an URNEY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC105609)
an URNEY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present theirAnnual Report and Financial Statements forthe year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Urney Congregation of the Presbyterian Church in Ireland 55 Strabane Road, Castlederg, Co Tyrone, BT817HZ Registered Charity in Northern Ireland {NIC1056091 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Rev Charles Clements (retired 29/10/2022) Rev Clarke Deering lappointed 30110/20221 Mr. Norman Mcmullan Mr. Tom Henderson {dece3sed 31/1/20221 Miss Rosemary Craig BEM (appointed 1/212022 Mr. Mervyn Buchanan (appointed 112/2022) PRINCIPAL OFFICE BEARERS Minister in charge: Clerk of Session: Mr Norman McMu113n Treasurer: Currently vacant Rev Clarke Deering INDEPENDENT EXAMINER Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh BT79 7BJ
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conVd} BANKERS Danske Bank PO Box 183 Donegal Square West Belfast BTI 6JS SOLICITORS Babington Solicitors 74 Railway Street Strabane BT82 8EQ
an URNEY PRESBYTERIAN CHURCH 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 Session 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-off icio 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 before each Communion Service131, before each committee meeting and whenever a meeting is required. 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 off ice 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. Urney 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 each congregation.
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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. Urney 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 its members to play their part in fulfilling God's mission to ourworld. The congregations mission purposes are summed up in our Mission Statement is: Urne Presb erian Church Mission Statement We are the church on the hill, called to share the Good News of our Saviour Jesus Christ, crucified on a hill outside a city wall, risen and reigning in glory. We are the church on the hill, a family of God's people called to live out God's Word as we: Love one another Pray for one another Bear one anotherfs burdens Encourage one another And forgive one another. We are the church on the hill, called to build bridges to our community and our world: In art and creativity In crafts and friendship In gardening and sharing the gifts of beauty and life we see around us In caring for the needy; in feeding the hungry; in welcoming the stranger. We are the church on the hill, called to be a witness for Christ, a light to shine for Him and to point others to Him.
an URNEY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday at 12.00 noon with visitors often joining us for the Service especially at Baptisms and at Harvest. The Sacrament of the Lords Supper is observed in January, April and September 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 a fortnightly Bible study meeting jointly with our linked congregation of Second Castlederg. Other activities that meet in the Church Hall are the Sunday School, JuniorArts Club16 weeks per term), Urney Crafters and the 2 O'clock club (both handcraft groups) and Urney Gardening Club (monthly). ACHIEVEMENTS AND PERFORMANCE Worship and prayer Sunday Worship is usually held at 12.00 Noon, but there are also joint Services with Second Castlederg during the year. Average attendance is between 15-25 including children and we have 15 children in our Sunday School. Sunday School meets after the Children's Talk and Hymn when the children leave the service. There are 2 leaders with the children each week and all our leaders who are eligible have been checked by Access Nl. We currently have the largest number of children115) in Sunday School for many years and they continue to be involved in our All Age Services for Youth and Children's Day in June, at harvest in October and the nativity Service on the Sunday before Christmas. During 2022, many of the Covid 19 restrictions that we had been adhering to in orderto keep our members safe were gradually relaxed. We were able to remove social distancing and return to singing all of our hymns without masks. At Easter we once again placed gift bags of Easter eggs for every family in the pews along with an Easter message. As 2022 celebrated the Platinum Jubilee of her Majesty Queen Elizabeth11, our Youth and Children's Service focused on her life and her faith using material prepared by the Bible Society. We were able to hold two Harvest Services and following the morning Harvest Service we gathered in the church grounds to plant a tree to mark the platinum Jubilee. At our evening Service we were delighted to welcome friends and visitors and to enjoy a Harvest Supper together in the Church Hall. A Carol Service was held on 11 th December with members taking part and sharing in Bible Readings, poems and prayers. The Bible Study Group meets fortnightly and comprises members of Urney and our linked congregation of Second Castlederg. Everythird Bible Study is held in Urney Church Hall with 10-15 people attending. In 2022 we finished our series on Life Lessons from the Psalms and completed 12 studie5 on New Testament Characters. Both the questions for discussion and the Minister's comments continue to be emailed to Church members.
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) In 2022 our Craft Groups were able to resume in person and later in the year the Gardening Club re-opened. Support from the wider community for these organisations continues to be strong and we give thanks for the dedicated leaders and all their efforts to maintain contact with each other during the worst of the pandemic. The Junior Art Club met for a special Christmas event and it is hoped that further meetings will take place during 2023. There were two baptisms during the year and one of our Trustees and a faithful member of Kirk Session died at the start of 2022. An Interim Kirk Session has been formed with the help of two Elders from Second Castlederg congregation The number of families claiming connection with the congregation is 29 and the total number of communicant members is 52. The Minister of Second Castlederg and Urney, who had been in post for almost 7 years, retired at the end of October 2022 and the congregation is now vacant. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis bythe minister and those who are unable to attend Communion receive Home Communion twice a year. Members who are in hospital are visited faithfully and anyone who has been bereaved is supported through frequent visits and prayer. In 2022 there was a return to more normal visiting, where possible, both in private homes, Nursing Homes and Hospitals. Mission and outreach Urney congregation is small and located in a border area where in the past it has been difficult to reach out to the local community. But with initiatives such as the Gardening Club, 20'Clock Club, Junior Art Club and Urney Crafters, new friendships have been forged and relationships built. Our United Appeal Target for Mission in 2022 was £1373.65 and our total contributions came to £1370 and with Gift Aid of £351.25 we exceeded our target of honour. With the outbreak of war in Ukraine and the huge humanitarian crisis that resulted, the Moderator launched a special appeal which raised £880.
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) The annual collection for the Presbyterian Children's Society raised £190 with £90 in Gift Aid. The 2022 World Developrnent Appeal was called 'Rekindling Hope" and had its main focus on Lebanon. Along with its own PDlitical, economic and social difficulties worsened by Covid 19 and the devastating explosion in Beirut Port in 2020, Lebanon hosts 1.5 million refugees from Syria. Being a refugee not only labels you as'stateless, but it also means that you are less likely to access education for your children, health care and employment. The 2022 project supported a Tear Fund led project that aims to provide schooling, health care and self-employment in an area in southern Beirut and raised £170 plus £60 in Gift Aid. We also supported a project in Sudan where as many as one in everythree people have been displaced from their homes by conflict. Members also donated items for the Samaritan's Purse Christmas Shoebox Appeal organised by 2, Castlederg PW and gift cards, vouchers and gifts were donated to the Christmas Family Appeal run each year by the Salvation Army and St. Vincent de Paul. The Sunday School has continued to collect 20ps in Smartie boxes and during 2021 this raised £270 including donations from church members and the Sunday School donated what was raised equally between Smile Train and Sightsavers. In 2022 they collected a total of £190 which will once again be shared out to charities of their choice. The annual Royal British Legion Poppy Appeal received £130.00 through donations at our Remembrance Service. The Craft Groups donated hand-made quilts for families in Zambia and held a Coffee and Crafts event in November raising £2620.00 with £1310 going to Foyle Search and Rescue and E1310 for Bowel Cancer. Presbyterv The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. Once again in 2022 Presbytery meeting5 were held in person. General Assembly The minister and one of our elders were nomina.ed to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. The Assembly returned to its usual month for meeting and the Minister and an Elder from the congregation were able to attend.
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Sunday School Sunday School meets after the Children's Talk and Hymn when the children leave the service to meet in the Church Hall. There are currently 15 children attending. We followed the Go Teach Programme. We had 4 leaders working in a rota system with classes. From January to June five children were using the Beginnerfs Come Learn 8ooklet and the rest of the children followed the Go Teachneen Search syllabus, all on the same Biblical topic. In September one child moved on to the Primary book and the rest of the children continued as before. th Our Children's Day Service on 26 June followed the book, 'The Queen who Chose to Serve" in celebration of Queen Elizabeth Il's Platinum Jubilee. Prizes were awarded and gifts given. th The young people read Harvest poems and readings at our Harvest Service on 16 October, while the little ones performed a piece entitled'colours" A Family Fun Evening was held in the Hall in th the form of a Beetle Drive on Friday 16 September. The families of Christ Church Urney, our neighbouring Church of Ireland Church were invited to join our Sunday School young people and their families. Great fun w3s had by all. The evening ended with pizzas and a return invitation for 2023. The children supported the Sunday School Sm3rtie Box collection raising £270.00. This money was divided between Smile Train and Sight Savers, giving £135.00 to each charity. Urney Ladies WhatsApp Group An Urney Ladies What's App Group was created at the start of lockdown for the women of the church to keep in touch. The main benefits of the group were the support the members gave each other and a means to let everyone know what was going on within the church. This has been continued throughout the year. Urne Crafters and The 2 O'clock Club Urne Craft Clubs The dedicated Urney Crafters meet at 10.303.m. on Wednesdays, They enjoyed fellowship together sharing their knowledge of various crafts and planning activities. They continued with their Crafty Ladies What's App Group, with crafting ideas and craic flying back and forth. The 2 O'clock Club joined the Urney Crafters each Wednesday from 2-4pm. Our membership took time to increase after lockdown. Unfortunately we lost good friends and some members were nervous about mixing in a public place again. Atthe end of the year 11/12 attended on average. These ladies enjoyed a social time together having a bit of craic and a cup of tea while doing various crafts for themselves and other5. The members knit, crocheted and sewed many items for baby units (hats, cardigans, blankets etc.) distributed to various hospitals, when the restrictions allowed.
an URNEY pREsBER1AN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The stor of the uilts which travelled from Urne to Zambia. In 2016 the 20'clock Club started to join hexagons together to make The Nl Big Sock to be entered for the Guinness Book of World Records. This wa5 a Northern Ireland wide project but unfortunately it was not completed and the crafters were left with approximately 14 m x 10 m of patchwork. The Urney Crafters subsequently decided to make quilts of varying sizes to use up the material and backing kindly donated by friends, hoping that they would eventually be used in a deserving cause. After much searching for an outlet, they contacted Gareth Hayes from Hope Drop Inn Newtowncunningham in Co Donegal, who said they would gladly accept the quilts for a young girls, home in Lusaka, Zambia, which they had officially opened the day beforel Wonderful timing. th On Wednesday 16 March the groups met with Pastor Gareth 3nd Pastor Elijah who runs their Hope Mission in Lusaka, They spoke to the members of the work they were undertaking and how they were also supporting children in the Street Orphan program they run, called Hope Mission Zambi3, providing food, shelter and pastoral support. The group were delighted to be able to present 20 quilts to Gareth and Elijah, who assured everyone that the quilts would be taken to Zambia as soon as possible and given to the young girls as their own personal quilts. This was a wonderful outcome for all concerned. (They arrived within the next week) When the Crafters listened to the story of the work Pastors Gareth and Elijah were doing they checked their funds and gave them a cheque for £IOOO.00 for the work of Hope Drop Inn Ministries. Before lockdown the Urney Crafters and the 2 O'clock Club planned, designed and worked on a Summer Panel. It was the second of four panels of the seasons showing God's beautiful world. To do this the members had opportunities to use patchwork, embroidery stitches (like French knots, long stitch and stump work), also applique, button art, knitting and crochet. When they got back together they completed this Summer Panel. After a short break and over several months, they worked on and completed the third, the Autumn Panel. Other work was continuing alongside the panel. A bag making workshop took place, resulting in various useful shopping bags being made out of donated material. th A Craft Fair wa5 planned for Saturday 12 November and these bags and many other crafts were completed for sale. (Toys, Christmas decorations, panels, blankets, throws, various cards and other crafts) The Craft Fair was a resounding success Wlth many customers coming from near and far. £2620.00 was raised with £1310 going to Foyle Search and Rescue and £1310 for Bowel Cancer. Also between the Crafters and the Gardening Club any donations were dropped into an ongoing bucket for Air Ambulance Nl.
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) Urney Gardening Club Urney Gardening Club met in the Church Hall in April for the firsttime since lockdown with about 35 attending. The members met on the last Tuesday of the month from 3.00-5.00pm, not on the usual Wednesday, so that there wa5 no overlap with the Craft Clubs, due to Covid restrictions. Sadly six of our members died since our last meeting before lockdown. The membership attending was made up of church member5 and many from the surrounding areas. The club ha5 many keen, knowledgeable gardeners and also those who enjoy the social aspect of the club. At the April meeting Gail Campbell, from the local Alt Nursery and a member of our congregation, gave an enjoyable, interesting talk and demonstration and she also had plants for sale. Many members expre55ed their pleasure at being back together again as they looked forward to meeting each other so much. On May 31st Gordon Toner's talk was about Alpines. He and his wife travelled from Limavady. Gordon is an expert and the members appreciated his presentation and slides on this topic. The members remember with fondness their visit to his garden some years before. The June meeting took the form of a visit to Adrienne Kelly's Oak Gardens, 219 Glenshane Rd. About 25 members enjoyed the beautiful "room5 created in this widespread garden and also the welcome cup of tea at the end. In September the Club returned to the usual meeting day, the last Wednesday of the month at th 3.30.-5.00pm. On 28 Kenny Crawford, from Irvinestown, discussed "Autumn Planting" and reminisced about his first visit to the Club when it first started, expressing pleasure to see how it had grown and had such a widespread membership. On October 26th David Hardy, from Esker Farm Daffodils, gave an interesting talk describing how he grew his bulb propagation business from small beginnings eventually sending his bulbs worldwide. He had examples of his bulbs for sale. The Club hopes to visit Esker Farm in the future. th The Gardening Club was formed in 2012 and so celebrated its 10 Anniversary Christmas Party with an exciting, inventive Flower Arranging Demonstration by the wonderful Milton Porter. The festivities concluded with the consumption of a great array of delicious desserts supplied by the members. Urney Junior Art Club The Art Club for children of Primary School age met for one session in December as a taster to see if it should resume. Only 3 children attended due to illness and fear of infertion which was rife at the time. Three leaders from the church were willing to try to reopen but it was decided to see what the New Year would bring. 10
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) Volunteers The Trustee5 are indebted to all of those who dedicated their time and gladly use their gifts and abilities to serve God and be a blessing to each other and this community. In being so generous with their lives, our work and witness continues to be maintained. 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) leadingto 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 congregation5 and their members, or are facil itated through presbyteries or are organised and del ivered centrally. Local del ivery 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 soci31 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. 11
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering which totaled £13,036 in 2022 (£12,825 in 20211. Total income for 2021 was £29,371 (£28,018 in 20211. Total expenditure increased from £24,634 to £27,973 in the year. 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 prartice. As the congregations total income does not exceed £250,000, the Trustees have elected under Section 6413) 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 asset5 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 and signed on its behalf by Mr Norman Mcmullan Rev Clarke Deering 12
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF URNEY PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the accounts of Urney Presbyterian Church for the year ended 31 December 2022, which are set out on pages 14-20. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: Examine the accounts under section 65 of the Charites Act Follow the procedures laid down in the general Direction given by the Commission under section 6519)(bl of the Charities Act State whether particular matters have come to my attention. Basis of independent examinerfs report We have examined your charity accounts as required under section 65 of the Charites Act and our examination was carried out in accordance with the general Directions given by the Charity Commission. Our examination included a review of the accounting records kept by the charity and 3 comparison of the accounts presented with those records. St also included consideration of any unusual items or disclosures in the accounts 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 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charites Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters111 to14) 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. Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone 8T79 7BJ Date: 13
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY Receipts and Payments Account for the year ended 31 December 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading Activities Investment Income Other 20,383 3,456 190 23,839 190 155 779 4,408 26,277 570 100 747 324 155 209 570 4,408 20,747 8,624 29,371 28,018 Sale of fixed assets Loan Received Total Receipts 20,747 8,624 29,371 28,018 Payments Raising funds Charitable activities Other 16,702 500 6,876 3,895 23,578 4,395 24,504 130 17,202 10,771 27,973 24,634 Purchase of fixed assets Loan Repayment Total Payments 17,202 10,771 27,973 24,634 Net receipts / (payments) Transfers between funds 3,545 {2,147) 1,398 3,384 Net movement in funds Funds brought forward 3,545 6,681 (2,147) 72,059 1,398 78,740 3,384 75,356 Funds carried fonmard 12 10,226 69,912 80,138 78,740 14
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 6,681 3,656 72,059 12,2581 78,740 1,398 75,356 3,384 Bank and Cash at end of year 10,337 69,801 80,138 78,740 Bank & Cash Balances Bank Current Accounts Cash 80,138 78,740 80,138 78,740 Other Assets Fixed Assets - Note 10 Iniiestments- Note 11 27,253 29,694 27,253 29,694 Liabilities Loans Approved by the Kirk Session at a meeting on ty-¥..2&nd signed on its behalf by: Mr Norman Mcmullan Rev Clarke Deering LIy,,L( 15
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO 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 bas1S. The congregation has reviewed the basis on which it prepares its account5 and in order that these are prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or cash balances. Any other funds which the congregation holds, in particular investments, are disclosed on the Statement of Assets and Liabilities. 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 (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balance5, 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 fund5 are general funds set aside by the congregation for use in the future. 16
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Freewill offerings linc loose col lections) Donations and gifts Gift Aid Legacies and bequest 17,201 100 3,082 17,201 3,010 3,628 17,612 5,175 3,490 2,910 546 20,383 3,456 23,839 26,277 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Fees from weddings and funerals Fundraising events I ncome from charita ble activities Membership fees 300 270 190 190 190 190 570 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Letting of land and wayleaves Trading income 155 155 100 155 155 loo 17
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Deposit interest General Investment Fund 169 401 176 603 167 580 202 209 570 779 747 OTHER INCOME Unrestricted Funds Restrirted Funds Endowment Funds Total 2022 Total 2021 Organisational income Presbyterian Heralds 4,318 90 4,318 90 74 250 4,408 4,408 324 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Fundraising events 18
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds 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 1,866 114 7,717 6,234 1,866 114 7,766 9,424 3,748 2,168 109 8,767 9,149 3,321 49 3,190 3,748 660 660 990 16,591 6,987 23,578 24,504 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Presbyterian Heralds Retirement gift Organisational expenditure 90 90 500 3,805 500 3,805 130 500 3,895 4,395 130 10. FIXED ASSETS The congregation owns the Church premises situated at Urney, Castlederg and the associated fixtures, fittings, plant and machinery. These have an approximate insurance value of £1,590,000. 19
an URNEY PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd} 31 December 2022 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund 27,253 29,694 27,253 29,694 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / (Deficit) Transfer Balance at end Unrestricted Funds General Fund 6,681 20,747 (17,202) 3,545 10,226 6,681 20,747 117,2021 3,545 10,226 Restricted Funds Property Fund Missions Fund Periodicals Sunday school Organisational 68,525 415 3,528 90 273 4,318 {2,984) {3,417) (901 (4751 (3,805) (2,569) 111 550 66,506 111 469 3,065 (2021 513 267 3,028 (5501 72,059 8,624 {10,771) (2,147) 69,912 Endowment Fund5 General Investment Fund Total 78,740 29,371 {27,9731 1,398 80,138 20