Property The church building is in reasonable repair; the hall is in good repair. Organisation5 Youth Organisations for all the community.. BB for boys froin 5 - 18 years. approximately 80 boys attend weekly GB for girls from 4 - 18 ycars. approximately l 00 girls attend weekly Youtli Fcllowship 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 eveTtings)' Summer Floliday Bible Club and Juntor Christian Endeavour. Organisations for adulls including Bowling Club, Women Together. Frontline. Young Adults and Just Sew. Bible Study Groups
an SECOND BROUGHSHANE CONGREGATION OF THE PREI SBYTERIAN CHURCH IN IRELAND TRUSTEES 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 I'eam, provides contact 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 fi'iendship and faith. and to invite to church services, Organisations and events. 'Mcssy Chuh, on a Sunday before Christmas conlacling families in the area which 15 very well supported. Voliiiiteers The Trustees wish to acknowledge their deep appreciation of those who give freely of Iheir tiine by serving on coininittees and helping with organisalions and other church activilies. PUBLIC BENEFIT STATCMENT The Presbyterian Church in Ireland meets the public benefil requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancernent of religion. The direct benefits which flow from ihe purposes of the chUh include the gaining of an understanding iTJ Christian beliefs a5 set out in the Bible and in the Church's subordinate standards {the Westminster Confession of Faith and Ihe Shorter and Larger Catechisms) leading to Spirial and moral development and opportunities for response to Bible lcaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local cominunity such as through the care of those in need (including the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noliceboards> printed material, press advertisement, web51tes, and social media or in other ways. The benefits are demonstrated through regular evalualion of the services and inforn]al and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harn]. The only pi'ivale benefit flowing from our purpose is related to Ministers. Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of th¢ir holding office or employment. However, this is incidental and necessary in Ordci. to fuiiher our charitable purpose. There are no oiher private benefits. The beneficiarics of thA5 purpose are members, their families, other individiials that the Presbyterian Church in Ireland is in direct and indirect contact with, the coinmuiiity iii which pa5toi.al services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit fi'om 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.
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN 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 218 contributors during the year [231 in previous year. 2023] donating a total of £132,045 (£135,090 previous year, 2023). Tolal incom¢ of th¢ congregation during the year was £282,936 compared to £286.164 in thc pVIouS year. Tolal expenditure was £257,645 compared to £277,539 in 2023. STATEMENT OF TRUSTEE RESPONSIIIILITIES The Truslees are r¢sponsible for preparing the annual report and the financial slatements of the congregation in accordance with applicable law and generally accepted accounting practice. The Trustees are required to pi'epare financial statemenls for each financial year which give a true and fair view of the state of affairs of tlie congrcgation and the financial activitics for iliat ycai.. In preparing the financial statements the 'frustees are required to: select suitable accounting policies and then apply them consistently. and make judgements and estimates thal are reasonable and prudent; and prepai'e the financial statemcnls on Ihe going concern basis unless it is inappropriate to presume that the Funds will Continue in operation. The Trustees are responsible for keeping adequate accounting records thal are sufficient to show and explain the congi'egation's Iransactions and disclose with reasonable accuracy al any time its fmancial position and enable them to ensure that the financial statements comply with the Statement of Recommended Praclice"Accounting and Reporting by Charitics ( I st January 2015)" They arc also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularllies. Going Concern The activities of the congregation are dcpcndent on on-going contributions from ils members. The Trustees are of the opinion that the congregation has sufficient resources at the dale of approval of these financial stateinents to ineet cominitnients, which will arise in the year from Ihe date of signing Ihis report and subjccl to the conlinuing suppoit fi'om member5 to fund, on an on-going basis, the congregation's current activities and other fmancial commitinents. Reserves Policy The Tiwstees have considered the level of unrestricted reserves that il is appropriate to hold, taking account of current and ongoing commitments. It is the aim of the Trustees to hold unrestricted reserves equating to at least three inonths nonnal expenditure. At the year-end Unrestricted reserves were £95,873 which is well in keeping with this policy. The Tivstees
Presbyter an 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 its current activities is dependent on the ongolng financial support of its members. Ilisk Review A I'eview of major risks has been undertaken by th¢ Trustees and systems and procedures implcmented to manage identifi¢d risks. The principal risk5 are in rclation to the likelihood of reputational damage and financial risks associated with the expectation of on-going financial support from members. Thcse risks are mitigaled by the Truslc¢s, and the Congregational Committee, regularly monitoring tho various activities of the congi'egalioi) at staled meetings aiid by encouraging i)ieinbeiB in iheir regular giving. Approved by the Kirk Session at a meeting on I I Ih June 2025 and signed on its b¢half by: Ivor Hutchinson (Clerk of Session) Name.. Rev Jeffrey Blue Name: Date: Date: Signature: Signature: 10
an SEI COND BROUGHSHANE CONGREGATIOIY OF THE PRESBYTERIAIY CHURCH IN IRELAND INDEPENDENT EXAMINEI RS REPORT TO THE TRUSTEES OF SECOND BROUGHSHAN CONGREGATION OF THE PRESBYTER CHURCH IRELAND l irport on the accounts of Second Broughshane Presbyterian Church for ih¢ Ye ended 31 December 2024, which are set out on pages 12 to 22. Respeetlve rcsponsibilitie5 of eharily trustee5 and examiner As the charity's Iruslees you are responsible for the preparation of the accounts in accordance with ihe Charities Act (Northern Ireland) 2008. 11 is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commisslon under section 65(9)(b) of the Charitie5 Act state whether paiticular matters have come lo my attention. Basls of irid¢pendent examiner's report I have examined your charity accounts as required under section 65 of the Charities Acl and my examination was carried out in accoi'dance with the general Directions given by the Charity Commission for Northern Ireland undei. section 65(9Xb) of the Chai'ities Act. My exainination included a review of ihe accounting records kept by the charity and a comparison of the accounts presenlcd with those records. It also included consideration of any unusual items or disclosures in the aocounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to slate whether any material matters have come to my attention giving me cause to believe: l. That accounting ircords were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accoun15 do not comply with the accounting requirements of the Charities Act 4. That ih¢re is further infonnation needed for a proper understanding of the accounts to be reached. Indepeiident ex8miner'5 StAtement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connectlon with following the Directions of the Charity Commission for Northern Ireland, I have found no matters tliat require drawing to your attention. lan Johnston (A.F.A) Stevenson and Wilson Chaitered Accountants Date- I Ith June 2025 22-30 Broadway Avenue Ballymena BT43 7AA 11
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTII RIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DEI CEfffliER 2024 Nole Unrestricted Funds Restricted Fund5 Total 2024 Total 2023 Income fi'om: Donations and legacies Charitable activities Inveshnenl income Other ii)come 167,931 J,217 451 92,040 21,280 17 259.971 22,497 468 262,047 23,050 467 600 Total iiicomes 169,599 13,337 282,936 286,164 I xpenditure on: Raising funds Chai'ilable activities oih¢i' expenditui'e Pui'chase of fixed assels 858 135,759 28,594 858 189.960 66.827 885 194,952 81.702 54,201 38,233 Total expcnditure 165,211 92,434 257,645 277,539 Net income l (expenditure) 4,388 20,903 25,291 8,625 Transfers between funds 1,678 (1,678) Net movement in funds 6,066 19,225 25,29J 8,625 runds brought forward 89,807 3,375,415 3,465,222 3,456,597 Funds carried forivard 95,873 3,394,640 3,490,513 3,465,222 12
an SECOND BROUGHSHAIYE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IIIELAND BALANCE SHEI ET AS AT 31 DECEMBER 2024 Notes Unreslrieted Funds Restricted Funds TotAI Fund5 Total Funds 2024 2023 Fixed Assets Tangible assets 8,657 3,242,028 3,250,685 3,243,545 Total fixed assets 8.657 3,242,028 3,250,685 3,243,545 Ciirrent asscts Debtors and pi'epayments Cash al bank and in hand 12 13 28,594 62,997 12,968 139,833 41,562 202,830 33,599 207,088 Total eurr¢nt a5set5 91,591 152,801 244,392 240,687 Current liabillties Creditors due within one year 14 4,375 189 4,564 19,010 Total current liabllitles 4,375 189 4,564 19,010 Net ciirrent assets 87,216 152,612 239,828 221,677 Total net Assets 95,873 3,394,640 3,490,513 3,465,222 ri unds of tlie charity Unresti'icted funds Resti'icted funds 15 15 95,873 95,873 3,394,640 89,807 3,375,415 3,394,640 Total charity fund5 95,873 3,394,640 3,490,513 3,465,222 Approved by the Kirk Session at a meeting on I l June 2025 and signed on its behalf by Name: Rev Jefftey Blue Name: Ivor Hutchinson Date.. ] ith June 2025 Date: i ]th June 2025 Signature.. Signature: 13
Presbyter an SFCOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTII S TO THE ACCOUNTS AS AT 31 DECEMBER 2024 ACCOUNTING POLICIES The pi'incipal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows,. BASIS OF FINANCIAL STATEMENTS I'lie financial slatemenls have been prepared in accordaDce with Accounting and Reporting by Charities.. Stateinent of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Repoiting Standard applicable in the UK and Ireland (FRS 102) (effective l January 2015)- (Charities SORP (FRS 102)). 'rhe financial statements have been prepared under the historical cost convention except for invcstm¢nt asscls, which are shown at Inai'kel valLie. The financial statements include all transactions, assets and liabilities for which the congregatioii is I'esponsible in law. 1.hey do not include th¢ accounts of church groups that owe their affiliation to anoiher body, noi. those tlial al'e infoiinal galh¢rings of chui'ch m¢inbei's. FUND ACCOUNTINC Reslricled funds comprise revenue donations or grants for a specific congregational activity intended by ihe donor. Where Ih¢se funds have unspent balances, interest on their pooled investmenl is apportioned io the individual funds on an average balance basis, Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designaled funds are general funds set aside by the congregation for use in the future. INCOMING RESOURCES (i) Rccognition of ijicoming resources Tl)cse are included in the Slalem¢nt of financial Activities (SOFA) when.. the congregation becomes entitled to Ihe resources. the trustees are virtually certain they will receive the resources: and • the monetary value can be measurcd wxth sufficient reliability. (li) Incoming resources )vith related expenditure Where incoming resources have related expenditure (as with fundraising income) the incoming resources and elated expeiiditure are reported gross in the SofA. (iii) Grant5 and donations Grants and donations are only included in the SOFA when the congregation has unconditional entitlement to the resources. (iv) Tax reelaim5 OTh doiiations and gifts Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. (v) Coiitractual income and performance related grants This is only included in the SOFA once the related goods or services have been delivered. 14
Presbyter an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {collt'd) ACCOUNTING POLICIES (eonl'd) (vi) Gifts in kind Gifts in kind are accounled for at a reasonable estimate of their value to the charity or the amount actually realis¢d, Gifts in kind for use by the charity are included in the SOFA as incoming r¢sources when receivable. (vii) Donated services and facilities These al'e only included in incoming resources (with an equivalent ainount in resources expended) where the benefit to the charity is reasonably quantifiable, Ineasurable and malcrial. The value placed on these resources is tli¢ ¢Slimaled valuc to the charity of Ihe service or facility received. {vlil) Voliinteer help The value of any voluntary help re1Ved is not included in the accounts but is described ITJ the trustees, annual report. (ix) Investment income This is included in tlie 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 inveslments to market value at the end of the year. I XPENDITURE AND LIABILITIES (i) Liability reeognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the congr¢gation to pay out resources. (li) Governance eosts These are shown wiihin charitable aclivities and include the costs of preparation and exainination of accounts. the costs of Iruslee meetings and Cost of any legal advice to trustees on goven)ance or constitutional mattel's. GrAnts payable lvithoiil performance coiiditions These are only recognised in the accounts when a commitment has been made and there are no conditions to be m¢t relating to the grant which remaln in the control of the charity. ASSETS/{LIABILITICI S) Tangible Fixed Assets The assets of the Church comprise: Church building. stores and contents at Raceview Road. Broughshane Church hall building and contents at Raceview Road, Broughshane Manse at 3 Raceview Road. Broughshane 15
Presbyter an SECOND BROUGHSHANE CONGREGATION OF THL PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) ACCOUNTING POLICIES (cont'd) Details of historical cost of the abov¢ assets purchased prior to l January 2018 are not availablc. This beiiig the case all assets pui'chased prior to l January 2018 are included in ihe balance sheet at valualion at l January 2018. No depreciation has been provided on these assets as ihe current estimated irsidual valuc is not less than the carrying value and th¢ reinaiiiing useful life currently exceeds 50 years. This will be reviewed regulai'ly by ihe Trustees From l January 2018 any langible fixed assets purchased for usc by the church are capitaliscd if they can be used for mol'e than one year, and cost at least £1,000. 'I'hey are valued at cost or, if gifted. at the value to Ihe charity on itceipt. Tiie Ti'uslees hav¢ agi'eed ihat any fixed asset addition with a value of less than £ 1,000 does not necd io be shown as assets and will siinply be written off as expenditure in the year of purchase. Depi'eciation is recorded on all tangible fixed a55ets other than freehold land, at rates calculaled to write off the c05t, less estimated rcsidual value, of each asset over ils expected useful life as follows: Fixtures, fittings and equipment 200/0 straight line Computers, software and technical equipment 21Y/o straight line Ca511 And cash equivalents Cash and cash equivalents include cash in hand, deposits held and oiher short-tenn highly liquld investments with Inaturilie5 of three months oi. less. Financial iiistruments The Chui'ch only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basis financial instruments are initially recognised at transaction price and subsequently measured at their settlement value. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Total 2024 Total 2023 Recorded giving.. Loose collections Donations and gifts Gift Aid 3.468 143,932 20,531 7,265 73,197 11,578 10,733 217,129 32,109 8,054 203,578 50,415 167,931 92,040 259,971 262,047 16
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND NOTES TO THE ACCOUNTS (eont'd) CHARITABLE ACTIVITIES Unr¢stricted Funds Restricted Funds Total 2024 Total 2023 Publications Other chai'ilable activities Meinbership fees Gi'ants 329 16,943 2,008 2,000 329 18,160 2,008 2,000 1,800 17,363 1,887 2,000 1217 .217 21,280 22,497 23,050 INVFSTMENT INCOM Unrcstrieted Funds R¢stricted Funds Total 2024 Total 2023 Deposit interest 451 17 468 467 451 17 468 467 OTHER INCOME Unrestrieted Fuiids Restrietcd Fuiids Total 2024 Total 2023 Enei'gy Support Scheme 600 600 COST OF RAISING FUNDS Unrestricted Funds Restricted Funds Total 2024 Total 2023 FWO envelopes Gift Aid envelopes 858 858 825 60 858 858 885 17
Presbyter an l¥ SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2024 Tolal 2023 General Assembly Assessments Pr¢sbytery fees Ministy and support Staff costs Congi'egational running expenses Doiiatioi)s to missions & charities Governance costs 24,796 620 95,449 11,847 132 2,915 4,451 29,247 620 95,449 17,187 44,368 3,089 27,482 563 89,280 15,382 57,280 4,965 5,340 44,236 174 135,759 54,201 189,960 194,952 OTHER EXPCI NDITURE Unreslricled Fuiids Re5trictcd Fuiids Total 2024 TolAI 2023 Utilities F.vents & catei-ii)g expenses Statioi)ei'y & teaching malei'ials Publications Olhci. donations Repaii's & maintenance Depi'eciation charge 22,698 575 1,240 545 200 1,172 2,164 462 9,238 865 329 2,080 23,075 2,184 23.160 9,813 2.105 874 2.280 24,247 4,348 23,227 6,640 1,860 3,100 700 44,125 2,050 28,594 38,233 66,827 81,702 EMPLOYEES 2024 2023 Employment Costs Wages and salaries Social security ¢OSts l>ensioii contributions Expenses allowances 77,981 6,681 10.281 7,036 72,446 6,422 9,792 6,701 101,979 95,361 Number ofEmployees Th¢ average number of employees during the year w&s: 2024 2023 A verage number of employees There were no employees in receipt of employee benefils in excess of £60,000 18
Presbyter an SFCOIYD BROUGHSHANE CONGREGATION OF THE PREI SBYTERIAN CHURCH IN IRELAND NOTES TO THK ACCOUNTS (cont'd) io. PENSION COSTS '1l)e minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheine (2009). This is a scheme operated by the Presbyterian Church in Ireland, a separale registered charity. The congregation pays an assessment to tlie Presbyterian Chui'¢h in treland equivalent to the employcr's pension contribulion for the Scheme and based oli tlie stipend paid to th¢ Ininister and the salary paid to the associaie ininister. The Presbyterian Church in Ircland Pension Scheme (2009) is a funded Scheme of the defined benefit type, providing d¢fmed benefits based on career average re-valued salary. Tlie Scl)eme has assets held in a separately administeird fund managed by a board of trustees. The Presbyierian Church and thc Schem¢ Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded lo meet CunI and future obligation5. A formal schedule of contributions wa5 drawn up on 25 November 2015 whereby the Presbyterian Church agrced to pay froin 31 December 2015 contt'ibulions of 240/0 of pensionable salaries to cover the accrual of benefits for future service, expenses, Ilie C05t of insuring death in service benefits and ndIng the scheme deficit. Tl)e contributions made by the congregation during the year were: 2024 2023 Contributions 10,281 9,792 11. TANGIBLE FIXED ASSCI TS Unrestricled Fiinds Equipmcnt Re51rieted Fuiids Building5 aiid Coiiteiits Total Costlvaluation As at 181 January 2024 Additions 3,245,595 667 3,245,595 11,488 10,821 As xt 3111 December 2024 10,821 3,246,262 3,257,083 Depi'eclatlon As at I" January 2024 Chai-ge for the year 2,050 2,184 2,050 4,348 2.1fv1 As at 31$1 December 2024 2,164 4,234 6,398 Net Book Value 31" December 2024 8,657 3,242,028 3,250,685 Net Book Value 31. December 2023 3,243,545 3,243,545 19
Presbyter an SEI COND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREI LAND NOTES TO TH ACCOUNTS (cont'd) 12. DEBTORS 2024 2023 Gift Aid recoverable Other debtor5 31.411 10.151 31,600 1,999 41,562 33,599 13. CASH AT BANK AND IN HAND 2024 2023 Bank Cuent accounts Cash in hand 202,730 100 206,988 100 202,830 207,088 14. CREDITORS DUE WITHIN ONE YEAR 2024 2023 Other creditors and accruals 4.564 19,010 4,564 19,010 20
an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREILAND NOTES TO THE ACCOUNTS (cont'd) 15. FUND BALANCES AND RECONCILIATION OF FUNDS Fund Balance at slart Income C05t5 Transfer Balonee at end General 89,807 169,599 165,211 1,678 95,873 Unr¢strict¢d Funds 89,807 169,599 165,211 1,678 95,873 General Chui'ch building and contents Building Mission Ccm¢lcry Ccinctery - Cash Bowling Club Junioi. CE Play Woman Together BB GB Hardship fund Point Youth Club 2,099 3,243,545 38,467 28,418 42,857 100 .301 716 2.906 ,352 2,788 4,900 4,996 970 17,921 17,029 2,184 16,295 29,610 6,993 (878) 667 2,113 3,242,028 55,508 34,434 43,247 100 1,547 674 2,620 946 3,343 5,029 2,913 138 33,336 35.626 8,050 (667) 579 495 729 4,838 5,406 6,349 133 537 1,015 5,044 4,451 6,220 2,088 835 (200) (200) (400) Restricted Fiinds 3,375,415 113,337 92,434 (1,678) 3,394,640 To¢91 3,465,222 282,936 257,645 3,490,S13 Analysis of Closing funds Unrestricted Funds Restricted Total Funds Funds 2024 Tot81 Tr'unds 2023 Fixed assets Cuii'ent a55ets Cun'ent liabilities 8,657 91,591 (4,375) 3.242,028 152,801 (189) 3,250,685 244,392 (4,564) 3,243,545 240,687 (19,010) Total funds 95,873 3,394,640 3,490,513 3,465,222 21
Presbyter an SECOND BROUGHSHANE CONGREGATIOIY OF THE PRESBYTERIAN CHURCH IN IREI LAND NOTES TO THE ACCOUNTS (cont'd) 16. RELATED PARTY TRANSAcfioNS Rev. Jefftey Blue is a tivslee of the cliurch. In his capacity as the minister of Ihe congregation he received remuneration of £42,838, an expenses allowance of £7.036 and mileage reimbursement of £1,206. Pension contributions of £10,281 were also paid by the congregation in respect of him to the Presbyterian Church in Ireland Pcnsion Scheine (2009). Employer's NIC of £5,627 was paid to th¢ Pr¢sbyt¢rian Church in Ireland for Ihe Ininister. None of the o¢h¢i' truslees I'cccivcd any remuneration. The following Trustees received amounts in reimbursement for expens¢s they incuffed in connection with their dutie5 dul'ing the yeai. as follows: 2024 2023 Mark13eattie lan Logan Rev. Jeffrey Blue Clifford Ross Colville Elliott Flazel Kernohan Jean McGall Sieplien Livingston Shai'on Kennedy Rosemary Ross 930 605 1,624 1.017 2.210 683 98 115 187 160 214 83 1,501 13 Expenditure in the Statement of Financial Activity includes the following amounts to Funds of the General As5einbly of the Pi'esbylcrian Church in Ireland, a separate charity: 2024 2023 As5essinents United Appeal Modei'ator's Appeal 14,515 9,948 13,947 13,753 2,732 The congregation contributed £620 (2023: £562) towards Prcsbytery Assessments during the year. Theic were no other related party transactions. 17. CAPITAL COMMITMENTS There were no capital commitments at the balance sheet date. 22