an GLENELLY 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 (NIC105657)
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Glenelly congregation of the Presbyterian Church in Ireland Bradkeel Road Plumbridge Omagh Co Tyrone BT79 8BJ Registered Charity in Northern Ireland INIC1056571 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Rodney Thompson Mr Ivan McKelvey Mr Derek Reaney PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Rodney Thompson Mr Ivan McKelvey Mrs Anne Reaney INDEPENDENT EXAMINER Hamill Mcllwaine 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) BANKERS U15ter Bank 14 High Street OMAGH BT78 IBJ STRucfuRE 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 witnes5 and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote.
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 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. Glenelly congregation of the Presbyterian Church has been assigned to the Omagh 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, minsters who have retired from artive duty and an elder appointed by the Kirk Session of the congregation. 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 business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Glenelly congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregation's mission purposes are: For the glory of God, to be a place where unsaved people hear the gospel, repent of sin and trust in Christ. where those who have become Christians are biblically equipped to worship and live for God by life and lip; and where gospel outreach to our local communities and the wider world is promoted. With this in mind, our vision is, by the grace of God, to be a congregation which demonstrably: 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 livingfaithfullytoward 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.
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) AcfiviTIES AND OBJEcfivES The congregation meets forworship every Sunday and visitors are welcome to join. The Sacrament of the Lord's 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 Bible class Holiday bible club (joint with Badoney and Corrick congregations) Children and youth meetings (Joint with Badoney and Corrick congregations) Bowling Club (J"oint with Badoney and Corrick congregations) PW tioint with Badoney and Corrick congregations} Younger women's group (Joint with Badoney and Corrick congregations) Prayer meetings tioint with Badoney and Corrick congregations) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10.00am. 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 during the year we acknowledge God's gift of new life at Sacraments of Baptism, conduct marriage services and gave thanks forfaithful services and sought to comfort those who had been bereaved during the year. Three baptisms and no marriages took place in the church in the year. At 31 December 2022 there were 27 communicant members and 29 families connected with the congregation. The normal average weekly attendance at morning worship is 24 though this has fluctuated in the aftermath of the Covid-19 pandemic. 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.
an GLENELLY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission and outreach At a local level the congregation reaches out through the regular preaching of God's word, special services and the individual friendship evangelism of committed members, together with our youth and children's work. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assists with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denomination's annual Sunday School project and any other special appeals. Presbytery The congregation is normally represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregation and the wider structures of the church. General Assembly Each yearthe 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.
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Organisations Throughout 2022 the activities of all organisations have been affected to some degree by the aftermath of the Covid-19 pandemic. The Presbyterian Women's Group normally meets monthly, is open to all women of all 3 congregations {Corrick, Badoney and Glenelly) and has a varied program. The Younger Women's Group normally meets monthly, draws its membership from all 3 congregations and beyond and explores a wide variety of topics. The bowling club normally meets weekly in Badoney Church. Again it draws its membership from all 3 congregations. Our Bible Study Group offers a time of informal Bible teaching and discussion for all 3 congregations. Meetings are normally held twice a month and are lead bythe minister. Prayer Meeting5 are also normally held twice a month. A digital prayer group was set up as way of untting all three congregations in prayer. Sunday School and Bible classes are normally held for all children of the congregation on a Sunday morning duringthe weekly church service. We currently have an enrolment of 9 children and a staff of 6, operating on a rota basis. Our Children and Youth Meetings (Friday Club and Arise) are normally held at Badoney church on a Friday night. The club draws children and young people from all 3 congregations and the surrounding area for 2 hours of games and bible teachings. For a week during the summer months the joint congregations of Corrick, Badoney and Glenelly normally hold an annual holiday bible club. The week long holiday club is very popular both within the congregations and surrounding area. Volunteers The Trustees 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.
an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd} 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 Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from 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 orderto 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 organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN 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 which totaled £10,550 {£10,315 in 2021) Total Income of the congregation during the year was £18,251, compared to £17,451 in the previous year. Total expenditure increased from £14,416 to £24,741, mainly due to expenditure on fencing the church car park. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregation's total income 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 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 position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting and signed on its behalf by Rev Rod ompson Mr Ivan McKelvey Date Date 10
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLENELLY CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND We report on the accounts of Glenelly Presbyterian Church forthe year ended 31 December 2022, which are set out on pages 12 to 19. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: Examine the accounts under settion 65 of the Charites Act Follow the procedures laid down in the general Direction given bythe Commission under section 6519}(b) of the Charities Act State whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your charity accounts as required under section 65 of the Charites Act and our examination was carried out in accordance with the general Directions given bythe Charity Commission. Our examination included a review of the accounting records kept bythe 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. Our role is to state whether any material matters have come to our attention giving us cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charites Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement We have completed my examination and have no concerns in respect of the matters {1) to {4) listed above and in connection with followingthe Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Hamill Mcllwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ Date: iol1L)Z£ 11
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Receipts Donations and legacies Cha ritable activities Other trading activities Investment Income Other 12,447 3,924 880 16,371 880 14,512 2,000 947 947 51 912 25 51 13,396 4,855 18,251 17,451 Sale of Investments Sale of fixed assets Total Receipts 13,396 4,855 18,251 17,451 Payments Raising funds Charitable activities Other 147 5,998 51 147 17,751 51 11,753 14,382 25 11,753 6,196 17,949 14,416 Purchase of Investments Purchase of fixed assets 6,792 6,792 Total Payments 11,753 12,988 24,741 14,416 Net receipts / (payments) Transfers between funds 1,643 18,133) (6,490) 3,035 Net movement in funds Funds brought forward 1,643 18,955 {8,1331 13,403 (6,4901 32,358 3,035 29,323 Funds carried fonmard 12 20,598 5,270 25,868 32,358 12
an GLENELLY CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 18,955 1,643 13,403 18,133) 32,358 (6,490) 29,323 3,035 Bank and Cash at end of year 20,598 5,270 25,868 32,358 Bank & Cash Balances Bank Current Accounts 25,868 32,358 25,868 32,358 Other Assets Fixed Assets- Note 10 Investments- Note 11 42,871 46,711 42,871 46,711 Liabilities Loans Approved by the Kirk Se55ion at a meeting and signed on its behalf by Rev Rodney Thompson Mr Ivan McKelvey Date: +1£/ Date: +/£/- 13
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 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 Regulations (Northern Ireland} 2015) to prepare its accounts on a receipts and payments basis. The congregation has reviewed the basis on which it prepares its accounts and in order that these are prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or cash balances. Any other funds which the congregation holds, in particular investments, are disclosed on the Statement of Assets and Liabilities. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or atthe congregation's discretion," the income derived from the endowment is to be used either as restricted or unrestritted 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 restritted 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 funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation'5 general purposes. Designated funds are general funds set aside by the congregation for use in the future. 14
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Free Will Offerings Loose collections Gift Aid Harvest Missions and charities Donations in lieu of flowers Legacies and bequest 10,550 61 1,836 10,550 61 2,116 937 1,187 1,520 10,315 15 2,371 790 1,021 280 937 1,187 1,520 12,447 3,924 16,371 14,512 CHARITABLE ACTIVITIES Unrestricted Funds Restrirted Funds Endowment Funds Total 2022 Total 2021 Income from charitable activities Fees from catering Fundraising events Grants 380 500 380 500 2,000 880 880 2,000 15
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2022 OTHER TRADING ACTIVITIES Unrestricted Funds Restrirted Funds Endowment Funds Total 2022 Total 2021 Letting of premises- pole rent INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Interest on bequests Income from bequests 947 947 912 947 947 912 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Periodicals and magazines 51 51 25 51 51 25 16
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Fundraising events Catering costs 147 147 147 147 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 General Assembly Assessments PresberY fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 1,617 97 8,139 1,823 1,617 97 8,139 6,409 1,638 95 7,924 3,467 4,586 77 1,412 1,489 1,258 11,753 5,998 17,751 14,382 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Periodicals and magazines 51 51 25 51 51 25 17
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AccourS (convd) 31 December 2022 10. FIXED ASSETS The congregation owns the Church premises (including the church hall and outbuildings) situated at Bradkeel Road, Plumbridge and the associated fixtures, fittings, plant and machinery. These have an approximate insurance value of £440k. In 2019 the congregation spent £18,328 on creating a car park at the church and in 2022 erected a fence around the car park. The congregation also have a 2/7 share in the manse, situated at Plumbridge Road, Newtownstewart, which has an approximate insurance value of £361k and a 217 share in a l acre field valued at circa £8k. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation below. 2022 2021 General Investment Fund 42,871 46,711 42,871 46,711 18
Presbyter an GLENELLY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 12. FUND BALANCES Fund Balance at Receipts Payment Surplus / Transfer start (Deficit) Balance at end Unrestricted Funds General Fund PW Fund 18,624 331 13,396 (11,753) 1,643 20,267 331 18,955 13,396 {11,753) 1,643 20,598 Restricted Funds Property and building fund Mission and Charities Magazines and publications 13,328 75 3,468 (11,526) (8,0581 1,336 11,411) {75) 5,270 51 (51) 13,403 4,855 (12,988) 18,133) 5,270 Endowment Funds General Investment Fund Total 32,358 18,251 (24,741) (6,490} 25,868 19