BALLYARNETT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Re8lStered Charlty In Northern Ireland {NIC105579)
BALLyARNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Finaniial Statements for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Ballyarnett congregation of the Presbyterian Church in Ireland Racecourse Road Londonderry BT48 8NF Re8lStered Charity in Northern Ireland {NIC1055791 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Alastair Rosborough Mr William Duncan Mr Jonathan Lyttle Mr Ken McLean Mr Robert Mitchell Iret'd 5/12/20231 Ms Aline Neill Mrs Sandra Spaln PRINCIPAL OFFICE BEARERS Minlster Clerk of Session Treasurer Rev Alastair Rosborough Vacant Mr Joe Barber INDEPENDENT EXAMINER McGroarty Mccafferty & Company Ltd 2 Carlisle Road Derry BT48 6JX
BALLYARNErr CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT BANKERS Ulster Bank Lirnited Culmore Road Branch Da Vinci Complex Culmore Road Londonderry BT48 8JB SOLICITORS Babington5 Sollcltors 9 Llmavady Road Londonderry BT47 6JU
BALLYARNErr CONGREGATION OF I-HE PRESBrfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRucfuRE AND MANAGEMENT The Kirk Sesslon The charlty trustees of the congregation are the members of its Kirk Session, Under the congregation'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 congregatlon and of persons not connected with any congregation who are within its bounds. It ensures pastoral care Is In place in the congregatlon and seeks to further the contribution of the Church to Christlan witness and service in the local cominunity. The Kirk Sessions has delegated to its Congregational Commlttee the temporal affairs of the congregation including administering all funds and property belonging to the can8regation. Members of the l<irk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. 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 de!iber3tive but only a castlng vote. Stated meetings of the Kirk sesslon are held five times a year. To be chosen for the office of the eldership in the congregatiori a person must be a voting member and 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 Klrk Session. Member5 are elected If they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland forin of governance the corporate oversight of a congregatlon is the responsibility of a Presbytery wliich supierintendr generally the spiritual and temporal affairs of the congregations assigned to it by the Genei'al Assenibly of tne Presbyterlan Church in Ireland. Ballyarnett congregation of the Presbyterian Church has bee.ti assigned to the Derry and Donegal Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery conslsts malnly of the actlve ministers of congregations assigned to it by the Gepieral Assembly, minsters who have retired from active duty and an elder Jppointed by tile Kirk JP.ssion ijf the consregation.
BALLYARNErr CONGREGATION OF T.4E PRECBYI"ERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) The General Assembly The General Assembly is the supreme court ot the Church, representing in one body the whole Church and actlng as its supreme leglslatlve, administration and judlcial authorityi in dealing with all matters brought before it. The General Assembly is normally constltuted during the first week in June for worship and to conduct its business. At the eiid of its bu<iness, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired mlnsters and a representative elder appointed by the Kirk Sebbinn of each coiigregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Ballyarnett congregation of the Presbyterian Church is a congre8atlon of the Presbyterian Church in Ireland. The Pre5byterlan Church in l*cland, as a Reformed Church within the wider body of Christ Is grounded In the Scriptures, and exlsts to love and honour God Ihrough falth In His Son and by the power of His spirit, and to enable her members to play their part in fulfilling G'Jod'5 mission to our world. The congregation's mission purpose is by the grace of God, to help people of all ages becomefully devotedfollowers of Jesus Christ. Our vision Is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which.. is increasingly charocterised by lovefor God, and love cynd concernfor others,. is commltted to the historic Christian gospel GS revealed in the Bible,. is relevant to people of thls time ond ploce. The congregation Gims to Ilve out Its Mlssion ond Vision as afGmily of God's people by belng.. A Covenant Community.. where our relationships are rooted In the promises of God by livingfaithfully toward him and toword one onother An IntergenerGtional Community.. where odults intentionolly toke the lead to engage with, encouroge and nurture younger inembers to maturlty In Christ. An Outward looking Community,. where we WGnt the blessings of God that belong to us In the gospel to become blessingsfor others beyond tkic bounds o}'our community. As a congregation of the Presbyterian Ckiurch in Irelu17d, we believe that the Bible is the supreme authority over oll we do, Gnd that the We<tminitpr Conftsssloii of Foith, olong with the Larger and Shorter Cotechisms set out what we undeistand the Bible teoches on key motters of ChristlGnfaith andproctice.
BALLYARNETh CONGREGATION OF THE PRESBrfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) ACTIVITIES AND OBJEcfivES The consregation meets for worship every Sunday and visitors are welcome to Joln. The Sacrament of the Lords Supper is observed on several occaslons during the year and all those who have been baptlsed and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds occasional bible study meetlngs and has a wide range of organisations including Sunday School Badminton Club Dancing Club Bowling Club Presbyterian Women Group ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.00pm. On occaslon a Bible Study provides an opportunity for members to meet together for fellowship, to study the scrlptures and for a time of prayer. As well as our regular servlces during the yeai- we acknowledged God's glft of new life at 5 Sacraments of Baptism, we conducted O marriage services and gave thank5 for falthful services and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 224 communicant members, and 121 families connected wlth the congregation. The average weekly attendance at morning worshlp Is 40. Pastoral care Members of the congregation who are unablL) to attend church due to slckness or age are vislted on a regular basls by the minister, elders or by one of the congregation's pastoral visltors. Mission and outreach At a local level the congregation'5 local mission ana outrrAach il)cludes donations to external misslons and agencies, such as Christian Aid, NSPCC and the Foyle Hosplce.
BALLYARNETh CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The congregation support5 the United Appeal for Mission wb.ich 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 denomlnational oasis beyond what the congregation could do on its own. The United Appeal Fund provides financial 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, asslst with the ru'nning costs of Union Theologlcal College, the Church'5 training college for minlstry students, and financially sUPPOrts congregation in the areas of worship, discipleship, global mission, outreach, loaderjhlp and pastoral care. The con8re8ation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The con8regation was represented at the regular meetings of Presbytery by our mlnlster and / or one of the elders. This provides an Important link between the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterlan Church in Ireland held in Assei-nbly Buildlnss, Belfast, In June. Property Consists of Meetlnghouse and Sexton's house118481, Hall119611 and Manse Ipurchased 20181. Organisations Badminton Club meets on Tuesday mornings. Bowling Club meets on Tuesday evenings. Dancing Club meets on the first and third Wednesday evenings each month. PW Group meets on the last Wednesday evening each month. Volunteers The Trustees wish to acknowledge their deep appreciation of tliose who give freely of their time by serving on committees and helping with organisations and other church activities.
BALLYARNErr CONGREGATION OF TILIE PRESB ¥T£RIAN CHURCY IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providinB 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 beliefs as set out in the Bible and in +lie Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger l-atechisms) leadingto splrltual and moral development and opportunities for response to Bible teachlng. In turn, this framework leads to practlcal expressions of Christian beliefs and standards in the local commuiiity sucn as through the care of those In need (including the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their members or are facilitated through presbyteries or are organised and dplivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is Imade known throiigh the use of noticeboards, prlnted materiali press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, thelr famllles, and niembers of the publlc. The purpose does not lead to harm. 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. F4owever, this is incidental and necessary In orderto further our charitable purpose. There are no other private beriefits. The beneficiaries of this purpose are members, their famllies, other indlvlduals that the Presbyterian Church In Ireland Is In dlrect and Indlrect contact with, the community in which pastorali Jeervices are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide whicil benefit from our engagement with and support for both Christian and other secular oi'ganisations, chai'ities and individual members of the publlc. The Kirk Session has had regard to the. Charity Comrnissions Public benefit requirement statutory guidance.
BALLYARNETh CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offerlng. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregatlon in accordance wlth appllcable law and generally accepted accounting practlce. As the congregation's total Income does not exceed £250,000, the Trustees have elected under Section 64{31 of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and lia bilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explaln the congregation's transactions and disclose with reasonable accuracy at anytime its financlal position. They are also responsible for safeguarding the a55ets of the congregation and hence for taklng reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meetlng on 12, December 2024 and signed on Its behalf by l<J24
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of the charity for the year ended 31 December 2023, which are set out on pages 12 to 19. Respective responsibilities of charlty members and examiner As the charity's members you are responsible forthe preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibiliiy to: examine the accounts under Section 65 of the Charities Act; follow the procedures laid down in the 8eneral directions giveii bythe Commission under Section 65191 Ibl of the Charities Act,. state whether particular matters have come to our attention. Basis of Independent examiner's report We have examined your charity accounts as required under Sp.ction 65 of the Charities Act and our examination was carried out in accordance with the general dirpctions given by the Charity Commission for Northern Ireland under Section 6519)Ibl of the Charities Act. Our examinatlon included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included considerations of any unLliual items or disclosures in the accounts, and seeking explanation from you as charity member4 concerning any such matters. Our role is to state whether any materlal iY)atters have coine to our attention giving us cause to believe: l. That accountlng records wei'e not kept in accordance with Section 63 of the Charities Act. 2. That the accounts do nut acLord with those accounting records. 3. That the accounts do not COTI Iply with the accounting requirements of the Charities Act. 4. That there is further informat'ion needed for a proper understanding of the accounts to be reached. 10
Independent Examiner's Statement We have completed our examinatign and have no concernj 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. MCG oarty ccafferty & Comp Accountants & Tax Consultants 2 Carlisle Terrace Derry BT48 6JX Ltd Date: 12th December 2024 li
BALLyARNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVln' (Receipts and Payments ACOUnt) for the year ended 31 December 2023 Note Unrestricted Funds Restricted ,' Endowment I Funds Funds Total 2023 Total 2022 Receipt5 Donatlons and legacies Cha ritable activities Other trading activities Investment Income Other 25212 5498 3194 669 401 30710 3194 5924 1397 1200 39715 2447 5752 38 1357 1200 33024 9401 42425 47952 Sale of Investments Sale of fixed assets l Loans Received Total Receipts 33024 9401 42425 47952 Payments Raising funds Charltable activities Investment costs Other 60530 7443 67973 55954 60530 7443 67973 55954 Purchase of Investments Purchase of fixed assets Loan Repayments 399 399 Total Payments 60530 7842 68372 55954 Net receipts Transfers between funds 1275061 3763? 1559 li6571 {25947) 180021 1319761 Net movement in funds Funds brought forward {.40981 {31976} 43953 1259471 115638 {80021 123640 Funds carried forward 5Jf48? 115638 12
BALLYARNFrr CONGREGATION OF I"iTh ¢ PRESBWI'ERIAIN CHURCbl IN IRELAND STATEMENT OF ASss AND LIABILITIES As at 31 December 2023 Unrestrlcted Funds Restricted Endowment Funds Funds Total Fund5 2023 Total Funds 2022 Fund5 Reconciliatlon Bank and Cash at start of year Net movement in funds 45355 26330 (40981 43953 1 {31976} 115638 1259471 123640 {8002) Bank and Cash at eiid of year 11977 89691 115638 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 11977 77650 64 43953 69563 2122 115638 Other Asset5 Fixed Assets- Note 10 Church Premlses Fixtures, Fittings & Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations Enter details of any other assets 236680 399 236680 237079 236680 Llablllties Loans Enter details of any other liabilities Other Approved by the Kirk session at a meetinty On AlilecerYib-.r 2024 and signed on its behalf by 13
BALLYARNErr CONGREGATION Gr THE PREsaYrERIAN' CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is Its* rki£Jil T. ?5.'J,OuO the congregation have elected in accordance with the provlslons in The Charltie5 (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and paY1pntS b3SIS. FUND ACCOUNTING Endowment funds are funds, the capital of whicn Iiiust be retaiiied eitlier permanently or at the congregation's d iscretion,. the i ncop,'1£.. 4eriKied froin the e ndpiiiimpnt 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 comprise lal ir)come from endowmeilts kv,';ich is to be expended only on the restricted purposes intended by the donor and Ibl rei'&'nLie co,iition> or grants for a spociflc congregational activity intended by the donor. Wliere the..;.? i-'Iine4S liirve un.%yent balances, interest on thelr pooled investment is apportioned to the iiidividu I I'u.:Iclk un an avoi'age balance basis. Unrestricted funds are income funds whickl &l'e io be spen¥ on the congregation's general purposes. Designated fund.s are general funds set asir,4 b'/ I'he cciigpe{vation for use in the future. DONATIONS AND LEGACIES Unri15t'ricled Res'(i lrted ,: Endowment frunds Funds Total 2023 1 Total 2022 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 23909 273 8648 6885 610 7541 2043 5498 30710 39715 14
BALLYARNETT CONGREGATION OF Tlfjl PRE)BYfERIAf4 CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restrlr,ted ,, Endowment Funds Fund5 Total 2023 2022 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 2098 1096 1229 3194 3194 2447 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Funds Endownient Funds Total 2023 Total 2022 Letting of premises Trading Income 5255 669 5924 5752 669 5924 5752 INVESTMENT INCOME lJrire&trii'te Funds Restricted Endowment i-unds Funds Total i 2023 Total 2022 Deposit interest General Investment Fund Rents investment properties Other investment income 40 1397 40 1397 38 15
BALLyARNE CONGREGATION OF TFIE PRESBITIRIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER INCOME Unrestricted Funds Re5ti'icted Endowment Funds Funds Total 2023 Total 2022 Insurance claims Other incorne PowerNI refund 1200 1200 1200 1200 RAISING FUNDS Unrestrlcted Furids Restricted Endowment Fsjnds Funds Total 2022 FWO envelopes FundraisinE event5 CHARITABLE AcfiviTIES Unr@,stricted Fuiids Restricted , Endowment Fund5 Funds Total 2023 Total 2022 General Assembly A55essments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 5609 5609 8923 42439 12482 42439 18587 1338 32560 i 11408 3063 6105 1338 60530 55954 16
BALLyARNE CONGREGATION OF THE PRp5B,-. .4IAIN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Investment properties expenses 10. FIXED ASSETS The congregation owns the Church premises situated at 22 Bridgewater,Londonderry and the associated fixtures, fittings, plant and machine.ry. Cost ri)perty Flxtures & Equipment Total Balance 01.01.2023 Additions Balance 31.12.2023 236680 236680 399 399 Depreciation Balance 01.01.2023 Charge for year Balance 31.12.2023 NBV at 31.12.2023 NBV at 31.12.2022 11. EMPLOYEES The average number of employee. d*Jrin8 L ie yerll. was l. 2023 2022 Wages & salaries Social security Costs Pension 25898 2705 5154 24271 2654 4909 33757 31834 17
BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CFiL:RCH IN IRELAND NOTES TO THE ACCOUNTS (cont'dl 31 December 2023 12. PENSION The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme {2009), This is a scheme operated by the Presbyteri34f Church in Ireland, a separate reglstered charity. The congregation pays an assessment to the. Presrjyterian Church in Ireland equivalent to the employer's pension contrlbutlon for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Penslon Scheme12009) Is a funded Scheme of the defined benefit type, provldlng defined benefits based on career average revalued salary I"he Scheme has assets held in a separately administered fund mana8ed by a board of trusteos, The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Snheme is siifficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable salaries to cover the accrual of benefits for ftslisr'Li service, expenses, t'he, cost of insuring death In service benefits and funding the scheme defici The contributions made by the congregation during the year were £5154.00. 18
BALLYARNErr CONGREGATION OF THI PRFSEI'fi EP.IAPI CNLIRCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd} 31 December 2023 13. FUND BALANCES Fund Bal?nce at s*3rt Recelpts Payment , Surplus / l Transfer (Deficit) Balance at end Unrestricted Funds Main Account Memoriam Account 65248 132923} 1 379531 24796 26288 65248 132224) 37953 1 51084 Restricted Funds United Appeal Friendship Catering Presbyterlan Women Sunday School Select Sunday School Current Property Account Dance Badminton Bowling Club Youth Club Children's Society Bible Society Choir Fund Kids 4 School l Girls Brigade Girls Brigade Deposit 3267 1351 131 505 3320 4203 13877) 3593 1341 131 461 3332 164 12075 3210 56 1794 15 10 Iioj 1276 12 1220 56 12 1761 322 1049 103 281 15 lioo) I 271 422 916 194 13 117Jf3 2361 144 12001 1100) I 1100) 297 2.94 15 210 110 1110) 20.330 9401 3124 6277 (59771 26630 Endowment Funds Investment Account (31976) 1 1,1977 131976) 11977 Total 68372 125947) 89691 19