an FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Reglstered Charlty In Northern Ireland (NIC105659)
an FIRST CASTLEDERG 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 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS First Castlederg congregation of the Presbyterian Church in Ireland 18 Ganietagh Road, Castlederg, Co Tyrone, BT817QA Registered Charity in Northern Ireland (NIC105659} CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Mr James Emery Mr Robert Rutledge Mr James Young Mr Milton Porter Mr David Young Miss Lavinia Nelson Mr Drew Nelson Mr Gareth Sproule PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer: Convenor Rev Bobby Orr Mr Robert C. Rutledge Mrs Helen Lowry INDEPENDENT EXAMINER Kathryn Mitchell {for Watson & Colhoun) Unit B15 Omagh Enterprise Centre, Great Northern Road, Omagh, Co Tyrone, BT78 SLU BANKERS Ulster Bank 29 Abercorn Square, Strabane, Co Tyrone, BT82 8AL Danske Bank South Business Centre, 45-48 High Street, Portadown, Co Armagh, BT62 IL8 SOLICITORS Thomas Elliott & Son c/0 A F Colhoun & Co, 41 Dublin Road, Omagh, Co Tyrone, BT78 IHE
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all 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 ministers in active duty in the congregation, has no deliberative but only a casting Vote. Stated meetings of the Kirk Session are held four times a 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. First Castlederg 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 active duty and an elder appointed by the Kirk Session of the congregation.
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN 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 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 e5der appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. First Castlederg 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 congregations mission purposes is: 'Only let your manner of life be worthy of the gospel of Christ so that whether I come and see you or am absent, I may hear of you that you are standing firm in one spirit, with one mind striving side by side for the faith of the gospel. Philippions 1.. 27 The congregation aims to live out its Mission and Vision as a family of God's people by: Conducting ourselves in a manner that is worthy and commending of the gospel by the quality of our lives. Living out the gospel in church and in the community. In Christ's strength and power we can live for Him {i.e. Why should people believe the gospel if they cannot see Christ in us?) Making our prayers more united and maintain that unity. Focusing on health, not on growth as our issue is not how to become bigger. We do not say to a child by this time next yearyou have to be this height or in five years you have to be so big. Rather we say we will look after you, provide you with food, care and exercise. If the body is healthy, it will grow and become mature.
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) DESCRIPTION AND PURPOSE (cont'd) So our mission plan is to identify issues in our congregation which have contributed to its health, remind ourselves of them, and seek to put them into practice, in strivin8 to forward the message of the Gospel. We will also want to take time to SWOT by looking at our Strengths, Weaknesses, Opportunities and Threats. AcrivrriES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's Supper is observed twice 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 bible study meetings once a month and has a wide range of organisations which meet over the winter months including: Sunday School Presbyterian Women Bowling Club Gir15' Brigade Boys, Brigade ACHIEVEMENTS AND PERFORMANCE Wor5hlp and prayer The congregation normally meets for worship each Sunday at 12 noon. During the month 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 re8ular services during the year we acknowledged God's 8ift of new life at 5 Sacraments of Baptism, we conducted 3 marriage services and gave thanks for faithful services and sOU8ht to comfort those who had been bereaved during the year. At 31 December 2023 there were 412 communicant members and 160 families connected with the congregations. The average weekly attendance at morning worship is 84.
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mlsslon and outreach The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider 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 premise5, assist with the running costs of Union Theological College, the Church's training colle8e for ministry students, and financially supports con8re8ation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation holds an annual collection for missionaries. It supports a local Scripture Union worker. Locally the church outreaches through fundraising and hold a summer bible club for those of primary school age- none of which were able to happen again this year. 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 Assemblv The minister and one of our elders were nominated to attend the meetin8 of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in October. Property The new church hall is doing very well. Organlsatlons Sunda School The Sunday school which consists of 43 pupils and 9 teachers meets on a weekly basis. The children support the Sunday School Project and also a project in Zomba. The Christmas party is well attended.
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Organisations (cont'd) Presb terian Women Presbyterian Women meet monthly. They do a variety of activities around the theme for the year. They are out and about for other events and enjoy supporting others. Bowlin Club The Bowling Club meets on a weekly basis and is also attended by those from the wider community. Girls, Bri ade The Girls, Brigade meets on a weekly basis. Bo Bri ade The Boys, Brigade meets weekly. Each of the annual events add that extra touch, with an enrolment sen4ice, an inspection and display. 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 FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The preSberlan 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 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 Commissions Public benefit requirement Statutory guidance.
an FIRST CASTLEDERG 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. There were 136 contributors during the year (2022: 136) donating a total of £41,117 (2022: £43,754). Total income of the congregation during the year was £129,324 compared to £133,987 in the previous year. Total expenditure decreased from £95,566 to £87,971. 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 on and signed on its behalf bv: Mr Robert Rutledge Mr David Young Date: Date: 121ofilJ£)IL
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FIRST CASTLEDERG CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND I report on the financial statements of the charity for the year ended 31 December 2023, which comprise the statement of financial activities (Receipts and Payments Account), statement of assets and liabilities and the related notes. Respectlve responslbllities of trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with Section 64(3) of the Charities Act {Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act. to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519)(b) of the Charities Act; and to state whether particular matters have come to my attention. Basis of independent examiner'5 report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519){b) of the Charities Act, The 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 the trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That there is further information needed for a proper understanding of the accounts to be reached.
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd) Independent examlner's statement I have completed my examination and have no concerns in respect of the matters11) 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. Name: Kathryn Mitchell (for Watson & Colhoun) Relevant professional qualificatlon: ACA Address: Unit B15 Omagh Enterprise Centre, Great Northern Road, Omagh, Co Tyrone, 8T78 SLU Date: 19 - C)q - 101 10
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 December 2023 Note Unrestrlcted Restrlcted Endowment Funds Fund5 Funds Total 2023 Total 2022 Recelpts Donations and legacies Charitable activities Other trading activities Investment Income Other 68,933 34,377 10,257 1,637 430 190 103,310 10,257 4,617 4,492 6,648 103,811 13,959 10,277 4,566 1,374 2,980 4,062 6,458 Total recelpts 82,433 46,891 129,324 133,987 Payments Raising funds Charitable activities Other (1,0131 (52,287) 14,493) (1,013) (1,075} (67,146) {76,220) (19,812) {18,271} 114,859) 115,319) Total payments 157,793) {30,178> (87,971) (95,566) Net recelpts/(payments} Transfers between funds 24,640 16,713 41,353 38,421 Net movement in funds Funds brought forward 24,640 34,615 16,713 {98,634} 41,353 38,421 (64,019) 1102,4401 Funds carrled forward 12 59,255 (81,9211 {22,666) 164,019) 11
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2023 Unrestrlcted Restrlcted Endowment Funds Funds Funds Total Funds 2023 Total Fund5 2022 Funds Reconclllatlon Bank and Cash at start of year Net movement in funds 34,615 24,640 {98,6341 16,713 {64,019) {102,440) 41,353 38,421 Bank and Cash at end of year 59,255 {81,9211 {22,666) {64,019) Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 144,003 11,618 118,121 9,215 155,621 127,336 Uabllltles Bank Loan (178,287) {191,355) 122,666) (64,019) Other Assets Fixed Assets- Note 10 Investments- Note 11 435,564 208,193 435,564 177,364 643,757 612,928 Approved by the Kirk Session at a meeting on . its behalf by: 11)QRI.a.co-W and signed on Mr JaiAes Youn Mr David Young Date: Date". 12
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 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 Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a} income from endowments which is to be expended only on the restricted purposes intended by the donor and Ib) 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's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds Endowment Funds Total 2023 Total 2022 Recorded giving Loose collections Donations and gifts Gift aid Legacies and Bequests 57,671 24,836 1,277 3,381 4,883 82,507 1,277 3,381 16,145 83,475 2,153 2,445 15,738 11,262 68,933 34,377 103,310 103,811 13
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AccourS Iconvd) For the year ended 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Fundraising Events Grants Membership Fees 7,057 1,300 1,900 7,057 1,300 1,900 8,732 5,227 10,257 10,257 13,959 4. OTHER TRADING AcfiviTIES Unrestrlrted Restrlcted Endowment Funds Funds Funds Total 2023 Total 2022 Letting of land and property 2,980 1,637 4,617 10,277 2,980 1,637 4,617 10,277 INVESTMENT INCOME Unrestrirted Restrirted Endowment Funds Funds Funds Total 2023 Total 2022 Deposit interest General Investment Fund Other investment income 57 300 73 57 4,362 73 10 4,555 4,062 4,062 430 4,492 4,565 14
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2023 OTHER INCOME Unrestrirted Restrlcted Endowment Funds Funds Fund5 Total 2023 Total 2022 Other income 6,458 190 6,648 1,374 6,458 190 6,648 1,374 RAISING FUNDS Unrestrlcted Restrlrted Endowment Funds Funds Funds Total 2023 Total 2022 FWO and gift aid envelopes 1,013 1,013 1,075 1,013 1,013 1,075 CHARITABLE ACTIVITIES Unrestrlrted Restrlcted Endowment Funds Funds Funds Total 2023 Total 2022 General Assembly assessments Presbytery fees Mlnistry and support staff costs Congregational running expenses Organisational running expenses Donations to missions and charities Governance costs 5,663 478 11,325 33,693 5,663 478 11,325 40,933 5,374 2,245 1,128 9,250 383 30,099 27,800 5,544 2,016 1,128 7,240 5,374 2,245 1,128 52,287 14,859 67,146 76,220 15
Presbyter an FIRST CASTLEDERG CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) For the year ended 31 December 2023 OTHER EXPENDITURE Unrestricted Restrirted Endowment Fund5 Funds Funds Total 2023 Total 2022 Property expenses Letting of land and property expenses Bequest New Church Hall building costs Purchase of equipment Bank loan interest 1,330 1,330 2,392 416 416 596 2,000 4,077 4,077 13,989 1,284 11,999 13,989 4,493 15,319 19,812 18,271 10. FIXED ASSErs The congregation owns the Church premises situated at Garveta8h Road, Castlederg, County Tyrone and the associated fixtures, fittings, plant and machinery. These have an insurance value of £4,756,360. 2023 2022 New church hall building costs 435,564 435,564 435,564 435,564 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund Other investments 208, 193 177,364 208,193 177,364 16
an FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) For the year ended 31 December 2023 12. FUND BALANCES Balance at start Surplus / (Deflclt) Transfers Balance at end Fund Recelpts Payments Unrestrlcted Funds General Fund 34,615 82,433 (57,793) 24,640 59,255 34,615 82,433 (57,793) 24,640 59,255 Restrlcted Funds Property Mission and charity Other Or8anisational 1114,0261 3,693 1,667 10,032 32,660 (16,099) 7,812 18,631) 1,367 5,052 16,561 (819) 1,367 (396) (97,4651 2,874 3,034 9,636 {5,448) {98,634} 46,891 (30,178) 16,713 {81,921> Endowment Funds Endowment Total (64,019) 129,324 (87,971) 41,353 (22,666) 17