an GORTIN 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 (NIC105629)
an GORTIN 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 Gortin Congregation of the Presbyterian Church in Ireland 73 Main Street Gortin Co. Tyrone BT79 8NH Registered Charity in Northern Ireland INIC1056291 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Jonathan Cowan (appointed l November 2022) Rev Robert Orr (resigned l November 20221 Adrian Thomas Adams Malcolm McKeown PRINCIPAL OFFICE BEARERS Convenor in charge of Vacancy Clerk of Session Treasurer Rev Robert Orr Adrian Thomas Adams Adrian Thomas Adams INDEPENDENT EXAMINER McFarland Arnold & Co 8 Main Street Newtownstewart Co Tyrone BT78 4AA BANKERS Ulster Bank 14 High Street Omagh BT78 IBJ SOLICITORS Orr & Rountree The Old Library 41 Dublin Road Omagh BT78 IHE
an GORTIN 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 vote5 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 twice yearly. 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. Gortin 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 GORTIN 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. Atthe end of business, it is dissolved. The membership of the General Assemblyconsists 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. Gortin 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 statement Is as follows:_ We the congregation of the Gortin Presbyterian Church which is part of the Presbyterian Church in Ireland, seek to worship God in a manner that reflects scripture, is Passionate about people and Centred in Christ. God has revealed Himself to Us as our loving Heavenly Father. He has sent his Son to be our Saviour and He has granted us His Holy Spirit to make us more like Jesus individually and corporately, and to lead us in His mission to the world. We seek to live out our faith through commitment: To God in worship To the Bible in obedient discipleship To sharing the good news of Jesus in faithful evangelism To the world in compassionate mission To one another in caring fellowship
an GORTIN 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 normally observed on three occasions duringthe 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 normally holds: Sunday School - fortnightly during school term Annual Holiday Bible Club-june each year Presbyterian Women IPW) - Ladies from the congregation meet up for joint PW with Newtownstewart congregation. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12 noon. One child was baptised as an infant during 2022. As well as our regular services we sought to comfort those who had been bereaved during the year. At 31 December 2022 there were 63 communicant members and 37 families connected with the congregation. The average week attendance at morning worship is 30. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited by the Stated Supply Minister and by the elders.
an GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission and outreach At a local level the congregation outreach activities consisted of: An Afternoon Tea for members of the local community was held at Glenpark Estate in June 2022. The Afternoon Tea provided an opportunityfor members of the local congregation to meet together with neighbours, family and friends post Covid as well as celebratingthe Queen's Platinum Jubilee. Almost 200 attended the event at Glenpark Estate. During the month of December 2022, member5 of the Congregation donated items for the Belfast City Mission Christmas Family Appeal. A Connect Event for children, parents and members of the congregation was held post Christmas 2022 at Glenpark Estate, where skating was enjoyed by the young at heart with refreshments being provided for all afterwards. The congregation support5 the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enable5 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 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 and any other special appeals.
an GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) During 2022 the congregational donations included the following: United Appeal £1,502.36 World Development Appeal £112 Moderator's Ulkraine Appeal £275 Earl Haig £75 Presbytery The congregation was represented at the regular meetings of Presbytery by our minister/convenor and one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The convenor 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 2022. Property Following the receipt of a generous gift, a PA system was installed in the church building. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committee, maintenance of the church grounds /premises and assist with running of the Sunday School.
an GORTIN CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefitto it5 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 purpose5 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 benefitflowingfrom 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 individualsthat 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 ha5 had regard to the Charity Commissions Public benefit requirement statutory guidance.
an GORTIN 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 52 contributors during the year148 in previous year, 20211 donating a total of £17,301 (£14,539 in previous year, 2021) Total Income of the congregation during the year was £26,159, compared to £20,808 in the previous year. Total expenditure increased from £9,079 in 2021 to £16,687 in 2022 - mainly attributed to installation of new Public Address System l£1,960}, capital expenditure on the church farm (£2,294), costs in running special events and rising input costs. 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 congregation's 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. TheTrustees are responsible for keeping adequate accounting recordsthat are sufficientto show and explain the congregation'stransactions and disclose with reasonable accuracy at anytime 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 i 14 Z<>23. and signed on its behalf bv Dated: I Dated:
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the financial statements of Gortin 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 for the 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 (NII 2008. Follow the procedures laid down in the general directions given bythe Charity Commission for Northern Ireland under section 6519}Ib) of the Charities Act INI) 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 65191{b} of the Charities Act INI) 2008. The examination included a review of the accounting records kept bythe 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 {NII 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 (NI} 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicableto charities preparingtheirfinancial statement5 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 examlner's statement We have completed our examination and have no concerns in respect of the matters (11 to (41 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: 2 1 10
an GORTIN 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 Donations and legacies Charitable activities Other trading activities Investment Income Other 18,017 4,463 500 22,480 500 17,722 500 601 241 2,037 300 2,638 541 2,517 69 18,859 7,300 26,159 20,808 Sale of Investments Sale of fixed assets Loans Received Total Receipts 18,859 7,300 26,159 20,808 Payments Raising funds Charita ble activities Investment costs Other 165 9,221 165 11,185 256 8,600 1,964 2,819 2,518 5,337 223 12,205 4,482 16,687 9,079 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 12,205 4,482 16,687 9,079 Net receipts / {paymentsl Transfers between funds 6,654 3,781 2,818 {3,781) 9,472 11,729 Net movement in funds Funds brought forward 10,435 37,575 (9631 28,217 9,472 67,792 11,729 56,063 2,000 Funds carried forward 12 48,010 27,254 2,000 77,264 67,792 11
an GORTIN CONGREGATION OF THE PRESBYfERIAN 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 funds 37,575 10,435 28,217 {963) 2,000 67,792 9,472 67,792 11,729 Bank and Cash at end of year 48,010 27,254 2,000 77,264 67,792 Bank & Cash Balances Investments - Note 11 Bank Deposit Accounts Bank Current Accounts Cash in Hand 4,199 73,065 4,195 63,597 77,264 67,792 Other Assets Fixed Assets - Note 10 Church Premises Farmland Fixture5, Equipment & vehicles Investments- Note 11 Gift Aid receivable on donations 748,002 200,000 695,816 200,000 27,668 30,146 975,670 925,962 Liabilities Loans Other Approved by the Kirk Session at a meeting on and signed on its behalf by Dated: Dated: 12
an GORTIN CONGREGATION OF THE PRESBYTERIAN 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 basis. FUNDACCOUNTING 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 (bl 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 2022 Total 2021 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 14,897 308 2,404 75 1,325 659 17,301 383 1,325 3,471 14,539 193 300 2,690 2,812 18,017 4,463 22,480 17,722 13
an GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Income from charitable activities Fee5 from weddings and funerals Fundraising events Membership fees Grants 500 500 500 500 500 500 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 properties Other investment income 72 529 53 82 1,902 125 611 1,902 29 588 1,900 601 2,037 2,638 2,517 14
an GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Insurance claims Other income 241 300 541 69 241 300 541 69 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 FWO envelopes Fundraising events 165 165 256 165 165 256 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 410 106 3,328 4,921 410 106 3,328 4,921 1,964 580 109 3,156 2,956 1,361 1,964 456 456 438 9,221 1,964 11,185 8,600 15
an GORTIN 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 Sound system Jubilee afternoon event 2,518 2,518 1,960 859 223 1,960 859 2,819 2,518 5,337 223 10. FIXED ASSETS The congregation owns the Church premises situated at 73 Main Street, Gortin, Co Tyrone and the associated fixtures, fittings, plant and machinery. These have an insurance value of £748,002. The congregation also owns a church farm consisting of approximately 29.5 acres in the townland of Dunbunraver and Rylands, Gortin, Co Tyrone. The trustees estimate a market value of £200,000 for these lands. 11. INVESTMENTS The congregation has the following investments which are shown at market valuation. 2022 2021 General Investment Fund Property Other investments 27,668 30,146 27,668 30,146 16
an GORTIN 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/ Transfer {Deficit) Balance at end Unrestricted Funds General Fund Dorothy Walsh & Manse Stipend related bequests 37,005 196 374 18,855 12,205 6,650 4,155 47,810 200 (3741 37,575 18,859 12,205 6,654 3,781 48,010 Restricted Funds Stipend related bequests Property/Building Fund Congregational Missions & Charities Fund Church Farm Fund Manse Investment Church Ladies Other Donations 82 49 2,838 82 49 874 {82} 874 1874) 22,289 23,212 1,964 3,796 2,000 132 1,906 2,518 (6121 {1,4251 1,759 2,000 132 151 2,425 2,425 12,2741 28,217 7,300 4,482 2,818 (3,7811 27,254 Endowment Funds Dorothy Walsh Bequest 2,000 2,000 2,000 2,000 Total 67,792 26,159 16,687 9,472 77,264 17