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 A￿COUnt)
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 ASs￿s 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 paY￿1pntS 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