an TRINITY OMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC105580)
Presbyter an TRINITY OMAGH 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 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Trinity Omagh Congregation of the Presbyterian Church in Ireland Address: Mrs Claire McElhinney, 112 Clanabogan Road, Omagh, County Tyrone, BT78 ISN Registered Charity in Northern Ireland {NIC1055801 CHARITY TRUSTEES The CharityTrustees who served during the year or who were trustees at the date of this report were: Mr Wesley Atchison Mr Samuel Carson Mrs Joan Cummins Miss Gladys Cuthbertson Mr Kenneth Duncan Mr Samuel Gallagher Mr Andrew Hamilton Mr Niall Henry Rev Robert Herron Mr Colin Jardine Mr Ronald Keys Mr Samuel Knox Mrs Hazel Mccay Mr Robert Mccay Mrs Dawn Mcclung Mrs Claire McElhinney Mr Arthur McFarland Mr Mitchell McKnight Mr John Moore Mr John Moore Mr Alfred Sayers PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Robert Herron Mrs Claire McElhinney Mr Ronald Keys INDEPENDENT EXAMINER Cathy Clyde, 22 Botera Upper Road, Omagh, BT78 5DG BANKERS Ulster Bank, 14 High Street, Omagh BT78 IBJ SOLICITORS Mcconnell and Fyffe, 21 Church Street, Omagh BT78 IDG
Presbyter an TRINITY OMAGH 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 constitution and government of the Presbyterian 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 contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All member5 are entitled to propose, speak and exercise equal vote5 at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year or as appropriate. To be chosen forthe office of the eldership in the congregation a person must be a voting member and a 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 Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland's form of governance, the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it bythe General Assembly of the Presbyterian Church in Ireland. Trinity Omagh congregation of the Presbyterian Church has been assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an TRINITY OMAGH CONGREGATION OF THE PRESBYTERIAN 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 judicial 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 business. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Trinity Omagh Congregation 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 exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable members to play their part in fulfilling God's mission to our world. In Trinity Presbyterian Church, Omagh, we seek: to worship the Triune God, Father, Son, and Holy Spirit," to reconcile our multiple identities with our Presbyterian traditions; to contextualise what it means to be and belong to the Christian Church. Living in the town of Omagh: where two rivers become one, and flow through the surrounding countryside, villages and towns, we seek to be open to the living water of God's Spirit and to share what we have received with others; where four Christian churches are built on the same hill, we seek to share space, idea5, values and service with those who are close to us and differ from us; where people are acutely aware of the destructive and painful consequences of human division, conflict, and power struggles, we seek to acknowledge our past and commit to be and become people of love, truth, justice and peace.
Presbyter an TRINITY OMAGH CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) ACTIVITIES AND OBJECTIVES The congregation meets for worship at 11.30 am each Sunday and visitors are welcome. Throughout the year, the main Christian festiva15, including Harvest Thanksgiving, are celebrated at worship services and through other related activities. The Sacrament of the Lord's Supper is observed on the first Sunday of the year, Easter Sunday, and the first Sunday in October. New communicant members are received on profession of faith on Easter Sunday. The Sacrament of Baptism is administered through the year. Marriage ceremonies and Services of Thanksgiving li.e. Funeral Services) are held when requested. Other activities include: Sunday School The Sunday School meet5 during Church services from September to June. Classes are grouped according to the age of the children. The teachers operate on a rota basis. The curriculum is based on Biblical stories and themes and involves activities for the children. The Sunday School children also participate in a children's talk (normally a Bible storyl during the morning worship service. During the year special events include: a children's service, Christmas party, barbecue. The Sunday School collection goes towards the annual Youth and Children's Project of the Presbyterian Church in Ireland. Bible Class The Bible Class, for young people of secondary school age, meets during church services from October to May. The curriculum followed is mainly based on bought in course material and focu5e5 on Biblical stories and themes relevant to the lives of teenagers. The members of the Bible Class participate in Sunday worship services on special occasions during the year (readings, etc.) Durin8 the year, a special outing is arranged. Membership Classes Classes are held by the minister in the month of February. The course includes topics such as: the history, 8overnance, central teachings, and sacraments of the Presbyterian Church. The privileges and responsibilities of membership of today's church are discussed and those who proceed to membership come before the Kirk Session and are invited to profess their faith in public at a church service (normally Easter Sunday). Presbyterian Women (shared with Gillygooley congregation} The group normally meets on the second Tuesday of each month during September to April and is open to all women in Gillygooley and Trinity congregations. Guest speakers are invited to speak on a variety of themes. There is a focus on mission and fund5 are raised for various missionary endeavours, including the work of the Mission Councils of the Presbyterian Church in Ireland. Occasionally special events are organised for the congregation.
an TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Boys, Brigade (shared with First Omagh congregation) The company meets in First Omagh on Tuesday nights during the months of September to April. There are three sections- company, junior and anchor boys. There is Scripture Class each night. Alongside the normal badge-work programme, the company takes part in sporting competitions and various special events are organised le.g. outings sports events). Choir The Choir meets for practice on Thursday nights during the months of September to Easter. Choral pieces are performed by the choir on special occasions {Christmas, Easter, Harvest Thanksgiving, Remembrance Day, etc.) and at other occasions during the Christian year. Occasionally members sing solo parts and occasionally guest soloists and musicians accompany the choir. The organist prepares for and performs special music at each Sunday service. Social Media The congregation has a web page and uses Facebook to communicate with members and the wider community. Church Magazine (shared with Gillygooley Congregation) During the Covid pandemic the magazine has not been published. ACHIEVEMENTS AND PERFORMANCE Worship and prayer Music is an important part of our worship experience and congregational singing is accompanied by the organ and piano. The congregation also participates in worship through readings and responses. Prayer for others is an essential part of congregational life and each Sunday there is a printed order of service that incudes prayer topics for the church abroad and at home, including information about specific situations where there is human suffering and need. During the year, the congregation acknowledged God's gift of new life at the baptism of seven children. Four young people were received into membership on profession of faith on Easter Sunday. There were ten funeral services. On 31 December 2022 there were 350 communicant members and 212 families connected with the congregation.
Presbyter an TRINITY OMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited by the minister; the minister visits members when they are in hospital and residential or nursing homes; elders and committee members are allocated a district area. Members are encouraged to contact the minister as need arises. Mission and outreach The activities of local charities are publicised in congregational literature and members are encouraged to support and play an active part in their work. Many members have taken up this challenge. The congregation supports the United Appeal 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 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, assists with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership, and pastoral care. The congregation also contributes to the denomination's annual World Development Appeal, Moderator's Appeal, Sunday School and Youth project and any other special appeals. Presbytery The congregation was represented at the meeting5 of Presbytery by our minister and 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 Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
an TRINITY OMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Property The property is in good condition and repairs are carried out as required. Organisations Approximately 20 children and young people were involved in the Sunday School and Youth Bible Class. 20 women attended Presbyterian Women. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing 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 the Church's subordinate Standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms} leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (includingthe 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 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 media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public.
an TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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. However, this is incidental and necessary in orderto further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 168 contributors {i.e. families) during the year [180, in 2021] donating a total of £46,3231£45,081 in 20211 Total Income of the congregation during the year was £103,529, compared to £90,886 in the previous year. Total expenditure increased to £94,746 (£86,340 in 2021). The congregation prepares Its accounts on a strict receipt5 and payments basis and includes only funds which are held in bank or cash balances. Other funds, which the congregation holds, in particular investments, are disclosed on the Statement of Assets and Liabilities." 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 accounting practice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Settion 64131 of the Charities Act (Northern Ireland) 2018 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the
an congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session on 30 January 2023 and signed on its behalf by: Rev Robert Herron Mrs Claire McElhinney Mr Ronald Ke Date: 30 January 2023 Date: 30 January 20233 Date: 30 January 2023
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31 December 2022 which comprise the statement of financial activity, statement of assets and liabilities and the related notes. Respective responsibilities of trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with Section 6al31 of the Charities Act (Northern Ireland) 2008. It is my responsibility to: Examine the accounts under section 65 of the Charities Act. To follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(91{bl of the Charities Act; and To state whether particular matters have come to my attention. Basis of independent examiner/s report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Direction5 given by the Charity Commission for Northern Ireland under section 65{9)Ib) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. My role is to state whether any material matters have come to my attention giving me 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 accounting record5 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached 10
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF TRINITY OMAGH CONGREGATION OF THE PRESBVTERIAN CHURCH IN IRELAND (cont'd) Independent examiners statement I have completed my examination and have no concerns in respect of the matters (l) to {a) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing your attention to. (DJ¥ 4- Cathy Clyde FCA Chartered Accountant 22 Botera Upper Road Omagh Co Tyrone BT78 5DG Date: 19 MAY 2923 11
an TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 67,431 20,340 160 87,771 160 9,051 6,211 336 81,344 9,051 675 3,509 6,012 21 5,536 336 Total Receipts 77,157 26,372 103,529 90,886 Payments Raising funds Charitable activities Other 824 68,550 824 93,932 788 85,552 25,382 Total Payments 69,374 25,382 94,756 86,340 Net receipts / (payments) Transfers between funds 7,783 1111) 990 111 8,773 4,545 Net movement in funds Gains on investments Funds brought forward 7,672 1,101 8,773 4,545 23,303 64,247 87,550 83,005 Funds carried forward 12 30,975 65,348 96,323 87,550 12
an TRINITY OMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 23,303 7,672 64,247 1,101 87,550 8,773 83,005 4,545 Bank and Cash at end of year 30,975 65,348 96,323 87,550 Bank & Cash Balances Bank Current Accounts Bank Deposit Accounts 59,506 36,817 60,939 26,611 96,323 87,550 Other Assets Fixed Assets - Note 10 Investments - Note 11 Net Assets Approved by the Kirk Session on 30 January 2023 and signed on its behalf by: Rev Robert Herron Mrs Claire McElhinney Mr Ronald Keys Date: 30 January 2023 Date: 30 January 20233 Date: 30 January 2023 13
an TRINITY OMAGH 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 congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments bas1S. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation'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 first place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purpose5 intended bythe donor and (bl revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside bythe congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequests 51,178 298 1,026 11,929 3,000 15,903 1,544 67,081 1,842 1,026 14,822 3,000 63,242 957 436 14,709 2,000 2,893 67,431 20,340 87,771 81,344 14
an TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants/Gifts 160 160 160 160 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Letting of premises Insurance of premises Wayleave Book Sales 8,550 487 14 8,550 487 14 2863 633 13 9,051 9,051 3,509 INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment properties 283 392 284 5,927 304 5,708 5,535 675 5,536 6,211 6,012 15
an TRINITY OMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Insurance claims Other income 336 336 21 336 336 21 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 FWO envelopes Fundraising events 824 824 788 824 824 788 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 6,513 489 48,203 13,045 6,513 489 49,389 20,928 16,313 7,154 502 50,975 13,278 13,343 1,186 7,883 16,313 300 300 300 68,550 25,382 93,932 85,552 16
an TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Investment properties expenses 10. FIXED ASSETS The congregation own5 the Church premises situated at John Street, Omagh, Co Tyrone, BT78 IDH, the Church Hall, the Sexton's House at 40John Street, the Manse at 10 Mullaghmenagh Avenue, Omagh, Tyrone, BT78 5QH, and the associated fixtures, fittings, plant and machinery. These have an insurance value of £4,185,951. 11, INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund (21953 shares each valued at £11.7045 on 26/10/2022 Other investments 256,949 278,781 246,949 278,781 Investments are omitted from the Statement of Assets and Liabilities as they are non-cash/bank related endowment funds. 17
an TRINITY OMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfers (Deficit) Balance at end Unrestricted Funds General Fund 23,303 77,157 {69,374) 7,783 Iiiii 30,975 Total UF 23,303 77,157 (69,3741 7,783 Iiii) 30.975 Restricted Funds Property United Appeal World Development Moderator's Appeal Leprosy Mission Pres Children's Society Poppy Appeal Students, Bursary Fund pw Choir Sunday School Monteith Presbyterian Hera Ids Bequest for Minister 59,099 7,830 7,726 5,149 1,860 {6,668) 17,554) 15,149} 11,8601 (81 15361 1257) 1,162 172 60,261 172 536 257 2,058 1,905 140 1,045 926 60 239 259 336 1,186 (1,188) (1501 14901 1262} 1901 {2511 259 1,796 1,815 iii 1,304 13361 (1,1861 Total RF 64,247 26,372 125,382) 990 iii 65,348 Endowment Funds General Investment Fund Non GIF Total EF Totals 87,550 103,529 (94,756) 8,773 96,323 18