BALLYARNErr CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Reglstered Charlty in Northern Ireland (NIC105579)
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements forthe year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Ballyarnett con8re8ation of the Presbyterian Church in Ireland Racecourse Road Londonderry BT48 8NF Registered Charity in Northern Ireland (NIC105579) CHARITY TRUSTEES The Charlty Trustees who served durin8 the year or who were trustees at the date of thls report were Rev Alastair Rosborough Mr Matt Cole {ret'd 3/512022) Mr William Duncan Mr Jonathan Lyttle Mr Ken McLean Mr Robert Mltchell Ms Anne Neill Mrs Sandra Spaln PRINCIPAL OFFICE BEARERS Mlnlster Clerk of Session Treasurer Rev Alastair Rosborough Vacant Mrjoe Barber INDEPENDENT EXAMINER McGroarty Mccafferty & Company Ltd 2 Carlisle Road Derry BT48 6JX
BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT BANKERS Ulster Bank Limited Culmore Road Branch Da Vlncl Complex Culmore Road Londonderry BT48 8JB SOLICITORS Babln8tons Solicitors 9 Llmavady Road Londonderry BT47 6JU
BALLyARNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRucfuRE AND MANAGEMENT The Kirk Sesslon The charity trustees of the congre8ation are the members of Its Kirk Session. Under the con8regation's governing document, The Code, the book of the constitution and government of the Presbyterlan Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place In the congregation and seeks to further the contrlbutlon of the Church to Christian witness and servlce in the local community. The Kirk Sesslons has delegated to Its Congre8atlonal Committee the temporal affairs of the con8regatlon Includlng admlnlsterlng all funds and property belonging to the con8regation. Members of the Klrk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordalned mlnlster and the ruling elders of the congregations. All members are entitled to propose, speak and exerclse 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 meetlngs of the Kirk session are held five tlmes a year. To be chosen for the office of the eldershlp In the congregation a person must be a votlng member and a re8ular attendant on its ordlnances. The selertion of those proposed to be called to the office can be either by the congregatlon or by the Kirk Session. Members are elected If they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibillty of a Presbytery which superlntends generally the spiritual and temporal affairs of the con8regations assigned to It by the General Assembly of the Presbyterian Church in Ireland. Ballyarnett congregation of the Presbyterian Church has been assigned to the Derry and Done8al Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of con8regations assigned to It by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Sesslon of the congregatlon.
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General Assembly Is the supreme court of the Church, representlng in one body the whole Church and acting as its supreme legislative, administration and Judlclal authority, in dealinE With all matters brought before It. The General Assembly is normally constltuted during the first week in June for worship and to conduct its buslness, At the end of its business, it is dissolved. The membershlp of the General Assembly consists mainly of the actlve mlnlsters of each congregation, retired minsters and a representative elder appolnted by the Kirk Session of each congregatlon. DESCRIPTION AND PURPOSE The charitable purpose of the congregatlon Is the advancement of religion. Ballyarnett congregatlon of the Presbyterian Church is a con8re8ation of the Presbyterian Church in Ireland. The Presbyterian Church In Ireland, as a Reformed Church within the wider body of Christ is 8rounded In the Scriptures, and exist5 to love and honour God through falth 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 congregatlon's mission purpose is by the grace of God, to help people of all ages becomefully devotedfollowers of Jesus Chrlst. Our vlslon Is, by the grace of God, to be L7n inclusive, welcoming community of Christ's people of all ages, whlch.. is Increaslngly characterised by love for God, and lave and concern for others,. is committed to the historic Chrlstlan gospel as revealed in the Bible,. is relevant to people of thls tlme and place. The congregatlon alms to Ilve out its Mission and Vision as a family of God's people by belng.. A Covenant Community.. where our relL7tlonshlps are rooted in the promises of God by livingfaithfully toward him and toward one another An Intergenerational Community.. where adults Intentlonally take the lead to engage with, encourage and nurture younger members to moturlty In Chrlst. An Outward looking Community.. where we wont the blesslngs of God that belong to us in the gospel to become blesslngs for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Blble Is the supreme authority over all we do, and that the Westmlnster Confession of Fuith, olong with the Larger ond Shorter Catechisms set out what we understond the Bible teaches on key matters of Christian faith and practice.
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several 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 con8regation holds occaslonal blble study meetln8s and has a wlde range of or8anlsations including Sunday School Badminton Club Danclng Club Bowling Club Presbyterian Women Group ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The con8regatlon normally meets for worship each Sunday at 12.00pm. On occasion a Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular servlces durlng the year we acknowledged God's gift of new life at O Sacraments of Baptlsm, we conducted 2 marrlage servlces and 8ave thanks for faithful services and sought to comfort those who had been bereaved durlng the year. At 31 December 2022 there were 227 communicant members, and 122 families connected with the congregatlon. The average weekly attendance at morning worshlp15 45. Pastoral care Members of the congregatlon who are unable to attend church due to slckness or age are vislted on a re8ular basls by the minister, elders or by one of the con8re8atlon's pastoral visitors. Mlsslon and outreach At a local level the con8re8atlon's local mission and outreach includes donatlons to external mlsslons and agencies, such as Christlan Ald, NSPCC and the Foyle Hospice.
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 provldes flnancial 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 runnlng costs of Unlon Theological College, the Church's training colle8e for minlstry students, and financially supports congre8ation in the areas of worship, discipleship, global mission, outreach, leadershlp and pastoral care. The con8regatlon also contributes to the denomlnatlons annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congre8ation was represented at the regular meetings of Presbytery by our mlnlster and / or one of the elders. This provldes an important link between the congregatlons and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meetlng of the General Assembly of the Presbyterlan Church in Ireland held in Assembly BulldlnES, Belfast, in June, Property Conslsts of Meetinghouse and Sexton's house11848), Hall (1961) and Manse (purchased 2018). Organisations Badmlnton Club meets on Tuesday mornlngs. Bowlin8 Club meets on Tuesday evenings. Dancing Club meets on the flrst and third Wednesday evenlngs each month. PW Group meets on the last Wednesday evening each month. Volunteers The Trustees wish to acknowledge their deep appreclatlon of those who 8ive freely of thelr tlme by servlng on committees and helplng with organisations and other church activities.
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by provlding beneflt to its members and the general public by making known the Chrlstlan Gospel of the Lord Jesus Christ through the advancement of reli8ion. The dlrect benefits which flow from the purposes of the Church include the gaining of an understanding in Christian bellefs as set out in the Bible and in the Church's subordlnate standards (the Westmlnster Confession of Falth and the Shorter and Larger Catechisms) leadin8 to spiritual and moral development and opportunities for response to Bible teachlng. In turn, thls framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (Includlng the sick, disabled and bereaved). Generally, the above benefits are delivered locally by con8regatlons and thelr members or are facllltated through presbyteries or are organised and dellvered 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 advertlsement, websites, and Social media or In other ways, The beneflts are demonstrated through regular evaluatlon of the servlces and Informal and ad-hoc feedback from members, thelr famllles, and members of the public, The purpose does not lead to harm. The only private benefit flowin8 from our purpose Is related to Mlnlsters, Mlssionaries, Deacone55es, Irish Mission workers and Lay Agents who receive benefits as a result of thelr holding office or employment. However, thls Is Incldental and necessary in orderto further our charitable purpose. There are no other private benefits. The beneflclarles of thls purpose are members, their families, other indlvlduals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provlded and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide whlch beneflt from our engagement with and support for both Christian and other Secular organlsatlons, charities and individual members of the publlc. The Klrk Session has had regard to the Charlty Commlssions Public benefit requirement statutory guidance.
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregatlon's main source of income is members, contributions through the Weekly Freewlll Offerlng. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responslble for preparing the annual report and the flnancial statements of the congregation in accordance with applicable law and generally accepted accountlng practice. As the con8regation's total income does not exceed £250,000, the Trustees have elected under Sectlon 64{3) of the Charltles Act (Northern Ireland) 208 to prepare a receipts and payment account and statement of assets and liabilities. The Trustees are responsible for keeping adequate accountin8 records that are sufflcient to show and explain the congregatlon's transactlons and disclose with reasonable accuracy at any time its financlal posltlon. 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 1st October 2024 and 518ned on its behalf by
INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of the charity forthe year ended 31 December 2022, which are set out on pages 12 to 19. Respectlve responsibilltles of charity members and examlner As the charity's members you are responslble forthe preparation of the accounts in accordance with the Charltles Act (Northern Ireland) 2008. It is ou r responslbility to: examine the accounts under Section 65 of the Charities Act. follow the procedures laid down in the general dlrectlons given by the Commission under Section 65(91 (b) of the Charities Act; state whether partlcular matters have come to our attention. Basis of Independent examiner's report We have examined your charlty accounts as required under Sectlon 65 of the Charities Act and our examlnation was carried out In accordance with the 8eneral dlrectlons Elven by the Charity Commission for Northern Ireland under Sectlon 65 (9){b) of the Charities Act. Our examinatlon Included a review of the accountlng records kept by the charity and a comparison of the accounts presented with those records. It also included conslderations of any unusual Items or disclosures in the accounts, and seeklnE explanatlon from you as charlty members concerning any such matters. Our role is to state whether any material matters have come to our attention glvlng 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 accountlng records. 3. That the accounts do not comply with the accountlng requirements of the Charities Act. 4. That there Is further informatlon needed for a proper understanding of the accounts to be reached. 10
Independent Examiner's Statement We have completed our examination and have no concerns in respect of the matters 1- 4 listed above and, in connection with the following Directions of the Charity Commission Northern Ireland; we have found no matters that require drawing to your attention. McGroarty Mc afferty & Compan Ltd Accountants and Tax Consultants 2 Carlisle Terrace Derry BT48 6JX Date: 1st October 2024 11
BALLYARNErr CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2022 i Note Total Funds Funds Funds Recelpts Donations and le8acies Charitable activities Other trading activities Investment Income Other 34024 5691 2447 39715 2447 31 38 39262 8690 47952 1 Sale of investments Sale of fixed assets Loans Received Total Recelpts 39262 8690 47952 1 Payments Ralsin8 funds Charitable activities Investment costs Other 52403 1 55954 52403 3551 1 55954 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 55954 Net receipts Transfers between funds (13141) 21182 5139 (8002) 1 (21182) Net movement in funds Funds brought forward 8041 1 37314 5139 21191 (21182) 65135 (8002) .j........................_.-.__....... 123640 Funds carried forward 45355 26330 43953 115638 12
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted , Endowment Funds Funds Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 37314 8041 65135 j21182) 123640 {8002) Bank and Cash at end of year 115638 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 69563 2122 Other Assets Fixed Assets- Note 10 Church Premlses Fixtures, Fittings & Equipment i/eh icles Investments- Note 11 i Glft Aid receivable on donations Enter details of any other assets 236680 236680 Liabilities Loans Enter details of any other Ilabllltles Other Approved by the Kirk Session at a meeting on I" October 2024 and signed on its behalf by 13
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the con8regatlon Is less than £250,000 the congregation have elected in accordance with the provlslons In The Charities {Accounts and Reports Re8ulations (Northern Ireland) 2015 to prepare its accounts on a recelpts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of whlch must be retalned either permanently or at the congregation's discretlon; 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 comprlse (al income from endowments which Is to be expended only on the restricted purposes intended by the donor and Ibl revenue donatlons or grants for a specific con8regational activity intended by the donor. Where these funds have unspent balances, interest on thelr pooled investment is apportioned to the Indlvldual funds on an average balance basis. Unrestricted funds are income funds whlch are to be spent on the con8re8ation's general purposes. Designated funds are general funds set aside by the con8regation for use In the future. DONATIONS AND LEGACIES l Unrestrlrted Funds Restrlcted Funds Endowment i Funds 2022 Recorded giving: Loose collections Donations and gifts ! Gift Aid Legacies and bequest 23909 23909 273 i 8648 6885 5691 6885 34024 5691 39715 1 14
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE AcfiviTIES Unrestricted Funds Restricted i Endowment Funds [.................. Funds Total i 2022 Income from charitable activities Fees from weddin85 and funerals I Fundraisin8 events Membership fees Grants 1218 1229 i 2447 2447 4. OTHER TRADING AcfiviTIES Unrestrlcted Funds Restricted Funds Endowment ,, Funds Total 2022 Letting of premises Tradlng Income 5207 5752 545 INVESTMENT INCOME Unrestricted Funds Restricted l Endowment Funds j Funds 2022 Deposit interest General Investment Fund Rent5 investment propertles Other investment income 31 38 31 38 15
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER INCOME Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2022 Insurance claims Other Income RAISING FUNDS Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2022 FWO envelopes Fundralslng events CHARITABLE ACTIVITIES Unrestrlcted Funds Total 2022 i Funds Funds General Assembly Assessments I Presbytery fees Ministry and support staff costs Con8re8ational runnlng expenses Donations to Missions and charities Governance costs 8923 8923 32560 9765 1 1155 325601 1643 1908 3063 52403 3551 i 55954 16
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER EXPENDITURE Unrestrlrted Funds Restricted Endowment Funds Funds Total 2022 Investment properties expenses 10. FIXED ASSETS The congre8ation owns the Church premlses sltuated at 22 Brldgewater,Londonderry and the a550ciated fixtures, fittin85, plant and machlnery. Cost Property Balance 01.01.22 236680 Addltlons Balance 31.12.22 236680 Depreciation Balance 0101.22 Charge Balance 31.12.22 NBV at 31.12.22 236680 11. EMPLOYEES The average number of employees durlng the year was l. 2022 Wages & salaries Social security Costs Pension 24271 2654 4909 31834 17
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 12. PENSION The minister of the congregation Is a member of the Presbyterlan Church In Ireland Penslon Scheme {2009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterlan Church In Ireland equivalent to the employer's pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterlan Church in Ireland Pension Scheme (2009) is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held In a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterlan Church agreed to pay from 31 December 2015 contrlbutions of 24Yo of pensionable salarles to cover the accrual of benefits for future Service, expenses, the cost of insuring death In service benefits and fundin8 the scheme deflclt. The contributions made by the congregation during the year were £4909.00. 18
BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 13. FUND BALANCES Fund Balance Recelpts I Payment , Surplus / Transfer at start .i....._........................................... (Deficit) Balance at end Unrestricted Funds Maln Account Memorlam Account 14682 1 22632 52403 (16098) 19766 25589 37314 39262 {13141) 21182 45355 Restrlcted Funds United Appeal Friendship Catering Presbyterlan Women Sunday School Select Sunday School Current Property Account Dance Badminton Bowling Club Choir Fund Girls Brigade Girls Brigade Deposit 3267 3267 1351 131 505 3320 240 11753 2361 53 1613 456 550 730 131 736 3320 82 10235 1993 12681 320 1547 162 29 158 1518 368 i 304 261 256 169 1521 456 581 730 31 21191 8690 3551 1 26330 Endowment Funds Investment Account 65135 (211821 43953 Total 123640 47952 55954 (8002) 115638 19