Charity Number.. NIC100252
Evangelical Presbyterian Church
Annual Report and Unaudited Financial Statements
for the financial year ended 31 December 2024
Daly Park & Company Ltd
Charter•d Accountants and Statutory Auditor$
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 Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-13

Evangelical Presbyterian Church
TRUSTEES, AND OTHER INFORMATION
Trustees
John Roger
Marcus Hobson
Andrew Hamblelon
Mark Johnston
Jeff Ballantine
Stephen Roger
Ken McDonald
Robert Johnston
Gareth Burke
David Tinsley
Robert Beckett
Wallace Thompson
Kenneth Condy
Harold Gibson
Mervyn Kelly
Alastair Logan
Allister Lucas
David Gordon
Andrew Lucas
David Walson
David Woolsey
Angus MacLeod
Ethan Mccarter
Paul Watson
Mervyn Langtry
Charlty Number Sn Northern Ireland
NIC100252
Principal Address
16 Huntingdale
Ballyclare
Co. Anlrim
B T39 gxB
Northern Ireland
Independent Examiner
Daly Park & Company Ltd
Chartered Accotjntanls and Stalulory Auditors
4 Carnegie Street
Lurgan
Co. Arm2gh
B T66 6AS
Northern Ireland

Evangelical Presbyterian Church
TRUSTEES, REPORT
for the financial year ended 31 December 2024
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31
December 2024.
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable lo charities in Northern Ireland requires the Iru51ees to prepare financial 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 dale and of the surplus or deficit of the company and otherwise comply with the Charities Act
(Northern Irolandl 2008.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consislenlly.,
observe the methods and principles in the Charities SORP
make jLJdgemenls and estimates that are reasonable and prudent..
state whether the financial slalements 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
prepare the financial slalements on the going concern basis unless it is inappropriate lo presume that the company
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial slalements.
State whether the financial slalemenls have been prepared in accordance with the relevant financial reporting
framework, identify those s18ndards, 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 at any lime the financial position of the company and
enable them to ensure that the financial statements comply with the Charili8s Act (Northern Ireland) 2008. They are
also resPQn5ible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Principal Actlvity
The Trust IS 6slablished for charitable purposes only. specifically the advancement of Religion. the advancement of
education and the advancement of community development.
Such purposes must be carried out exclusively in a manner that is beneficial to the public and is recognised by the
law of Northern Ireland as being charitable.
Structure, Governance and Management
Structure
The charity is unincoTporaled organisalion governed by ils Deed of Trust. The charity is recognised as a charity in
Northern Ireland under the reference NIC100252. In the event of the organisalion being wound up members will be
required to contribute an amount not exceeding £1 each. The charity is under the control of the trustees.
Revlew of Activitigs, Achlevements and Performance
In 2024 the church continued ils focus on also by strengthening the foundations of church life through ils centrally
driven activity and by enhancing, encouraging and supporting the work of its individual congregations. In addition, il
continued to play an active part in supporting Christian work in other parts of the world.
Presbytery, 8nd all its standing and special committees. met as required by the CODE, or MO￿ frequently, if needed.
There were some changes in personnel. In November, Rev Gareth Burke Istranmillisl retired from pastoral ministry
after 40 years service and plans were drawn up lo install Rev John Roger as the senior minister in the Slranmillis
congr8gation.
Also in Novemb8r, Presbytery had the pleasure of ordainin9 and installing Ethan Mccarter as minister in the
Crosscollyer St congregation, bringing a long vacancy lo a close.
It was with profound sadness that Presbytery noted the death of one of its members, John Gow8n. in late February.
Presbytery was however delighted to ordain and install a new elder. Angus MacLeod. in the Groomsport congregation
during July.
Inter-denominational r81alions were SkJPPOrted through the Moderator attending the General Assemblies of the Free
Church of Scotland and the Free Church of Scotland Iconlinuingl durin9 May and the Reformed Presbyterian Church
Synod in June. Presbytery also sent the Moderator and Rev Lucas lo visit Mrs Pamela Gaiya Imis5ionary in Nigerial
inma
2024 to conve
reelings, thanks and best wishes in markin
her 30
ears of faithfvl service. In A
ril. Rev

Evangellcal Pre8byterlan Church
TRUSTEES, REPORT
for Ihe finanaal year ènded 31 Oecombor 2024
8eatson represenled Iht dènominalion 81 Ihe EurO￿an Rofomed Collwuium In Budapest. Hungary 8nd in August
Rev 68118ntsna w89 its dolegale al the Ooih General A88#mbly ol Ih? Orthoyox Prgsbyterian Church. h&ld in Seattlfr,
USA
Th• Annual Pfosbytery Day Conferen¢0 was hek1 al Cwmlin on 11 May Approximately 120 attended with addresses
by PMlor Geoff Thomas IAbery8iwythl 08 tts cenlrepoinl Thg n8wly elocied Moder81oi, Rev John Roger. was
insta!k*J gl this meBtiThJ
IA l>mb*8ry r•kJctanMy wJreod to ￿9+ pU￿￿)"On ol lis rnaggzlne 'Evangelul Pre5bylerian' aftgr 98 years
ol nitw& iyTr1uiaion Inrx*.8sed ni tNng aThJ plhor resource9 were r8diiected ltrwards refreshing 8nd
Yw4',-..*J :.h• Inaion'$ o'.14ine
. *bli4I.,ryJ wnuele plang for the rfjjebralion of the denominats"on's t*ntenary
.-ÈSU148 '.)r txo firiw￿l1 yoai aro sel wl nn pege and additional notes afe provided showng Income and
eXPend￿re bn omat8r detsil.
ResetVè5 Policy
The trustets5 ¢oniinue to rnonitor and updaie their rèserve8 policy In order lo est8b115h Ihe ￿Ve1 of reserves that ar8
required to con￿.￿ue wlh our aims ar,rt objertives In luliire years
R•sults and Divldends
At the end of the financial year the company has asset$ of £1,895.28712023 - £1.916,6521 and Iiabilrties ol £19,658
12023- £19.8691 The net assets of tne company have decreased by £121.1541
In acCwdaD￿ with the Deed ol Trust. the Iru5tees retsre by rotation and, b8ing eligible, offet thernselves for
re4lèction
Compliance wlth Sector.V4tde Legislation and Standards
The company engage5 pro-actively with le9islation, standards and code5 which ar8 dtsveloped for the sector.
Evangelical Prestiytenan Church subscnbes to and 15 compliant with the lollowing
The Charitr'èS SORP IFRS 1021
Approvod by tho Board of Trustsè# Ort 30 October 2025 and $lgngd on Its behalf by:
enR
Trustee
er

Evangglical Prosbyterian Church
STATEMENT OF TRUSTEES. RESPONSIBILITIES
loi Ihe financial year en(Sed 31 ()ecenit)eT 2024
The tru5te8s are respon51bb forprepartrYJ IN• finonool ilatefflents In awrdance with applicBble and r•gulatK)ns
aF¢IKable to ¢harfW In North8m ImlarKI requir•$ Ihe trv51ees to prepare finanogl Statoments for each
finanrial year wfii¢* gNe a Bnd f8ir ￿9W of Ihg 855étg. 118bi1rt￿9 fin8ncio1 Pos￿0n of the company as at the
fin&po31 ￿ar eirf da￿ •t)d of th• suwlvs or deficil ol the company ond olh¢Fwi3• with the Ch8rths Acl
INorth•m Irel*ndl 2C*)8
hh8nti•i st8knnents, trnstees are requifed 10
j. %.ti?&"4￿ 8m,.tyt.ry orA*w 8￿1 ¥p￿Y Iheffj ¢oii$isteTrlly,'
.F rrioYHThls,',M lli in Chaniie5 SOHP
. Vryt￿. >.v' i'.kxnlt',￿ 8S'iWralos V'at ire reasonable and prudent.
, &iL5 trove been prop8Fed In accordanco wrth applicable accountsng stsndards,
t¢JD'.*: ?13rL4ry. volo Ihe el￿1 and tha teasons for any Mate￿81 departure from those stsn(JardS, and
t..￿)entS OQ tho goiThJ ￿ncern basis unless rt 19 Inappropriate to presume that th
i'J-
The lryJstse5 thatV*y have compliod WEth the above reqU1￿mentS In prepanng the finanrjal s￿￿n￿nIs.
VU5tees affj ￿spO￿b￿ for keeping gdequala a¢counbng re¢ords thai are sufficient to Show and explain thg
company's Itansactrons Bnd disclose wilh rea50nabl8 accuracy 81 any lime the finanual position ol the company and
en* them to ensure Ihot the financial slalemenls comply with the Charitses Act (Northern Ireland) 2008 They are
aL80 responsible for safegua¢ding the 285els oftha company henc8 for takirrfj rea￿ab￿ 5tsPS for the prevention
and detecbon of fraud and other irregtslaThbes
Approved by the Board ol Tru¥lts8 on 30 October 2025 and ¥igned on b•half by..

Evangelical Presbyterian Church
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF EVANGELICAL PRESBYTERIAN CHURCH
We have examined the financial statements of the company for the financial year ended 31 December 2024, which
comprise the Slalemenl of Financial Activities, the Balance Sheet and the related notes.
Respgctive responslbllltles of trustees and examiner
The company's Iruslees are responsible for the preparation of the financial slalements in accordance with the
requirements of the Charities Act (Northern Ireland) 2008. The company's trustees consider that an audit is not
required for this financial year under the Charities Act (Northern Irelandl 2008 and that an independent examination is
required.
It is our responsibility to..
examine the financial statements under section 65 of the Charities Act.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 6519llbl of the Charities Act.. and
slate whether particular matters have come lo our attention.
Basis of independent examinerfs report
We have examined your company financial statements as required under section 65 of the Charities Act and our
examination wa5 carried out in accordance with the general Directions given by the Charity Commission for Northem
Ireland under section 6519llbl of the Charities Act. An examination includes a review of the accounting records kept
by the company and a comparison of the financial statements presented with those records. It also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from the
Irust8es concerning any such m811ers. The procedures undertaken do not provide all the evidence that would be
required in an audit and consequently no opinion is given as to whether the accounts present a 'lrue and fair, view
and the report is limited to those mallers set out in the statement below.
In connection with our examination, no matter has come lo our attention which gives us cause lo believe that in, any
material respect..
accounting records were not kept in accordance with section 63 of the Chari118S Act
the financial statements do not accord with those accounting records
the financial statements have not be8n prepared in accordance with the Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS1021
there is further information needed for a proper understanding of the accounts to be reached.
Independent examinfrr's statement
We have no concerns and h8ve come across no other matters in connection with the examination lo which attention
should be drawn in this report in order lo enable a proper understanding of the financial statements lo be reached.
DA
PARK & CO
NY LTD
Ch
ered Accountants and Slalutory Auditors
4 Carn8gie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
Date,. 30 O¢tober 2025

Evangell¢al Presbyterlan Church
BALANCE SHEET
at 31 Owmber 2024
2024
2023
Not••
Plx•d A•••ts
Investments
637,017
629.701
ym•Trt A•MI•
C*biors
874
1,286.077
21.643
1,236.727
.1 1,2S8,270
119.6581
1.286.951
Cyvdltorn.. AmouriY4 f•lllftg dv• wlthln k)n•
io
119.8691
1,267,082
N•t Cur(•thtAÉ¥gt¥
1,238.612
Tot41 l¢1• Currèftt L1*bIl￿1
1.875.629
1.896.783
Fundg
Endovrnenlfund¥
Imcotr+è funds:
Resiricted trust funds
Gener31 fund lunr85trictedl
399.484
11
1,J65.293
110.852
1.385.580 '.
125,654
Totsi fund*
12
1,875.629
1.896,783
Approved by the Board of Tru8tee# and authorl$ed for Issue on 30 October2025 and slgned on Its behalf by
nRo
Tru5t88
The now$ on page5 1010 13 form part olthe hnanc4al siaienw

Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
GENERAL INFORMATION
Evangelical Presbyterian Church is a Charity incorporated in Northern Ireland. The registered office 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 1£) which is also
the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consislenlly in dealing with items which are considered
material in relation lo the charity's financial statements.
Basis of preparation
Th8 financial statements have been prepared on the going concern basis under the historical cost convention.
modified to include certain items at fair value. The financial statements 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 Standard applicable in the UK and Republic of Ireland
FRS 102"
As permitted by the Companies Act 2006, the company has varied the standard formats in that act for the
Statement of Financial Activities and the Balance Sheet. Departures from the standard formals are lo comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
statement of compliance
The financigl slalements of the company for the financial year ended 31 December 2024 have been prepared
on the going concern basis and in accordance with the Statement of Recommended Practice ISORPI
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102..
Incomlng Resources
Voluntary income or capital is included in the Statement of Financial Activities when the company is legally
entitled to it, ils financi81 value can be quantified with reasonable Certainty and there is reasonable certainty of
its ultimate receipt. Enlillement lo legacies is considered established when the company has been notified of a
distribution lo be made by the executor5. Income received in advance of due performance under a contract is
accounted for as deferred income until earned. Grants for activities a￿ recognised as income when the
related conditions for legal entitlement have been mel. All other income is accounted for on an accruals basi$.
Resources Expended
All resources expended are accounted for on an accruals basis. Charitable activities include wsts of services
and grants, support costs and depreci81ion on related assets. Costs of generating funds similarly include
fundraising activities. Non-staff costs not allributed to one category of activity are allocat9d or apportioned
pro-rala lo the staffing of the relevant service. Finance, HR, IT and adminislralive staff costs are directly
8tlribulable to individual activitie5 by objective. Governance costs are those associated with Constitutional and
slatulory requirements.
Investrnent$
Investments held as fixed assets are staled al cost less provision for any permanent diminLJlion in value.
Income from other financial fixed asset investments together with any related lax credit is recognised in the
profil and loss account in the year in which it is receivable.
Debtors
Debtors are recognised al the selllemenl amount due after any discount offered. Prepayments are valued al
the amount prepaid net of any trade discounts due. Income recognised by the Company from government
agencies and other co-funders, bul not yel received al year end. is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxation
No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
10

continued
Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financi81 year ended 31 December 2024
INCOME
CHARITABLE ACTIVITIES
Unrestricted Restrlcted
Funds
Funds
2024
2023
Grants from governments and other co-funders:
Incoming resources from charitable activities
340
340
OTHER TRADING ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
2024
2023
Voluntary Income
Investment Income
2,006
411,277
1,076
18.370
414.359
18,370
545,208
23.344
2,006
411,277
19.446
432.729
568,552
EXPENDITURE
CHARITABLE ACTIVITIES
Dlrect
Costs
Other
Costs
Support
Costs
2024
2023
Charitable activities
454,223
454,223
381.543
SUPPORT COSTS
Charitable
Activities
2024
2023
Insurance
Help the Needy
Salaries and related services
Accountancy
Travel & Conference Expenses
IMJP
Sale of 'Evangelical Presbyterian, costs
Grant Church of Scotland
General Expenses
Dimisani Bible SchoollLakhnadon Hospital
2.179
3,354
313,422
11.630
1.768
41,872
350
21.829
16,308
41,511
2,179
3,354
313,422
11,630
1,768
41,872
350
21,829
16,308
41,511
1.966
2,205
354,610
3,200
2,145
1,188
1,446
2,303
11,730
750
454.223
454,223
381,543
INVESTMENT AND OTHER INCOME
2024
2023
Other interest
61.117
11,971
AMOUNT WRITTEN BACK ON INVESTMENTS
2024
2023
Amounts written off fixed assets investments..
permanent diminution in value
16.2581
125,3001
EMPLOYEES AND REMUNERATION
The staff costs comprise..
2024
2023
Wages and salaries
313,422
354,610
11

continued
Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
INVESTMENTS
Other
Investments
Total
Investments
Cost
At 1 January 2024
Revaluations
629,701
7,316
629,701
7,316
At 31 December 2024
637,017
637,017
Net book value
At 31 December 2024
637,017
637,017
Al 31 December 2023
629,701
629,701
DEBTORS
2024
2023
Other debtors
Prepayments and accrued income
20,610
933
874
21,543
874
10.
CREDITORS
Amounts falling due within one year
2024
2023
Accruals and deferred income
19,658
19,869
11.
RESERVES
2024
2023
At the beginning of the year
(Deficitllsurplus for the financial year
1,896,783
{21,1541
1,709,774
187,009
At th8 end of the year
1,875,629
1,896,783
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrict9d Restrlcted Endowment
Funds
Funds
Funds
Total
Funds
At 1 January 2023
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
Movement during the financial year
125,654
114,802}
1,385,580
120.2871
385,549
13,935
1,896.783
121.1541
At 31 December 2024
110,852
1.365.293
399.484
1,875,629
12

conlinkjed
Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 January
2024
Income Expenditure
Transfers
Balance
between 31 December
funds
2024
Endowment funds
Church Extension Fund
Capital Investment Fund
385,549
1.076
12,112
12.859
118.3701
399,484
16,2581
385.549
13,188
16.2581
{5,5111
399,484
Restrl¢ted funds
Central Fund
McDowell Memorial
Fund&Special Need ReseNe
Home & Foreign Missions
Training for the Ministry Fund
Young People Association
Hunter Fund
Williamson Bequest Fund
803.524
4.524
397,210
317,033
883,701
3,524
{1,0001
2,553
125,405
389
225,185
224.000
8,565
500
8,754
1.768
1,000
5,511
3.364
129,648
389
215,325
129,342
9,860
100.000
5,342
1,385,580
411,617
437.415
5,511
1,365.293
Unrestricted funds
General Fund
125,654
2,006
16,808
110.852
Total funds
1.896,783
426,811
447,965
1.875,629
13.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year*nd.
14.
RELATED PARTY TRANSACTIONS
During the year the following amounts were paid lo Iruslees in the form of salaries for seNices as ministers lo
the Church..
Garelh Burke - £28,688
Andrew Hambleton - £28,512
Marcus Hobson- £26,494
Robert Johnston - £28,597
Andrew Lucas- £33,082
John Roger- £29,946
Mark Johnston- £28,749
Ethan McCarter- £3,826
15.
INDEPENDENT EXAMINERS REMUNERATION
The independent examinels remuneration amounts to an audit fee of £1,80012023 - £3,200).
13