TEMPLATE FINANCIAL STATEMENTS – RECEIPTS AND PAYMENTS ACCOUNT
These template financial statements have been prepared on behalf of the Finance Panel of the Support Services Committee of the General Council. They provide an outline of the format in which congregations electing to prepare Receipts and Payments Accounts should prepare their financial statements. Accounts prepared in accordance with this format are designed to be suitable for the purpose of filing accounts with the Charity Commission for Northern Ireland.
Please note that the congregations approved financial statements will need to be submitted to the Charity Commission in pdf format.
It is not possible to cover every situation in a set of template accounts and therefore congregations may wish to take their own professional advice if considered necessary.
Text that appears in these template accounts in red will need to be updated for the congregation’s circumstances.
Information to assist congregations in prepare their accounts is included in the supporting guidance note.
October 2017
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CAVANALECK 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 (NIC 105596)
CAVANALECK 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
CAVANALECK congregation of the Presbyterian Church in Ireland Belfast Road, Fivemiletown, BT75 0SE.
Registered Charity in Northern Ireland (NIC105596)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were Dr. Charles McKibbin 07800878432 charliemckibbin@doctors.org.uk Mr. Stephen John Bleakley 07464502047 rowans167@yahoo.co.uk Mr Alexander Boyd 07851052282 alexandboyd@yahoo.co.uk Mrs Florence Kirk 07719914491 flo.kirk@btinternet.com Mrs. Margaret McKibbin 07784183202 Retired during 2022 Rev. David Curran 07479398777 daqavidcurran1511@gmail.com
PRINCIPAL OFFICE BEARERS
Minister Rev. David Curran Clerk of Session Dr. Charles McKibbin Treasurer Irwin Lapsley
INDEPENDENT EXAMINER
Mr. Paul Eakin, Alan Montgomery & CO 100 Main Street, Fivemiletown
BANKERS
Danske Bank. 101 Main Street, Fivemiletown, BT759PW
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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 were held during the year and ten joint sessions with Aughentaine Church
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. CAVANALECK 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.
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
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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.
CAVANALECK 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 congregations mission purposes is that CAVANALECK CONGREGATION exists to love and glorify GOD, to love and care for one another and to love and reach our neighbour with the good news of Jesus Christ.
To fulfil our purpose statement CAVANALECK CONGREGATION seeks to:-
*Bring people to saving faith in Jesus Christ and then prepare and motivate them for active membership in His Church.
*Teach, enable and empower people to grow in Christ-like character and Christian living.
*Send people out to live their everyday lives both at home and overseas as fully devoted followers of Jesus Christ.
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.
ACTIVITIES AND OBJECTIVES
The congregation met for worship every Sunday. The Sacrament of the Lords Supper was observed on regular dates in January, May and October and also on Good Friday. Because we are one of the unions in the Presbyterian Church in Ireland (with Aughentaine Congregation) several of the above meetings would have taken place in Aughentaine Church. During the year some members who could not attend Church were offered home communions and these were carried out by the minister with elders.
In 2022 we were still affected by the fallout from the COVID19 pandemic and the church attendances were reduced. Unfortunately some families had failed to return. This had a bearing on our normal activities Sunday School, Tots time, midweek prayer meeting, Presbyterian Women, youth club, J Seekers, grow and go groups, etc.
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Fortunately we were able to run a Holiday Bible Club with a team from America in the local Primary School and we were encouraged by an attendance of around 70 children
ACHIEVEMENTS AND PERFORMANCE
The number of families in Cavanaleck Presbyterian Church during202 was 92 with a total of 241 persons of all ages made up of 58 under 18, 132from 19 to 64 years and 51 over 65 years.
Worship and prayer
During 2022 the joint sessions of Cavanaleck and Aughentaine met several times to discuss the times of the services on Sunday mornings. These had been 11am for Cavanaleck and 12.30am for Aughentaine. It was felt that the later service was a difficult time for members and the minister. We felt that it would not be attractive for a new minister. After discussion it was agreed that from 13th November 2022 the times would change to 10.30 am for Cavanaleck and 11.45am for Aughentaine.
An evening service is normally held at 7pm on Sunday evening
A joint prayer meeting meets on Thursday evenings at 8pm and the elders meet with the Minister before the Sunday morning services
As well as our regular services during the year we acknowledged God’s gift of new life at 5 Sacraments of Baptism.
Pastoral care
Pastoral care was made more difficult by the COVID19 pandemic, but we still tried to ensure that no one was neglected.
We were concerned that some members of the congregation had not attended at all since the start of the pandemic.
Mission and outreach
In line with our purpose statement the CAVANALECK Congregation has a burden to reach out to the local community and the wider world.
One of our members is a missionary with Child Evangelism Fellowship in Lapland and we have an interest in missionaries in various countries eg Burkina Faso and London.
Locally we have had a presence at the annual Clogher Valley Show
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
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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 for the upkeep of church premises, assist with the running costs 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 is normally 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
There were no major repairs required.
Organisations
Our normal activities apart from Sunday Services Included Sunday school, Tot’s Time, Midweek Prayer meeting, Presbyterian Women, Youth Club, J Seekers, a Lego club was authorised to start, Go and Grow groups, coffee and chat, creche, Precepts bible study, Banner Club. The persistence of COVID19 had an influence on numbers and the attendance was variable. In some cases we also had difficulty in having enough leaders and helpers
During the year the youth club had weekend away at Castlewellan Castle.
In the summer a Holiday Bible Club was held in the local primary school when approximately 90 children attended.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.
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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, printed 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 order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
FINANCIAL REVIEW
The congregation’s main source of income was members’ contributions through the Weekly Freewill Offering. There were 91 contributors during the year donating a total of £ 37968 (£36165 in the previous year)
Total Income of the congregation during the year was £82320, compared to £69682 in the previous year
Total expenditure was £81934 compared to £71282 in the previous year.
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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(3) of the Charities Act (Northern Ireland) 208 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 02/11/2023 and signed on its behalf by:
Charles McKibbin
Stephen Bleakley
02/11/2023
02/11/2023
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