an BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland {NIC105600}
an BADONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Badoney congregation of the Presbyterian Church in Ireland Droit Road Newtownstewart BT78 4DS Registered Charity in Northern Ireland {NIC1056001 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev R Thompson Mr E Allison Mr N Black Mr E Crawford Mr R McPhillimy Mr J Burton PRINCIPAL OFFICE BEARERS Minister Clerk of Session Rev R Thompson Mr E Allison INDEPENDENT EXAMINER Mrs Wendy Arnold c/0 8 Main Street Newtownstewart Co Tyrone BT78 4AA BANKERS Danske Bank 5-7 Market Street Omagh BT78 IBN SOLICITORS Mcconnell & Fyffe 21 Church Street Omagh BT78 IDG
an BADONEY CONGREGATION OF THE PRESBYfERIAN 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 Session has delegated to its Congregational Committee the temporal affair5 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 minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year or a5 appropriate. 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. Badoney 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 BADof4EY 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 duringthe 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. Badoney 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: Forthe glory of God, to be a place where unsaved people hear the gospel, repent of sin and trust in Christ; where those who have become Christians are biblically equipped to worship and live for God by life and lip; and where gospel outreach to our local communities and the wider world is promoted. With this in mind, our vision is, by the grace of God, to be a congregation which demonstrably: 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; is 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 BADONEY 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 meetings and has a wide range of organisations including Sunday School, Bible Class, Creche, and jointly with Corrick and Glenelly Presbyterian Churches: Holiday Bible Club Friday Club and Arise (Children and young people's meeting) pw Bowling Club Younger Women's Group Prayer Meeting Bible Study Group ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.20pm. 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, there were no Baptlsms, we conducted no marriage services and we gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2024 there were 98 communicant members and 56 families connected with the congregation. The normal average weekly attendance at morning worship is 40. 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 reaches outthrough the regular preachingof God's Word, special services and the individual friendship evangelism of committed members, together with our youth and children's work.
an BADONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'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 whatthe 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 for the upkeep of church premises, assists with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregations 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. Presbyterv The congregation is 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 are nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Organisations Presbyterian Women: Group normally meets monthly, is open to all women of the congregation, and has a varied programme. Younger Women's Group: Normally meets monthly, draws its membership from the congregation and beyond, and explores a wide variety of topics. Sunday School & Bible Class: Total enrolment for 2023/24 of 23 children, with 5 teachers. Bowls Club: Normally meets weekly. Prayer Meeting: Normally Meets monthly. Bible Study Group: Informal time of Bible teaching and discussion. Normally meets monthly and is led by the minister.
an BADONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Children & Youth Meeting (Friday Club & Arise).. Normally meets weekly with in excess of 40 children. Draws children and young people from the congregation and surrounding area for two hours of games and Bible teaching. Annual Holiday Bible Club (Normally 5 days in the summer): Draws children from the congregation and community. N.B, All of the above are run jointly with our linked congregations of Corrick and Glenelly, except for Sunday School and Bible Class. 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.
an BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meet5 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 asthrough 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.
an BADONEY 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 44 contributing families during the year 144, 20231 donating a total of £25,854 (£23,727, 20231 Total Income of the congregation during the year was £43,784, compared to £43,623 in the previous year, Total expenditure decreased to £41,310 from £43,335. 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 64131 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 2 1 ft4cLL and signed on its behalf by Rev R Thompson Mr E Allison Dated: ? I Dated:
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the financial statements of Badoney Presbyterian Church for the year ended 31 December 2024 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 65191{bl of the Charities Act {Nl) 2008. State whether particular matters have come to our attention. Basis of independent examiner's report We have examined your charityfinancial statements as required under section 65 of the Charities Act {Nll 2008 and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65{91(bl of the Charities Act (NII 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 l<ept 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 comply with the accounting requirements of the Charities Act INI} 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charitie5 preparin8 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 examiner's statement We have completed our examination and have no concerns in respect of the matters11) to {4) 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. Mrs Wendy Arnold Chartered Accountant C/0 8 Main Street Newtownstewart Co Tyrone BT78 4AA Chartered Accountant Dated: 10
an BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 26,683 1,000 6,118 7,140 32,801 8,140 30,511 11,600 1,025 760 1,053 2,078 765 781 731 29,468 14,316 43,784 43,623 Sale of Investments Sale of fixed assets Loans Received Total Receipts 29,468 14,316 43,784 43,623 Payments Raising funds Charitable activities Investment costs Other 349 26,551 349 40,961 354 42,981 14,410 26,900 14,410 41,310 43,335 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 26,900 14,410 41,310 43,335 Net receipts / (payments) Transfers between funds 2,568 {711} 194) 711 2,474 288 Net movement in funds Funds brought forward 1,857 31,835 617 54,144 2,474 85,979 288 85,691 Funds carried forward 12 33,692 54,761 88,453 85,979 11
an BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds Deduct non-cash/bank related endowment funds 31,835 1,857 54,144 617 85,979 2,474 85,691 288 Bank and Cash at end of year 33,692 54,761 88,453 85,979 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 45,232 43,221 25,000 60,979 88,453 85,979 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Investments - Note 11 Gift Aid receivable on donations 1,607,572 1,531,402 29,951 28,599 1,637,523 1,560,001 Liabilities Loans Other Approved by the Kirk Session at a meeting on and signed on its behalf by Rev R Thompson Dated: MrEA Dated: Ison /r/Lr, 12
an BADONEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 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 basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as 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 is 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 2024 Total 2023 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 21,441 675 745 3,822 4,413 25,854 675 1,589 4,683 23,727 1,045 1,110 4,629 844 861 26,683 6,118 32,801 30,511 13
an BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Income from charitable activities Catering income Graveyard income Membership fees Grant5 120 470 8,400 1,000 1,000 3,960 3,960 3,180 3,180 2,610 1,000 7,140 8,140 11,600 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Deposit interest General Investment Fund Rents investment properties Other investment income 342 597 86 1,053 1,395 597 86 233 471 77 1,025 1,053 2,078 781 14
an BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Insurance claims Other income 760 765 731 760 765 731 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 FWO envelopes Fundraising events 349 349 354 349 349 354 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and Cha rities Other Charitable cause Governance costs 14,966 171 3,425 7,989 14,966 171 3,425 17,702 4,697 14,115 176 3,410 15,507 4,673 9,713 4,697 5,100 26,551 14,410 40,961 42,981 15
an BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Other 10. FIXED ASSETS The congregation owns the church building at 37 Droit Road, Newtownstewart, Co Tyrone, BT78 4DS and the associated fixtures, fittings, plant and machinery which has an insurance value of £1,096,603. The congregation also owns the following properties, jointly with congregations of Corrick and Glenelly in the proportion 3:2:2 (i.e. 3/7 share): Manse at 26 Plumbridge Road, Newtownstewart, Co Tyrone, BT78 4DA with an insurance value of £502,969. Manse field at Plumbridge Road, Newtownstewart which is approximately one acre with an estimated value of £8,000. 11. INVESTMENTS The congregation has the following investments which are shown at market valuation. 2024 2023 General Investment Fund Property 29,951 28,599 29,951 28,599 16
an BADONEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 12, FUND BALANCES Fund Balance at Start Receipts Payments Surplus / Transfer Balance at (Deficit) end Unrestricted Funds General Fund 31,835 29,468 26,900 2,568 1711) 33,692 31,835 29,468 26,900 2,568 1711) 33,692 Restricted Funds Missions and Charities Fund Graveyard Fund Property Fund Youth Fund PW Fund Bowling Club 20 19,173 32,093 2,628 230 3,076 3,960 3,225 3,181 844 30 4,697 2,481 2,580 3,667 985 {1,6211 1,479 645 {4861 {1411 30 1,621 20 20,652 32,738 1,262 89 1880) 1301 54,144 14,316 14,410 {94) 711 54,761 Total 85,979 43,784 41,310 2,474 88,453 17