an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC105677)
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 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS Ballyreagh congregation of the Presbyterian Church in Ireland. l Ballyreagh Road, Ballygawley, Co Tyrone, BT70 2HQ. Registered Charity in Northern Ireland (NIC105677}. CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Rev Jonathan Boyd Mr Trevor McDaniel Mr Stephen Somerville Mr Paul Potter PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer- Rev Jonathan Boyd Mr Trevor McDaniel Mr Trevor McDaniel INDEPENDENT EXAMINER Mr 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 PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) 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 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 a5 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 ha5 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.
an BALLYREAGH 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 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 member5 to playtheir 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; is committed to the historic Christian gospel as revealed in the Bible. is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being: A Covenant Community: where our relationships are rooted in the promises of God by 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 belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJEcfivES 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 organ isations includ ing: Creche / Sunday School / Bible Class. Ladies Guild. Midweek Bible Study and Prayer Meeting held alternate months with Ballygawley Presbyterian Church. The following organisationslclubs a re held jointly in our sister church in Ballygawley: Junior and Senioryouth Clubs. Mothers and Toddler5 (Busy Bees). Yarn and Yarn for Senior Citizens. Connect for all ages. Junior Christian Endeavour. Salt and 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 2 Sacraments of Baptism. There was I marriage Service during 2023. Thanks wa5 given for faithful services of leaders and church members. There were 2 deaths in the congregation during 2023.
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) At 31 December 2023 there were 56 communicant members and 59 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 (Ukraine), Africare, EMF, Kiwokie Student Sponsorship {Ugandal, Home and Overseas Mission, Leprosy Mission and Hope for U Ministries. 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 2023 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 June.
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) Property No major work was carried out during 2023. Organisations Ladies Guild met 7 times during the year. Average attendance is around 15. Walk for Life met on 5 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.
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards {the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to prattical 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 presbr(eries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all case5. 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 Ch urch 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 BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 66 contributors during the year {2022: 67) donating a total of £23,340 {2022: £22,584). Total income of the congregation during the year was £36,952 compared to £34,275 in the previous year. Total expenditure decreased from £43,957 to £36,774. The main reason for the decrease was repairs to the Manse including insulating and painting the exterior in the previous year. 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 64131 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 27 February 2024 and signed on its behalf by: Revjona an Boyd r Trevor McDaniel Date: 202(+ Date: 27
an INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF BALLYREAGH CONGREGATION OF THE PRESBYfERIAN 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 a nd Lia bilities 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 6519}{bl 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 Dirertions given by the Charity Commission for Northern Ireland under section 6519llbl 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 settion 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. 10
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd) 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 Dirertions 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 qualifjcation: FCA Address: 16 Church Street, Dungannon, Co Tyrone, BT716AB Date: li
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 December 2023 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Recelpts Donations and legacies Charitable activities Other trading activities Investment income Other 27,673 5,750 1,322 693 690 33,423 1,322 693 715 799 32,279 1,029 40 729 198 25 799 Total recelpts 28,497 8,455 36,952 34,275 Payments Raising funds Charitable activities Other 12001 {25,2201 {4,2351 12001 131,0361 15,5381 15,8161 11,3031 130,093} 113,864} Total payments 129,6551 17,1191 136,7741 143,957} Net receipts 1 (payments) Transfers between funds {1,1581 14401 1,336 440 178 19,682} Net movement in funds Funds brought forward {1,5981 21,081 1,776 71,854 178 92,935 19,6821 102,617 Funds carrled forward 12 19,483 73,630 93,113 92,935 12
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Funds Endowment Total Funds Totsl Funds Funds 2023 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 21,081 11,598} 71,854 1,776 92,935 178 102,617 19,6821 Bank and Cash at end of year 19,483 73,630 93,113 92,935 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts 28,392 64,721 28,392 64,543 93,113 92.935 Other Assets Fixed Assets- Note 10 Investments- Note 11 Approved by the Kirk Session at a meeting on 27 February 2024 and signed on its behalf by: Rev Jon han Boyd r Trevor McDaniel Date: 17"fJy Date: J7 13
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS For the year ended 31 December 2023 ACCOUNTING POUCIES 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 basi5. 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 (al 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 Funds Restrirted Funds Endowment Funds Total 2023 Total 2022 Recorded giving Loose collections Donations and gifts Gift aid 23,340 497 310 3,526 2,802 1,712 32 1,204 26,142 2,209 342 4,730 26,272 1,114 180 4,713 27,673 5,750 33,423 32,279 14
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) For the year ended 31 December 2023 CHARITABLE AcfiviTIES Unrestrlrted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Income from charitable attivities Fundraising events 144 144 1,178 1,178 1,029 1,322 1,322 1,029 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Fund5 Endowment Funds Totsl 2023 Total 2022 Other 693 693 693 693 INVESTMENT INCOME Unrestrlcted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Deposit interest 25 690 715 729 25 690 715 729 15
an BALLYREAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Other 799 799 198 799 799 198 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Totsl 2023 Totsl 2022 FWO envelopes 200 200 2C(J 200 CHARITABLE AcfiviTIES Unrestrirted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Organisational running expenses Donations to missions and charities Governance costs 4,734 197 17,957 1,972 4,734 197 17,957 2,020 2,510 3,258 360 4,799 205 16,887 1,729 1,463 4,680 330 48 2,510 3,258 360 25,220 5.816 31,036 30.093 16
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) For the year ended 31 December 2023 OTHER EXPENDITURE Unrestrlrted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Property and maintenance costs Purchase of new equipment 4,235 1,303 5,538 12,790 1,074 4,235 1,303 5,538 13,864 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 £770,637. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 Other 17
an BALLYREAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) For the year ended 31 December 2023 12. FUND BALANCES Fund Balance at start Receipts Payments Surplus / (Deficit) Transfers Balance at end Unrestricted Funds General 21,081 28,497 129,6551 {1, 1581 14401 19,483 21,081 28.497 129,6551 {1,1581 14401 19,483 Restrirted Funds Property Mission and charity Other Organisational 34,3 13 537 13,697 23,307 2,261 1,984 1,234 2,976 11,3031 12,5741 12501 12,9921 958 15901 984 {161 106 542 {281) 73 35,377 14,400 23.364 71,854 8,455 17,119) 1,336 440 73,630 Endowment Funds Endowment Total 92,935 36,952 136.7741 178 93,113 18