Loughbrickland Reformed Presbyterian Church Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities for the year ended 31 December 2022 Charities Number- 106278 Wylie Ruddell
Loughbrickland Reformed Presbyterian Church Annual report and financial statements for the year ended 31 December 2022 Contents Pages References and administrative details of the Charity Trustees, report Independent examiner's report to the Trustees Recelpts and payments account Statement of assets and liabilities Notes to the f inancial statements
Loughbrickland Reformed Presbyterian Church References and administrative details Charlty Name: Loughbrickland Reformed Presbyterian Church Charity Registration Number,. 106278 Contact Address.. Loughbrlckland Reformed Presbyterian Church clo Mr William Kemps (Clerk of Session) 20 Cortamlet Road Altnamackin Newry BT35 OEE 02830 878890 Trustees Mr Hugh Dra1n Mr William Kemps Mrjames Murdoch Rev Joseph Dunlap (ordained 25 February 20221 Mr Stephen Finch Mr Stephen Hughes Independent Examlner Wylle Ruddell Chartered Accountants & Statutory Auditors Unit 63 Armagh Business Centre 2 Loughgall Road Armagh 8T617NH Bankers Ulster Bank 22 Bi-idge Street Banbrldge Solicitors FA Edward Orr 50licitors 9A Church Square Banbridge BT32 4AS
Loughbrickland Reformed Presbyterian Church Trustees, Annual Report for the year ended 31 December 2022 Introduction This document is the annual report for Loughbrickland Reformed Presbyterian Church, Northern Ireland Charity Number NIC106278. This report relates to the calendar year 2022. Purpose The charitable purpose of the congregation is the advancement of rell8ion. Loughbrickland Reformed Presbyterian Church is a congregation of the Reformed Presbyterian Church of Ireland. The Reformed Presbyterian Church of Ireland exists to honour and worship God and to share the good news of Jesus Christ HIS Son. Structure Session The Charity trustees of the congregation are the members of the Session, which eonsists of the minister and ruling elders of the congregation. In casp of vacancy (where a congre8atlon has no minister), an acting minister from within the Presbytery Ilnterim Moderator) is a member ol the Sesslon, although without nece553rily being a charity trustee. Elders and ministers are chosen by a vote of all tommunlcant members of the congregation. Election of elders, calllng of ministers and transaction of session business are carried out in accordance with the 'Code', the Book of Government and Order of the Reformed Presbyterian Church of Ireland. Wlder Governance In the Presbyterlan form of church government practiced by the Reformed Presbyterian Church of Ireland. each Ioc21 congregation belongs to a Presbytery. Loughbrickland congregation belongs to the Southerr¢ Presbytery of the Reformed Presbyterian Church of Ireland. The membership of each Presbytery consists of the active and retired ministers of the Presbytery, along with a representative elder from each member congregation. The Presbytery is responsible for the spiritual Dversight of the congregations within its care and meets a minimum of four times per year. The highest court of the Reformed Presbyterian Church is its Synod, which consists of the membershlp of all the Presbyteries of the Church. The Synod meets at least annually to transact the business brought to it by its constituent Presbyteries and Synodical committees. Deacons The deacons are responsible for the temporal affairs of the congregation, including matters re13ting to the finances and property of the church. Deacons are elected by a vote of all communicant members of the congregation and are accountable to Sesslon for their activities. Volunteers The congregation relles on the generosity of volunteers in giving their time to assist with a range of activities in the church, including work with children and young people. provision of hospitality, malntenance of the premises and management of the audio ministry.
Loughbrickland Reformed Presbyterian Church Activities Public Worship Within the period covered by this report, LouBhbrickland Reformed Presbyterian Church has provided public worship services for instruction and devotion, held regularly at 11'.30AM and 7PM each Sunday, which are open to all. A midweek Meeting for Bible teaching and prayer is also held regularly. The Lord's Supper wzs observed in 2022 and is open to all who have been baptised and who make a credible profession of saving faith in the Lord Jesus Christ. The sacrament of Baptism wa5 a150 observed in the past year when occasion arose. Pastoral Work The elders of the congregation provlded pastoral visitation to elderly, sick and to those unable to attend the public worship through age or ill-health. Denominational Activity Representatives of the church Session attended Presbytery meetings regularly, and the annual denominational Synod. Contrlbutions were made to central Synodical funds for general expenses (such a5 tralninE of mlnisters and youth workl. Outreach and Mlsslon Local outreach work in Loughbrickland and its surrounding area was held through door to door work. As noted above, nationwide and overseas mission work was supported financially through contributions to denominational funds {Reformed Presbyterian Missions), Flnanclal Support Flnancial contributions were also made to the mission organisation Come Over and Help. support for advocacy group The Christian Institute and Trinitarian Bible Society ltran51ation and distribution of the Bible) was a150 provided. Youth Work Instructlon of chlldren and young people in meetings of Sunday School and Covenanter Youth group 35 well as opportunitie5 for informal fellowship. All leaders and volunteers in the youth work have gone through Access N I vetting. Church Propertv While no major work w35 carried out on the church property in the course of the year, regular cleani ng of the meetlng house and hall took p12ce, along with upkeep of the church grounds and maintenance as required, Recordings The services of worship are recorded and are acces51ble via the Internet in both audio and video form, These recordings provide access to the pulpit rninistry to those who are unable to attend public worship due to ill health or other clrcumstances. This wa5 particularly helpful during 2022 to those unable to attend in person,
Loughbrickland Reformed Presbyterian Church Public Benefit Loughbrickland Reformed Presbyterian Church meets the public benefit requirement by provldlng a place for worship Ithrough weekly services of worship and other meeting51, by increasing awareness and understanding of rellgious beliefs (through publlc preaching f rom the Holy scriptures, literature distribution, pa5torBI counselllng and youth workl, and by engaging in and supporting missionary and outreach work, both in the Loughbrickland area and overseas. The work of the church in fulfillment of its purpose does not lead to harm. The only private benefit is for Ministers and others who May receive benefit as a result of their employment. Such benefit is incidental to the work and purpose of the congregation, The Charity Trustees have had regard to the Public Benefit to the Charity Commission's Public Benefit Statutory guidance, Financial Sltuatlon The congregation's main source of income is members, contributions through the weekly Freewill Offering. Total Freewill Offering receipts in the year were £82,08912021 £80,204}. Unrestricted reserves at the year-end were £135,807 {2021 £125,449). Statement of Trustees Responsibilltles The Trustees are responsible for preparing the annua I report and the financial statements of the congregation in ccordance with applicable law and generally accepted accounting practice. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregètion's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safegua rding the assets of the congregation and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularities. As the congreEation's 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 payments account and a statem ent of assets and The Church constitution is a historical document and had contained a clause that the annual accounts should be audited. A motion was passed at the June 2019 Synod that the wording of this clause would be changed at the June 2020 Synod which did not take place due to the ongoing Covid-19 pandemic. The change wo5 approved at the Synod of June 2021 to state that the accounts should be 'independently examined by a competent person,. Approved by Session at its meeting of 15th October 2023 Clerk of session Moderator of Session Stephen Hughes Rev. Joseph Dunlap
Loughbrickland Reformed Presbyterian Church Independent examlner's report to the Challty Trustees of Loughbrlckland Reformed Presbyterian Church We report on the accounts of Loughbrickland Reformed Pre5byterlan Church for the year ended 31 December 2022, which are set out on pages 7 to 9. Respective responsibllities of Charlty Trustees and examlner As the charity's Trustees you are responsible for the preparation of the account5 in accorda nce with the Chai-ities Att {Northern Ireland) 2008. It is our responsibility to: Examine the accounts under section 65 of the Charities Act. Follow the procedures laid down in the general Directions given by the Commission under section 6519llbl of the Charities Act. State whether particular matters have come to our attentlon. Basis of Independent examlner's report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried our in accordance with the general directioris given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. O(Jr 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 you as charity Trustee5 concerning any such matter5. Our role is to state whether any material matters have come to our attention giving us cause to believe.. l. That accountln8 records were not kept in accordance with section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not com ply with the accounting requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached, Independent examiner'5 Statement We have completed our examination and have no concern5 in respect of the matters111 to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention D d,JLII D Ruddell For and on behalf of Wylie Ruddell Chartered Accountant5 and Statutory Auditors Unit 63 Armagh BusTness Centre 2 Loughgall Road Armagh BT617NH Date:
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Notes to the flnanclal statements for the year ended 31 December 2022 Accounting pollcles Set out below are principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities. {al Recelpts and Payment5 Account All Items of income and expenditure included wlthin the ReiptS and Payments Account have been accounted for on a cash receipts basis. Ibl Statement of Assets and Liabllities (il Assets retalned for the Church's own use The congregation own the church building and contents at Main Street, Loughbrickland. The premises and contents have an insurance valuation of £798,333. The congregation own the church hall and contents at Maln Street Loughbrick5and. These premises and contents have an insurance valuation of £453,358. The congregation own the manse and contents at 22 Main Street, Loughbrickland. These premises and contents have an insurance valuation of £396,523. The congregation own a small parcel of agricultural land of approximately /14 acre in Scarva. The area grows wild and the trustees believe that it does not have any significant value on the open market. Icl Fund Accounting Endowment fund5 are funds, the capital of which must be retained either permanently or at the congregation's discretion,. the incorne derived from the endowment is to be used either as restricted or unrestricted income funds dependlng upon the purpose for which the endowment wa5 established in the first place. Reslricted fund5 comprlse (al i ncome from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activity intended by the donor. U nrestricted funds are income funds which are to be spent on the con8regation's general purposes. Designated funds are general funds Set aside by the congregation for 8 specific use in the future.
Notes to the financlal statements for the year ended 31 December 2022 Donatlons Unrestricted Restrirted Fund5 Funds 2022 2022 Unrestricted Funds 2021 Restricted Funds 2021 Total 2022 Total 2021 Freewlll offering Missior5s and synodicals Building and repairs Special collections Other collections 82,089 82,089 610 80,204 80,204 520 610 520 950 950 11,225 11,225 4,624 4,624 Total 82,089 11,835 81,154 86,298 Charitable activities Unrestricted Funds 2022 Restricted Funds 2022 Unrestricted Funds 2021 Restricted Funds 2021 Total 2022 Total 2021 Minlsterial expenses Premises expense5 Adrnin expenses Mission and synod expenses Special collections Other expense5 Total 44,971 13,699 6,408 25,932 44.971 30,830 20,989 6,368 25,266 30,830 20,989 6,368 25,786 4,624 1,246 89,843 13,699 6,408 29,997 7,770 211 4,065 7,770 520 4,624 211 1,246 91,221 11.835 103,056 5,144 Reconciliation of Cash Funds Total Cash Funds at Beginning of the year Receipts for the year Payment5 for the year Total Cash Fund5 at Ènd of the year 134.326 113,576 1103,2181 144,684 Trustee/Related Party Transactions Rev Robert Robb received £l,OOD In respect of hls role as Interim Moderator for the year, This amount is included in 'Ministerial expenses" at note 3. Also Included within 'Mlnlsterial expenses" at note 3 are the following amounts- £7,900 relating to a loan to Rev. J Dunlap for the purchase of a car to enable him to carry out hi5 ministerial dutie5. £4,OQO for Rev, J Dunlap's PhD 5pon50r5hip for the 2022 and 2023 years £1,290 for f lights for Rev. J Dunlap and his f amilv