BALLYARNErr CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Re8lstered 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 for the year ended 31 December 2024 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 Registered Charity in Northern Ireland INIC105579) CHARITY TRUSTEES The Charity Trustees who served durlng the year or who were trustees at the date of thls report were Rev Alastalr Rosborough Mr Wllllam Duncan Mrjonathan Lyttle Mr Ken McLean Ms Anne Nelll Mrs Sandra Spain PRINCIPAL OFFICE BEARERS Mlnlster Clerk of Session Treasurer Rev Alastair Rosborough Vacant Mr Joe Barber INDEPENDENT EXAMINER McGroarty Mccafferty & Company Ltd 2 Carllsle 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 Babingtons Solicitors 9 Limavady Road Londonderry BT47 6JU
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of Its Kirk Session. Under the congregation's governing document, The Code, the book of the constitutlon 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 service in the local community. The Kirk Sessions has dele8ated to its Congre8ational Commlttee the temporal affairs of the congregatlon Including administering all funds and property belonging to the con8regatlon. Members of the Kirk Session are ex-officio members of the Congre8ational Committee. The Kirk Sesslon consists of the ordained mlnlster and the ruling elders of the congregations. All members are entltled to propose, speak and exerclse equal votes at meetings, except that the Moderator, the ministers In active duty in the congre8ation, has no dellberatlve but only a castlng vote. Stated meetlngs of the Kirk session are held flve tlmes a year, To be chosen for the offlce of the eldership in the congregation a person must be a voting member and a re8ular attendant on Its ordinances. The selection of those proposed to be called to the office can be elther bythe congregation or by the Kirk Session. Members are elected if they obtain two-thlrds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which 5uperlntends generally the spiritual and temporal affairs of the congre8atlons asslgned to it bythe General Assembly of the Presbyterlan Church In Ireland. Ballyarnett congregation of the Presbyterlan Church has been assigned to the Derry and Donegal Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active mlnlsters of congregations assigned to it by the General Assembly, mlnsters who have retired from active duty and an elder appointed by the Klrk Sesslon of the congregation.
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, representing In one body the whole Church and acting as Its supreme legislative, administration and Judlclal authority, in dealing with all matters brought before it. The General Assembly Is normally constituted 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 malnly of the active ministers of each congregation, retlred mlnsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charltable purpose of the congregation is the advancement of rellglon. Ballyarnett congre8ation of the Presbyterian Church Is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exlsts to love and honour God through faith in Hi5 Son and by the power of His Spirit, and to enable her members to play their part In fulfllllng God's mission to our world. The congregatlon's mission purpose Is by the grace of God, to help people of all Gges becomefully devotedfollowers of Jesus Christ. Our vision Is, by the grace of God. to be an incluslve, welcomlng community of Chrlst's people of all ages, whlch.. Is Increasingly characterised by lovefor God, and love and concern for others,. is commltted to the historic Chrlstlan gospel as revealed in the Blble,. is relevant to people of this time and ploce. The congregation alms to live out its Mission and Vlslon as afamily of God's people by belng.. A Covenant Communlty.. where our relt7tionshlps are rooted in the promises of God by Ilvlng fGlthfully toward hlm and toward one another An Intergenerational Community.. where adults Intentlonally take the lead to engt7ge wlth, encourage ond nurture younger members to maturlty In Christ. An Outward looking Community.. where we want the blessings of God that belong to us in the gospel to become blessingsfor 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 Falth, along with the Larger and Shorter Catechisms set out what we understand the Bible teuches on key matters of Christion f¢7ith 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 professlon of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds occasional blble study meetings and has a wide ran8e of organisations including Sunday School Badmlnton Club Danclng Club Bowlin8 Club Presbyterian Women Group ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worshlp each Sunday at 12.00pm. On occasion a Bible Study provldes an opportunity for members to meet tO8ether forfellowship, to studythe scriptures and for a time of prayer. As well as our re8ular servlces during the year we acknowledged God's gift of new life at 5 Sacraments of Baptism, we conducted Q marriage services and gave thanks for faithful services and sou8ht to comfort those who had been bereaved durin8 the year. At 31 December 2024 there were 224 communlcant members, and 121 famllles connected with the congregation. The average weekly attendance at morning worshlp Is 40. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are vlslted on a regular basls by the minister, elders or by one of the con8regatlon's pastoral visitors. Mission and outreach At a local level the congregation's local mlssion and outreach Includes donations to external misslons and agencles, such as Christian Ald, NSPCC and the Foyle Hosplce.
BALLYARNETh 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 congre8ation could do on its own. The United Appeal Fund provides financial support for misslon personnel at horne and overseas, assists congregatlons wlth 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 Theologlcal College, the Church's tralnlng college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denomlnations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregatlon was represented at the regular meetlngs of Presbytery by our minister and / or one of the elders. This provides an important Ilnk between the con8regations and the wider structures of the church. General Assembly The mlnlster and one of our elders were nomlnated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property Conslsts of Meetinghouse and Sexton's house {1848), Hall (19611 and Manse (purchased 2018). Organisations Badminton Club meets on Tuesday mornings. Bowling 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 thelr deep appreciation of those who glve freely of their time by serving on committees and helpin8 wlth organisations and other church actlvltles.
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 provldlng benefit to its members and the general public by making known the Chrlstian Gospel of the Lord Jesus Christ through the advancement of rell810n. The direct beneflts whlch flow from the purposes of the Church include the gainin8 of an understandlng in Chrlstlan beliefs as set out in the Blble and in the Church's subordlnate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leadlng to spiritual and moral development and opportunities for response to Bible teachin8. In turn, thls framework leads to practical expressions of Christian bellefs and standards in the local community such as through the care of those in need (includlng the sick, disabled and bereaved). Generally, the above benefit5 are dellvered locally by congregatlons and their members or are facilitated through presbyterles or are or8anised and delivered 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 advertisement, websites, and social medla or In other ways. The beneflts are demonstrated through regular evaluatlon of the services and informal and ad-hoc feedback from members, their famllles, and members of the publlc. The purpose does not lead to harm. The only private benefit flowing from our purpose Is related to Mlnlsters, Missionaries, Deaconesses, Irish Misslon workers and Lay Agents who recelve beneflts as a result of their holdlng offlce or employment. However, this is incidental and necessary in order to further our charltable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other Indlviduals that the Presbyterlan Church in Ireland is In dlrect and indirect contact with, the community In whlch pastoral services are provided and other communltles throughout Northern Ireland, the Republlc of Ireland, and worldwlde which benefit from our engagement with and support for both Christian and other secular organisation5, charitles and individual members of the public. The Kirk Session has had regard to the Charity Commissions Publlc benefit requirement statutory guldance.
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation In accordance with applicable law and generally accepted accountlng practice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charitles Act (Northern Ireland) 208 to prepare a recelpts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accountin8 records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any tlme Its flnanclal position, They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the preventlon and detection of fraud and other Irre8ularltles. Approved by the Kirk Sesslon at a meeting on 6th March 2026 and slgned 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 for the year ended 31 December 2024, which are set out on pages 12 to 19. Respectlve responslbilities of charity members and examlner As the charity's members you are responsible for the preparation of the accounts In accordance wlth the Charities Act {Northern Ireland) 2008. It is our responsibility to: examine the accounts under Section 65 of the Charltles Act; follow the procedures lald down in the general directlons glven by the Commlsslon under Section 65(91 (bl of the Charities Act; state whether partlcular matters have come to our attentlon. Basls of Independent examiner's report We have examined your charity accounts as requlred under Section 65 of the Charities Act and our examination was carried out in accordance wlth the general directions 8iven by the Charity Commlssion for Northern Ireland under Section 65 {91{b) of the Charities Act. Our examinatlon Included a review of the accounting records kept by the charity and a comparison of the accounts presented wlth those records. It also included considerations of any unusual Items or disclosures in the accounts, and seeking explanatlon from you as charity members concerning any such matters. Our role is to state whether any material matters have come to our attentlon glving us cause to belleve: l. That accountln8 records were not kept in accordance wlth Sectlon 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accountlng requlrements of the Charitles Act. 4. That there is further Information 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 drawlng to your attention. McGro rty Mcca erty & Compan Accountants and Tax Consultants 2 Carllsle Terrace Derry BT48 6JX Date: 6th March 2026 11
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restricted Funds Èndowment Funds Total 2024 Total 2023 Recelpts 28646 7741 30710 I Charitable activltles Other trading activltles I Investment Income Other 55471 1201 136 1200 Sale of Investments Sale of fixed assets Loans Recelved Total Recelpts 35394 10674 46068 4242S Payments Raising funds Cha rltable activities Investment costs Other 56603 13812 70415 67973 56603 13812 67973 1 F)urchase of Investments F>urchase of fixed assets Loan Repayments 399 Total Payments 56603 Net receipts Transfers between funds 121209) 131381 o) (24347) {259471 {119771 Net movement in funds Funds brought forward {9232) 51084 (3138) 26630 (11977) 11977 (243471 89691 1 115638 Funds carrled forward | 12 41852 23492 65344 89691 12
BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestricted Funds Restricted Funds Endowment I Fund5 Total Funds 20241 Total Funds 2023 Funds Reconclllatlon Bank and Cash at start of year Net movement in funds 51084 (92321 26630 (3138) 11977 (11977) 89691 ,, 115638 124347) , (25947) Bank and Cash at end of year 23492 65344 i 89691 Bank & Cash Balances Bank Deposlt Accounts Bank Current Accounts Cash in Hand 11977 77650 65334 10 65344 89691 Other Assets Flxed Assets- Note 10 Church Premises Fixtures, Fittln8s & Equlpment Vehlcles Investments - Note 11 Gift Aid receivable on donations Enter details of an other asset5 237079 236680 399 237079 237079 Llabllltles Loans Enter details of any other Ilabllitles Other th Approved by the Kirk Session at a meeting on 6 March 2026 and signed on its behalf by 13
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total Income of the congregation Is less than £250,000 the con8re8ation have elected In accordance with the provlslons in The Charitie5 {Accounts and Reports Regulations {Northern Ireland) 2015 to prepare its accounts on a receipts and payments basls. FUND ACCOUNTING Endowment funds are funds, the capital of whlch must be retained either permanently or at the congreEation's discretion; 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 flrst place. Restricted funds comprlse (a) income from endowments whlch is to be expended only on the restrlcted purposes intended by the donor and (b} revenue donatlons or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportloned to the individual funds on an average balance basis. Unrestricted funds are Income funds which are to be spent on the congregatlon's general purposes. Deslgnated funds are general funds set aslde by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Recorded givin8: Loose collections Donations and gift5 Gift Aid Legacies and bequest 22943 674 5029 22943 674 12385 22559 610 7541 7356 385 385 28646 7741 36387 1 30710 14
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 CHARITABLE ACTIVITIES Unrestrlcted Funds Restrlcted Funds Endowment Funds Total 2024 Total 2023 Income from charltable actlvltles s and funerals Fees from weddlnL Fundraising events Membership fees Grants 1743 1054 1743 1054 1096 3194 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Letting of premises Trading income 5547 5547 5924 1 5547 5547 5924 5. INVESTMENT INCOME Unrestrlcted Funds Restrlcted TEndowment Funds Funds Total 2024 2023 Deposit interest General Investment Fund Rents Investment properties Other Investment income 1201 136 1337 1397 1201 136 1337 1 1397 15
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Insurance clalms Other income PowerNI refund 1200 1200 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2024 FWO envelope5 Fundralsln8 events CHARITABLE AcfiviTIES Unrestrlcted Funds Restrlcted Funds Endowment Funds Total 2024 2023 General Assembly Assessments Presbytery fees Minlstry and support staff costs Congregational runnln8 expenses Donations to Missions and charities Governance costs 3515 3515 41904 11184 41904 16912 8084 42439 | 5728 56603 13812 70415 67973 16
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER EXPENDITURE Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2024 Total 2023 Investment properties expenses 10. FIXED ASSETS The congregation owns the Church premises sltuated at 22 Brid8ewater,Londonderry and the associated fixtures, fittings, plant and machinery. Cost Property Fixtures & Equipment Balance 01.01.24 236680 399 Addltlons Balance 31.12.24 236680 399 Depreclatlon Balance 0101.24 Char8e Balance 31.12.24 236680 399 NBV at 31.12.23 236680 399 11. EMPLOYEES The avera8e number of employees durin8 the year was l. 2024 2023 Wages & salaries Social security Costs Pension 29712 2356 5412 25898 2705 5154 33757 31834 17
BALLyARNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 12. PENSION The mlnlster of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme {2009). This is a scheme operated by the Presbyterlan Church In Ireland, a separate registered charity. The congregatlon pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's penslon contribution for the Scheme and based on the stipend pald to the mlnlster. The Presbyterlan Church in Ireland Penslon 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 admlnlstered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme 15 sufficiently funded to meet current and future obllgations. A formal schedule of contrlbutions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 240/0 of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service beneflts and funding the scheme deflcit. The contrlbutlons made by the con8re8atlon during the year were £5412.00. 18
BALLYARNErr CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 13. FUND BALANCES Fund Balance at start Recelpts Payment Surplus / Transfer DeflcltL._-.., Balance at end Unrestricted Funds Maln Account Memoriam Account 24796 26288 33760 1634 56593 10 (22833) 1624 24977 (13000) 26940 14912 51084 35394 56603 121209) 11977 Restrlcted Funds Unlted Appeal Frlendship Caterin8 Presbyterlan Women Sunday School Select Sunday School Current Property Account Dance Badminton Bowllng Club Youth Club Children's Society 3593 3493 7086 {3593) 1341 131 212 3389 295 12476 2967 10 1965 15 461 3332 164 12075 3210 56 1794 15 705 57 285 3541 1560 245 954 57 131 401 (243} 154 3140 1803 291 171 World Development Appeal Choir Fund Kids 4 School 125 125 (92) 125 458 100 78 78 26630 13812 {3138) Endowment Funds Investment Account 11977 (11977) 11977 0 | (11977) 1 Total 89691 46068 70415 124347) 65344 19