an Hlgh firk Presbyterlan Church a congregatlon of Pr*rlan Church In Ireland Trustees Annual Report and Audited Flnancial SLitemerrts for the year ended 31 December 2022 Registered with the Charity Q)mmission for Northem Ireland NIC105563
an HIGH KIRK BAiLYMENA CONGREGATION OF THE pyrEIA?l CHURCH IN IRELAND CONTEpirs Trustees annual report Independent auditors report Ststement of financial activities io Balance Sheet li Statement of cash flows 12 Notes to the accounts 13-20
Presbyter HIGH KIRK BALLYMENA CONGREGATION OF THE PIIESBYfEIIIAN CHURCH IN IRELAND TRUStEESANNUAL REPORT The Trustees presenttheirAnnual Reporr Flnancia statents fOrveareftded 31 December2022 induding a balance sheet as at that date. REFERENANDInmINlStRATlVÉ DETAILS Hi8h Kirk Ballyrnena congregation of the Presbyiervan Churth in Irel•KI 65-71 Thorna5 Street Ballyrnena BT43 6AZ Re8Sstered Charlty in Northern Ireland INIC1055631 The CharltyTrustees who seThed durin8 the orwhoweretntstees at the date ofth15 report were Mr Robert 8la¢k retired June 2ZI Mr Oavid Bellingham Mr Frank Hu8hes Dr Phili Mccart Mr Charles Mcconnell Mr Martin McCvll()u resi nedA Mr Georgè Mcllio retSred ju 221 Or Keith Mcllroy (resigned Awil 221 MrTrevor Mdl (retired June 221 MrGa McQuoid Mr Robert Mitchell MrGordon Mon ome Mr Thomas Montgome Mr Al¢h3rd Todd ItIredJUe 22 Mr Peter Brown Stephen Witson flev Norn)an Cameron Mr Colin Patton Mr Kenny Gre MrR nJes5 Mr Bryan McKibbin Mr Jarnes Hèmill ri122 PRINCIPALOFFICE BEAAEPS Mlnlster Clerk of Ses51on Treasurer Rev Norman Camernn Ga McQuoid Adrtan Pogue AUDftOR John Flnne8an Potter Flnnegan Llmlted Unlt 2S The Courryard 8uslness Park Ghl8orm Castle, 190 Galgorm Road Ballymena BT42 IHL BANKERS Danske Bank l Broadway Ballymena BT43 7PE soucmRS Mr Andrew Mcclean JJ Macauley Solicitors 22 Carnmoney Road Glengormlev 8T36 6HW
an HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYTERIAN CHURCH114 IRELAND TRU5fEES ANNUAL REPORT (convd) STRUCWREAND MAPIAGEME The charitytrustees of the congre8ation are the members of its Klrksession. Underthe con8region's govemln8ilocumen¢ The Cthle, thè bookofthe congtitution and govemmentofthe Presbyterfan Chutth in Iand. the rk Session wksto watch over and promote the spiritual interest of the c0n8reytl and of persons not connected with any congfe8atloTr who are withln its bounds. It ensures pastoral care is in pla In the con¢re8ation and seeks to further the contributs.on of the Church to Christlan Witn and seThice in the Irxal community. The Kirk Se5sioTh has delegated to its Congrwtional Committee the temporal affairs of the con8re8ation induding administerin8 all funds and property belon8in8 to the congregation. Mernbers of the Kirk Sesslon are ex-officio members of the Congregattonal Committ. The Klrk Seslon consists of the Ordalned mirmster and the rulY elder5 of the con8re8ation. Al. members a erttitled to propose, speal and exerase eoual votes at meetiw. except that the Moderator, the nister in active duty In the conEre8aWon, has no deliberatTr¥e but onlya c3Stir vote. 5tsteil meetlngs of the KKk Sessffi a held * least ten times In eath year. To be chosen for the office of the elder5hip in the con8re8*Jm a person must be a votln8 member and a regular attendant on its ordlnances. The selection of those proposed to be called to the office tan be elther bythecongrwtion or the Kirk SessioFTr. Members areelecteil rfthey OaIn twtrthirds of t1 wlM)vote. Under the Presbytwlan Church in Ireland fomi of 80Veman the corporate oversi8ht of a congregation is the respoDslbility of a Pbftery which superintends generalty the splritual and temporal affairs of the congregations assigned to it by the General Assernbly of the Pre5byterlan Church in Ireland. Hl8h Ktrk Ballymena Presbyterian thurch has been asslgned to the Ballymena Presbytery of the Pfesbyterian Church in IrelarKI. The rrembership of the Presbytery nSiSts malnty of the artlve mlnlster5 of con8re8ations assigned to fc by the Gereral Assembly. minlstws who ha¥e retlred from artive duty and an elder appointed bythe Kithsession ofthich COFv8re8aiion. The Generdl Assembly The General Assembly is the Supreme court of the Church. preSentIng in one the whole Church and actlng as its supreme legislative, adminlstration and judicial authority, In dealing with all matters br¢yJght before it. The General Assemblv 15 norrnalty constituted during the first week in J¥Jne for worsNp and to condutt its busine55. At the end of business, it is dlssolved. The membershlp of the General A55ernbly consists mainly of the active mlnlsters of each congregation. retired mlnlsters and a presentatIve elder apInted by the ljrk Sesslon ofea(h con8re8ation. The General A55embly for 2022 wa5 held in June 2022. DEsaiiiryioN AND PURPOSE Hl8h Klrk Balfymena preserian Church is a con8re8atlon of ihe Presbytedan Church in Ireland. The Presbyterian Church In Ireland. as a Reformed Church wrthin the wider bodyofchrist Tr$8rounded in the ScriptUSand existsto love and honour God throu8h faith in His Son and by the power of His Spirit. and to enable her mernbersto playthe5r part fiJlfillingGo(Ys mlssion to our worfd. The con8re8atlons Mission purpose Is bea thurch cr&itin8futyde¥oted followers ofthe Lordjesuschrlst who ore Loving. Learnin& Servin8 and Reaching HIS namé.
an HIGH KIRK BALLYMENA CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYdJ AcnvmESANDOalECTIVES The congfegation meets for worship every Sundayand viytors are welcometojoirt. The Sacrament of the Lords Supperls obseNed on several (a$lonS dur5ng the yearand all those who have been baptised and who have made a profession of falth In the Lord Jesus Chrfst are MItted tothe Lortts Supper. fv congregation hold5 reEular bible study meetings and has a wide range of organisations inclu¢thr8: Little Hieh Kirk h Kirk Kids Tothers Movement Dee er pw Wa s'n. Means Hope House Br Girls Bri ade Pre-&thool Communlty P Llfe Groups Bowllrbg Club Griefshafe Café Etyore TheH ACHIEVEMENTSAND PEAFORfvIANCE Ordinarilythe frvstees look to pOrt on the folowln8 aspects of thurch tsfe: Worshlpand prayer The ¢ongregatSon normalty meets torworshtp eath Sunday at 93Oam. 11.30am and 6.30pm. tthng the weel the Ufe Groups provlde an opportunlty for members to meet to8etherftJrfellowshlp. to the5lptures and for a time of prayer. As well as our reBLtrlar $etvicesdudng the year we acknowledged Gorfs gift of new life wth 8 Sacraments of Baptism and 2 seM¢es of thanL$8ivin& ¢ondu¢ted 5 marria8eser¥ices and 8ave thanks fw fabthful service5 and sought to comfort thL who had been bereaved durlng the year. At 31 De¢ember2022 therewere 767 communicant members and 6t8 famlliesconnected Wbth the ¢ongre8ations. At the end of theyearour membership stood at 1.417. The average week attertdance at Sundayworshl) is c. 650. Pastoral are Members of the con8re8ation who are unable to attend church due to Sitnessor age are $Sted on a regular basis by the mlnlster. elders or byone of the con8re8atiiJn's pastor31 ¥i5iior& Mlsslon ar cArtrexth At a local level the wngregational mlsslon •spect of chwth life is founded on the mission purpose as outlined above and manifests itself in vaflous way5 as compasslonate and practKal Christsanlty, looking to reach people for Christ at thelr polnt of need. To thls end the YK>Tk undertaken by our tife Cen1 Inltiatlve has experlenced exponential 8rowth and something that Ihe ¢on8re8ation has embraced wth enthusiasm. The contiThJed development ol Café Eyplore whl¢h meèts weekty on Wednesday provides a drfferent way in which chwth Is more cessible tothe dernands of modem Ilvlng. The coneregatlon supports the United Appeal for Mission which is a central fund of the Presbyterian Churth In Ireland. Thls fund enables congregations to support the wider m155in of the denomlnation and to do m1551on and outreach on denominational basis beyond what the congre8ation could doon ltsown. The United Appeal Fund provides financial sUPPOrt for mlssion personnel at home and overseas, assistscongregations with the deployment of locally based staff, enables church plantin& prowdes grant support forthe upkeep of church premises, assist withthe runningcosisof Vnion TheologicalColle8e, the Church's trainlng colle8e for ministry students, and fThncially svpport5 con8re8ation in the afeasof worship, di5ciple5hip, global mlssion. outreach. leadership. and pastoral care. preSbry The congre8ation was represented at the regulaf meetin&s of Pretyerybyour mlnlsterarforone ofthe elder5 which were conducted on-line. This provides an imrKJrtart link beiween the COFv8reg31ions and the wlderstnjttures of the church.
an General A55embly The minisierandoneofourelders were nominated toattend the meetingof the GeneTalAssembtyof the Pbyte8n Church in Ireland held in Assembty Buildin84 BelfaSL In June 2021 The churth committee have undertaken measu$ to enswe that we have ÈmeTged safely from the covid restrictrons and meet on a regular basis to eftsu that the rneasure5 in placeare appropriateforour risk profile and that the risk assessments are current. In line th the expectations ètlvised in last yearfs rert we were 3ble to repayall IFL'S and finished 2022 free of debt. High Kirk 15 a vlbrant and busy feHowshlp as evidenced by the numberof organisations alrea(ly identified within this trustee report. At the very core of our or8anisakn.onal strUttU Is a deslre to be both Caring and miss6onal. Suth a ¢ommitmer)t Is built around ensurlng ourchrlstian values are shared based on a de¥ under5tandm8 of the biblKal principle5 that underpin all we do-the Lordship of Jesus Christ is our central theme. Set against such a backdrop all that we do then flects a willin8nesstt• meet people's needs rf8ht where they are. We want an a114nember mlnlstry and whlle numbers artendlrr4 can encourage the leadehIP of the Indvidual s)r8atTrisations the maln thrthstof what we do Is to see Ilves dMn8ed and a personal relatIo1P with Jesusalrlst ethbllsheo. High Kirk wants to play a full part in the comrnunity that is Balymena and atthe core of all we do 15 Qur desire to make 'church' rnorewelcomlng and prartl¢al as we develop w mtsskonal ONA. Every daywe are'open for busines< with activities caterlng for evèry part of our membership. These rae from thechFldren within the wtrschool p*group and even before that wth ourTothersgatheTings right through to those senior rnembErs of ¢Jur fellowshlp who are ihe backbone of our Bowlin& PW. and Hub activities. Ouryouth organlsation5 continue togrow and the numbers olyoun8 peoplè building their foundational Chr6srlan expedences Is very encouraglng as they develop from Hl8h Kbrk Little Kids. HiEh KFrt and Hi8h Kirk Yotrth, throu8h GB & 86 and on Into the Movement and Deeper- given practical opportunitiesto show thelr faith Is maturing and real through variety of mlssion opportunftles at home ènd overseas. The trusteès are wnmitted toeUT1ng that Hiqh Klrk demonstrates a pTrctical side to Ourchri19n1ty and the prlncipbes Ihar underpln It. Hope House Continues to be part of our lool, communlty and we look to play as full a part of the resldenys association as we can. We need to bjlld on these relatiornhip5 aod show practical love as we reCnISe that'faith withoui works is dead., Voluntee The Trustees wish to acknowledge their deep appredatlon of those 8l¥e freety of thelr tlme by sepAng on commhttees and helpln8wlth or8anlsalion5 and other church actfvitle&
an HIGH KIRK BALLYMENA CON6REGATK)N OF PAESBYfERIAN CHURCH IN IRELAND TRusfEESANNUAL REPORT l¢onVd) PUBLIC BENEFA7EMEIir The Presbyterian Chvr¢h In Ireland meets the p)liC beneft reryirement by providingbenefitto its members and thegeneral public by maklng krin the Chfittian Gosrd of the Lrydjesus Chiistthmugh the3dvar1It of religion. The direct benefits which flowfrom the purposes of the Church indude the gainln8 of an understanding in chrisb.an beliefs as set outin the Bible and In the Churcws subordinatestandards ItheWe5tmlnsterConfE5sion of Faith andthe5horterand Larger Cechismsl leading to spirltual and moral development and opportunitie5 for response to Bible teaditng. In tum, this framework lead5 to practical e¥pressions of Chrtstlan beliefs and standards In the kol cornmunity 5u¢h as through the ca of those In need lindudingthe slck. dlgbled. and bereavedl. General, the above benefitsaredelivered locally byCOngreIlonsOftd their membersor arefacilÈtated through preSeIe$ or are organised and delivered centrally. Local delivery is fatilitated by central resouros In almost all cases. PublÈc access is made known th[0h thè Le of notice boards. printed material, pr advertlsement, websites, and social medla or in other ways. The benefits are demoh5trated throu8h regular evaluion of the services and Informal and ad-hoc feedback from members. their famllles. and members of the public. The puipose d5 not lead to hami. The only private benefft flowing from our purpose Is related to Ministers, Mlsslonaries, Deaconesses. Irlsh M155ion Workers and lay A8ents who r1Ve benefits a$ 3 reyjlt of their hoJdln8 office or employment. However, this is incidental and necessary In order to further our charllable purpose. There are no other prlvate benefits. The benÈfitiades of thls purpose are members. thèir famlmes. other individuals that the Presbyteilan Churth in Ireland is In direct and Indlrettcontact wSth, thecommunityiA whlch pastoral servke$a prowded and othercommunltlesthroughout Northern Ireland, the Republlc of Ireland, and worldwide which benefit from our en8a8ement with and support for both Chrlstian and other secular organisatlons. chaiities. and indNidual rnen*)ets of the public. The KSrk Session ha5 had re83rd tothecharitycommisslon's pubmc benefft re9utyement statut0ry8u1dan. FINcIAL AEVIEW The congregation's maln source of income Is members. contributions throu8h the Weekly Freewlll Offerin8. The were 469 contrlbutlng families during the year1447 in prevrous year. 20211 donatin8 a total of £3517821£323,929 in previous year, 20211 Total income of the congregatlon durlngthEye¥ was £825.613 compared to £826.396 In the prthflousyear. Total expendlture in the year ended 31 December 2022 was £83351412021.. E716,302). RESPONSIBIUTIES IN R£SPEcfoF FININCL4LSTATEMENTS The Trustees are responslbtefor preparln8 theAnnual Report and the fi¢1?1 ststements in accOaTh with appllcable lèw and Unlted Kln8dom GeneraltyAccepted Accountln8 Practice. The Tru5teEs are requlred to prepafe financial statements for th financial year which give a tfue and fair view of the state of affairs of the con8regations and the ffftancial actIVleS for thatyear. In preparinB the financial statsments the Trustees ore required to= Selert suStable a¢couniin8 polldesand then applythem consistentty. Make judgements and estimates that are reasonable and prudenL Prepare thefinan¢ialstatementsonthegrAn8concemba5is unlessit blnapproprtate to pre5umethatthe funds will c¢)ntlnue in operniion.
an HIGH KIRK BALLYMÉNA CONGREGATION OF THE PRESBYTEAIAN CHURCH IN IRELAND TRU5TEESANNUAL REPORT {conVd) The Trustees are responyble for keeprn8 adequate accountirE records that are sufficlent to show and explain the fund5 transactions and disdose with reawnable accuracyat anytimethefinancial poytion ofthe congregations and enablethem to ensure that the financial statements comply wth the Statement of Ilecommended Prattl -Accountin8 and Reportir78 by Charities11 January 2015r. They are also responsible for safeguardirt8 the a55ets of the congregation and hence fortaklng reasonabte steps for the preveniion and detertion of fraud and thher Srre8ularities. GOINGCONCERN The activitlesof the conBregation are dependenlon OV8OiDB conttknrtions fiom its members. ThÈ Trusteès are of the opinion that the congregaiion has suffiaent resources at the date of approval of these financial stements to meet commltments which will arise in the year from the date of signing Ihis report and subject to the continuing support from members to fund on an ongoing baslsthe corv8regatiorfs current auryibes KJ otherffinarlal tommitments. AESERVES POUCY The Trustees have con5idEred the level of untritted reserves that It Is appropriate to hold tskln8 account of current and ongoing ¢ommlrments. Ag a faith-based orBanLsalon the Tnlstees are of the oplnlon that the rnembèts of the congregation provide finance for the lurtherlng of Chrisys kin8dom and as such expeci the Trvstees to hold a mlnlmum of reserves. The Trustees a comfortable with this expectation but will contlt)ue to review such a pdlcyln Ilght of reg)onsibilities for the staff within their employ. The current pollcy t5 subject to re¥lew in lune 2023. IIISK AEVIEW A review of major rlsks has been undertaken bytheTnJstees systemsand prtKedures implemented to manage identified rlsks. The principal risks are on relation to the likelihood of reputatimal dama8e and financial risks associated with the expectation of on8olnq financial SUFVOrt from members. These risks are mitigated by the Twstees. and ihe Congregational Committee. reBularly monitorin8 the various actlvitles of the congre8ation at srated meetings and by encouraglng membws in their regular 8lvlng. The use of one principal bank actount and ¢er$l8ht from the finance commirree enables such risk manaBement to be approprlèlely managed. Approve(I the KlrkSwSon at a mttfjn8 on 18 May 2023 and s18ned on its behalf by. Rev NA Cameron MrG McQuoid Trustee Trustee
an HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAIID INOEPENDE14T AUOITOWS REPORT TO THE TRUStEES OF HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYfERIAt4 CIIURCH IN IRELAND nlon We have audited the financial statements of High 1rk Ballena Congregation of the p$bYteran thurch in Ireland (the 'charitV) for the year ended 31 December 2022 which comprise the statement of finanrial activities. statements of finarKlal P055tion, ststement of ¢a5h flows and thè rÈlated notes. inchjding a 5umrnary of significant accounting policies. The financial reporting framework that has been applied in thelr preparation is applicable law and United Kingdom AccountiT18 Standards. Including FR$ 102 The Financial Reportin8 Standard applicable in the UK and Republ1¢ of Ireland (United Klngdom General Accepted Accountin8 Practi1. This report is made Sole to the chariws membews. as a body. in accordatKe ¥&ith section 65 of the Charfties Att (Northern Irelandl 2022. Our audit work has beeft urtdertaken so that we mght stste to the charitrfs berS those mallets we are reqvlred to state to them in an auditorfs report and for other purpose. To the fullest extent permitted by law, we do not accept or a55ume Tesponsibiltyto arbyone otherthan the charityand thetharitvs members asa for ouraudit worl for this Port, or the opinions we have formed. In ouroplnlon the finandal statements.. Glve a true and tslr vlew of the state of the ¢hariVs affaSrs ès at 31 December 2022 and of Its incoming resources anil appli¢ation of resources. indudlng Its income arKI expenditure. for ihe year then ended- Have been properly prered In attOrdan wtth Unr<ed fingdom Generallykcepted Accounting Prartke: Have been pPared In accordance with the requirementsof CharitiesLt (Northem Ireland) 2022. Baslsfor Onlon We conducted our audit in attordante with Intematlonal Standards on Auditing IUKI IUKII and applleable law. ¢)Jr responsibiliiies under Ihose stsndards are further described in the audiiorfs responsibilities for the audit of the financlal statements section of our report. We are Independent of the charity in accordance with the ethiral quirements th are relevant to ourauditof thefinanclal statements Fnthe UL indudin8the FRCS Ethical Standard, andwe havefulfilled our other ethical iesponsibilities In accordae wlth these requirernents. We belleve that the alIt evvjence we have obtained Is 5ufficlent and approprlate to provide ) ba51s for our opinion. In audSting the fiftanclal statements, we have wncluded that the trus5 use of the golng concern basls of accounting in the preparation oFfinanclal statements 15 apwoprfate. Based on theworkwe have performed. we have not tdentihed any material uncertslnties relaling to eventsor condiilonsthaL Indlvldualty orcollertlvefy. maycast dovbt on the chartvs abilltyto Continue as a801ngconrn ftsr a period ofat least tr1ve months from when the ffinanclal statements are authorlsed for use. OurrespoFbsibilÉtie5 andthe responsibilitlesofthetntswith rewtto8oin8corKern arede5cribed inthe relevantsections of this report. Otherlnform•tlon The other Information comprfses the Infomiallon included in the annual report other than the flnancial statements and our audltorfs report thereon. The trustees are responsSble fortheother knfomiation. Ouropinlon on the firtancial ststemenis does nol covertheotherlnforn)ation and, ep1 to theextentothepwiseexplicitlystated1nourF)Ort. wedo notexpress anyform of assurance concluslon thereon. In connection with our audr¢ of the financial statements. our respoAsibility 15 to read the other information and, in doing $0. consider whetherthe other inforrnatK)n Is materrally inconsi5tentwith thefiTrancK41 ststements orour knowbed8e obtained in the audlt or othenwise appears to be materially mlsxated. If we identify such material rncon5iStenoes or aprent material misstatements, we are requlred to determine whether there is • rnaterial missiaternent in the fInCIal statements or a materlal mlsstatementofthe other information. If, based ontheworkwe haveperfomied. weconclLKJethatthere Isa material mi55tstement of thi5 Otherinfomtstion, we a required to rert that fact. We have nothin8 to report in this regard.
an HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND 114DEPENDE14T AUDrroiYs REPORTTO THE TRUSTEES OF HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBfiERIAN CHURCH IN IRELAND {conVd) Mattets on whkhv•are requlredto rewttyexeptl In the IIEht of the knowledge and understanding of the tharity and its envir(Kvnent obtstned in the course of the audlL we have not identified material misstatements in the trusted rerANt. We havè nothing to report in Tespect of the following miers In relaticffl to whKh the Charltle5 Art (Northem Ireland) 2022 requires us to report to you if. our opinion= The infoTrnion given wlthetrustee report is inconsistent in anymaterial respect with thefinancial statements,. OT Adequate accountln8 records have not been kew. or Thefinandal statements are not agreerrnt withthe acctyJntirErecords and returns. or We have not e1ved all the InforThtion and explanattonswe require forour audit. As explalned more fully In the trv5tees' responsibilitles statemenL the trvrtees are responslble fr¥r the PTeparatlorb of the fin3nclal statements and for bein8 satiled that they 8ive a true and far view. 3nd for such intem•l contr¢1 as the trustees determlne is neCeSry to enable the preparatlon of financial statements that are free from material mlsstaiernent, whether due to fraud or error. In preparln8 the financial staternents. the trustees are responsibfe for assessin8 the charitl5 ability to continue as a going oncern, disdosing, as appltcable. mattels related to 8olng conrn and usin8 the 80ing ncern basis of a¢¢ounting unles5 the trustees either Intend to IKJuldate the charity orto cease opwatlons. or have no realistic altematlve but to do so. Audltorfs responslbllttlesforthe audlt of thefinandal stemerrts Our objectives are to obtain reasonable assuran about wthether the finandal statements as a whole a free from materlal misstatement, whether duetofraud or error. and i015sue an 3uditorfs report that includesour oynion. Reasonableassurance Is a high level of assurance but Is not a euarantee thai an audlt conducted in accordance with ISAS IUKI will always detect a material mlssiaiement when it exist5. Misstatements can adse from Iraud or error and are consldered matefial if. indlvSdvally or In the aEere8ate, they could reasonably be experted ¢0 influence the economic decJsit)ns of users taken on the basis of thege financial statements. As part of an audlt in accordance wlth IUK). exer¢i5e professlonal ludlement and malntain professlonal $pticISM throu8hoLrtthe audr(. We a15Q: Identlfy and assess the risks of materfa rniSSiaterw)t of the financial stemertS. f*thether due to fraud or error. destgn 8nd perform audlt proU5 resnSe to those risks. and obtain audit evidence that is sufflclent and appropriateto provide a basisforouropinion. The rlskof notdetectin8a material misstaternentresulting from fraud Is hl8her than for one re5ultin8 from error. as fvaud may invofve collusion. for8ery, intentlonal omi55ions, mlsrepresefttstions. or the override of intemal control. Obtaln an undWst1fi8 01 internal control relevant to the audit in order to design audit prttedures that are appropriate in the drCUm5tart. but not for the purpose of expressln8 an opinion on the effectiveness of the Intemal cofttro]. Evaluate ihe appropriateness of accounting polloes used and the reasonableness of CountIng e5tirnates and related disclosures made bythe rrusEees. Conclude on the appropriateness of the trusteeg use of the going concern basis of accountin8 and. based on the audlt evidence obtalned. whether a material unn¥lnty exists lated to events or conditlons that may cast significart doubt on the tharivs abilty to Contne a5 a going conwn. If we conclude that a materlal uncertaiiity exlsts. weare requlred todrawattention inowauditorfs reporttothe related disclosuresin the financial 5tatemerts or. if such dI105re$ are Inadequate. to n7odify our opinron. Our condu05 are based on the audit ÈV4dente obtsined upto date of our auditorfs report. However. future events or wndition5 may ouse the charityto cease to continue as a goingconcem.
an HIGH KIRK BAiLYMENA CONGREGATION OF THE PRESThRIAN CHURCH IN IREIAND INDEPÉNDENT AUDTFORS REPORTTO THE TRUSTEES OF HIGH KIRK BAILYMENA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (convd) Evaluate the overall pre5entatlon. structure. arml content of the finandal ststemerts, including the disclosures. aftd whether the financial 5taternents pre$efit the vnderlw'ng transactions and events tn a manner that achieve5 falr psental10n. We comm(Jnicate with those charged with 80Veman regar(thn& other rnattew5. the planned scope and tirning of the audit and significant audrt findln8s. Induding anYBKant deficiendes In internal control th we identify durin8 our audit. Use of ourreport Thls report is made soleEyto thecharrtVstrustee¥ as a body. in CordanceAth Part 4 of the Charities Ikcountsand Reports) Regulations (Northem I13nd) 2015. Our audit work has been undertaken so that we miEht state to the charws trustees those matters we are required tostate to them inanauditorfs reportand fornootherpufpo.TothefiJlkstextent permTrtted bylaw, we do n¢)t accept or assume responsibility to anyone other than the tharity and thè tharitrf5 trustees ès a body. for our audltwori for this reporL orfoT the oplnlon5 VIE have fomie(l. Innegan Senlorstatutoryaudlt Forand on behalf of Potter Flnne8an Llmlt•d Unlt 25 The Courtyard Business Pa 190 Galgorm Road Ballymena Co Antrlm BT42 IHL 18 May 2023
an HIGH KIRK ULLYMENA CONGREGATKIN OF7HE PRES8AtrI CHURCH 14 IREiAND FOR THE YEAR ENDED31 DEmBEfi 21Y22 Re5tr1cted Funds Totsl Fund5 rotal Funds 2Qi Funds ()on3tions and legacies CharStabltr attivllles Other tradin8 activities Investments Other income Total 450.869 6,278 298,238 69.778 749,107 76,056 749,314 76,554 450 450 443 85 826,396 457,147 368,466 825.613 Eyndlture on: Raising funds Charitable adivitie5 Other expenditu Total 4.460 438.476 390.578 829.054 716,302 442.936 14.211 127.3251 {13.114) 3S.578 122.1121 27.325 5,213 833,514 17.9011 716,302 110.094 Net Incomellexpenditurel Transfers between funds Net movemenl in funds 17,9011 110,094 RecorKillatlon of funds: Total funds brought fonvard Total funds carrled fonvèrd 180,126 167.012 1110.034 2.115,247 2,29J.160 2,282,259 2,180,066 2,290,160 io
an • HIGH KIRK BALLIMEt4ACONGREGATION OFTHE PRES81 CHUROI IN IREiANO ASAT31 DECEMBER 2Q2 Totsl Funds Totsl Funds 2021 Funds Funds Flxed assets: Tan8ible assets Investments Total fixedassets 37.308 17W3 L941.612 4.108 l945.720 1,978.920 21.981 2.0.1 2.123.680 4.070 2.127.750 Debtors Cash at bank and in hand Totsl currentassets 85,939 47.046 132.985 49.150 12L184 170,334 135,089 168.230 303,319 140,540 368,655 509.195 Uabllltle&' Credltors". amounts falling (kn withln one ye 121.154) (21.961) 1346.7851 111.831 169,527 281,3S8 162,410 Total assets less ojrrent IlabHltles 167.012 2.115.247 2,282,259 2,29D,160 Creditors: amounts falllri8 due afterone year 17 T<)tal netassets 167A112 1115247 82,259 Fundsof the thadty Restricted fvnd5 Vnre5tricted funds Total charltyfvnds 2.115,247 2,115.247 167,012 2,110,034 180,126 2,2sX).160 167,012 I6712 2,IIS 247 Approved f the Kirk se10Th ata rneetlng on 18 May 2023 and si8ned on its behalf . A Cameron MrG MCQ[[d Trustee Ttee li
an HIGH KIAK ULLYMENA CONGREGAMON OFThE PRESBYTERIAN CHURCH IN IRELAND ATEMEtITOFCASH FLOWS FOR THE YEARENDED 31DECEMBER 2022 2022 2021 Net Incomel{Expenditurel Adjustments to reconole netlncome/{expenditureJ tonet coshflow5from operotlng activlties Depreciation of tan8ible flxed assets Net ffinan cosis Oncreaselldecfease in inve5tmerrts Ilncreaselldecrea5e in debtors Increase/ldecreasel in creditors Net cash Inllthvfrom apertlnga(thltS I7,1) 110,094 151,340 14501 117,9111 5,451 7,176 137.705 150,673 1443) 17.7721 658 253.210 Irhwin8 artIleS Interest received Payments to acquire tanglble tixed assets Net ¢ash Inflow from Investu athlues 450 16,5801 16 1301 14.162 113.7191 FITrandn8aCtles Interest paid New lon8-term loans Repayment of long-term loans Net cash Inflowl{outh¢MI from finKln8athk]e5 332.¢XKJI I332.Cl 1163.(KM) 1163.1kn)1 Net Increa(der1eI In cash and osh ewlYdl•nts Cash and cash eqvlvalents at i January Cash andcash eqtJl¥alentsat 31 t)eCemr 12CI),4251 368,655 168,230 76,491 292,164 368,655 12
an HIGH KIRK BALLYMENA CONGRECATION (THE PPESBThAN CHURCH Ihl IREiAt40 NOTESTOThEACCOUNIS The financ stements have been prepared In attordance wth applkable a¢¢ounting standardk While cornpllan wlth Statemènt of Recommended Prartice Accountln8 and aeportlng by Charities IFRS1021 15 nol mandatory account of the guidanry contained therein has been tsken in the preparation ofthese Kcounts. The financi41 statements have been prepxed ¥nderthe hlstorlcal tost conwntkn except for In¥estfftrtasset8 whith are shown * market value. The finanoal statements include all tronsartlong, assets. and liabllltles forwhich thecongrwtlon Is responsible in law. They do not Include the accounts of churth groups th owe thelr affiliaticw) to abwther b, nor tkn5e that are informal gatherin8s of church members. FUNDACCOUNn146 Endowrnent fijnds are funds. the capltsl of wthich must be retsined elther permanently or at the congr4lorfs discretion; the Incomederived from theendowment Isto b2 used eltheras restrlrted or unrestricted Income hjnds depend11 uponthe purpose forwhlch the endowThnt wasestabjbhed in the Ilrst . Restrfcted funds comprlse l¥) incorne from endowmentswhich is to be expended onty on the restricted purposes intended by the donor and {bl reVene donatlons or grants for a speclfk c¢n8re8atloTral actl¥ity irtended by the donor. Whert these funds have unsp•ntbalances. Intereston theirpooled Inbvlment is apportlonedtothe indfvldual fundson an average b85iS. Unrestritted fvnds are income funds which are to be sptrt on the con8re8atiorfs general wPos Desi8n•ted lunds are general luniis set aside bythe con8regaUon for use inthefure. IPKOMING RESOIIRCES These are Iluded in the Ststement of FlnarKlal Actlvities1SoFAI when." The conBregatth becomesentitled to the resou The tnrtee5 arevirtuallycertaln they will recefveihe resources; and The monetsry value can be nwasured wilh suffident reliably. Where Incomln8 Tesources have rdated expenditwe las wlth lundrnislng Intomel the iwJmln8 resource5 and related expenditre are reported Voss In the SOFA. 6rnntsand don•tlons Grants and don are onty Inclthd inthe SoFAwhen the(olTe9akn has untorthional entitlenwnt to the reSOue Incoming resourcesfrom tax reclaims are lthed In the SOFA atthe same time as the 8fft to whith they relate. This only 5nduded in the SOFA once the related goods or s¢Thkes have been dellvered. fjlfts In klnd G7fts in klnd are accounted for at a reasonable estimate of thelrvaM*to the tharltyor theamount Irtualty realised. Glfts In nd for sale ordlstributSon are inckxled In theaccounts IS K¥tsonlywhen sold ordistributed bythe charity. Gifts In klnd for use bythe charityare Included in theSoFAas incomln8 resour¢es when receiwabfe. 13
an HIGH KIRK 8ALLYMEPIA CONGREGATICI OFTrE pRE[ERIAN CFWJRCH IN IRELW4D NOTESTOIHE ACCOUIIIS (0xdI 31 Detembw 2022 These are only induded In Incornireresources l¥rith an equlvalent amourt In resourtes expended) where the benefft to the charlty b reasonably quantffiable. measurable. and materlal. The rdlue placed on rew(¥$ 15 the estlmated valuè to the charityof the seryfj or facility recehred. Volunteerhelp The valueof anywolvntary help receb¥ed Is not StrKluded inthe a¢countsbut isdes¢ribed in ttThste annual TeporL Thls Is Included In the ac¢ounts when recelvable. In¥eslThnt4alns and losses Thls Includès ary8ain or loss on the Sa of iftvèstments and any 8alTh orknssTrsultin8from revaluSng InVestnt0 market value at the end of the year. EXPENOfWRE AND UABiunÉs Uablllty re¢oenit•on Uabilities afft reco8nlsed a5 soon as there Is a legal or ¢onstnxtive obljgatlon comnMttin8 the congregatSon to pay out resour These Include costs of the preparatlon and exawanation of statutoryattounts. costs of trustee meeting5 and cost of any leqal advlce to ttee5 on governance ca>nstriutlonal matter& Gr•nts¥Ath perfrymanL¥ a1¢10 Where the charfty 8tves a 8rant T41ith condltlons for Sts pgyrnent belng a spedlk level of seNice or output to be pro¥lded, such 8rnntsare onty rew8ni5ed in the SOFA onthe recipient of the 8rant has provlded tle specified 5eThlre oroutpul. Theseareonty reco8nlsed intheaccountswhen a commlth)ent hasbeen madeandthereare no condbtbnsto bemet rèlètlng tothe yantwhlch remain In the control of the Charfty. Suwrt costs IrKlude central It)n5 arKI have been allocatedto xtt¥ltycost¢atwrieson a bas15 conslstent wlth the use of resources. e.g.. allotatlng property cots byflooraTeas. or peropits, stsff costs bythe timespert and othercosts by their T4n8lble Nxed Awts TanBlble fixed assets for use by drIty. These afft capitaised rf they can be used lor rnOTe th&n one year. and cost at least £2.500. They are b?lued atcortor, Ifgffted. atthevalue to thEeharlty on recelpt. Depreciation Is recorded on all t8¢ble Ilxed assets than freehold laThl, at rates cakulated to Twffte off c05t le55 stimated resldual value, of each asset over its experted useful life as follows 8uildings r 50years Flxtures. fftt1r. and equlpmert -Lver 10 yea 14
an HIGH KIAK BALLYMENA CONGREGATION OF1 PRESBYfERL4N CWRCH IN IREL•2ID •• NOTESTOTHE ACCOU14TS (¢onVdl 31 Dember1022 lTrvestmentsarÈ quoted ona recnISed stock e¥than8ewevalued at m¥k£t¥alue attheyearend. Other investment assets are Included at trnstees, ISt estKnate of marketvalue. DONATIONSAND LEGAaES Total Fw#Y5 2022 Totsl Funds 2021 Funds Recorded 8b¥ing Loose ¢olle¢tlons Donations and wfts Gift Aid Le8acie5 and bequest 3S2.782 248.733 601.515 615.692 L(K)2 500 130,120 17,873 77,905 17.873 127,055 49,150 450 749.107 749314 . CHAftWA8 Acnvrnts Unrestrlcted Funds Totsl Funds Total Funds 2021 FuThJ5 Income from charitable activitles Fees from weddinlsand funera Grants 66.378 72.463 59.943 i( 16.511 76,554 193 6278 3,593 74056 OThER TRADING AcrivmES Unrestrlded Funds Tot81 Funds 2022 Totsl Funds 2021 nds Fundraisin8 events Lettlng of premises Trading income INVESIMEpirs Unrestrkted Funds Totsl Funth 2022 Totsl Funds 2021 Funds DeposSt lrterest General investment fvnds Property rents Other Investnnt InMe 412 412 153 443 15
an HIGH KIRK &4LLYMENA CONGREGATION OFTHE PRES8YtERL4NCHURQI r4 IREL•IID NOTESTOTHE ACCOUP4TS (wrfdl 31 Drnbel 2022 6. tYniÉR INCOME Totsl Fund5 2022 Total Funds 2021 Funds Other Income 85 85 RAISING FUNDS Restrlcted Fund5 Total Furbd5 2022 Totsl Funds P*VO envelope5 Fundralsirrf events CHARffA8LE ACnVffES Unrestiiaed Funds Totsl Funds 2022 Totsl Funds 2021 Funds General AssemblyAssessments Presbyteryfee5 Mlnlstry and supportskff cos Con8re8atkonal runnln8 expenses Donationsto Missions & ¢haritie5 Governance wsts 20,049 20.049 1.696 20.224 296.464 IISA14 715 4,138 438,476 44619 207.381 136.578 314.438 258.616 117,291 3,663 716302 322.795 137,293 4.138 829P54 390578 OThEft EXPENDMJRE UnrestrlLted Funds Total Funds 2022 Totsl Funds 2021 Funds Loan interest 16
HIGH KIRK &ILLYMENA CONGREGATION (%THE pr4EsBy CHURCH IN IREiAtr4D NOTESTOTHEACCOUPits (tonvd) I EMPLOYEES 20Zi Wa8es and Salarles Sodal Securlty Costs Pen51on contributions 240.432 11.916 210.975 3.761 r4uMberotemployees The average nurnberofemployeesdurln¥ the year were 2022 A¥era8e number of empk>yees 16 14 11. PEPISION COSTS The ministerof thecOngrogat isa rntmber ol Ihe Presbyterlan Ctr¥Jrth In Ireland Penon Scheme121MJ91. Thbs Is a scheme operated by the Presbyteri•n Church In Ireland, a separate re8lstered charlty. The congregation pays an a5sessmert to the Pre$berIaft Chufth in Ireland equivalent to the employerfs pen51on contrlbutbon foF the Stheme and based oft ihe stipend paid to the minister. The Presbyterfan Church In Irdand Penslon Scheme120091 Is a funded Scheme of the dèfined benefit typt. prowding defined befteffts based on career a¥eraged revalued salary. The Scheme has ets held In a separntely dmlnlsteredfvnd rnanaged by¥ board of tntstees. The Prtsbyterianawrch and theSchemeTwstees haveagreeda funding plan to ensure the scheme is sufficiently funded to meet current and future obllwlons. A fornial schedule of contributions was drawn up on 2S November 2015 whereby the Presbyterlanchurch agreed to payfrom 31 December 2015 contrlbuttons of 24% of penslorkable salarles to cthr the accrual of beneffts for future sernice, expen$4 the cost of Insur1 death In servlce beneffts and funding the scheme deficit. The contrlbutlons made bythecon8rWlon durln8the yearwere 2022 Contrlbuuons IL379 11.128 The ¢onyeBation operates a defined pension Contribution polic¥for Its employees. The scheme and its assets are held byan Independe$•m• m•nè8er.The peTrsionth•rge represents thecmtrlbutionsduefrDm thecongiegion durlngthèyear. Contrlbutlons 3,761 17
Presbyter an HIGH KIRK BALLYMENACONGREG4TION OF THE PRESBYfERIAN CHUACH IN IIIEiAPID NOTESTOTHEACCOUIITS Iconvdl 31 December 2022 IZ. YAMGIBLE FIXEDASSETS Churth & hal FIxiuM ffttln8s& equlpment COSTOR VALtMTIOM At l January 2022 Addltlons DIspOlS At 31 December 2022 6.73&674 468.659 65,272 7.271605 7x674 71JS2 7.279.185 DEPRECIATION At ljanuary 2022 Char8e for the year Ellminated on disposal At 31 December 2022 4.990.377 134.775 131,195 9.374 27,353 7,191 5,148.92S 151.340 5125.152 5300265 NEf BOOKVALUE At 31 December 2022 At 310ecember 2021 1.978 2,124680 L718297 3a7,464 37,919 Beqests PCI General Ibwestment 4,108 17.873 21,981 4070 4M70 14 DEBTORS 2021 Gft ald re)Verab Prepayments IZ7.055 8,034 135m 130.120 10,420 140,540 15. CASH AT BANKAND IN HAND Danske ChaT•tyA¢count Danske Investh*nt Ac¢ount 168.230 368ffi55 655 18
an HIGH KIRK BALLYMENACONGREGATla¥ OFTHE PRESBYfERlPt4 CHURCtrI IN IRELAND WOTESTOTHE ACCOUNTS Iconed) 31 December Xk12 I& CAEorroRS:amou¥ts wlthln one ye 2021 2021 Creditors PAYE Ilabllity Accruals Interestfree loansfrom mernbers 11.542 3,054 6.731 337,CQO 346.785 4.915 2L961 17. aiEOITOR&" •M¢)unts f•lllrydu• afterone 2021 Interest free loansfrom members 8ank loan due <1 year I& FUND BALANCES Uhrestricted Fuh 2021 Genernl fvnd 167,012 1671112 180.126 180.126 2022 2021 Property Fund One Mlsslon One Mlssion Local Unlted Appeal 8equests eenew)lent Fund pw Youth & Children's Fund Pre-school Students Bursary Moder8toTsApwl World De¥elopmentAppeal Orphan & thildreTr's ScKlety 2.017,238 41,353 2,021.475 30.284 17,4% 4,108 714 L819 15.016 4,070 1.750 614 23.323 27.951 130 21 4.530 1.158 ZJ15k47 7,599 1,145 110,034 19
HIGH KIRK &41LYMENACONGIIEGAII&N OFTHE PRESBYfERIAN CHiMiCH IN IIIELAND b•lanre batsrKe General fund 180.126 IW126 457.147 457J47 1442,936 127,325} 127JZ51 167.012 167.0 Property Fund One MI10 One Mlsslon Local Unlted Appeal Bequests Benevolent nd 2,021,475 30,284 143,165 99,829 11,798 1147.4021 188.310) 111.165) 130.0161 UJ17,238 41,353 {4SOI 16331 15.016 4.070 J.750 614 17A96 4.108 1714 I19 38 15361 (1.5COI (33,5401 156,880) (1301 {12.3551 (7,S991 11,1451 1390 L705 IL298 51,188 1,487 12,376 4,530 1,158 368A66 Youth & ChIldrtS Fund Pre-5th001 StLtdents 8ursary Moderatorfs Appeal World Development Appe41 Chlldren'$ society 21.242 27.951 23.323 IA87 zi 4,530 1,158 IIIS247 7,599 1,145 2,IIOm4 Z7J25 Total 2290,160 825,613 I83314} 1.282259 l& Rel•ttd P*rtyTr4nsa¢ Rev Norman Cameron Is a Trustee and recelved renUMer0 of £47,411 12021: £46.368) and pensbn contribution5 of £11,37912021: £11,128) through PCI with £6.38212021: £6.242} elpenses belng pold bythe thuth. Mr Kelth M¢llroy Is a Tnjstee and was pald £0 (Z021: £15W8) and pen51on contrlbutions of £012021: £3511 by the church. Kelth Mcllroy ceased employment in Au8ust 2021. DrPhilip Mccartneyand MrGordon Mont8omery4reTrvstees andare alsodlrettorsofMCCComputersLtd. MCC Comwiler5 Itd was pald £7.32012021: £4.0161 in respert of ser¥ke5 pro¥ided durirgtheyear. 20