ids. PORTRUSH PRESBYTERIAN CHURCH chartered accountants TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Tnjslees present their annual report and financial statements lor the year ended 31 December 2023. The financial slalemenls have been prepared in accordance with the accounting policies sel out in note 1 to the financial slalemenls and comply with the book OF the constitution and 9overnmenl of the Presbyterian Church in Ireland. the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounling pefiods commencing from 1 January 20161. Objectives and activities 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 Chfisl. is grounded In the Scriptures, and exists lo love and honour God through faith in His Son and by the power of His Spirit, and la enable her members lo play their part in fulfilling God's mission lo our world. The Charity's mission is_" disciples of Jesus Christ. For the Glory of God to present the gospel so that others will become true To make this mission a reality, the Charity is committed lo the only God-given means of achieving it - the Word of God laught and preached simply. compassionately, and faithfully. This mission guides the Charity's Vision, which Is to see a5 many people of all ages come to a personal relationship with Jesus Christ and grow to become Useful Active Serving membern of His church. The congregation normally meets for worship every Sunday and visitors are welcome lo 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 admilled to the Lord's Supper. The congregation hdds regular Bible study meetings and player meetings, and has a wide range of organisations including.. Sunday School Youth Fellowship Boys, Brigade Girls, Brigade Tea and Tols Presbyterian Women Choir Craft Group Bowling Club New Beginnings. a charity shop as a community service Achievements and performance Worship and prayer The congregation normally meets for worship each Sunday al 11am and 6.30pm. During the week a rarige of Bible study groups provides an opportunity for members lo meel together for fellowship, lo study the Scriptures, and for a time of prayer As well as our regular services during the year we acknowledged God'5 gift of new life at four Sacraments of Baptism, gave thanks for faithful senlice, and sought lo comfort those who had been bereaved during the year. Al 31 December 2023 there were 2S3 communicant members and 196 families connected with the congregation. The average allendance al morning worship averaged 250-300 from September lo May and 450-500 from June lo August. Online allendance, an imprecise measure, varied between 150 & 250.
ids. PORTRUSH PRESBYTERIAN CHURCH chartered accountants TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Pastoral Gare Members of the con9regalion who are unable lo attend church due lo sickness or age are visited on a regular basis by the minister, elders or by one of the congregation's pastoral visitors subieGI to Covid regulations. Video and audio recofdings of the morning setvice are di51ribuled weekly lo those unable lo attend, and communion services held, as appropriate, in people's homes. Since the beginn1ng of the pandemic, all in-person morning services have been live-streamed. Counselling is available for all members of the church family, as required. and is provided by members of the Ministry team, and there is a strong emphasis on the distribution of practical support lor those in need. Mission and outreach Al a local level our mission is expressed by our worship, which is a key element of expressing Dur love for God. Our worship is therefore inclusive of age and Style, and allows those whom God has so gifted lo creatively express their love by these gifts. We promote fellowship within ltte church and encourage each member to see hislher responsibility to be a calalysl lor fellowship, caring. sharing, praying, encouraging, and visiting This also challenges us as to our responsibility lo develop fellowship with Christians outside our church. This Is the basis lor our outreach lo the whole local community in caring service and evangelism, not only as individuals and families, bul through the activities of the organisalions listed above and below. The congregalian 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 ol the denomination and to do mission and outreach on a denominational oasis beyond what the congregation could do on its own_ The United Appeal Fund provides financial support for mission personnel al 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 MISS1, 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 rhe minister and one of our elders were nominated lo allend the meeting of the General Assembly of the Presbyterian Church irs Ireland held in Assembly Buildings. Belfast, in June. Property Early in 2023 serious leaks in the pipes for the central healing of the church led lo the replacement of those pipes and the complete resurfacing of the rear car park. under which the pipes were laid.
ids. PORTRUSH PRESBYTERIAN CHURCH chartered accountants TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Organisations In addition lo our Sunday School, our Youth Fellowship and our Home Bible Study Groups, there are a number of thriving organisalions. In-per50n activitie5 for these organ15alions resumed in early autumn as pandemic reslriclions eased. Our Horne Bible Study Groups and Youth Fellowship mel online in the earlier part of the year The local branch of Presbyterian Women met monthly during auturrn and winter in 5UPPOrt of missionary and discipleship work in the church. Our Girls, Brigade Company meets each Monday with, on average, thirty girls of ages from four lo eighteen allending Our Boys, Brigade Company meets each Fr1day during the autumn and winter lerrns, with over twenty five boys of the same age range regularly allending Each ofganisalion provides a range of activities of games, crafts. Bible leaching. and so on. Our Tea and Tots group meets every Friday morning in our halls. Fifteen children and their carers are regular attenders. These organisations have participants from throughout the community, as does our Bowling Club. which meet once a week in our halls with between fifteen and twenty regular attenders. We also have a craft group with a dozen members, who make craft item5 to distribute lo those In need both al home and abroad. Reality 3.'16. our Worldview programme. mel regularly throughout the year, in person in Reality 3..16 House, with participants frorn all over the province engaging in significant study ol the Christian faith in relation to our modern world. Voluntee The Trustees wish to acknowledge their deep appreciation of the more than one hundred church members and others who give freely of their lime by serving on committees and helping with these organisation5 and other church activities. Public Benefit Statement The Presbyterian Church in Ireland meets the public benefit requiremenl by providing benefit lo Its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct beneh'ls which flow from the purposes of the Church include the gaining of an understanding in Christian belief5 as set out in the Bible and in the Church'5 subordinate standards Ithe Weslminsler Confession of Faith and the Shorter and Larger Catechisms) leading lo spiritual and moral development and opportunities lor response lo Bible leaching. In turn, this frarnewofk leads lo practical expressions of Christian belief5 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 cangregalions and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facililaled by central resources in almost all cases. Public access is made known through the use of noliceboards, printed material, press advertisement. websites. and social media or in olhef ways. The benefits are demonslraled through regular evaluation of the seNices and informal and ad-hoc feedback frorn mernbers, their families, and members of the public. The purpose does not lead lo harm. The only private benefit flowing from our purpose is related lo Ministers. Missionaries, Deaconesses, Irish Mission worker5 and Lay Agents who receive benefits as a result of their holdin9 office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are mernbers. their families. other individuals with whom the Presbyterian Church in Ireland is in direct and indirect contact. the community in which pastoral selvices are prov1ded and other communitie5 throughout Northern Ireland, the Republic of Ireland. and worldwide which benefit from our engagement with and support for both Christian and other secular organisalions, charities and individual members of the public.
ids. PORTRUSH PRESBYTERIAN CHURCH chartered accountants TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 The Kirk Session has had fegard lo the Charity Commission's public benefit requirement statutory guidance. The congregation of Portrush provides facilities for other Churches and Christian group5 from far and wide for trips and events. and for conference facilities The church 3150 maintains. through the efforts of our Property committee. Ihe extensive Grade 2 bLiildings on our MairTr Street Portrush sile, which represent some of the most important hefilage buildings of the town and afea. Financial review The Congregation's main source of income is members. contributions through the Weekly Freewill Offering. There were 137 conlribuling familles during the year12022'. 1261 donating a lolal of £113,48512022.' £112,317). Total income of the congregation during the year was £306,416, compared to £257,666 in the previous year. Total expenditure increased from £237,430 10 £285,505. Going concern The activities of the congregation are dependent on ongoing contributions from ils members. The Trustees are of the opinion that the congregation has sufficient resources al the date of approval of these financial slalemenls lo meet commitments which will arise in the year from the dale of 51gning this report and subject lo the continuing 5UPPOrt from members lo fund on an ongoing basis the congregation's current activitie5 and other financial commilrnenls. Reserves policy The Trustees have considered the level of unrestricted reserves that il Is appropriate lo hold taking account of current and ongoing commitments 11 Is the policy of Ihe Trustees lo hold al least one month's normal expenditure. Al the year-end unrestricted reserves were £64,498. which represents a higher level of reserve5 than iequired by this policy. The Trustees however. consider il prudent lo hold reserves at this level as the funding of Ils present activities is dep8ndenl of the ongoing financial support ol members. Risk review A review of major risks has been undertaken by the Truslees and systems and procedures implemented lo manage identified risk5. The pnncipal risks are in relation lo the likelihood of reputational dama3e and financial risks associated with the expectation of ongoing financial support from members. These risks are mrtigaled by the Tnjstees and the Congregational Comrnitlee regularly monitoring the vari04Js activities of the congregation at slated meetings and by encouraging members in their regular giving. Structure, governance and management The Charity is an unincorporated organisalion. The Trustees who Served during the year and up lo the dale ol signature of the financial statements were". Mr B G H Simpson Mr R S Medcalf Mr S A Mccartney Mr WA Duncan MrWRDunn Professor J H Gillespie Mr W C Harpur Rev J A Kirkpatrick Mr S Medcalf Mr D Mcmillan Mrw S Peake Mr S P Vandevyver Mr R Scott Rev P Boyd Rev Dr J Coulter (Resigned 31 August 20231 (Resigned 31 Au9usI 20231 (Appointed 1 September 2023)
ids. PORTRUSH PRESBYTERIAN CHURCH chartered accountants TRUSTEES, REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 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 conslilution and gDvernrnent of the Presbyterian Church in Ireland. the Kirk Session seek5 to watch over and promote the spiritual interest of the congregation and of pef50ns not connected with any congregation who are within its bounds. It ensures pastoral caie is in place In the congregation and seek5 to further the contribution of the Church lo Christian witness and service in the local community. The Kirk Session has delegated lo 115 Congregational Committee the temporal affairs of the congregation including administenng all funds and property belonging to the congregation. Members ol the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister 3nd the ruling elders of the congregations. All members are enlilled lo propose, speak and exercise equal voles al meetings, except that the Moderator. the minister in active duty in the congregation, has no deliberative bul only a casting vote. Stated meetings of the Kirk Session are held al least five limes a year. To be chosen for the office of the eldership in the congregation a person musl be a voting member and a regular attendant on its ordinances. The selection of those proposed lo be called lo the offiGe can be either by the congregation or by the Kirk Session. Members are elected if the obtain Iwo-thirds ol 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 lo it by the General Assembly of the Pre5bylerian Church in Ireland. Portrush Presbyterian Church has been assigned lo the Coleraine & Limavady Presbytery of the Presbyterian Church in Ireland. The membership of Ihe Presbytery consists mainly of the active ministers ol congregations assigned lo 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 of the Church. representing, in one body, the whole Church, and acting as Ils supreme legislative, administration and judicial aulhonty in dealing with all rnaiiers brought before it. The General Assembly is normally consliluled in June for worship and lo conduct Ils business. Al the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregalian, 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 Gillespie Trustee Dated.. 30 January 2024 Rev Dr J Coulter Trustee Dated:30 January 2024