SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland INIC105538)
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Sixmilecross congregation of the Presbyterian Church in Ireland 17 Meetinghouse Road Sixmilecross Omagh BT79 9NQ Registered Charity in Northern Ireland INIC105538) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Robert McFaul Mr Alan Gibson Mrjohn Anderson Mr David Beacom Mr Gareth Clarke Mr William Hetherington Mr William Kerr (until his death on 3 March 20231 Mr Robert Kidd rd PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Robert McFaul Mr Alan Gib50n Mrs Heather Anderson
SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINER Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh Co. Tyrone BT79 7BJ BANKERS Danske Bank 5-7 Market Street Omagh Co Tyrone BT78 IBN SOLICITORS Mcconnell and Fyffe 21 Church Street Omagh BT78 IDG
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 person5 not connected with any congregation who are within its bounds. It ensures pastoral care 15 in place in the congregation and seeks to furtherthe 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-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 minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk 5e55ion are held four times a year. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on it5 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, Presbyterv 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. Sixmilecross congregation of the Presbyterian Church has been assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active minister5 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.
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (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, 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. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Sixmilecross 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 the members to play their part in fulfilling God's mission to our world. The congregation's mission purposes are, bythe grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which., is increasingly characterised by love for God, and love and concern for others,. is committed to the historic Christian gospel as revealed in the Bible; is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being; A covenant community.. where our relationships are rooted in the promises of God by living faithfullv toward him and toward one another An intergenerational community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ.
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) -An outward looking community.. where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice. ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and vi51tors are welcome to visit. The Sacrament of the Lord's Supper is observed on two occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a number of organisations including Sunday School Campaigners Youth Fellowship Presbyterian Women's Group Badminton Club ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation meets for worship each Sunday at 10:30am. During the week from October to April the Bible Study provide5 an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer, From time to time we acknowledged God's gift of new life with the Sacrament of Baptism and during the year I baby was baptised. One marriage service was conducted. Sadly members passed away and we gave thanks for their faithful service and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 170 communicant members and 96 familie5 connected with the congregation. The average week attendance at morning worship is 50. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the other members.
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission and outreach A Holiday Bible Clun was held during July and children from the surrounding area came along. During the year, collections and donations were given to Belfast City Mission, Faith Mission, Tearfund, Moderators Appeal, Scripture Union Nl, RUCGC-PSNI Benevolent Fund and CEF. 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, assist 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 meetings 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. Property The congregation continues to maintain it5 buildings and facilities.
SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) Organisations Sunday School takes place on Sunday mornings during church from September to June. There are 51X teachers in two teams which serve on a rota basis and 15 children using the Go Teach material. Children's Church and Creche is available during most Sunday services. The Presbyterian Women's Group meets once a month. The Badminton Club meets on Friday nights. Campaigners have a membership of more than 40 boys and girls. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. PUBLIC BENEFIT STATEMENT 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 of the Lord Jesu5 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 Ithe 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 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 th rough presbyteries or are organised and del ivered centrally. Loca I delivery is facilitated by central resource5 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.
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 15 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 benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 83 contributing families during the year [81 in previous year, 2022] donating a total of £34,6841£30,769 in previou5 year, 20221 Total Income of the congregation during the year was £72,422, compared to £71,604 in the previous vear and total expenditure during the year was £70,905, compared to £52,972 in the previous year.
SIXMILECROSS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STATEMENT OF TRUSTEE RESPONSIBILITIES 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 congregation's total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 208 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 2nd May 2024 and signed on its behalf by Rev Robert McFaul (Minister) Mr Alan Gibson Date 2 May 2024 10
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the accounts of Sixmilecross Presbyterian Church for the year ended 31 December 2023, which are set out on pages 12-18. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: Examine the accounts under section 65 of the Charites Act Follow the procedures laid down in the general Direction given by the Commission under section 6519llbl of the Charities Act State whether particular matters have come to our attention. Basis of independent examiner's report We have examined your charity accounts as required under section 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 a5 charity 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 requirements of the Charites Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement We have completed our examination and have no concerns in respect of the matters (11 to14) listed above and in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ Date 2 May 2024 11
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Receipts Donations and legacie5 Charitable activities Othertrading activities Investment Income Other 42,039 22,503 2,360 64,542 2,360 66,388 2,027 1,461 300 3,759 1,761 3,759 1,870 1,319 43,500 28,922 72,422 71,604 Sale of fixed assets Loans Received Total Receipts 43,500 28,922 72.422 71,604 Payments Charitable activities Other 43,760 25,675 1,470 69,435 1,470 46,804 1,220 43,760 27,145 70,905 48,024 4,948 Purchase of fixed assets Loan Repayments Total Payments 43,760 27,145 70,905 52,972 Net receipts / {paymentsl Transfers between funds (260) (8901 1,777 890 1,517 18,632 Net movement in funds {1,1501 2,667 1,517 18,632 Funds brought forward 80,425 78,773 159,198 140,566 Funds carried forward 11 79,275 81,440 160,715 159,198 12
SIXMILECROSS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 80,425 (1,1501 78,773 2,667 159,198 1,517 140,566 18,632 Bank and Cash at end of year 79,275 81,440 160,715 159,198 Bank & Cash Balance5 Bank Current Accounts Cash 160,623 92 159,106 92 160,715 159,198 Other Assets Fixed Assets- Note 9 Investments- Note 10 65,288 59,870 65,288 59,870 Liabilities Loans Approved by the Kirk Session at a meeting on 2 May 2024 and signed on its behalf by Rev Robert McFaul (Minister) Mr Alan 2nd May 2024 13
an SIXMILECROSS CONGREGATION OF THE PREsB}ER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS 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. The congregation has reviewed the basis on which it prepares its accounts and in order that these are prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or cash balances. Any other funds which the congregation holds, in particular investments, are disclosed on the Statement of Assets and Liabilities. FUND ACCOUNTING 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 restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise la) income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donation5 or grant5 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 fund5 are general funds set aside by the congregation for use in the future. 14
SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Freewill offerings Loose collections Donations and gifts Gift Aid Legacies and bequest 34,684 1,232 450 5,173 500 9,075 43,759 1,232 7,805 8,183 3,563 39,222 987 9,421 6,745 10,013 7,355 3,010 3,063 42,039 22,503 64,542 66,388 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Fees from weddings and funerals Grants 865 1,495 865 1,495 445 1,582 2,360 2,360 2,027 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Letting of premises 15
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Deposit interest General Investment Fund Rents investment properties 199 1,262 154 96 50 353 1,358 50 322 1,498 50 1,461 300 1,761 1,870 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Organisations income Other income 2,273 1,486 2,273 1,486 1,319 3,759 3,759 1,319 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 3,127 299 22,788 16,396 500 3,127 299 22,919 32,304 10,136 4,709 268 13,735 17,611 9,836 131 15,908 9,636 650 650 645 43,760 25,675 69,435 46,804 16
an SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Organi5ational expenditure 1,470 1,470 1,220 1,470 1,470 1,220 FIXED ASSETS The congregation owns the following assets including the Church premises situated at Meetinghouse Road, Sixmilecross and the associated fixtures, fittings, plant and machinery, These assets have insurance values as indicated below: Church meeting house Church hall Old Manse site Car park 'A acre field 50% share in manse £820,328 £385,363 £60,000 (cost value as was purchased in 2016) £10,000 £3,000 £110,376 (this is the 50°A value) 10. INVESTMENTS The congregation has the following investments, Amounts are shown at market valuation, 2023 2022 General Investment Fund 65,288 59,870 65,288 59,870 17
SIXMILECROSS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd 31 December 2023 11. FUND BALANCES Fund Balance Receipts at start Payment Surplus / Transfer (Def icit) Balance at end Unrestricted Funds General Fund 80,425 43,500 143,7601 {2601 1890) 79,275 80,425 43,500 {43,7601 12601 {8901 79,275 Restricted Funds Repair fund Manse funds Missions and Charities fund pw Bowling club Other restricted 59,493 18,378 28 13,187 3,048 8,788 13,3361 9,851 (11,0431 17,9951 19,6701 18821 69,344 10,383 36 890 782 92 2,273 11,4701 803 1,585 92 1,626 11,6261 78,773 28,922 (27,1451 1,777 890 81,440 Endowment Funds General Investment Fund Tota I 159,198 72,422 170,9051 1,517 160,715 18