Draft Finan¢lal Statements at 23 July 2024 at 14:34:59 BALLYWILLAN PRESBYTERIAN CHURCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including Balance Sheet as at that date. The financial statements have been prepared in accordance wtlh the accounting policies set out in note 1 to the financial slatements and compty with the church's goveming document, the Charities Act 2011 and 'Accounting and Reporting by Charities= Statement of Recommended Practi applicable to charities prepaiing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)° (as amended for accounting periods commencing from 1 January 2016). The Kirk Session The charity ttustees of the congregation are the members of Kirk Session. Under the congregation's goveming document, The Code. the book of the conslitution and government of the Presbyterian Church in Ireland (PCI), 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 is in place in the congregation and seeks to further the wntribution of the Church to Christian witness and serviGe in the local community- The Kirk Se5si0ns has delegated to its Congregational Committee the temporal affairs of the congregation induding administering all funds and property belonging to the ngregatiOn. 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 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 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 Presbyierian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbyiery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the PCI. Ballywillan 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 to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of each congregation. The General Assembly The General As5embty is the supreme court of the Church. representing in one boty the whole Church and acting as its supreme legislative, administration and judicial authority. in dealing with all matters brought before it. The General Assembty is nomialty 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 A5sembty consists mainty 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 Flnancial Statements at 23 Juty 2024 at 14:34:59 BALLYWILLAN PRESBYTERIAN CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Ballywillan Presbyterian Church is a congregation ofthe PCI and, as a Refomied Church within the wider body of Christ is grounded in the Scriptures, and exisls to love and honour God through faith in His Son and by the power of His Spirf( and to enable her members to play their part in fulfilling God's mission to our worfd. The congregations misslon purposes is'To know Christ and lovlngly 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 relationships are rooted in the promlses of God by living faithfully 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 OUard 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 communty. As a congregatlon of the PCI, we believe that the Bible is the supreme authority over all we do, and that the Weslminster Confession of Faith, along with Ihe Larger and Shorter Catechisms set out what we understsnd the Bible teaches on key matters of Christian faith and praclicel that the Westminster Confession of Faith, along with the Larger and Shorter Catechlsms set out what we understand the Bible teaches on key matters of Christian faith and practice. ACTIVITIES ANO OBJECTIVES The congregation meets for worship every Sunday and visitors are welcoTne to join physlcally and via webcast. The Sacrament oflhe 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 meelings and has a wide range of organisations Including.. Bible Study Groups Bible Class Bowling Club Boys, Brigade Come Dine With Me Girls Brigade JAM Ladies Friendship group Men's Fellowship MTT {Youth Fèllowship) Congregational Prayer Group Coffee Morning
Draft Financlal Statements at 23 July 2024 at 14:34:59 BALLYWILLAN PRESBYTERIAN CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ACHIEVEMENTS AND PERFORMANCE Worship and Prayer Weekly services were held throughout the year and the numbers of the congregation slowty increased as confidence in general wellbeing. Livestreaming continues to compliment the church services with an average of 160 devices logging on to the webcast. This would approximate to 320 persons joining in fellowship and worship. The Bible Study groups met in various fomiats fa to tsce and online meetings and the membership of the groups increased. In 2023 we acknowledged God's gift of new lrfe at 2 Sacrament of Baptism, conducted 4 marriage service5 and 6 funeral services. At 31 December 2023 there weie 508 communicant members wh O new Communicant members and 355 families connected with the congregations. Pastoral Care Members of the congregation who are elderly or sick are contacted by phone and when allowed to, by face to face visiling. Mission and Outreach Ballywillan supports PCI'S United Appeal (see PCI for definition), 11 local and 8 overseas charities. This is managed by the Outreach Fund. Presbytery The minister and one elder attends Presbytery meetings providing feedback to session and the church. General Assembly The minister and a nominated elder attend the meeting of the General Assernbly of the Presbyterian Church in Ireland in June.
Draft Financial Statements at 23 July 2024 at 14:34:59 BALLYWILLAN PRESBYTERIAN CHURCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Organlsations Boys Brigade Christian uniformed organlsatlon for boys aged 5 to 19 years Meeting each Thursday evening in January unlil March and then Sepiember onwards - Anchor Boys 6.30pm, Junior Section 6.45pm, BB Company Section 7.00pm. Girls Brigade Christlan unlformed organisation for girls aged 3 to 18 years Meeting Tuesday and Friday evenings in January to March and then September onwards - Company Section 6.50pm (Tuesday), Explorers 6.00pm (Friday). JAM and Bible Class JAM and Bible Class meet in the Youth Room after the children's talk in the church service. Iyouth FollowhIp) Meets on Sunday evenings in the Youth Room at 7.30pm. Walking Group Meets on Monday evenings at 7.00pm from Jun8 to September. Congregatlonal Prayer Group Meets 2nd and 4th Wednesdgy in the Frazer Room. Coffee Morning Meets at 10.30am every Wednesday. Open to all. Bowllng Club From Septemberto April the Bowling Club meet on Mondays at 7.00pm and Wednesdays at 7.00pm. Come Dine with Me Meets on the 3rd Sunday in the month at 12.30 for lunch in the Royal Court Hotel. Men's Fellowshlp Meets from September toApril on Thursdays at 10.30am. Blble Study Groups They meet fortnightly. Prayer Group Meets 2nd and 4th Wednesday in the Frazer Room. Ladies Friendship Group This organisation meets every 3 weeks on a Tuesday at 2.00pm.
Draft Financlal Statements at 23 July 2024 at 14:34:59 BALLYWILLAN PRESBYTERIAN CHURCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 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 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 beliets 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 tum. this framework leads to practical expressions of Christian beliefs and stsndards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally the above beneffts are delivered localty 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 otherways. The benefrts are demonslrated through regular evaluation of the ServIS and infomial and ad-hoc feedback from members, their familles, and members of the public. The purpose does not lead to hami. 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 PTivate benefits. The beneficlartes 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 whlch pastoral ser41ces are provided and other communities throughout Northem Ireland, the Republic of Ireland, and worldwide which benefft 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, conlributions through the Freewill Offering. There were 255 contributing families during the year donating a total of £159,102 (£155,465 in 20221. Total assessable Income of the congregation for 2023 was £205,925 compared to £193.397 in the previous year. Total expenditure stayed consistent with expenditure totalling £211.462 in 2022 and totalling £211,468 in 2023. GOING CONCERN The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the oplnlon that the congregation ha5 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 thls report and subject to the continuing support from members to fijnd on an ongoing basis the congregation's current activities and other financial commitments.
Draft Financial Statements at 23 July 2024 at 14:34:59 BALLYWILLAN PRESBYTERIAN CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 RESERVES POUCY The Trustees have considered the level of unrestricted reser4es that It is appropriate to hold taking account of current and ongoing commitment5. It is the policy of the Trustees to hold at least 6 month's normal expendlture. At the year end current unrestricted reserves were £319.907 which represents a hlgher level of reserves. The Trustees however, consider it Prudent to hold reserves at this level as the funding of its present activities is dependent of thé ongoing ftnancial support of members. RISK REVIEW A review of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. Th& principal risks are in relation to the likellhood of reputatlonal damage and financial risks associated with th& expectation of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee, regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regular giving. The Trustees, report was approv&d by the Committee. Liz McAuley Dated.. 2.1 Robert Wilson 2oZF Dated..
Draft Financlal Statements at 23 Juty 2024 at 14:34:59 BALLYWILLAN PRESBYTERIAN CHURCH STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 The Church Session 15 responsible for preparing the Trustees. Report and the Financial Ststements in accordance Wtth applicable law and regulations. The law applicable to charilies in the Northern Ireland requires the Church Session to prepare financial statements for each financial year. Under that law the Church Session has prepared the financial statements in accordance with Generally Accepted Accounting Practice in the United Kingdom {accounting standards issued by the Financial Reporting Council in the UK, including Charities SORP (FRS 1021 "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charibes preparing their accounts in accordance wwth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" and promulgated by the Institute of Chartered Accountants in the United Kingdom and Un¢ted Kingdom Law) Under that law the Church Session must not approve the financial statefflent5 unless they are satisfied that they give a true and fair view of the state of the affairs of the charity and of the statement of financial activities of the charity for that period. In preparing the financial statements Ihe Trustees are required to- select suitsble accounting policie5 and then apply them consistently make judgements and estlmates that are reasonable and prudent state whether the financial slatem8nts have been prepared in accordance with applicable Accounting standards and Identify the stsndards in question, subject to any material departure5 being disclosed and explained in the financial statements., and prepare the financial Statements on the going concern basis unless it is inappropriate to presume that the Funds will continue in operation. The Church Session is responsible for keeping accounting records that are sufficient to show and explain th8 Parish's transactions and dlsclose with reasongble accuracy at any time the financial position of the Parish and enable them to ensure that the financial statements compty with the Charities Act (Northem Ireland) 2008, the Charity (Accounts and Reports) Regulations (Northern Ireland) 2015 and the provision of the Constitution of the Presbyterian Church in Ireland. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other iegUlarities. Statement as to dlsclosure to our Examiner In so far as the Church Session is aware at the timing of approving their annual report: there is no relevant information of which the charitable company's Auditor is unaware.. and the Trustees have taken all steps that they ought to have taken to rnake themselves aware of any relevant infomiation and to establish Ihat the Parish's Independent Examiner is aware of that information. Independent Examiner5 Dr R I Peters Gallagher OBE, of Moore (Nl) LLP. has indicated her willingness to continue in office and a resolution conceming their reappointment will be proposed at the Annual Trustees, Meeting.
Oraft Flnancial Statarnents at 23 July 2024 at 14:34:59 BALLYWILLAN PRESBYTERIAN CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BALLYWILLAN PRESBYfERIAN CHURCH I report on the financial statements of the church for the year ended 31 December 2023, which are set OLrt on pages 11 to 19. Respective responsibilltles of Trustees and examlner As the charlty's trustees you are re5pon5ible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to-. examine the accounts under section 65 of the Charities Act (li) follow the procedures laid down in the general directions glven by the Charlty Cornmisslon for Northem Ireland under section 65(9)(bl of the Charities Act (iii) to State whether particular matters have come to my attention. Basls of independent eXaMineS report I have examined your charlty accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under section 65{9){bl of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of th6 accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity truslees conceming any such matters. My role is to state whether any material matters have come to my attention givlng us cause to belleve: 1. 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 da not comply wilh the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independènt examiner's ststement sin your charity's gross income exceeded £250.000, your examiner must be a member of a listed body. I can confimi that l am qualified to undertake the examination because l am a registered member of Chartered Accountants Ireland which is one of the listed bodies. I have completed my examination and have no concems in respect of the matters (1) to14) listed above and, in connection with following the Directions of the Chaiity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Dr R I Peters Gallagher, OBE, FCA Chartered Accountants Ireland Moore (NII LLP 32 Lodge Road Coleraine Co Londondery BT52 1NB Dated.. 10-