an BALLYREAGH 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 INIC105677)
an BALLYREAGH 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 Ballyreagh congregation of the Presbyterian Church in Ireland. l Ballyreagh Road, Ballygawley, Co Tyrone, BT70 2HQ. Registered Charity in Northern Ireland INIC105677). CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were.. Rev Jonathan Boyd MrTrevor McDaniel Mr Stephen Somerville Mr Paul Potter PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer: Rev Jonathan Boyd MrTrevor McDaniel MrTrevor McDaniel INDEPENDENT EXAMINER Jonathan Ruddell (for Ruddell & Company) 16 Church Street, Dungannon, Co Tyrone, BT716AB. BANKERS Danske Bank 5- 6 Market Square, Dungannon, Co Tyrone, BT70 IAB. SOLICITORS C T McAlpine & Sons 12 Northland Row, Dungannon, Co Tyrone, BT716AT.
an BALLYREAGH CONGREGATION OF THE PRESBYtERIAN CHURCH IN IREIAND TRUSTEES ANNUAL REPORT {conVd) 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 witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation includtng 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 congregation. 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 at least twice in each year or more frequently 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 at 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. Ballyreagh 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation. BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
an TRUSTEES 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 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 ministers 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. Ballyreagh 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 is by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which: is increasingly characterised by love for God, and love and concern for others; 15 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 living faithfully toward 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 beSong 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. BALLYREAGH CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd)
an ACTIVITIES AND OBJECTIVES Normally, the congregation meets for worship every Sunday and visitors are always 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: Creche / Sunday School / Bible Class. Ladies Guild. Midweek Bible Study and Prayer Meeting held alternate months with Ballygawley Presbyterian Church. The following organisations/clubs are held jointly in our sister church in Ballygawley: Junior and Senior Youth Clubs. Mothers and Toddlers. (Busy Bees) Yarn and yarn for Senior Citizens. Connect for all ages. Junior Christian Endeavour. Salt a nd light Ignite. Junior Badminton. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10..30am. During the week the Bible Study/Prayer meeting 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 acknowledged God's gift of new life at I Sacrament of Baptism. There was I marriage Service during 2022. Thanks was given for faithful services of leaders and church members. There was I death in the congregation during 2022.
an BALLYREAGH CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) At 31 December 2022 there were 57 communicant members and 60 families connected with the congregation. Pastoral care Members of the congregation are in regular contact by minister and/or elders. Hampers were delivered to the elderly at Harvest and Christmas. Mission and outreach The congregation contributed to a number of organisations both locally and globally including:_ United Appeal and Children's Society. Moderatorfs Appeal {Ukrainel, Africare, EMF, MERF, BCM, ASHA, Home and Overseas Mission, Leprosy Mission, Faith Mission and Charis Youth Club 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 supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. Presbytery During 2022 Presbytery meetings were attended by minister and representative elder. 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 September. BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Property
an No major work was carried out during 2022. Organisations Organisations that were suspended returned to normal operations in 2022. Ladies Guild met 7 times during the year. Average attendance is around 15. Walk for Life met on 4 evenings during May and June. 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. BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT
an The Presbyierian 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 resource5 in almost all ca5e5. 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 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. BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW
an The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 67 contributors during the year (2021: 67) donating a total of £22,584 {2021: £22,200). Total income of the congregation during the year was £34,275, compared to £32,066 in the previous year. Total expenditure increased from £30,506 to £43,957. The main reason for the increase was repairs to the Manse including insulating and painting the exterior. 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 congregations total income does not exceed £250,000, the Trustees have elected under Section 64{31 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 Suff icient 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 by: and signed on its behalf Jonathan Boyd r Trevor McDaniel Date: L3 Date: i2 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
an I report on the Financial Statements of the charity for the year ended 31 December 2022, which comprise the Statement of Financial Activities {Receipts and Payments Account), Statement of A55et5 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 Charity Commission for Northern Ireland under section 65{91(b) of the Charities Att; 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(9){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 wsth 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 WFth 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. 10
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYREAGH CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND (convd) Independent Examiner's Statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland; I have found no matters that require drawing to your attention. Name: Jonathan Ruddell (for Ruddell & Company) Relevant professional qualification: FCA Address: 16 Church Street, Dungannon. Co Tyrone.BT716AB Date: L Ai/.1 2ozS 11
an BALLYREAGH CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) For the year ended 31 December 2022 Note Unrestricted Funds Restrirted Fund5 Endowment Fund5 Total 2022 Totsl 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment income Other 26,840 5,439 1.029 40 605 30 32,279 1.029 40 729 198 30,897 235 734 200 124 168 Total receipts 27,132 7,143 34.275 32,066 Payments Raising funds Charitable activities Other 11481 126.7621 13,5961 123.9501 14,5711 {6,1431 (9,2931 130,093) {13,8641 Total payments 128,5211 115,4361 (43,9571 130,5061 Net receipts l (payments) Transfers between funds 11,389} {4271 18,2931 427 (9,682) 1,560 Net movement in funds Funds brought forward (1,8161 22,897 17,8661 79,720 {9,6821 102,617 1.560 101,057 Funds carried forward 12 21,081 71,854 92,935 102,617 12
an BALLYREAGH CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABIUTIES As at 31 December 2022 Unrestricted Funds Restritted Funds Endowment Total Funds Total Funds Funds 2022 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 22,897 11,816) 79,720 (7.866) 102,617 19,6821 101.057 1,560 Bank and Cash at end of year 21,081 71.854 92,935 102,617 Bank & Cash Balance5 Bank Deposit Accounts Bank Current Accounts 28,392 64.543 28,392 74,225 92,935 102.617 Other A55ets Fixed Assets- Note 10 Investments- Note 11 Approved by the Kirk Session at a meeting on 215é I11)nd signed on its behalf by: Re Jonathan Boyd r Trevor McDaniel Date: lj Date: 13
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS For the year ended 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elerted 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 (bl 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 22,584 125 40 4,091 3,688 989 140 622 26,272 1,114 180 4,713 24,676 858 1,405 3.958 26,840 5,439 32,279 30,897 14
an BALLYREAGH CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) For the year ended 31 December 2022 CHARITABIE ACflVITIES Unrestricted Funds Restricted Fund5 Endowment Funds Total 2022 Total 2021 Fundraising events 1.029 1,029 1,029 1,029 OTHER TRADING ACTIVITIES Unrestricted Fund5 Restricted Funds Endowment Funds Total 2022 Total 2021 Other 40 40 235 40 40 235 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Deposit interest 124 605 729 734 124 605 729 734 15
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2022 OTHER INCOME Unrestricted Funds Restrirted Funds Endowment Funds Total 2022 Total 2021 Other 168 30 198 200 168 30 198 200 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Totsl 2021 FWO envelopes 148 148 CHARITABLE ACTIVITIES Unrestricted Fund5 Restrirted Funds Endowment 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 4,799 205 16,887 1,729 4,799 205 16,887 1,729 1,463 4,680 330 5.153 218 16,140 1,039 1,109 2,773 330 1.463 4,680 330 23,950 6,143 30,093 26,762 16
an BALLYREAGH CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2022 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Property and maintenance costs Purchase of new equipment 4,571 8,219 1.074 12.790 1,074 2,966 630 4,571 9.293 13,864 3,596 10. FIXED ASSETS The congregation owns the Church premises situated at l Ballyreagh Road, Ballygawley, Co Tyrone, BT70 2HQ and the associated fixtures, fittings, plant and machinery. These have an insurance value of £716872.00 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 Other 17
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conYd) For the year ended 31 December 2022 12. FUND BALANCES Fund Balan at start Receipts Payments Surplus / (Deficit) Transfers Balance at end Unrestricted Funds General 22,897 27,132 (28,521) 11,3891 14271 21,081 22,897 27,132 128,5211 11,3891 14271 21,081 Restricted Funds Property Mission and charity Other Organisational 41,810 596 14,107 23,207 1,796 2,329 890 2,128 19,2931 12,8151 (1,300) {2,0281 17,4971 14861 (4101 loo 34,313 537 13,697 23,307 427 79,720 7,143 (15,4361 (8.293) 427 71,854 Endowment Funds Endowment Total 102,617 34,275 143,9571 {9,6821 92.935 18