Banbrfdge Free Presbyterian Church Trustees, Annual Report Year ended 31 December 2024 The Charlty Commisslon for Northern Ireland Number: 109388 HMRC Charltles Reference Number: XN48594
Banbridge Free Presbyterian Church References and adminlstratlve detalls Charity Name Banbridge Free Presbyterian Church The Charlty Commlsslon for Northern 109388 Ireland Number HMRC Charftles Referen number XN48594 Trustees Rev D Smith Mr I Parke Mr R Graham Mr E Hamilton Mr l Mccrum MrTGraharn Mrj Douglas MrP Moore Contact Address Banbridge Free Presbyterian Church Ballymoney Hill Banbrldge BT32 4DR Independent Examlner Roulston Jardine Chartered Accountants First Floor 3 Gallows Street Dromore BT25 IBG Bankers Ulster Bank 22 Brldge Street Banbridge BT32 3JT
Banbridge Free Presbyterlan Church Trustees, Report For the year ended 31 December 2024 The Trustees present their annual report and financlal statements for the year ended 31 December 2024. Introductlon The Free Presbyterian Church of Ulster came Into being on 17th March 1951 as a testimony to the historlc faith of Presbyterians that emphasised the insplration and authority of Scripture against the liberal, rationalist infidelity that had made serious inroads into Presbyterianlsm In Ireland as well as the other main Protestant denominations. The Free Presbyterian Church of Ulster is a worldwide Protestant Reformed denomination consisting of congregations which aCpt and uphold the Artlcle5 of Faith. It is Protestant in Its basls, Presbyterlan in Its government, Reformed In its doctrine, Evangelistic in its ministry, Fundamentalist in its stand and defence of the Historlc Christian Faith, and subject only to the Lord Jesus Christ as the Great King and only Head of The Church. The Word of God. as contained in the Scrlptures of the Old and New Testaments, is its only rule of Ith and practi, Articles ol Falth The Absolute Authorlty and Verbal Divlne Insplration of the Old and New Testaments as the Word of God; There is but one living and true God, and in the Godhead there a Three Persons equal in power and gloryi God the Father, God the Son, and God the Holy Ghost; The Eternal Sonship, Vlrgln Birth and Deity of our Lord and Saviourjesus Christ; The personality of God the Holy Splrlt, and the absolute necessity of His work in Regeneratlon and Sanctiflcatlon, and His infilling of the indwelt Believer for power to live and witness for Chrlst; The Substltutlonary death of the Lord Jesus Christ and His Resurrection as the only way of Salvation from sln through Faith. God has appointed besides the Word and Prayer the Sacraments of Baptism and the Lords Supper; Baptism. The Free Presbyteiian Church of Ulster, under Christ the great King and Head of the Church, reallses that bitter controversy raging around the ordinance of Chrlstlan Baptism has divided the Body of Christ, when that Body should have been united in Christian love and Holy Ghost power to stem the onslaughts and hell- Insplred assaults of modernlsm, hereby affirms that each member of the Free Presbyterlan Church of Ulster shall have liberty to decide for themselves which course to adopt, each member giving due honour In love to the views held by differing brethren, but none espousing the error of baptismal regeneratlon: The Lord's Supper. The Lord's Supper has been appointed by our Lord for Remembrance of Him In His work as Saviour. Its purpose to the child of God Is for strengthening, and the putting of a visible difference between the redeemed and the unregenerate. This Sacrament will be observed once each month in every Free Presbyterian Congregation, or more. or less frequently as each local congregation shall declde; and The visible and personal return of Our Lord Jesus Christ. These Articles of Faith, together wlth the Larger and Shorter Catechlsms, and the Westminster Standards form the Subordlnate Standards of the Free Presbyterian Church of Ulster. Purpose The Objective of the Church is to promote the advancement of religion in accordance with the Ho Scriptures, the subordinate standards of the Articles of Faith, the Westminster Standards, and the Book of Church Order.
Banbrldge Free Presbyterian Church Public Benefit Thls congregation of the Free psbyterIan Church of Ulster meets the public beneflt requirement. The Church is established to benefit its mernbers and the general public, both at home and abroad through the advanment of re5iglon. The benefits whlch flow from its purpose include the holding of publlc worship and fulfilment of the Great Commlssion to preach Christ crucified in all the world, the coming of souls to saving falth in Jesus Chrlst. repentance from sln and the holding to orthodox Bible religion. Adherence to this framework leads to spiritual and moral development and wider society Siving in accordance with God's moral law. It encoura8es demonstrable acts in the world such as fervent evangellsm. missionary effort, the establishment of new churches, the instruction of student5 for Christian service, the progress of Christian schooling and the provlslon of pastoral care, and humanitarian relief. The benefits are further demonstrated through attendance at public worship as well as re8ular evaluation of actlvitles, informal and ad-hoc feedback from members, their families, and the general public. The purpose does not lead to hami. The charitVs beneficlaries are the Christian Church and the general publlc withln society in Northern Ireland and wherever across the world the Free Presbyterian Church of Ulster has an opportunity to minister. The only prfvate benefits flowing from this purpose are to those members who would receive reasonable remuneration paid In respect of employment by the Church; those members who may enter Into contracts with the Church and receive reasonable payment for goods and servlces supplied; where a member may benefit as a student at our Bible Colleges; or where someone from a memberfs family may benefit as a pupil at a Christian school. These private benefits are Incidental and necessary to ensure the public benefit is provlded to our beneficiaries. Actlvltles and Events Banbridge Free Presbyterian Church carries out the following attivities The church conducts public worship through the following gUlar servlces- Lord's Day morning and evening worship, prayer meetings, Adult Blble Class. Sunday School, Weekly Prayer Meeting, Youth Fellowship, monthly Ladtes Fellowship Conducts Publlc worshlp throu8h the following special services- Gospel Misslons, teaching conferences, special times of prayer, Youth rallies, baptism services and other special meetings. The Elders attend the monthly Presbytery meetings Representatives attend the monthly Mi55ionary Council meetlngs The Kirk Session interview and accept new communicant members The Kirk Session provide pastoral support for the members and attendees The Klrk Session meet regularly to provide spiritual oversight The Church Committee meets regularly to oversee the financial and practical matters The Church supports the work of Radio and TV broadcasting through Let the Bible Speak and the trainlng activities In the Whitefield College of the Bible. Encourages fervent evangelism in the rest of the UK through the work of the Mainland Commission and the growing missionary work through the Mlsslon Board and The Free Presbyterian Mlsslon Society Africa. Supports the work of Christian Education through the work of the Educatlon Board. Structure. Governance and Management The Trustees meet on a regular basis to discuss the work of the church, and to rnake declslons concerning the activltles within the church. Matters are reported to Church Members at the Annual General Meeting when the Flnancial Report is given and the Accounts are presented. The Church Committee meets re8ularly to take delegated responslbility on behalf of the members of the Kirk Session to assist it in managing the Church's finances and assets and In making decisions regarding the day to day financial and material affairs of the Church.
Banbrldge Free Presbyterian Church Financial Revlew The main source of income is from weekly offerin85, and voluntary gifts and donations, supplemented by the use of Gift Aid and the Gift Aid Small Donations Scheme. The total amount reiVed during the year amounted to £130,753, from whlch total payments in the amount of £104,545 were made, leaving a net surplus of £26,208 for the year compared with a net surplus of £33,087 in the previous year. Cash funds held at the year end amounted to £309,318 {2023: £283,110). The Church reserves policy is to accumulate sufFicient reserves to provide cover for 12 months operatlng expenses and future capltal projects. Golng Concern The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the Church can continue its activities and the financial statements for the year ended 31 December 2024 can be slgned off as a goin8 concern. Statement of Trusteos, Responslbtlities The trustees are responsible for preparing the Trustees, report and the financial ststements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charlties in Northern Ireland requires the trustees to prepare financial statements for each linanclal year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that financial year. The trustees are responsible for keeping accounting records that are sufficient to show and explain the Church's transactions and disclose with reasonable accuracy at any time the assets and liabilities of the Church. They are also responsible forsafeguarding the assets of the Church and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees, report was approved by the Board of Trustees. Rev D Smith J Douglas Date: 2yh June 2025
Independent examlner's report to the charity trustees of Banbridge Free Presbyterlan Church I report on the accounts of the Trust for the year ended 31 December 2024. which are set out on pages 6 to 11. Respective responslbllities of charity trustees and examlner As the charity's trustees you are responsible for the preparation of the accounts in accordan with the Charities Act {Northern Ireland) 2008. It is my responsibillty to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Direction5 given by the Commission under sectlon 65{9)(b) of the Charities Act State whether particular matters 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 8eneral Directions given by the Charity Commission for Northern Ireland under seclion 65{91(b) 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 mater(al 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 Charlties Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not coniply with the accounting requirements of the Charities Act 4. That there Is further information needed for a proper understanding of the account5 to be reached. Independent examinerfs statsment 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 Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Roulston Jardine Chartered Accountants Ruth Jardine FCA First Floor, 3 Gallows Street, Date 27 June 2025 Dromore
Banbridge Free Presbyterian Church Receipts and Payments Account For the year ended 31 December 2024 Unfestrlcted funds Restrlrted funds Total 2024 Total 2023 Note Receipls Volunta Recei t5 offerings and Glfts Bank Interest Other Receipts 97.074 14,341 111.415 108,124 18,865 18.865 16.841 From Charltable Activities Other 473 473 156 Total Recelpts 116.412 14,341 130,753 125,121 Payments Cost of Fundralsing Cost of Charltable Activitie5 Grants and Donation5 Governance Costs 80,095 22,692 1,735 80.095 22,692 1.758 69,614 21.228 1,193 23 Asset and Investment pur¢ha5es Purchase of Fixed Assets Total Payments 104.522 23 104,545 92,035 Net rrfelpt51(paymentsl 11,890 14,318 26,208 33,086 Transfers between funds 15781 578 Fund surplu5/ldefidt) for the year 11,312 14,896 26.208 33,086 Cash and Bank Recondllatlon Balance at start of year Surplus/ldeficit} thls year Cash at bankand in hand at yearend 199,318 11,312 210,630 83,792 14.896 98,688 283,110 26,208 309.318 250,024 33,086 283.110
Banbridge Free Presbytertan Church Statement of Assets and Liabilitles For the year ended 31 December 2024 2024 2023 Note Assets Retalned for Church Own Use Land & Buildings Fixtures and Fittings 1,300,000 1,300,000 1,300,000 1,300,000 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 126,587 182,731 109,184 173,926 309,318 283,110 Uabilities Other Loans Net Assets 1,609,318 I83,110 Represented By Funds Unrestricted funds Restricted funds General Income - Capttal 210,630 199,318 98,688 1,300,000 83,792 1,300,000 1,398,688 1,383,792 Funds at Year End 1,609,318 1,583,110 The financial ststements were approved by the Trustees on 27th June 2025 and signed on thesr behalf by: Rev D Smith r J Dougla