an West Congregation of the Presbyterlan Church In Ireland Trustees Annual Report and Flnanclal Statements For the year ended 31 December 2024 Registered with the Charity Commission for Northern Ireland NIC105589
an CONTENTS Trtjstees annual report Independent examiners report Statement of financlal activities Balance sheet io Notes to the accounts 11-18
an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Finala1 Statementsforthe year ended 31 December 2024. REFERENCE AND ADMINISTRATIVE DETAILS West ConEregatlon of the Presbyterian Churth in Ireland 15-19 Ballymoney Road Ballymena BT43 585 Reglstered Charlty In Northern Ireland INIC1055891 CHARITY TRusfEES The Charity Trustees who served during the year Of who were trustees at the date of this report were.. - Dr David Allen Mrs Ethel Armstrong Mrs Mari Baxter Mrs Margaret Alexandra Boyd Mlss Anne Dines Mrs Annie Erwin Mr Bryan Gormley Rev Oanlel John Kane 8.Sc., 8.D. Rev Linda Mary Keys Dr Davld Llnton Mr Mark LNlngstone Mr William Maufice Livingstone Mr Charles Lynn Mrs Elizabeth Lynn Mrs Angela Mcclintock Mrs Fiona Mcconnell Mr Robert Mccready Mrjames McKane Mrs Laura McKane Mr Mark McKane Miss Jennifer McLernon MISS Anna Morlson Mr Samuel Murray Mrs Allson Ramsey Mr Alan Sheppard Miss Hillary Taylor Of Scott Wharry Mr Graham Wilson Mr Robert Wllson Mr Wllllam Wllson PRINCIPAL OFFICE BEARERS Mlnlster Clerk of Sesslon Treasurer Rev Daniel John Kane B.Sc., B.D. Mlss Anne Dlnes Mr William Maurlce LlvlngstonÈ INDEPENDENT EXAMINER Steven Potter FCA Potter f Innegan Llmlted Chartered Accountants Unit 25 The Courtyard Business Park 190 Gal8orm Road Ballymena BT42 IHL BANKERS Dar)skÈ Bank 1-2 Broadway Ballymena 8T43 7AA SOLICITORS McKervlll Neillv l Broadway Ave Ballymena 8T43 7AA
an WÉST CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'dl On the first Sunday in January 2024, West Church members gathered together to celebrate Communion and Kirk Session was pleased to note the Increase in attendance. Then. later in January 2024 the Rev. Keys organised a 24-hour Bible readathon whlch was an encouraging experience. At the February 2024 meeting of Kirk Session Rev. Kane updated the elders about the ongolng partnershlp wlth Kells Presbyterlan Church, Co. Me?th and hés Intention to take a small group from West Church to Kells on Palm Sunday to lead a 'mes5y church, setvlce. On Sunday 18th February 2024 we welcomed the Scouts together with thelr famllies and friends Into West Church to celebrate their Founderf5 Day. In the evenin& as a church famlly. we celebrated Communlon together again and In the four-week perlod leadln8 up to Easter we met in the Social Area for Hope Café. This serles which was linked to the study in Romans that the Home Groups were following contlnued for a further five-week period after Easter. In Aprll 2024, Klrk Se55ion looked torward to the Spring Concert which the Musical Director. the choir and musicians were planning to put on. Then, on the third Sunday in June 2024. the choir journeyed over the Border to lead worship and maintaln the slxty-year Ilnk wlth the Congregatlon In Kells Presbyterlan Church, Co Meath. At the beginning of September 2024. the Witness. Mission and Evangelism Task Group whith was sÈt up by Kirk Session and lead by the Rev Keys as a part of the Building Forward Programme organised a Family Fun Day. This was a successful event which attracted folk into West Church to learn about the full programme of actSvltles that happen throughout the week, It was followed on Sunday 151h September 2024 by our annual Bock to School with GDdSundoy. On 24th September 2024 Dr Sharon Jones from the Belfast School of Theology'came through the wardrobe. Into West Church and organlsed a seven-week course whkh explored C.S. Lewis. Chronicles of Narnla wlth a speclal focus on the blg Ideas from Chrlstlan theology that Infuse them. Autumn saw the start-up of Home Group5 agaln with tlve group5 meetlng on different nl8hts and In dlfferent venues to allow as many people as posslble to attend. The groups 5tudled another resource from the Blble Soclety entltled The Blble Course presentèd by Andrew Ollerton and it encoura8ed the participants to read through the whole Blble. Hope Café re¢ommen¢ed on the Sunday afternoon dlrectly after Harvest and vrshIp was led by some of the pupils from Jordanstown Special khool. + At a meeting of Kirk Session on 8th October 2024 it was decided to elect ten new members to the Congregatlonal Commlttee to serve foi a period of six years. This was carried out under the Code of the Presbyterian Church in Ireland Para, 61.2 Method 2, October 2024 saw the launch of Operation Christmas Chlld shOeX Appeal. This was another occasion when the members of West Church demonstrated their generoslty by filling shoeboxes wlth glfts for chlldren In other countries. On 131h October 2024 we had the opportunity to give thanks to God for His goodness and falthfulness throughout the year when we celebrated Harvest Sundoy. The church had been creatively decorated. Then, on Sunday ioih November 2024 West Church hosted the Civic Service of Remembrance and there was a display of interesting memorabllla from the two World Wars created by a couple members of the congregation. On Sunday 20th October It was great to see the famllles of the GB girls coming together in the sanctuary for their annual enrolment 5erylce. On 26th October 2024 a FamiEy Quiz Night was organised which was gt)od craic and raised money for the Chrlstmas Shoebox Appeal. Durlng the half-term break West Church was the venue for a Holiday Bible Club which was a successful event during which Tèam West came together for five evenings of fun with Preschool and Prlmary School children and their famllles. Out of ihe Hollday Bible Club has emerged a Junior Youth Club.
an WEST CONGREGATION OF THE PREs6YfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORY Icont'dl In November 2024, the Co-ordinator of Youth and Children'5 Min6try or8anised a Le8acy event for all the father5 and father- flgures In the congregation and beyond. Legary Dads gives fathers a long-term, strategic game plan for raislng strong children who wlll become the next generation of Christian leader On 24th November 2024 thè Sunday morrbing servlce was led by the Women's Ministry group and Sharon Heron, who Is a filend of Rev. Keys frorn Hamllton Road Baptlst Church and preached a sermon on Luke 19 about preclous thln8s belng entrusted to others. Saturday 23rd November 2024 saw the Social Area fllled with people enjoying coffee and mlnce ples whlle supporting the GB and then, browslng the stslls in the Maln Church Hall. On Friday 13lh December 2024 there was anothèr wondÈrful Musitfor Christmos Concert. Once again, the sanctuary was filled to capaclty wlth people eftloylng the opportunity to listen to the tanticle 'Whot Child is this7 as well as a variety of musical artists. It was a dellght to hear the bulldlng resoundlng to the slnging of Christmas carols and the evening heralded more festlve music as we met tO8ether over the next two weeks for the Carol Service, the midnight Christmas Eve Serwice and the Christmas Mornin8 SeiCe. On Sunday 151h December 2024 we gathered a5 a church fomily to worship God and celebrate the mlnlstry of Rev. Llnda Keys. It was an opportunity to wish Rev. Linda every blessing in this new chapter of her life. Members of the Congregatlon spoke about what RÉV Linda's ministry had meant to them. others prayed for her as she stepped out of full-time mlnistry and a presentatlon was made on behalf of the con8regation in recognition of Rev Llnda's substantlal contrlbutlon to the Ibfe of West Church durlng the past slx years. Thls was followed by lunch In the Maln Church Hall and tlrne to have fellowship with each other. Throughout the year services continued to be streamed for those who had the equlpment to vlew them, CDS and DVDS were available and delivered to those who didn't have that facllity- Help was also made avallable to those who needed It from the Hamper Ministry and Bib5 and Bobs Ministry. This help was available for members and non-members alike. We are in regular contact with the Community Nursing Team who work with teenage mums and the Ballymena Breast Feeding Group meet regularly in the church buildin8. In addltion, Women's Ald use our bulldlng as a venue for their staff training. Not forgetting that the Ministry Team has. of course, continued to support the111 and be0Ved as and when required. An ongolng concern for Kirk Session has been the psychologlcal problems $ItIng from the dlsruptlon of normal Ilfestyle experienced by everyone over the past few years and the ongoing cost of livin8 crisis. The beneflL both 5plrltual and social, ot members meetlng In person cannot be overestimated and as circumstances have returned to normality most of our members have felt confident, and comfortable, obout attendlns church again. STRUCTURE AND MANAGEMENT The Klrk Sesslon The charlty trustees of the conBregatlon are the members of its Kirk Sesslon. Under the congregation's governlng 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 splrltual interest of the congiegat*)n and of persons not connected with any congregatSon who are wlthin its bounds. It ensures pastoral care 15 In place In the congregation and seeks to further the contribution of the Church to Chrlstlan witness and setvice In the local communlty. The Klrk Session has delegated to Its Congregational Committee the temporal affalrs of the congregation including administering all funds and property belonging to the congregatlon. Members of the Klfk Sesslon are eXffici0 members of the Congregatlonal Commlttee. The Klrk Sesslon con51sts of the ordained minister. the ordalned associate ministèr, and the ruling elders of the congregation. All members are entitled to proF)0se, speak. and exercise equal votes at meetings. except that the Moderator, the ministers in active duty in the congregation. have no deliberative vote, onty a casting vote. Stated meetin85 of the Kirk session are held at least flve time5 each year. To be chosen for the office of the eldership in the congre8athJn a person must be a votlng member and è gUlar attendant at Its ordinances. The selettion of those proposed to be called to the office can be either by the congregatlon or by the Kirk Sesslon. Members are then elected If they obtain the support of two-thirds of those attending a speclal meeting of qualified voters.
an WEST CONGREGATION OF THE PRES8ERlAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {Cont'dl Presbytery Under the Presbyierfan Church In Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superlntends generally the spiritual and temporal affalrs of the congregatlons a551gned to it by the General Assembly of the Presbyterlan Church in Ireland. West Church, Ballymena Presbyterlan Church has been assigned to the Ballymena Presbytery of the Presbyterian Church In Ireland. The membership of the Presbytery consists mainly of the active minlsters of congregations. minister5 who have retlred from actlve duty, and a representative eldei appointed by the Klrk Session of each congregatlon. The Géneral Assemblv The General Assembly is the supreme court of the Church, representing in one body the whole Church and atting as its supreme legislative, administratlon and ludlclal authority, In dealing with all matters brought before it. The General Assemblyls normally constituted durin8 the first week in June for worshlp and to conduct its business. At the end of busine55, It is di5501ved. The rnembership of the General Assembly conslsts mainly of the artive ministers of each congregation, retired minsters and a representstlve elder appointed by the Kirk Session of eKh congregatlon. DESCRIPTION AND PURPOSE West Presbyterlan Church Is a ¢ongregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, a5 a Reformed Church wlthin the wlder body of Chr15t Is grounded In the Scrlpture5 and exi5t5 to love and honour God through falth In HIS Son and by the power of His Spirit. and to enable her members to play thelr part Sn fulfilllng God's mission to our world. Our vlsion Is to be ? vlbrant growing church in which people of all ages are becoming more Ilke Jesus, actlve In His servlce and reaching out In HIS love to our communty and beyond. Following Listening to God ond Others Sundoy In Autumn 2022 and the settlng up of the five Task Groups In early 2023, the mission of West Church wlll be tulfllled through different mlnistries with the ft)Ilowing alms: Worship- developing skill, ideas and resources that can be used In se1$ of worshlp to brlng Pleasu to God. luslng creatlve arts such as muslc, drama etc.I Dlscipleshlp- creatlng opportunltles for Indlvlduals to grow In their confldence. knowledge and appllcatlon of the scrlptures to thelr live5. and therefore build a strong relationship with Jesus in order to become more like Him, Ithrough Home Bible Study Groups, Christianity Explored Courses etc. Fellowship- creating opportunities for bringing people together so that our sense of community is deepened as we 8et to know each other better, maklng everyone to feel welcome in God's famlly at'west ChLfjrch. Ithrough after-church tea and coffee, social events, congregational lunches etc.I Compasslon- creating opportunltles for Chrlstlan servlce so that we may show practlcal care for people both inside and outside of our congregatlon, maklng a real difference In thelr lives for the sake of Jesus. Ipractical help far the elderly* serving the community on our doorstep. weekly food hampers. clothes for babies and youn8 chlldren as well as financlal assistance wlth life's basics for people In serious dlfflcultyl Prayer- developing and deepening the prayer life of the congregation through creatlng opportunltles for prayer. Ichurch prayer meetlngs, prayer tripletstr provision of a Prayer Room. offering prayer ministry to indNiduals e.g. after church seNlces and on other occasions as required) Evangellsm- encouraging people of all a8es to accept Jesus as their personal saviour, and provide opportunities for witnessing to our laith through Alpha Courses, special events. street prolects etc. Global M155lon- creatlng opportunities to learn about the growth of the Kingdom of God in other countries, encouraging support for our missionaries and to provide short-term mission opwrtunittes. loverseas mlsslon speakers, support for members 80in8 on short-term mission workl
an WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvdl ACHIEVEMENTS AND PERFORMANCE Worship and prayer Weekly, Sunday morning seNices were held at 11.00am and Hope Café returned for several short blocks throughout the year at 4.30pm on Sunday afternoons. We held our annual act of Remembrance on November 2024. the Carol SeThice on 22Thd December 2024 and a midnight Christmas Eve Servl¢e. Home Groups resumed after the summer brèak in Autumn 2024 and continued throughout 2024. Likewise, prayer meeting5 wére in the Church building throughout 2024. As well as our regular services during the year we acknowledged God's gift ot new life of six children at Sacraments of Baptism. One addltional adult received the sacrament of the Lord'5 Supper on profession of faith. plus two communicants transferred fiom other con8re8atlons. We conducted four marrla8e serylces and 8ave thanks for fa¢thful service and sought to comfort those who had been befeaved durln8 the year. At 31 December 2024 there were 460 tamllles connected wbih the congregatlon wbth 261 contrlbuting to the F.W.O. There were 325 communicant members. The average weekly attendance at Sunday mornlng worship was 300. Pastoral care There were regular in-house visits made by the Ministry Team and Elders In 2024. It was noted that there are still precautions for those vlsltlng Nursing Homes. Mlsslon and outreach At a local level, the congregatlon has been endeavoring through several OutaCh actlvltles, Including a Family Fun Day in September 2024. an October 2024 Half-Term Holiday Blble Club (from which has emerged a new Junlor Youth Clubl, plus West Chuich's Compasslon MlnSstrles to contlnue to engage with the local community. It Is hoped to bulld on these in the future. The congregatlon supports the Unlted Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. Thls fund enables con8re8atlons to support the wlder mission of the denomination and to do misslon and outreach on a denomlnational basis beyond what the con8re8ation could do on its own. The Unltsd Appeal Fund provides financial support for m1551on personnel at home and overseas. asslsts congregations with the deployment of locally based staff. enables church plantln& provide5 grant support for the upkeep of church premises, assists with the running costs of Union Theological College, the Church's training college for min15try students, and financially supports congregatlons in the areas of worship, discipleshlp. global mlsslon. outreach, leadershlp and pastoral care. Presbytery The congregation was represented at the re8ular meetings of Presbytery by our mlnisters and representative elders, appointed by Kirk Session. The elders report to Klrk Sesslon reEularly. This provides an Important Ilnk between the congregatlons and the wider structures of the church General Assembly The ministers and representative elders would norrnally attend the meeting of the General Assembly of the Presbyterlan Church in Ireland held in Assembly Buildings, Belfast.
an WEST CONGREGATEON OF THE PRESBYTERIAN CHURCH Ihl IRELAND TRUSTEES ANNUAL REPORT (ConVd} Organisations Wlld West (Sunday School)- met weekly in different age groups14-7 years and 8-11 years) SWITCH and JAM Iyouth Fellowship}- rr.et occasionally on Sunday evenings for Bible Study and discussion. Women's Ministry- and associated organlsatlons such as the 8ook Club met monthly and the Coffee and Craft Club weekly. The Frlendshlp Circie- for Senior Citizens from inside and outside the church met monthly. Men United- for retired men. met weekty on Wednesday morninus and for 8 Christmas Lunch. Esuddies and Biindles - a Mother and Toddler 8roup resumed on Wednesday mornin85. The Glrl's Brlgade- resumed meeting on Thursday evenin8S. The Various Llranches of Scouting (Explorer Scouts. Scouts, Cubs, Beavers and Squlrrels) . met weeklyon Frlday evenln8s and follow the relevant meetlng plans. An Annual 5er¥lce is held each year on Founderfs Dav. Mug -n- Bean - °coffee and cake" provlded free for members and nonwrnernbers Is held on Tuesday mornlng5 from 10,00am to 12.OOnoon, Volunt••rs As actlvities have resumed durlng the year, the Trustees recognise that there Is stlll work to be done and that the many and varied aspects of church Ilfe only exlst by people makin8 a commitment, often sacriflclal, to bring about the splrltual and pastoral beneftts for the people under its care. The Trustees, where they have the required abilities, lead by example and wlth the ald of others, some members of the church and some not, work hard to do God's work among the people. The work of volunteers can only be reco8nised as invaluable. PUBLIC BENEFIT STATEMENT The Presbyterlan Church In Ireland meets the publbc benefit requirement by providing benefit to its members and the general publlc by making known the Cbristian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gainlng of an understandlng In Chr5stian beliefs as set out in the Bible and in the Church's subordinate standards Ithe Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunitles for response to Bible teaching. In turn, this framework leads to practical expresslons of Chrlstlan bellefs and standards In the local community such as through the care of those in need lincluding the sick, disabled and bereaved). Generally, the above beneflts are delivered locally by congregatlon5 and thelr members Of are facilitated through presbyteries or are organSsed and delivered centrally. Local delivery is facilitated by central re50urce5 in almost all cases. Public access is made known through the use of notice boards, printed material. press advertisement. websites, and soclal media or In other ways. The benefits are demonstrated throu8h regular evaluation of the servlces and Informal and ad.hoc feedback frorn members, thelf famllies, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose Is related to Ministers, Missionaries, Deaconesses. Irish Mission workers and Lay Agents who recelve beneflts as a result of their holding office or employment. However. this is incidental and necessary in order to furtherour charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, thelr families. other individuals that the Presbyterian Church ir¢ Ireland is in direct and Indlrett contact with, the community in which paStoralseICes are provided and other communities throughout Northern Ireland, the Republic of Ireland, ond worldwide which benefit from our engagement with and support for both Christlan and other secular or8anisations, charitles and individual mernbers of the publiG The Kirk Session ha5 had regard to the Charity Commission's public benefrt requirement ststutory guldance.
an WEST CONGRE6ATION OF THE PRESBYTERIAN CHURCH IN IREUIND TRUSTEES ANNUAL REPORT (ConVd} FINANCIAL REVIEW The congregation's maln source of Income is memberg contributions through the Weekly Freewlll Offering. There We 261 famllies contributing durin8 the year (2023- 278). donating a totsl of £221.186 (2023: £229.4251. Total Income of the congregatlon durlng the year was £358.536, compared to £565.264 in the prevlousyear. Total exper)dlture Increased from £353.873 to £377.058. due to general increases In running costs and salaries. RESPONS181LITIES IN RESPECTTO THE FINANCIALSTATEME14TS The Trustees are sponSIble for preparlng the Annual Report and the fInancl statements in accordance with appllcable law and United Klngdom Generally Accepted Accounting Practice. The TNstees are rÈquired to prepare finandal statements for èach financlal year whi¢h 8fve a true and falr vlew of the stste of affalrs of the conBregatlons and the financial artlvities for that year. In preparingthe financlal statements the Trustees are requlred to: Select suitable accounting poll¢les and then apply them conslstently Make judgements and estlmates that are reasonable and prudent Prepare the financial statements on the 80ing concern basis untess It Is inappropriate to presume that the funds wlll Continue In operation. The Trustees are responsible for keeping adequate accountlng records that are sufflclent to show and explain the funds transactions and dlsclose with reasonable accuracy at ary tlme the finan¢lal positiot) of the congregatlons and enable them to ensure that the ftnanclal statements comply wlth the Statement of Recommended Prartice"Accounting and ReporUn8 by Charhtles11 January 20151". They are also respoftslble for safeguardln8 the assets of the conye8ation and hence for taklng reasonable steps for the prevention and detertlon of fraud and other irreBularities. GOING CONCERN The a¢tivitles of the congre8atlon are dependent on ongoln8 ¢ontritrArtlons from Its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commStments which will arlse In the year from the date of signing thls report and sublert to the continulng support from members to fund on an ongolng basis the congre8ation's current activltles and other flnancial wmmltments. RESERVES POLICY The Trustees have consldered the level of unrestrlcted reserves that It Is appropriate to hold takin8 account of ¢urrent and ongoing comm5tment& It IS the poliry of theTrustees to hold at least 2 month's normal expendlture. At the year.end unrestrirted resee$were £299.671- which represents a higher level of serVeS. The Trustees. however. consider it prudent to hold reserves at thls level, as the fundin8 of Its present a¢tivltles is dependent of the on8oln8 financlal support of members. RISK REVIEW A review of major risks has been undertaken by the Trustees and systems ?nd procedures implemented to manage identified risks. The princlpal risks are in relation to the likelihood of reputatSonal damage and financial rlsks assoclated with the expettatlon of ongoing financial support from members. These risks a miti8ated by the Trustees, and the Congregatlonal CommSttee. regularly monltoring the various activities of the ¢ortgregation at stated meet1ft and by encouraging members in rhelr reBulargiving. Approv bythe Klrk Session at a meetlng on 16th March 2025 and signed on its behalf by- Rev Oafilel John Kane Minister Mr Wllllam Maurfce Ll¥l Treasurer
INDEPENDENT EXAMINEAS REPORTTO THE TRusfEES OF WESTCONGftEGA7ION OFTHE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31$¢ Drnber 2024. which are set out wr¢hln thi5 documert. Respeclive respon5lbl1ttt of ¢harltytnisteÈs and exthner As the charIt$ trustees you are responsible forthe preparation of the accounts In attordance with the Charities Act (Northern Ireland) 2008. The tharivs Trustee5 consider that an audit is not requlred for thls year under section 65 of the Charitles Art and that an independent examlnation is needed. It Is my responslbllity to.. (il Examine the accounts under section 6S of the Charlties Act 1111 Follow the procedures laid down in the general Direttions 8iven by the Charity Commission for Northern Ireland under section 65191(b) of the Charrties Act: and 1111) Ste whether particular matters have come to my attentknn. Ba51s of Independent examinees reporL I have examlned your charity accounts as requlred under section 65 of the Charfties Act and my examlnation was carried out in accordance with the general Dirertions given by the Charity Commission for Northem Ireland under Section 6519llbl of the Charitles Act. My examlnatlon Included a revlew of the aCcoUntg records kept by the charity and a comparlson of the accounts presented with those records. It also Includes consideration of any unusual itemsor disclosures in the accounts and seeking explanations from you as charity trustees coft¢ernin8 such matters. My role Is to state whether any m*erial mètters have come to my attention 8ivin8 me cause to believe: 111 That accounting records were not keffj In accordance with sertlon 63 of the Charliles Act. lill That the accounts do not accord wlth those accountinE records. Iliil That the accounts do not comply wlth the accountir8 requirements of the Charities Act. {ivl That there is further Informatlon needed for a proper understandins of the accounts to be reached. Independent examlnorfs stat¢m•nt I have Completed my examlnatlon and have no concerns in respect of the matter {11 to14) Ilsted above and. In eonnectlon with followlng Directlons of the Chartty Commisslon for Northern Ireland. I have found no matters that requlre drawln8 to your attention. Steven Potter FCA Potter Flnnegan Llmited Chartered Accountants Unit 25 The CoutTyard Business Park 190 Galgorm Road Ballymena Co Antrim BT42 IHL Oate: 16th March 2025
WESTCONGREGATION OFThE PRESBYfERIAN CHURCH IN IREiAND srATEMENTOF FINANaALAcnvfflES For the year ended 310e¢ember 2024 Nole Unrestrfc nds Restrlcted Endowment Funds Funds Totsl Funds Totsl Funds 2023 Income and Endowrnefits from: Donations and le8acles Charitsble activities Other tradlng activitie5 Investment income Other income Total 239.905 13.704 76.679 15,008 316,584 28.712 535,629 28,699 12,923 91 226 13,240 936 266,532 91,n8 216 3586 565,264 Expendlture on: Raising fLtnds Charltable activitlés Other Total Net Incomellexpenditurel Transfer5 between fund5 Net movement In fund5 (1,4951 {307.0811 11,4951 {375.5631 11,44WI (351.1061 11,3271 (353073) 211.391 168.4821 (308,576) (42W) 168A82) 23.296 15.0441 18,252 (377.0581 118.522) 226 12.rjoo {1,7741 (35.0001 (18,522) 211,391 Re¢on¢lllatlon of funds: Total fsjnds brought foThiard Total funds carrled foNiard 334.671 299.6n 7,782,340 7.800,592 27.446 25,672 ,144,457 8.12S.935 7,933,066 ,1414A57
an WESTCONGREGATION OFTHE PRES8YtERIAN CHURCH IN IREiAND BALANCE SHEEr As at 31 Ileomber 2024 Unrestrlcted Funds Restricted Funds 8equest Fund5 Total Fund$ 2024 Total Funds 2023 Flxed assets: Tangible assets Total ftxed assets 12 7.731.393 7,731,393 7.733.231 7,733.231 7,738,532 7,738.532 Current 8sset&' Current Investments Debtois Cash at bank and In hand Total ¢urrent assets 250,LV) 33.988 16,151 300,139 25,672 275.672 45.629 79.709 401,010 277,446 46,833 91.764 416,043 14 Is 11.641 63,558 75.199 25,672 Llabllltles: Credltors: amounts fèlllng due within one year 16 12306) {6XKM)I {8.3061 110,1181 Net curr•nt assets 69,199 25,672 392,704 405,925 Total assets less ¢urnent Il•bllltles 299,671 7,80D,592 25.672 8,125,935 &144,457 Loan between funds Ttstsl net assets 299.671 7AIXI,592 25,6n 8,125,935 8.144,457 Funds of the chafflty Unrestrlcted funds Restricted funds Endowment funds 17 17 17 299.671 299,671 7,800.592 25,672 334.671 7,782,340 27,446 7,800.592 25,672 Total ¢hbrlty funds 299,671 7,800,592 2572 8,125.935 8,144,457 Approved by the Kirk Sesslon at a meeting on 16rh March 202S and si8ned on Its behalf bv R•¥ DanlÈl John Kane Mlnister Mr Wllliam Maurlce Li¥ingstone Tfeasurer 10
an WEST CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS ACCOUTING POLICIES BASIS OF FINANCIAL STATEMENTS The financial statements have been wepared in accordance wlth Accounting and Rèporting by Charities: Ststement of Recommended Practice applicable to charities preparin8 their accounts In accordance with Financial Reportin8 Standard applicable In the UK and Irelond IFRS1021 {effective l January 20151- The financlal ststements have been prepared under the hlstorical cost convention except for investment assets, whlch are shown at market value. The flnanclal statements include all transactions. assets, and Ilabilities for which the congregation is respon51ble in law. They do not Include the accounts of chrCh groups that owe thelr afflllatlon to another body, nor those that are informal gatherings of church members. FUND ACCOUNTING Endowment fvnds are funds, the capital of which must be retalned elther permanently or at the COnggatIOn'S discretion; the Income derived from the endowmènt IS to be used elther as restricted or unrestritted incorne fund5 dependin8 upon the purpose for which the endowment was establlshed In the flrst place. Restrlcted funds comprise lal income from endowments whkh Is to be expended only on the restrlcted purposes Intended by the donor and Ibl revenue donations or grants for a 5peciflc congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled Investment Is apportloned to the Indlvldual funds on an average basis. Unre5trlcted funds are Income fund5 whlch are to be spent on the con8re8atlon's general purposes. Desl8nated funds are general funds set aside by the congregation for use In the futijre. INCOMING RESOURCES Reco8nltlon of Incomlng resources These are Included In the Statement of Flnanclal ACtltIeS ISOFA) when: The congregation becomes entitled to the resources: The trustees are vSrtually certaln they will recelve the resources; and The monetary value can be measured wlth sufflclent rellably. In¢omln8 resour¢e$ with related expenditure Where incoming re50urce5 have related expendlture las wlth fundra551ng Income) the Incomlng resources and related expendlture are reported gross In the SOF Grants and donatlons Grants and donatlons are only Included In the SOFA when the congregatlon has uncondltlonal entitlement to the resources. Tax re¢laim$ on dona¢lons and 8lfts Incomlng resources from tax re¢lalms are Included in the SOFA at the same tlme as the gift to which they relate. Contractual Income and performance related 8rnnts Thls Is only Included in the SOFA once the related goods or services have been delivered. Glfts In klnd Gifts in klnd are accounted for at a reasonable estlmate of their value to the charity or the amount artually reallsed. Gifts in kind for sale or d5stributlon are Included In the accounts as glfts only when ld or distributed by the charity. Glfts In klnd for use by the charity are includÈd in the SOFA as incoming resources when receNable. Donated services and facilities These are only Included in incominE resources (with an equivalent amount Sn resoureÈs Èxpènded) where the beneflt to the charity is reasonably quantifiable. measurable, and material. The value placed on these resources is the estimated val(Je to the charity of the seNlce or facllity recelved. li
an WEST CONGREGATION OF THE PREs8ERlAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {ConVd) ACCOUTING POLICIES Iconvdl Volunteer help The value of any voluntary help received is not included In the accounts but is described in the trustees. annu31 report. Investment income This is included in the accounts when recelvable. Investment galns and losses This Includes 3ny gain or loss on the of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. EXPENDITURE AND LIABILITIES Llablllty recognltlon Liabilities are recognlsed as soon as there Is a legal or constructfve obll8ation committin8 the congregation to pay out resources, Governance costs These are shown within charitable activities and include the costs of the preparatlon and examinatlon of statutory accounts, the COSts of trustee meetin85 and cost of any legal adv1 to trustees on govemance or constltutlonal matters. Grants wlth performance wndi¢ions WherÈ the charity gives a grant with conditions for Its payment belng a specifi¢ level of seNlce oi outpijt to be provlded, such grants are only recognlsed In the SOFA once the ie(ipient of the grant has provided the specified service or output. Grants payable wlthout performance condition$ These are only recognSsed In the accounts when a commitment has been made and there are no condltlons to be met relatlng to the grant whlch remain In the control of the charity. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis cons15tent wlth the u$e of resources, e.g., allocatlng property cots by floor areas. or per capits, staff costs by the tlme spent and other costs by their usage. ASSETS Tanglble Flxed Assets The asset5 of the Church comprise: Church bulldin& stores, and contents Church hall building and contents Manse Details of hlstorlcal costs of the ave assets purchased prlor to l January 2018 are not available. This beinR the case all assets purchased prior to l January 2018 are included in the balance sheet at valuatioll at l January 2018. No depreclation has been provided on these a$5ets as the current estimated residual value is not less that the carrylng value and the remalning useful life currently exceeds 50 years. This wlll be reviewed regularly by ihe Tru5tee5. From l January 2018 any tan8lble fixed assets purchased for use by the charlty wlll be capttalised if they can be used for more than one ye3r. and cost at least £1,000. They are valued at cost or, If glfted. at the value to the charity on recelpt. The Tnjstees have agreed that any fixed asset addition wlth a value of less than £1,000 does not need to be shown as assets and wlll slmply be written off as expenditure in the year of purchase. Deprèciation is recorded on all tangible fixed assets acquired from l January 2018 other than freehold land. at rates calculated to write of the cost less estimated resldual value, of each asset over its expected useful lifo as follows Buildings Fixtures, fittings, and equipment Stralght Ilne over 50 years - stralght Ilne over 10 years 12
an WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTÉS TO THE ACCOUNTS (Cont'd) Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other Investment a55ets are Included at trusteeg best estimate of market value. DONATIONS AND LEGACIES Unrestrlcted Funds Restrlrted Funds Endowment Funds Total Funds 2024 Total Funds 2023 Recorded giving Loose collections Donations and gifts Organlsatlon and membership fees Gift ald Legacles and bequests I92,(6 1.763 12.040 29.180 2,190 32.296 1.370 11,643 221,186 3,953 44.336 1.370 45,739 229,425 4.627 58,973 1,338 46,949 194,317 535,629 34,096 239,905 76.679 316,584 CHARITABLE ACTIVITIES Unrestrkted Funds Restrkted Funds Endowmeftt Funds Total Funds 2024 Total Funds 2023 Income from charitable activities 13,704 13,704 1S,Crf)8 15.1)08 28,712 28,712 28.699 28,699 OTHER TRADING ACTIVITIES Unrestri¢ted Funds Restri¢ted Funds End(Iwment Funds Total Funds 2024 Total Funds 2023 Other tradln8 activltles INVESTMENTS Unrestricted Funds Restrlcted Funds Endowment Funds Total Funds 2024 Total Funds 2023 Bank 5nterest received Investment Income recelved 150 12,773 12,923 91 241 12,999 13,240 936 226 226 91 936 13
an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Convdl OTHER INCOME UnrèstritteKI Funds Restrlrted Funds Endowment Fund5 Total Funds 2024 Total FLtnds 2023 Other income RAISING FUNDS Unrestflrted Funds Restrlcted Funds Endowment Funds Total Funds 2024 Total Funds 2023 FWO envelopes 1.495 IN95 1,495 1,495 1.440 1,440 CHARITABLE ACTIVITES Unrestrkted Funds Re5trkted Funds Endowment Totsl Funds Funds 2024 Totsl Funds 2023 General Assembly Assessments Presbytery fees Mlnistry and support staff costs Congregational running expenses Donations to misslons and charltles Governance costs 18.934 899 215,052 69,896 18,934 899 215,052 108A22 29.799 2,457 375,563 19.010 948 188,329 90,494 48.056 4,269 351,106 38.526 29,799 157 68,482 2,300 307,081 OTHER EXPENDITURE Unrertricted Funds Restrirted Funds Endowment Funds Total Funds 2024 Total Funds 2023 Other expenditure 1,327 1,327 14
an WEST CONGREGATION OF THE PRESBYYERIAN CHURCH IN IREiAND NOTES TO THE ACCOUNTS Iconydl 10. EMPLOYEES Employment Cost5 2024 2023 Wages and salaries Social Security Costs Penslon contrlbutions Other expenses 155.045 20,234 24,376 15.397 215,052 144,035 10.144 23,032 11,118 188,329 Number of employees The average number of employee5 durlng the year was 2024 No 2023 No Average number of employee5 There were no employees In recelpt of employee benefits in excess of £60.¢J)O. 11. PENSION COSTS The mlnister of the congregatlon Is a member of the Presbyterièn Church In Ireland Penslon Scheme120091. Thls Is a scheme operated by the Presbyterian Church in Ireland, a separate re8lStered charity. The congregation pays an a55e55ment to the Presbyterlan Church In lieland equlvalent to the employerfs pension contribution for the Scheme and based on the stlpend pald to the mlni5ter. The Presbyterian ChuTch in Ireland Pension Scheme120091 is a funded Scheme of the deflned benefit type, provldln8 deflned benefits based on career averaged revalued salèry. The Scheme has assets held In a separately admlnlstered fund managed by a board of trustees. The Presbyterlan Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme Is sufficlently funded to meet current and future obligations. A formal schedule of contrlbutions was drawn up on 25 Novembef 2015 whereby the Presbyterian Church agreed to pay from 31 Oecember 2015 contrlbutlons of 24% of penslonable salaries to cover the accrual of beneflts for future seIce, expenses, the cost of insuiing death in service benefits and fundlng the scheme deflclt. The contributions made by the congregation durln8 the year were Total 2024 Total 2023 Contrlbutlons 23.357 22,306 15
an WEST CONGREGATION OF THE pRE$BERlAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {Cont'dl 12. TANGIBLE FIXED ASSÉTS Fixtures & rrttinÉs Bulldlngs & contents Total COST OR VALUATION At l January 2024 Additions Dlsposals At 31 December 2024 7.310.019 449.732 7.759,751 7,310.019 449,732 7,759,751 DEPRECIATION At l January 2024 Charge for the year Eliminated on dlsp05al At 31 December 2024 931 327 20,288 4,974 21,219 5.301 1,258 25.262 26.520 NET BOOK VALUE At 31 December 2024 7,308,761 7,309,088 424.470 429,444 7,733,231 7,738,532 At 31 December 2023 13. INVESTMENTS 2024 2023 Value as at 111 January 2024 Increaselldecrea5el In value Transfer to General Account Progressive Investment Value as at 31&1 December 2024 27,446 226 12,0001 250,000 275,672 30,773 11,3271 {2,0001 250,000 277A46 14. DEBTORS 2024 2023 Gift ald recovefable 4S,629 45,629 46,833 46,833 IS. CASH AT BANKAND IN HAND 2024 20Z3 General Account Repalrs Account Special Mission Fund Dr Cralg Memorial Fund Women's Ministry Choir Men Unlted Frlendshlp Circle Women's Mlnistry C&C Indoor Bowling Club Buddies & Bundles Girls Brigade Compassion 12921 15.928 19.834 24,573 3.879 1,507 567 3,053 585 9.108 35,976 18.971 4,335 3.715 3,811 1.699 3,126 477 244 298 6.596 3,408 91,764 214 6,715 3.146 79,709 16
an WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS IConYdl 16. CREDITORS: amounts falling due within one year 2024 2023 2,306 6.000 8,306 4.118 6.000 10,118 Other loans 17. FUND BALANCES Unrestricted Funds 2024 2023 General fund Investment Account Dr Cralg Account S,098 250,000 44,573 299,671 40,335 250,000 44,336 334,671 Restrlcted Funds 2024 2023 Property Account General Account Special Mlsslon Fund Women's Ministry Cholr Men United Frlend5hlp Clrcle Women's Mlnlstry Coffee & Craft Indoor Bowling Club 8uddies & Bundles Glrls Brlgade Compassion 7,747,221 13.225 19.939 4,419 1,507 567 3.053 585 7.733,138 6,414 19,414 3,715 3,811 1,699 3.126 477 244 298 6,596 3,408 7,782,340 214 6,715 3.146 7,800,592 Endowment Funds 2024 2023 Robert L Orr Memorial Fund 25,672 25,672 27,446 27,446 17
an WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Iconydl (lvl Reconciliotion of movement of lunds Opening balance Income Expenditure Transfers Closlng balance Unrestrirted Funds General Account Investment Account Dr Crai8 Account 40.335 250.000 44.336 334,671 253.658 12,773 ioi 1308.4681 19.573 112,7731 244 5,098 250.000 44,573 299,671 11081 {308,576) 266,532 Restrirted Funds Property Account General Account Special Mission Fund Women'5 Minlstry Choir Men Unlted Fiiendshlp Clrcle Women's Ministry Coffee & Craft Indoor Bowling Club Buddles & Bundles Glrls 8ri8ade Compasslon 7,733,138 6.414 19.414 3.715 3,811 1,699 3.126 477 244 298 6.596 3.408 7,782,340 35.165 33,226 525 3.428 5,678 2,392 1,436 1,945 121,0821 126.4151 7,747,221 13,225 19,939 4,419 1,507 567 3,OS3 585 12.7241 13,4821 13,4241 11.5091 11,8371 14,5001 {iooi {2441 18321 15.5281 11,6501 168,482) 214 6.715 3,146 7,800,592 5.847 1,388 91,778 12001 15,044) Endowment Funds Robert L Orr Memorlal Fund 27,446 27,446 226 12,0001 12.000) 25,672 25.672 226 Total 8.144A57 358,536 {377,0581 8.IZS.935 18. RELATED PARTY TRANSAcfioNS A number ot the trustees received remuneration durirrf the year: the minister of the congre8atlon CeIved remuneratlon of £52,569 and expenses of £7,036 tor actin8 in that capacity. Pension contributions of £12,617 were pa5d by the congregatlon In respect of the minister to the Pre5byterlan Church in Ireland Penslon Scheme120091,' the assoclote mlnlster of the congre8ation celved remuneratlon of £23,761 and expenses of £4.596 for attlng In that capacity. Pension contributions of £5.703 were paid by the congie8ation in re5peci of the a55ociate to the Presbyterian Church in Ireland Pension Scheme120091. The Deacorsess of the congregation received remuneration of £20.991 and expenses of £3,766 for acting In that capaclty. Penslon contributlons of £5,038 were paid by the congregation in respect of the deacone5S to the Presbyterlan Church In Ireland Pension Scheme120091. The church organls¢ who was ordalned as an Elder In 2019. recelved remuneration of £10.055 for acting in that capacltv. During the year, the ¢ongre8atkon contributed the foltowln8 amounts to Funds of the General Assembly of the Presbyterian Church In Ireland, a separate Charity.. £18,934 for congregational assessments £16.325 towards the United Appeal There weie no other related party transactions. 18