an GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC105629)
an GORTIN 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 2023 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 {NIC1056291 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Jonathan Boyd {appointed l January 2024) Rev Jonathan Cowan (resigned 31 December 20231 Adrian Thomas Adams Malcolm McKeown PRINCIPAL OFFICE BEARERS Convenor in charge of Vacancy Clerk of Session Treasurer Rev Jonathan Boyd 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 Mcconnell & Fyffe The Old Rectory 21 Church Street Omagh BT78 IDG
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 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-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held 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 ofthe Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk session of the congregation.
an GORTIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General A55embly 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 Assembly consists mainly of the active ministers of each congregation, retired ministers 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 Lord's Supper is normally observed on three 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 normally holds: Sunday School-fortnightly during school term Annual Holiday Bible Club-june each year Presbyterian Women IPWI - Ladies from the congregation meet up for joint PW with Newtownstewart congregation. ACHIEVEMENTSAND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12 noon. Two children were baptised as infants during 2023. As well as our regular services we sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 65 communicant members and 39 families connected with the congregation. The average weekly 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 Icont'd) Mission and outreach At a local level the congregation outreach activities consisted of: In February 2023, a Social Media awareness evening in association with Thrive & Presbyterian Children's Society was held in the church for members of the local community. In May 2023, members ofthe congregation held a very successful Bygones Day in the church premises which raised almost £3,500 for Air Ambulance Nl and Church building fund. In June 2023, a three day Holiday Bible Club in association with West Tyrone Child Evangelism Fellowship was held on the church premises reaching children within the local area. During the month of December 2023, members of the Congregation donated items for the Belfast City Mission Christmas Family Appeal. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, a5SiSt5 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 PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) During 2023 the congregational donations included the following: United Appeal £1,687.59 World Development Appeal £98.87 Earl Haig £56.50 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 2023. Property Minor repairs completed during 2023. 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 PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd} PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meet5 the public benefit requirement by providing benefitto 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 member5, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowingfrom our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission worker5 and Lay Agents who receive benefits as 3 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 thatthe 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 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 year152 in previous year, 20221 donating a total of £17,252 (£17,301 in previous year, 2022) Total Income of the congregation during the year wa5 £31,298, compared to £26,159 in the previou5 year. Total expenditure remained at a similar level as to 2022 (£15,341 in 2023, £16,687 in 2022). 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 doe5 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 liabilitie5. TheTrustees are responsible for keeping adequate accounting records that 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 Ibf 2 62 and signed on its behalf by Dated: Dated: 24 lu L*,
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 2023 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 {Nl) 2008. Follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b} 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 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 6519)Ibl 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 matter5. 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 {Nl} 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 charities preparingtheir financial statements in accordancewith 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} 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. McFarland Arnold & Co Chartered Accountants 8 Main Street Newtownstewart Co Tyrone BT78 4AA Chartered Accountants Dated: /6 /Vk/ aoa4- 10
an GORTIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 19,432 3,275 3,215 22,707 3,215 22,480 500 1,200 1,546 2,630 3,830 1,546 2,638 541 22,178 9,120 31,298 26,159 Sale of Investments Sale of fixed assets Loans Received Total Receipts 22,178 9,120 31,298 26,159 Payments Raising funds Charitable activities Investment costs Other 165 9,655 165 13,291 165 11,185 3,636 1,657 228 1,885 5,337 11,477 3,864 15,341 16,687 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 11,477 3,864 15,341 16,687 Net receipts / (payments) Transfers between funds 10,701 2,442 5,256 {2,442) 15,957 9,472 Net movement in funds Funds brought forward 13,143 48,010 2,814 27,254 15,957 77,264 9,472 67,792 2,000 Funds carried forward 12 61,153 30,068 2,000 93,221 77,264 11
an GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds Deduct non-cash/bank related funds 48,010 13,143 27,254 2,814 2,000 77,264 15,957 67,792 9,472 Bank and Cash at end of year 61,153 30,068 2,000 93,221 77,264 Bank & Cash Balances Investments- Note 11 Bank Deposit Accounts Bank Current Accounts Cash in Hand 24,519 68,702 4,199 73,065 93,221 77,264 Other A55ets Fixed Assets - Note 10 Church Premises Farmland Fixtures, Equipment & vehicles Investments- Note 11 Gift Aid receivable on donations 804,102 200,000 748,002 200,000 30,172 27,668 1,034,274 975,670 Liabi lities Loans Other Approved by the Kirk Session at a meeting on and signed on its behalf by Dated: 15124. 12
an GORTIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS A5 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 (bl revenue donations or Erants 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 bas1S. 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 Endowment Funds Funds Total 2023 Total 2022 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 15,123 958 2,129 56 17,252 1,014 17,301 383 1,325 3,471 3,351 1,090 4,441 19,432 3,275 22,707 22,480 13
an GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Income from charitable activities Fee5 from weddings and funerals Fundraising events Membership fees Grants 2,850 2,850 365 365 500 3,215 3,215 500 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Deposit interest General Investment Fund Rents investment properties Other investment income 690 510 349 79 2,202 1,039 589 2,202 125 611 1,902 1,200 2,630 3,830 2,638 14
an GORTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Insurance claims Other income 1,546 1,546 541 1,546 1,546 541 Payments categorised as follows:_ RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 FWO envelopes Fundraising events 165 165 165 165 165 165 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 573 123 3,668 4,490 300 573 123 3,668 4,490 3,937 410 106 3,328 4,921 1,964 3,637 500 500 456 9,654 3,637 13,291 11,185 15
an GORTIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Investment properties expenses Sound system Other special events 228 228 2,518 1,960 859 1,657 1,657 1,657 228 1,885 5,337 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 £804,102. 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. 2023 2022 General Investment Fund Property Other investments 30,172 27,668 30,172 27,668 16
an GORTIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus/ Transfer {Def icit) Balance at end Unrestricted Funds General Fund Dorothy Walsh & Manse 47,810 200 22,176 11,477 10,699 2,442 60,951 202 48,010 22,178 11,477 10,701 2,442 61,153 Restricted Funds Stipend related bequests Property/Building Fund Congregational Missions & Charities Fund Church Farm Fund Manse Investment Church Ladies Other Donations Harvest Social 79 328 6,125 79 328 2,489 1791 2,292 12,489) 23,212 25,832 3,636 1,759 2,000 132 151 2,221 228 1,993 11,650) 2,102 2,000 134 1151} 1365} 365 365 27,254 9,120 3,864 5,256 12,442) 30,068 Endowment Funds Dorothy Walsh Bequest 2,000 2,000 2,000 2,000 Total 77,264 31,298 15,341 15,957 93,221 17