an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Reglstered Charity in Northern Ireland (NIC105638)
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statement5 for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Cumber Congregation of the Presbyterian Church in Ireland Foreglen Road Brackfield Londonderry BT47 3TP Registered Charity in Northern Ireland {NIC105638) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Mrs Joan Pollock Mr Eric Christie Mr John Pollock Mr Paul Mccorkell Mr Myles Smith Mr Cecil Pollock Mr Samuel Galbraith Mr George Thompson PRINCIPAL OFFICE BEARERS Clerk of Session (Joint) Mr Cecil Pollock Mrs Joan Pollock Mr Alistair Sterritt Treasurer INDEPENDENT EXAMINER Mr Arthur McFarland 10 Cre88 Road Claudy 8T47 4HX BANKERS Danske Bank, PO Box 183, Donegal Square West, 8elfast, 8T1 6JS SOLICITORS lan Mccarter, Babingtons Solicitors, 9 Lirnavady Road, Londonderry, BT47 6JU
Presbyter an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Klrk Sesslon The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governin8 document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Klrk 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 ftjrther 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 Klrk 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 attive duty in the con8regation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least twice in each year or as appropriate, To be chosen for the office of the eldership in the congregation a person must be a voting member and regular attendant on its ordinances. The selection of those proposed to be called to the office can be elther by the con8re8ation or by the Kirk Session, Mernbers 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. Cumber 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 CUMBER 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 wlth all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to condutt its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the artive ministers of each congregation, retired ministers and representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congre8ation is the advancement of reli8i0n. Cumber congregation of the Presbyterlan Church is a con8re8ation 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 playtheir part In fulfilling God's mission to our world. The congregation's mission purposes is by the grace of God, to help people of allages becomefully devoted followers of Jesus Christ. Our vision is, by the groce ol God, to be an inclusive, welcoming community of Christ's people of all oges, which.. is increosingly characterised by lovefor God, and love and concernfor others,. Is committed to the historic Christian gospel os revealed in the Bible,. is relevant to people of this time Gnd place. The congregation oims to live out its Mission and Vision as afomily of God's people by being.. A Covenont Community.. where our relationships are rooted In the promises of God by living faithfully toward him and toward one another An IntergenerationGI Community.. where adults intentionally toke 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 th¢7t belong to us in the gospel to become ble55ingsfor other5 beyond the bounds of our community. As a congregation of the Presbyterian Church in Jreland, we believe thot the Bible is the supreme authority over all we do, Gnd that the Westminster Confession of Faith, along with the Lorger ond Shorter Catechisms set out what we understond the Bible teaches on key matters of Christian foith ond practice.
Presbyter an CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) ACTIVITIES AND OBJECTIVES The congregatlon meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is 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 holds regular bible study meetings and has a wide range of organisations including Sunday School Youth Club Youth Fellowship Junior Bible Club Bowling Club Book Club Presbyterian Women Men's Fellowship Walking Group Rainbows/Brownies/Guides Pampered & Prepared Ladies Meetings Saturday Morning Bible Study Group ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregation normally meets for worship each Sunday at 10.15am. During the week the Bible Study provide5 an opportunity for members to rneet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular services durin8 the year we acknowledged God'5 gift of new life at 2 Sacrament of Baptisms and gave thanks for faithfvl services and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 295 communicant members and 110 families connected with the congre8ation. The average weekly attendance at mornin8 worship is 50. 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 or elders.
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Mission and outreach At a local level the con8regation reaches out to the local communlty through its organisations which are open to all. We support local and international mission organisations, holding regular fundraisers for charity. The congregation supports the United Appeal for Mission whlch is a central fvnd of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denominatlon 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 con8regatlon also contributes to the denorninations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or 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 8uildings, Belfast, in June. Property The building5 have been maintained to a high standard over the last numbers of years with extensive work including painting the interior and railings to the front. This has meant no major works have been required this year.
Presbyter an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Organlsatlons Youth Club meets every Saturday night for a range of activities and also 80 on regulartrips. Approximately 35 chlldren attend. Junior Bible Club meets monthly on Friday evenin8s. We have crafts, games, stories for prlmary school age children. Bowling Club meets every Tuesday night. It competes in the local churches league. There are approximately 20 members. Book Club meets approximately every six weeks. Having read a chosen novel, it is then discussed. There are around 10 member5 meeting in various homes. Presbyterian Women meets monthly and has various speakers and fellowship times. There are around 15 lad ies of all a8es involved. Walking Group meets fortnightly. Members and friends choose a local walk/forest and enjoy a stroll and cup of tea afterwards. There are usually about 15 people involved. Organlsations Rainbows/Brownies/Guides meet weekly in the church bulldin8s. 'Pampered & Prepared, 15 a Sadie5 outreach that meets each week in May or June. It is open to the whole community. There are a range of activities including craft, beautytherapy, heah, cooking and walking. A local speaker addresses the ladies before they have supper. Around 70 ladies attend. Saturday Morning Bible Study Group meet monthly. Ladies come for breakfast and discuss a short Bible Study tO8ether. Volunteers The Trustees wish to acknowledge thelr deep appreciation of those who give freely of theirtime by serving on committees and helping with organisations and other church activities. 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 as set out in the Bible and in the Church's subordinate standards {the Westminster
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 lead5 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 noticeboard5, printed materlal, press advertisement, websltes, and social media or in other way5. 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 flowlng from our purpose is related to Ministers, Missionarie5, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, thls 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 famllies, other individuals that the Presbyterian Church in Ireland is in direct and indirett contact with, the community in which pastoral seniices 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 indivldual members of the public. The Kirk Session has had regard to the Charity Commisslon for Northern Ireland's Public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 80 contributing famiSies during the year 2023 donating a total of £38,596 {£33,979 in previous year, 20221 Total Income of the con8regation during the year was £61,664, compared to £57,554 in the previous year. Total expenditure increased from £38,444 to £50,347,
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparin8 the annual report and the financial statements of the con8re8ation in accordance with applicable law and generally accepted accounting practice. As the con8re8ation'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 statement.of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial positlon. They are also responsible for safeguardin8 the assets of the congregation and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularities. th Approved by the Kirk Session at a meeting on 9 April 2024 and signed on Its behalf by; Mr Cecil Pollock Clerk of Session s Joan Pollock Clerk of Session
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of Cumber Congregation of the Presbyterian Church in Ireland for the year ended 31 December 2023, which are set out on pages 11 to 17. Respectlve responslbllities of charity trustees and examiner A5 the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act {Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charitles Act, followthe procedures laid down in the general Directions given by the Commission under section 6519}Ibl of the Charities Act and state whether particular matters have come to my attention. Basls of independent examlnerfs report I have examlned your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Direttions 8iven by the Charity Commlsslon for Northern Ireland under section 65{91(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the account5 presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations frorn 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 settion 63 of the Charitie5 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 Charitles Art 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 concems in respett of the Matters (11 to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Mr Arthur McFarland FCCA 10 Cregg Road Claudy BT47 4HX 10
an CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITh (Recelpts and Payments Account) For the Year Ended 31 December 2023 Noto Unrestrlctad Restrlcted Endowment Funds Funds Funds Total 2023 Total 2022 Recelpt8 Donations & Legacies Charitable Activities Inveslment Income Other 45.932 7,705 280 698 53,637 280 7,225 522 51,269 240 5,490 555 6,259 522 268 52.713 8,683 268 61,664 57,554 S818 of Investments Sale of Fixed Assets Loans Received Total Recelpts 62,713 8,683 268 61,664 57,554 Paymonts Raising Funds Charitable Activities 462 40,162 462 49,885 528 37,916 8,349 1,374 40,624 1,374 50,347 Purchase of Investments Purchase of Fixed Assets L08n Repayments Total Payments 40,624 8,349 1,374 50,347 38,444 Nel Receipts I (Payments) Transfer Bétween Accounts 12,089 -135 334 135 -1,106 11,317 19,110 Net Movement in Funds Funds Brought Forward 11,954 354,340 469 34,418 -1,106 1,106 11,317 389,884 19.110 370,754 Funds Carried Forward 10 366,294 34,886 401,181 389,864 11
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABIUTIES For the Year Ended 31 December 2023 Unrestrlcted Restrfcted Endowment Funds Funds Funds Total 2023 Total 2022 Funds Reconclllatlon Bank and Cash at Start of Year Net Movement in Funds 354,340 11,954 34,418 469 1.106 389,864 370,754 -1.106 11,317 19,110 Bank and Cash at End of Year 366,294 34,886 401,181 389,864 Bank and Cash Balance8 Bank Current Accounts Bank Deposit Accounts 8uilding Society Account etc Cash in Hand 46,823 36,695 85,000 85,000 269,142 268,015 216 154 401,181 389,864 Other Assets Fixed Assets Investments Gift Aid Receivable on Donations 53,712 8,728 52,295 7,613 62,440 59,641 Llabllltle8 Loans Approved by the Kirk Session at a m88ting on 91h April 2024 and signed on Its behalf by Mr Cecil Pollock Clerk of Session s Joan Pollock Clerk of Session 12
an CUMBER 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 Reports Re8ulations {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 lal income from endowments which is to be expended only on the restritrced purposes intended by the donor and (b) revenue donatlons or grants for a specific congregational attivity 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 congre8ation's general purposes. Designated funds are general funds set aside by the congregation for use in the fvture. DONATIONS AND LEGACIES Unrestrlrted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 38,596 472 60 6.805 5,693 421 445 1,146 44,289 893 505 7,950 40,611 611 2,090 7,957 45,932 7,705 53,637 51,269 13
Presbyter an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE ACTIVITIES Unrestricted Funds Restrlcted Endowment Funds Fund5 Total 2023 Total 2022 Income from charitable activities Fundraising events Membership fees 280 280 240 280 240 240 INVESTMENT INCOME Unrestricted Funds Restrlcted Endowment Funds Funds Tota I 2023 Tota I 2022 Investment interest Bank Interest 6,048 211 692 268 7.008 217 5,378 112 6,259 698 268 7,225 5,490 14
Presbyter an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER INCOME Unrestricted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 Insurance claims Other income 522 522 555 522 522 555 RAISING FUNDS Unrestrlcted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 FWO envelopes Fundraising events 462 462 528 462 462 528 CHARITABLE ACTIVITIES Unrestrlcted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 General Assembly Assessment5 Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 3,617 496 3,617 496 4,055 525 802 23,084 9,450 35,849 200 1,778 6,570 37,627 8, 144 1,374 40,162 8,349 1,374 49,885 37,916 15
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2023 FIXED ASSETS The congregation owns the Church premises situated at Brackfield, Londonderry and a half share of a manse at 342 Glenshane Road, Claudy, 8T47 4HP for the minister and the associated fixtures, fittings, plant and machinery. The premises, contents and church organ have an insurance value of £2,139,026. INVESTMENT5 The congregation has the following investrnents. Amounts are shown at market valuation. 2023 2022 Permanent endowment funds 53,712 52,295 52,295 52,295 16
an CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNT5 (cont'd) 31 December 2023 10. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Fund Investment Fund 21,326 333,014 51,586 1,127 40,624 10,962 1,127 -135 32,152 334,141 354,340 52,715 40,624 12,089 -135 366,293 Restrlcted Funds Repair Fund Investment Fund - Repair Missions & Charities Presbyterian Women Sunday School Bowling Club 10,798 20,000 1,856 1,374 481 11,279 20,000 5,545 486 511 285 5,830 631 443 70 -285 -145 68 215 285 280 2,584 757 135 2,651 822 -150 34,419 8,683 8,349 334 135 34,887 Endowment Funds Beque5t5 1,106 1,374 -1,106 Total 389,864 60,536 50,347 11,317 401,181 17