REGISTERED cHAR￿y NUIVIBER: 102338
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2023
for
Moira Pentecostal Church
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longston¢ Street
Lisbum
Co. Antrim
BT28 ITP

Moira Pentecostal Church
Contents of the Financial Statements
for the Year Ended 31 Ilqarch 2023
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial ActlVAties
Balance Sheet
Notes to the Financial Statements
7 to 13
Detailed Statement of Financial Activities
14 to 15

Moira Pentecostal Church
Report of the Trustees
for the Year Ended 31 March 2023
The trustees present their report with the financial statements of thc charity for the yeai ended
31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charitable purpose of the Church is the advancement of religion.
The church is engaged in the propagation of the Christian faith and to sprcad the gospel of Jesus Christ as
revealed through the Holy Scriptures by all means of communication. The church also aims, to provide for
preaching, teaching and fostering the growth of the Christian religion in Moira and such other places as the
trustees may decide and to licence and ordain pastors and ministers" to carry on the work of evangelism" to
promote missionary work in all places. to carry on the organisation of churches and foster their development
and local sovereignty and independence. To stand possessed of premises fonning part of the trust fund to
allow same to be used as a place for public worship of God and for preaching the gospel of our Lord Jesus
Christ according to the principals and usages of the Church.
As a result of actlvlty in the pursuit of the advancement of the Christian religion, the Church has custody of
property and of records, materials and artefacts of significance to the cultural and religious heritage and
maintenance of which is undertaken by the trustees of the Parish.
Achievements, Performance & Public Benefit
Pur
The principal function of the Church is to support the advancement of the Christian religion by promoting
through the work of the Church the whole mission of the Gospel, pastoral, social and evangelical. All the
functions of the Church relate to the advancement of religion through holding regular worship and
communicating and caring for worshippers of all ages especially the sick, elderly and others in our
community.
Public Benefit
The charity trustees have complied with their duties in line with the Commission's Public Benefit statutory
guidance. Regular worship and reaching out into the community as well as other activities both social and
fundraising have been carried out throughout the year to fulfil our statement of public benefit. The premises
are regularly used by various organisations and local community enterprises.
Page I

Moira Pentecostal Church
Report of the Trustees
for the Year Ended 31 March 2023
OBJECTIVES AND ACTIVITIES
Finances
Income and Fundraising
During the year, freewill offerings and gift aid recoveries have resulted in the total unrestricted income
remaining consistent with the prior year.
Restricted fund income has decreased by £58,394 following the initial post covid increase in 2022 of 92,737.
This decre&8e is in some ways matched by the decrease in expenditure below.
Expenditure
The expcnses of raising funds have fallcn by £40,723 (2022, decrease of £6,961) and as in prior years, the
laigest elcm¢nts of cost remain employment costs and the support of missions.
Financial Position
With the above movements in Income and Expenditure, the Church has continued to support many missions
during the period under review and remains in a significant financially liquid position. This underpins the
Church's ability to continue in charitable operation.
Management
The finances are managed by the Hon. Treasurer, Mrs S Goudy, who reports back to the trustees on a weekly
basis or in-between if necessary.
Pay and remuneration.
The pastor received stipend, locomotory and office allowance during the year. The total salary was £20,395.
(2022 £25.414).
Reserves Policy
It is the policy of the church that unrestricted funds, which have not been designated for a specific use.
should be maintained at a level cquivalent to between six and nine months expenditure. The trustees consider
that such rescrvcs will ensure tha( in the event of a significant drop in income, they will be able to continue
the church's activities while consideration is given to ways in which additional funds may be raised. Thc
level of reserves has been maintained throughout the year.
FINANCIAL REVIEW
Going concern
Th¢ trustees have reviewed the financial position of the Church and are satisfied that there are adequate
nds in place to ensur¢ that the Parish can continue its activities and the fInancial statements for the year
ended 31 March 2023 can be signed off as a going concern.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated
charity.
The Church's operation and governance is defined by the Declaration of Trust document dated 29th July
1991.
Recruitment and appointment of new trustees
Where appropriate, trustees are appointed following a selection process undertaken by the existing trustees.
The trustees will hold their positions until such times as they resign, retire or are removed.
Tiustcc's records are updated on the charity commission website to represent these changes.
Page 2

Moira Pentecostal Church
Report of the Trustees
for the Year Ended 31 March 2023
STRUCTURE, GOVERNANCE AIYD MANAGE1￿￿NT
Organisational structure
The trustees are responsible for the day to day management of the Church.
The board of trustees is chaired by the pastor. Trustees are responsible for making decisions on matters of
general concern and importance to the church including deciding how church funds are to be applied.
The trustees meet regularly throughout the year. Special meetings may be convened at any time by the
chairperson or any trustee. During the year, the Trustecs met 12 times during the year and the average
attendance was 90 %.
Compliance Ivitb Public Benefit
The Church has considered the Charity Commission for Northern Ireland's guidance on public benefit to
ensure that the actives entered into during the year have helped to achieve the Parish's objectives and
activities, as well as providing public benefit.
REFERENCE AND ADlVItNISTRATIVE DETAILS
Registered Charity number
102338
Principal address
73 Main Street
Moira
Craigavon
Co. Amiagh
BT67 OLH
Trustees
Pastor D Goudy
Mr C Bloomfield
Mr K Rollins
Mis S Goudy
Independent Examiner
John Mccleary FCA
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisbum
Co. Antrim
BT28 ITP
Approved by order of the board of trustees on 6 October 2023 and signed on its behalf by:
Mrs S Gou
y - Trustee
Page 3

Independent Examiner's Report to the Trustees of
Moira Pentecostal Church
Independent examiner's report to the trustees of Moira Pentecostal Church
I report on the accounts of the charity for the year ended 31 March 2023, which arc set out on pages five to thirteen.
Respective responsibilities of charity trustees and examiner.
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act (Northern Ireland) 2008 ('the Act,).
I have examined your charity's accounts as required under section 65 of the Charities Act. In carrying out my
examination I have followed the Directions given by the Charity Commission for Northern Ireland under section
65(9)(b) of the Charities Act. It is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission for Northem Ireland
under Section 65(9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of the independent examiner's report
I have 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 Northem Ireland under
scction 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity
and a comparison of the accounts presented with those records. It also included consideration of any unusual items or
disclosures in the accounts and seeking explanations from you &8 charity trustees conccrning any such matters.
My role is to state whether any material matters have come to my attention giving mc cause to believe..
l. That accounting records were not kcpt in accordance with section 63 of the Charities Act.
2. That the accounts do not accord with those accounting records
3. That th¢ accounts do not comply with the accounting r4uirements of the Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Indcpend¢nt examiner's statement
I have completed my examination and have no concerns in respect of the matters (l ) to (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 to your attention.
Joh
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP
6 October 2023
Page 4

Moira Pentecostal Church
Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
Total
funds
31.3.22
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWIVIENTS FROM
Donations and legacies
182,454
135,189
317,643
376,804
Other trading activities
Investment income
115,040
6,075
115,040
6.695
118,047
3,733
620
Total
183,074
256,304
439,378
498,584
EXPENDITURE ON
Raising ￿ndS
138,888
260,085
398,973
439,255
Other
1,306)
3,407
2,101
2,542
Totsl
137,582
263,492
401,074
441,797
NET INCOMEI(EXPENDITURE)
Transfers belween funds
45,492
9,908)
(7,188)
9,908
38,304
56,787
10
Net movement in funds
35,584
2,720
38,304
56,787
RECONCILIATION OF FUNDS
Total funds brought forward
584,153
85,741
669,894
613,107
TOTAL FUNDS CARRIED FORWARD
619,737
88,461
708,198
669,894
The notcs fonn part of these financial statements
Page 5

Moira Penteeostal Church
Balance Sheet
31 March 2023
31.3.23
Total
funds
31.3.22
Total
funds
Unrestricted Restricted
nd
nd
Notes
IXED ASSETS
Tangible assets
243,800
59,694
303,494
296,739
CURRENT ASSETS
Debtors
Cash at bank
76,128
310,353
1,410
33,193
77,538
343,546
50,332
343,898
386,481
34,603
421,084
394,230
CREDrroRS
Amounts falling due within one year
(10,544)
(5,836)
(16,380)
(21,075)
NET CURRENf ASSETS
375,937
28,767
404,704
373,155
TOTAL ASSETS LESS CURRE
LIABILITIES
619,737
88,461
708,198
669,894
NET ASSETS
619,737
88,461
708,198
669,894
FUNDS
Unrestricted funds
Restricted funds
10
619,737
88,461
584,153
85,741
TOTAL FUNDS
708,198
669,894
The financial statements were approved by the Board of Trustees and authorised for issue on 6 October 2023
and were signed on its behalf by:
Mrs S Goudy - Trustee
Mr C Bloomfield - Trustee
The notes forn] part of these financial statements
Page 6

Moira Pentecostal Church
Notes to the Financial Statements
for the Year Ended 31 March 2023
ACCOUNTING POLICIES
Basis of preparing the financial statemeDts
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with thc Charities SORP (FRS102) 'Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (effective
l January 2019), Financial Reporting Standard 102 "The Financial Reporting Standard applicable in
the UK and Republic of Ireland and the Charities Act (Northern Ireland) 2008.The financial
statements have been prepared under the historical cost convention
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic bcnefIts will be
rcquircd in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings, they have
b¢en allocatcd to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at th¢ following annual rates in order to write off Cach ass¢t over its
estimated useful life.
Improvements to propety
Fixtures and fittings
Motor vehiclcs
200/0 on reducing balance
15 % on reducing balance
25 % on rcducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds Can be used in accordance with the Charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Hire purchase and leasing commitments.
Rentals paid under operating leases are charged to the Statement of Financial Activities on a
straight-line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's
pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 7
continued...

Moira Pentecostal Church
Notes to tbe Financial Statements - continued
for the Year Ended 31 March 2023
OTHER TRADING ACTIVITIES
31.3.23
31.3.22
Shop income
115,040
118,047
INVESTMENT INCOME
31.3.23
31.3.22
Rents received
Deposit account interest
6,000
695
3,000
733
6,695
3,733
TRUSTEES, REIVIUNERATION AND BENEFITS
31.3.23
31.3.22
Trustees, salaries
20,395
25,414
Trustees, expenses
31.3.23
31.3.22
Trustees, expenses
3,213
25,052
STAFF COSTS
The average monthly number of employees during the year was as follows:
31.3.23
31.3.22
Administration
No employees received emoluments in excess of £60,000.
Page 8
continued...

Moira Penteeostal Church
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
coivtPARATIVES FOR THE STATEMEiYf OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fund
fund
Total
funds
INCOME AND ENDoWlk￿NTs FROM
Donations and legacies
183,293
193,511
376,804
Other trading activities
Investment income
118,047
3,140
118,047
3,733
593
Total
183,886
314,698
498,584
EXPENDITURE ON
Raising funds
158,969
280,286
439,255
Other
2,218
324
2,542
Total
161,187
280,610
441,797
NET INCOME
22,699
34,088
56,787
RECONCILIATION OF FUNDS
Total funds brought forward
561,454
51,653
613,107
TOTAL FUNDS CARRIED
FORWARD
584,153
85,741
669,894
Page 9
continued...

Moira Pentecostal Church
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
TANGIBLE FIXED ASSETS
Improvements
to
property
Fixtures
and
fittings
Freehold
property
Motor
vehicles
Totals
COST
At l April 2022
Additions
227,632
1,500
192,177
20,984
16,894
438,203
20,984
At 31 March 2023
227 632
1,500
213,161
16,894
459,187
DEPRECIATION
At l April 2022
Charge for year
1,473
130,223
12,442
9,768
1,782
141,464
14,229
At 31 March 2023
1,478
142,665
11,550
155,693
NET BOOK VALUE
At 31 March 2023
227,632
22
70,496
5,344
303,494
At 31 March 2022
227,632
27
61,954
7,126
296,739
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Other debtors
Prepayments and accrued income
74,840
2,698
47,846
2,486
77,538
50,332
Pagc 10
continued...

Moira Pentecostal Church
Notes to the Financial Statements - Colltinued
for the Year Ended 31 March 2023
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Taxation and social security
Other creditors
9,536
6,844
7,853
13,222
16,380
21,075
10. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
584,153
45,492
(9,908)
619,737
Restricted funds
Helping Hands
85,741
(7,188)
9,908
88,461
TOTAL FUNDS
669,894
38,304
708,198
Net movement in ￿nds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds.
Unrestricted funds
General fund
183,074
(137,582)
45,492
Restricted funds
Helping Hands
256,304
(263,492)
(7,188)
TOTAL FUNDS
439,378
401,074)
38,304
Pagell
continued...

Moira Pentecostal Churcb
Notes to tbe Financial Statements - continued
for the Year Ended 31 March 2023
10. MOVEIWIENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.22
At 1.4.21
Unrestricted funds
General fund
561,454
22,699
584,153
Restricted funds
Helping Hands
51,653
34,088
85,741
TOTAL FUNDS
613,107
56,787
669,894
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds.
Unrestricted funds
General fund
183,886
(161,187)
22,699
Restricted funds
Helping Hands
314,698
(280.610)
34,088
TOTAL FUNDS
498,584
441,797)
56,787
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
Transfers
between
funds
At
31.3.23
At 1.4.21
Unrestricted funds
General fund
561,454
68,191
(9,908)
619,737
Restricted funds
Hclping Hands
51,653
26,900
9,908
88,461
TOTAL FUNDS
613,107
95.091
708,198
Page 12
continued..

Moira Pentecostal Church
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in fvnds, included in the
above are as follows:
Incoming
resources
ResouT¢es
expended
Movement
in funds.
Unrestricted funds
General fund
366,960
(298,769)
68,191
Restricted funds
Hclping Hands
571,002
(544,102)
26,900
TOTAL FUNDS
937,962
842,871)
95,091
11. RELATED PARTY DISCLOSURES
During the year the pastor, who is also a trustee, received a salary of £20,395 (2022: £25,414) and
motor expenses of £3,213 (2022: £25,052).
Page 13

Moira Pentecostal Church
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
llYCOME AND ENDOWMENrs
Donations and legacies
Donations
Gift aid
Grants
290,049
26,994
600
369,948
4,311
2,545
317.643
376,804
Other trading activities
Shop income
115,040
118,047
Investment income
Rents received
Deposit account interest
6,000
695
3,000
733
6,695
3,733
Total incoming resource5
439.378
498,584
EXPENDITURE
Raising donations and legacies
Trustees, salaries
Trustees, expenses
Wages
Pensions
Travel expenses
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Gifts and Donations
Repairs and renewals
Church speakers and outreach
Children and youth work
Mission outreach expenses
Cleaning
Computer expenses
Carried forward
20,395
3,213
50,868
855
2,796
6.884
1,873
5,028
672
706
5,908
273,787
3,964
1,800
2.236
25,414
25,052
39,179
580
1,026
6,833
2,983
5,904
1,009
139
4,152
309,360
1,784
746
332
1,226
677
426,396
1,454
1,691
384,130
This page does not fonn part of the statutory financial statements
Page 14

Moira Pentecostal Church
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
Raising donations and legacies
Brought forward
Subscriptions
Improvements to property depreciation
Fixtures and fittings depreciation
Motor vehicles depreciation
384,130
614
426,396
44
12,442
1,782
10,432
2,376
398,973
439,255
Governance costs
Accountancy and legal fees
Bank intcrest
1,502
599
2,000
542
2,101
2,542
Total resources expended
401,074
441,797
Net illcome
38,304
56,787
This pagc does not fomi part of the statutory financial statements
Page 15