an West Congregatlon of the Presbyterlan Church in Ireland Trustees Annual Report and Financlal Statements For the year ended 31 December 2022 Re8lStered with the Charity Commission for Northern Ireland NIC105589
an CONTENTS Trustee5 annual report Independent examiners report io Statement of financial actlvitles li Balanee sheet 12 Notes to the accounts 13-20
Presbyter an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNVAL REPORT The Trustees present thelr Annual Report and Finanaal Statements for the year Ènded 31 December 2022. REFERENCE AND ADMINisfRATIVE DAlLs West Congregation of the Presbyterian Church in IrelaNI 15-19 Ballymoney Road Ballymena BT43 58S Reglstered Charity In Northern Ireland INICIO55891 CHARITY TRusfEES The Charlty Trustees who served during the year or who were trustees at the date of this rewrt were.-- Dr David Allen Mrs Ethel Armstron8 Mr5 Sarah Armstrong Mrs Mari 8axtef Mrs MarBaret Alexandra Boyd Mi55 Anne Dlnes Mrs Annie Erwin Mr Bryan Gormley Rev Oaniel John Kane B.Sc.. 8.D. Rev Llnda Mary Keys Mr Harry Lamont Dr David Llnton Mr Mark Livin8Stone Mr Willlam Maurice Lv4ingstone Mr Charles Lynn Mrs Ellzabeih Lynn Mrs Angela Mcclint Mr Edward Mcconnell Mrs Flona Mtconnell Mr Robert Mccready Mr James McKane Mrs Laura McKane Mr Mark McKane Mlss Jennifer McLernon Mi$5 Anna Morlson Mr Samuel Murray Mrs Alison Ramsey Mr Alan Sheppard Miss Hilary Taylor Dr Scott Wharry Mr Graham Wilson Mrs Janet Wilson Mr Robert Wllson Mr Wllllam Wllson PRINCIPAL OFFICE BEARÉRS Mlnlster Clerk of Session Treasurer Rev Danlel John Kane B.Sc.. 8.0. MlssAnne Dines Mr Wllllam Maurlce Livln8Stone
an WEST CONGREGATION OFTHE PRE56YfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl INDEPENDENT EXAMINER Steven Potter FCA Potter Flnne8an Limited Chartered Accountants Unlt 2S The Courtyard Busines5 Park 190 Galgorm Road Ballymena BT42 IHL BANKERS Danske Bank 1.2 Broadway 8allymena 8T43 7AA SOLICITORS McKeNill Nellly l Broadway Ave Ballymena BT43 7AA
Presbyter an WEST CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REpoirr Icwvd) In Januafy 2022 the Covid infection rate increased, and this prompted the retuffl of restrlctlon5. While we were able to taIn in- peI50n worshlp at two Sunday morning services, rnost groupsand oiganisations declded notto meet or to meet virtually via Zoom, Éncluding18nite. our Bible Study gfoup an(J the Prayer Triplets. In February 2022, the Muslcal Director feturnÈd the choir were pleased to start the New Year wlth an evening of singing favourite hymns. The first Kirk Sesslon meeting wa5 held in February 2022 and took the forniat of a group discu55ion on how to 'press the reset button, In West Church. Rev. Kane encouraged the mernbers of Kirk Session to read Tony Merlda's book Love Your Church. Thi5 was followed on 19th March 2022 by an Away Dayat Carnmoney Presbyterian Church facllitated by Mr Rick Hill. PCI'S Dèvelopment Officer. Then, on Tuesijay 15th February 2022 Kirk Session recebved the latest "Revlsed PCI Covid-19 Mltl88tlons & Measures" agreèd at a meetingof the General Council of PCI on Moftday 14th February 2022. Thls followed the Health MSnistÈr for NI'5 decision to remove most of the legal regulations coneeining COVID-19 festiictions includlng the very few legal requirements whlth st511 applied to churches. So. in the four-week pefiod leadlng up to Easter. Hope Café resumed at 4.3(Wm on Sunday afternoons. Then, in early April 2022, there was a further relaxation of the COVID restrlctions and in-person worship beBan to look slightly more nom)al. includlng the resumption of Communlon Services uslng 8bves, t¢)w and extra spacing of the wlne cups. In Aprll 2022, we celebrated the arrival of our new Deaconess wlth a SeThice of Indurtion, led by the Ballymena Presbytery. Slnce then, she and her husband and daughter havè settled into West Church with ease and have been makln8 an invaluable contrlbution. They have been 8ettingto know the congre8atlon and she has beenen8a8ed in numerous pastoral visits amon8 ourolder members. As tSme ha$ gone by her gifts with children and famllies has becorne opparent and therefore herjob descrlptlon has been extended from eight to ten sesslons a week to Incorp)rate this valuable role. In and around thè Easter period more children's activities began to start up with a Crèche Party on a Saturday mornin8 2nd Aprll 2022 and a Scouts Service on 10th May 2022. At a Kirk Se55lon meeting on 24th May 2022. It was decided to create a Listenin8 Task Group. Their remjt was to plan how to share the ideas Rlck H511 had discussed on the Away Day in March 2022 wlth the con8re8ation and then, listen to thelr responses. So that together West Church could bulld forward. On Sunday 29th May Mr5 Sharon Garlough Brown. the award-wlnnlngauthor whose best-known book called Senslble Shoes visited West Church and preached at the Sunday moming seTrke. In early June 2022. a very successful Celebrati of the Queen's Platlnum Jubilee was held. The Social Area was decorated with royal memorabllia and a picnic took place In the clwrch 8roun(15. In addition, there was a vlbrant dlsplay of vartous Items ueated by the Craft Cla55 on Thursday mornin. At the beginnlng ol September 2022 there was a Back to School with God Sunday whlch saw an Increase in the nurnber of young families attending the sunday mornin8 service and we were5olned by the Principal of Carniny PS. Llstening Sunday took place on 25th September 2022 when Rick Hlll and AndW Dickson from PCI led mornin8 worshlp, followed by small 8roup discussions involvln8 most of the congre8ation in ihe Social Area. After thls, there wa5 time to flll In the onllne suivey. A supplementary group discusslon session was held on 10th October 2022 in the evening. Then, we had the opportunity to give thanks for God's goodness and faithfulness throughout the yeaT on 9th October 2022 when we celebrated Harvest Sunday. The church had been creatively dOrated by a team of t)lented helpers. Autumn 2022 saw the Inauguratron of Prayer and Praise Evenings in the sanctuary an¢J this provided time to come together infoimally as a church family to pra45e God while listenin8 to what He was saying to us throu8h the sharlng of HIS Word. On 9th November 2022 a Community SeTviceofThanksglvlngfor local buslnesses was organised bythe Ballymena Church Members Forum. the IntÈr-ethnic forum, Ballyrnena BID and the Ballymena Chamber of Commerce and Industry. It Was 8¢)od to have the time to interact with the local community. Then. on Sunday 131b November 2022 ¥ wefe able to hold our usual Art of Remembrance whlch had been suspended for two years due to the pandemlc and in the evenin& there was a service of Remembrance and Reflection for those who were grieving
Presbyter an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT Iconvdl the loss of a loved one during the pandemic or at aTh)ther time. This was a worthwhile serylce which was well attended and very Meaningful for those came along from both Ouf own congregation and other& On 201h Novembei 2022 the Sunday mornin8service was ably led bythe Women's Mlnlstryand iftvolved a couple from PCI Overseas Mission. During the period May to December 2022 there were several retlrements from Kirk Session and thls prompted a chanBe in the make-up of the distrlcts oveiseen by the iemainin8 elder5. This was completed in time for materials to be delivered to the con8rÈgation before Christmas. On Sunday 13lh December 2022. West Church was delighted to hold a Christmas Lunch for around one hundred and fifty Ukralnlan refugees who now live in ènd around the 8allymena area. This was very well re1Ved and It is hoped to repeat thls event In the future. 16th Decèmber 2022 saw the return of the long-awaited Musicfvr Christmos. Thls proved a very successful evenlng whlch saw the sanctuary fllled with members and non-members enjoying the opportunity to listen to a wlde varlety of musical artlst5 and 8enres. Itwas 8 delight to heartho building resounding tothe sln8in8of Christmas carols. This evening heralded the festlve season includln8 the Carol Setvice, the mSdnight Christmas Eve krvlce and the Christmas Mornlng service. Also. 18¢h December 2022 welcomed the Wlldwest Service back a8atn and th15 proved a colourful and exuberant opportunlty to worshlp God tO8ethef a5 a family led by the chlldrèn. SeNices contlnued to be streamed for those WIK) had the equipment to vlew thern. CDS and DVOS were avallable, and delivered to those who had not that facility. Help was also made available to those who needed it from the Hamper and Compassion Ministries. This help was available for members and non-membefs alike. As we have come out of the pandèrnic thè Minister has, of course, tontinued to SUPPOrt thè ill and bereaved to the Ilmlt of what was allowed with restrictions in place at any time. A concern for Kirk Session has been the psychologlcal problems resultln8 frorn the disruption of normal lifestyle experSenced by everyone over the past few years. The benefit. both spiritual and social, of members meetlng In person cannot be overe5tlrnated and It is our hope that as clr¢umstances return to normallty that oven the most ¥ulnerable wlll feel more confident, and comfortsble, about attending church a8aln. STRUCTURE AND MANAGEMEP The Klrk Sesslon The charity trustees of the congregation are ihe mernbers of Its Klrk Session. Under the con8re8atlon'$ governing do¢umÈnt, The Code, the book of the constltutlon and government of the Presbyterlan Church In Iland, the Kirk Session 5eek5 to watch over and promote the spiritual interest of the con8re8ation and of persons notconnected wlth any con8regatSon who are withln its bounds. It ensures pastoral care is in place In the congrtgation and seeks to further the contrlbution of the Church to Christian wltness and service in the local community. The Kirk Sesslon has dele8aied to its Congregational Commlttee the temporal affairs of the congregatlon includin8 administering all funds and property belongi to the ¢on8re8ation. Members of the Kirk Session are ex- officio members of the Congregational Committee. The Klrk Session consists of the ordained minister. the ordained assoclate minlsier, and the ruling elders of the congregatlons. All mèmbers are entitled io propose. speak and exerclse equal votes at meetings, except that the Moderator, the mlnisters In artive duty in the congregatlon, have no delibÈrative but only a casting vote. Stated meetln8s of the Kirk se55ion are held at least five times each year. To be chosen for the office of the eldershlp In the cOn83t10n a person must be a voting member and a regular attendant at its ordinances. The selectlon of thosÈ proposed to be called to the office can be elther by the congregation or by the Kirk Session. Members are then elected if they obtain the 5UPPOrt of two-thlrds of those attending a special meeting of qualified voters.
Presbyter an WEsf CONGREGATION OF THE PRESBYTÉRIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Confdl Presbytery Under the Presbyterian Church in Ireland form of 8overnance the Corporate oversight of a congregation 15 the responsibiltty of a PSbY1ery which superintends generally the spiritual and temporal affairs of the congregatlons assigned to it by the General Assembly of the Presbyterian Church in Ireland. West Church, Ballymena Presbyterian Church has been ass18ned to the Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery conslsts mainly of the artive ministers of eongregations, minlsters who have retired from aLtive duly. and a representative elder appolnted by the Kirk Session of each congre8ation. The General Assembty The General Assembly is the supreme court of the Church, represeniing in orte body the whole Church and actin8 as its Supreme legislative, admlnlstration and judicial authority. in dealing with all matters brought before it. The General Assembly is normally constltuted during the first week In June for worship and to conduct its business. At the end of buslness, it is dissolved. The membership of the General Assembly consists mainly of the active minister5 of each congregation. retired minsters and represeniative elder appointed by the Klrk Session of each congregat50n. DESCRIPTION AND PURPOSE West Presbyterian Church is a congregation of the Presbyterian Church in Irelaftd. The Presbyterlan 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 thiough faith in His son and by the power of His Spirlt. and to enable her members to play thelr part In fulfiiiin8 God's mission to our world. Our vision is to be a vlbrant 8rowin8 crCh in which people of all a8es are becornin8 more Ilke Jesus, actlve In Ais servlce and reachln8 Out in His love to our communlty and beyond. The mission of West Church will be fulfilled through Minlstry Teams wb¢h the followln8 alm$-. Worship- developln8 skill, ideas and resources that can be used kn seThlces of wor5hlp to bring pleasurè to God. lusin8 creative arts such as music, diama etc.I Discipleship - creatlng opportunltles for rndbvlduals to grow in their confidence, knowledge and appllcatlon of the s¢rlptures to their lives, and therefore build intimate relatlonshlps wlth Jesus and become more Ilke him. Ithrough Home 8ible Study Groups, Christianity Explored Courses etc. Fellowship- creating opportunltles for bringln8 people together so that our sense of community is deepened a5 we get to know each other better, making everyone to feel wekome In God's family at West Church. Ithrough aftor-church tea and coffee, social events, conBre8atlonal lunches etc.I Compasslon- creatin8 OPPOrtunilies for Christian service so that we may show practlcal care for people both Inslde and outslde of our con6re88tlon, makln8 a real dlfference in their lives for the sake of jesus. Ipractical help for the eldeflys serving the tommunlty on our doorstep, monthly food hampers. financial assistance with life's basics for people In serlous dlfflcultyl Prayer- developing and deepenln8 the prayer life of con8re8ation through creatin8 OPPOrtunitles for prayer. Ichureh prayer meetings, prayer triplets. provision of a Prayer Room, offerlng prayer mlnlstryto Indlvlduals e.8., after church services and on other occasions as iequiredl Evangelism- encouraging people of all a8es to a¢ceptJesus as their personal sl0r. and provide opportunities forwitne5sing to our faith throu8h Alpha Courses. special events, street proletts etc. Global Mi$5ion- ¢reating opportunities to learn about the 8rowlh of the Kingdom of God in other countries. encouraglng support foi our n7issionaries and to provide short-term mlsslon opportunitles. loverseas mission speaker5. SUPPOrt for members goin8 on short-term rhission workl
an WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Convd) ACHIEVEMEMfs AND PERFORMANCE Worshlp and prayer Due to the in¢aSe in Covld Infectbn in January 2022 and the return of more restrictions, we retalned In-person worship at two Sunday morning services at 9.30am and 11.00am. However. most8foups and organisations de¢lded not to meet otto meet virtually via Zoom, Includlng our Bible Study Group Ignlte and the Prayer TriFdets. When the restrictions were eased in February 2022. for a four-week period leading up to Easter. Hope Café resumed at 4.30pm in the afternoon. Then. in early April 2022, there was a further relaxation of the COVID $trIctIOnS and In-person worship began to look slightly more normal, including the resumptlon of Communion Services usin8 gloves, tongs and extra spacing of the wine cups. From Easter onwards there was one Morning Servlce at 11am and the Evening Service Continued to be suspended for the rest of the year, except for a Remembrance and Thanksgivin8 Servtce on 13th November 2022. the Carol Selvice on 18th December 2022 and a midnight Christmas Eve SeThicÈ. There was a qUest for a small group of young adults to meet durlng SprSn8 2022 and thèn another pre-exi5tin8 Home Group from Autumn 2022 onwards. Likewlse. player meetin8s resumed in the church bulldin8 from September 2022. As well a5 Qur regular 5ervlces durln8 Ihe year we acknowledged Gods glft of new Ilfe of five children at Sacraments of Baptlsm. Five adults received the sacrament of the Lord's Supper on profession of faith. We conducted two marriage services and gave thank5 for faithful servlces and sought to comfort those who h8d been bereaved durin8 the year. At 31 December 2022 ihere were 355 communlcant member5 and 484 familie5 connected wlth the congregatlon. The average weekly attendance at Sunday mowningworshlpwas 220 spread over two seryices up to Easter 2022 due to the reduced capaclty and then meelin8 at one servlce. Pastoral care Re8ular in house visiting by Minister and El(lers wa$ not posslble during the first part of the year excepl in the case of very serlous Illness or bereavement but has 8radually been returnin8 to a more normal pattern. However, there are slill precautlons for those vlsltlng Nurslng Homes. M155lon and outreach At a local level, the congre8atlon has been Ilmlted In its opportunity to enB8ge with residents, but It Is hoped that more normal outreach can be resumed In the comln8 yeaf. The congregation support5 the United Appeal for Mlsslon which is a central fund of the P$byterian Chur¢h in Ireland. This fund enables congregations to support the wider mis5ioll ol the denominatlon and to do mlsslon and outreath on denominatlonal basis beyond what the con8regation could do on it5 own. The United Appeal Fund provides flnanclal 5uppon for mission personnel at horne and overseas, •ssist5 con8re8ations Wlth the deployment of locally based staff. enables church planiin& provides 8rant support for the upkeep of thurth premises, a5$1St with the rurhnin8 cost5 of Unlon Theological College. the Church's tralnln8 college fof mlnlstry students. and financially supports congregation in the areas of worshlp. disclpleship. global mission, Outa¢h, leadership and pastoral care. Presbytery The conBre8ation was represented at the re8ular rneetin8s of Presbytery by our ministers and representative elders, appointed by Kirk Session. The elders report to Kirk SESSK)n regularly. Thls provides an irnportant link between the con8re8ations and the wlder structures of the church.
an WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) General Assembly The ministers and representati eldèrs would normally attend the meeting of the General Assembly of the Presbyterlan Church in Ireland held in Assembly Bulldlngs, Belfast. Organisatlon5 Durln8 the year from Septembei 2022, normal activlties wlthln West Church cautiously started up, but in some cases are stlll postponed until next year. Wlld West (Sunday Schooll- met weekly in different age groups (4-7 years and 8-11 years) Youth Fellowship- met occaOnallY on Sunday eventngs for Blble Study and discussion. Women's Mlnlstry- and associated or8anisations such a5 the Book Club met monthly and the Coffee and Craft Club weekly. The Frlendshlp Clrde- for Senior Cltizens from inside and oude the Churth met monthly. Men United- for retlred men, met week5y on Wednesday moTnin8s and for a Chrlstmas Lunch. Buddles and 8undles- a Mother and Toddler 8roup resumed on Wednesday mornln85. The Glrl's Brlgade- resumed meetlngon Thursday evenin8S. Thevarlous Branches of 5Ullg IExplorerScouts, Scouts, Cubs, Beavers and Squlrrelsl- metweeklyon Friday evenings and follow the relevant meeting plans. An Annual Service, celebratlng 100 years of scouting was held on 10th May 2022 using photographs depictingscoutin8 durlngthe past century and there werevlslts and artivities awayfrom the meetingvenue. As previously dètailed, the ScoLrts are controlled by their own separate tharbty registration. West Café Isenior and Junlor Youth Club)- met on Satvrday evenln8S With between twenty and forty members. It is an open club and is often the On church interaction whith many of the children wlll have. Activltles and trips were or8ani5ed. The Indoor Bowling Club- Unfortunately the Bowling Club has not reopened and. as thlngs stand. is unlikely to do $0. Mu8-n. Bean-"coffee and cake" provided free for members and n¢)n-members resumed on Tuesday mornin8s from 10.00am to 12.OOnoon. Volunteer5 As activities have resumed during the year. the Trustees recognlse that there Is still work to be done and that the many and varied aspects of church life tan only exist by people maklng a commitment, often sacrificial, to bring about the splritual and pastoral beneflts for thè people under its care. Hence Listening Sundoy in September 2022. The Trustees, wheTe they have the fequired abilities, lead by example and with the ard of others, some members of the church and sorne not, wgrk hard to do God'5 work amon8 the people. The work of volunteers can only be recogni5ed as Invaluable. PUBLIC BENEFIT STATEMEMr The Presbyterlan Church in Ireland meets the publk beftefit requirement by providing benefit to Its members and the general public by maklng known the Christian Gospel of the Lord Jesus Chiist throu8h the advancement of reli8ion. The dI¢t benefits whl¢h Ilow from the purp0se5 of the Churth indude the 8alnlng of an understanding In Christian beliefs as set ovt In the Bible and in the Church'$ 5ubord¥nate standards (the Westminster Confession of Faith and the Shorter and Larger Catechism51 leading to spiritual and moral developrnent and opportunities for response to Bible teachin8. In turn, this framework leads to practical eKpressions of Chrislian beliefs and sLindards in the local comrnurFty Such a5 throu8h the care of those In need lincluding the 51ck, dlsabled and bereaved). Generally, the above benefits are delivered localty by COn888t10n5 and their members or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is faciliiated by central resources in almost all Cases. Public a¢¢ess is made known through the use of notice boards, printed material. press advertisement. websites. and social media or in other ways.
an WEsf CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl The benefits are demonstrated throuth regular evaluation of the senrfces arKI informal and ad-hoc feedback from members, their familles. and members of the public. The purpose does not lead to harni. The only private benefit flowing from our purpose Is rèlatèd to Ministers. Missionaries, Deaconesses, Irish Mission workers and Lay A&entswkn receive benefits as a SuIt0f their holding office oremployment. However. thls is incldental and necessary in order to further our charitable purpose. There a no other piivate benefits. The beneficlaries of this purpose are members. thelr families, other indlviduals that the Presbyterian Church In Ireland 15 in direct and Indirect contact with. the commtsnity In which pastoral services are provided and other comrnunities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our eragement with and support for both Christian and other secular organisations, tharltles and individu61 members of the public The Kirk Session has had regard to thè Charty Commlsslon's public benefit qUIren)ent staiutory guidance. FINANCIAL IIEVIEW The con8reBatÉon's main sourcè of Income is rnembers. contributions through thè Weekly Freewill Offerln8. There were 275 families contributlnB during the year12021.. 2791, donating a total 01 £168,90012021: £181.8751. Total income of the ngrelatiOn durin8 the year was £337.681, cPared to £341,198 In the previous year. Total expenditurè incrèased from £236.$06 to £306.569, due to Increases in costs and the additlonal cost of openin8 up actlvltle5 88aln post Covid restrbttlons. RESPONSIBILITIES IN RESPEcf TO THE FINANCIAL STATEMEfrifs The Trustees are responsible for preparing the Annual Report and the financial statements in a¢¢ordance wlth applicable law and Unlted Klngdom Generally Atcepted Accountln8 Practlce. The Trustees are required to prepare financlal statements for eh financial year which give a true and falr vlew of the state ol aff3lrs of the congregations and the flnanclal aCltIeS for thatyear. In preparln8 the flnanclal statements the Trustees are requlred to.. Select sultable accounting pollcles and then apply them consistently Make jLFdgements and estlmates that are reasonable and prudent Prepare the fivjancial Statements on the going concern basis unless It Is inapproprlate to presume that the funds will conllnue In operation. The Trustees are responsible for keeping adequate a¢wuntkn8 records that are sufficient to show and explaln the funds transacrions and disclose wlth reasonable accuracy at any tlme the financial position of the ¢ongre8atlons and enable them to ensure that the financ131 ststements complywith the Statement of Recommended Practice"Actounting and Reportlng by Charities 11 January 20151" They are also responsible for safe8uardin8 the assets of the congregation and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularit. GOING CONCERN The activlties of the congregation are dependent on ongorng contributions from Its mernbers. The Trustees are of the opinlon that the congregation has suffÈcient resources at the date of approval of these financial Statements to meet commitments which wlll arlse In the year from the date of signin8 this ieport and subject to the continuing support from n)embers to fund on an on80ing ba515 the con8re8ation's current activities and other financial commliments.
an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH 111 IRELAND TftUSTEESANNUAL REPORT{ConVdl RESERVES POLICY TheTnJ5tees haveconsidered thelevel of unrestritied reserves thai Itls appFopriatoto hold taking ¥(ouTht of currentand ongoing commitmÈrtts_ It is the pollcy of iheTrustees to hold at $t 2 month's nom)al expendituTr. Al tlie year-end unwtrlded reseNes were £147,508- which represents a higher levei of TeseNes. The TYUSes, however, consider it prudent to hold reserve5 at this level, as ¢lie funding of 115 pre5Ct)1 OctlI1S is dependent of the on80ing finandal support of members. RISK REVIEW A review ot ma5or rtsks hasbeen undertaken bytheTrustee5 andSYsteand procedures Implemented to managè Identified risks. The Ejrlncipal rlsks are In relation to the likellhood of reputational damage and financial rtsks associated wlih the expertaiion of ongoia¥ financial support from members. Ihes* risks are 1s1itÈ¥ated by dieTrustees, and tlie Congregational Cunimittee, iegularly monitoftng the vayious activities of the wngregatlon at stated meetings and by encouragingmembers in their regular 8lvln& Ayprnved by tl)È Klrk Ses5iun at a meetin8 on 30 March 2023 and si8ned ort tts behalf by- Rev Danlèljohn Kane Mlnlster Mr Wllllam Maurkn ilvlwtone Treaswèr
an INDEPENDENT EXAMINERS REPORT TO THE TRuEEs OF WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the Trust for the ye3r ended 31st December 2022. which are set out within thi5 document. Respective responslbllltles of charity trustees and examiner As the chaYit¢s trustees you ère responslble the preparation of the accounts in atcordance with the Charltles Act (Northern Irelartdl 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 8iven by the Commisslon under Section 6519llbl of the Charitles Art Slate whether particular matters have come to rny attentiOfL Basls of independent examinèr's repor¢. I have examined your charlty a¢count5 as required under sectlon 65 of the Chailties Att and my examlnatlon was carried out in accordance with the general Dlrections w'ven by the Charlty Commission for Northem Ireland under section 6519llbl of the Charlties Act. My examlnatlon Included a review of the accountrng records kept by the charity and a comparlson of the actounts presented wlth those records. It also Included tonsideratlon of any unusual items or disclosures In the accounts and seeklng explanations from you as charity truslees concerning such matters. My role Is to statè whether any materlal matters have come to my attention 8iving me cause to belleve.. That accounting records were not kept in accordancè wlth section 63 of the Charltles Act. That the accounts do not accord with those accounting records. That the aec+Junts do not comply wlth the accounting requlrements of the Charities Act. That there is further Information needed for a woper understandin8 of the accounts to be reached, Independent examlnevs statement I have completed my examlnatlon aTrJ have no cortcerns In respect of the rnatter111 to {41 Ilsted above and, In connèttion with followlnB Dlfections of the Charlly Cornmission lor Northern Ireland, I have found no matters that require drawln8 to your attèntlon. Steven Potter FCA Potter Flnne8an Limlted Chartered Accountants Unit 25 The Courtyard Business Park 190 Galgorm Road Ballymena Co Antrim BT42 IHL Date.. 30 March 2023 io
an WESTCONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANaAL AcfiviTIES For the year ended 31 Oecember 2022 Unrestricted Funds Restsicted Funds Endowment Funds Total Funds 2022 Total Funds 20ZI Income and Endowments from: Donations and lègacies Charftable activities Other tradlng actlvities Investment income Other income Total 202,872 11,144 117.216 6.029 320,088 17,173 331,870 6,395 414 420 2,933 214,430 123.251 337.681 341,198 ExpendituTe on: Raisin8 funds Charitable activities other Total 11,5201 1248.3241 11,5201 1300,7371 14,3121 1306.5691 31,112 11,4391 1235.0671 IS2,4131 14,312 14,312} 14.3121 12,OLL)I 16.3121 {249WI {3S.4141 3,100 (32.3141 (52.4131 70,838 1,1 69.738 1236,5061 104.692 Net Incomellexpenditurel Transfers between funds Net movement in funds 31,112 104,692 Reconclllatlon of funds: Total fund5 brouBhi forward Total funds corrled forward 179,822 147.$08 7,685.047 7,754,785 37.085 30,773 7,901,954 7,933,066 7,797,262 7,901.954 li
an WESTCOflGREGATIOPI OF THÉ PRESBYfERIAN CHURCH IN IRELAND As at 31 11e¢¢mb 2021 Not¢ Unrestrl¢ted Funds Restyirt¢d Funds Bequest Fuhd$ Total Funds 2022 Total Funds 2021 Flxed a55ets'. Tanglble assets Total flxed assets 12 7,722,495 7,722,495 7.724.333 7.724,333 7,728,S06 7.728.506 ¥838 Current assets- Curreni Inveslmenr5 13 14 30,773 30.773 47,526 137,944 216,14a 37,085 $3,321 147,751 238,157 31,050 36.130 67,180 16.476 101,814 118.290 Cash at bank and In hand Total current assets 30.773 Llabllltlès.. Credltors.. amounts fallln8due Wbihln one year 16 Iisioi 16,(Wl 17,SlOI 161.7091 Net curiént assets 65.670 111290 ao,7n 208.733 173.448 To141 wets less ¢urrent15)bllltl•s 67AOB 7 134,785 30.773 7.933.4)66 7.901,954 Loan b¢iwtÈn funds CrÈditors'. amoijnts falllnidue Jfter one year Totgl net assets 147,508 7.754.785 30,773 7,933,1166 Y,9DI.954 Funds at ihe tharlty Unrestricted funds Re5Èricted luiids Endowment fund5 18 18 18 147.508 147,508 7.754.785 30.773 179,822 7,685.047 37,OBS 7,7.785 30.773 T•i¥l ¢horltylunds 147,508 7.7S4.785 30,773 7,933,066 7,901,954 Approved by the Kiik Session ai il meetiD8 on 30 Mah 2023 and si8ned on Its bohalf Ilev Oanlel John Kane Mlnlster Mr Wllllam Maurk¢ L5vlwtone Treasurer 12
an WEST CONGREGATION OFTrIE PRESBYTERIAN CHURCH IN IRELANO NOTES TO THE ACCOUNTS ACCOUTING POLICIES BASIS OF FINANCIAi STATEMENTS The flnancial statements have been prepared in accordance wlth Accounting and Reporting by Charlties-. Statement of Recommènded PracEice applicable to ¢harlties preparing their oUnt$ Én accordance with Financial Reporting Standard applicable in the UK and Ireland IFR5102) leffectNe l Jawary 2015}. The flnancial statements have bèen prepared under the historical cost convention except for Investment asset5, which are shown at market valuè. The financial statements Include all transartion5. assets. an(1 liabilities for whlch the congregation 15 re5ponslble in law. They do not lrtclude the accounts of church groups that owe their affiliation to another body. nor those that are Informal gaiherings of church members. FUND AccoupmNG Endowment funds are funds. the capltal of whkh must be retalned elther permanentty or at the con8re8ation's discret5on- the income derived from the endowment is to be used elther as restricted or unrestrlcted income funds dependlng upon the purpose for which the endowmenl was established In the first place. Restricted funds tomprise lal income from endowments which 15 to be expendèd only on the restrlcted purposes intended by the donor an(J Ibl revenue donations or grants for a specific congregational actlvity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual lunds on an average basis. Unrestricted funds are Income fu15 which a to be spent on the con8re8ation's general purposes. Deslgnated funds are general funds set aslde by the congregation for use In the (ttture. INCOMING RESOURCES Reco8nltlon of Incomin8 resources These are included In the Statement of Financial Activilles ISOFAI when: The congre8atlon becomes entitled to the resources- The tfustees are virtualty certain they will receive the resour5. and The monetary value can be measured with sufficient reliably. Incomln8 resources wlth related expenditure Where incorning resources have related expenrfiture {aswlth lundraisln8 income) the incoming resour$ and related expenditure are reported 8ross in the SOF Grant5 and donatlons Grants and donatlons are only Included In the SOFA when the C*)nÉre8ation has unconditional entltlement to the resources. Tax reclalms on donatrons 81fts Incoming resources frorn tsx reclaims a intluded in the SOFA at the same tlme as the 8Èft to whrch they relate. Contractual Income and performance related granls Thls Is only included in the SOFA once the relateil goods or ser¥ices have been dellvered. Glfts In klnd Gift5 in kind are accounted for al a feasonable estimate of thelrvalue to the charity or the amount actually realised. Glfts In klnd for sale or distribution are Incluijed in the accounts a5 gifts only when sold or dlstrlbuted by the charity. Gifts in kind for use by the charity are included In the SOFA as incoming resources when recelvable. Donated services and fa(ilitles These are ot)ly included in incomlng resources (with an equivalent amount in resources expended) where the beneftt to the charlty Is reasonably quantifiable. measurable. and material. The value placed on these resources Is the estimatèd value to the charity of the service or facility received. 13
an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE Accoumfs Icont'dl ACCOUTING POLICIES Iconvdl Volunteer help The value of any voluntary help received is Th)t inded in the accounts but is descrlbed In the trustees. annual pOrt. Investment Income This is Included in the accounts when receivable. Investmetrt galns and losses Thls includes any galn or loss on the sale of imiestments and any gain or ksss resultin8 from revalulng investments to market value at the end of the ye3r. EXPENDITURE AND LIABILrriES Llabllity reco8nlilon Liabilities are iecogni5ed as on as there Is a le1 or ¢onstrurtive obligation committing the congregation to pay out resources. Govetnance costs These are shown within charitable activities and 4fide the Costs C*f the preparatlon and examination of statutory accounts. the costs of trustee meetings and cost of any le8al advke to trustees on governance or constitutTronal matters. Granis wlth Performan ¢ondltlon$ Where the charity gives a Brant with coThYltlons for its payment bein8 a specific level of service or output to be provided, such grants are only reco8nlsed in the SOFA once the recipient of the 8rani has provrded the specified servlce or output. Grants payable without perlofmance conditlons These are only recognlsed in accounts when è commltment has been made and there are no tonditions to be met relating to the grant whlch remaln in the control of the tharily. Support costs Support costs lrtclude central functlons and have been allocated to actlvity cost categories on a basi5 conslstent with the use of resource5. e.g., allocallng property cots by floor areas, or per capita, staff costs by the tlme spent and other costs by thelr usage. ASSETS Tangible Flxed Assets The assets of the Church comprise.. Church building, store5, and contents Church hall bulldln8 and contents Manse Details of hi5tori¢al costs of the above assets wrcha5ed prior to l January 2018 are not available. Thls being the case all 3ssets puicha5ed prlor to l January 2018 are included Sn the balance sheet al valuation at l January 2018. No depreciation has been provided on these assets as the current estimated resldual value is not less that the carrylngvalue and the remaining useful Ilfe currenily exceeds 50 years. Thls will be reviewed regulaily by the Trustee& From I january 2018 any tan8ible fixed assets purchased for use by the charity will be capitalised if they can be used for more than one year. and cost at least £1,000. They are valued at cost or. if glfted. at the value to the charity OTh receipt. The Trustees have a8reed that any fixed asset additlon with a valve of less than £1,000 does not need to be shown as assets and will sirnply be written off as expenditure in the year of purchase. Depreciation is recorded on all tangible lixed assets acquired from l January 2018 other than freehold land, at rates calculated to wrste of the cost les5 estimated iesiduaS value, of each asset over its expected usefvl life as follows 8uildlThgs Fixturès. tittings, and equipment - straight line over 50 years - straight line over 10 years 14
an WÉST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNfs Icont'dl Investments Investmer>ts quoted on a reco8ni5ed stock exchange are valued at market value at the year end. Other irwestment assets are included at trustees, best estimate of market value. DONATIONS AND LEGACIES Llnrestrtcted Funds Restrlrted Funds Endowment Funds Total Funds 2022 Total Funds 2021 Recorded giving Loose collectSons Donations ènd gifts Organisation and membership fees Gift ald Legacles and bequests 168. L208 I,2) 168,900 3,261 93.119 1.270 47,540 6.)0 320.088 181,875 792 91,852 650 55,156 1,545 331,870 2.053 91.919 1.270 15,97S 6,000 117.216 31.565 202.872 CHARITABLE AcrivlEs Unrestrtrted Funds ftestrSrted Funds Endowment Funds Total Funds 2022 Total Fund5 2021 Income from charltable activitles 11,144 11.144 6.029 6,029 17.173 17,173 6,395 6,395 OTHER TRADING ACTIVITIES Unrestrirted Fun(ts Restrlcted Funds Endowmenl Funds Tolgl Funds 2022 Total Funds 2021 oiher tradln8 actlvities INVESTME15 Unrestrirted Funds Restrlrted Funds Endowment Funds Total Funds 2022 Total Funds 2021 Bank Interest received Income from investments 414 420 343 2,590 2,933 414 420 15
an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) OTHER INCOME Unrestrirted Funds Res%rirted Funds Endowment Funds Total Funds 2022 Total Fund5 2021 Grants Other income RAISING FUNDS Unrestrirted Funds Restrlcted Fund5 Endowment Fund$ Total Funds 2022 Total Funds 2021 FWO envelopes 1,520 1,520 1.520 1,520 1,439 1,439 CHARITABLE AcfiviTES Vnre5trlcted Funds Restricted Fd$ Endowment Total Funds Funds 2022 Total Fur¢d5 2021 General Assembly Assessments Presbytery lees Ministiy and support Staff costs Congregatlonal runnin8 expenses Donatlons to missions and charitles Governance costs 18.803 954 161,759 45.685 18,924 2.199 248,324 18.803 954 161,759 61,839 55,094 2,288 3W,737 18,653 1,091 137,868 40,415 33,267 3,773 235,067 16.IS4 36.170 89 52,413 OTHER EXPENOJTURE unrerItted Funds Restrirted Funds Endowmeni Funds Total Funds zozz Total Funds 2021 Other expenditure 4.312 4,312 4,312 4.312 16
an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Convd) 10. EMPLOYEES Employment Costs 2022 2021 Wages and salaries Sotlal Security Costs Pension contributions 41.090 34,025 286 466 41,376 34,491 Number of employees The average number of employees durh)8 the year was 2022 No 2021 No Average number of employees There were no employees in recelpt of employee benefits In excess of £60.0(K). The minister. assoclate and deacone55 of the congregation are ernployee5 of the Presbytertan Church sn Ireland, whlch Is a separate charity, but they have not been rellerted in the employee costs above. The congregation pays an assessment to the Presbyterian Church in Ireland for the c05ts hssociated wlth the mlnister. associate, and deacones5. The followlng 8mounts were pald durlng the year.. Total 2022 Total 2021 Mlnister stFpend Assoclate 47,681 20,756 68,437 46,632 20,584 67,216 11. PENSION COSTS The rninister of the con8regation Is a member of the Presbyterian Church in Iland Pension Scheme120091. Thls Is a scheme operated by the Presbyterian Church In Ireland. a separate registered Charity. The congre83tion pays an assessment to the Prèsbyteri3n Churth in Ireland equivalent to the employe¢s pension contribution tor the Scheme and based on the stipend paid to the mlnlster. The Pfesbyterian Church in Ireland Pension Scheme 120091 is a fvnded ScMe of the deflned benefit type, provldln8 defined benefit5 based on career averaged revalued salary. The Scheme has assets held in a separately admlnlstered fund managed by a board of trustees. The Presbyteriar¢ Church and the Scheme Trustees have agreed a fundin8 plan to ensure the Scheme Is sufflciently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 Novernber 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contrlbutlons of 24% of pensionable salaries to cover the accrual of benefits for fUte service. expense5, the cost of insuring death in seNice benefits and fundlng the scheme deliclt. The contributlons made by the congregation durlng the year werè Total 2022 Total 2021 Contributions 16,425 16,598 17
an WEsf CONGREGATION OFThE PRESBYfÉRIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS (Convd) 12, TANGIBLE FIXED Assrrs Fixtures & Ilttlnzs Bulldlngs & contents Totsl COST OR VALUATION At l January 2022 Additions Disposals At 31 Decembef 2022 440.510 7.299,743 7,740,253 440.$10 7,299,743 7,740,253 DEPRECIATION At l January 2022 Char8e for the year Elrminated on disposal At 31 December 2022 11.263 4,OS2 484 121 11,747 4,173 15.315 605 15,920 NET BOOKVALUE At 310ecember 2022 425.195 429,247 7.299.138 7,299,259 7,724.333 7,728,506 At 31 December 2021 13. INVESTMEpirs 2022 2021 Valué as at itl january 2022 Increoselldecreasel in value Transfer to General Account Value as at 3111 December 2022 37.085 14.3121 12.0001 30,773 36,495 2,590 12,000} 37,085 14. DEBTORS 2022 2021 Gift aid recoverable Other debtors 47,526 53,321 47,526 53,321 15. CASH AT BANK AND IN HAND 2022 2021 General Account Repairs Account Special Mission Fund Dr Cralg Memorial Fund Women's Ministry Choir Mèn Unitèd Friendship Circle Women's Mlnistry C&C Indoor Bowllng Club Buddies & Bundles Girls 8rigade Compassion 34.463 44,382 17,669 19.603 3,088 3.695 2,378 3.287 699 244 320 5,073 3,043 137.944 52,506 53,862 1S,769 9,603 3,252 1,974 488 159 411 244 593 5,688 3,202 147.751 18
an WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Convd) 16. CREDITORS- amount5 falling due within one year 2022 2021 Danske Bank Loan Accruals Other loans 23,119 35,590 6,000 64,709 1,510 6,000 7.510 17. CREDITORS: amounts falllni aftei year 2022 2021 Danske Bank Loan 18. FUND BALANCES Unrellrlcted Funds 2022 2021 General fLbnd Dr Cra18 Account 48,005 99.503 147,508 80,319 99,503 179,822 RestrScted Funds 2Q22 2021 Propeity Account General Account Speclal Mission Fund Women's Ministry Cholr Men Unlted Friendship Ciitle Women's Min¢stry Coffee & Craft Indoor Bowlin8 Club Buddles & 6undles Glrls Brl8ade Compassion 7.689,047 25,284 18,189 3,426 3,695 2,378 3,287 799 244 320 5,073 3,043 7,754,785 7,639,908 12,839 16,189 3.252 1,974 488 159 sii 244 593 5,688 3,202 7,685,047 Endowment Funds 2022 2021 Robert L Orr Memorial Fund 30,773 30.773 37,085 37.085 19
an WEST CONGREGATION OFTHE PRESBYfEftIAN CHURCH IN IRELANO NOTES TO THE ACCOUNTS Iconvd) Reconciliation ol movement of funds Opening balance Income Expendlture Transfers Closlng b8lan¢e Unrestrlrted Funds General Account Dr Cralg Account 80,319 99,503 179A22 214,430 1249.8441 3,1(K) 48.005 99.503 147.508 214,430 1249WII 3.1 Restrlcted Funds Property Account General Account Special Misslon Fund Women's Ministry Choir Men United Frienrlshlp Clrcle Women's Mirhistry Coffee & Craft Indoor 8owlin8 Club Buddies & BLFndles Girls 8ri8ade Compassion 7.639.908 12,839 16,189 3.252 1,974 488 159 511 244 593 53.252 44,846 2,500 5.572 1,802 4,898 3.943 1.333 14.1121 {32.4001 25,284 7,689,047 18.189 3.426 3,695 2,378 3,287 799 244 320 5,073 3,043 7,754.785 1s(KJl li(K)I 15.2991 {2.8081 181SI (1,0451 12001 506 3,499 I,ioo 123.251 16791 13,9151 11.2601 152.4131 {2(K)I 3.202 7,685.047 {i.ioo) Endowment Funds Robèrt L Orr Mémorlal Fund 37,085 37,085 14.312) 14,3121 12.OCQI {2,IX)01 30,773 30,773 Tot81 7,901,954 337.681 1306,5691 7,933,066 19. RELATED PARTY TRAN5ACllONS A number of the trustees recelved remunèration during the year-. the minister of the congregation recelved remuneratlon of 47,681 and expense$ of £6,382 for actin8 in that capacity. Pension contributlon5 of £11,444 were paid by the congregatlon In respect of the minister io the Presbyterian Church in Ireland Pension kheme12c*)91; the asSOOate minister of the congregation recelved remuneratlon of £20,756 and expenses of £3.507 for acting in that capacity. Pension contributions of £4,981 were paid by the congre8atlon in respect of the a$50Cidte to the P$byteriaft Church In Ireland Pension Scheme120091,' the Churth organlst, who was ordalned as an Elder in 2019. recehved remuneration of f6.384 for acting in that capacity. During the year, the ¢on8reBatbon contiibuted the followin8 amounts to Funds of the General Assembly of the Presbyterian Church In Ireland, a separate charitv= £18,803 for congregational assessments £17,500 towards the United Appeal £14,900 towards the Moderators Appeal Inc. World Development Appeal There were no other related party transactlons. 20