PORTRUSH PRESBYTERIAN CHURCH ids. chartered accountants TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The Trustees present their annual report and financial statements for the year ended 31 December 2022. The financial statements have been prepared in accordance with the accounting policies set Dut in note 1 to the financial statements and comply with the book of the constitution and government of the Presbyterian Church in Ireland, the Charities Act (Northern Ireland) 2008 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their acGounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (as amended for accounting periods commencing from 1 January 2016). Objectives and activitles Portrush 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 her members to play their part in fulfilling God's mission to our world. The Charity's mission is.. dls¢iples of Jesus Christ. For the Glory of God to present the gospel so that others will become true To make this mission 8 reality, the Charity is committed to the only God-given means of achieving it - the Word of God taught and preached simply, compassionately, and faithfully This mission guides the Charity's Vision, which is to see as many people of all ages come to a personal relationship wlth Jesus Christ and grow to become Useful Active Servlng members of His church. The congregation normally meets for worship every Sunday and visitors are welcome to join. 11 provides a centre for worship for the many visitors who come to Portrush throughout the year. The Sacrament of the Lord's Supper is observed on eight occasions during the year. All those who have been baplised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation hdds regular Bible study meetings and prayer meetings, and has a wide range of organisations including.. Sunday School Youth Fellowship Boys, Brigade Girls, Brigade Tea and Tots Presbyterian Women Choir Craft Group Bowling Club New Beginnings.. a charity shop as a community service Achievements and perfomiance Worship and prayer The congregation normally meets for worship each Sunday at 11am and 6.30pm. During the week a range of Bible study groups provides an opportunity for members to meet together for fellowship, to study the Scriptures, and for a time of prayer. As well as our regular setvices during the year we acknowledged God's gift of new life at four Sacraments of Baptism, gave thanks for faithful service, and sought to comfort those who had been bereaved during the year. At 31 December 2022 there were 243 communicant members and 189 families connected with the congregation. The average attendance at morning worship averaged 250 throughout the year. Online attendance, an imprecise measure, varied between 200 & 250.
PORTRUSH PRESBYTERIAN CHURCH ids, chartered accountants TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation's pastoral visitors subject lo Covid regulations. Video and audio recordings of the morning service are distributed weekly to those unable to attend, and communion services held, as appropriate, in people's homes. Since the beginning of the pandemic, all in-person morning services have been live-streamed. Counselling is available for all members of the church farrily, as required, and is provided by members of the Ministry team, and there is a strong emphasis on the distribution of practical support for those in need. Mission and outreach Al a local level our mission is expressed by our worship. which is a key element of expressing our love for God. Our worship is therefore inclusive of age and style, and allows those whom God has so gifted to creatively express their love by these gifts. We promote fellowship within the church and encourage each member to see hislher responsibility to be a catalyst for fellowship, caring, sharing, praying, encouraging, and visiting. This also challenges us as to our responsibility to develop fellowship with Christians outside our church. This is the basis for our outreach to the whole local community in caring service and evangelism, not only as individuals and families, but through the activities of the organisations listed above and below. The congregation supports the United Appeal for Mission, which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations lo support the wider mission of the denomination and lo 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. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister andlor 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 lo attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property Commencing in 2017 the congregation completed the renovation and refurbishment of No 14 Mark Street, the former home of our caretaker, in order to provide accommodation for charitable purposes, community support and the wider ministry of the church. The project was completed in 2018.
PORTRUSH PRESBYTERIAN CHURCH ids. chartered accountants TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Organisations In addition to our Sunday School, our Youth Fellowship and our Home Bible Study Groups, there are a number of thriving organisations. In-person activities for these organisations resumed in early autumn as pandemic restrictions eased. Our Home Bible Study Groups and Youth Fellowship met online in the earlier part of the year. The local branch of Presbyterian Women mel monthly during autumn and winter in support of missionary and discipleship work in the church. Our Girls. Brigade Cornpany meets each Monday with, on average, Ihirty girls of ages from four to eighteen attending. Our Boys, Brigade Company meets each Friday during the autumn and winter terms, with over twenty five boys of the same age range regularty attending Each organisation provides a range of activities of games, crafts, Bible teaching, and so on. Our Tea and Tols group meets every Friday morning in our halls. Fifteen children and their carers are regular attenders. These organisations have participants from throughout the communily, as does our Bowling Club, which meet once a week in our halls with beiween fifteen and bNenty regular attenders. We also have a craft group with a dozen members, who make craft items lo distribute to those in need both at home and abroad. Reality 3.'16, our Worldview programme, met regulady throughout the year, in person in Fieality 3..16 House, with participants from all over the province engaging in significant study of the Christian faith in relation to our modern world, Volunteers The Trustees wish to acknowledge their deep appreciation of the more than one hundred church members and others who give freely of their time by serving on committees and helping with these organisation5 and other church activities. Public Benefit statement The Presbyterian Church in Ire18nd 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 leaching. 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 (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 delivered centrally. Local delivery is fa¢ilitated 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 seNices and informal and ad-hoc feedback from members, their families, and members of the public. 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 order to further our charitable purpose. There are no other private benefits. The beneficiartes of this purpose are members, their families, other individuals with whom the Presbyterian Church in Ireland is in direct and indirect contact, 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.
PORTRUSH PRESBYTERIAN CHURCH ids. chartered accountants TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 The Kirk Session has had regard to the Charity Commission's public benefit requirement slatulory guidance. The congregation of Portrush provides facilities for other Churches and Christian groups from far and wide for trips and events, and for conference facilities. The church also maintains, through the efforts of our Propety committee, the extensive Grade 2 buildings on our Main Street Portrush sile, which represent some of the most important heritage buildings of the town and area. Flnanclal revlew The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 126 contributing families during the year {2021'. 123) donating a total of £112,31712021'. £112,797). Total income of the congregalian during the year was £257,666, compared to £246,747 in the previous year. Total expenditure increased from £225,201 to £237,430. Golng concern The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation's current activities and other financial commitments. Reserves policy The Trustees have considered the level of unrestricted reserves that it is appropriate to hold taknng account of current and ongoing commitments. It is the policy of the Trustees to hold al least one month's normal expenditure. At the year-end unrestricted reserves were £39,044, which represents a higher level of resetves than required by this policy The Trustees however, consider it prudent to hold reserves at this level as the .funding of its present activities is dependent of the ongoing financial support of members. Risk review A review of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from rnembers. These risks are mftigated by the Trustees and the Congregational Committee regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regular giving. structure, governance and management The Charity is an unincorporated organisation. The Trustees who served during the year and up to the date of signature of the financial statements were.. Mr B G H Simpson Mr R S Medcalf Mr J A Warke Mr SA Mccartney Mr W A Duncan MrWRDunn Professor J H Gillespie Mr W C Harpur Rev J A Kirkpatrick Mr S Medcalf Mr D Mcmillan Mr W S Peake Mr S P Vandevyver Mr R Scott Rev P Boyd (Deceased 16 November 20221 (Appointed 29 April 2022)
PORTRUSH PRESBYTERIAN CHURCH ids. chartered accountants TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 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 ofthe constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks lo 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 congregations. All members are entitled to propose, speak and exercise equal voles at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative bLIt only a casting vote. Stated meetings of the Kirk Session are held at least five times a year. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on rts ordinances. The selection of Ihose proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if the obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Portrush Presbyterian Church has been assigned lo the Coleraine & Limavady 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, ministers who have retired from active duty, and an elder appointed by the Kirk of Session of each congregation. The General Assembly The General Assembly is the supreme court ofthe 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 in June for worship and to conduct its business. At the end of business it is dlssolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired ministers and a representative elder appointed by the Kirk Session of each congregation. The Trustees, report was approved by the Kirk of Session and signed on its behalf by Professor J H Glllespie Trustee Dated.. 28 February 2023 Rev P Boyd Trustee Dated:28 February 2023 4vO•