Company ￿￿10n nuD]ber: N1607689
ChaTity ry5traÉion nwthr. NIC101827
Trinity Church Belfast
(A company limited by guarantee)
foT the Ye•r Ended 30 June 2023
D T Carsort & Co
51-53 Thomas Street
Ballymena
Co Antrlm
BT43 6AZ

Trinity Church Belfast
Contents
Tn￿tees, Report
2to7
Independent Examinerfs Report
Statement of Fina￿121 Activities
Balance Sheet
io
Notes to the Financial Statements
llto21

Trinity Church Belfast
Reference and Administrative Details
Thistees
Nancy Eagleson
Chenyl Eli7abeth Graham
Peter Sutherland Wi]ki¢
Yuming Liu
Senior M*n#gement I lthership I£e Eagleson. General Secretary
Team
Charlty Registratiott 14uDther
NIC101827
Company Registrntion Number
N1607689
The clwity is incorW￿ed in Northern Ir¢]and.
43 BIistol Avejn
Reglstered Office
BT15 4AJ
Principal Offiee
Belfast
BT15 3LG
Independent Examiner
D T Carson & Co
51.53 Thonus Street
Ballymena
BT43 6AZ
Page I

Trinity Church Belfast
Trustees. Report
The trustees, who are directors for the pur￿￿ of company law, present the annual report together with the
financial statements of the ¢haritsble conwany for the year ended 30 June 2023 which are also prepared to meet
Ibe requirements for a directots, wort and ac¢ouJts for Companies Ad 2006 pu￿￿seS.
The financial slatements comply with the CIMrities Act 2008, the Compatii&s Act 2006. the Memoranthun aThd
Articles of AssociatirnL and A¢counting and Reporting by CbaTiti¢s: Statement of Recommended Pra¢ti¢e
applicable to charities preparing their accounts in accordance with the Financial R¢EX)rting Standard applicablc
in the UK and Republic of Ireland IFRS 102) (effective l January 2019).
Objectives and activities
Objects and aims
Th¢ Charity is established for clwitable purposes only. specifically the advancetnent of R¢ligion (specifically
the Christian Faith). th¢ advanwnent of education, the advaT￿ent of C￿n￿nUnity devclopmenL and the
improvement of the bolistic life of communities in Northern trelan(L
The Chatity changed its name from Urban Mission Jnitiative5 to Trinity Clmwch Belfast rfcB J on 28 April
2022.
The charity achieves its objectives through initiativas including (but not limited to):
(i) Resourcing and facilitstion of the local church kno￿ as Trinity Church BelfasL
(li) Raising awareness and understanding of Evangelical Christian beliefs and practices.
(lll) Carrying out mi&8ionary and outreach work within the local couununity area served by the Trust and wider
(iv) The fOrn￿tion of new ¢hurelies and associated initiatTves"
(v) The sUPPOrt of comtnunity tTaDsfornMtion enteorise5 within the local community area scrY￿ by the Tn￿t
and wider afield. and
(vi) Holding of regular public worsbip servi￿&
The clwity seeks to."
l. Provide management and accoulltability structures for planning, I￿o￿lleL fllwicial and nwketing ventures
associated with church planting.
2. Educate and aid existing cburch comrnunities and or8an1sati0￿ in the principles of clwrch planting.
3. Conduet both religio￿% and non-re]igious events and Servic￿ to forni contacts and connections within urban
centre dwellers and users.
4. Produce a lasting church planting cornmitment within planted churches.
5. Establish and improve education and trdilliDg programmes to support existsDg clJvr¢hes in their church
planting with expertise, oversight and finance.
6. Initiat¢, support and sustain ¢hur¢h planting networks and llN)vements.

Trinity Church Belfast
Trnstees. Report
Public benefit
Advallcement of Religion
TCB prOn￿teS te2cbin8 from the Word of W the Bil>l4 at worship services at churches planted by TCB
('TCB CIN￿ches?. with services open to all members of the public. We also promote the development of
existing believers at TCB Churches. helping them to understand the C￿lSi]all faith more deeply, and how the
Gospel is trdnsfornutive of every asp¢ct of life. We eDcourdge individuals to respond to teaching received
through prayer, worship and Christian service. The direct benefits which flow from this purpose ate: an
improved sense of wellbeing for those attending TCB Churches as they enjoy fellowsbip with otbers and receive
teachin& and the promotion of Christian values for the benefit of individuals. church¢q and communities. The
indirect benefits which flow from this purp￿ include the mornl improvement in so¢iety as a whole whi¢h
religion is considered to encourdge.
Advancement of Edu¢ation
We promote teaching about Evangelical Christian beliefs in TCB Churche4 pmclaiming the Gospel of Jesus
ChrisL Th¢ direct benefits which tlow from this purpose are spirituaL moral and intellectual developmen¢
through teaching of the Bible. of members of TCB chU￿be$ and the public, and the development of individual
skills and capabilities of Chur¢b members wbo are itivolved in tea¢bing and mirristy at public worsbip services.
Advancement of Community Development
TCB seeks to reach out into the local eommunitia in which its churches are base4 and to be viewed as being
open to all sectors of the community. We seek to trans￿ the ttaditional Protestant and Catholi¢ divide
existing in Northern treland. The direct benefits which flow from this pU￿08C ate: the encouragement of those
who live ill tbe locality of TCB Churches &s they partlcipate in activities organised by the Churches. and the
provision of practical ￿lStanCe such as food and clothin8 to those who may be in need.
The organisation's direct beneficiaries ale churches, pard-church organisations and cbarities within the Belfast
area who wish to benefit from the church-planting resources and experiellce that TCB offtrs. Communities and
society ID gcDetal will also benefit indirectly from the work of TCB &$ new churches are planted and existing
hurches strengthened. The benefits listed above will be evidenced through InfoTM￿ feedback from those who
make use of TCB'S resources.
The trustees ¢onfinn that they have complied with the requirements of the Charities Act (Nortbern Ireland) 2008
to have due regard to the public benefit guidance published by the CIwAty Con)mission for Nortbern Irelan
Page 3

Trinity Church Bdfast
Trustees, Report
Achievements and perfonDAnce ADd plans for future perio¢ts
The period l July 2022 to 30 June 2023 Wds the first full year after the coLstitution of Trinity Chur¢h as a
church under law. with the new trustees in place. These trustees were forn￿1 by people who weekly attended
our gatherings for worship on a Sunday. We are very small by the standards of most churches but we do not
mwure by those standards. We believe that we bave been called to be disciples in our own family networks and
to be salt aThd Jight particularly in the area around SOn￿rtOn Hub. We continued to do so in this peno
Blossoms continued to -bed in" to the new b&8e ID Somerton Hub. The incredible support from local people
from all walks of life has been phenomenal. We eontinued to help many familie5 over the whole of Belfast but a
shift occurred in this period with higher numbers of asylum seekers being referred through our proce&ses. We
had a really successful Sumll￿ craft fair at Ihe beginning of July largely organised by the mwns then￿ly¢s. We
also started to pilot Messy chU￿h alongside ev¢nts at christi￿ and Easter. Chmyl GTalwn Continued to do
deputations to various places to rdise aWaTc￿ of the work.
We continued to forni relationships within the Sk¢goniel-Glandore area and Lxe Eagleson Iwl several
opportunities where he was able to provide pastoral cate. We also Iiad a very good relationship with Peas Park
and were able to support their events and of their conllrrity attended ours. We feel that these
relationships must not be forced and it will take time to embed into this are&
The building continued under the overnll Caff of Cro&wllyer Street EPC and the relationship is good. We need
to strengthen those with consideration around the longer tern] fUts￿¢ of th¢ building. The link with
Wellington Presbyterian continued to be supportive. Alistair Bates and Lee Eagleson continued in the 'pulpit
excbange., Lee also was able to provide pastoral cover for Wellington during Alistair's times away, and
alongsÈde that lo teach missiology iti Timeless Theological Academy in Ballymen&
Financially. we are so thankfi￿ tbat G(xl continued to provide our needs ¢v¢n irA the midst of the fitwicial crisis
that arose after the invasion of Ukraine. OUT energy costs have spiralled and w¢ had to be more careful around
our ￿e of electricity but during the period we coveT¢d the bills. We are thaDkful for our members who
ontribut¢d to our Ghurcb and to the many members of the cornmwllty support Blossoms.
FID4n¢ial review
TCB seeks to comply with best practice in managing the finances of the cI￿lty.
The balance sheet &$ at 30 June 2023 teflected cash at bank of £28,927 (2022: £33,332). The total Net CuTrent
Assets at 30 June 2023 were £31,797 (2022: £35.114} and unrestricted reserve5 were £30,041 (2022: £34,I29).
Income from clwitable activities and donations for the year totalled £26.662 (2022.. £30,266). Expenditure on
charitable activities for the year totalled £28,946 {2022: £27.620). This resulted in a n& deficit of £2284 (2022:
net SUTpIus of £2,646).
Poll¢y on r&serve$
The charity al￿￿ lo use their income in fiUth¢￿ of their objecttves.
Page 4

Trinity Church Belfast
Trustees, Report
Trustees and officers
The trustees and officers serving dwing the year and since the year end were &$ follows:
Trustees:
Andrew Davis (resigned 26 July 2022)
Jonathan King (resigned 26 July 2(ll2)
Lynda iiatwtt (resigrned 26 July 2022)
Nancy Eagleson
Pet¢r Sutherfand Willti¢
Yuming Liu
Strncturs governance ind maDagen￿lt
Nathre ofgoverning documenl
Trinity Church Belfast is a company limited by gUaraTh￿, incorporated on 2 June 2011 and registered with the
Clwities cormn￿On for Nothetn ]re]and on l5 April 2015.
The clwity is governed by a Memornkn a￿j Articks of Association and all activities are delivered in
accordance with charity and coM￿nY law.
Re¢rnitiAenl and appointhent oflrns¢ees
The directors of the company are also cbarity trust¢es for the puy of clwity law.
New TTUStees ate recrnited WIK) share the ai]DS of the charity and can be appointed accordingly by approval of
the Board. All Tn￿ give their titn¢ voluntarily aDd received no benefits from ¢b2rity.
Indudion and IT￿￿¥￿% oflruslees
Most trustees are already familiar with the practical WO￿ of Ihe cbarity however if fllrt1￿ training is required
this is provided by the CI￿Lty.
Arrangementsforselhng key Managejnentpersonnel remuneration
Key Management Personnel consist of the Scnior Manager Wh￿ remunerdtion is fixed by the TnL8tees.
Organisational structhre
The organisation is managed and directed by its Trustees. The TnLStees aTE ele¢ted annually and meet regularly
during the year.
Page 5

Trinity Church Belfast
Trnstees, Report
Relationships with related parties
Trnstees
None of the trust￿$ have been paid any remunerdtion or received ally other benefits from an emplo￿nc￿t with
the charity or a related entity.
Ststsment of trnstees, responsi￿nitIeS
The trustees (who are a]so the directors of Trinity a)urch Belfast for the puwes of company law) are
responsible for preparing the trustces, report and the fuwicial stateM￿ts in accordance with applirable law and
United Kingdom Accounting Standards Iunited Kingdom Genera]ly Accepted Accounting Prnctice), including
FRS 102 'The Financial Reporting Standard applicable in the UK and Rq)ublic of Ireland".
Company law requires the tTUStees to pryare financial statements for each financial year. Under company law
the tNstees must not approve the financial statements unless they are satisfied that they give a true and fair view
of the state of affairs of the charitable company and of the incon￿8 resources and application of resour¢es,
including its income and expeDditur4 of the charitable company for that period In prepari￿ these financial
ststemeThts, the trllSt￿ are required to:
select suilable accounting policies and appty them consistent￿.
obsetve the methLN]s and principles in the Clwities SORP:
state Whet1￿ 3pplicable accounting standards, compTising FRS 102 bave been followe& subject to any
mateiial departures disclos¢d and explai1￿1 in the fiD3nciai 5tst¢mellts' and
prepare the financial statements on the going concern basis uts1￿ it is inappropriate to presume that the
haritable company will continue in business.
The trustees ar¢ respo￿Able for keeping proper accounting records that w disclose with reasonable accuracy at
any time the fiDan¢ial position of the ctwitsble company and enable them to ettsu￿ that the fmancial statetnents
Comply with the Companies Act 2006. They are also Tesponsible for safeguarding the assets of the ckntable
company and hence for taking reasonable s*ps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial infoTmation
included on the charitable compan￿$ webstte. Legislation governing the preparation and dissemination of
fitlancial statemeDts may differ from legislation in Oth￿ jurisdictions.

TriDity Church Belfast
Trustees, Report
Small Companies provision staten*nt
Thi5 report has beell prepated in aw)rdance with the stnall compani&s regime under the ComFanies Act 2006.
The annual report was apptoved by the Injstees of the clwity on 20 March 2024 and signed on its belMlf by.
Nancy Fagleson
Trustee

Trinlty Church Belfast
Independent Examiner's Report to the trnstees of Trinity Church Bejfast ('the
CoD]pany')
I report to the charity trustees on the accouDts of the clwity for the year cnded 30 Jun¢ 2023 which aTe set out
onpages 91021.
ResponsibllitRes and basws of report
As the ¢harity's trustees of Trinity Clnw¢h Belfast (and also the directors of the conwaDy for the purposes of
company law) you are responsible for the prepardtion of the acwmts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Acr.).
Having satisfied ￿ySelf that the charity is not rowired to be audited under company law and is eli￿￿11C for
indepelldent examiDatirn4 it is reSpon￿￿ll1ty to:
• examine the accounts under section 65 of the Cbarities Ac¢
. follow the procedures laid down in the General Directions giveD by the Ctwity Commission for Northern
IT¢land under 5edion 65(9)(b) of the Clw-ities ACL and
. state Wheth￿ particular mattas bav¢ wme to att¢ntio
Basls of iDdependent examiner's report
I have exarnined your charity accounts as required section 65 of the Chatiti&s Act and my exarniDatson
was carried out in accordance with the General Directions given by the Cbarity Commission for Northem
Ireland under section 65{9)(b) of the ChaTities ACL My eKgmination included a revivw of the accounting records
kept by the charity and a comparison of the accounts presented with those records. It also included consideration
of any ullusuai lteD￿ or disclosures in the accounts, and seeknDg explanations from you &8 charity ttvstees
concerning any such nuttets.
My role is to state whether any n￿terIal rnatt￿S have rA)me to niy attention giving me cause to believe:
l. That accOu￿l￿g record5 were not kept in a¢￿dance with section 386 of the Companies A¢1 2006"
2. That the accounts do not accord with those accounting r¢cords'
3. That the accounts do not comply with the accounting Tequirnnents of section 396 of the Comp￿￿e8 Act 2006
and with tbe methods and principles of tbe Ctwitie5 Ststement of Recoullnellded Practice applicable to charities
preparing their accounts ID accoTdance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland; and
4. That there is furtb¢r infornutioD needed for a Proper undeTthdiDg of Ibe accounts to be reached.
Indeptndent t￿￿7ner'S ststen￿t
I have completed my eXamI￿tion aDd have no Concffl￿ in rwt of the matters (l) to (4) listed above. and in
connection with following the Directions of the Clwity Corn￿10n for Nofihern lTelaD￿ I have ft)und no
matters that Tequire drawing lo your attentio
Mr Edwin Mcla
Institute of Chartered Accoun1ants in IrelaJMI
D T Catson & Co
51-53 Thomas Street
BallJTnena, Co Antrim
BT43 6AZ
20 M8rch 2024
Page 8

ststement of Financial Activities for the Year Ended 30 June 2023
Uncluding Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted Restricted
funds
funds
Tot*1
2023
Note
Income and Endown*nts from:
Clwitablc activities
18,688
7,974
26.662
Total income
18.688
7.974
26,662
Expendithre on:
Charitable activities
{22.776)
{6.170
(28,946)
Totsl expenditure
Net (expenditureyincome
22,776)
6.170)
(28.946)
(4.088
1.804
2,284)
Net movement in fi￿d$
(4.088)
1.804
(2.284)
Reeonclliation offunds
Total funds brought forward
Total funds carried forward
34,129
985
35,114
15
30.041
Uorestricted
funds
2.789
Restricted
fund5
32,830
Total
2022
Income and Endowments from:
Charitable activities
26.518
3,748
30266
Total Income
26,518
3.748
30.266
Expenditsre OD:
Charitable adivities
(23.887)
(3.733
27,620)
Totsl expenditure
23,887)
3.733)
27,620)
Net income
Transfers between fimds
2.631
182
15
182
Net n￿Vernent in fijnds
2.449
2.646
Reconciliatlon of fulld5
Totsl fimds brought foThvard
31,680
788
32.468
Total fimds Ca￿led foTward
15
34.129
985
35,114
All of the chaTity¥ activities derive from contAnuiDg o￿l0￿S d￿IDg the above two perioth.
The funds breakdown for 2022 is sfft￿wn in note 15.
The notes on pages i i to 21 fornk an inte￿1 part of these fmancial staternfflts.
Page 9

Trinity Church Belfast
(Registration number: IY1607689)
Balance Sheet as at 30 June 2023
2023
2022
Note
Ftsed
Tangible assets
1,033
Current a￿ets
tkbtOTS
Cash at bank and in Iwid
10
3,931
28,927
32,858
4.685
33,332
38,017
Creditors: Amounts f8lling due within one year
12
(1.061
2.903)
Net current assets
31,797
35,114
Net assets
32.830
35.114
Funds of the eharity:
Restrleted Incon￿ funds
Restricted funds
15
2.789
985
UDrestricted in¢ome
30,041
34.129
Totsl fuDds
15
32,830
35.114
For the financial year ending 30 June th¢ ¢I￿llty vms entitled to exeinption from audit under section 477 of
the Cornpanies Act 2006 rctsting to small Comp￿￿¢5.
DiTe£tors' responsibilities".
The membeTS have not required the ¢haTity to obtsin an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsil)ilities for complying wilh the requirnents of tbe Act with respect
to accounting records and the prepaTation of accounts.
These financial statements have been prepared in accordance with the special provislons relating to companies
subject to the small companies within Part 15 of th¢ Companies Act 2006.
The financial statements on pages 9 to 21 vKre approved by the trustees, and authorised for issue on 20 March
2024 and signed on their behalf by.
Nan¢y FAgieson
Tn￿tee
The notes on pages i i to 21 forn) an integral part of tljese financi￿ statements.
Page 10

Trinity Church Belfast
Notes to the Financial Statements for the Year Ended 30 June 2023
I Charity status
The charity is limited by guatantee, Inco￿ in Northern Ireland. and consequently doe5 not have share
capital. Each of the trus*es 15 liable to contribute an amount not exceeding £1 towards the assets of the charity
in the event of ]iquidatio
The address of its registered office is:
43 Bristol Avenue
Belfast
BT15 4AJ
The principal place of business is:
44 Somerton Road
Belfast
BT15 3LG
2 AccouDting policies
Summary of significant accounling poll¢ies and key ac¢ounting ¢StiD￿teS
The principal accounting policies applied in the preparntion of these financial ststements are set out below.
These policies have been consistently applied to all the yeaTS presente4l unles5 otherwise stat&1
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charitie5:
ststement of Recommended Practice applicable to clwities prq)aring their accounts in accordance with the
Financial Rw)rting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
IreIand IFRS 102), the Clwities Act (Nortb¢rn Ireland) 2008 a[￿ th¢ Collu)ani&s Act 2006.
The chatity is a Public Bellefit Entity as defined by FRS 102.
Basis of preparation
Trinity Church Belfast mcets the defmition of a public benefit entity under FRS 102. Assets and liabilities a
initially recognised at historical cost or transaction value unless Ot1￿1￿ stskd in the relevant accounting
policy notes.
The presentstional CUTren¢y of these financial statements is sterling and amounts have been rounded to the
nearest £1.
Going CODcern
The financial statements have been prepared on a going concern basis as the trust￿8 consider that the￿ a￿ no
tnaterial uncertainties about the charity's ability to continue as a going concern Dor any significant areas of
uncertainty that affect the canyiDg value of assets held by the charity. The trustees have consideted both tbe
level of fi￿￿S held 2nd the expected level of and expenditure for 12 llK)ll￿ from authorisiDg these
Page 11

Trinity Church Belfgst
Notes to the Finallcial Ststements for the Year Ended 30 June 2023
Judgements
The preparation of the financial statetnents requires manageDKnt to make judgements, estill￿teS and
umptions that affe¢t the application of accounting policies and the rewrted amount of assets and liabilities,
income aod expenses. Actual results may differ from these &stimales.
Income and endown*Dts
All income is recognised once the tharity entitIenMt to tbe income. it is probable that the income will be
received and the amount of the inconK ￿¢¢IVe8b￿ Can be rneasu￿ reliably.
Donations ate recO￿ls¢d when the charity bas been notified in wriliDg ofboth th¢ amount and settlement date.
In the event that a doDatioD is subjert to conditioDS that require a level of perforrnanc¢ by the charity befor¢ the
Iwity is entiti￿ to the funds, the incOu￿ is def￿[¢d and not recogmised Until eit1￿ those conditions are fully
meL or the fidfilment of those conditions is wholly within the control of the cbarity and it is probable that tbese
conditions will be fulfillaj ID the reporting periolt
Grants are recognised when the charity has an eDtitlement to the fun& and ally conditions linked to the grants
have been met. Where perfornwice conditioL8 are attached to the grant and are yet to be mel the income is
rccogtiised as a liability 2nd included on the balance sheet as deferred In￿Me to be ￿lease(L
Expenditure
All expenditu￿ is Tecognised once there is a legal or ConStn￿e obligation to that expenditure, it is probable
settlement is requir￿ and the amount can be mea5ur¢d reliably. All costs ar¢ auocated to the applicable
expenditure headiDg that aggregate sin)ilar costs to that category. Where costs be directly attributed to
particular headings they have been atlocated on a basis consistent with the use of resources. with central stsff
¢osts allocated on the basi5 of time speDL and depreciation charges allocated on the portion of the asset's use.
Other support C4)sts are allocated based on the spread of staff costs.
Charithble adiiryfy'es
Charitable expenditure comprises those costs inCUTTed by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect natutt n¢￿ssary to support them.
Graniprovtsions
Provisions for grdnts are made when the intention to make a ￿lt h&s been communicated to the re¢ipieDt but
there is uncertainty about either the limiDg of the grant or the amount of ￿lt payable.
Govern*n¢e costs
These include the costs attributable to the ¢harity's complyancc with constitutional and statutory requiremen
including audiL strategic ￿￿￿geMent and tnthees n￿etillg5 aDd reimbursed expen
Taxation
The charity is considered to pa55 the tests set out ID PaTagTaph I S¢heduIe 6 of the Finance Act 2010 and
therefore it meets the definition of a clwitsble for UK cO￿ratiOn tax purposes. Accordingly, the
clwity is potentially exempt from taxation in respect of income or capitsl gains received within categories
covered by chapt￿ 3 Part I l of the Corpordtion Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992. to the exte￿ that such Incon￿ oi gaills are applied exCI￿1Ve1Y to Ch￿ilable putposes.
Page 12

Trinity Church Belfast
lotes to the Finaneial Ststements for the Year Ended 30 June 2023
Tangible fixed assets
Individual fixed assets are initially recorded at cosl less any subsequent accumulated depreciation and
impairnient losse& The company asse&ses at ea¢h reportiDg date whetkn tall￿ble fixed assets are impaired.
Depreciation and amortisatlon
Depreciation is provided on t￿n￿le fixed assets 80 as to y￿1t¢ off the cost OT Valuatio￿ less any estimated
residual value. over their expthd usefirt e£onomic lifr as follows:
Asset class
Furniture and equipment
Deprttlaitloll n)ethod 2nd rate
4 Yea￿ straight line
Cash and cash equSvgleDts
Cash and cash cquivalents con4￿15¢ cash on band and call de[￿lt% and other short-terni bigbly liquid
investments that are readily convertible to a known amouth of cash and aTe subject to all insignificant risk of
cbange in value.
Fund structure
Unrestiicted fimds are avai]able for use at the discretion of the tntstees in of the general objectives
of the clwity.
Restsi¢t¢d funds are subjecteif to restrictiODS on their expcnditure imposed by the donor or through the tmns of
an appeal.
PensioDS #Bd other post retirement obligations
The charity op¢rdtes a defined contnl)ution peDSiOn scheme which is a pension plan under which fixed
ntributiODS are paid into a pensioD fund and the clwity has DO legal or constructiv¢ ob]igalioD to pay fiwther
contributions even if the fulld does not hold sufficient assets to pay all eLDployees the benefits relating to
employee service in the cutrent and Prior periods.
Contribution5 to defined contnl)utioD plans are recO￿lSed in the Statement of Financial Activities when they are
due. If contribution payments exceed the contribution duc for service, the ex¢a8 is Tecognised &8 a prepayment.
Flllancial instruments
aassification
Financial assets and financial ]iabilities are recogtiised wlKn the cl￿rity becomes a paty to the contractual
provisions of the instnmienL
Financial liabilities and equity instrumwts are cla55ified according to the subslan¢e of the contractual
arrdngements entered into. An equity instrument is any contract that evidences a residual interest in the assets of
the charity after de41ucting all of its liabilities.
Page 13

Trinity Churcb Belfast
Notes to the Financial Statements for the Year Ended 30 June 2023
All fjJ)an¢ial assets and liabititie5 ate initially measured at trnlsaction price {inclu(bng transaction costs). except
for those fmancial assets classified as at fair value thtough profit or lo&s. which are initially measured at fair
value (which is nortnally the transaction price excluding ITaosaction costs). unless the amngement constitutes a
fiDancitig trallsaction. Ef an 3￿ngeMent conslitutes a fiDaDcing transactioo the financial asset or fllwicial
liability is measured at the present value of the future payments dI￿OUnted at a market rate of interest for a
similar debt instnllnenL
Financial assets and liabilitie5 arc oDty oifset in the Stalen￿ of financial position Whe￿ and only when there
exists a legally enforceable rigbt to set off the re£ognised amounts and the charity intends either to settle on a
net or to reaiise the 2&8et and settle the liability sinwltaneowty.
Financial assets are derecognised when and only wben a) the conts¥tual rights to the casb flows from the
financial asset expire or are settl& b) the charity transfers to another party substsntially all of the risks and
rewards of ownership of the financial asse¢ or c) the clwity. despite haviDg retsined som4 but not alL
significant risks and rewards of owneT5hip. Iw trallSfe￿¢d Control of the a&set to another paty.
Financial liabilities are derecognised only when the obligatsoD 5pe¢ified in the Contract is dischargeiL cancelled
or expires.
Page 14

Trinity Church Belfast
Notes to the Fillancial Statements for the Y&qr Ended 30 June 2023
3 In¢onw from chgritAbk activities
Unrestricted
Dds
Total
2023
nds
Donations
Gift aid on DonatioDs
15.150
3.538
7.759
215
22,909
3,753
18.688
7,974
26,662
Unrestricted
nds
GeDeral
Restricted
funds
2022
Donations
Gift aid on Donations
Othet income - cleaning grant
Bank interest
21.925
4587
3.091
157
500
25.016
4.744
500
26,518
3,748
30,266
Pa8e 15

Trinity Church Belfast
Notes to the Financial Statements for tbe Year Ended 30 June 2023
4 Expendithre on charitsble artivihes
Unrestrlcted
nds
Totsl
2023
fllnds
Advertising
Books, resources and stationery
Telephone, IT and Website costs
Sundry exp￿￿eS
Conference and projert ￿sts
Support costs
Bauk charges
Wages, salaries and staff training costs
259
247
1,163
735
836
1.576
142
13.585
145
1,140
345
1200
1,403
259
610
1223
735
5225
1.576
183
13,585
145
363
4.389
41
Repairs, maintenance and renewals
Depreciation
Rent
LighL Heat & Power
Grants
66
1206
345
1.2(K)
2,004
650
601
650
22.776
6,170
28,946
Unrestricted
Totsl
2022
General
funds
AdVe￿8]tig
Book5. resources and stationery
Telephone. IT aod Website costs
Sundry expenses
Conference and project costs
Support costs
Bank charges
Wages, salaries and staff traiDiDg costs
Insurance
758
414
1.488
12
770
421
1538
967
4,330
594
151
14206
370
691
867
950
1,765
50
694
594
126
14206
370
69l
867
950
1,765
3,636
25
Depreciation
LighL Heat & Power
23.887
3,733
27.620
Page l6

Trinity Church Belfast
Notes to the Financial Statements for the Year Ended 30 JuDe 2023
5 Trustees ren)Mneration and expense5
No t￿￿tee8 have received any remuneration from thc Gharity during the year.
6 Employees
The aggregats payroll costs were &$ follows:
2023
2022
Staff costs during the year were:
Wages and salati&S
Social 5e¢uTity costs
Pellsion costs
Ot1￿ staff costs
12.800
526
197
62
12.8(X)
460
197
749
13,585
14,206
The monthty averdge number of persons (including senior management I leadersbip team) employed by the
¢lJarity during the year expre&sed as full lime equivalents Wds as follows."
2023
2022
Charity wor
No employee received enK)h]ments of more than £60,(KK) during the year.
7 Independent examiuer's reniuDeration
2023
2022
Examination of the financial ststements
330
450
Other fees to ex2min¢rs
All otlker seThices
156
144
8 Taxation
The charity is a re￿ rlwity and is therefore exempt fmm laulio
Page 17

Trinity Church Belfast
Notes to the Fiuancial Statements for the Year Ended 30 Julle 2023
9 Tangible fixed Assets
Furnlture and
equipment
Total
At l July 2022
Additions
3.467
lJ78
3.467
1.378
At 30 June 2023
4.845
4,845
Depreciation
At l July 2022
Charge for the year
3,467
345
3.467
345
At 30 June 2023
3.812
3,812
Net book value
At 30 June 2023
1.033
1,033
At 30 June 2022
10 Debtors
2023
2022
Prepayments
Other debtors
227
3,704
4.685
3.931
4.685
11 Czsb and e#sh equivalents
2023
2022
Cash at bank
28.927
33,332
Page 18

Trinity Church Belfast
Notes to the Financial Statements for the Year Ended 30 June 2023
12 Creditors: amounts falling due within one year
2023
2022
Other taxation and social security
Other creditors
Accruals
91
1.001
1.811
1,061
1,061
2,903
13 Pensioo and other sehen
Dellned contribution pension scheu
contributions payable by the chatity to the Schell￿ and amoumed to £197 (2022 - £19D.
14 Coti￿11￿￿ts
C8pltsl ¢omnthwts
Operating lease of pTrmises at 44 Somerton RO￿ Belfaqt
The total arnount contra¢ted for but not provided in the financial stalements was £2(X) {2022- £1.400).
Page 19

Trinity Church Belfast
Notes to the Financial Statements for the Year Ended 30 June 2023
15 Fuads
Resources
expended
Balance at 30
June 2023
Unrestricted
General
General Fund
18,688
(21776)
(4,088)
Restrlcted
Blossoms Fund
7.974
(6.170
1.804
Totsl ￿ndS
26.662
(28.946)
(2284
Balance at
30 June
2022
Balgnee at I
Juty 2021
incoming
ResoMr¢es
expended
Transfers
Unrestrlcted fvnds
General
General Fund
31,680
26518
{23,887)
(182)
34,129
Restricted
Blossoms Fund
Equiprnent Fund
Presbytery Clcaning grant
3248
(3233)
182
685
300
300
51X)
(5(Kl)
Totsl restricted funds
788
3.748
{3.733)
182
985
Total funds
32.468
30266
(27.620)
35,114
The specific purp)ses for which the funds aTe to be applied att as follow&
BIoss0rn5 Fund
The Blossoms mercy ministy proje¢t alti￿ to provide baby Iwnpers and essentiats for the first month after birth
to new. single. underage or disadvalltaged mums/dad
Equxpment FuDd
This fund is for any donations specifically in respect of the pwcbase of equipment for use by the Clwity.
P[¢sbYt￿ Cleaning Grant
This relates to grant funding received from the Presbyterian Church in Irei8nd in relation to cleaning costs of the
Charity in 2021.
Page 20

Trinity Church Belfast
Notes to the Fmancial Statements for the Year Ended 30 Jtme 2023
16 Allaly5ig of net assets between funds
Total funds at
30 June
2023
ruDds
General
Restricted
funds
Tangible fixed assets
1,033
30.069
1.061
1.033
32,858
(1,061
1789
Cumt liabilities
Total net assets
30.(￿1
2,789
32,830
Total funds at
30 June
2022
Deslgnaled
37.032
2,903
985
38,017
2,903
Current liabilities
Totsl net assets
34.129
985
35.114
17 Related party transactions
During the year the cknty made the following telated party transactio￿8.
Charity Trustees
Totsl donations Teceived of £12.434 (2021: £II,370) from Charity Trustee& At the balan¢e shcct date the
amount due tolfrom Charity Trustees Wds £Nil (2022- £Nil).
Page 21