Presbyter an CARLISLE ROAD 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 {NIC105634)
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 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS 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 Mrvictorwray Mrs Carol Neely Mr Trevor Galbraith Mr Derek Moore Mr David Mccarter PRINCIPAL OFFICE BEARERS (At date of this report) Minister Clerk of Session Treasurer Rev Ross Kernohan Mr Trevor Galbraith Mr Stewart Ramsey
an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) INDEPENDENT EXAMINER Owen McLaughlin Chartered Accountant 300 Seacoast Road Limavady Co. Londonderry BT49 OJY BANKERS Ulster Bank Da Vinci Complex Londonderry BT48 8JB Cambridge & Counties Bank Charnwood Court 5B New Walk Leicester LEI 6TE Hampshire Trust Bank PO Box 74003 London EC2P 2QR SOUCITORS A D Mcclay & Co l Limavady Road Londonderry BT47 6JU
an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) 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 fund5 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 congregation5. 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 at least twice a year. During 2023 Kirk Session met 13 times. 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. 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.
an CARLISLE ROAD 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 dea ling 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 con515ts 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. Carlisle Road 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 member5 to play their part in fulfilling God's mission to ourworld. The congregation's mission purpose5 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 blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.
an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) ACTIVITIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords 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'5 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 Holiday Bible Club 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 scripture5 and for a time of prayer. We partnered with EbrinEton Presbyterian Church once a month for café church, taklng it turn about to host. As well as our regular services during the year there was I marriage service this year. The minister conducted 8 funeral seniices and brought comfort to those who had been bereaved during the year. At 31 December 2023 there were 305 communicant members and 183 families connected with the congregation. The average weekly attendance at morning worship 15 80. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister and elders. A monthly news bulletin containing details of future events is distributed.
an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Mission and outreach 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 rnission 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, as51Sts with the running cost5 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 Tearfund Royal British Legion Outreach Workers Various Missionaries The Presbyterian Women provide support for forei8n 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 times 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, Foyle Haven and Foyle Valley Hostels to help support and encourage those with addiction. This involved gifts at Christmas 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. 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 PRESBYTERIAN 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 A55embly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June 2023 Property The Church Property Sub-committee regularly reviews the fabric of its suite of buildings and brings 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 £6060 on renovating the kitchen and the purchase of appliances. A CCTV Security System was installed at a cost of £1960. Organisations 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. Presbyterian Women {PW). Open to all ladies of the congregation and meet bi-weekly from October to March with an average membership of 16. They enjoy a wide variety of topics of events and talks. Girls, Brigade IGB). Meet weekly (except summer months) with a membership of 22. Girls are tsught 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 14. The Choir leads the praise every Sunday and provide5 special music for Harvest, Christmas and Easter. 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 Schoo15 of Music and also for General and Local Government Elections. Volunteers The Tru5tee5 Wlsh 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 Committee as they administer our funds and care for our property to keep it fit for purpose.
an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conYd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its member5 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 a5 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 notice boards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organi5ations, charities and individual member5 of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's main source of income 15 members, contributions through the Weekly Freewill Offering. There were 143 contributors during the year (150 in previous year, 20221 donating a total of £48,671 {£43,926 in previous year, 2022) Total Income of the congregation during the year was £94,284 compared to £75,520 in the previous year. Total expenditure fell from £109,092 to £107,566. srATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250,000, the Trustee5 have elected under Section 6413) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets a nd l ia bi lities. The Trustees are responsible for keeping adequate accounting record5 that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time Its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved b the Kirk Session at a meeting on 9 June 2024 and signed on its behalf by Rev Ross Kernohan Minister rTrevor Galbraith erk of Session 9 June 2024 9 June 2024 10
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of Carlisle Road Presbyterian Church for the year ended 31 December 2023, which are set out on pages 12 to 18. Respective responsibilities of charity trustees and examiner As the charit5 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 Act follow the procedures laid down in the general Directions given by the Commission under Section 65(9)Ib) of the Charities Act state whether particular matters have come to my attention. Basis of Independent examlnerfs 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 65(9){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 accounting 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 (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require d awing to your attention. Owen McLaughlin Chartered Accountant 300 Seacoast Road Limavady BT49 OJY 10 June 2024 li
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELANrJ STATEMENT OF FINANCIAL AcllviTY (Receipts and Payments Account) For the Year Ended 31 December 2023 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Receipts Donations and Legacies Charitable Activities Other Trading Activitie5 Investment Income Other 58,465 725 618 1,556 1,271 19,582 10,373 78,047 11,098 618 3,250 1,271 66,829 4,486 602 2,696 907 1.694 62,635 Sale of Investments Sale of Fixed Assets Loans Received 31,649 94,284 75,520 Total Receipts 62,635 31,649 94,284 75.520 Payments Raising Funds Charitable Activities Earmarked Interest 821 80,957 821 97,213 1,492 770 93,480 1,459 16,256 1,492 81,778 Purchase of Investments Purchase of Fixed Assets Loan Repayments 17,748 99,526 95,709 8,040 8.040 13,383 Total Payments 81,778 25,788 107,566 109,092 Net Receipts / {Payments) Transfers Between Funds (19,143} {610) 5,861 610 {13,282) {33,572} Net Movement in Funds Funds Brought Forward (19,753) 73,224 6,471 9,098 113,282) (33,572) 82,322 115,894 Funds Carried Forward 11 53,471 15,569 69,040 82,322 12
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Note Unrestrirted Funds Restrlcted Endowment Funds Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation Bank & Cash at Start of Year Net Movement in Funds 73,224 {19,753} 9,098 6,471 82,322 115,894 {13,282) (33,572) Bank and Cash at End of Year 53,471 15,569 69,040 82,322 Bank & Cash Balan5 Current Accounts Deposit Accounts Cash in Hand 42,541 26,178 321 54,929 26,178 1,215 69,040 82,322 Other Assets Fixed Assets Investments 10 Gift Aid Receivable on Donations 162,685 9,087 162,685 8,269 171,772 170,954 Liabilitles Loans Approved b the Kirk Session at a meeting on 9 June 2024 and signed on its behalf by Rev Ross Kernohan Minister Mr evor Galbraith erk of Session 9 June 2024 9 June 2024 13
an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 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 Report5) 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 {b) 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 fund5 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 Unrestrirted Funds Restricted Funds Endowment Funds Totsl 2023 Total 2022 Recorded Giving L005e Collections Donations & Gifts In Memoriam In Lieu of Flowers GiftAid Legacies & Bequest 48,671 935 400 390 10,465 2,415 948 950 3,605 1,199 59,136 3.350 1,348 1,340 3,605 8,268 1,000 51,651 3,418 400 370 1,555 9,435 7,069 1,000 58,465 19,582 78,047 66,829 14
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Income from Charitable Activities Fundraising Events Grants 125 600 1,873 8,500 1,998 9,100 1.686 2,800 725 10,373 11,098 4,486 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Letting of Premises 618 618 602 618 618 602 INVESTMENT INCOME Unrestricted Funds Restrlcted Endowment Funds Funds Totsi 2023 Total 2022 Investment Interest Bank Interest 954 602 1,689 2,643 607 2,587 109 1,556 1,694 3,250 2,696 15
Presbyter an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2023 6. OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Totsl 2023 Total 2022 Periodicals & Calendar5 Share of Pulpit Supply Fees Share of Manse Expenses Refund Pulpit Supply Fees 628 240 261 142 628 240 261 142 538 249 120 1,271 1,271 907 RAISING FUNDS Unrestrlrted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 FWO Envelopes Fundraising Events 766 55 766 55 598 172 821 821 770 8. CHARITABLE AcfiviTIES Unrestricted Funds Restrirted Funds Endowment Funds Total 2023 Totsl 2022 General Assembly Assessments Presbytery Fees Ministry & Support Staff Costs Congregational Running Expenses Donations to Missions & Charitie5 Grants Returned Governance Costs 12,262 708 46,874 21,113 12,262 708 46,874 26,321 10,957 91 11,878 701 44,353 23,486 12,679 383 5,208 10,957 91 80,957 16,256 97,213 93,480 16
an CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2023 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 £6,531,116. 10. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 Permanent Endowments Bank Deposit Accounts Fixed Term Accounts 162,685 162,685 162,685 162,685 17
an CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2023 11. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General 73,224 62,635 81,778 119,1431 {610} 53.471 73,224 62,635 81,778 (19,143) {610} 53,471 Restrirted Funds Repair & Maintenance Mission & Charities Investment Interest Presbyterian Women Sabbath School Choir Gir15' Brigade Children's Church Mid Week Bible Study Craft & Chatter Group 1,191 451 14,572 9,765 1,492 1,970 63 60 2,611 8,040 10,597 1,492 2,041 832 66 2,232 6,532 (832) 500 1,000 8,223 619 906 40 433 4,670 920 192 295 {71) (769) (6} 379 835 191 427 4,659 920 {390} (9201 463 653 361 127 102 526 294 321 1500) 9,098 31,649 25,788 5,861 610 15,569 Total 82,322 94,284 107,566 (13,282) 69,040 18