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 F￿al 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
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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
Cl￿Astian 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.

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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.

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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 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 Cu￿entlY 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

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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 Chu￿h, 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 chU￿h 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 Spiri￿al 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.

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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 p￿VIouS 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
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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 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

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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

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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

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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 r￿e1Ved 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
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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
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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 Cu￿nI 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
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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 Cu￿ent 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