Charlty Numb9r'. NIC101971
Stranmillis Evangelical Presbyterian Church
Annual Report and Unaudited Financial Ststements
for the financial year ended 31 December 2023
Daly Park & Company Ltd
Chartered Ac¢ountants
4 Carnegle Street
Lurgan
Co. Armagh
BT66 6AS
Northem Ireland

Stranmillis Evangelical Presbytsrian Church
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-13

Stranmillis Evangelical Presbyterian Church
TRUSTEES, AND OTHER INFORMATION
Trustees
Mr David Gordon
Rev John Roger
Rev Garelh Burke
Mr Harold Gibson
Mr Mervyn Kelly
Mr Colin Moore
Charlty Number in Northern Iroland
NIC101971
Prlncipal Address
Evangelical Presbyterian Chur¢h
36 Slranmillis Road
Belfast
Co. Antrim
BT9 SAA
Northern Ireland
Indepgndent Examlner
Daly Park & Company Ltd
Chartered Accountants
4 Camegie Street
Lurgan
Co. AThagh
B T66 6AS
Northern Ireland

Stranmillis Evangelical Presbyterian Church
TRUSTEES. REPORT
for the financial year ended 31 December 2023
The trustees present their Trustees, Report and the unaudSted financial slalements for the financial year ended 31
December 2023.
The financial slalemenls are prepared in accordance with the The Charities Act (Northern Ireland) 2022, FRS 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by
Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their financial slalements in
8ccordanee with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
The Trustees, Report contains the infomalion required to be promded in the Trustees. Annual Report under the
ststemenl of Recommended Practice ISORPI guidelines. The Iruslees of the charity are also charity Iruslees for the
purpose of charity law and under the charity's constitution are known as members of the board of Iruslees.
In this report the trustees of Slranmillis Evangelical Presbyterian Church present a summary of ils purpose,
governance, activities, achievements and finances for the financial year 31 December 2023.
The charity is a registered charity and although not obliged to comply with the Stslemenl of Recommended Practice
applicable in the UK and Republic of Ireland FRS 102, the organisalion has implemented ils recommendations where
relevant in these financial slalemenls.
Mission. Objectives and Strategy
Mission Statement
Slranmillis Evangelical Presbyterian Church exists to advance the Christian faith by proclaiming and upholding the
Gospel of Jesus Christ. as contained in the Bible and in accordance with the Weslminsler Confession of Faith and
Catechisms, and all this to the benefit of people, both young and old, within the Slranmillis ¢ongregats'on and the
surrounding area and across the world.
Our church continues to provide financial support to the Central Fund of the Evangelical Presbyterian Church and lo
Christian missionary work al home and in various counlires across the worfd.
Structure. Governance and Management
Structurè
Slranmillis Evangelical Presbyterian Church is an unincorporated charity and is govemed by its Conslilution. The day
lo day activities are overseen by the Trustees of the charity.
Financial Review
The Iruslees are again thankful for the support from all involved in the charity. Income from various sourees thi5 year
tolalled £162,132 12022 £296,783) with expenditure on charitable acliviles, excluding depreciaiton. of £170.394.
{2022 £164.5081. The small deficit before depreciation this year of £8.262 is as a direct result of expenditure on the
building. This small defieil is as planned and expected.
Reserves policy
The charity's polioy is to achieve a level of resources which mat¢he5 the needs of the organisalion both al the current
time and in the foreseeable future. The free reserves require should be sufficient to cover al least six months running
¢0$1s. The trustees feel that these levels of reserves are essential to enable the charity to continue lo provide its
activities for the foreseeable future. The reserve5 policy is an integral part of the charity's planning, budget and
forecasts.
Results and Dlvidends
Al the end of the financial year the charity has assets of £1.229.495 12022 - £1.292,4191 and liabilities of £2.517
{2022 - £1.2001. The nel assets of the charity have decreased by £164,241}.
In accordance with the Conslilulion, the trustees retire by rotation and, being eligible. offer themselves for re-election.
Compliancg wlth Sector-wlde Leglslatlon and Standards
The charity engage5 pro-actively with legislation, standards and ¢ode$ whi¢h are developed ft)r the se¢lor. Slranmillis
Evangelical Presbyterian Church subscribes lo and is Compliant with the following..
The Charities SORP IFRS 1021
Public Bengfit
Stranmillis Evangelical Presbyterian Church benefits its 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 pa51oral care
provided, and the mutual opportunities for fellowship and social interaction. The declaration of God's Word on 8
ular basis enables spiritual. moral and intellectual develo
ment, for our con
re
ation and for an
one else who

Stranmillis Evangelical Presbyterian Church
TRUSTEES, REPORT
for the financial year ended 31 De￿mber 2023
wishes to benefit from what the church offers. the promotion of Christian values and seNice by members of our
congregation brings benefit to individuals and society as a whole. Our regular public worship services are open lo all,
and are advertised on our denominational website, our own website and our public congregational noliceboard. The
benefits of our organisation are emdenced through infomal and ad-hoc feedback from our member5, their families,
parents of the young people who attend our youth meetings, and the wider public. We believe that no ham) 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 receives certain benefits as a result of his employment. However. this is incidental and necessary in
order lo further our advancement of religion eharitable purpose. There are no other private benefits, as all of our
activities are open to the general public and advertised to them. OLtr 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 stslutory guidance on public benefit to ensure that the activities entered into during
the year have helped lo achieve the charity's purposes and provide a benefit to ils beneffciaries.
Approved by the Board of Trustees on 13 May 2024 and signed on its behalf by:
Mr Harold Gibs
Trustge

Stranmillis Evangelical Presbyterian Church
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 December 2023
The trustees are responsible for preparing the financial statements in accordan￿ with applicable law and regulations.
The law applicable to charities in Northern Ireland requires the trustees lo prepare financial statements for each
financial year which gNe a true and fair view of the assets. liabilities and financial position of the charity as al the
financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act
{Northern Ireland) 2008.
In preparing these financial statemen15, the trustees are required lo..
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP
make judgements and accounting estimates that are reasonable and prudent.,
state whether the financial statements have been prepared in accordance with applicable ?￿OuntIng standards,
identify those standards. and note the effect and the reasons for any material departure from those slandards.- and
prepare the finaneial statements on the going concem basis unless it is inappropriate to presume that the charjty
will continue in operation.
The trustees confim that they have complied with the above requirements in preparing the ffnancial statements.
The Iruslees are responsible for keeping adequate accounting records that are sufficient lo show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and
enable them to ensuTe that the financial slalernenls comply with the Charities Act (Northern 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 8oard of Trustees on 13 May 2024 and signed on its behalf by:
Mr Harold Gibso
Trustge

Stranmillis Evangelical Presbyterian Church
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF STRANMILLIS EVANGELICAL PRESBYTERIAN CHURCH
We have examined the financial ststements of the charity for the financial year ended 31 December 2023, which
comprise the Statement of Financial Activities, the Balan￿ Sheet and the related notes.
This report is made solely lo 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 ststements that we have been engaged
to ¢ompile, report to the 8oard of Trustees that we have done $0, and state those matters that we have agreed lo
state to Ihern 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 chaiity and the charity's members, as a body. for our work, or for this
report.
Respectivg responslbllitl•s of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act (Northern Ireland} 2008. The charity's Iruslees consider that 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 se¢lion 65 of the Charities ACL
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65(9llbl of the Charities Acl-, and
slate whether particular matters have come to our attention.
Basis of Independent examlnerfs rgport
Vve 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 Northem
Ireland under section 65(9llbl of the Charities Act. An examination includes a review of the accounting records kept
by the charity and a comparison of the financial slalements presented with those records. 11 also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from the
trustees con￿mIng any such matters. The procedures undertakon do not provide all the evidence that would be
required in an audit and consequently no opinion is given as lo whether the accounts present a 'lrue 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 lo believe that in, any
material respect..
accounting records were not kept in accordance with se¢tion 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial ststements have not been prepared in accordance with the Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS1021
there is further information needed for a prop8r understanding of the accounts lo be reaGhed.
Independent exarniner's ststement
We have no concerns and have come across no other matters in connection with the examination lo which attention
drawn in
report in order lo enable a proper understanding of the financial slalemenls lo be reached.
PARK & COMPANY LTD
red Accountants
megie st￿et
Lurgan
Co. Armagh
B T66 6AS
Northern Ireland
Ch
Date: 13 May 2024

Stranmillis Evangelical Presbytsrian Church
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 Decernber 2023
Unrestricted Restricted
Funds
Funds
2023
2023
Total Unreslricled Restrithd
Funds
Funds
Funds
2023
2022
2022
Totsl
Funds
2022
Notes
Incoming Resources
Voluntary Income
Investments
156.919
33
5.112
68
162,031
101
283,677
244
12,858
296.535
248
Total incomlng resources
156,952
5,180
162,132
283,921
12,862
296,783
Resources Expended
Charitable activities
213.062
13.311
226.373
220,487
220.487
N9t in¢omel(expenditurel
{56.110}
{8,1311 (64,2411
63,434
12.862
76.296
Transfers tse￿een funds
145,9411
45.941
10,187
{10,1871
Net movement in funds for
the financial year
{102,0511
37,810
164,241)
73.621
2,675
76,296
Reconciliation of funds:
Total funds beginning of the
year
12 1,283,407
7,812 1,291.219 1.209,786
5,137 1.214.923
Total funds at the end of
the year
1,181.356
45,622 1,226,978 1,283.407
7,812 1,291,219
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 ofthe finanryal statements

Stranmillis Evangelical Presbyterian Church
BALANCE SHEET
as at 31 De￿mber 2023
2023
2022
Notes
Fixed Assets
Tangible assets
1,049,217
1.105,196
Current Assets
Debtors
Cash al bank and in hand
2,540
177,738
4,009
183,214
180,278
187,223
Creditors: Amounts falllng due wlthin one year
10
12.5171
11,200}
Not Current Assets
177,761
186,023
Totsl Assets less Current Llabllltles
1.226,978
1,291,219
Funds
Restricted funds
Designated funds (Unrestricledl
General fund {unreslrictedl
45,622
1.049.217
132.139
7,812
1,105,196
178,211
Total funds
12
1.226,978
1.291,219
Approved by the Board of Trustees and authorised for Issue on 13 May 2024 and slgned on Its behalf by
Mr Harold Gibs
Trust09
The Th)tes on pages 10 to 13 forrn part ofthe finanual stslernents

Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
GENERAL INFORMATION
Slranmillis Evangelical Presbyterian Church is a charity incorporated in Northern Ireland. The registered office
of the company is Evangelical Presbyterian ChU￿h, 36 Stranmillis Road, Belfast, Co. Anlrim, BT9 5A4.
Northern Ireland which is also the principal place of business of the company The financial slalements have
been presented in Pound (£1 which is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in (Jealing with items which are considered
material in relation lo the charity's financial slalements.
Basis of preparation
The financial slalements have been prepared on the going concern basis under the historical cost convention,
modified lo include certain items at fair value. The financial stslemenls have been prepared in accordance
with the Slalement of Recommended Practice ISORPI "Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
FRS 102..
As pemitted by the Companies Act 2006. the charity has vaTied the standard formals in that act for the
Stalemenl of Financial Activities and the Balance Sheet. Departures from the standard fomials are lo comply
with the requirements of the Charities SORP and are in compliance with section 4.7. 10.6 and 15.2 of that
SORP.
ststement of compliance
The financial 51alements 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 ISORPI
'Accounling and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102
Incorning Resources
Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally
enlitjed lo it, ils financial value ean be quantified with ieasonable certainty and there is reasonable Trrtainty of
its ultimate receipt. Entillemenl lo 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 perfotmance under a contract is
accounted for as deferred income until eamed. Grants for actiwtres are recognised as income when the
related conditions for legal entitlement have been mel. All other income is accounted for on an aecruals basis.
Resources Expended
All resources expended are accounted for on an accruals basis. Charitsble activities include costs of services
and grants, support costs and depreciation on related assets. Costs of generating funds similaily include
fundraising activities. Non-slaff costs not atlribuled lo one category of activity are allocated or apportioned
pro-rata to the staffing of the relevant service. Finance. HR, IT and administrative staff costs are directly
attributable to individual activities by objective. Governance costs are those associated with ¢onslilulional and
slatulory requirements.
Tangible flxed assets and depreciation
Tangible fixed assets are staled at cost or at valuation, less accumulated depreciation. The charge lo
depreeialion is calculated to write off the original cost or valuation of tangible frAed 85se15, less their estimated
residual value. over their expected useful lives as follows..
Land and buildings freehgld
Fixtures, fittings and equipment
Motor vehicles
4% Straight line
20Vo Straight line
15.kn Straight line
No depreciation charged on assets under ¢onstruclion.
Debtors
Debtors are re¢ognised al the settlement amount due after any discount offered. Prepayments ale valued at
the amount prepaid nel of any trade discounts due. Income recogni5ed by the charity from government
agencies and other co-funders, bul rsol yet received al year end, is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposit al banks requiring less than three months nollce of
withdrawal.
10

Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
continued
for the finan¢ial year ended 31 Detsmber 2023
Taxation and defgrred taxatlon
No current or deferfed taxation arises a5 the charity has been granted charitable exemption. Irrecoverable
valued added tax is expensed as in¢urred.
Deferred tsx is recognised in Tespect of all liming dIfferen￿S that have originated bul not reversed at the
balance sheet dale where transactions or events have occurred al that date that will result in an obligation lo
Pay more lax in the future, or a right to pay less lax in the futu￿. Timing differences are temporary drfferences
behyeen the company's taxable profits and ils results as staled in the financial slalements.
Deferred lax is measured on an undlscounled basis at the tsx rates that are 8nliclpaled to apply in the periods
in which the timing differences are expected to reverse, based on lax rates and laws that have been enacted
or substantively enacted by the balance sheet date.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2023
2022
General Offerings
Special Offerings - General treasurer
Special Offerings- Congregational
Other income
154,845
1,020
728
3,364
155,865
728
3,364
2,074
218,296
507
9,684
68.048
2,074
156.919
5,112
162,031
296.535
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2023
2022
Investment Income
33
68
101
248
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2023
2022
Cost Charitable Activities
164.247
62,126
226,373
220,487
SUPPORT COSTS
Charitable
Activities
2023
2022
Support Costs
62.126
62.126
57.405
ANALYSIS OF SUPPORT COSTS
2023
2022
Support Costs
62,126
57.405
NET INCOMING RESOURCES
2023
2022
Net Incoming Resources are statgd after charglngllcredlting):
Depieclation of tangible assets
55.979
55.979
INVESTMENT AND OTHER INCOME
2023
2022
Bank interest
470
248
11

Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 December 2023
TANGIBLE FIXED ASSETS
Land and
Fixtures.
bulldings fittings and
freehold
equipment
Motor
vehicles
Total
Cost
Al 31 December 2023
1,314,083
2,768
19.080
1.335,931
Depreciation
Al 1 January 2023
Charge for the financial year
223,903
52,563
1.108
554
5.724
2.862
230,735
55,979
Al 310ecember 2023
276.466
1,662
8,586
286.714
Net book value
At 31 December 2023
1,037.617
1,106
10.494
1.049.217
Al 31 De￿rnber 2022
1.090,180
1,660
13,356
1.105.196
DEBTORS
2023
2022
Piepayments and accrued income
2.540
4.009
10.
CREDITORS
Arnounts falling due within one year
2023
2022
Accruals and deferred income
2.517
1.200
11.
RESERVES
2023
2022
At the beginning of the year
IDeficilllSurplus for the financial year
1,291,219
164,2411
1,214,923
76,296
At the end of the year
1.226,978
1.291.219
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted Restricted
Funds
Funds
Total
Funds
Al 1 January 2022
Movem8nt during th8 ffnancial year
1.209,786
73,621
5,137
2,675
1,214.923
76,296
At 31 December 2022
Movement during the financial year
1,283,407
1102,0511
7.812
37.810
1,291,219
{64,241}
At 31 December 2023
1,181,356
45.622
1.226.978
12

Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
¢ontlTrued
for the financial year ended 31 De¢ember 2023
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 January
2023
Income Expendlture
Transfers
Balance
between 31 December
funds
2023
R¢stricted funds
Central Fund
Building Fund
2,620
5.192
4,092
1,088
(4.0591
50.000
2.653
42,989
13,311
7.812
5,180
13.311
45,941
45.622
Unrestrl¢tgd funds
Designated Fixed Asset Fund
Unresiricled General
1.105.196
178,211
155,9791
10.038
1,049.217
132.139
156.952
213,062
1,283.407
156.952
1213,0621
145,941)
1,181,356
Totsl funds
1,291,219
162,132
226,373
1,226.978
13.
POST-BALANCE SHEET EVENTS
There have been no significant 8vents affecting the Charrty since the financial year-end.
TRUSTEE REMUNERATION
14.
The trustees did not receive nor did the waive any remuneration during the current financial year. {2022 - £nill
INDEPENDENT EXAMINERS REMUNERATION
15.
The independent examiners remuneration amounts lo an independent examination fee of £1.440. (2023
£1.3201. No other monies have been paid to Daly Park a Company Ltd.
13