Draft Flnancial Statements at 13 March 2023 at 14:39:27
BALLYWILLAN PRESBYTERIAN CHURCH
TRUSTEES. REPORT
FOR THE YEAR ENDED 3 1 DECEMBER 2022
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022
induding Balance Sheet as at that date.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slatements and comply with the church's goveming document, the Charities Act 2011 and "Accounting
and Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (as
amended foraccounting periods commencing frotn 1 January 20161-
The Kirk Session
The charity trustees of the congregation are the members of Kirk Session. Under thp. congrpgation's goveming
document. The Code, the book of the constitution and govemment of the Presbyterian Church in Ireland (PCI),
the Kirk Session seeks to watch over and profflote 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 lo 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. Member5 of the lfjrk
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 votes at meetings, except that the Moderator, the ministers in
active duty in the congregalion, has no deliberative but only a castlng vote.
Stated meetings of the Kirk session are held at least every other month or as 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 rf 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
responsibilty of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations
assigned to it by the General Assembly of the PCI. Baltywillan Presbyterian Church has been assigned to the
Coleraine and Limavady of the PCI. The membership of the Presbytery consists mainly of the active ministers of
congregations assigned lo it by the General Assefflbly, minsters who have retired from active duty and an elder
appointed by the Kirk Session of each congregation.
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 ol 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

Draft Financial Statements at 13 March 2023 at 14:39:27
BALLYWILLAN PRESBYTERIAN CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Balwillan Presbyterian Church is a congregation ofthe PCI and, as a Refomied 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 congregations mission purposes is "To know Christ and lovingly to make Him known.
is increasingly characterised by love for God, and love and concem 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 relationship5 are rooted in the promises of God by living faithfully
toward him and toward one another
An Intergenerational Community.. where adults irrtentionalty take the lead to engage with. encourage
and nurture younger members to maturity in Christ.
An Outsvard looking Communlty.. where we want th8 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 PCI, 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 practi￿]
that the Westmlnster Confession of Falth, along wlth the Larger and Shorter Catechisms set out what
we understsnd the Bible teaches on key matter5 of Christian faith and practice.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join physically and via webcast.
The Sacrament ofthe Lords Supper is observed five times 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 wide range of organisations includirsg..
JAM
Bible Class
MTT (Youth Fellowship)
Bowling Club
Men'5 Fellowship
Girls Brigade
Boys Brigade
Prayer Group
Bible Study Group
Come Dine with Me
Messy Church

Draft Flnancial Statsments at 13 March 2023 at 14:39:27
BALLYWILLAN PRESBYTERIAN CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
ACHIEVEMENTS AND PERFORMANCE
Worship and Prayer
From January to 28 March the weekly services were live streamed following the advice from Stormont executive
and the Presbyterian Church in Ireland. The numbers of devices joining in these seNices were from 250 up to
550 which could equate to 800 people participating as many households had more than 2 people worshipping.
This continued until Aprll 4 Easter Sunday when the church building was opened to services following guidelines
on social distancing.
Livestreaming continues to compliment the church services with an average of 250 devices logging on to the
webcast.
The Bible Study groups met in various formats following guidelines face to face and online meetlngs and the
membership of the groups increased.
In 2021 we adrnowledged God's glft of new life at 1 Sacrament of Baptism, conducted 2 marriage seNices and
12 funeral services.
At 31 December 2021 there were $28 communicant members with 3 new cornmunicant members and 363 of
families connected with the congregations.
The average number of appliances logged on to the Ilvestream was 350 and there May have been more than
one person worshipplng.
Pastoral Cara
Members of the congregation who are elderty or sick are contacted by phone and when allowed to, by face to
face soclally dlstanced visiting.
Mlsslon and Outreach
Ballywillan supports PCI'S United Appeal (see PCI for definition), 32 local and 12 overseas charities. This is
managed by the Outreach Fund.
Prnsbytery
The minister and a nominated elder attend the meeting of the General Assembly of the Presbyterian Church in
Ireland in June.
General Assembly
The minister and a nominatsd elder aitend the meeting of the General Assembly of the Presbyterian Church in
Ireland in June.

Draft Financlal Statements at 13 March 2023 at 14:39:27
BALLYWILLAN PRESBYTERIAN CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Organlsatlons
Boys Brigade Christian unlfomied organisation for boys aged 5 to 19 years
stsrted meeting in October
Girls Biigade Christian uniformed oryanisation for girls aged 3 to 18 years
started meeting in October
JAM
From January to Augusl JAM has provided a wep.kly an online webcast with an average of 150
applIan￿S logged on. In September Jam started to meet in the Youth Room
Bible Class
From January to June Bible Class met online. Restarted in the hall in September
Youth Club
Youth Club stopped once lockdown Occu￿ed. Young people are contacted by the Youth and Family Worker by
phone and have regular newsletters.
(Youth FelI0v￿h1p)
Joint weekly online platfoTh with members of Bible Class from January to June. Started meeting on Sunday
evenings In September
Bowling Club
Stsrted meeting in October
Come Dlne wlth Me
Started meeting in October
Men's Fellowship
Started meeting in October
Bible Study Groups
They meet fr)rtnightly using various formats - on-line and face to face in church building following executive and
PCI guidelines
Prayer Group
stopped March 2020 due to Covid restrictions.

Draft Financial Statements at 13 March 2023 at 14:39:27
BALLYWILLAN PRESBYTERIAN CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
PUBUC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefrt requirement by providing benefit 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 indude the gaining of an understanding in
Christian beliefs as set out in the Bible and in the Church's subordinale standards (the Westminster Confession
of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and apportunities for
response to Bible leaching. In tum. this framework leads to practical expressions of Christian beliefs and
standard5 in the local comniunity such as through Ihe care of those in need (including the slck. dlsablod and
bereaved)-
Generally the above benefits are delivered localty by congregations and their members, Dr are facilitated through
preswries 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 oth8r ways.
The benefits are demonslrated through regular evaluation of the services and infomal and ad-hoc feedback from
members, their families, and member5 of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is ￿lated to Ministers,
Missionaries. Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their
holdlng office or employment. However, thls is incidental and necessary in order to further our charltable
purpose. There are no other private benefits. The benefiliaries of this purpose are members, thelr families, other
individuals that the Presbyterian Church in Ireland is In direct and indirect contact wlth, the community in which
pastoral services are provlded and other communities throughout Northem Ireland, the Republic of Ireland, and
worldwide which benefit from our engagement with and support for both Christian and other secular
organisations, charities and indivldual members of the public.
The lfjrk Session has had regard to Ihe Charty Commissions publlc benefit requirement statutory guidan￿.
FINANCIAL REVIEW
The congregation's main source of income is members. contributions through the Weekly Freewill Offering. There
were 199 contributing families during the year donating a totsl of £155,465 {£155,069 in previous year 2021).
Total Income of the congregation during the yearwas £193,397. compartsd to £191,424 in the previous year.
Total expenditure increased by £9,069.
GOING CONCERN
The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of
the opinion that the congregation has sufficient reSoUr￿S 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 continuing
support from Members lo fund on an ongoing basis the congregation's current activities and other financial
commitments.

Draft Flnancial Statements at 13 March 2023 at 14',39'27
BALLYWILLAN PRESBYTERIAN CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
RESERVES POLICY
The Trustee5 have considered the level of unrestrtcled reserves that it is appropriate to hold tsking accou nt of
C￿￿ent and ongoing commitmerrts. It is the policy of the Trustees to hold at least 6 month's normal expenditure.
At the year end c￿ent unrestrtcted reserves were £312,873 which represents a higher level of reserves. The
Trustees however, consider it pnjdent to hold reseNes at this level as the funding of its present activities is
dependent of the ongoing financiai SUPPDrt of members.
RISK REVIEW
A Tevlew of major rt3ks has been undertaken by the Trustees end systems and procedures implemente¢ to
rnanage idenlrfied risks. Tlie piinupal rlsks are in relation to the likelihood of reputstional damage and financial
risks associated with the expectation of ongoing ilnancial support from members. These risks are mitigated by
the TTUStees, and the Congregattond Committee, regulariy monttoring the various activtties of the congregation
at ststed meetings and by encouraging members in their regular giving.
The Trustees, report was approved by the Commfftee.
Christine Dunlop
LLZ McAuley
g-7_23

Draft Financial Statements at 13 March 2023 at 14:39:27
BALLYWILLAN PRESBYTERIAN CHURCH
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with
appllc8ble18w and United Kingdom Geiierally A￿vI￿d Accounting Practlce.
The Tnjstees are required to prepare financial statements for each financial year which give a true and fair view of
the state of affair5 of the congregations and the financial activities for that year. In preparing the financial statements
the Trustees are required to..
select suitable accountlng policies and then appty them conslstentty
make Judgements and estimates that gre reasonable and prudent
prepare the financial 3tatements on the going concern basis unless it is inapprupriale to presume that the
Funds will conlinue in operation.
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 congregations and
enable them to ensure that the financial ststements comply with the Ststement of Recommended Practice
"Accounting and Reporting by Charities {1 January 2015)" 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.