Charlty Regislratlon No. NIC101965
Company Registralion No. N1061609 (Northern Ireland)
ERNEST BAIRD TRUST- THE
(o Company Ilmlled by guarantee and not havlng a share capltall
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
PAGES FOR FILING wrrH REGISTRAR

ERNEST BAIRD TRUST- THE
CONTENTS
Page
Charity information
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to Ihe f5nancial statements
7-10

ERNEST BAIRD TRUST- THE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Austin Baird
Catherine Campbell
Diane Casement
Deirdre Baird
Secretary
Austin Baird
Charity number
NIC101965
Company number
N1061609
Registered office
Laureldale Hall
Laurel bank
Comber
Newtownards
Northern Ireland
BT23 5EJ
Independent examlner
Moore (N.I.) LLP
30-32 Lodge Road
Coleraine
BT52 1NB

ERNEST BAIRD TRUST- THE
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
The Irustees present their annual report and financial slalements for the year ended 31 December 2022.
The accounts have been prepared in accordance with Ihe accounting policles set out In note 1 to the accounts
and comply with the charity's Memorandum and Articles of Association, the Companies Acl 2006 and
"Accountlng and Reporting by Charities: Statement of Recommended Practice appllcable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland
(FRS 102)" {as amended for accounllng periods commencing from 1 January 2019).
Oblectlves and activlties
Th8 organisalion's principal focus is the advancement of Christ's Kingdom throu9h providing financial support
and grants to individuals and Christian organisations. Donalions lo Ihe charity ar8 g8n8rally r8ceiv8d from the
trusteas. Donations received are Ihen allocated as the trustees see fit to evangelical Chrislian groups and
organisalions that promote the formation and growlh of the Christian church.
Advancement of Reli
ion
The main aims and purposes of the Trust in relation io the advancement of religion are to:
Promote the formalion and growth of evangelical Christian groups;
- Assist SUGh gfOUPS in their efforts lo bear witness lo Jesus Christ as Saviour Lord and God.,
To make gifts and grants to persons, Christian organisations and other organisations as deemed fit to
support their ministerial work.
The direct public benefits which flow from these purposes are:
The organisalions thal receive our financial assistance can reach out to individuals. encouraging them
through the Good News of Jesus Christ. Through the work of these organisations, individuals of all cultural
backgrounds will feel an improved sense of wellbeing and hope.,
The organisalions and ministries we support encourage regular fellowship with other Christians and other
churches which bring wlth them the benefits of incluslon In society and communities.,
The promotlon of Christian values for the benefit of individuals to adopt a moral framework where they are good
cltlzens.
Advancamont of Educalion
A secondary aim and purpose of the Trust Is to make glfts and grants to persons, Christlan organisations and
other organisallons to educate about Evangelical Christian b81iefs and practices, proclalmlng the Gospel of Jesus
Chrfst.
Th8 dlrecl benefits whlch flow from thls purpose are splritual, moral and Intellectual development, through
t8aching of the Bible, both for memb8rs of the Churches and Christian organisations we support and any
member of the public who attends their s8rvices and events.
The indirect public benefits which Ilow from these purposes includ8 the moral improvement in soclety as a whole
which religion is Considered to encourage. All of the above benefits will be evidenced Ihrough informal feedback
from those who we provide financial assistance to. The charity's beneficiaries are Ihe general public throughout
the UK.
The Irustees have paid due regard to gLJidance issued by the Charity Commission in deciding what activities the
charity should undertake.

ERNEST BAIRD TRUST- THE
TRUSTEES, REPORT {CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
Achlevemenl8 and parformanco
Flnanclal revlèw
The company returned nel Incoming resources for the year of £5.455 (2021- n61 outgoing resources of £3601. AI
31st December 2022 Ihe total funds of the tharity amounted to £5.581 (2021- £126). comprlsed solely of general
unresliicled funds.
The trustees endeavour to malnlaln sufflclent funds lo ensure that, In the event of a slgnlllcant drop In fundlng,
Ihay wlll be able lo conllnue the charlly's current aclivllies whlle conslderallon Is glven to ways In whlch addlilonal
lunds may be ral88d.
A*s•ssm•nt of Rlsk
The Iruslees have assessed the malor rlsks to whSch the charlty is 8XPO8ed. and are 8aflsfied that systems are In
place lo mlllgate exposure lo the ma]or risks.
Plan• for th• futur•
The Trust contlnues lo seek out opportunllles lo support Indlvlduals and groups whlch o)mply with Ihe alms and
oblectlves of the Trust. It plans to remaln 8CtiVè 8nd doésn't plan to amend Its aim or ob￿lIV0$.
Structur•t gov•rn•n¢• and manag•m•nt
The charlly Is a company limi18d by guarant88 and Is govem•d by lis M8morandum and Artld88 ofAssodallon.
Thè trustées, who aré also thè dlrectors for tho purpose of company law, and who 86rved durlng the year were:
Auslln Balrd
CalherSn¢ Campbell
Olane Casement
Oelrdre Balrd
None of the Iruslees has any beneficlal Interest In th8 company. All of Ihe Irustees are memb8rs ol lh8 company
and guarantee lo contrlbule £1 In th8 event of a wlndlng up.
The Irug(
es, report was
rovéd by Ihe Board of Tru81888.
Au8tln Baird
Trustè8
D8led.' 14 September 2023

ERNEST BAIRD TRUST- THE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ERNEST BAIRD TRUST- THE
I report on the accounts of the charity for th8 year ended 31 December 2022, which are set out on pages 5 to 10.
Respectlve responslbilltles of trustees and examlner
The truste85, who are also the directors of Ernest Baird Trust - Th8 for the purpos&s of company law, are
responsible for the preparation of the accounts in accordance with th8 requirements of the Companies Act 2006.
Having satisfied myself that the charlty Ss not subject to audit und8r company law, and is eligible for Independent
examlnation. It is my responsibility lo..
examine the accounls under section 65 of the Charities Act
<11) follow the procedures laid down in the general directions given by the Charity Commission for Northern
Ireland under section 65{9){b) of the Charilies Act
{iii) stale whether particular matters have come to my attention.
Basls of Independent examlner's report
I hav8 examined your charity accounts as required under section 65 of the Charities Act and my examination was
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 65(9)Ib) of the Charities Acl. The 8xamination included a review of the accounting records kept by th8
charlty and a comparlson of th8 accounts presented with those records. 11 also included consideration of any
unusual items or disclosur8s in the accounts, and seeking explanations from you as charity trustees concerning
any such matters.
My role is to state whether any material matters have come to my altenlion giving us cause to believe..
1. That accountlng records wer8 not kept in accordance with section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companles Act 2006
and with the methods and principles of the Charities Stalement of Recommended Practice applicable lo Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) 10 {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 lo your attention.
Hilary Farrell FCA
for and on behalf of Moore (N.1) LLP
30-32 Lodge Road
Coleraine
BT52 1NB
Dated: 14 September 2023

ERNEST BAIRD TRUST-THE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestrlcted Unrestricted
funds
funds
2022
2021
Notes
Income from:
Donatlons and leoacAes
7,080
10,000
endlture on:
Charitable activities
1,625
10,360
Net Incomel(expenditure) for the yearl
N8t movement in funds
5,45S
(3601
Fund balances at 1 January 2022
126
486
Fund balances at 31 December 2022
5,581
126
The statement of financial aclivi118s Indudes all galns and losses recognis8d In th8 y8ar.
All income and expendlture derive from contirsuing actlvities.
The statement of financial actI￿lIeS also com￿leS viith the requlrements for an income and expenditure account
under the Companies Act 2006.

ERNEST BAIRD TRUST- THE
BALANCE SHEET
AS AT31 DECEMBER 2022
2022
2021
Not•s
Current ag88ts
Cash al bank and In hand
6,061
Crodltors: amounts falllng du• wlthln
one y••r
1480)
(480)
Not currant assets
5,581
126
Incom• fund•
Unrestrlcled fund•
5,581
126
5,881
126
The company Is 8nlltled to the exemption from tha audll rgqulremenl conlalned In gecuon 477 of the Compan188 Acl
2006, for the year 6nded 310e¢ember 2022.
The dlreclors acknowledge Ihelr rnsponslbllltles lor Complylng vAlh the requlr6ments of th8 Companl8s Acl 2006
wllh respect lo accountlng records and Ihe preparatlon ol fina￿141 sl8lem8nls.
The member8 have not requlred Ihe company to obtaln an audit ol Its financlal slal8menls for the year In que811on In
accordance wllh secllon 476,
Thege financl81 sialemenls hav8 b••n prepared and dellvarad In accordance wlth lh8 provlslons appllcable to
companlés sublact io the small companl8s reglmo,
Thefi
anclal 818lem8nts wore approved by Ihe Trustees on 14 Sopl8mb8r 2023
-Austln
Tru8t•a
alrd
Company r•ol•trallon numb•r N1061609

ERNEST BAIRD TRUST- THE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policles
Charlty informatlon
Ern8St Baird Trust The is a prfvat& company limited by guarant88 incorporated In Northern Ireland. The
registered office is Laureldale Hall. Laurel bank, Comber, Newtownards, BT23 5EJ, Northern Ireland.
1.1 Accounting conventlon
The financial statements have been prepared in accordance wilh the charilvs Memorandum and Articles of
Association,
the Companies Act 2006 and °Accounting and Reporting by Chariti8s.' Statement of
Recommended Practice applicable to chariti6s preparing their accounts in accordance wilh the Financial
R8POrting Standard applicable in the UK and Republic of Ireland IFRS 102)" las amended for accounllng
periods commencing from 1 January 2019)- The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of Ihe provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Slatement of Cash Flows.
The financial slatemenls ar8 prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial stalemenls are rounded to the nearest £,
The prlnclpal accounting policies adopted are set out below.
1.2 Golng concem
At the time of approving the financial ststements. the twslees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of accounting in preparing the financial slatemenls.
1.3 Charltable funds
Unr8slricled funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as lo how they may be used.
Endowm8nl funds are subject to specific conditlons by donors that Ihe capital must be malntalned by th8
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance condition5 have been met.
the amounts can be measured reliably, and It is probable Ihal Income will be received.
Cash donations are recognlsed on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. InGome tax recoverable in
relation to donations rec8ived under Gift Aid or deeds of covenant Is r8cognised at the time of the donation,
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
Ihe amount is known, and receipt is expecled. If the amount is not known, the legacy is treated as a
contin9ent asset.

ERNEST BAIRD TRUST- THE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or conslructive obligation to transfer economic benefit lo a
third party, it is probable Ih8t a Iransfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved In undertaking each activity. Direct costs attributable to a single
aclivlty are allocated directly to that activity. Shared costs which contribute lo more than one activity and
support costs which are not atlributable to a single activity are apportioned between those activities on 8 basis
consistent wilh the use of resources. Gantral staff costs are allocatèd on the basls of time spent, and
depreclation charges ar8 allocated on the portion of the as88t's use.
1.6 Cash and cash equlvalents
Cash and cash equivalents include cash in hand. deposits held at call with banks. other short-term liquid
investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in currenl liabilities,
1.7 Financlal Instruments
The charity has elected to apply Ihe provisions of Section 11 'Basic Financlal Instwmenls. and Sectlon 12
'other Financial Inslruments Issues, of FRS 102 to all of its financial instruments.
Flnancial Instruments are recognlsed In th8 charity's balance sheet when the charlty b8comes party to tha
contractual provislons of the inslrumenl.
Flnancial assets and Ilabilltles are offset, wilh the net amounts presented In the financlal stat8menls, when
there is a legally 8nforceable right to set off Ihe recognised amounts and there is an intention to settl6 on a net
basis or to reallse the asset and settle the Ilability simultsneously.
Baslc flnanclal assets
BasiG financial assets, which Include debtors and cash and bank balances, are initially measured at
transaction price Including transaction costs and are subsequently carried at amortised cost using the effeclive
Interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured al the present value of Ihe future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financlal liabilities
Basic financial liabilities, including creditors and bank loans are initially recogni5ed at Iransaction price unless
the arran9ement conslitutes a financing transaction, where the debt instrument is measured al the present
value of Ihe future payments discounted at a markel rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade credilors are obligations to pay for goods or seNices Ihat have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised inilially at
transaclion price and subsequently measured at amorlised cost using the effective interest method.
Derecognition of financial Ilabllities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.

ERNEST BAIRD TRUST- THE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng policies
(Continued)
1.8 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immedialely as an expense when the charily is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Crltical accountlng estlmates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements. estim8les
and assumptions about the carrying amounl of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual resulls may differ from Ihese estimates.
The estimales and underlying assumptlons are revlewed on an ongolng basls. Revlslons to accounting
estimates are recognised in the perlod in which the estimate is revised where the revision affects only that
period, or in th8 perlod of the revlsion and future p8riods where the revision affects both current and future
periods,
Donatlons and legacles
Unrestrlcted Unrestricted
funds
funds
2022
2021
Donations and glfts
Gift Aid
7,080
8,000
2.000
7,080
10,000
Expenditura on charitable activitles
2022
2021
Charitable donations
Governance costs (see nole 5)
662
963
10,600
1240)
1,625
10,360

ERNEST BAIRD TRUST- THE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Support costs
Support Governance
Gosts
costs
2022
2021
Accountancy
Bank fees
960
960
(240)
963
963
(240)
Analysed be￿een
Charitab18 activities
963
963
(240)
Governance Costs includes payments to the independent examiners of £960 {2021- £2401.
Trustees
Non8 of the Iruslees {or any persons Connected with them) r8C8ived any remuneratlon or benefits from th6
charity during th8 year.
Employees
The average monthly number of employees during the year was..
2022
Number
2021
Number
Total
There were no employees whose annual remuneratlon was more than £60,000.
Cradltors: amounts falllng due wlthln one year
2022
2021
Accruals and deferred income
480
480
Related party transactions
There were no disclosable related party Iransactions during the year (2021 none).
10-