an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charlty In Northern Ireland (NIC105679)
Presbyter an PETTIGO 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 DEfAILS Pettigo congregation of the Presbyterian Church in Ireland 42 High Street, Tullyhommon, Kesh, Co Fermanagh BT93 8DL Registered Charlty in Northern Ireland (NIC105679) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Rev Gunther Andrich Mrs Irene Coulter Mr Thomas Read Mr Alan Atchison- resigned 03105/22 Mr Alan Moore Mr Trevor Noble Mr Noel Baxter- emeritus 01102/22 Mr Harold Hamilton- emeritus PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer: Rev Gunther Andrich Mr Alan Moore Mr Alan Moore INDEPENDENT EXAMINER Gary Thompson Bannagh Be& Kesh, Co Fermanagh BT93 8BY BANKERS Danske Bank Maln Street, Irvinestown, Co Fermanagh BT94 IGJ SOLICITORS Fer8usons Solicitors 18 Belmore Street, Ennisklllen, Co Fermanagh BT74 6AA
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) 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 it5 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 affalrs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congre8atlonal 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 at least four times a year or 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 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. Pettigo 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 congregatlon.
an PErriGO 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 con8re8ation, retired minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the con8regatlon is the advancement of religion. Pettigo congregatlon 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 its members to play their part in fulfilling God's mission to our world. The congregation's mission purpose is that Pettigo Presbyterian Church aims to be a community of Jesus, disciples, dedicated to honouring Him, in word and life. We see our church as welcomin& famlly focused, carlng, and aiming to be faithful to the teaching of our Saviour. Our vision is to help our members to grow and develop in their Christian faith, to promote a wider interest in the needs of our community and the world around us, and by our lives, witness and example, to draw others to Christ, which: is increasingly characterlsed 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 thi5 time and place. The congregation aims to live out its Mission and Vislon as a family of God's people by being: A Covenant Communlty: 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 Chrlst. An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blesslngs for others beyond the bounds of our community.
an pEIG0 CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd) As a congregatlon 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. AcfiviTIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on three occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Je5U5 Christ are admitted to the Lord'5 Supper. The congregation holds regular prayer and bible study meetings, and it has a wide range of organisations including: Sunday School Presbyterian Women (PW} Girls, Brigade Boys, Brigade Kindly note, the Girls, Brigade and Boys, Brigade is comprised of members from the church and other local churches in the area, with its meetings being held in the Pettigo Methodist Church hall. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.30pm. however during the month of August a joint service may be held with Irvinestown congregation, with which we are linked, at 11.00am in Irvinestown. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study the sCriptuS and for a time of prayer. As well as our regular services during the year we acknowledged God's gift of new life at a Sacrament of Baptism, where we celebrated the baptism of twins and welcomed them into the church family. No marriage services took place in the church during the year. Sadly several members passed away during the year; we gave thanks for their faithful service and sought to comfort those who had been bereaved. At 31 December 2022 there were 78 communlcant members and 43 families connected with the congregation. The average weekly attendance at worship is 29.
an PEIG0 CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) Pastoral care Members of the congregatlon who are unable to attend church due to sickness or age are visited on a regular basls by the mlnister, elders or by one of the congregation's pastoral visitors. Mission and outreach At a local level the congregation reaches out through the regular preaching of God's Word, special services and the individual friendship evangelism of committed members, together with our youth and children's work. The congregation supports the United Appeal for Mission which 15 a central fund of the Presbyterian Church In Ireland. This fund enables congregation5 to support the wider mission of the denomination and to do mission and outreach on a denomlnational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, asslsts congregations with the deployment of locally based staff, enables church plantin& provides grant support for the upkeep of church premises, asslst 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, dlscipleshipi global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominatlons annual World Development Appeal, Sunday School project and any other special appeals. 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, whlch is normally held in June. Property During the year there were no major repairs or refurbishment projects carried out on the property.
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Organisations Sunday School continued at the start of 2022 with some of the post Covid-19 routines in place and the children leaving to go out to Sunday School after the children's address and hymn. There is a wide age range with the children divided between two groups, Nursery to P6 and P7 to Year 10. The programme follows the Postal Bible School lessons as this works well and accommodates the wide age range. A team of teachers and supervisors volunteer on a rota basis to assist with Sunday School whilst ensuring compliance with child protection guidelines. The Sunday School year culminated in June with a Children's day service at which the children were presented with vouchers from Real Life bookshop and other treats. After the service everyone enjoyed an ice cream and an opportunity for social fellowship. Sunday School resumed again in the autumn and has continued on a fortnightly schedule with varying attendance levels. At Christmas the children were attively involved in the service on 18th December, the Sunday before Christmas Day. The Presbyterian Women's group (PW} normally meet on the first Tuesday evening of each month from September to April. Due to declining numbers it was not possible to meet every month but the group have met on several occasions for a short 8et together. Pettigo PW hosted a Carol Service in December 2022 and it was greatly encouraged by the support from other ladies groups in our area. They have also joined with Irvinestown & Tempo PW groups for meetings. Pettigo Girls, Brigade, which was formed in 1960, is open to glrls from the age of 4 to 17 years old. Members and leaders are drawn from Pettigo Presbyterian Church and other local churches. Meetings are normally held on Wednesday evenings in Pettigo Methodist Church hall from September to April and include activities such as crafts, bible study, sports and cooking. Several members of Pettigo Presbyterian Church are actively involved in leadership roles. Pettigo Girls, Brigade started for new session in September 2022 with 30 girls and 6 leaders on their records. Explorers and Juniors meet from 6.30 to 7.30 and Seniors and Brigaders from 7.45 to 9pm. Each group have enjoyed a varied prograrnme of bible study, craft, games, charity and badge work. The GB season ended with their Display held on Wednesday 22 March 2023 and the leaders were greatly encouraged by the support of parents and friends Pettigo Boys. Brigade is comprised of members from the Pettigo Presbyterian Church, the Pettigo Methodist Church and other local churches. Meetings are held on Friday evening5 in the Pettigo Methodist Church hall. Boys, Brigade resumed their meetings agaln in autumn 2022. 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 PErriGO CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) PUBLIC BENEFrr 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 whlch 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 opportunltles 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 beneflts are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery Is facllltated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websltes, and social media or in other ways. The benefrts are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and member5 of the public. The purpose does not lead to harm. The only private beneflt 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 Indlrect 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, charltles and indivldual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 54 contributors during the year (53 in pVIouS year, 2021) donating a total of £19,159 (£17,910 in previous year. 2021). Total Income of the congregation during the year was £29,441, compared to £27,238 in the previous year. Total expenditure Increased from £23,630 in the previous year to £27,693 in the year ended 31 December 2022. Although income for the year has increased slightly from the previous year, the impact of inflation and higher energy costs has given rlse to a greater increase in expenditure during the year. STATEMENT OF TRusfEE RESPONSIBILMES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance wlth applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250,000, the Trustees have elected under Section 6413) of the Charities Act (Northern Ireland) 208 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 taklng reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meetlng on 04 May 2023 and signed on its behalf by Alan Moore Thoma5 Read Date: | o qo2S Date:c 416)Is
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF PETTIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the financial statements for the year ended 31 December 2022, which comprise the statement of financial activltles, ststement of assets and liabilities and the related notes. Respective responsibilities of trusteas 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 accounts under section 65 of the Charities Act: to follow the procedures laid down in the general Directions given by the Charty Commission for Nothem Ireland under section 65(9){b) of the Charities Act- and to stste whether particular matters have come to my attention. Basls of Indopondent examineVs 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 Charlty Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examinatlon Included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also induded consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concemiro 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 rK>t kept in accordance with sectton 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 understsnding of the accounts to be reached. Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters {1) to (4) listed above and. in connection with following the Dlrectlons of the Charity Commission for Northern Ireland. I have found no matters that requlre d wing to your attention. ,iJ., . son Date: Independent Examiner Bannagh Beg Kesh Co Fem)anagh BT93 8BY 10
an PErriGO CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND srATEMENT OF FINANCIAL ACTivrrY (Receipts and Payment5 Account) for the year ended 31 December 2022 Note Unrestrfcted Funds Restrirted Funds Endowment Funds Totsi 2022 Totsi 2021 Receipts Donations and legacies Charitable activities Other tradin8 activities Investment Income Other 17,169 10.955 300 28,124 300 26,282 300 737 268 737 280 651 12 17,181 12,260 29,441 27,238 Sale of Investments Sale of fixed assets Loans Received Total ReceSpts 17,181 12,260 29,441 27,238 Payrnents Raising funds Charitable actlvltles Investment costs Other 235 19,230 235 27,458 225 23,405 8,228 19,465 8,228 27,693 23,630 Purchase of Investments Purchase of fixed assets Loan Repayments 12 Totsl Payments 19,465 8,228 27,693 23,630 Net receipts / (payments) Transfers between funds Movement in funds value 12,284} (1201 4,032 120 1,748 3,608 Net movement In funds Funds brought forward Non cash/bank related funds 10 {2,4041 17,253 4,152 25,756 1,748 43,009 3,608 39,401 Funds carried forward 13 14,849 29,908 44,757 43,IX)9 11
an PETfiGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMEKf OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestrirted Funds Restricted Funds Endowment T¢)tsl Funds Total Funds Funds 2022 2021 Funds Reconciliation Bank and Cash at start of year Non cash/bank related funds Net movement in ftjnds 17,253 25,756 43,009 39,401 (2,404) 4,152 1,748 3,608 Bank and Cash at end of year 14,849 29.908 44.757 43,009 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 44,757 43,009 44,757 43,009 Other Assets Fixed Asset5- Note 11 Church Premises Fixtures, Fittings & Equipment Vehicles Investments- Note 12 Gift Aid receivable on donatlons 15,613 16,534 15,613 16.534 Liabilities Loans Other Approved by the Kirk Session at a meeting on 04 May 2023 and signed on its behalf by Alan Moore Thomas Read Date: Date: Z3 12
an PETfiGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POUCIES BASIS OF FINANCIAL sfATEMENTS 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 ACCOUrING Endowment funds are funds, the capltal of whlch 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 Totsl 2021 Recorded giving Loose collections Donations and gifts Gift Aid Gifts in remembrance Le8acies and bequest 14,391 769 4,768 631 3,098 1,458 19,159 1,400 3,098 3,467 17,910 810 2,591 2,891 2,080 2,009 1,000 1,000 17,169 10,955 28,124 26,282 13
an PEfTIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AccoUr5 31 December 2022 CHARITABLE ACTivrriES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 300 300 3(XJ 300 31X) 31X) 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Totsl 202Z Total 2021 Letting of premises Trading income S. INVEsfMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents Investment properties Other investment income 730 730 650 737 737 651 14
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS (cont'd) 31 December 2022 OTHER INCOME Unrestricted Funds Restrlcted Funds Endowment Funds Totsi 2022 Total 2021 Insurance claims Other income 12 268 12 268 280 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 FWO envelopes Fundraising events 235 235 225 235 235 225 CHARITABLE ACTIVITIES Unrestricted Funds Restrirted Funds Endowment Fund5 Total 2022 Totsl 2021 General As*mbly Assessments Presbytery fee5 Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 2,578 iio 12,132 4,170 2,578 110 12,132 8,154 4,244 240 2,677 113 11,685 5,763 2,927 240 3,984 4,244 240 19,230 8,228 27,458 23,405 15
an PErriGO CONGREGATION OFTHE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCour5 (cont'd) 31 Dernber 2022 OTHER EXPENDITURE Unrestrlcted Funds Restricted Funds Endowment Funds Totsl 2022 Total 2021 Investment properties expenses Manse extension and renovation 10. NON CASH/BANK RELATED FUNDS The congregation has reviewed the basis on which it prepares its accounts and, in order that these are prepared on a strict receipts and payments basis, it has eliminated from its fund balances any funds which are not held in bank or cash balances. Any other funds, which the congregation holds, in particular investments and loans, are disclosed on the Statement of Assets and Liabilities. 11. FIXED ASSErs The congregatlon owns the Church premises situated at 42 High Street, Tullyhommon, Kesh Co Fermanagh BT93 8DL and the associated fixtures, fittings, plant and machinery. These have an insurance value of £699,408. The congregation also owns a 50% share of the manse situated at 21 Lisnarick Road, Tullyna8arn, Irvinestown, Co Fermanagh BT94 IEY. The half share has an insurance value of £207,728. 12. INVESTMENTS The congregation h35 the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund Property Other investments 15,613 16,534 15,613 16,534 16
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 13. FUND BALANCES Fund Balance Movement Recelpts Payment Surplus / Transfer at start to funds (Deficlt) Balance at end Unrestricted Funds General Fund 17.253 17,181 19,465 (2,284} (120) 14,849 17,253 17,181 19.465 (2,284} (120) 14,849 Restricted Funds Building/Renovation Fund Mission & Charities Fund Other Congregational 18,622 7,744 3,669 3,388 3,799 1,041 4,356 (130} (194} (595) 130 585 22,383 7,134 7,525 25,756 12,260 8,228 4,032 120 29,908 Endowment Funds Investments Fund Total 43,009 29,441 27,693 1,748 44,757 17