Charity Number: NIC101971
Stranmillis Evangelical Presbyterian Church
Annual Report and Unaudited Financial Statements
for the financial year ended 31 December 2022
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Luryan
Co. Armagh
BT66 6AS
Northern Ireland

Stranmillis Evangelical Presbyterian Church
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
ststement of Trustees, Responsibilities
Independent Examiner's Report
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-13
Supplementary Information relating to the Financial Statements
15-17

stranmillis Evangelical Presbyterian Church
TRUSTEES, AND OTHER INFORMATION
Trustees
Mr David Gordon
Rev John Roger
Rev Gareth Burke
Mr Harold Gibson
Mr Metvyn Kelly
Mr Colin Moore
Charity Number in Northern Ireland
NIC101971
Principal Address
Evangelical Presbyterian Church
36 Stranmillis Road
Belfast
Co. Antrim
BT9 SAA
Northern Ireland
Independent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland

Stranmillis Evangelical Presbyterian Church
TRUSTEES. REPORT
for the financial year ended 31 December 2022
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31
December 2022.
The financial statements are prepared in accordance with the Charilies Act (Northern Ireland) 2008. FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by
Charities= Statement of Recommended Practi￿ applicable to charities preparing their financial statements irb
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice {SORP) guidelines. The trustees of the company are also charity trustees for
the purpose of charity law and under the company's constitution are known as members of the board of trustees.
In this report the trustees of Stranmillis Evangelical Presbyterian Church present a summary of its purpose,
governan￿, activilies, achievements and finances for the financial financial year 31 December 2022.
The charity is a registered charity and hence the report and resulls are presented in a form which complies with the
requirements of the Charities Act (Northern Ireland} 2008 and. although not obliged to comply with the Statement of
Recommended Practice applicable in the UK and Republic of Ireland FRS 102. the organisation has implemented ils
recommendations where relevant in these financial statements.
Mission, Objectives and Strategy
Mission Statement
Slranmillis Evangelical Presbyterian Church exists to advance the Chrislian faith by proclaiming and upholding ihe
Gospel of Jesus Christ. as contained in the Bible and in accordance with the Westminsler Confession of Faith and
Catechisms. and all this to the benefit of people, both young and old, within the Slranmillis congregation and the
surrounding area and across the world.
After two years of disruption to church life due to Covid a programme for a gradual return to normal practi￿ was
approved at the February Session meeting.
Our church continues to provide financial support to the Central Fund of the Evangelical Presbyterian Church and to
Chrislian missionary work at home and abroad.
Financial Review
The trustees are again thankful for the support from all involved in the charity. Income from various sources this year
totalled £296,783 with expenditure on charitable activities of £220.487.
Reserves policy
The trustees continue to monitor and update their reserves policy in order to establish the level of reserves thal are
required lo continue with our aims and objectives in future years.
Results and Dividends
At the end of the financial year the charity has assets of £1,292,419 {2021 £1,216,123) and liabilities of £1.200
(2021- £1,200). The net assets of the charity have increased by £76,296.
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
Compliance with Sector-wide Legislation and Standards
The charity engages pro-actively with legislation. standards and codes which are developed for the sector. Stranmillis
Evangelical Presbyterian Church subscrtbes to and is compliant with the following=
The Charities SORP (FRS 102)

Stranmillis Evangelical Presbyterian Church
TRUSTEES. REPORT
for the financial year ended 31 De￿mber 2022
Public Benefit
Stranmillis Evangelical Presbyterian Church benefits ils members, the local community and the general public by
making known the Christian Gospel of the Lord Jesus Christ through our purpose of the advancement of religion. Our
members, adherents and the general public benefit from the opportunity for public worship, the pastoral care
provided. and the mutual opportunities for fellowsliip and social inleraclion. The declaration of God's Word on a
regular basis enables spiritual. moral and intellectual development, for our congreoation and for anyone else who
wishes lo benefit from what the church offeis. the promotion of Christian values and service by members of our
congregation brings benefit lo individuals and society as a whole. Our regular public worship services are open to all,
and are advertised on our denominational website. our own website and our public congregational noliceboard. The
benèfits of our organisalion are evidenced through informal and ad-hoc feedback from our members, their families.
parents of the young people who allend our youth meetings, and the wider public. We believe that no harm can come
from the purpose of the charity. The only private benefit flowing from our purpose is the employment of the minister
of the church who ￿ceIVe$ certain benefits as a result of his employment. However, this is incidental and ne￿$sary
in order lo further our advancement of religion charitable purpose. There are no other private benefits, as all of our
aciivilies are open lo the general public and advertised lo them. Our beneficiaries include our members, their
families, and the community in which we minister.
The Trustees of Slranmillis Evangelical Presbyterian Church have given careful consideration lo the Charity
Commission of Northern Ireland's stalulory guidan￿ on public benefit to ensurè that the activities entered into during
the year have helped to achieve the charity's purposes and provide a bènefit lo ils beneficiaries.
Approved by the Board of Trustees on 26 September 2023 and signed on Its behalf by-
Mr Harold Gibson
Trustee

Stranmillis Evangelical Presbyterian Church
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 December 2022
The Iiuslees are responsible lor preparing the financial statements in accordance with applicable law and
regulations.
The law applicable to charities in Northern Ireland requires the Iruslees lo prepare financial slalemenls for each
financial year which give a true and fair view of the assets, liabilities and financial position ol the charity as al the
financial year end dale and of the surplus or deficit of the charity and otherwise comply with the Charities AGI
(Northern Ireland) 2008.
In pieparing these financial slalemenls, the Iruslees are requifftd to..
select suitable accounting policies and apply them CDnsislenlly',
observe the methods and principles in the Charities SORP
make judgements and eslimales that are reasonable and prudent.,
slate whether the financial slalements have been prepared in accordance with the ￿ levanl financial reporting
framework. identify those standards. and note the effecl and the reasons for any material departuie from those
standards., and
prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charity
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial slalemenls.
The trustees a￿ responsible for keeping adequate accounting records that are sufficient lo show and explain the
charity's transaction5 and disclose with reasonable accuracy al any limè the financial position of the charity and
enable them lo ensure that the financial slalemenls comply with the Charities Act (Northem Ireland) 2008. They are
also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by the Board of Trustees on 26 September 2023 and signed on its behalf by..
Mr Harold Gibson
Trustee

Stranmillis Evangelical Presbyterian Church
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF STRANMILLIS EVANGELICAL PRESBYTERIAN
CHURCH
We have examined the financial stalements of the charity for the financial year ended 31 December 2022, which
comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with the Charities Act (Northern
Ireland) 2008. Our work has been undertaken so that we might compile the financial statements that we have been
engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have
agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not
accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work,
or for this report.
Respective responslbilities of trustees and examiner
The CharIt￿S trustees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Acl (Northern Ireland) 2008. The charity's trustees consider Ihat an audit is not
required for this financial year under the Charities Act (Northern Ireland) 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 ihe Charity Commission for Northem Ireland
under section 65(91(b) of the Charities Act,. and
state whether particular matters have come to our attention.
Basis of independent examine￿8 report
We have examined your charity financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for
Northern Ireland under section 6519)(b) of the Charities Act. An examination includes a review of the accounting
records kept by the charity 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 trustees concerning any such matters. The procedures undertaken do not provide all the eviden￿ Ihat
would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and
fairf view and the report is limited to those matters set out in the statement below.
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any
material respect..
accounting records were not kept in accordance with section 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been 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 {FRS102)
there is further information needed for a proper understanding of Ihe accounts to be reached.
Independent examiner's statement
We have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
DALY
ARK & COMPANY LTD
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
Date: 26 September 2023

Stranmillis Evangelical Presbyterian Church
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 December 2022
Unrestricted Restricted
Funds
Funds
2022
2022
Totsl Unrestricted Restricted
Funds
Funds
2021
2021
Total
2022
2021
Notss
Incoming Resources
Voluntary Income
Investments
283,677
244
12,858
296,535
248
159,638
279
12,095
171,733
280
Total incoming resources
283,921
12,862
296,783
159,917
12,096
172,013
Resources Expended
Charitable activities
220,487
220,487
170,671
170,671
Net incomel{expenditure)
Transfers be￿een funds
63,434
10,187
12,862
(10,187)
76.296
(10,7541
16,579
12,096
(16,5791
1,342
Net movement in funds
for the financial year
73,621
2,675
76,296
5,825
(4,483)
1,342
Reconciliation of funds
Balances brought forward at
1 January 2022
13 1,209,786
5,137 1,214,923 1,203,961
9,620 1,213,581
Balances carried forward
at 31 December 2022
1,283,407
7,812 1,291,219 1,209,786
5,137 1,214,923
The Statement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate to continuing activities.
The notes on pages 10 to 13 form part of the financial slalements

Stranmillis Evangelical Presbyterian Church
BALANCE SHEET
as al 31 December 2022
2022
2021
Notes
Fixed Assets
Tangible asse15
1,105,196
1.161,175
Current Assets
Debtors
Cash at bank and in hand
4,009
183.214
2.504
52,444
187,223
54.948
Creditors: Amounts fallin9 due within one year
11,2001
11.2001
Net Current Assets
186,023
53.748
Total Assets less Current Liabilities
1,291,219
1,214,923
Funds
Reslricled funds
Unreslricled designated funds
General fund lunreslricledl
7,812
1,105,196
178,211
5,137
1.209,786
Total funds
1,291,219
1,214,923
Approved by the Board of Trustees and authorised for issue on 26 September 2023 and signed on its behalf
by
Mr Harold Gibs
Trustee
The notes Dn pages 10 to 13 form part of the financial stalernenls

Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 De￿mber 2022
GENERAL INFORMATION
Stranmillis Evangelical Presbyterian Church is a charity incorporated in Northern Ireland. The registered
office of the company is Evangelical Presbyterian Church. 36 Stranmillis Road, Belfast, Co. Antrim. BT9
SAA, Northern Ireland which is also the principal place of business of the company The financial statements
have been presented in Pound Sterling (£) which is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with ilems which are Gonsidered
material in relation to Ihe charity's financial statements.
Basis of preparation
The 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 Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland FRS 102"
As permitted by the Companies Act 2006, the charity has varied the standard fomiats in that act for the
Statement of Financial Activities and the Balance Sheel. Departures from the standard formats are to comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 December 2017 have been prepared
on the going concern basis and in accordan￿ with the Statement of Recommended Practice (SORP)
"Accounting and Reporting by Charities preparing their accounts in accordance wilh Ihe Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102"
Incoming Resources
Voluntary income or capital is included in the Statement of Financial Activities when the chaiily is legally
entitled to it. its financial value can be quantified with reasonable certainty and there is reasonable certainty
of its ultimate re￿[pt. Entitlement to legacies is considered established when the charity has been notified of
a distribution to be made by the executors. Income received in advance of due performance under a contract
is accounted for as deferred income until eamed. Grants for activities are recognised as income when the
related conditions for legal entitlement have been met. All other income is accounted for on an accruals
basis.
Resources Expended
All resources expended are accounted for on an accruals basis. Charitable activities include costs of services
and grants, support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Non-staff costs not attributed to one category of adivity are allocated or apportioned
pro-rata to the staffing of the relevant service. FinanTr, HR, IT and administrative staff costs are directly
attributable to individual activities by objective. Governance costs are those associated with constitutional
and statutory requirements.
Tangible fixed assets and depreciation
Tangible fixed assels are staled at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated lo write off the original cost or valuation of tangible fixed assets. less their
estimated residual value, over their expected useful lives as follows:
Land and buildings freehold
Fixtures, fittings and equipment
Motor vehicles
4D/o Straight line
20 % Straight line
150/0 Stfaight line
No depreciation charged on assets under construction.
10

stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
ntinued
for the financial year ended 31 December 2022
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the charity from government
agencies and other CO•funders, bul noi yel received at year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted tharitable exemption. Irrecoverable
valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date where transactions or events have occurred at that date that will result in an obligation to
pay more tax in the future. or a right to pay less tax in the future. Timing differences are temporary
differences be￿een the wmpany's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounled basis at the tax rates that are anticipated to apply in the
periods in which the timing differences are expecled lo reverse, based on tsx rates and laws that have been
enacted or substantively enacted by the balance sheet date.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2022
2021
General Offerings
Special Offerings - General treasurer
Special Offerings- Congregational
Other income
215,629
2,667
507
9.684
218,296
507
9.684
68.048
167,242
610
2.255
1,626
68,048
283,677
12,858
296,535
171,733
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2022
2021
Investment Income
244
248
280
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2022
2021
Cost Charitable Activities
163.082
57,405
220,487
170,671
SUPPORT COSTS
Charitable
Activlties
2022
2021
Support Costs
57,405
57,405
58,958
ANALYSIS OF SUPPORT COSTS
2022
2021
Support Costs
57.405
58.958

Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
ontinued
for the financial year ended 31 December 2022
NET INCOMING RESOURCES
2022
2021
Net Incoming Resources are stated after chargingl(crediting):
Depreciation of tangible assets
55,979
55,979
INVESTMENT AND OTHER INCOME
2022
2021
Insurance claims receivable
Bank interesl
1.220
280
248
248
1,500
INTEREST PAYABLE AND SIMILAR CHARGES
2022
2021
On bank loans and overdrafts
1.690
TANGIBLE FIXED ASSETS
Land and
Fixtures,
buildings fittings and
freehold
equipment
Motor
vehicles
Total
Cost
At 31 December 2022
1,314.083
2,768
19,080
1,335.931
Depreciation
At 1 January 2022
Charge for the financial year
171.340
52,563
554
554
2,862
2,862
174.756
55,979
At 31 December 2022
223,903
1,108
5,724
230,735
Net book value
At 31 December 2022
1,090,180
1,660
13,356
1,105,196
At 31 December 2021
1,142,743
2,214
16,218
1,161,175
10.
DEBTORS
2022
2021
Prepayments and accrued income
4.009
2,504
11.
CREDITORS
Amounts falling due within one year
2022
2021
Accruals and deferred income
1,200
1,200
12

Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
ontinued
for the financial year ended 31 December 2022
12.
RESERVES
2022
2021
At 1 January 2022
Surplus frjr Ihe financial year
1,214,923
76,296
1,213,581
1,342
At 31 December 2022
1,291,219
1,214.923
13.
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 January 2021
Movement during the financial year
1,203,961
5,825
9.620
(4,483}
1,213.581
1,342
At 31 December 2021
Movement during the financial year
1,209,786
73,621
5,137
2,675
1,214.923
76,296
At 31 December 2022
1,283,407
7,812
1,291,219
13.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 January
2022
Income Expenditure
Transfers
Balance
between 31 December
funds
2022
Restricted funds
Central Fund
Building Fund
2,616
2.521
10,191
2.671
(10,187)
2,620
5.192
5.137
12,862
(10,187)
7.812
Unrestricted funds
Designated Fixed Asset Fund
Unrestricted General
1,105,196
220,487 (1,095,009}
1,105,196
178,211
1,209.786
283.921
1.209.786
283.921
(220,487)
10,187
1,283,407
Totsl funds
1,214,923
296,783
220,487
1.291,219
14.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
13

STRANMILLIS EVANGELICAL PRESBYTERIAN CHURCH
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022
14

Stranmillis Evangelical Presbyterian Church
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 December 2022
2022
2021
Income
FWO Scheme
Other Offerings
Donations & Bequests
Sunday School
Ladies Fellowship
Help The Needy
Other income - Minibus Donations
Building Fund Offerings
Gift Aid
R Vandi
Books
India Disaster
Manuel Franco (C. Card Box)
B&E Smith- Farewell Setvice
C&J Thiede - Farewell Setvice
S Garland - Retirement Servi
Ukraine Appeal (EMF)
Pakistan Disaster
Solas Conference
Ukraine Bibles & Baskets
123,579
73,451
57.554
317
1,892
507
40
1.450
28,053
109,310
8,845
9.249
1,505
610
400
6.950
31,383
20
1.970
265
981
1,144
375
4.830
1,310
664
380
296,535
170,513
The supplementary information does not form part of the financial statements
15

Stranmillis Evangelical Presbyterian Church
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 December 2022
2022
2021
Expenses
Rates
Premises Insurance
Cleaning, Light and heat
Repairs and maintenance
Equipment & supplies
Printing. poslage and adverts
Books, magazines
Telephone
Minibus Running Costs
Central Fund
Mission Africa
SA- Dumisani Thoe Insl
Help the Needy
Pulpit Support
P'way. YPA'S. Creche, Cn'ct, M&T
Sunday School - Missionary
Ladies Fellowship- Missionary Project
Ladies Fellowship- Presents & Gifts
Ladies Fellowship - Conferences
ACTS
UFM
Solas Conferen
International Mission to Jews
EMF- J de Segovia
EMF- M Franco
EMF- Church in Ukraine
B&E Smith
Christian Institute
Friends International
IFES - P Grier
Ladies Fellowship
C&J Thiede- Farewell Service
Student Work
Cross-Links
B&ESmith
Cornerstone - J Burton
S Garland - Retirement Service
Queens C.U.
Solas
India Disaster
Manuel Franco
Casa Mea Staff
U.A. - Ukraine
U.A.- Casa Mea
Pakistan Disaster
Ukraine Bibles & Baskets
Julia Killen
Accounlanoy
Bank charges
Misc. expenses
Depreciation
1,621
1,279
15,605
4,144
1,299
460
1,419
1,119
10,193
80,025
700
750
507
100
1,161
317
2,962
449
50
1,000
1,228
1.327
9,423
1,648
610
1,106
727
1,087
3,487
69,306
1.000
500
610
300
483
850
574
25
1.000
1,250
1,650
850
500
1,500
1,000
2.731
1,250
375
1,500
750
1.144
933
1,000
4,000
4,000
375
500
500
1.000
350
1,000
500
132
1,500
2,750
2,000
350
50
2,500
265
2.600
4,280
1,720
2,000
380
300
1.320
106
3,084
55,979
1,200
89
1,775
55.979
220,487
168,981
The supplementary information does not form part of the financial statemenls
16

Stranmillis Evangelical Presbyterian Church
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 December 2022
2022
2021
Finance
Bank interest paid
1,690
Miscellaneous income
Insurance claims receivable
Bank interest
1,220
280
248
248
1,500
Net surplus
76,296
1,342
The supplementary information does not form part of the financial statements
17