an CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charlty In Northern Ireland {NIC105638)
an CUMBER CONGREGATION OF THE PRES8YTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present thelrAnnual Report and Financial Statements forthe year ended 310ecember 2024 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 Brackfleld Londonderry BT47 3TP Re8iStered Charity in Northern Ireland (NIC105638) CHARITY TRUSTEES The Charity Trustees who served durlns the year or who were trustees at the date of this report were Mrs Joan Pollock Mr Erlc Christie Mr John Pollock Mr Paul Mccorkell IResi8ned 9 Nov 2024} Mr Myles Smith Mr Cecil Pollock Mr Samuel Galbraith Mr George Thompson Rev Ross Kernohan th PRINCIPAL OFFICE BEARERS Convenor Clerk of Session (Jointl Rev Ross Kernohan Mr Cecil Pollock Mrs Joan Pollock Mr Alistair Sterritt Treasurer INDEPENDENT EXAMINER Mr Arthur MGFarland 10 Cregg Road Claudy BT47 4HX BANKERS Danske Bank, PO Box 183, Donegal Square West, Belfast, BTI 6JS SOLICITORS Babin8tons Solicitors, 9 Limavady Road, Londonderry, BT47 6JU
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) STRUCTURE AND MANAGEMENT The Klrk Sesslon The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's 8overnin8 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 splrFtual interest of the congregation and of persons not connected wlth any congregatlon who are within its bounds. It ensures pastoral care is in plaGe in the con8regatlon and seeks to further the contribution of the Church to Christian witness and servlce In the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including adminlsterlng all funds and property belonglng to the con8re8ation. 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 castlng vote. Stated meetings of the Klrk sesslon are held at least twlce in each year or as appropriate, To be chosen for the office of the eldership in the con8regation a person must be a voting member and a re8ular 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 responsiblllty 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 congregation5 assigned to it by the General Assembly, mlnisters who have retlred from actlve duty and an elder appointed by the Kirk Session of the congregation.
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convdl 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 le8islatlve, 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 condutt its business. At the end of business it Is dissolved. The membership of the General Assembly conslsts malnly of the actlve ministers of each congregation, retired ministers and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charltable purpose of the congregation is the advancement of religion. Cumber con8re8ation 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 Scrlptures, and exists to love and honour God through fatth in His Son and by the power of HIS Spirit, and to enable her members to play their part in fulfilling God's misslon to our world. The congregation's mission purposes is by the grace of God, to help people of all ages becomefully devoted followers of Jesus Christ. Our vision is by the grace of God, to be on inclusive, welcoming community of Christ's people of oll ages, which.. is increasingly characterised by love for God, and love ond concernfor others,. is committed to the hlstoric Christion gospel as revealed in the Bible,. is relevant to people of this tlme and place. The congregation oims to live out its Mission and Vision as ofamily of God's people by belng.. A Covenant Community.. where our relationships are rooted In the promlses of God by livlngfalthfully toward hlm and toword one onother An Intergeneratlonal Community.. where odults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outword looklno Communlty.. wherÈ WÈ wont the bltsslngs of God rhut belong to us In the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterion Church in Ireland, we believe that the Bible is the supreme outhorlty 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 proctlce.
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) ACTIVITIES AND OBJECTIVES The con8re8ation 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 meetin8s and has a wide range of organisations including Sunday School Youth Club Youth Fellowship Junior Bible Club Bowling Club Book Club Presbyterlan Women Men's Fellowshlp Walking Group Rainbows/Brownies/Guides Pampered & Prepared Ladies Meetings Saturday Mornlng Blble 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 provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular services durlng the year we acknowledged God's gift of new life at 2 Sacrament of Baptisrns and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2024 there were 295 communlcant members and 110 families connected with the congregation. The average weekly attendance at morning worship is So. 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) Mlsslon and outreach At a local level the con8re8ation reaches out to the local community through its organisations which are open to all. We support local and international mlssion organlsatlons, holding regular fundraisers for charity. The congregatlon supports the Unlted Appeal for Mlsslon whlch Is a central fund of the Presbyterlan Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mlsslon and outreach on a denominational basis beyond what the con8re8ation 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 churth plantin& provides grant support forthe upkeep of church premises, assist with the running costs of Union Theological Colle8e, the Church's training college for mlnlstry 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, Sunday School project and any other speclal appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minlster and / or one of the elders, This provides an important link between the con8re8ations 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 Buildin8s, Belfast, in June. Property The buildin8s have been maintained to a high standard over the last numbers of years wlth extenslve work including painting the interior and railin8S to the front. This has meant no major works have been required this year.
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Or8anisatlons Youth Club meèts every Saturday nl8ht for a range of actlvltles and also go on regular trlps. Approxlmately 35 children attend. Junior Bible Club meets monthly on Friday evenlngs. We have crafts, games, stories for primary school age chlldren. Bowlin8 Club meets every Tuesday night. It competes In the local churches league. There are approxlmately 20 members. Book Club rneets approximately every six weeks. Having read a chosen novel, it is then dlscussed. There are around 10 members meeting in various homes. Presbyterian Women meets monthly and has various speakers and fellowship times. There are around 15 ladies of all ages i nvolved. Walking Group meets fortnlghtly. Members and frlends choose a local walk/forest and enjoy a stroll and a cup of tea afterwards, There are usually about 15 people involved. Or8anlsatlons Rainbows/Brownie5/Guides meet weekly In the church buildings. 'Pampered & Prepared, is a ladie5 outreach that meets each week in May or June. It is open to the whole community. There are a range of activities Includlng craft, beautytherapy, health, cooking and walklng. A local speaker addresses the ladies before they have supper. Around 70 ladies attend. Saturday Morning Bible Study Group meet rnonthly. Ladies come for breakfast and dlscuss a short Blble Study together. Volunteers The Trustees wish to acknowledgetheirdeep appreclation of those who give freely of theirtime by sep4ing on committees and helping with or8anisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland Meets the publlc benefit requirement by provldin8 benefit to 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 8alning 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 (convd) Confession of Faith and the Shorter and Larger Catechisms) leading to splrltual and moral development and opportunlties for response to 8lble teaching. In turn, this framework leads to practical expressions of Chrlstian 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 con8regations and their members, or are facilitated through presbyteries or are organised and dellvered 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 soclal media or In other ways. The benefits are demonstrated through regular evaluation of the servlces 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, Irlsh Mlssion 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 Presbyterlan Church in Ireland is in direct and indirert contact with, the community in which pastoral services are provided and other communities throu8hout Northern Ireland, the Republic of Ireland, and worldwide whlch benefit from our en8a8ement with and support for both Christian and other secular or8anisations, charities and individual members of the public. The Klrk Session has had regard to the Charity Commission 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 Qfferln8, There were 78 Éontributin8 families durin8 tho yoar 2024 donatin8 a total of £39,2411£38,596 In previous year, 2023) Total Income of the congre8ation duringthe year was £69,512, compared to £61,664 in the previous year. Total expendlture Increased from £50,347 to £55,440,
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparin8 the annual report and the financial statements of the consregation in accordance with applicable law and generally accepted accounting practice, As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64{3) of the Charltles Act {Northern Ireland) 2008 to prepare a recelpts and payment account and a statement of assets and liabilities. The Trustees are responslble for keeping adequate accountlng records that are sufficient to show and explaln the congregation's transactions and disclose with reasonable accuraoi at any tlme Its financlal posltion. They are also responslble for safeguardlng the assets of the congregation and hence for takin8 reasonable steps for the prevention and detection of fraud and other irregularltles. Approved by the Kirk Session at a meeting on 1st May 2025 and signed on its behalf by; Rev Ross Kernohan Convenor Mr Cecll Pollock Glork of Session
Presbyte 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 DècefnbÈr 2024, whlch arè set out on pages 11 to 17. Respectlve responslbllltles of charlty trustees and examlner As the charity's trustees you are responsible for the preparation of the accounts In accordance wlth the Charities Act {Northern Ireland) 2008, It is my responsibility to: examine the accounts under section 65 of the Charities Act, followthe procedures laid down in the general Directions 8iven by the Commission under settion 65{9)(b) of the Charities Att and State whether particular matters have come to my attention. B"asls of Independent examlner's report I have examined your charity accounts as requlred under section 65 of the Charlties Act and my examlnatlon was carrled out In accordance wlth the general Direttions glven by the Charity Commlsslon for Northern Ireland under sectlon 65(9)(b) of the Charitles 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 rnatters 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 actord with those accountin8 records 3. That the accounts do not comply wlth the accountlng requirements of the Charltles Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's 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 drawing to your attention. Mr Arthur McFarland FCCA 10 Cregg Road Claudv BT47 4HX 10
an CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Recolpts and Payn*nt8 Account) For tho Year Ended 31 Decembor 2024 Note Unre8trlctsd Restrfcted Endowment Funds Fund8 Funds Total 2024 Total 2023 Recelpts Donations & Legacies Charitable Activities Invesiment Incx)me Olher 47,499 7,692 300 1,058 55,191 300 13,166 855 53,637 280 7,225 522 11,403 855 705 59,757 9,050 705 69,512 61,664 Sale of Investments Sale of Fixed Assets Loan8 Received Total Recelpts 59,757 9,050 705 69,512 61,664 Payment8 Raising Funds Charitable Activities 485 45,259 485 54,955 9,6 49,885 45,744 9,8 55,440 50,347 PurcMa$è 01 Invèsitnèmts Purchase of Flxed Assets Loan Repayments Total Payments 45,744 9.696 55,440 50,347 Net Receipts I (Payments) Transfer Between Accounts 14,013 -126 7 126 705 14.072 11,317 Net Movement in Funds Funds Broughl Forward 13,887 366,294 -521 705 14.072 401,181 11,317 389,864 Funds Carried Forward 10 380,181 34,366 705 415,253 401,181 11
Presbyter an CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABIUTIES For the Year Ended 31 D•c•mbor 2024 Unrestrfcted Re8trtcted Endowment Funds Funds Funds Total 2024 Total 2023 Funds Reconclllatlon Bank and Cash at Start of Year Net Movement in Funds 366,294 34,886 13,887 -521 401,181 389,864 14,072 11,317 705 Bank and Cash at End of Year 380.181 34,368 705 415,253 401,181 Bank and Cash Balances Bank Current Accounts Bank Deposit Accounts Buildlng Society Account etc Cash in Hand 23,218 46,823 85,000 85,000 306,931 269,142 103 216 415,253 401,181 Other As80ts Fixed Assets Investments Glft Ald Receivable on Donations 53,712 8,463 53,712 8,728 62,175 62,440 Llabllltles Loans Approved by the Kirk Sessiqn at a meeting on 1•1 May 2025 and slgned on its behalf by Rev Ross Kernohan Convenor Mr Ceal Pollod( Clerk of Session 12
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 310ecembor 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total Income of the congregation is less than £250,000 the con8regation 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 elther permanently or at the congregation's dlscretion; the income derived from the endowment is to be used either as restricted or unrestrirted income funds dependin8 upon the purpose for which the endowment was established in the first place. Restrlcted funds comprise {a} income from endowments whlch Is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregatlonal activity intended by the donor. Where these funds have unspent balances, interest on their pooled Investment is apportioned to the indlvidual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. De518nated funds are general funds set aside by the con8re8ation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Re5trirted Funds Endowment Funds Total 2024 Total 2023 Recorded giving Loose collections Donatlons and gifts Gift Aid Legacies and bequest 39,241 541 6,292 45,533 595 335 8,728 44,289 893 505 7,950 275 1,072 7,658 47,499 7,692 55,191 53,637 13
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restrlcted Endowment Funds Funds Total 2024 Total 2023 Income from charitable actlvltles Fundraisin8 events Membership fees 300 300 280 300 300 280 INVESTMENT INCOME Unrestricted Funds Restrlcted Endowment Funds Funds Total 2024 Total 2023 Investment interest 8ank Interest 11,266 136 1,046 12 705 13,017 148 7.008 217 11,402 1.058 705 13,166 7,225 14
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Iconvd) 31 Dac•mbgr 2024 OTHER INCOME Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2024 Total 2023 Insurance clalms Other income 855 855 522 855 855 522 RAISING FUNDS Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2024 Total 2023 FWO envelopes Fundralsing events 485 462 485 485 462 CHARITABLE ACTIVITIES Unrestricted Funds Restrlrted Funds Endowment Funds Totsl 2024 Total 2023 General Assembly Assessrnents Presbytery fees Ministry and support staff costs Congregational runnlng expenses Donations to Mlssions and charities Governance costs 4,216 548 4,216 548 3,617 496 40,495 3,416 6,280 43,911 6,280 37,627 8, 144 45,259 9,696 54,955 49,885 15
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 Dgcombgr 2Q24 FIXED ASSETS The congregatlon owns the Church prernises situated at Brackfield, Londonderry and a half share of a manse at 342 Glon5hane Road, Claudyi BT47 4HP for the minister and the a550ciated fixtures, fittin8S, plant and machinery. The premises, contents and church organ have an insurance value of £2,139,026. INVESTMENTS The congregation has the followin8 investments. Amounts are shown at market valuation. 2024 2023 Permanent endowment funds 53,712 53,712 53,712 53,712 16
an CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 DoGgmb•r ?Q24 10. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Tra nsfer Oeflclt) Balance at end Unrestrlcted Funds General Fund Investment Fund 32,152 334, 142 59,757 45,744 14,013 46,040 334,142 366,294 59,757 45,744 14,013 -126 380, 181 Restricted Funds Repair Fund Investment Fund - Repair Missions & Charities Presbyterlan Women Sunday School Bowling Club 11,279 20,000 1,724 3,185 -1,460 150 9,967 20,000 780 180 2,566 873 6,494 365 154 312 5,840 319 240 111 654 46 -86 201 126 135 2,651 822 -150 34,887 9,050 9,696 -646 126 34,366 Endowment Funds Bequests 705 705 Total 401,181 69,512 55,440 14,072 415,253 17