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 MISS￿1￿, 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