an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northem Ireland (NIC105537)
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS Irvinestown congregation of the Presbyterian Church in Ireland 27 Mill Street, Irvinestown, Co. Fermanagh BT94 IGR Registered Charity in Northern Ireland (NIC105537) CHARITY TRUSTEES The Charity Trustees who Sered during the year or who were trustees at the date of this report were Rev Gunther Andrich Mr Frank McKee Mr Kenneth Hunter Mr John Kerr Mr Robert Pearson Mr Thomas Laird Mrjohn Dickey Mr Harold McKee Mr Laurence Smith Mrs Linda Wray PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev. Gunther Andrich Mr Kenneth Hunter Mr Laurence Smith INDEPENDENT EXAMINER Hamill Mcllwaine 28-30 Old Mountfield Road Omagh BT79 7BJ BANKERS Ulster Bank 11 Main Street Irvinestown Enniskillen Co Fermanagh BT94 IAN
an IRVINESTOWN CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) STRUCTURE 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 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 ensures 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 Sessions 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-officio 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 ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year or a5 appropriate. 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 affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Irvinestown congregation of the Presbyterian Church has been a55igned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery 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.
an IRVINESTOWN CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) The General Assernbly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, 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 attive ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Irvine5town congregation of the 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 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. Situated in the town of Ipdinestown, the Presbyterian Church is well placed to play a vital role in that community. Irvinestown Presbyterian Church has stood on its present site since 1848 and was completely rebuilt in 2009 increasing its capacity to 160-200 from a maximum of 80 in the old building. The adjoining Church Hall and toilets were refurbished in 2014. All of the cost of the new build and refurbishment work has been paid and the Church is debt free. The Congregation consists of 95 families from Irvinestown, Kesh and Ballinamallard villages and the surrounding countryside. Organisations connected to the Church are Girls Brigade, Presbyterian Women. Youth Group, Bible Study Group and the Friday Lunch Club (open to and enjoyed by all denominations). Mission Statement We are here to worship and serve God through our devotion to Church service, our prayers and in study of the Bible. In serving God it is our objertive to bring the message of Christ to as many people as possible, and be a source of caring for others. The Charitable purpose of the Congregation is the advancement of the word of God.
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conVd} To fulfil our mission Iniinestown Congregation seeks to: Bring people to saving faith in Jesus Christ and to prepare and motivate them for active membership in His Church. Teach, enable and empower people to grow in Christ-like character and Christian living. Send people out to live their everyday lives both at home and overseas as fully devoted followers of Jesus Christ. ACTIVITIES AND OBJEcfivES Worship and prayer The congregation normally meets for worship every Sunday at 11.00am. Visitors are always welcome at any of our seniices. The sacrament of the Lords Supper is obsenied on four occasions during the year and regular prayer study meetings are also held. As well as our regular services during the year we acknowledged God's gift of new life at Sacraments of Baptism, marriage seNices and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. Pastoral care Members of the congregation who are unable to attend Sunday Worship due to sickness or age are visited on a regular basis by the elders. Mission and outreach These are maintained by the various Organisation's run by the congregation e.g. Girls Brigade, Bible Study, Presbyterian Women and also the Friday Lunch Club which is cross community and run by volunteer members of congregation. The lunches are held during term time and the meals are cooked by the local School Meals Staff. The cost of the meals only covers the expense of preparing them and they are well supported.
an IRVINESTOWN CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT (conyd) The congregation 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 on a denominational basis 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, a55iSt with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meeting5 of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly 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 Buildings, Belfast, in June. although this year the General Assembly did not meet in public due to Covid-19. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with Organisation's and other church activities.
an IRVINESTOWN CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conVd} PUBLIC BENEFIT STATEMENT The PresbY(erian Church in Ireland meets the public benefit requirement by providing benefrt to its members 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 understanding 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 development and opportunities for response to Bible teaching. In turn. this framework leads to practical expressions of Christian beliefs and standard5 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 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 seniices 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 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 Commissions Public benefrt requirement statutory guidance.
an IRVINESTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) FINANCIAL REVIEW The congregation's main source of income is members. contributions through the Weekly Freewill Offering. Total donations from the congregation during the year for Freewill offering amounted to £35,256 (2021: £33,349). Total Income of the congregation during the year was £63,111 (2021: £54,156), which was an increase compared to the prior year. Total expenditure increased in the year as more artivities recommenced following Covid. The total expenditure was £69,369 (2021: £50,879}. STATEMENT OF TRUSTEE RESPONSIBIUTIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250.000, the Trustees have elected under Section 64(3) of the Charities Act {Northern Ireland) 2018 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on 20 April 2023 and signed on its behalf by Rev Gunther Andrich Kenneth Hunter
an INDEPENDENT EXAMINERS REPORTTOTHETRUSTEES OF IRVINEsfowN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of Ip4inestown Presbyterian Church for the year ended 31 December 2022, which are set out on page5 9- 15. Respective responsibilities of charity trustees and examiner As the charitvs trustees you are responsible for the preparation of the accounts in accordance with the Charitie5 Act {Northern Ireland) 2008. It is our responsibility to: Examine the accounts under section 65 of the Charites Art Follow the procedures laid down in the general Direction given by the Commission under section 65{9}{b) of the Charities Act State whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your charity accounts as required under sertion 65 of the Charites Act and our examination was carried out in accordance with the general Directions given by the Charity Commission Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charÉty trustees concerning any such matters. Our role is to state whether any material matters have come to our attention giving us cause to believe: l. That accounting records 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 accounts do not comply with the accounting requirement5 of the Charites Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters {1) to (4) listed above and in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matter5 that require drawing to your attention. 14J MCTU Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ Date: 20 April 2023
an IRVINESTOWN CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTivrrY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestrirted Funds Restricted Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other Total Receipts 45,773 14.704 60,477 51,882 16 138 2,120 54,156 152 792 46,717 24 1,666 16,394 176 2,458 63,111 Payments Raising funds Charitable activities Other Total Payments 49,207 19,390 772 20.162 68,597 772 69,369 50,879 49.207 50,879 Net receipts / (payments) Transfers between funds (2,490) (50) (3,768) 50 (6,258) 3,277 Net movement in funds Funds brought fonNard (2,540} 84,346 (3,718) 21,529 (6,258) 105,875 3,277 102,598 Funds carried forward 12 81,806 17,811 99,617 105,875
an IRVINESTOWN CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Total Funds Total Funds Funds 2022 2021 Funds Reconciliation Bank and Cash at start of year Net movement in fvnds 84,346 {2,540) 21,529 {3.718) 105,875 (6,258) 102,598 3,277 Bank and Cash at end of year 81,806 17,811 99,617 105.875 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 81,806 17,811 99,617 105,875 99,617 105,875 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Investments- Note 11 1,809 1,971 1,809 1,971 Liabilities Loans Other Approved by the Kirk Session at a meeting on 20 April 2023 and signed on its behalf by: Rev Gunther Andrich Kenneth Hunter 10
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS 31 December 2022 ACCOUNTING POUCIES BASIS OF FINANCIAL sfATEMENTS 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 a receipts and payments basis. FUND ACCOUNfiNG Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion: the income derived from the endowment is to be used either as restrirted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Total 2022 Total 2021 Funds Recorded giving: Loose collections Donations and gifts Bequests Gift Aid Sundry 1,399 35,256 1,399 47,431 451 42,792 1,000 7,142 497 51,882 12,175 8,362 756 45.773 2,529 10,891 756 60,477 14,704 11
an IRVINESTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Total 2022 Total 2021 Funds Income from charitable activities Fundraising events Membership fees 4. OTHER TRADING ACTIVITIES Unrestrirted Funds Restrirted Total 2022 Total 2021 Funds Letting of premises Trading income 16 16 INVESTMENT INCOME Unrestricted Funds Restrirted Funds Total 2022 Total 2021 Bank interest General Investment Fund 112 40 152 24 136 40 176 100 38 138 24 12
an IRVINESTOWN CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 OTHER INCOME Unrestricted Funds Restricted Total 2022 Funds Totsl 2021 Periodicals From joint charges (churches) Organisations 792 1,515 151 1,666 2,307 151 2,458 2,119 792 2,120 RAISING FUNDS Unrestricted Funds Restrirted Funds Total 2022 Total 2021 Fundraising events CHARITABLE ACTivrriES Unrestricted Funds Restricted Total 2022 Total 2021 Funds General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Organisations Donations to Missions and charities 6.268 222 22,628 20,089 6,268 222 22,628 29,088 772 10.391 7,541 325 22,000 13,408 8,999 772 10.391 7,605 49,207 20,162 69,369 50,879 13
an IRVINESTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Total 2022 Total 2021 Organisations, expenses 10. FIXED ASSETS The congregation owns the Church premises situated at 27 Mill Street, Irvinestown and the associated fixtures, fittings, plant and machinery. These have an insurance value of £924,388. The congregation also owns the Manse with an insurance value of £357.347, and the Church Hall with an insurance value of £210,389. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund 1,809 1,809 1,971 1,971 14
an IRVINESTOWN CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestrirted Funds Main Account 84,346 84,346 46,717 (49,207) (2,490) 46,717 {49,207) {2.490) (50} {50) 81,806 81,806 Restricted Funds Manse Fund Missions and Charities Girls Brigade Presbyterian Women 19.122 5,852 (8,999) (3.147) 10,391 (10,391} 50 16,025 1,244 1,163 21,529 1,244 542 17,811 151 (772) (621) 16,394 (20,162) {3,768) 50 Total 105,875 63,111 (69,369) {6,258) 99,617 15