an PEThIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland {NIC105679)
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financlal Statements for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Pettigo congregation of the Presbyterian Church in Ireland 42 High Street, Tullyhommon, Kesh, Co Fermanagh BT93 8DL Registered Charity 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 Harold Hamilton- Emeritus Mr Alan Moore Mr Trevor Noble Mr Noel BaxteT- EmeritU5 PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer: Rev Gunther Andrich MrAlan Moore Mr Alan Moore INDEPENDENT EXAMINER Gary Thompson Bannagh Be& Kesh, Co Fermanagh BT93 88Y BANKERS Dan5ke Bank Main Street, Irvine5town, Co Fermanagh BT94 IGJ SOLICITORS Fergusons Solicltors 18 Belmore Street, Enniskillen, Co Fermana8h BT74 6AA
an PEThIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRusfEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Klrk Sesslon 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 Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belon8lng to the congre8atlon. Members of the Klrk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetlngs of the Kirk session are held at least four times a year or as appropriate. To be chosen ft)r 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 whlch superlntends 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 PresbY(ery 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 PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND 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 Éts supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the third 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 representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charltable purpose of the congregation is the advancement of religion. Pettigo 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 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& family focused, carin& 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 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 alms to Ilve out Its Mlsslon and Vlslon as a famlly 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.
an PEThIGO CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) 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 Confesslon 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 obserded on three 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 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 Glrls, Brigade and Boys, Brigade is comprised of members from the church and other local churches in the area, wlth Its meetings being held in the Pettigo Methodist Church hall. ACHIEVEMEMfs AND PERFORMANCE Worshlp and prayer The congregation normally meets for worship each Sunday at 12.30pm, however during the month of July the service is usually at the earlier time of 9.45am and during 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 scriptures and for a time of prayer. As well as our regular services during the year we acknowledge God's gift of new life at Sacraments of Baptism, conduct marriage services and gave thank5 for faithful services and sought to comfort those who had been bereaved during the year. No baptisms or marrlage services took place in the church and sadly several members passed away during the year. At 31 December 2023 there were 78 communicant members and 42 families connected with the congregation. The average weekly attendance at worship is 24.
an PErriGO CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) Pastoral care Members of the congregation who are unable to attend church due to sickness or age are vlslted on a regular basis by the minister, 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 is a central fund of the Presbvterian Church in Ireland. This fund enables congregations to 5UPPOrt the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregatlon 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, enable5 church planting, provides grant support for the upkeep of church premises, assist with the runnlng costs of Unlon 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. The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meeting5 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 Bulldlngs, Belfast, which is normally held in June. Property During the year there were no major repairs or refurbishment projects carried out on the property.
Presbyter an PEThIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) Organisations Sunday School continues with the children leaving to go out to Sunday School after the children's address. 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 May 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 weekly schedule with varying attendance levels. At Christmas the children were actively involved in the special all age family service on 17th December with a presentation on the true message and celebration of Christmas. 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 occaslons for a short get together. They have also Jolned wlth Irvlnestown & Tempo PW groups for meetings. In December 2023 Pettigo PW supported the Christmas Tree Festival fundraising event in St Mar¢s Church Pettigo. This was a very successful weekend for the community with many Chrlstmas tree dlsplays from local buslnesses and organlsatlons In the area whlch culminated with a special church service on Sunday evening and all funds raised were towards the local care in the community. Pettl80 Glrls, Brlgade, which was formed In 1960, is open to girls 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 2023 with 30 girls and 9 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 programme of bible study, craft, games, charity and badge work. The GB season ended with their Display held on Friday 12 April 2024 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 evenings in the Pettigo Methodist Church hall. Volunteers The Trustees wlsh to acknowled8e their deep appreciation of those who 8ive freely of their time by serving on committees and helping with organisations and other church activities.
an PErriGO CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the publlc beneflt 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 expre55ion5 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 organi5ed and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboard5, 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 famllles, and members of the public. The purpose does not lead to hann. 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 Northem 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 PETTIGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregation's main source of income Is members, contributions through the Weekly Freewill Offering. There were 31 contributors during the year (54 in previous year, 2022) donating a totsl of £17,516 (£19,159 in previous year, 2022). Total Income of the congregation during the year was £29,569. compared to £29,441 in the previous year. Total expenditure increased from £27,693 in the previous year to £30,059 in the year ended 31 December 2023. Although income for the year has increased slightly from the previous year, the impact of inflation and higher costs has given rise to a greater Increase in expenditure during the year. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the flnanclal statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations totsl income does not exceed £250,000, the Trustees have elected under Section 64(3} of the Charities Act (Northern Ireland) 208 to prepare a receipt5 and payment account and a statement of assets and liabilities. The Trustee5 are responsible for keeping adequaie accounting records that are sufficient to show and explain the congregatlon'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 detertion of fraud and other irregularities. Approved by the Kirk Session at a meeting on 11 June 2024 and signed on its behalf by Alan Moore Thomas Read Date: Date: li IbblEo24
an INDEpENDEr EXAMINERS REPORT TO THE TRUSTEES OF PETfiGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I rerK)rt on the financial statements for the year ended 31 December 2023. which comprise the statement of financial activities, statement of assets and liabilities and the related notes. Respectivo responsibilities of trustees and examiner As the charty's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northem 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(9)(b) of the Charities Act; and to state whether particular matters have come to my attention. Basls of Independent examlnerfs report 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 Irelsnd under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charty and a comparison of th8 accounts presented with those records. It also included consideration of any unusual items or disdosures in the accounts, and seeking explanations from the trustees conceming any such matters. My role is to state whether any material matters have come to my attentlon givlng me cause to belleve: That accounting records were not kept in accordan with section 63 of the Charities Act That the accounts do not accord viith 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. Independent examlnerfs 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 Directions of the Charity Commission for Northern Ireland, I have found no matters that require awing to your attention. ompson Date: Independent Examiner Bannagh Beg Kesh Co Femianagh BT93 88Y 10
an PETfiGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL Acrivrry (Recelpts and Payments Account) for the year ended 31 December 2023 Note Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading actlvltles Investment Income Other 16,537 11,539 300 28,076 300 28,124 300 828 231 828 365 737 134 16,671 12,898 29,569 29,441 Sale of Investments Sale of fixed a55ets Loans Received Total Receipts 16,671 12,898 29,569 29,441 Payments Raising funds Charitable activities Investment costs Other 214 21,210 214 29,845 235 27.458 8.635 21,424 8,635 30,059 27,693 Purchase of Investments Purchase of red a55ets Loan Repayments 12 Total Payments 21,424 8,635 30,059 27,693 Net receipts / (payments) Transfers between funds Movement in funds value {4,753) (25) 4,263 25 {49)) 1,748 Net movement In funds Funds brought forward Non cash/bank related funds 10 {4,778) 14,849 4,288 29,908 I4) 44,757 1,748 43,009 Funds carried forward 13 10,071 34,196 44,267 44,757 11
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2023 Unrestrirted Funds Restrirted Endowment Totsl Funds Totsl Funds Funds Funds 2023 2022 Funds Reconciliation Bank and Cash at start of year Non cash/bank related funds Net movement in funds 14,849 29,908 44,757 43,009 14,778} 4,288 (4901 1,748 Bank and Cash at end of year 10,071 34,196 44,267 44,757 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 44,267 44,757 44,267 44,757 Other Assets Fixed Assets- Note 11 Church Premises Flxtures, Fittings & Equipment Vehicles Investments- Note 12 Gift Aid receivable on donations 15,246 15,613 15,246 15,613 Liabillties Loans Other Approved by the Kirk Session at a meeting on 11 June 2024 and signed on its behalf by Alan Moore Thomas Read Date: Date: li 12
an pEIG0 CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provision5 in The Charities (Accounts and Reports Regulations (Northem Ireland) 2015 to prepare its accounts on a receipts and payments basls. FUND ACCOUrING 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 Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2023 Totsl 2022 Recorded givln8 Loose collections Donations and gifts Gift Aid Gifts in remembran Legacies and bequest 13,652 395 3,864 7(X) 3,304 1,921 1,750 17,516 1,095 3,304 4,411 1,750 19.159 1,400 3,098 3,467 2,490 1,000 16,537 11,539 28,076 28,124 13
an pEIG0 CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS 31 December 2023 CHARITABLE ACTIVITIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 300 300 300 300 300 300 4. OTHER TRADING ACTIVITIES Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 Letting of premises Trading income 5. INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Deposit interest General Investment Fund Rents investment propertles Other investment income 76 76 752 752 730 828 828 737 14
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER INCOME Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 Insurance claims Other income 134 231 365 280 134 231 365 RAISING FUNDS Unrestricted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 FWO envelopes Fundraising events 214 214 235 214 214 235 CHARITABLE AcfiviTIES Unrestrfcted Funds Restrirted Endowment Funds Funds Total 2023 Totsl 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational runnlng expenses Donations to Missions and charities Governance costs 2772 122 13,197 4,879 2772 122 13,197 9,288 4,226 240 2,578 iio 12,132 8,154 4,244 240 4,409 4,226 240 21,210 8,635 29,845 27,458 15
Presbyter an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 Dernber 2023 OTHER EXPENDITURE Unrestricted Funds Restrlcted Endowment Funds Funds Total 2023 Total 2022 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 whlch are not held in bank or cash balances. Any other funds, which the congregation hold5, in particular investments and loans, are disclosed on the Statement of Assets and Llabilities. 11. FIXED ASSErs The congregation owns the Church premlses 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 £751,863. The con8re8atlon also owns a 50% share of the manse situated at 21 Lisnarick Road, Tullynagarn, Irvinestown, Co Fermanagh BT94 IEY. The half share has an insurance value of £223,307. 12. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund Property Other investments 15,246 15,613 15,246 15,613 16
an PErriGO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 13. FUND BALANCES Fund Balance Movement Recelpts Payment Surplus / Transfer Balance at start to funds (Deficit) at end Unrestricted Funds General Fund 14,849 16,671 21,424 14,7531 125) 10,071 14,849 16.671 21.424 14.753) 125) 10,071 Restrirted Funds Building/Renovation Fund Mission & Charities Fund Other CongregatSonal 22.383 7,959 3,902 1,037 3,736 3.927 972 4,223 {25) 65 26,606 25 7,525 7,590 29,908 12,898 8.635 4,263 25 34,196 Endowment Funds Investments Fund Total 44,757 29,569 30,059 (4901 44,267 17