Presbyter an CARLISLE ROAD 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 {NIC105634)
Presbyter an CARLISLE ROAD 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 DEfAILS Carlisle Road Congregation of the Presbyterian Church in Ireland Carlisle Road Londonderry BT48 6JP Registered Charity in Northern Ireland {NIC105634) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Ross Kernohan Mrs Shirley Hunter Mrs Anne Burke Mr Stewart Ramsey Mr Samuel Stevenson Mrs Elizabeth Adair Mr Victor Wray Mr5 Vivienne Hawthorne (Resigned 31112120221 Mr Trevor Galbraith Mr Derek Moore Mr David Mccarter Mrs Carol Neely {Appointed 23/10/2022) PRINCIPAL OFFICE BEARERS (At date of this report) Minister Clerk of Session Treasurer Rev Ross Kernohan Mr Trevor Galbraith Mr Stewart Ramsey
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) INDEPENDENT EXAMINER Owen McLaughlin Chartered Accountant 300 Seacoast Road Limavady Co. Londonderry BT49 OJY BANKERS U15ter Bank Da Vinci Complex Londonderry BT48 8JB Cambrldge & Counties Bank Charnwood Court 5B New Walk Leicester LEI 6TE Hampshire Trust Bank PO Box 74003 London EC2P 2QR SOLiaTORS A D Mcclay & Co l Limavady Road Londonderry BT47 6JU
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) STRucfuREAND MANAGEMENT The Kirk Session The charity trustees of the congregation are the member5 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 Congregation31 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 prop05e, 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 at least twice a year. During 2022 Kirk Session met 11 times, l of these were held using Zoom Online Meeting" technology. 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 re5pon5ibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregation5 assigned to it by the General Assembly of the Presbyterian Church in Ireland. Carlisle Road congregation of the Presbyterian Church has been assigned to the Derry and Donegal 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) 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 bu5ines5. At the end of bu5ine55 it 15 di5501ved. The membership of the General Assembly consists mainly of the active minister5 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. Carlisle Road congregation of the Presbyterian Church 15 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 purposes is to serve Christ in the church, in the community, and in the world by equipping Christians to worship God, extend his kingdom and show Jesus through friendship which.. 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 intentionally take 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 blessing5 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 practlce.
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd} ACTIVITIES AND OBJEcfivES The congregation meet5 for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord5 Supper is normally 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 normally holds regular Mid-week Bible Study and Prayer meetings and has a wide range of organisations including Sabbath School Bible Class Girls, Brigade Crèche Children's Church Presbyterian Women Choir Practices Craft & Chatter Group ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 11.30 am. During the week the Mid-week Bible Study and Prayer meetings provide an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. We partnered with Ebrington Presbyterian Church once a month for café church, taking it turn about to host. As well as our regular services during the year we acknowledged God's gift of new life at 4 Sacrament of Baptism. There were no marriage services this year. The minister conducted 4 funeral services and brought comfort to those who had been bereaved during the year. At 31 December 2022 there were 309 communicant member5 and 190 families connected with the congregation. In normal circumstances, the average weekly attendance at morning worship is 80.
an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) Pastoral care Members of the congregation who are unable to attend church due to sickne55 or age are visited on a regular basis by the minister and elders. A monthly new5 bulletin containing details of future events is distributed. Mission and outreach The congregation supports the United Appeal for Mi55ion 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 provide5 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, a5SlSts with the running costs of Union Theological College, the Church's training college for ministry students, and financially support5 congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to Tear Fund Royal British Legion Scripture Union Moderator's Annual Appeal Leprosy Mission Outreach Workers Various Missionaries The Presbyterian Women provide support for foreign and other missions. The Girls, Brigade hold an annual collection for The Presbyterian Children's Society. The congregation supports the Samaritan's Purse shoebox appeal. This involves filling wrapped shoe boxes with small gifts of toys, sweets, toiletries etc. which are then transported to disadvantaged children in Eastern Europe. During Holy Week mid-day services were held in the church and tea and refreshments were served afterwards in the church hall and many visitors took the opportunity to avail of these services. Several time5 during the year appeals were made for support for the Pantry Project a local interdenominational food bank. We have continued to build a relationship with Damien House and Foyle Valley H05tels to help support and encourage those with addiction. This involved gifts at Chri5tma5 and Easter, hosting a carol service and other activities as and when the need arose. The congregation have employed a Youth and Outreach Worker, who goes into the Fountain Primary School to help with RE lessons and assemblies. Door to door outreach was carried out in the Fountain housing estate and surrounding streets and a drop in café was held in the church hall.
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) Misslon and outreach (cont'd) The church Is registered with Onus as a safe space. We have sought to build a working relationship with the Derry and Strabane Council and the Heritage Vantage Group. The congregation maintains a web presence.
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) Presbytery 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. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June 2022 Property The Church Property Sub-committee regularly reviews the fabric of its 5Uite of buildings and brinBs recommendations to the Church Committee for work required to the premise5. The church undertakes preventative maintenance and repairs any damaged property or equipment on a timely basis. During the year the church expended £13383 on installing Fire Alarm and Emergency Lighting Systems in the Halls, Piano for Church, Audiovisual Equipment and a Fireproof Filing Cabinet. £2824 wa5 expended on general repairs and maintenance. Organisatlons The trustees are proud to support the following list of organisations which under normal circumstances meet on a regular basis. Sabbath School and Bible Class. Total enrolment was 20 children with a total staff of 8. Children's Church meets each Sunday during the second half of the morning service. Attendance can vary substantially from week to week but a fair average would be 12115. The children enjoy singing choruses, quizzes, bible stories and memory verses. Presbyterian Women (PW}. Open to all ladies of the congregation and meet bi-weekly from October to March with an average membership of 18. They enjoy a wide variety of topics of events and talks. Gir15' Brigade (GB). Meet weekly {except summer months) with a membership of 18. Girls are taught scripture lessons and enjoy many physical activities and hold an annual parents evening and display. Church Choir. Practices are held weekly from September to April with a membership of 12. The Choir lead5 the praise every Sunday and provides special music for Harvest, Christmas and Easter.
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Use of Halls. Apart from church organisations the halls are used for community music examinations under the auspices of the Associated Board of the Royal Schools of Music and also for General and Local Government Elections. Volunteers The Trustee5 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. Thanks and appreciation must also go to our Congregational Comrnittee as they administer our funds and care for our property to keep it fit for purpose. 10
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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 Jesu5 Christ through the advancement of religion, The direct benefits which flow from the purp05e5 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 a nd bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are orga nised and delivered centrally. Local del ivery is facilitated by central resources in almost all cases. Public access is made known through the use of notice boards, printed material, press advertisement, websites, and Social medla 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 Minister5, 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 i ndividuals that the Presbyterian Church i n I rela nd is i n d irect 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
Presbyter an CARLISLE ROAD 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 150 contributors during the year {150 in previous year, 2021) donating a total of £43,926 (£51,132 in previous year, 20211 Total Income of the congregation during the year was £75,520 compared to £82,091 in the previous year. Total expenditure increased from £104,899 to £109,092. srATEMENT OF TRUSTEE RESPONSIBILITIES The Trustee5 are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250,000, the Trustees have elected under Section 64{3) of the Charities Act (Northern Ireland} 2008 to prepare a receipts and payment account and a statement of assets and lia bi litles. 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. Approve the Kirk Session at a meeting on 4 June 2023 and signed on its behalf by Rev Ross Kernohan Minister Trevor Galbraith Clerk of Se55ion 4 June 2023 4 June 2023 12
an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of Carlisle Road Presbyterian Church for the year ended 31 December 2022, which are set out on page5 14 to 20. Respective responsibilities of charity trustees and examiner As the charitVs trustees you are responsible for the preparation of the account5 in accordance with the Charities Act (Northern Ireland} 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Att follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act stste whether particular matters have come to my attention. Basis of independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me 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 accountin8 records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information nEeded for a proper understanding of the accounts to be reached. Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters {1) to {4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matter5 atre uire drawing to your attention. Owen McLaughlin Chartered Accountant 300 Seacoast Road Limavady BT49 OJY 7June 2023 13
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND srATEMENT OF FINANCIAL AcfiviTY (Recelpts and Payments Account) For the Year Ended 31 December 2022 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Receipts Donations and Legacies Charitable Activitie5 Other Trading Activities Investment Income Other 52,771 14,058 4,486 66,829 4,486 602 2,696 907 76,468 1,200 210 3,938 275 602 1,041 907 1.655 55,321 20,199 75,520 82,091 Sale of Investments Sale of Fixed Assets Loans Received Total Receipts 55,321 20,199 75,520 82,091 Payments Raising Funds Charitable Activities Earmarked Interest 770 77,208 770 93,480 1,459 717 101,218 2,131 16,272 1,459 77,978 17,731 95,709 104,066 Purchase of Investments Purchase of Fixed Assets Loan Repayments 13,383 13,383 833 Total Payments 77,978 31,114 109,092 104,899 Net Receipts / (Payments) Transfers Between Funds (22,657) 1830} (10,915} 830 {33,572) {22,808) Net Movement in Funds Funds Brought Forward (23,487) 96,711 110,085) 19,183 (33,572) (22,808) 115,894 138,702 Funds Carried Forward 11 73,224 9,098 82,322 115,894 14
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND UABILITIES As at 31 December 2022 Note Unrestricted Funds Restrirted Endowment Funds Funds Totsl Funds 2022 Total Funds 2021 Funds Reconciliation Bank & Cash at Start of Year Net Movement in Fund5 96,711 (23,487) 19,183 {10,085) 115,894 138,702 (33,572) 122,8081 Bank and Cash at End of Year 73,224 9,098 82,322 115,894 Bank & Cash Balances Current Accounts Deposit Accounts Cash in Hand 54,929 26,178 1,215 88,768 26,178 948 82,322 115,894 Other Assets Fixed Assets Investments 10 Gift Aid Receivable on Donations 162,685 8,269 162,685 9.435 170,954 172,120 Llabilities Loans Approve the Kirk Session at a meeting on 4 June 2023 and si ed on its behalf by Rev Ross Kernohan Minister r Trevor Galbraith Clerk of Session 4 June 2023 4June 2023 15
an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL 5fATEMENTS As the total income of the congregation is le55 than £250,000 the congregation have elected in accordance with the provisions in The Charitie5 (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare it5 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 15 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 {al income from endowments which is to be expended only on the restricted purposes intended by the donor and Ib) 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 Fund5 Endowment Fund5 Total 2022 Total 2021 Recorded Giving L005e Collections Donations & Gifts In Memoriam In Lieu of Flowers Gift Aid Legacie5 & Bequest 43,926 668 loo 370 7,725 2,750 300 51,651 3,418 400 370 1,555 9,435 61,496 2,277 960 1,405 590 7,740 2,000 1,555 1,728 7707 52,771 14,058 66,829 76,468 16
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 CHARITABLE ACTIVITIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Income from Charitable Activities Fundraising Events Grants 1,686 2,800 1,686 2,800 1,200 4,486 4,486 1,200 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Totsl 2022 Total 2021 Letting of Premises 602 602 210 602 602 210 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Investment Interest Bank Interest 934 107 1.653 2,587 109 3,777 161 1,041 1,655 2.696 3,938 17
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 6. OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Periodicals & Calendars Share of Manse Expense5 Refund Pulpit Supply Fees 538 249 120 538 249 120 28 247 907 907 275 7. RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 FWO Envelopes Fundraising Events 598 172 598 172 627 90 770 770 717 8. CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Totsl 2021 General Assembly A55es5ments Presbytery Fees Ministry & Support Staff Costs Congregational Running Expenses Donations to Missions & Charities Grants Returned Governance Costs 11,878 701 44,353 20,276 11,878 701 44,353 23,486 12,679 383 12.771 701 43,633 27,797 14,728 588 3,210 12,679 383 77,208 16,272 93,480 101,218 18
Presbyter an CARUSLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 9. FIXED ASSETS The congregation owns the church premises situated at Carlisle Road Londonderry and a manse at Limavady Road Londonderry for the minister and the associated fixtures, fittings and equipment. These have an insurance value of £6,147,908. 10. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 Permanent Endowments Bank Deposit Accounts Fixed Term Accounts 162,685 162,685 162,685 189,010 19
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 11. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General 96,711 55,321 77,978 {22,657) (830) 73,224 96,711 55,321 77,978 (22,657} (8301 73,224 Restritted Funds Repair & Maintenance Mission & Charities Investment Interest Presbyterian Women Sabbath School Catering Committee Choir Gir15' Brigade Children's Church Mid Week Bible Study Craft & Chatter Group 5,363 502 4,218 9,663 1,459 1,173 257 13,383 10,844 1,459 1,780 1.319 (9,165) (1,181) 4,993 1,130 1,191 451 1,513 902 4,991 374 4,618 920 {607) (1,062) 906 40 200 (4993} 59 2,660 59 552 433 4,670 920 192 295 2,108 (500) 413 295 221 192 295 19,183 20,199 31,114 {10,915} 830 9,098 Total 115,894 75,520 109,092 (33,572) 82,322 20