an THE PRESBYfERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC106457)
Presbyter an THE PRESBYTERY OF DERRY & DONEGAL 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 DETAILS The Presbytery of Derry & Donegal of the Presbyterian Church in Ireland 19 Clearwater Londonderry BT47 6BE Registered Charity in Northern Ireland {NIC106457) PRINCIPAL OFFICE BEARERS {At date of this report) Moderator Rev Susan Moore Clerk of Presbytery Rev Colin McKibbin INDEPENDENT EXAMINER Owen McLaughlin Chartered Accountant 300 Seacoast Road Limavady BT49 OJY BANKERS Danske Bank Bank of Ireland Ulster Bank Da Vinci Complex Culmore Road Londonderry BT48 8JB PO Box 103 Lower Main Street Donegal Square West Belfast Buncrana Co.Donegal F93 HC57 BTI 6JS SOLICITORS AD Mcclay & Co Solicitors l Limavady Rd Londonderry BT47 6JU
an CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Mrjohn Kinley Reid Mr George Walker Mr Chester Rouslton Mr Jack Smyth Mrs Dorothy Bates Mr Campbell Armstrong Mr Robert Craig Mr David Mackey Mr David Crawford Mr Robert Patterson Mr James Buchanan Mrs Elizabeth Wylie Mrsammy Stevenson Mr Avril Miller Mr Gordon 5myth MrJohn Elliot Mr Robert Henry Wallace Mr Colin Kennedy Mrs Fiona McNutt Mrs Barbara Smyth Mr Alfie McKnight Mrs Jean Kearney Mr Richard Russell Mrjohn Vance Mr Cecil Pollock Mr Robert Crockett Mrs Olive Elizabeth Witherow Mr Andrew Hunter Mr Edward Lynch George Hunter Mr David Perry Mr John Hazlett Allen Mr William Smyth Mrs Christine Edwards Mr Malcolm Cooper Mrs Dianne Lecky Mr Samuel Sterritt Mr Noel Galley MrTom McQuillan Mrs Sylvia Craig Mrjames Lamberton Mr William Watson Mr Ernest Stewart Mr Robin Hender50n Mr Gordon Smith Mr Samuel Wa550n
Presbyter an Mr John Allen Rev Stephen Hibbert Rev Amanda Best Rev Philip Houston Rev Thomas Robert Buick Rev Ross Kernohan Rev Joseph Fell Rev Colin Jones Rev James Gray Rev Paul Ernest Linken5 RevSamuel John Hanna Rev Gordon Alexander Mccracken Rev David Hillen Rev Colin McKibbin Rev David Latimer Rev susan Jayne Moore Rev James Lamont Rev Graeme Orr Rev Robert Lyle Craig Rev Robert Orr Rev Alan Charles Wilson Rev Philip Poots Revjames Lindsay Blair Rev Stephen Richmond Rev Brian Brown Rev Ala5t3ir James Andrew Rosborough Rev Thoma5 Bruce Rev Craig Munro Wi150n Rev Russell Edgar Rev Seth Wright
Presbyter an THE PRESBYTERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTUREAND MANAGEMENT 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. The following congregations of the Presbyterian Church have been assigned to The Presbytery of Derry & Donegal of the Presbyterian Church in Ireland. Alt, Ballyarnett, Bal lykelly, Ballylennon, Burt, Carlisle Road linc. Strand and Buncra nal, Carndonagh, Carnone, Carrigart, Convoy, Crossroads, Cumber, Donagheady, Donegal, Donemana, Donoughmore, Dunfanaghy, Ebrington, Fahan, Fannet, Faughanvale, l Derry {including Claremont), Glendermott, Gortne55y, Greenbank, Inch, Kilfennan, Kilmacrennan, Knowhead, Leckpatrick, Letterkenny, Magheramason, Malin, Milford, Monreagh, Moville, Newtowncunningham, Ramelton, Raphoe & Ballindrait, Rathmullan, Ray, Sion, St Johnston, Strabane, Stranorlar, Trenta, Upper Cumber, Waterside. A Presbytery makes arrangements for the election of ministers in congregation, ordains licentiates and installs or inducts and appoints m inisters i n the congregation5 assigned to it, They a Iso ordain or install and appoint elders, commission and appoint deaconesses, senior lecturers, auxiliary ministers, lay agents and missionaries who have been called by an authorised body in the Church. A Presbytery has a role in seeing that ministers preach the Word faithf ully to their congregations, regula rly visit the fami lies under their charge, visit the sick, promote peace and temperance and see that the duties of the eldership are property discharged. Presbyteries oversee the resignation and retirements of ministers and elders. Presbyterie5 provide advice to Kirk Sessions and Congregational Committee5 when required and have a role in approving matter5 in relation to congregational property. They report annually to the General Assembly and have the right to make a nomination for the office of Moderator of the General Assembly. The membership of the Presbytery consists mainly of the active ministers of congregations a55igned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of each of the congregation5 assigned to it. Thi5 provides an important link between the congregations and the wider structures of the church
Presbyter an THE PRESBYfERY OF DERRY & DONEGAL OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) st Stated meetings of Presbytery are held on the l Tuesday in February, March, May, November, December and the 2. Tuesday in September. A communion service is usually held on the Sunday closet to the Business meeting in September and this is open to all members of the congregations within our Presbytery. 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. 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 matter5 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 A55embly consists mainly of the active ministers of each congregation, retired ministers and a representative elder appointed by the Kirk Se55ion of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the Presbytery is the advancement of religion. The Presbytery of Derry & Donegal is a Presbytery 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.
an THE PRESBYTERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACTIVITIES AND OBJECTIVES The Presbytery had six stated meetings in the year and meets on other occasions as required. All meetings commence with a time of worship and are opened and closed with prayer. The Presbytery carries out the following activities Interviews candidate5 5eekinE to become Accredited preachers Supports those candidating for the Ministry Installs & Ordains ministers and ruling elders Provides pastoral support for ministers and their families Holds training events such as New Elder's training, Marriage Preparation Classes PW Link is an initiative of Presbyterian Women intended to improve communications and build relationships between Presbyterian Women. PW Link includes a representative from each congregations and runs events to support the mission and outreach of Presbytery. During the year they hold a Rally and a breakfast with special invited speakers at each event. The PW Link provides a report to Presbytery in March each year ACHIEVEMENTS AND PERFORMANCE At the 31 December the following numbers of personal were under the care of Presbytery 2023 2022 Minister in attive service in congregations 20 20 Retired Ministers io io Licentiates Students for the Ministry During the year credentials were received from other Presbyteries in respect of one minister who was installed in a congregation assigned to the Presbytery. Credentials were presented to another Presbytery in respect of no minister who was received under their care. No Licentiates or students for the Ministry were received under the care of Presbytery during the year.
Presbyter an THE PRESBYTERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconvd) The Presbytery encourages the congregations assigned to it to 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 5UPPOrtS congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The Presbytery also encourages congregations to contribute to the denominations annual World Development Appeal, The Presbyetrian Chiunday School project and any other Special appeals. General A55embly Presbyteries are represented on the various Councils of the General Assembly of the Presbyterian Church in Ireland and report on an annual basis to the General Assembly Property Presbytery agreed resolution5 regarding I congregational property projects. The Presbytery holds property on the Strand Road in Londonderry following the closure of the congregation in 2010. This property has been included in the Statement of Assets and Liabilities at its professional valuation carried out on 13 July 2023 by Alexander Gourley Auctioneer5, Valuers & Estate Agents. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on Presbytery, iys commissions and panels. 11 new ruling elders were Ordained during the year to serve in congregations within the Presbytery. 8 ruling elders from congregation5 Within the Presbytery were granted permi55ion to become elders emeritus.
an THE PRESBYfERY OF DERRY & DONEGAL 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 Christthrough the advancement of religion. The direct benefit5 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 opportunitie5 for response to Bible teaching. In turn, this framework leads to prartical 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 congregational churches and members, or are facilitated through presbyterie5 or are organised and delivered centrally. Local delivery is facilitated by central resource5 in almost all cases, 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 familie5, and members of the public. The purpose does not lead to harm. The charities beneficiaries are its members, their fami lies, other individ uals 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 only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission worker5 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 Presbytery has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an THE PRESBYTERY OF DERRY & DONEGAL OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The Presbytery's main source of unrestricted income is an assessment that is levied on the congregations assigned to it and £26,117 wa5 received in the current year1£24,358 in previous year, 20221. Total income of the Presbytery during the year was £110,421 compared to £113,384 in the previou5 year. Total expenditure decreased from £137,863 to £127,254. This includes a payment made to the Clerk of Presbytery for the responsibi lities of that position. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial Statements of the Presbytery in accordance with applicable law and generally accepted accounting practice. As the Presbytery's total income does not exceed £250,000, the Trustees have elected under Section 64(3) 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 Presbytery's transactions and disc105e with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the Presbytery and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Presbytery at a meeting on 25 October 2024 and signed on its behalf by Name Rev susan Moore Name Rev C lin McKibbin Signed Signed a KL/L Date 25 October 2024 Date 25 October 2024 10
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of The Derry & Donegal Presbytery for the year ended 31 December 2023, which are set out on pages 12-18. Respective responsibilities of charlty trustees and examlner 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 follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act state whether particular matter5 have come to my attention. Basis of independent examinerfs 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){bl of the Charities Act. My 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 trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting 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 comply 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 examinerfs statement I have completed my examination and have no concerns in respect of the matters (11 to (4) listed above and, in connection with following the Directions of the Charity Comrni55ion for Northern Ireland, I have found no matters that require drawing to your attention. Owen McLaughlin Chartered Accountant 300 Seacoast Road Limavady BT49 OJY 25 October 2024 11
Presbyter an THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestrlrted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading artivities Investment Income other 26,628 2,564 2,630 29,192 2,630 26,619 2,588 88 77,449 1,062 77,537 1,062 76,741 7,436 26,716 83,705 110,421 113,384 Sale of Investments Sale of fixed a55ets Loans Received Totsl Receipts 26,716 83,705 110,421 113,384 Payments Raising funds Charitable activities Earmarked Interest Other 25,736 29,731 71,787 55,467 71,787 67,206 70,657 25,736 101,518 127,254 137,863 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payment5 25,736 101,518 127,254 137,863 Net receipts / Ipayments) Transfer5 between funds 980 117,8131 {16,833) 124.479) Net movement in funds Funds brought forward 980 73,061 {17,8131 145,059 {16,833) {24,479) 218,120 242,599 Funds carried forward io 74,041 127,246 201,287 218,120 12
an THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Funds Endowment Total Funds Total Funds 2023 Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 73,061 980 145,059 117,813) 218,120 242,599 116,833} (24,479} Bank and Cash at end of year 74,041 127,246 201,287 218,120 Bank & Cash Balances Bank Current Accounts Bank Deposit Accounts Cash in Hand 72,496 126,791 146,563 71,557 201,287 244,440 Other Assets Fixed Assets- Note 9 Buildings & Contents 225,000 225,000 225,000 225,000 Liabilities Loans Other Approved by the Presbytery at a meetin8 on 25 October 2024 and signed on its behalf by Name Rev Susan Moore Name Rev Colin McKibbin Signed Signed Date 25 October 2024 Date 25 October 2024 13
an THE DERRY & DONEGAL PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the Presbytery is less than £250,000 the Presbytery has elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Irelandl 2015 to prepare its accounts on a receipts and payments basis. These accounts do not incorporate the accounts of the congregations assigned to the Presbytery. These have a separate legal identity and are individually registered with the Charity Commission for Northern Ireland. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the Presbytery'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 Wa5 established in the first place. Restricted fund5 comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ib) revenue donation5 or grants for a specific Presbytery 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 Presbytery's general purposes. Designated funds are general funds set aside by the Presbytery for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Assessments on congregations Collections at events Donations and gifts 26.117 511 26,117 1,285 1,790 24,358 774 1,790 2,261 26,628 2,564 29,192 26,619 14
an THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Fundraising events Grants 2,630 2,630 2,588 2,630 2,630 2,588 OTHER TRADING ACtIVlTIES Unrestrirted Funds Restricted Funds Endowment Funds Total 2023 Total 202Z Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restri¢ted Funds Endowment Funds Total 2023 Total 2022 Deposit interest 88 88 Investment interest 77,449 77,449 76,733 88 77,449 77,537 76,741 15
Presbyter an THE DERRY & DONEGAL PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 From Exodu5 towards utility costs Strand Road property Currency conversion 1,062 1,062 3,073 4,363 Other income 1062 7,436 RAISING FUNDS Unrestricted Funds Restricted Funds Endowment Funds Total 2020 Total 2019 Fundraising events 16
an THE DERRY & DONEGAL PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTESTOTHEACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestrlcted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Presbytery ministry and support- staff costs Pulpit & Sick Supplies Cost of producing news sheets Presbytery running costs Donations and grants to missions and charities PW Link resource packs Cost of events Currency Conversion Governance costs 20,134 20,134 15,374 530 600 15,606 13,889 16,136 14,489 22,399 29,433 1,784 2,688 1,784 2,924 236 25,736 29,731 55,467 67,206 FIXED ASSETS The Presbytery owns the premises situated at Strand Road Londonderry and the associated fixtures, fittings, plant and machinery. These have been professionally valued on 13 July 2023 at £225,000. 17
Presbyter an THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2023 10. FUND BALANCES Fund Balance at start Receipts Payment Surplus / (Deficit) Transfer Balance at end Unrestricted Funds Presbytery Incidental Fund 73,061 26,716 25,736 980 74,041 73,061 26,716 25,736 980 74,041 Restricted Funds Incidental Interest Fund L.P.C.M. Fund Education Board Strand Road Account Youth Council Education Award Scheme PW Link 2,156 91,851 306 28,677 11,351 10,461 257 304 984 71,528 1,542 260 44 6,000 (5,0161 71,604 176} 14.387 {12,8451 236 12361 8,225 348 806 {321 2,200 86,835 230 15,832 11,115 10,809 225 8,573 774 145,059 83,705 101,518 117,8131 127,246 Total 218,120 110,421 127,254 (16,8331 201,287 18