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