Charlty Number: NIC101971
Stranmillis Evangelical Presbyterian Church
Annual Report and Unaudited Financial Statements
for the financial year ended 31 December 2024
Daly Park & Company Ltd
Chartered Accountants
4 Carnegle Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland

Stranmillis Evangelical Presbyterian Church
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to th8 Financial Statements
10-13

Stranmillis Evangelical Presbyterian Church
TRUSTEES. AND OTHER INFORMATION
Trust993
Mr David Gordon
Rev John Roger
Rev Garelh Burke
Mr Harold Gibson
Mr Mervyn Kelly
Mr Colin Moore
Charity Number in Northern I￿land
NIC101971
Principal Address
Ev8ngelie81 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. Am)agh
BT66 6AS
Northern Ireland

Stranmillis Evangelical Presbyterian Church
TRUSTEES. REPORT
for the financial year ended 31 December 2024
The trustees present their Trustees, Report and th8 unaudited financial statements for the financial year ended 31
December 2024.
The financial slalements 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.. Statement of Recommended Practice applicable lo charities preparing their financial statements in
accordance with the Financia5 Reporting Standard applicable in the UK and Republic of Ireland IFRS 102).
The Trustees, Report contain5 the information required lo be provided in the Trustees, Annual Report under the
Statement of Recommended Practice {SORPI guidelines. The Iruslees of the charity are also charity trustees for the
purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Slranmillis Evangelical Presbyterian Church present a summary of its purpose,
govemance. activities, achievements and finances for the financial year 31 December 2024.
The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice
applicable in the UK and Republic of Ireland FRS 102, the organisalion has implemented its recommendations where
relevant in these fi'nancial statements.
Mission. Objectives and Strategy
Mission Statement
Stranmillis 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 lo the benefit of people, both young and old, within the Slranmillis congregation and the
surrounding area and across the world.
Our church continue5 to provide financial support lo the Central Fund of the Evangelical Presbyterian Church and to
Christian missionary work at home and in various countires across the world.
Structure, Governance and Management
Structure
Stranmillis Evangelical Presbyterian Church is an unincorporated charity and is govemed by ils Conslilulion. The day
to day activities are overseen by the Trustees of the charity.
Flnanclal Revlew
The Iruslees are again thankful for the 5UPPOrt from all involved in the charity. Income from variou5 sources this year
lotalled £181,28912023 £162,132} with expenditure on charitable aclivites, excluding depreciaiton, of £186,01612023
£170,394). The small deficit before depreciation this year of £4,727 is as planned and expected.
Reserves policy
The charity's policy is lo achieve a level of resources which matches the needs of the organisalion both at the current
lirne and in the foreseeable future. The free reserves require should be sufficient to cover al least six months running
costs. The trustees feel that these levels of reserves are essential lo enable the charity lo continue lo provide ils
activities for the foreseeable future. The reserves policy is an integral part of the charity's planning, budget and
forecasts.
Results and Dlvldends
Al the end of the financial year the charity has assets of £1,166,835 {2023 £1.229,495} and liabilities of £3,412
12023 - £2,517}- The net assets of the charity have decreased by £163,555).
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
Compllance wlth Sector-wide Legislation and Standards
The charity engages pro-a¢lively with legislation, standards and codes which are developed for the sector. Slranmillis
Evangelical Presbyterian Church subscribes lo and is compliant with the following..
The Charities SORP IFRS 3021
Public Benefit
Stranmillis Evangelical Presbyterian Church benefits ils members, the local comrnunily and the general public by
making known the Christian Gospel of the Lord Jesus Christ through our purpose of the advancement of religlori. Our
tnembers, adherents and the general public benefit from the opportunity for public worship, the pastoral care
provided, and the mutual opportunitie5 for fellowship and social interaction. The declaration of God's Word on a
regular basis enables Spiritual, moral and int&lleclual development, for our congregation and for anyone else who
wishes to benefit from what the church offers. the
romotion of Christian values and service b
members of our

Stranmillis Evangelical Presbyterian Church
TRUSTEES, REPORT
for the financial year ended 31 December 2024
congregation brings benefit to individuals and society as a whole. Our regular public worship seNices are open lo all,
and are advertised on our denominational website, our own website and our public congregational noticeboard. The
benefits of our organisation are evidenced through Infomial and ad-hoc feedback from our members, their families.
parents of the young people who attend 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 two
minister5 of the church who receives certain benefits as a result of their employment. However, this is incidental and
necessary in order to further our advancement of religion charitable purpose. There are no other private benefits, as
all of our activities are open to the general public and advertised to them. Our beneficiaries include our members. their
families, and tho community in which we minister.
The Trustees of Stranmillis Evangelical Presbyterian Church have given careful consideration to the Charity
Commission of Northern Ireland's Statutory guidance on public benefit to ensure that the activities entered into during
the year have helped lo achieve the charity's purposes and provido a benefit to ils beneficiaries.
q/iolZL2S
Approved by the Board of Trustees on
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 2024
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable lo charities in Northern Ireland requires the trustees to prepare financial ststements for each
financial year which give 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 statements. the trustees are required to..
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 financ4al statements have been prepared in accordance with applicable accoLJnling sl8ndards,
identify those standards, and note the effect and the reasons for any material departure from those standards., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the char41y
will continue in operation.
The trustee5 confirm that they have complied with the above requirements in preparing the financia1 statements.
The trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the
charity's transactions and disc105e with reasonable accuracy at any time the financial position of the charity and
enable them to ensure that the financial statements comply with the Charitie5 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
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 staternent5 of the charity for the financial year ended 31 December 2024, which
comprise the Statement of Financi81 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 INorthern lTrland}
2008. Our work has been undertaken so that we might compile the financial statements that we have been engaged
lo compile. report lo the Board of Trustees that we have done so, and slate those matters that we have agreed lo
stale lo them in this report and for no other purpose. To the fullest extent permilled by 18w. we do not accept or
assume responsibility lo anyone other than the charity and the Char￿ty,8 members, as a body. for our work. or for this
report.
Respective responsibilitles of trustees and examiner
The ch8rity'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 trustees consider that an audit is not required
for this financial year under the Charities Act (Northem Ireland) 2008 and that an independent examination is
required.
It is our responsibility to..
examine the financial slalements under section 65 of the Charities Act..
follow the procedLJres laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65191{bl of the Charities Act., and
slate whether particular matters have come to our attention.
Basis of indgpondgnt examiner's report
We have examined your charity financial statement5 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}Ib} 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. 11 also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from the
Iruslees concerning any such matters. The procedures undertaken do not provide all the evidence that would be
required in an audil and consequently no opinion is given as lo whether the accounts present a 'lrue and fair, view
and the ￿port is limited lo Ihose mallers sel 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..
8ccgunling records were not kept in accordance with section 63 of the Charities Act
the financial slalements do not accord with those accounting records
the financial statements have not been prepared in accordance with Ihe Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Report4ng Standard applicable in
the UK and Republic of Ireland IFRS102}
there is further information needed for a proper understanding of the accounts lo be reached.
Independent examiner's statament
We have no concerns and have come across no other mallers in connection with the examination to which attention
should be d
wn in this repo
rder to enable a proper understanding of the financial statements lo be reached.
DAL
Cha
RK & COMPANY LTD
ed Accountants
egie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Iroland
Date: ...............................

Stranmillis Evangelical Presbyterian Church
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 December 2024
Unrestri¢tod Rèstylcted
Funds
Funds
2024
2024
Total Unreslricled Reslricled
Funds
Funds
Funds
2024
2023
2023
Tol81
Funds
2023
Notes
Incoming Resources
Voluntary Income
Investments
164,797
4.201
12.183
108
176,980
4,309
156,919
33
5,112
68
162,031
101
Total Incoming resources
168,998
12,291
181,289
156,952
5,180
162,132
Resources Expended
Charitable activities
236,078
8,766
244.844
213,062
13,311
226,373
Net In¢omel{expendlturel
{67.080)
3,525
{63,5551
(56.1101
18.1311 {64,241)
Transfers between funds
15.366
(15,366)
(45,9411
45,941
Net movement in funds for
the flnanclal year
(51.7141
{11,841)
{63,555) 1102,0511
37.810
164.241)
Reconciliation of funds:
Total funds beginning of the
year
12 1.181,356
45,622 1,226.978 1.283,407
7,812 1,291,219
Total funds at the end of
the year
1.129,642
33.781
1,163,423 1,181,356
45,622 1,226,978
The Statement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate lo continuing activities.
The notes on pages 10 to 13 form pari of the financial st8lemenls

Stranmillis Evangelical Presbyterian Church
BALANCE SHEET
as at 31 De￿mber 2024
2024
2023
Notes
Flxed Assets
Tangible assets
1.004.637
1.049,217
Current Assets
Oebtors
Cash at bank and in hand
3,014
159,184
2,540
177,738
162.198
180,278
Creditors.. Amounts falllng due within one year
10
13,412)
12.517}
Net Current Assets
158,786
177,761
Total Assets less Current Llabllitles
1,163,423
1,226,978
Funds
Restricted funds
Designated funds Iunreslrictedl
General fund lunrestricted}
33,781
1,004,637
125,005
45,622
1.049,217
132,139
Totsl funds
12
1,163,423
1,226,978
Approved by the Board of Trustees and authorisod for issue on
behalf by
,g11ts12L-JLS
and $ignod on its
Mr Harold Gibsoh
Twstee
The notes on pages 10 10 13 form part oflhe financial statements

Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year er>ded 31 December 2024
GENERAL INFORMATION
Slranmilli5 Evangelical Presbyterian Church is a charity incorporated in Northern Ireland. The registered office
of the charity is Evangelical Presbyterian Church, 36 Stranmillis Road, Belfast, Co. Antrim, B Tg SAA, Northern
Ireland which is also the principal place of business of the charity. The financial statements have been
presented in Pound l£} which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consislenlly in dealing with items which are considered
material in relation lo the charity s financial slalements.
Basls of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention,
modified lo include certain items at fair value. The financial statements have been prepared in accordance
with the Statement of Recommended Practice ISORP} "Accounting and Reporting by Charities preparing their
8ccounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
FRS 102..
As perniitted by the Companies Act 2006. the charity ha5 varied the stand2rd formats in that act for the
Statement 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.
Statement of compliance
The financial statements of the charity for the financial year ended 31 December 2017 have been prepared on
the going concem basis and in accordance with the Slaternent of Recommended Practice ISORP)
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
StaTbdard applicable in the UK and Republic of Ireland FRS 102"
Incomlng Resources
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally
enlilled lo the income, perfomiance conditions allached lo the itemls) of income have been mel, the amounts
involved can be measured with sufficient reliability and il is probable that the income will be received by the
charity.
Resources Expended
Expenditure is analysed between c051s of charitsble activities and raising funds. The costs of each activity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
recognised when a legal or constructive obligation exists as a resLJIt of a past event. a transfer of economic
benefits is requir8d in settlement and the amount of the obligation can be reliably measured. Support costs
are those functions that assist the work of the charity bul cannot be attributed lo one activity. Such costs are
allocated to a¢livities in proportion lo staff lime spent or other suitable measure for each activity.
Tangible flxed assets and depreciation
Tangible fixed assets are slated at cost or at valuation. less accumulat8d depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their eslimaled
residual value. over their expected useful lives as follows:
Land and buildings freehold
Fixtures, fittings and equipment
Motor vehicles
4Q/o Straight line
200/0 Straight line
15 % Straight line
No depreciation charged on assets under con51ruclion.
Debtors
Debtors arg recognised at the settlement amount due after any discount offered. P￿paYMentS are valued al
the amount prepaid nel of any trade discounts due. Income recognised by the Charity from government
agencies and other co-funders, bul not yet received al financi81 year end. is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposit at banks requiring less than three months notice of
wilhdrawal.
10

continued
Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
Taxation
No current or deferred laxalion arises as the charity ha5 been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restrlcted
Funds
Funds
2024
2023
General Offerings
Special Offerings General treasurer
Special Offerings Congregational
Other income
157,301
1,020
520
10,643
158,321
520
10,643
7.496
155,865
728
3,364
2.074
7,496
164,797
12.183
176,980
162.031
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2024
2023
Investment Income
4.201
108
4,309
101
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2024
2023
Cost Charitable Activities
183,909
60.935
244.844
226,373
SUPPORT COSTS
Charitable
Activities
2024
2023
Support Costs
60,935
60,935
62,126
ANALYSIS OF SUPPORT COSTS
2024
2023
Support Cost5
60,935
62,126
NET INCOMING RESOURCES
2024
2023
Net Incoming Resources are stated after charglngl{crediting):
Depreciation of tangible assets
58.828
55,979
INVESTMENT AND OTHER INCOME
2024
2023
Bank interest
4,309
470
11

continued
Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
TANGIBLE FIXED ASSETS
Land and
Flxtures.
buildings fittings and
freehold
oquipmènt
Motor
vehic19S
Total
Cost
At 1 January 2024
Additions
1,314.083
2,768
14.248
19,080
1,335,931
14,248
At 31 December 2024
1,314,083
17.016
19.080
1,350,179
Depreclatlon
At 1 January 2024
Charge for the financial year
276,466
52,563
1,662
3,403
8.586
2,862
286.714
58,828
Al 31 December 2024
329,029
5,065
11.448
345.542
Net book value
Al 31 December 2024
985,054
11.951
7,632
1,004.637
Al 31 December 2023
1,037.617
1,106
10,494
1.049,217
DEBTORS
2024
2023
Prepayments and accrued income
3.014
2,540
10.
CREDITORS
2024
2023
Amounts falling due within one year
Accruals and deferred income
3.412
2,517
11.
RESERVES
2024
2023
Al the beginning of the year
Deficit for the financial year
1.226,978
163.555)
1,291.219
164,241 }
Al the end of the year
1,163,423
1,226.978
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted Restrlcted
Funds
Funds
Total
Funds
Al 1 January 2023
Movemenl during the financial year
1,283,407
{102.0511
7.812
37,810
1.291.219
{64,2411
Al 31 December 2023
Movement during the financial year
1,181,356
{51,7141
45,622
{11,841)
1,226,978
{63,5551
Al 31 December 2024
1,129,642
33.781
1,163.423
12

continued
Stranmillis Evangelical Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 January
2024
Income Expenditure
Transfers
Balance
between 31 December
funds
2024
Restricted funds
Central Fund
Building Fund
2,653
42,969
11,163
1,128
111,119}
14,247}
2,697
31.084
8,766
45.622
12,291
8.766
115,3661
33,781
Unrestricted funds
Designated Fixed Asset Fund
Unrestricted General
1,049.217
132,139
{44,5801
59,946
1,004,637
125,005
168,998
236,078
1,181,356
168,998
{236.0781
15.366
1,129,642
Total funds
1,226,978
181,289
244.844
1.163,423
13.
POST-BALANCE SHEET EVENTS
There have been no significant events aff8cling the Charity since the financial year-end.
14.
TRUSTEE REMUNERATION
The trustees did not receive nor did the waive any remuneration during the Current financial year.12023- £nill
15.
INDEPENDENT EXAMINERS REMUNERATION
The independent examiners remuneration amounts to an independent examination fee of £1,600. {2023
£1,440). No olhor monies have been paid to Daly Park & Company Ltd.
13