Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Flnancial Statements for the year ended 31 December 2022 Reglstered Charlty In Northern Ireland (NIC105588)
Presbyter an ORRITOR CONGREGATION OF THE PRES8YTEIUAN 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 DEfAILS Orritor congregation of the PresbyterSan Churth in Ireland 255 Orritor Road Cookstown Co Tyrone BT80 9NE Registered Charity in Northern Ireland (NIC105588) CHARrrY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Stewart Black Maurice Freebum Robin Freeburn Rev James Porter Samuel Laughlin Robert Mahood (resigned on 8/12/16) Roger Wilson PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Revjames Porter Stewart Black Michael McKeown INDEPENDEMf EXAMINER Randal McKinney, McKinney Dawson Accountants. 28 Union Street Cookstown, BT80 8LX BANKERS Danske Bank, 38 James Street. Cookstown. BT80 8NN SOLICITORS Mlllar Shearer Black, Molesworth St. Cookstown BT80 8PH
Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REpoirr {conYd) 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 witnes5 and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congre8ation including administering all funds and property belonging to the congregation. Members of the Kirk Sesslon are ex-officio members of the Congregatlonal Committee. The Kirk Sesslon consists of the ordained mlnister and the ruling elders of the conEregation. All members are entitled to propose, speak and exercise equal votes at meetings, except the Moderator or the minlster in active duty In the congregation. vtho have onty a casting vote. whenever a casting Vote is required. Stated meetings of the Kirk session are held on the 3rd Thursday of January. April & September and also the I" Thursday of December. To be chosen for the 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 who qualify for this office is drawn up by the Kirk Session. Members are elerted if they obtain two-thirds of those who vote. Presbytery The form of church governance, whereby the corporate oversight of a con8regation is maintained, 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. Orritor congre8ation of the Presbyterian Church has been assigned to the Tyrone Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of ongregations 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.
Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REpoirr (convd) 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 Assembty 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. Orritor congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Refornied Church within the wider body of Chrlst is 8rounded 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 thelr part in fulfilling God's mission to our world. The mission purposes of Orritor con8regation are, by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vlsion is by the grace of God. to be an inclusive, welcomin8 community of Chrisvs people of all ages. which: is increasingly characterised by love for God. and love and concern for others: is committed to the hlstoric Christian gospel as revealed in the Bible: is relevant to people of this time and place. The congregation aims to live out its Mission and Wision as a family of God's people by bein8: A Covenant Community: where our relationships are rooted in the promises of God by livin8 faithfully toward him and toward one another An Inter8enerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward-looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland. we believe that the Bible is the supreme authority over all we do. and that the Westminster Confession of Faith. along with the Lar8er and Shorter Catechisms set out what we understsnd the Bible teaches on key matter5 of Christian faith and practice.
Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) AcfiviTIES AND OBJEcnvES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's Supper is observed on five occasions during the year {January, Good Friday, May, September and November). All those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregatlon holds regular bible study meetings and has a wlde range of organisations including Sunday School Youth Club Presbyterian Women's Group Junior CE Bowling Club Knitters Fellowship ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregation meets for worship each Sunday at 12.10pm. During the week the Bible Study provldes an opportunity for members to meet together for fellowship, to study the scriptures and for a tlme of prayer. As well as our regular services durlng the year we acknowledged Gorfs gift of new life in a number of Sacraments of Baptism and conducted married services. We also sought to comfort those who had been bereaved during the year. At 31 December 2022 there were 151 communicant members and 109 families connetted with the congregations. The average weekly attendance at morning worship Is 80. Pastoral care Members of the congregation who are unable to attend church due to sickness or age-related problems are visited or phoned on a regular basis by the minister or elders.
Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) Misslon and outreach Sunday services, funeral services. Harvest Services and Children's Day Services are all used as prime occasions for preaching the Gospel of Christ. In partnership with our sister church in Cla88an a Summer Holiday Bible Club is held each year for one week in the month of July and Is well attended by children and young people from the local community. The congregation supports the United Appealfor 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 congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas. assists con8re8ations with the deployment of locally based staff, enables church plantin& provides grant support for the upkeep of church premises. assists with the running costs of Union Theological College, the Church's training college for mlnistry students. and financially supports congregations in the areas of worshlp, disclpleship. global mi55lon. outreach. leadership and pastoral care. The congregation also contributes to the Moderatorfs Appeal and any other special appeals as they arise. In addftion. the congregation wes financial support its own missionary families as well as to over twenty external missionary or8anizatlons and agencies e.g. Asia Link, Tear Fund, Open Doors, Belfast City Mlssion, et Normally a number of our teens and twenties join summer Outreoch Teoms and an annual Service of Celebration (SOC) is held to give the young people involved an opportunity to report back to the congregation on their outreach activities.
Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Presbytery The congregation is nonnally represented at the regular meetings of Presbytery by our minister and or one of the elders. This Presbytery meeting provides an important link between the congregations and the wider structures of the church. General Assembty Normally an elder is nominated to attend the meetings of the General Assembly of the Presbyterian Church in Ireland held In Assembly Buildings. Belfast, in June each year. Property No major work on Church property In this financial year except for palntln8 of Church exterlor. Or8anlsatlons The Church has a number of organisations that meet regularly In the Church hall. The Sunday School meets every Sunday morning at 11am. Junior CE met on Thursday evenings for kids of primary school age but has not recommenced since Covld 19. Youth Club met on Frlday nlghts for 11 year olds+ but has not recommenced since Covid 19. The Bowling Club meets on Tuesday nights. Presbyterian Women (PW). This ladie< organisation meets in Church hall on the first Thursday night of each month. Events organised by these organisations throughout the year normalty include Christmas Party, Senior Citizens Christmas Dinner, Walk & Talk evenings, Family Barbeque. Charity Coffee morning fundraisers. Sunday Soup lunch, Shopping Trip to BelfasL The Church is committed to the adherence and maintenance of Safe Guardin8 policy.
Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Volunteers The Trustees wish to acknowledge their deep appreciation to those people who give freely of their time by serving on committees and helplng with organizations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ire13nd meets the public benefrt requirement by providing benefit to its members and the general public by makin8 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 communlty such as throu8h the care of those in need (including the slck, disabled and bereaved). Generallyi 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 materlal, press advertisement, websites. and social media or in other ways. The benefits are demonstrated through regular evaluatlon of the services and informal and ad-hoc feedback from members, their families. and members of the publl 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 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 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 taken on board the Charity Commission's Public benefft requirement statutory guidance.
Presbyter an ORIIITOR-CONGREGATION OF THE PRESBYTERIAN 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. There were 85 contributing families during the year [88 in previous year, 2021] donating a total of £40,796 {£41.812 in previous year. 2021) Total Income of the congregation during the year was £82.160 compared to £89,900 in the previous year, Total expenditure reduced from £99.043 to £83.378. This reduction in expenditure and income for the year mainly due to spend by Orritor Church on Manse repalrs and receipt of Claggan Church contribution to these repalrs in previous year. 2021. STATEMENT OFTRusfEE RESPONSIBIUTIES The Trustees are responsible for preparing the annual report and the financial statements of the congregatlon in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250,(IX), the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities and also for the annual accounts to be examined by an independent examiner rather than a statutory auditor. The Trustees are responslble for keepin8 adequate accounting records that are sufficient to show and explain the congregation's transactions and disdose with reasonable accuracy at any time its financlal position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on..........................--... 2023 and signed on ts behalf by Name.. K--I c Name: Date: Date: Signature:
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ORRITOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of Orritor Presbyterian Church forthe year ended 31 December 2022, which are set out on pages I to 7. Respective responslbilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: Examine the accounts under section 65 of the Charities Act. Follow the procedures laid down in the general directions given by the Commission under section 65 19llb) of the Charities Act State whether particular matters have come to my attention Basis of Independent Examiner's Report I have examined your charity accounts as required under settion 65 of the Charities Act and my examination was carried out in accordance with the general diTertions given bythe Commission for Northern Ireland under settion 6519}(bl of the Charity Act. My examination included a review of the accounting records kept bythe 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 you as charity trustees concerning any such matters. My role is to state whether any material Matte have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance wtth section 63 of the Charities Act. 2. That the account5 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 Independent Examinerfs Statement I have completed my exarnination and have no concerns in respect of matters {11 to14) listed above and, in connection with followingthe directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Randal McKinney. McKinney Dawson Accountants, 28 Union Street, Cook5town, BT80 8NN doi
ORRITOR CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Restricted Endowment Funds Funds Funds Total 2021 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 54248 24939 765 67972 1200 79187 765 167 1786 255 454 20274 422 1786 Total Recelpts 56201 25959 89900 82160 Payments Raising funds Charitable activities Investment costs Property Related Costs 737 48703 726 57721 737 82641 33938 40596 Total Payments 49440 33938 99043 83378 Net receipts / (payments) Transfers between funds 4476 4476 Net movement In funds Funds brought forward 2285 77055 -3503 46388 -9143 132586 -1218 123443 Funds carried forward 12 79340 42885 123443 122225
Presbyter ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND UABILMES As at 31 December 2022 Unrestricted Restrfcted Endowment Totsl Funds Fund5 Funds Funds 2021 Total Funds 2022 Funds Reconciliatlon Bank and Cash at start of year Net movement in funds 77055 2285 46388 -3503 132586 -9143 123443 -1218 Bank and Cash at end of year 79340 42885 123443 122225 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 79340 42569 316 123092 351 121909 316 123443 122225 Other Assets Fixed Assets - Note 10 Church Premises, Flxtures, Fittings & Equipment Investments- Note 11 Gift Aid receivable on donations 11980 12511 11980 12511 Liabilities Loans Approved by the Kirk Session at a meeting on and signed on its behalf by Name: Name= Stewart Black Date: Date= Signature:
ORRrroR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE AccouKrs 31 December 2022 ACCOUNTING POUCIES BASIS OF FINANCIAL sfATEMEKrs As the total income of the congregation is less than £250.(XKJ the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northem Ireland) 2015 to prepare its accounts on a receipts and payments basis. 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 restritted or unrestricted income funds depending upon the purpose for which the endowment was establlshed in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the restrlcted purposes Intended by the donor and (b) revenue donations or grants for a specific con8re8ational activity intended by the donor. Where these funds have unspent balances, Interest on thelr pooled investment is apportioned to the individual funds on an average balance basis. Unrestritted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Restrlcted Endowment Totsl Funds Funds Funds 2021 Totsi 2022 Recorded giving: Loose collections Donations & Gifts Gift Aid Legacies and bequest 40796 17720 975 58771 2342 6859 58516 1665 7791 11215 4776 7986 3015 3229 54248 24939 67972 79187
Presbyter an ORRITOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE AcnvrriES Unrestrlcted Restrlcted Funds Fund5 Endowment Total Funds 2021 Total 2022 Income from charitable activities Membership fees / Grants 525 525 240 1200 765 1200 765 4. OTHER TRADING AcrivrriES Unrestricted Restricted Funds Funds Endowment Total Funds 2021 Total 2022 INVEsfMEKf INCOME Unrestrirted Restrlcted Funds Funds Endowment Total Fund5 2021 Total 2022 Deposit interest Other investment income 253 238 216 253 169 167 167 255 454 422
Presbyter an ORRITOR CONGREGATION OF THE PREs8YfERIAN CHURCH IN IRELAND NOTES TO THE Accoumrs 31 December 2022 OTHER INCOME Unrestricted Restrlcted Funds Fund5 Endowment Total Funds 2021 Total 2022 Magazines Claggan Contribution Gifts in Lieu Fee Rebate 285 261 1200 285 261 1200 20274 1786 20274 1786 RAISING FUNDS Unrestricted Restricted Funds Funds Endowment Total Funds 2021 Total 2022 FWO envelopes 737 726 737 737 726 737 CHARITABLE ACTIVITIES Unrestricted Restrfcted Funds Funds Endowment Totsi Funds 2021 Total 2022 General Assembly Assessments 12329 Presbytery fees 280 Ministry and support staff costs 19649 Congregational running expenses 16445 Donations to Missions & Charities O 6776 280 15109 20144 15412 12329 280 19649 33054 17329 16609 17329 48703 33938 57721 82641
an ORRITOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE Accoumrs 31 December 2022 OTHER EXPENDITURE Unrestricted Restrfcted Endowment Total Funds Funds Funds 2021 Total 2022 Property Related costs 40596 40956 10. FIXED ASSETS The con8regation owns the Church premises situated at 255 Orritor Road, Cookstown, BT80 9NE, the adjoining Church halls, the manse for the minister at 253 Orritor Road, Cookstown and the associated fixtures, fittings, plant and machinery. INVESTMENTS The congre8ation has the following investments. Amounts a shown at market valuation. 2021 2022 General Investment Fund Other Investments 4993 6987 5524 6987 11980 12511
Presbyter an ORRITOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE AccouKrs 31 December 2022 11. FUND BALANCES Fund Balano Recelpts Payment Net Surplus / Balan at start Transfer (Deficit) at end Unrestricted Funds Number l Account 77055 56201 49440 4476 2285 79340 77055 56201 49440 4476 2285 79340 Restricted Funds Buildings Account Missionary Account Sunday School Account Youth Club Account Bowling Club Account PW Account CE Account 26367 10566 12595 59 11948 17350 741 1340 56 2500 50 4776 -1332 21 25035 27 13247 3359 290 639 288 13929 5043 106 647 290 -350 240 2492 46388 25959 33938 4476 -3503 42885 Total 123443 82160 83378 -1218 122225