Wellington Congregation of the Presbyterian Church in Ireland Trustees Annual Report and Financlal Statements For the year ended 31 December 2022 Registered with the Charity Commission for Northern Ireland Charity Number: (NIC105536) WELLINGTON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Year ended 31 December 2022 Contents Page Contents Reference and Administrative Details of the Charity Trustees, Report 3-11 Independent Auditor'5 Report 12-16 Statement of Financial Activities 17 Balance Sheet 18 Statement of Cash Flows 19 Notes to the Financial Statements 20-32 WELLINGTON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Year ended 31 December 2022 REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY Trustees Trustees durin8 the year ended 31 December 2022 were: Robert Acheson Tommy Adger Alistair Bates Lex Brown Sam Caves William Caves Ronald Crooks David Currie Sam Davison Geoff Eagleson Roger Green William Hill Mark Hood Keith Irwin James Kennedy David Keys Robin Keys Robin Lindsay David Marshall Geoff Marshall John Marshall Victor McAfee William Mccartney Roy Mcclelland John Mcclintock James Mcclintock Patrick Mcclintock Trevor McFetridge James Mcllvenn David McKean James H McKeown Jim McKeown Jonathan McKeown Trevor McKeown Gordon McNair James Millar Mervyn Orr Harold Patterson William Richmond Gareth Williams Princlpal Office Bearers Minister Clerk of Session Treasurer Congregational Secretary Reverend Alistair Bates Geoffrey Marshall John Marshall John Mcclintock Holding Trustees William Caves David Keys Geoff Marshall John Marshall Patrick Mcclintock Princlpal Banker5 Danske Bank 1-2 Broadway Ballymena BT43 7PE Ulster Bank Limited 49 Wellington Street Ballymena BT43 6AD Solicitors James Ballentine & Son Bank Buildings The Pentagon Ballymena BT43 5LL Church Offlce 28 Sourhill Road Ballymena BT42 2N8 Church Auditors Johnston Kennedy DFK Chartered Accountants 10 Pilot View Heron Road Belfast BT3 9LE WELLINGTON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES, ANNUAL REPORT Icont'd) Year ended 31 December 2022 STRUCTURE AND MANAGEMENT The Klrk Session The charity trustee5 of the congregation are the members of its Kirk Session. Under the congre8ation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensure5 pastoral 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 h35 delegated to its Congregational Committee the temporal affairs of the congregation includin8 administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, Speak and exercise equal vote5 at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session were held on ei8ht occasions in 2022 and twelve e-mail decision taking correspondence. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances, The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affair5 of the congregation5 assigned to it by the General Assembly of the Presbyterian Church in Ireland. Wellington Congregation of the Presbyterian Church (thereafter referred to as 'Wellington Church'l h35 been assigned to the Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbyterv consists mainly of the active ministers of congregation5 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. WELLINGTON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES, ANNUAL REPORT (cont'd) Year ended 31 December 2022 The General Assembly The General Assembly is the supreme court of the Church, representin8 in one body the whole Church and acting as Its supreme legi51ative, administration and judicial authority, in dealing with 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 Wellington Church is a con8regation 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 faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The purpose of the Church 15 the advancement of religion. To shape this purpose, Wellington Church has the following aims: l. To be light on a hill, reaching people in the community and drawingthem into the church environment, through a wide range of activities. 2. To be salt, presentin8 the gospel message through all we do so that live5 will be changed as people accept Jesus Christ as Saviour and Lord. To live out and fulfil the aims of the Church the Kirk Session has five core purposes. However, during the year Kirk Session started a review of the core purposes vis-a-vis COME GROW GO. (The review work is ongoing and due to be completed early 2023). Worship Ministry Mission (GoLocal and GoGlobal) Fellowship Discipleship Each core purpose is led by an 'Action Team, who monitor, encourage growth and development. The Convenor of each team update5 the leadership of the church (Kirk Session) on a regular basi5 throughout the year as to activities and progres5. WELLINGTON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES, ANNUAL REPORT (cont'd) Year ended 31 December 2022 ACHIEVEMENTS AND PERFORMANCE Worshlp and Prayer The congregation meet5 for worship at 10.30am and 6.30pm every Sunday and visitors are welcome to participate. However, the Covid 19 Virus Pandemic continued to interrupt the normal routine of worship in the church building until around April 2022. From the beginning of May 2022, the congregation began to gather on a Bradual phased return to normal pre Covid meetings. The Sacrament of the Lord's Supper wa5 observed on four occasions during the year and all those who have been baptised and who have made 3 profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. As well a5 our regular services during the year (gradual return from Covidl we celebrated God's gift of new life through six baptisms, conducted fourmarriage services and soughtto bring comfort and support to 23 familie5 who lost a loved one through bereavement. On 31st December 2022 there were 544 communicant members and 674 families connected with the congregation. The weekly average attendance at morning worship started to increase after easing of Covid restrictions lapprox. 500} as the church returned to one morning service. From September 2022 weekly evenin8 service recommenced. Prayer is vital to the life of the congregation and people are encouraged to attend weekly prayer meetings priorto and during each worship service. In addition, a mid-week prayer meeting is held fortnightly, and the leadership (elders) meet bi-monthly, to specif ically focu5 on worship/5tudy/prayer. The congregation is encouraged to continue in personal daily prayer and collectively in a Life Group setting. A co-ordinator and dedicated prayer team provide leadership in response to prayer requests and other such circumstances which require insight and specific direction. Pastoral Care We are given the privilege and responsibility to care for one another in the body of Christ. This takes many and varied forms; within studylprayer groups and organisations, by elder5 in their district and informally by members in the congregation. Sometimes it is a spontaneous act- on other occasions it leads to much caring over a long period. We greatly value thi5 pastoral care which occurs member to member. Alongside informal caring we have a structured approach so that as far as possible no-one gets overlooked. We have a dedicated pastoral care team made up of staff who prioriti5e visits from the Urgent>Hospital>Weekly>Fortnightly>Bimonthly>Twice yearly>Bereavement. The pastoral care team meet5 weekly to plan and assign visits. The Covid 19 Pandemic and its restrictions on community realised that home/hospital visits and other pastoral care ould not take place as normal. However, this was eased and from the beginning of May 2022 a 8radual/phased return to normal visiting was undertaken. WELLINGTON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES, ANNUAL REPORT (cont'd) Year ended 31 December 2022 Mission and Outreach Wellington Church responds to challenges in the local community and in the wider world. To facilitate this, we have a Mission Action Team and a Mission Support Account. Durin8 the year Session reviewed and realigned the work under two new teams - GoLocal and GoGlobal. GoLocal encourage5 community use of our facilities. Consequently, we have individuals and groups making use of our sports and conference facilities. We facilitate loc31 youth events, such a Spark and Summerfest, and actively support Scripture Union locally. We provide part finance to some in training or serving in Northern Ireland. Through the United Appeal we encourage PCI'S outreach program. GoGlobal supports organisations and individuals. We have an ongoing commitment to Tearfund, MAF and IJM. We also support specific work among the mar8inali5ed in India (Ashal, North Africa, South Africa (Genesis), Kenya (Bread), Ukraine, Lebanon and Slovenia and Brazil. We currently have church members serving though AIM, Wycliffe, Bread, PCSA and MAF. Organisations A glance at the weekly programme gives an overview of activities and organisations which are open to all ILipproximate number attending in brL7ckets): Sunday - Collective Bible Study (youth-30), Crèche (22), Well (Sunday School- 70+), Collective Fellowship (50+). Monday- Girls Brigude (IOO+). Tuesday - Circuit Training {40), Men's Fellowship (24), PW/Wellington Women {50J, Badminton (15) Wednesday- Tots &Co (45). Thursday- Boys Brigode (80). Friday- Kettle Bells (12), Men Aloud (10). Saturday- Net (youth club - 90), Monthly- Sewcrafty (It7dies - 12). Ask group - 12fomilies. NB With the easing of Covid Restrictions (May 2022), the above groups started to engaged i n a process of gradually returning to church activities, WELLINGTON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES, ANNUAL REPORT (conyd) Year ended 31 December 2022 Contrlbuting to denominational structures The con8regation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach work on a denominational basi5 beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training colleEe for ministry students, and financially supports congregation in the areas of worship, discipleship, global mi55ion, outreach, leadership and pastoral care. The congregation also contributes to the denomination's annual World Development Appeal, Sunday school project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregation and the wider structures of the church. General Assemblv The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildin8s, Belfast, in June. Property The congregation owns a meetinghouse and church halls located at 28 Sourhill Road, Ballymena. The new premises were first occupied in March 2009. The congregation also owns a manse located 21 Old Galgorm Road, Ballymena. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on comrnittees and helping with organisations and other church activities. WELLINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES, ANNUAL REPORT Icont'd) Year ended 31 December 2022 PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its member5 and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understandin8 in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral deve5opment and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community 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 15 made known through the use of notice boards, 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 worker5 and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable 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. The Kirk Session has had regard to the Charity Commission's public benefit requirement statutory guidance. WELLINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES, ANNUAL REPORT (cont'd) Year ended 31 December 2022 FINANCIAL REVIEW The congregation's main source of income is members, contributions through the weekly freewill and monthly offering envelopes. There were: In the current year 460 contributors donated £334,921 to the General Account Free Will Offerin8,1485 contributors in previous year 2021, gave a total of £331,465); 276 contributors to the Mission fund, donated £76,728 in 202212021: £79,423 was given by 290 contributors}; 422 contributors to the Building Fund, gave a total of £231,565 in 2022 {2021: 432 contributors gave £216,285). The total income of the congregation during the year 2022 was £861,155 compared to £837,630 in the previous year 2021. Total expenditure increased from £618,700 in 2021 to £683,723 in 2022. The unrestricted reserves at 31 December 2022 was a £389,359 12021: £387,408} which includes free reserves of £359,47012021: £347,467). The level of restricted reserves at 31 December 2022 was £6,014,14612021.. £5,838,665), of which E5,480,567 was designated towards fixed assets. RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the congregation and the financial activities for that year. In preparingthe financial statementstheTrustees are required to: select suitable accounting policies and then apply them consistently,. make judgements and estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitywill continue in operation. WELLINGTON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES, ANNUAL REPORT Icont'd) Year ended 31 December 2022 The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the funds transactions and disclose with reasonable accuracy at any time the financial position of the congregation and enable them to ensure that the financial statements comply with the Statement of Recommended Practice Accounting and Reporting by Charitie51second edition - October 2019)" They are also responsible for safeguardingthe assets of the congregation and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularities. Statement of disclosure to the auditor We, the Trustees who held off ice at the date of approval of these Financial Statemen, as set out above, each confirm so far as we are aware, that: There is no relevant audit information of which the auditors are unaware; and We have taken all the steps that we ought to have taken as trustees in order to make ourselves aware of any relevant audit information and to establish that the auditors are aware of that information. GOING CONCERN The activities of the congregation are dependent on the ongoing contributions of its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuingsupport from members to fund on ongoing basis the congregation's current activitie5 and other financial commitments. RESERVES POLICY The Trustees aim to generate reserves at a level which would cover twelve months of commitments and expenditure. At the year end the free reserves amounted to £359,470, which is 10 months of expenditure. The Trustees consider that the level of reserves will be dictated by future donations and planned expenditure and have processes in place to review both income and expenditure on a regular basis. 10 WELLINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES. ANNUAL REPORT Iconvd) Year ended 31 December 2022 R15K REVIEW A review of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identif led risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from members. These risks are mitigated by the Trustees and the Congregational Committee, regularly monitoringthe various activities of the congregation at stated meetings and by encouraging members in their regular giving. Approved on behalf of the Kirk Session by: Marshall- erk of ess Date: li