Charity Number.. NIC100252 Evangelical Presbyterian Church Annual Report and Audited Financial Statements for the financial year ended 31 December 2023 Daly Park & Company Ltd Chartgr9d Accountants and Statutory Auditors 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland
Evangelical Presbyterian Church CONTENTS Page Trustees, and Other Information Trustees, Report Statement of Trustees. Responsibilities Independent Auditorfs Report Statement of Financial Activities Balance Sheet 10 Statement of Cash Flows Notes to the Financial Statements 12-16
Evangelical Presbyterian Church TRUSTEES. AND OTHER INFORMATION Trustees John Roger Marcus Hobson Andrew Hamblelon Mark Johnston Jeff Ballantine Gareth Burke Robert Johnston Stephen Roger Ken MeDonald Alastair Logan David Tinsley Robert Beckell David Gordon Vvallace Thompson Andrew Lucas David Walson Kenneth Condy Harold Gibson MeNyn Kelly Angus Ma¢Leod Mervyn Langtry David Woolsey Ethan Mccarter Paul Watson Charity Number in Northern Ireland NIC100252 Prlnclpal Address 16 Hunlingdale Ballyclare Co. Anlrim BT39 9XB Northern Ireland Auditors Daly Park & Company Ltd Chartered Accountants and Statutory Auditors 4 Camegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland
Evangelical Presbyterian Church TRUSTEES. REPORT for the financial year ended 31 December 2023 The Iruslees present their Trustees, Report and the audited financial statements for the financlal year ended 31 December 2023. The Iruslees are responsible for Preparing the financlal ststemenls in accordance with applicable law and regulations. The law applicable lo charllies in Northern Ireland requires the trustees to prepare financlal statements for each financial year which give a true and fair view of the assets, liabilities and financial position of the company as al the financial year end d8te and of the surplus or deficit of the company and otheNise comply with the Charities Act {Northern Ireland) 2008. In Preparing these financial statements. the trustees are requlred lo.. select suitable accounting policies and apply them consislenlly., observe the methods and principles in the Charities SORP make judgements and estimates that are reasonable and prudent- slate whether the financial slalemenls have been prepared in accordance with the relevant financial portIng framework. identify those stsndards, and note the effect and the reasons for any material departure from those standards; and prepare the ffnancial ststements on the going concern basis unless il is inappropriate to presume that the company will continue in operation. The trustees confirm that they have complied with the above requirements in preparing the financial ststemenls. slate whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards. and note the effect and the reasons for any material departure from those standards,. and The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy al any lime the financial position of the company and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Structure. Governance and Management Structure The charity is unincorporated organisalion governed by its Deed of Trust. The charity is recognised as a charity in Northem Ireland under the reference NIC100252. In the event of the organisalion being wound up members will be required lo contribute an amount not exceeding £1 each. The charity is under the control of the Iruslees. Review of Activities. Achievernents and Performanco The year saw a focus on the underpinning of church life both centrally, locally and further afield. In terms of personnel, Rev Mark Johnston was installed as minister of the Groomsport congregation in February 2023 and in April Rev Stephen Roger retired as minister in Ballyclare after 32 years setvtce. A new elder was appointed in the Knock congregation during February. In February, Presbytery also passed an amendment of the CODE provisions relating to the election of elders. Inler-denominabonal relations were supported through the exchange of fraternal greetings wlh the Orthodox Presbyterian Church in Ihe USA and the Evangelical Presbyterian Church of England and Wales. The Moderator attended the General Assemblies of the Free Church of Scottand and tho Free Church of Scotland (Continuing) during May and the Reformed Presbyterian Church Synod in June. Presbytery also appointed the Moderator and Rev Lucas to visit Mrs Pamela Gaiya (missionary in Nigerial during 2024. In December. Rev Bealson was appointed as the denomination's delegate to the European Refonned Colloquium in April 2024. The Annual Presbytery Day Conference was held at Crumlin on 13 May. Approximately 120 attended with addrosses by Pastor Jeremy Walker Imaidenbower Baptist Church) as its cenlrepoint. In December. Presbytery reluctantly agreed lo close the work in Foyle due to low attendances and other difficulties. Presbytgry began lo bjrn ils attention lo planning for suitable means to celebrate the denomination's centenary year in 2027. Public Benefit In setting our objectives and planning our activities for the year the trustees have given ¢areftJl consideration lo the Charity Commissions for Northern Ireland's uidance on uhlic benefit lo ensure that the activities have hel ed lo
Evangellcal Presbyterian Church TRUSTEES. REPORT for the financial year ended 31 De¢*mber 2023 achieve the charity's purposes and prOdè a benefll lo tha banoficlars. The benefits of our organisalion are evidenced through infoTmal and ad-hoc feedback from our mambets. Iheir farnilies. parents of the young people who allend out youth meetings. and the wider public. Wg bell8ve th31 no ham) can come from the purpose of the charity. Tho only prlvaie beneflt flowlng frorn our purpose Is relalgd to the employment ol our Mlnislers who recoive benefits as a result of their employment. However, this is indental and nécessary in order to further our advancement of r¢llglon charitablè purposes. There are no other privale b8n8fiis. as all of our actlvllies are open to the 98neral publlc and advertlsed to thern. Our ben8ilciaTies includg our membgrs. their famllies. and the communlty In whlch we mlnislar. Flnanelal Rèvlèw results for the financlal financ1 year arg sel out on p8g8 and addltional notas are PTOVKled shng income and expendliure In greater detail. Reserves poll¢y The Iruslees ¢ontlnue lo nyjnltor and update their reserves policy In ordertQ gStablLsh Ihe level ol res8rv&s that are quired lo conllnue wSlh our aims and objectives in fulurg years. Rosults and Dlvld•nds Al thè ènd of ihè financial year the company ha5 as58ts af £1.916.65212022- £1,755.7091 and Ilabllilies of £19.669 12022- £45.935). Tha net assets of the company have inCTea50d by £187,009. In accordanc& with th8 Deed of Tru51, the Irust89s reliro by rotatlon and. belng eligible, offor themselves for re.electlon. Compllanc• wlth S•ctor-Wlde Loyl$lallon and Slandards The company engages pro4ctNely with legislatlon. standards and codes which ale d9veloped for the sector. Evangelical Presbylerlan Church subscribes to and Is compllant wllh the following.. The Charities SORP IFRS 102) Approved by the Board of Truit•ès on 18 DoComb•r 2024 and slgned on Its behalf by: Sleph Truste
Evangelical Presbyterian Church STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 Decembér 2023 The Iru5188s are raspon$lblg for pr6parlng the linancial slalements In accordance th appllcable law and regulallons. The law applicablè to ch8rib8s in Northem Ireland requi$ the trustge5 to prepare financial slalements lor each financlal year whlch glve 8 Iwe and fair vlew of the assets, Ilabnitles and financial poslllon of Ihe company as at the financial yaar end date and of the SUTplus or deficit ol the company and otherwse comply wilh Ihe Charilies Act (Northern li&landl 2008. In preparlng these flnancial statements, the Iruslees are required to.. select sultable accounting policies and apply them consistenlly.. observe Ihe m61hod5 and principles In the CharS1ies SORP make judgaménls and a¢counling esllmates that are reasonabla and prudenl., state whether thè finan¢lal slalernenls have been prepared Sn accordant& wrth applicable acCounng standards, Idanllfy Ih0s9 standard5, and note the effect and the reasons for any rnalerial departure from those standards.. and pr8P8ré th8 financial slalemenls on the going concem basls unless il b inapproprtate to presume Ihal the company wlll ¢onlinu6 In operatton. Th& trusts89 confirrn th81 Ih8y have complied with th8 above requirèments in preparing the financial statements. The trustéès ar6 responsible for keeping adequate accounting rècord5 that are sufficient io show and explain the company's transa¢tlons and disclose with reasonable accuracy at any time Ihe financial position ol the company and enable them to ensure that the finan¢ial 5talemenls comply wilh Ihe Charliles Acl (Northern Ireland) 2008. They are also responslble for safèguarding Ihe assgts of Ihe company and hence for18klng reasonable steps for the prevention and detecllon ol fraud and othér irregularflles. Approved by the Board of Trusl*&$ on 18 D8¢ernber 2024 and slgned on Its bahalf by: ste Tru enRo tee
INDEPENDENT AUDITOR'S REPORT to the Members of Evangelical Presbyterian Church Report on the audlt of the financial statements Opinion Vve have audited the company financial statements of Evangelical Presbylerian Church {'Ihe company'l for the financial year ended 31 December 2023 which comprise the Statement of Financial Aclivilies. the Balance Sheet, the Statement of Cash Flows and notes to the financial slalemenls. including the summary of significant accounting policies sel out in note 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102. In our opinion, when reporting in accordance with a fair presentation frdmework tho financial ststsments.. give a true and fair view of the stale of the company's affairs as at 31 December 2023 and of ils surplus for the financial year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.. and have been prepared in accordance with the requirements of the Chartlies Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with International Standards on Auditing {UKI {ISAs {UK)} and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial slalemenls section of our report. We are independent of the company in accordance with ethical requirements that are relevant lo our audit of the financial statements in the UK. including the FRC'S Ethical Stsndard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to golng concern In auditing the financial slalements, we have concluded that the tnjstees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating lo events or condition5 that. individually or collectively. may cast significant doubl on the companvs ability to continue as a going concern for a period of at least twelve months from the date when the financial slalements are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect to golng concern are described in the relevant sections of this report. other Infomiation The other infomation comprises the information included in the annual report other than the financi81 statements and our Auditor's Report Ihereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not Cover the other information and, except lo the extent oth8Twise explicivy ststed in our report. we do not express any form of assuran conclusion Ihereon. Our responsibility is to read the other infom)alion and. in doing so, consider whether the other Information is materially inconsislenl with the financial slalemenls or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstalemenls, we are required to determine whether this gives rise to 8 material misslatemenl in the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misslaloment of this other information. we are required to report that fact. We have nothing lo report in this regard. Oplnlon on other matter prescrlbed by the Companies Act 2006 In our opinion. based on the work undertaken in the couise of the audit.. the information given in the TTuslee5' Report for the financial year for whlch the financial Statements are prepared is consistent with the financial slatomenls.. and the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit. we have not identified material misstatements in the Trustees, Report. We have nothing lo report in respect of the following matters where the Charities Act (Northern Ireland) 2008 Tequires us to report to you if, in our opinion.. adequate accounting records have not been kept- or the financlal statements are not in agreement with the accounting records and returns.. or certain disclosures of trustees, remuneration specified by law ale not made.. or the trustees wore not entitled to prepare the financial statements in accordance with the small eompanies regime and lake advantage of the small comp8nies' exemption in preparing the Trustees, Annual Report.
INDEPENDENT AUDITOR'S REPORT to the Members of Evangelical Presbyterian Church Responslblllties of tru$tees for the financial ststements As explained more fully in Ihe Ststement of Trustees, Responsibilities set out on page 7, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as they determine is neSSary to en8ble the preparation of financlal statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the company's ability to continue as a going concern. disclosing, as applicable, matters related to going concern and using the going concem basi5 of accounting unless management either intends lo liquidate the company or to cease operations, or has no realistic alternative but to do so. Auditor's responslbilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial slalements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS (UK} will always delecl a material misstatement when it exists. Misstalemenls can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expecteij to influence the economic decisions of users taken on the b8sis of these financial statements. Irregularities, including fraud. are instances of non-compliance wrlh laws and regulations. We design procedures in line with our responsibilities, outlined above. to delecl material misstatements in respect of irregularities. including fraud. The exlenl to which our procedures are capable of detecting irregularities. including fraud is detailed below.. There is an inherent difficulty in detectlng irregularities during audiL However. the effectiveness of entity's controls. the nature and exlenl of audit procedures performed, gives Lts confidence in detecting irregularities. A further description of our responsibilities for the audit of the financial slalemenls is located on the Financial Reporting Council's website al.. www.frc.org.uklauditorsresponsibililies. This description forms part of our Auditor's Report. UAIR MAGINN DALY PARK & CO Chartered Accou 4 Camegie Stree Lurgan Co. Armagh BT66 6AS Northem Ireland NIOR STATUTORY AUDITOR PANY LTD ts and Statutory Auditors 18 December 2024
Evang81ical Presbyterlan Church BALANCE SHEET as at 31 December 2023 2023 2022 Not$$ Fixod A¥sots Investments 629.701 604,401 Current Assets Debtors Cash al bank and In hand 10 11 874 1,286,077 742 1,150,5fj6 1,286.951 1,151.308 Credltors: Amounts falllng due within one year 12 119,8691 145,935) Net CLrrrent Assets 1,267,082 1,105,373 Total Assots less Current Llabilitle$ 1,896,783 1,709,774 Funds Endowment fund5 Income funds., Reslri¢led Iru31 lunds Genwal fund lunr9Strl¢dI 385.549 282,817 13 1,385,580 125,654 1.278.263 148,694 Total fund$ 14 1,896.783 1,709.774 Approved by th• Board of Trust•&s and authorlsed lor Issuè on 18 D•e•mbar 2024 and slgned on Ils behalf by Ste Trus The notas an pages 12 to 16 form partof the flnancE81 stal8Thnis 10
Evangelical Presbyterian Church STATEMENT OF CASH FLOWS for the financial year ended 31 December 2023 2023 2022 Notes Cash flows from operating activities Net movement in funds Movement in endowments nel of amounts converted into income Adjuslmenls for.. Amount written back onloff investments Interest receivable and similar income 187,009 102,732 13,331 28.382 125.3001 {11.9711 1,597 119,8091 47,006 23.501 Movements in working capital- Movement in debtors Movement in creditors (1321 {26,0661 (241 121,267) Cash generated from operations 20,808 2,210 Cash flows from inve$ting actlvltles Interest received Payments lo acquire investments 11,971 19,809 {235,682} Net cash generated froml{used in} investment activities 11,971 1215.8731 Movement in endowments nel of amounts converted into income 102.732 128.3821 Net increa$el{decrease) In cash and cash equivalents Cash and cash equivalents at the beginning of the year 135,511 1.150.566 1242,045) 1.392.611 Cash and cash equivalents at the end of the year 11 1.286.077 1,150,566 11
Evangelical Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2023 GENERAL INFORMATION Evangelical Presbyterian Church is a charity incoTporaled in Northem Ireland. The registered Offi of the company is 16 Hunlingdale, Ballyclare, Co. Anlrim, BT39 9XB. Northern Ireland which is also the principal place of business of the company The financial statements have been presented in Pound l£} which is also the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial slalements. Basis of preparatlon The financial statements have been prepared on th& going concern basis under the historical cost convention. modified to include certain items al fair value. The financial slalements have been prepared in accordance with the Slalement of Recommended Practice ISORPI "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland FRS 102" As permitted by the Companies Act 2006. the company has varied the standard fomiats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formals are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. Statemant of compliance The financial statements of the company for the financial year ended 31 December 2023 have been prepared on the going concern basis and in accordanee with the Slalement of Recommended Practice ISORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland FRS 102" Incoming Resources Voluntary income or capital is included in the Slalemenl of Financial Activities when the company is legally entitled lo it, its financial value can be quantified with reasonable certainly and there is reasonable certainty of its ultimate receipt. Entitlement lo legacies is considered established when the company has been notified of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal enlillemenl have been mel. All other income is accounted for on an accTuals basis. Resources Expended All resources expended are accounted for on an accru81s basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non-slaff costs not attributed to one category of activity are allocated or apportioned pio-rala to the staffing of the relevant service. Finan, HR. IT and administrative staff costs are directly attributable lo individual aclivilles by objective. Governance costs are those associated with conslilulional and slalutory requirements. Investments Investments held as fixed assets are slated al cost less provision for any perrnanenl diminution in value. Income from other financial fixed asset investments together with any related lax credll 15 recognised in the profit and Ioss account in the year in which il is receivable. Debtors Debtors are recognised at the settiement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the company from government agencies an(J other cnderS. but not yet received at year end, is included In debtors. Cash at bank and in hand Cash al bank and in hand comprises cash on deposit at banks requlring less than three months not1 of withdrawal. Taxatlon No current or deferred taxation arises as the company has been granted charitsble exemption. Irrecoverable valued added lax is expensed as incurred. 12
continued Evangelical Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2023 INCOME OTHER TRADING ACTIVITIES Unrestricted Restrlcted Endowment Funds Funds Funds 2023 2022 Voluntary Income Investment Income 1,149 543.449 610 23,344 545,208 23.344 684.149 9,032 1,149 543,449 23,954 568,552 693.187 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs other Costs Support Costs 2023 2022 Charitable aclivitl8S 381,543 381,543 679,850 SUPPORT COSTS Charitable Activities 2023 2022 Insurance Help the Needy Salaries and related services Legal and professional Mission Africa Accountancy Travel & Conference Expenses Christian Witnes5 of Israel Sale of 'Evangelical Presbyterian, costs Grant Church ol Scotland General Expenses Dimisani Bible S¢hooVLakhnadon Hospital 1,966 2.205 354,610 1,966 2.205 354,610 1,038 1,473 336.188 4.627 7.637 1,800 1.882 1,306 824 2.307 9,918 850 3,200 2,145 1,188 3,200 2.145 1,188 1,446 2.303 11,730 750 2.303 11,730 750 381.543 381.543 369,850 ANALYSIS OF SUPPORT COSTS 2023 2022 Insurance Help the Needy Salaries and related services Legal and professional Mission Africa Accountancy Travel & Conference Expenses Christian Witness of Israel Sale of'Evangelical Presbyterian. costs Grant Church of Scotland General Expenses Dimisani Bible S¢hooVLakhnadon Hospital 1.966 2.205 354,610 1.038 1.473 336,188 4,627 7.637 1,800 1,882 1.306 824 2,307 9.918 850 3.200 2,145 1.188 1,446 2,303 11.730 750 381.543 369.850 INVESTMENT AND OTHER INCOME 2023 2022 Other interest 11,971 19,809 13
continued Evangelical Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2023 AMOUNT WRITTEN BACK ONIOFF INVESTMENTS 2023 2022 Amounts written off fixed assets investments.. pemianent diminution In value (25,300) 1,597 EMPLOYEES AND REMUNERATION The staff costs comprise.. 2023 2022 Wages and salaries 354.610 334,189 INVESTMENTS Other Investments Total Investments Cost At 1 January 2023 Revaluations 604.401 25.300 604.401 25.300 At 31 December 2023 629,701 629,701 Net book value Al 31 December 2023 629,701 629,701 At 31 December 2022 604.401 604,401 10. DEBTORS 2023 2022 Piepaymenls and accrued income 874 742 11. CASH AND CASH EQUIVALENTS 2023 2022 Cash and bank balances Cash equivalents 435.426 850.651 315,574 834.992 1.286.077 1.150,566 12. CREDITORS Amounts falling due within one year 2023 2022 Accruals and deferred income 19,869 45,935 13. RESERVES 2023 2022 At the beginning of the yeaT Surplus ft)r the financial year 1.709,774 187.009 1.696,443 13,331 At the end oflhe year 1.896.783 1.709,774 14
continued Evangelical Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2023 FUNDS 14.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestrlcted Rostricted Endowment Funds Funds Funds Total Funds Al 1 January 2022 Movement during the financial year 160,977 {12.2831 1.224.267 53,996 311,199 128.382} 1,696,443 13,331 At 31 December 2022 Movement during the financial year 148,694 123.040) 1.278.263 107,317 282,817 102.732 1,709,774 187,009 At 31 December 2023 125.654 1,385,580 385.549 1,896.783 14.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 January 2023 Incomo Expendlture Transfers 8alance between 31 December funds 2023 Endowment funds Church Extension Fund Capital Investment Fund 201.409 81,408 610 11.061 600 {12,2831 102,722 (23.3441 304,141 81,408 282.817 11,671 {11.6831 79,378 385.549 Restrlcted funds Central Fund McDowell Memorial Fund&Special Need Reserve Home & Foreign Missions Training for the Ministry Fund Young People Association Lisburn Road Fund Hunter Fund Williamson Beqtjest Fund 789.024 5,524 351,913 337.413 803.524 4.524 {1.000} 463 120,547 389 86,381 235.935 40.000 7,536 6,446 2,145 1.000 7,003 2,553 125,405 389 186.381) 10.750 225.185 224,000 184,000 1,278,263 543.449 356.754 179,3781 1.385.580 Unrestricted funds General Fund 148,694 {11,868} 11,172 125.654 Total funds 1.709.774 543,252 356.243 1,896.783 14.3 ANALYSIS OF NET ASSETS BY FUND Flnanclal fixed assets Current a$5ets Current liabilities Total Unrestricted general funds 629,701 1,286.951 (19,869) 1,896,783 629.701 1,286,951 119,8691 1.896,783 15. POST-BALANCE SHEET EVENTS There have been no slgnificant events affeclirsg the Charity since the financial year-end. 15
continued Evangelical Presbyterian Church NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2023 16. RELATED PARTY TRANSACTIONS Durtng the year the followng amounts were paid lo Iruslees in the form of salaries for sermces as ministers to the Church= Garelh Burke - £29.822 Andrew Hamblelon - £26,870 Marcus Hobson - £25,642 Robert Johnston - £26.651 Andrew Lucas- £32.190 John Roger- £29.948 Maik Johnston - £28,352 17. AUDITORS REMUNERATION The auditor's remuneration amounts lo an audit fee of £3,00012022- £3.000)- 16