CHARITY REGISTRATION NUMBER: NIC 105398 Lecumpher Congregation of the Presbyterian Church in Ireland Unaudited Financial Statements 31 December 2023
Lecumpher Congregation ofthe Presbyterian Church in Ireland Financial Statements Year ended 31 December 2023 Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the fin8ncial statements Page
Lecumpher Congregation of the Presbyterian Church in Ireland Trustees'Annual Report Year ended 31 December 2023 The trustees presenttheir report and the unaudited financial statements ofthe charityfortheyear ended 31 December 2023. Reference and administrative details Registered charity name Lecumpher Congregation of the Presbyterian Church in Ireland Charity registration number NIC 105398 Principal off ice 10 Ballynagowan Road Desertmartin BT45 5LH The trustees Mr D Badger Mrw Badger Mrj Barfoot Mrj Gilmour Mrw Gregg Mr D Johnston Mr G Johnston Mr R Taylor MrSThompson RevA Graham Independent examiner Hopper & Co 6 Doagh Road Ballyclare. BT39 9BG
Lecumpher Congregation ofthe Presbyterian Church in Ireland Trustees, Annual Report (continued) Year ended 31 December 2023 Structure, governance and management 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 Ireland,the Kirksession seekstowatch overand promotethe spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastor81 care is in place in the congregation and seeks to further the contribution of the Church to 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 the congregation. Members of the Kirk Session are ex-off icio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings ot the Kirk session are held five times each year. To be chosen forthe office ofthe eldership in the congregation a person must be a voting member 8nd a regular attendant on its ordinances. The selection of those proposed to be called to the office can be eitherbythe congregation orbythe Kirksession. Members are elected iftheyobtain two-thirds of those who vote. PresbY(ery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a PresbY(ery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Lecumpher Congregation ofthe Presbyterian Church has been assigned to the Tyrone Presbytery of the Presbyterian Church in Ireland. The membership of the PresbW(ery consists mainly of the active ministers of congregations assigned to it by the General Assembly. minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
Lecumpher Congregation ofthe Presbyterian Church in Ireland Trustees, Annual Report (continued) Year ended 31 December 2023 Structure, governance and management (Cont'd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, 8dministration and judicial authority. in dealingwith all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the GeneraL Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. Objectives and activities Lecumpher Presbyterian Church is a congregation of the Presbyterian Church in Ireland We hold regular services of worship and other religious activities. These, and all that follow, are open to anyone of appropriate age andlorgenderto access, without regard to whetherthey are members of our congregation. Through prayer, support our members, our own Church, other Christian Churches, the community and leaders in society and government. Organise meetings and events that promote our charitable purpose. Participate in the life ofthe local community. Participate in and supportwhat the Presbyterian Church in Ireland and the supervising Presbytery does. Support other secular and Christian organisations and charities through volunteering, financial gifts and prayer. THE PRESBYfERIAN CHURCH IN IRELAND, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, 2nd exists to love and honour God through faith in His Son and bythe power of His Spirit, and to enable her members to playtheir part in fulfilling God's mission to ourworld.
Lecumpher Congregation of the Presbyterian Church in Ireland Trustees, Annual Report (continued) Year ended 31 December 2023. Achievements and performance The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel ofthe Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church inclurle the gaining of an understanding in Christian beliefs as setout in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leadingto spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local communitysuch as through the care of those in need lincludingthe sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregational churches and 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 noticeboards, printed material, press advertisement, websites, and social media or in other ways The benefits are demonstrated through regular evaluation of the services and informal and ad- hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding off ice or employment. However. this is incidentaland necessaryin orderto furtherourcharitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern 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.
Lecumpher Congregation of the Presbyterian Church in Ireland Trustees, Annual Report (continued) Year ended 31 December 2023 Financial review Reserves Policy Lecumpher Presbyterian Church relies on financial support on a regular basis from its congregation. The Trustees aim to have unrestricted reserves available to support 3-6 months outgoings. The trustees, annual report was approved on 2 October, 2024 and signed on behalf of the board of trustees by: IWso- Rev A. Graham Trustee Mrs. Thompson Trustee
HOPPER & CO Chartcred Accountants & Registered Auditors Lecumpher Congregation of the Presbyterian Church in Ireland Independent Examiner's Report to the Trustees of Lecumpher Congregation of the Presbyterian Church in Ireland Year ended 31 December 2023 I report to the trustee5 on my examination of the financial statements of Lecumpher Congregation of the Presbyterian Church in Ireland I'the charity'i for the year ended 31 December 2023. Responsibilities and basis of report As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirement5 of the Charities Act (Northern Ireland) 2008 Ithe '2008 Act'l. You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination. I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65{9}Ibl of the 2008 Act. Independent examiner'5 Statement I have completed my examination. I confirm that no matters have come to my attention in connection with my exam ination giving me cause to believe that in any material respect.. l. Accounting records were not kept as required by with section 63 of the 2008 Act; or 2. The financial statements do not accord with those record5; or 3. The financial statements do not comply with the accounting requirements of the 2008 Act,. or 4. The financial statements do not comply with the applicable requirements concerningthe form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Independent Examiner S Hopper FCA Partner Hopper & Co Date 08 October 2024 6 Doagh Road, Ballyclare, Co. Antrim BT39 9BG T: (028) 9335 2516 F: (028) 9332 3787 E. enquiries@hopperandco.com PJitnei': Klichael Hopper FCA.. Sirnon HopperFCA Re"Ster£I to carryoutauth'tvth3regUIatsdforar3ngeQIlr[bment busine&sactivili& tylhelnstiluteoleharteidA¢countsnts in Ireland
Lecumpher Congregation of the Presbyterian Church in Ireland Statement of Financial Activities Year ended 31 December 2023 2023 Restricted 2022 Unrestricted funds funds Total funds Total funds Note Income and endowments Donations and Legacies Other TradingActivities Investment income 82,717 97,121 11,612 1,385 179.838 11,612 2,170 173,144 11,176 1,970 785 Total income 83,502 110,118 193,620 186,290 Expenditure Expenditure on charitable activities 37,923 42,767 80,690 75,822 Total expenditure 37,923 42,767 80,690 75,822 Net income 45,579 67,351 112.930 110,468 Other recognised gains and losses Unrealised gains/lLossesl on Investments Transfers in/(out) 340 340 11,627) (128,0341 128,034 Net movement in funds {82,4551 195.725 113,270 108,841 Reconciliation of funds Total funds brought forward 91,277 2,684,335 2,775,612 2,666,771 Totalfunds carried forward 8,822 2,880,060 2,888,882 2,775,612 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Lecumpher Congregation ofthe Presbyterian Church in Ireland Statement of Financial Position 31 December 2023 2023 2022 Note Fixed assets Tangible fixed assets Investments 12 13 2,904,231 45,749 2,901,363 45,409 2,949,980 2.946,772 Current assets Cash at bank and in hand 54,154 68,876 Credltors: amounts falling due within one year 14 35,252 66,634 Net Current assets 18,902 2,242 Total assets less current liabilities 2,968,882 2,949,014 Creditor5: amounts falling due after more than one year 15 80,000 173,402 Net assets 2,888,882 2,775,612 Funds of the charity Restricted funds Unrestricted funds 2,880,060 8,822 2,684,335 91,277 Total charityfunds 16 2,888,882 2,775,612 These financial statements were approved bythe board of trustees and authorised for issue on nd 2 October, 2024 and are signed on behaLf of the board by: RevA. Graham Trustee Mr S. Thompson Trustee
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements Year ended 31 December 2023 1. General information The charity is 8 public benefit entity and a registered charity in Northern Ireland and is unincorporated. The address of the principal office is 10 Ballynagowan Road, Desertmartin, BT45 5LH. 2. Statement of compliance As the totaL income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in the Charities (Accounts and Reports) Regulations {Northern Ireland) 2015 to prepare its accounts on 8 receipts and payments basis. 3. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financi81 assets and liabilities and investment properties measured at fair value through income or expenditure. The financi81 statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Fund accounting Unrestricted funds are available for use 8t the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and f811 into one oftwo sub-classes: restricted income funds or endowmentfunds.
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 3. Accounting policies (continued) Investments Unlisted equity investments are initially recorded at cost, and subseouently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment. Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Lecumpher Congregation ofthe Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 4. Donations and legacies Unrestricted Funds Restricted Funds Total Funds 2023 Donations Loose Collections Donations and Gifts GiftAid Missions Building Fund Monthly DD'S 6.466 62,400 13,851 6,466 64,711 31,557 6,055 47,109 23,940 2,311 17,706 6,055 47,109 23,940 82,717 97,121 179.838 Unrestricted Funcls Restricted Funds Tot81 Funds 2022 Donations Loose Collections Donations and Gifts GiftAid Missions Building Fund Monthly DD'S 3,846 53,515 11,604 3,846 58,658 28,481 6,106 49,613 26,440 5,143 16,877 6,106 49,613 26,440 68,965 104,179 173,144
Lecumpher Congregation ofthe Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 5. Other trading activities Restricted Total Funds Funds 2023 Total Fund 2022 Manse Rental Farm Rentals Sunday School Charities 6,600 4,410 602 6,600 4,410 602 6,600 4,411 165 11,612 11,612 11,176 6. Investment income Unrestricted Funds Restricted Total Funds Funds 2023 Other investment income 785 1.385 2,170 785 1,385 2,170 Unrestricted Funds Restricted Funds Total Funds 2022 Other investment income 1,959 1,970 1,959 1,970
Lecumpher Congregation ofthe Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 Expenditure on charitable activities by fund type Unrestricted Restricted Total Funds Funds Funds 2023 Support costs 37,923 42,767 80,690 Unrestricted Restricted Total Funds Funds Funds 2022 Support costs 27,315 48,507 75,822 Expenditure on charitable activities by activitytype Totalfunds Totalfund 2023 2022 Support costs Church Activities 80,690 80,690 75,822 80,690 80,690 75,822 15
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 9. Analysis of Support costs Analysis of support costs Total 2023 Total 2022 Wages & Salaries General Assembly Assessments Ministry & support staff costs Congregational Running Expenses Donations to missions & charities Stationery & teaching materials Utilities Bank Loan interest Accountancy Fee Repairs & Maintenance 12,757 6,730 438 5,229 26,399 1,732 15758 5,160 888 5,599 12,757 6,730 438 5,229 26,399 1,732 15,758 5,160 888 5,599 6,043 2.102 7.666 27,064 1,031 19,137 11,939 840 80,690 80,690 75,822 10. Independent examination fees 2023 2022 Fees payable to the independent examinerfor: Independent examination of thefinanci81 statements 888 840 16
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 11. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2023 2022 Wages and salaries Social security costs Employer's contribution to pension plans 9,869 868 2.020 12,757 The average head count of employees duringthe yearwas 1 (2022: Nil) No employee received employee benefits of more than £60,000 during the year12022: Nill. 12. Tangible fixed assets Freehold property Equipment Tot81 Cost At 1 Jan 2023 Additions 2,890,083 11,280 2,868 2,901.363 2,868 At 31 Dec 2023 2,890,083 14,148 2,904,231 Depreciation At 1 Jan 2023 Charge forthe year At 31 Dec 2023 Carrying amount At 31 Dec 2023 2,890,083 14,148 2,904,231 At 31 Dec 2022 2,890.083 11,280 2,901.363
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December2023 13. Investments Other Investments Cost or valuation At 1 Jan 2023 Additions Other movements 45,409 340 At 31 Dec 2023 45.749 Impairment At 1 Jan 2023 and 31 Dec 2023 Carrying amount At 31 Dec 2023 45,749 At 31 Dec 2022 45,409 All investments shown above are held at valuation. 14. Creditors: amounts falling due within one year 2023 2022 Bank loans ancl overdrafts 35.252 66.634 15. Creditors: amounts falling due after more than one year 2023 2022 Bank Loans and overdrafts Members, Loans 38,401 135,001 80,000 80,000 173,402 18
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 16.Analysis of charitable funds Unrestricted funds At Gains and At 1 Jan 2023 Income Expenditure Transfers Losses 31 Dec 2023 General Funds 91,277 83,502 {37.923) 1128.034) 8,822 At Gains and At 1 Jan 2022 Income Expenditure Transfers Losses 31 Dec 2022 General Funds 49,616 68,976 127,315) 91,277 19
Lecumpher Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 16.Analysis of charitable funds {continued} Restricted funds At Gains and At 1 Jan 2023 Income Expenditure Transfers Losses 31 Dec 23 Property Presbyterian Women Investments 2,638,742 107,818 140,706) 128,034 2,833,888 184 45,409 2,300 12,061) 423 45.749 340 2,684,335 110,118 142,767) 128,034 340 2,880,060 At Gains and At 1 Jan 2022 Income Expenditure Transfers Losses 31 Dec 22 Propety Presbyterian Women Investments 2,569,903 115,903 (47,0641 2,638,742 216 47,036 1,411 {1,443) 184 11.6271 45,409 2,617,155 117,314 148.507) 11,627} 2,684,335 20