Charity Registration No. NIC101965
Company Registration No. N1061609 {Northern Ireland}
ERNEST BAIRD TRUST-THE
la company Ilmltèd by guarantee and not havlng a share capllal}
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

ERNEST BAIRD TRUST- THE
CONTENTS
Page
Charity information
Trustees, report
Independenl examinevs report
Statement of financial activitles
Balance sheet
Notes to the financial statements
7-11

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 examiner
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 2023
The trustees present their annual report and financial statements for the year ended 31 December 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts
and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and
'Accounting and Reporting by Charities: Stslement of Recommended Praclice applicable 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 accounting periods commencing from 1 January 2019).
Objectives and activities
The organisation's principal focus is the advancement of Christ's Kingdom through providing financial support
and grants to individuals and Christian organisations. Donations to the charity are generally received from the
trustees. Donations received are then allocaled as Ihe Iruslees see fit to evangelical Christian groups and
organisations that promote the fomation and growth of the Christian church.
Advancement of Rel
ion
The main aims and purposes of the Trust in relation to the advan￿ment of religion are to=
Promote the formation and growih of evangelical Christian groups-
-Assisl such groups in their efforts to bear witness to Jesus Christ as Saviour Lord and God.,
- To make gifts and grants to persons, Christian organisations and other organisations as deemed fil to
support their ministerial work.
The direct public benefits which flow frotn these purposes are:
The organisations that receive our financial assistance can reach out lo 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 organisations and ministries we support encourage regular fellowship with other Christians and other
churches which bring with theTn the benefits of inclusion in society and communities.,
- The promotion of Christian values for the benefit of individuals to adopt a moral framework where they are good
citizens.
Advancement of Education
A socondary aim and purpose of the Trust is to make gifts and grants to persons, Christian organisations and
other organisations to educate about Evangelical Christian beliefs and practices, proclaiming the Gospel of Jesus
Christ.
The direct benefils which flow from this purpose are spiritual. moral and intellectual developmenl, through
teaching of the Bible, both for members of the Churches and Christian organisations we support and any
mernber of the public who attends their seNices and events.
The indirect public benefits which flow from these purposes include the moral improvement in society as a whole
which religion is considered to encourage. All of the above benefits will be eVIden￿d through informal feedback
from those who we provide financial assistance to. The chariws beneficiaries are the general public throughout
the UK.
The trustees have paid due regard to guidance 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 2023
Achievements and performance
Financial review
The company retumed net incoming resour￿$ for the year of £4,226 (2022- net incoming resources of £5,455).
At 31 st December 2023 the total funds of Ihe charity amounted to £9,807 (2022 £5,581), comprised solely of
general unrestricted funds.
The trustees endeavour to mainlain sufficient funds to ensure that. in the event of a significant drop in funding,
they will be able to continue the charity's current actiwties while consideration is given to ways in which additional
funds may be raised.
Assessment of Risk
The trustees have assessed the major risks to which the chariiy is exposed, and are satisfied Ihat systems are in
place lo mitigate exposure to the major risks.
Plans for the future
The Trust continues lo seek out opportunities to support individuals and groups which comply with the aims and
objectives of the Trust. It plans to remain active and doesn't plan to amend its aim or objectives.
Structure, governance and management
The charity is a company limited by guarantee and is govemed by its Memorandum and Articles of Association.
The trustees, who are also Ihe directors for the purpose of company law, and who served during the year were=
Austin Baird
Catherine Campbell
Diane Casement
Deirdre Baird
None of the trustees has any beneficial interest in the company. All of the lrnstees are members of Ihe company
and guarantee to contribute £1 in the event of a winding up.
The
stees, rep
as approved by the Board of Trustees.
nBa
Trust
Dated.. 10 June 2024

ERNEST BAIRD TRUST- THE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ERNEST BAIRD TRUST- THE
I repart on the accounts of the charily for the year ended 31 De￿mber 2023, which are set out on pages 5 to 11.
R&spective responsibilities of trustees and examiner
The trustees, who are also the directors of Ernest Baird Trust - The for the purposes of company law, are
responsible for the preparation of the accounts in accordance wth the requiremenls of the Companies Act 2006.
Having satisfied myself that the challty is not subject to audit under company law, and is eligible for independent
examination. it is my responsibility to:
examine the accounts under section 65 of the Charities Act
li1} follow the procedures laid down in Ihe general directions given by the Charity Commission for Northem
Ireland under section 65191(b) of the Chartlies Act
{iii) state whether particular matters have corne to my attention.
Basis of independent examinevs report
I have examined your charity accounts as required under seclion 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)(bl of the Charities Act. The examination included a review of the accounling records kept by the
charity and a comparison of the accounts presented with Ihose records. It also included consideration of any
unusual items or disclosures in the accounts. and seeking explanations from you as charity trustees conceming
any such matters.
My role is to state whether any material matters have come to my attention giving us cause to believe..
1. That accounting records were 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 Ihe Companies Act 2006
and with the methods and principles of the Charities Statement of Recomrnended Practice applicable to charities
preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland
4. That there is further infomiation needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concems in respect of the matters {1) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Northem Ireland. I have found no matters
that require drawing to your attenlion.
Hilary Fa
rell FCA
for and on behalf of Moore (N.1) LLP
30-32 Lodge Road
Coleraine
BT52 1NB
Dated= 30 June 2024

ERNEST BAIRD TRUST - THE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
funds
2023
Unrestricted
funds
2022
Notes
Income from:
Donatior5s and legacies
14,949
7,080
Charitable activities
10,723
1,625
Net income and movement in funds
4,226
5,455
Reconciliation of funds:
Fund balances at 1 January 2023
5,581
126
Fund balances at 31 December 2023
9,807
5.581
The slalement of financi21 activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

ERNEST BAIRD TRUST - THE
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Current assets
Cash al bank and in hand
10,287
6,061
Creditors: amounts falling due within
one year
480
480
Net current assets
9,807
5.581
The funds of the charity
Unrestricted funds
9,807
5,581
9.807
5,581
The company is entitled to the exemption from Ihe audit requiremenl contained in section 477 of the Companies Act
2006, for the year ended 31 December 2023.
The direclors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audil of its financial statements for the year in queslion in
accordance with seclion 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
lo the small companies regime.
The
rtancial statemenls were approved by the trustees on 10 June 2024
Ausli
Trus
Company registration number N1061609 (Northem Ireland)

ERNEST BAIRD TRUST - THE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity information
Ernest Baird Trust The is a private company limited by guarantee incorporated in Northern Ireland. The
registered Offi￿ is Laureldale Hall, Laurel bank, Comber, Newiownards, BT23 5EJ, Northern Ireland.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with the charity's Mernorandum and Articles of
Association,
the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wtth the Financial
Reporting Standard applicable in the UK and RepubliG of Ireland (FRS 102)° {as amended for accounting
periods comTnencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charily has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterting. which is the functional currency of the ch8rity. Monetary
amounts in these financial statements are rounded to the nearest £.
The principal accounting policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus Ihe trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the twstees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Incorne
Income is rewgnised when the charity is legally entitled to il after any perfomiance conditions have been met,
the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised On￿ the charity has been notified
of the donation, unless performance conditions require deferral of Ihe amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otheNise if the charity has been notified of an impending distribution,
the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

ERNEST BAIRD TRUST - THE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probab5e that a transfer 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
activity are allocated directly to that activity. Shared costs which contribute lo more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.7 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financtal Instruments. and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitvs balance sheet when the charity becomes party lo the
contractual provisions of the inslnjment.
FiTianGlal assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and setue the 5iability slmultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are inilialty measured at
transaction price including transaction costs and are subsequently carried al amortised Cost using the effective
interest method unless the a￿angement conslitules a financing transaction, where the transaction is
measL5red at the present value of the future receipls discounted at a market rale of interest. Financial assets
classified as receivable within one year are not amorbsed.
Basic finanGial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing iransaction. where tt)e debt instrument is measured at the present
value of the future payments discounted at a market rale of interest. Financial liabilities classified as payable
within one ye8r are not amortised.
D8bt instruments are subsequenuy ca￿led at amorlised cost, using the effective interest rale method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as cu￿ent liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade Creditors are recognised initially al
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
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 2023
Accounting policies
(Continued)
1.8 Employee benefits
The cosl of any unused holiday entillement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
lo terminate the employment of an employee or to provide termination benefits.
Critical accounting estimates and judgements
In Ihe application of the charity's accounting policies. the trustees are required to make judgements, estimates
and assumptions about the carying amount of assets and liabilities that are not readily apparent from other
SoUr￿s. The eslirnates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may dtffer from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where Ihe revision affects only that
period, or in the period of the revision and future periods where Ihe revision affects both current and future
periods.
Donations and legacies
Unrestricted Unrestricted
funds
funds
2023
2022
Donations and gifts
14,949
7,080
Expenditure on charitable activities
2023
2022
Charitable donations
Governance costs15ee note 5)
10,212
511
662
963
10,723
1,625

ERNEST BAIRD TRUST- THE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support costs
Support Governance
costs
costs
2023
2022
Accountancy
Bank fees
480
31
480
31
960
511
511
963
Analysed be￿een
Charitable activities
511
511
963
Govemance costs includes payments to the independent examiners of £480 (2022 - £960).
Trustees
None of the trustees {or any persons CA)nnected with them) received any remuneration or benefits from the
charity during the year.
Employees
The average monthly number of employees during the yearwas:
2023
Number
2022
Number
Total
There were no employees whose annual remuneration was more than £60.000.
Taxation
Th8 charity is exempt from taxation on its acttvilies because all its income is applied for charitable purposes.
Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
480
480
10-

ERNEST BAIRD TRUST- THE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how Ihey may be used. These include
designated funds which have been sol aside out of unrestr(cted funds by the trustees for specific purposes.
At 1 January
2023
Incoming
resources
Resources
expended
At31
December
2023
General funds
5.581
14,949
(10,723)
9,807
Previous year.
At 1 January
2022
Incoming
resources
Resources
expended
At31
December
2022
General funds
126
7,080
(1,625)
5,581
11 Related party transactions
There were no disclosable related party transactions during the year {2022 - none).
11