Presbyter an KILLETER CONGREGATION OF THE PRESBYTERIAN 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 Killeter congregation of the Presbyterian Church in Ireland 26 Carn Road, Killeter, Castlederg, County Tyrone, BT817UR Registered Charity in Northern Ireland {NIC1056601 CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: RevRNOrr Mr W C Andrews Mr R J McKelvey Mr W S Hunter Mr C W Andrews Mr l M Crilly Mrj S Young PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer., Rev R N Orr (resigned l December 20221 Mr I Crilly Mr C Andrews INDEPENDENT EXAMINER Lisa Hamilton Lisdoo Road, Urney, Strabane, County Tyrone, BT82 9RQ BANKERS Ulster Bank 29 Abercorn Square, Strabane, County Tyrone, BT82 8AL Danske Bank South Business Centre, 45 - 48 High Street, Portadown, County Armagh, BT62 ILB SOLICITORS Babingtons Solicitors 74 Railway Street, Strabane, County Tyrone, BT82 8EQ
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Kirk SessSon The charity trustees of the congregation are the members of it5 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 minister 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 affair5 of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Killeter congregation of the Presbyterian Church has been a55igned 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 KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing 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. Killeter 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 purpose 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. Philippians 1.. 27 The congregation aims to live out its Mission and Vision as a family of God's people by.. Conducting ourselve5 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 year you have to be this height or in five year5 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 KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) DESCRIPTION AND PURPOSE (cont'd) In summary 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. We want to show care to everyone in the congregation including those who: Are in attendance at worship. Are nominal members. Are outside the congregation either directly {i.e. not in our area) or indirectly (i.e. through those we care for). Have fallen between the stools. We will keep an eye out for people moving into the area, keep in touch with each other and be like the milkman watching out for the 'sold' sign on property. ACTIVITIES 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 a 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 Presbyterian Women The following organisations are held jointly with First Castlederg Presbyterian Church.. Bowling Club Girl's Brigade Boy'5 Brigade ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10.45am. As well as our regular services during the year we acknowledge God's gift of new life at any Sacraments of Baptism, we conduct marriage services and gave thanks for faithful services and sought to comfort those who had been bereaved. At 31 December 2022 there were 178 communicant members and 90 families connected with the congregation. The average weekly attendance at morning worship is 55.
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Misslon 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 congregation5 With the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry Students. and financially supports congregation in the areas of worship, discipleship, global mi55ion, outreach, leadership and pastoral care. The congregation holds an annual collection for missionaries and supports various local charities. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast. Property The newly constructed church building is doing well. Organlsations Sunda school The Sunday school is very well attended with 18 children and 6 teachers on the roll. The children enjoyed a Congregational Fun Day during the summer and the Christmas party was well supported by the children and their parents with visitors in attendance.
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Organisations Presb terian Women The Presbyterian Women meet on a monthly basis and carry out a variety of activities around the theme for the year. The women attend various events and enjoy supporting others. 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. 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 standard5 (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 standard5 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.
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT 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 benefFts 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. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weeklv Freewill Offering. There were 80 contributors during the year (2021.. 80) donating a total of £22,198 (2021: £21,705}. Total income of the congregation during the year was £92,920 compared to £92,943 in the previous year. Total expenditure decreased from £77,297 to £48,279 due to £14,251 being included in prior year for work to the newly constructly church building, and £9,095 for repairs and maintenance of land.
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 transaction5 and disclose with reasonable accuracy at any time it5 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 behalf by: 2U .2023 and signed on its Mr WS Hunter Mr RJ McKelvey Date: 26-10-2 Date.. 21.- 1 ()- t
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the financial statements of the charity for the year ended 31 December 2022, which comprise the statement of fi'nancial activities (Receipts and Payments Account), statement of assets and liabilities and the related notes. Respective responsibilities 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 Charitv Commission for Northern Ireland under section 65(9)Ibl of the Charities Act,. and to 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 Directions given by the Charity Commission for Northern Ireland under section 65(91(b) of the Charities Act. The 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 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 record5 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 KILLETER 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 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. Name: Lisa Hamilton Relevant professional qualification: ACA Address: Lisdoo Road, Urney, Strabane, County Tyrone, BT82 9RQ Date: 2711012OQ3 10
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 Dember 2022 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 32,001 32,798 9,484 2,784 182 106 64,799 9,484 17,198 908 531 56,784 19,517 12,341 786 3,515 14,414 726 425 Total receipts 47,566 45,354 92,920 92,943 Payments Raising funds Charitable activities Other 1362) (25,563) (7,788) {362} ( _ ) {28,506} { ) (19,411) (3541 (27,869) (49,074) (2,943} {11,6231 Total payments (33,713) (14,566) { _ ) (48,279) (77,297) Net receipts / {payments) Transfers between funds 13,853 11,800) 30,788 1,800 44,641 15,646 Net movement in funds Funds brought forward 12,053 26,669 32,588 (135,5381 44,641 15,646 200 1108,669) {124,3151 Funds carried forward 12 38,722 {102,950} 200 {64,028) (108,6691 11
an KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS 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 26,669 12,053 (135,538) 32,588 200 (108,669) (124,315) 44,641 15,646 Bank and Cash at end of year 38,722 (102,950) 200 (64,028) 1108,669) Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 60 86,474 60 50,535 86,534 50,595 Liabilities Bank Loan {150,5621 (159,264) {64,0281 (108,669> Other Assets Fixed A5sets- Note 10 Investments- Note 11 660.211 27,607 660,211 70,753 687,818 730,964 £4)- Approved by the Kirk Se55ion at a meeting on . .2023 and signed on its behalf by: Mr CW Andrews Mr WS Hunter Date.. tG-10.LS Date: 12
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation 15 less than £250,000 the congregation have elected in accordance with the provisions in The Charitie5 (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 {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's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Recorded giving Loose collections Donations and gifts Gift aid 22,198 24,561 2,312 46,759 2,312 3,502 12,226 51,998 926 3,860 3,502 6,301 5,925 32,001 32,798 64,799 56,784 13
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 Dember 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Income from charitable activities Grants 9.484 9,484 19,517 9,484 9,484 19,517 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Letting of land and property Other 14,348 66 2.784 17,132 66 12,281 60 14,414 2,784 17,198 12,341 INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Other 61 610 55 19 163 80 773 55 42 744 726 182 908 786 14
an KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2022 OTHER INCOME Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Other income 425 106 531 3,515 425 106 531 3,515 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 FWO and building fund envelopes 362 362 354 362 362 354 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Organisational running expenses Donations to missions and charities Governance costs 6,797 6,797 6,229 280 14,196 3,959 417 1,648 1,140 13,382 3,051 645 1,328 360 13,382 3,051 940 3,976 360 295 2,648 25,563 2,943 28,506 27,869 15
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) For the year ended 31 December 2022 OTHER EXPENDITURE Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Property expenses Letting of land and property expenses Purchase of investments Other expenses New church building costs New church building fittings and equipment Bank loan interest 4,597 4,597 5.915 378 1,020 1,398 11,458 2,813 2,813 4,800 14,251 3,719 6,884 3,719 6,884 7,472 5,178 7,788 11,623 19,411 49,074 10. FIXED ASSETS The congregation owns the Church premises Situated at 26 Carn Road, Killeter, Castlederg, County Tyrone, BT817UR and the associated fixtures, fittings, plant and machinery. 2022 2021 New church building costs 660,211 660,211 660,211 660,211 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation, 2022 2021 General Investment Fund Other investments 27,607 47,403 23,350 27,607 70,753 16
an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2022 12. FUND BALANCES 3alance at start Receipts Payments SurDlus / (Deficit) Transfers Balance at end Fund Unrestricted Funds General Fund 26,669 47,566 (33,713) 13,853 {1,8001 38,722 26,669 47.566 (33,713} 13,853 (1,800) 38,722 Restricted Funas Property Mission and charity Other Organisational {146,6811 3,648 6.027 1,468 31,634 6,273 4.453 2,994 {6,884} (2,516) (3,2031 (1,963) 24,750 3,757 1,250 1,031 {121,9311 7,405 7,277 4,299 1,800 (135,538) 45,354 {14,566) 30,788 1,800 {102,950) Endowment Funds Endowment 200 200 200 200 Total {108,6691 92,920 (48,279) 44,641 (64,028) 17