an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC105590)
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN 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 DETAILS Ardstraw congregation of the Presbyterian Church in Ireland 4 Deerpark Road, Ard5traw, Omagh, Co Tyrone, BT78 4LL Registered Charity in Northern Ireland INIC1055901 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were David William Reid Victor Noel Magee Robert Oliver (Ivor) McFarland Oliver Edward Stevenson James Victor Deane Mervyn Smyth Raymond James Finlay William Robert Wallace Samuel Stevenson Terence Atcheson (appointed 15 October 20231 Terence Moore (appointed 15 October 2023) Trevor Galbraith (appointed 15 October 2023) PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer David William Reid Robert Oliver (Ivor) McFarland William Robert Wallace INDEPENDENT EXAMINER McFarland Arnold & Co 8 Main Street Newtownstewart BT78 4AA BANKERS Danske Bank Donegall Square West Belfast BTI 6JS SOLICITORS A.D, Mcclay & Co l Limavady Road LONDONDERRY BT47 6JU
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) 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 witness and service in the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held monthly except December, July and August, 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 proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Ardstraw congregation of the Presbyterian Church has been assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations 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.
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 Assembly 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. Ardstraw congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded 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 their part in fulfilling God's mission to our world. The congregation's mission purpose is to bring people to Jesus, support and nurture the Church family, magnify Hi5 name and build up Christians in their faith. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which: is increasingly characterised by love for God, and love and concern for others; is committed to the historic Christian gospel as revealed in the Bible; 15 relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being: A Covenant Community: where our relationships are rooted in the promises of God by living faithfully toward him and toward one another An Intergenerational Community: where adults intentionallytake 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 Larger and Shorter Catechisms Set out what we understand the Bible teaches on key matters of Christian faith and practice.
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions during the year and 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 congregation holds regular bible study and prayer meetings, also from October to April Café Church has been introduced on the second Sunday evening each month. This gives an opportunity for worship in a more informal setting and speakers are invited to give personal testimony and talk about their work. The congregation has has a wide range of organisations including Sunday School Youth Club Bowling Club Boys, Brigade Girls, Brigade pw Youth Fellowship Ilgnite) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.30am. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular services during the year we acknowledged God's gift of new life at 8 Sacraments of Baptism, we conducted 3 marriage services and gave thanks for faithful service and sought to comfort those who had been bereaved during the year. At 31 December 2022 there were 332 communicant members and 172 families connected with the congregation. 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 are visited on a regular basis by the minister or elders. Mission and outreach At a local level the congregation made donations in excess of £5,000 to various external mi55ions and charities,
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The congregation supports the United Appeal for 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 congregations with the deployment of locally based staff, enables church planting, provides grant support forthe upkeep of church premises, assist with the runningcosts of Union Theological College, the Church's training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property 7 Derg Road was purchased as a new manse and has been occupied since March 2022. Organisations Youth Club meets on a Saturday evening from 8.00- 10.30pm from September to March. Bowling Club meets each Tuesday evening. Girls, Brigade meets each Monday night: Explorers at 5.30- 6.30pm, Juniors at 6.15- 7.30pm, Seniors & Brigader's 7.30 - 9.00pm from September to March. Boys, Brigade meets each week Anchor Boys on Tuesday at 6.30pm, Juniors on Thursday 6.30- 8.00pm, Company and Seniors on Wednesday 7.00- 9.00pm. st Youth Fellowship Group {Ignite) meets on the l and 3rd Sunday nights of the month. PW meets on 2nd Thursday of the month from October to April.
an ARDSTRAW CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Volunteers TheTrustees wish to acknowledge their deep appreciation ofthose who give freelyof theirtime byserving on committees and helping with organisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making 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 community such as through the care of those in need (including the sick, disabled and bereaved). Generally, 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, yrinted material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, 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 receive benefits as a result of their holding office or employment. However, this is incidental and necessary in orderto 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 supportfor both Christian and othersecularorganisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an ARDSTRAW 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 155 contributors during the year1161 in previous year, 2021] donating a total of £48,8711£46,813 in previous year, 2021) Total Income of the congregation during the year was £137,308, compared to £109,439 in the previous year. Expenditure increased from £75,348 to £143,338. During the year the manse was sold for £180,396 which is shown separately under sale of fixed assets. The loan received in 2021 to purchase the new manse was fully repaid. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250,000, the Trustees have elected under Section 64(31 of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial 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 .*> ?7 and signed on its behalf by David W. Reid (Minister) Robert Oliver {Ivor) McFarland (Clerk of Session)
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the financial statements of Ardstraw Presbyterian Church for the year ended 31 December 2022 which comprise Statement of financial activities, Statement of assets and liabilities and the related notes. Respective responsibilities of trustees and examiner As the charity's trustees you are responsible forthe preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to:_ Examine the financial statements under section 65 of the Charities Act INI) 2008. Follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 6519}Ib) of the Charitie5 Act {Nl) 2008. State whether particular matters have come to our attention. Basis of independent examiner's report We have examined your charity financial statements as required under section 65 of the Charities Act INI} 2008 and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)Ib) of the Charities Act (Nl) 2008. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as charity trustees concerning any such matters. Our role is to state whether any material matters have come to our attention giving us cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act INI) 2008. 2. That the financial statements do not accord with those accounting records. 3. That the financial statements do not complywith the accounting requirements of the Charities Act INI) 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is further information needed for a proper understanding of the financial statements to be reached. Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters111 to141 listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. McFarland Arnold & Co Chartered Accountants 8 Main Street Newtownstewart Co Tyrone BT78 4AA Chartered Accountants Dated: // / 2oz3
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Receipts Donation5 and legacies Charitable activities Other trading activities Investment Income Other 79,925 36,108 18,588 116,033 18,588 102,257 4,581 1,496 589 602 2,098 589 2,233 368 82,010 55,298 137,308 109,439 Sale of Investments Sale of fixed assets Loans Received 180,396 180,396 200,000 Total Receipts 82,010 235,694 317,704 309,439 Payments Raising funds Charitable activities Investment costs Other 605 65,242 605 142,733 896 74,452 77,491 65,847 77,491 143,338 75,348 Purchase of Investments Purchase of fixed asset5 Loan Repayments 295,000 585 201,933 201,933 Total Payments 65,847 279,424 345,271 370,933 Net receipts / (payments) Transfers between funds Movement in fund value 16,163 (13,272) 143,730) 13,272 (27,567} 161,4941 Net movement in funds Funds brought forward 2,891 11,443 130,458) 77,787 {27,567} 161,4941 89,230 150,724 Funds carried forward 12 14,334 47,329 61,663 89,230 10
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds Deduct non-cash/bank related endowment funds 11,443 2,891 77,787 {30,458) 89,230 150,724 127,567) 161,494) Bank and Cash at end of year 14,334 47,329 61,663 89,230 Bank & Cash Balances Investments- Note 11 Bank Deposit Accounts Bank Current Accounts Cash in Hand 61,663 89,230 61,663 89,230 Other Assets Fixed Assets - Note 10 Church Premises Fixtures, Fittings & Equipment Vehicle5 Investments- Note 11 Gift Aid receivable on donations 4,629,144 4,312,818 89,457 97,469 4,718,601 4,410,287 Liabilities Loans Other 199,891 199,891 Approved by the Kirk Session at a meeting on
Z3 and signed on its behalf by David W. Reid {Ministerl Robert Oliver {Ivor) McFarland {Clerk of Session) 11
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments ba51S. FUND ACCOUNTING Endowment fund5 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 restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise {a) income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment 15 apportioned to the individual funds on an average balance basis. Unrestricted 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 Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 54,398 399 600 10,903 13,625 25,032 1,166 3,765 6,145 79,430 1,565 4,365 17,048 13,625 79,910 233 1,110 13,780 7,224 79,925 36,108 116,033 102,257 12
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 10,289 10,289 282 269 8,030 269 8,030 75 4,224 18,588 18,588 4,581 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment propertie5 Other investment income 114 1,382 122 1,976 331 1,902 594 1,496 602 2,098 2,233 13
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2022 OTHER INCOME Unrestricted Funds Restricted Fund5 Endowment Funds Total 2022 Total 2021 Insurance claims Other income 589 589 368 589 589 368 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 FWO envelopes Fundraising events 605 605 896 605 605 896 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 14,432 388 31,866 18,028 14,432 388 31,866 43,898 51,621 14,314 382 30,872 18,500 9,904 25,870 51,621 528 528 480 65,242 77,491 142,733 74,452 14
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Investment properties expenses New manse 10. FIXED ASSETS The congregation owns the following premises and the associated fixtures, fittings, plant and machinery which have insurance values as follows: Church Building Church Hall Sextons House Manse 4a Deerpark Road, Ardstraw, Co Tyrone, BT78 4LL 4b Deerpark Road, Ardstraw, Co Tyrone, BT78 4LL 4 Deerpark Road, Ardstraw, Co Tyrone, BT78 4LL 7 Derg Road, Victoria Bridge, Co Tyrone, BT82 9JW 2,600,452 1,278,304 194,388 556,000 4,629,144 11. INVESTMENTS The congregation has the following investments which are shown at market valuation. 2022 2021 General Investment Fund 89,457 97,469 89,457 97,469 15
an ARDSTRAW CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / (Deficit) Transfer Balance at end Unrestricted Funds General Fund 11,443 82,010 65,847 16,163 {13,272) 14,334 11,443 82,010 65,847 16,163 (13,2721 14,334 Restricted Funds Property/BuildinE Fund Missions and charities Missions/Special Funds Donations/Bequests PW Funds Girls Brigade Bowling Club Youth Council Boys Brigade Sunday School 47,932 200,719 217,295 9,786 11,759 7,113 40,192 1,034 190 6,093 3,634 1,345 4,929 851 116,5761 11,9731 133,0791 1,034 {443) 2,684 1,952 {1,118) 3,289 500 (5,0001 1,973 31,500 17,3751 26,356 1,890 14,753 968 909 1,942 7,102 218 2,073 311 8,412 525 3,243 2,894 58 2,957 2,573 633 3,409 1,682 2,463 1,640 351 {3501 11,000) 15,9261 {5501 77,787 235,694 279,424 {43,730) 13,272 77,787 Total 89,230 317,704 345,271 {27,567) 61,663 16