an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statement5 for the year ended 31 December 2022 Registered Charlty in Northern Ireland {NIC1056581
Presbyter BALLGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statement5 for the year ended 31 December 2022 Including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS Ballygawley congregation of the Presbyterian Church in Ireland Church Street, Ballygawley, Co Tyrone, BT70 2HA Registered Charity in Northern Ireland (NIC105658) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Jonathan Boyd B.A., M.Th Mr Colin Busby Mr Andrew Robinson Mr Paul Coote Mr Rodney Hillen PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev Jonathan Boyd B.A., M.Th Mr Paul Coote Mr David Brush INDEPENDENT EXAMINER Ruddell & Companyi Chartered Accountants & Registered Auditors, 16 Church Street, Dungannon, Co. Tyrone, BT716AB BANKERS Danske Bank, PO Box 183, Donegall Square West, Belfast, BTI 6JS
Presbyter an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) STRUCTURE AND MANAGEMENT The Kirk Sesslon 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 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 Kirk Session consists of the ordained minister and the ruling elders of the congregations. All member5 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 a minimum of 4 times per year. 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. Ballygawley 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, minster5 who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEE5 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 le8islative, 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. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Ballygawley Presbyterian congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presby(erian 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 congregations mission purposes is, By the grace of God, to help people of all (7ges becomefvlly devotedfollowers of Jesus Christ. Our vision 15, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which.. 15 increasingly chararterised by love for God, and love and concern for others,. 15 committed to the historic Christian gospel as revealed in the 8ible,' is relevant to people of thi5 time ond place. The congregation aims to live out its Mission and Vision as afomily of God'5 people by being.. A Covenant Community.. where our relationships are rooted in the promises of God by livingfaithfully toward him and toward one another An Intergenerational Community.. where odults Intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward looking Community.. where we wont the blessings of God that belong to us in the gospel to become blessingsfor others beyond the bounds of our community. As a congregation of the PresbyteriGn 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 whot we understand the Bible teaches on key matters of Christian faith and practice
Presbyter an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJEcfivES The congregation 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 includin8 Sunday School & Bible Classes Youth Club-junior & Senior Mothers and Toddlers Eternal Youth club- Seniors Junior Badminton Connect club- age 16+ Mid-week held alternate months with Ballyreagh Yarn N Yarn Junior CE Intermediate CE ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation norm311y meets for worship each Sunday at 12 Noon and 7pm. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study the scripture5 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 Sacraments of Baptism, we conducted one marriage service and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2022 there were 120 communicant members and 101 families connected with the congregations. The average week attendance at morning worship is 110. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are vislted on a regular basis by the minister, elders or by one of the congregation's pastoral visitors.
Presbyter an BALLYGAWLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Misslon and outreach At a local level the congregation contributed to a number of organisations both locally and globallyi including United Appeal, World Development Appeal, Children's Society, Moldova, Reach, Irish Mission, Leprosy Mission, Home & Oversea5 Mission, Africare and MS Society 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, assist with the running costs of Union Theological College, the Church's training college for ministry students, and financially support congregations in the areas of worship, discipleshipi global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbery 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 Buildings, Belfast, in June. Property There were no major repairs or refurbishment projects during this year.
an Organisations On alternate months our Minor Hall is used for weekly Prayer Meeting & Bible Study, average attendance varies between 15-25 Sunday School & Bible Classes meet every Sunday. Average attendance 40-45. Each year the children have an excursion and a Christmas party. PW- once per month, ladies meet for fun & fellowship. They also support charitable organisations and missions. Average attendance 25. Busy Bees- meets every week on a Tuesday morning, for children of pre-school age. This is a time when young mothers can come together and their children learn to socialise. Average attendance 30. JCE & ICE- meets alternate weeks, children are taught Bible stories, memory verses from the Bible. The children are encouraged to participate in each meeting and they raise money for charities, last yearfs project was Reach. Average attendance 35 Yarn N Yarn- this group meets on alternate Wednesday afternoons, where our senior ladies knit garments, blankets etc for home & overseas missions. Average attendance 18 Eternal Youth -this meets every Thursday morning for our more Senior folk, they have a time of recreation and a light lunch is provided. Average attendance 28. Mid-week- meets every Thursday night, alternate months with Ballyreagh for a time of Bible study and prayer. This group contributes to mission work both at home and overseas. Average attendance 20 Youth Clubs- We have 2 youth clubsi junior & senior meeting on Friday nights for a time of recreation. Avera8e attendance 40. 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 BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND 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 communtty 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 dellvered 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 flowlng from our purpose is related to Ministers, Mi55ionaries, 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 organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commisslons Public benefit requirement statutory guidance.
Presbyter an BALLYGAWLEY CONGREGATION OF THE PRESB YTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The principal source of income of Ballygawley Presbyterian Church continues to be from donations and plate collections. The principal expense of Ballygawley Presbyterian Church is in respect of payments regarding congregational running expenses and donations to missions and charSties. Ballygawley Presbyterian Church had an excess of receipts over payments before other gains of £432.81 for the year ended 31 December 2022. Ballygawley Presbyterian Church continues to be in a healthy financial state as at 31 December 2022 with total cash funds of £211,963.48. Ballygawley Presbyterian Church aims to retain sufficient reserves to meet its expetted future expenditure requirements as well as potential future capital projects. 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 Att (Northern Ireland} 208 to prepare a receipt5 and payment account and statement of assets and liabilitles. The Trustees are responsible for keeping adequate accounting records that are sufPicient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are a150 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 on 31" August 2023 and signed on its behalf by Paul Coote 31st August 2023 Colin Busby 31st August 2023
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the Charity for the year ended 31 December 2022, which are set out on pages 11 to 17. Respertive responslbllities 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 my responsibility to: examine the account5 under section 65 of the Charitie5 Act follow the procedures laid down in the general Directions given by the Commission under section 6519){b) of the Charities Act state whether particular matters have come to my attention. Basis of independent examiner's 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 Direction5 given by the Charity Commission for Northern Ireland under section 65(9)Ib) 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 seekin8 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 requirement5 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 concorns 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, in my opinion, proper accounting records have not been maintained by the charity. I have found no matters that, in my opinion, require drawing to your attention. Jonathan Ruddell For Ruddell & Company Dun83nnon 315t August 2023 io
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restricted Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 59,489.43 1,468.80 385.05 330.11 6,124.81 17,109.00 1,671.26 10,829.92 626.17 9,995.54 76,598.43 3,140.06 11,214.97 956.28 16,120.35 67,666.34 487.05 10,634.00 992.76 6,556.86 67,798.20 Sale of Investments Sale of fixed assets Loans Received 40,231.89 108,030.09 86,337.01 Total Receipts 67,798.20 40,231.89 108,030.09 86,337.01 Payments Raising funds Charitable activities Investment costs Other 71,722.66 35,874.62 107,597.28 71,999.36 71,722.66 35,874.62 107,597.28 Purchase of Investments Purchase of fixed assets Loan Repayments 71,999.36 Total Payments 71,722.66 35,874.62 107,597.28 71,999.36 Net receipts / {payments} Transfers between funds (3,924.46) 11,414.87) 4,357.27 1,414.87 432.81 14,337.65 Net movement in funds (5,339.331 5,772.14 432.81 14,337.65 Funds brought foward 99,167.96 112,362.71 211,530.67 197,193.02 Funds carried forward 12 93,828.63 118,134.85 211,963.48 211,530.67 li
an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Restricted Endowment Total Funds Funds Funds Funds 2022 Total Funds 2021 Funds Reconclllation Bank and Cash at start of year Net movement in funds 99,167.96 65,036.63 {5,339.33} 5,272.14 93,828.63 70,308.77 47,326.08 211,530.67 197,193.02 500.00 Bank and Cash at end of year 432,81 14,337.65 47,826.08 211,963.48 211,530.67 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 211,797.27 166.21 211,269.17 261.50 Other Assets Fixed Assets- Note 10 Church Premises Fixtures, Fittings & Equipment Vehicles Investments- Note 11 211,963.48 211,530.67 2,837,672.00 2,837,672.00 2,000.00 2,000.00 2,100.00 2,100.IX) Liabilities Loans 2,841,772.00 2,841,772.00 3,053,735.48 3,053,302.67 Approved by the Kirk Session at a meeting on 315t August 2023 and signed on its behalf by Paul Coote 31, August 2023 Colin Busby 31st August 2023 12
Presbyter an BALLYGAWLEY 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 account5 on a receipt5 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 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 congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 Recorded giving: L005e collections Donations and gifts Gift Aid Legacies and bequest 413.20 48,083.20 10,993.03 413,20 260.00 65,192.20 57,875.29 10,993.03 9,531.05 17,109.00 59,489.43 17,109.00 76,598.43 67,666.34 13
Presbyter an BALLYGAWLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES Unrestrirted Funds Restritted Endowment Funds Funds Total 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grant5 1,468.80 1,671.26 3,140.06 487.05 1,468.80 1,671.26 3,140.06 487.05 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Letting of premises Trading income 385.05 10,829.92 11,214.97 10,634.00 385.05 10,829.92 11,214.97 10,634.00 INVESTMENT INCOME Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment propertie5 Other investment income 330.11 626.17 956.28 992.76 330.11 626.17 956.28 992.76 14
Presbyter BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 OTHER INCOME Unrestricted Restricted Funds Funds Endowment Funds Total 2022 Total 2021 Insurance claims Other income 6,124.81 9,995.54 16,120.35 6,556.86 6,124.81 9,995.54 16,120.35 6,556.86 RAISING FUNDS Unrestrlcted Funds Restricted Endowment Funds Fund5 Total 2022 Total 2021 FWO envelopes Fundraising events CHARITABLE ACTIVITIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 32,979.48 364.49 32,979.48 33,531.65 364.49 386.02 35,557.79 25,706.62 61,264.41 29,713.79 2,130.90 690.00 10,168.00 12,298.90 690.00 7,677.90 690.00 71,722.66 35,874.62 107,597.28 71,999.36 15
Presbyter an BALLYGAWLEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 OTHER EXPENDITURE Unrestrltted Funds Restrlcted Endowment Funds Funds Totsi 2022 Total 2021 Investment propertie5 expense5 10. FIXED ASSErs The congregation owns the Church premises situated at Church Street, Ballygawley and the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,105,558. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund Property Other investments 2,100.00 2,100.00 2,100.00 2, 100.(KI 16
an BALLYGAWLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd} 31 December 2022 12. FUND BALANCES Fund Balance at start Receipts Payment5 Surplus / (Deficit) Transfer Balance at end Unrestrirted Funds Number l Account Abla2e Account Eternal Youth Account PW Account Youth & Sports Club Sunday School Account Junior CE Account Presbyterian Mutual A.C 71,993.51 61,919.70 (65,080.48) (3,160.78) (1,722.97) 67,109.76 1,129.79 5,706.08 1,129,79 (30.00) 515.97 (30.001 5,676.08 1,081.67 {2,153.27) (327.56) 309.44 11,439.25 (547.27) 1364.95) 716.72 {3,553.64) 54.12 261.50 {358.001 187.07 11,680.44 7,040.19 {95.29) 166.21 7,040.19 99,167.96 67,798.20 {71,722.66) 13,924.46) {1,414.871 93,828.63 1,825.71 182.32 3,607.76 262.71 121.03 Restricted Funds Number l Account 5,968.00 (5,968.00) Building & Repair No 3 A.C 31,353.71 16,346.82 (20,165.65) {3,818.83) Church Roof Account 200.28 Church House Account 32,166.11 10,829.92 (30.00) (30.001 Moldova A.C {5,470.45) 1,316.53 5,359.47 6,460.98 (4,240.52} 2,220.46 1,541.04 29,075.92 170.28 37,525.58 3,536.99 65,036,63 39,605.72 (35,874.62) 3,731.10 1,541.04 70,308.77 Endowment Funds 3 Year Fixed Bond Account Progressive Bond Progressive Bond 2,948.00 42,378.08 2,000.00 20.88 593.29 12.00 20.88 593.29 12.00 479.12 3,448.00 {593.29} 42,378.08 (12.00) 2,000.00 47,326.08 626.17 626.17 {126.17} 47,826.08 Total 211,530.67 108,030.09 {107,597.28) 432.81 211,963.48 17