Charity Number: 102338
Moira Pentecostsl Church
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2024
Mccleary & Company Ltd
Chartered Accountants
Ganfey Studios
14 Longstone Street
LISBURN
Co Antrim
BT28 1TP

Moira Pentecostsl Church
CONTENTS
Page
Trustees, and Other Informatron
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Accounting Policies
10
Notes to the Financial Statements
Supplementary Information relating to the Financial Statements
16

Moira Pentecostal Church
TRUSTEES, AND OTHER INFORMATION
Trustee5
D Goudy
C Bloomfield
K Rollins
S Go(Kly
Pastor J D￿k
Charity Number in Northern Ireland
102338
Principal Address
73 Main Street
Moira
Craigavon
Co Armagh
BT67 OLH
Independent Examiner
John Mccleary FCA
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
LISBURN
Co Anlrim
BT28 1TP

Moira Pentecostal Church
TRUSTEES. REPORT
for the financial year ended 31 March 2024
The tmstees presentlheirTrustees' Reportand the unaudited financial statements forthefinancial year ended 31 March
2024.
The Iwslees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended
Praclrce applicabk lo charities preparing their accounts in accordance with the Financial Reporting Standard applicab
in the UK and Republic of Ireland (FRS 102) {effective 1 January 2019).
Mission, Objectives and Strategy
Objectives
The charitable purpose of Ihe church is the advancement of religion.
The church is engaged in the propagation of the Christian faith and to spread the gospel ol 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 grovrth of the Chrislian religion in Moira and other such places as the trustees may decide and to
licence and ordain pastors and ministers; to cary out the wotk of evangelism- to promote missionary work in all places:
to carry on the OTganisalion of churches and foster their development and local sovereignty and independence. To
stand possessed of premises fomiing part of the trust fund to allow same lo be used as a place for public worship to
God and for preaching the gospel of our Lord Jesus Christ according to the principals and usages of the Church
As a result of activity in the pursuit of Ihe advancement of the Christlan religion. the Church has custody of property and
cords. materials and artefacls of significance lo the cultuial and religious heritage and maintenance of whioh is
undertaken by the Iruslees of the Parish
Structure, Governance and Management
Structure
The trustee5 are responsible for the day-to-day management of the Church.
The board of trustees is chaired by Ihe pastor. Trustees are responsible for making decisions on matters of general
concern and importance to the church. induding deciding how church funds a￿ lo be applied.
The trustees meet regularly throughoul the year. Special meelings may be ¢onvened al any lime by the chairperson or
by any trustee. During the year. the Trustees met 6 times during the year and the average attendance was 900
Compllance with Public Benefjt
The Church has considered the Charity Cornmission foi Norlhem Ireland's guidance on public benefit lo ensure that
the activities entered into during Ihe year have helped lo achieve Ihe Parish's objectives and aclivilies. as well as
providing public benefit.
Governance
The charity is controlled by its goveming document. a deed of Irust and constitules an unincorporated charity-
The Church's operation and governance is defined by the Dedaration ofTrust document dated 29 July 1991.
Recruitment and appointment of new trustses.
Where appropriate. trustees a￿ appointed following a selecfion Pr￿$$ undertaken by the existing truslees. The
truslees will hold their positions until such times as they resign. retire or are removed.
Truslee's records are updated on the charty commission website to represent these changes.
Review of Activtties, Achievements and Perfornian¢e
Purpose
The principal function of the Church is to support the atjvancement of the Christian religion by promoling the work ol
the Church the whole mission of the Gospel. pastoral, social and evangelical. All the fijnclions of the Chuich relate lo
Ihe advancemenl of religion through holding regular worship and communicating and caring for worshipers of all ages
especially the sick. elderly and others in our community-

Moira Pentecostal Church
TRUSTEES, REPORT
for the financial year ended 31 March 2024
Public Benefit
The charity tnjstees have complied wth their duties in line wilh the Commission's Public Benefit stalulory guidance.
Regular worship and ￿8¢hing out into the community a5 well as other activities. both social and fundraising have been
carried out throughout the year lo fulfill our statement of public benefit. The premises are regUla￿Y used by various
organisations and local community enterprises.
Financial Review
Going Concern
The trustees have reviewed the financial position of the church and are satisfied that there are adequate fijnds in place
to ensure the Parish can continue its acltvities and the financial statements for the year ended 31 March 2023 can be
signed off as a going COn￿M
Income
During Ihe year, freewill offerings and gift aid recoveries have resulted in the total unrestricted income remaining
consistent with the prior year
Restricted fund income has increased by £15.746 followtng a decrease ni 2023 of £58.394. This increase is in some
ways matched by the increase in eXpendriu￿ below.
Expenditure
The expenses ofraising funds have increased by £43.668 P023, decrease of£40.723) and as in prior years. the largest
element of costs remain employment costs and the support of the missions.
Results
Al the end of the finanaal year the charrty has assets of £735.138 (2023 - £724.578) and liabiltties of £18.715 (2023 -
£16,380). The net assets of the charity have increased by £8.225.
Reserves Position and Policy
11 is the policy of the church that unreslricled funds. which have not been designed for a specific use. should be
maintained al a level equivalent to between six and nine months expenditu￿_ The trustees consider that such reserves
ensure that. in the event of a significant drop in income. they will be able to continue the church's aclniities while
onsideralion is given to ways in which additional funds may be raised. The level of reseNes has been maintained
throughout the year.
Approved by the Board of Trustees on 7 August 2024 and signed on its behalf by".
S Goudy
Trustee
C Bl¢)omfield
Trustee

Moira Pentecostal Church
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 March 2024
The trustees are responsible for preparrng the finanaal statements in accordance with applicable law and regulations.
The law applicable lo charities in Northem Ireland requires the Irustees to prepare financial statements foreach financial
year which give a true and fair view of the assets. liabilities and financial position of Ihe charity as al the financial year
end date and of the surplus or deficit of the charity and otherwise comply wilh the Charities Act (Northern Ireland) 2008.
In preparing these financial slalements. the trustees are required to..
select suitable accounting policies and apply Ihem consistently-
observe the melhods and principles in the Charilies SORP
make judgements and accounting estimates Ihal are reasonable and pnjdenl..
slate whether the financial slalements have been prepared in accordance with applicable accounting standards.
identify those standards. and note the effect and the reasons for any malerial departure from those standards,. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume Ihal the charity
will Continue in operation.
The trustees confirm Ihal they have complied with the atM)ve requirements in preparing the financial statements.
The Iruslees are responsible for keeping adequate accounting records Ihal are sufficient to show and explain the
charity's transactions and disdose with reasonable accuracy al any time the financial position of the charity and enable
Ihem to ensure that the financial statements comply wth the Charities Act {Northem Ireland) 2008. They are also
responsible for safeguarding the assels of the charity and hence for tsking reasonable slep5 for the prevention and
detection of fraud and other irregularities.
Approved by the Board of TTUStees on 7 August 2024 and signed on its behalf by:
S Goudy
Trustee
C Bloomfield
Trustee

Moira Pentecostsl Church
INDEPENDENT EXAMINER'S REPORTTO THE BOARD OF TRUSTEES
OF MOIRA PENTECOSTAL CHURCH
I have examined the financial statements of the charity for the finanaal year ended 31 March 2024. which comprise the
Statement of Financial AclivilTes. the Balance Sheet. the Accounting Policies and the Felated notes.
Respective responsibilities of trustees and examiner
The charity's Iruslees are responsible forlhe preparation of thefinan¢ial statemen15 in accordance with the requirements
of the Charities Act (Northern Ireland) 2008. The charitls Iwstees consider that an audit is not required lor this financial
year under the Charities Act (Northem Ireland) 2(MJ8 and that arb indepertdent examination is required.
It is my responsibility to..
examine the financial statements under section 65 of Ihe Charities Act..
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 6519){b) of the Charities Act., and
slate whether particular matters have come to my attention.
Basis of independent examinerfs report
I have examined your chaiity financial statements as required under section 65 of the Charitie5 Act and my examination
was carried out in accordance with the general Directions given by the Charty Commission for Northem Ireland under
section 65(9llbl of the Charttses Act. An examination includes a review of the accounting records kept by the charity
and a compari50n of the financial statements presented with those records. It also includes consideration ofany unusual
items or disclosures in the financial statements and seeking explanations from the trustees cOn￿rnIng any such
matters. The procedures undertaken 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 'true and fairf view and the report is limited lo those matters
sel out in the ststemenl below.
In connection with my examination. no matter has come lo my attention which gives me cause lo believe that in. any
material respect..
accounting records were not kept in accordance wilh section 63 01 the Chartties Act
the financial statements do not accord with those accounting records
the financial statements do nol compty with Ihe accounting requirements of the Act
there is further information needed for a proper understanding of the a¢¢ounts to be reached.
Independent examinerfs statement
I have no concerns and have come across no other matteT5 in connectton with the examination lo which attention should
be drawn in this report in older lo enable a proper understanding of the financial 5tatemenls to be reached.
John Mccleary FCA
Mccleary & Company Ltd
Chartered Accountants
GaNey Studios
14 Longstone Street
LISBURN
Co Anlrim
BT28 1TP
Date: 7 August 2024

Moira Pentecostal Church
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 March 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total Unrestricted Resliicted
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Notes
Incoming Resources
Volunlary Income
Activities for generaling
funds
Inveslmenls
178.381
154,198
111.782
332,579
111,782
182.454
135.189
115.040
317,643
115.040
2.536
6,070
8.606
620
6.075
6,695
Total incoming resources
180,917
272,050
452,967
183,074
256,304
439.378
Resources Expended
Raising fijnds
Other expenditure
151,759
4.233
287,597
1,153
439.356
5,386
138,888
(1.306)
260,085
3.407
398,973
2.101
Total Resources Expended
155,992
288,750
444,742
137,582
263,492
401.074
Net incomingloutgoing
resources befo￿ transfers
24,925
(16,700)
8,225
45,492
{7,188}
38.304
Gross transfer5 between
funds
{12,000)
12,01)0
(9.9081
9.908
Net movement in funds for
the financial year
12.925
(4,700)
8,225
35.584
2.720
38,304
Reconciliation of funds:
Total funds beginning ol the
year
14
619.737
88.461
708,198
584.153
85.741
669,894
Total funds at the end of
the year
632.662
83.761
716,423
619.737
88.461
708,198
The Slalemenl of Financial Aclivilies includes all gains and losses recognised in the financial year.
All income and expenditure relate to continuing activities.
The notes on pag8$ 1110 14 frjrm part ofthe financkil statements

Moira Pentecostal Church
BALANCE SHEET
as al 31 March 2024
2024
2023
Notss
Fixed Assets
Tangible assets
291.7n
303,494
Current Assets
Debtors
Cash at bank and in hand
74,094
369,267
77,538
343.546
443.361
421,084
Creditors: Amounts falling due within one year
Net Current Assets
{18.7151
(16.380)
424,646
404.704
Totsl Assets less Current Liabilities
716.423
708,198
Funds
Restricted trust funds
General fund (unrestricted)
83,761
632,662
88,461
619.737
Total funds
14
716,423
708,198
Approved by the Board of Trustees and authorised for issue on 7 August 2024 and signed on its behalf by
S Goudy
Trustee
C Bloomfield
Trustee
C4lllk
The r￿te5 on pages 11 to 14 IDnn part ofthe financial statements

Moira Pentecostal Church
ACCOUNTING POLICIES
for Ihe financial year ended 31 March 2024
Basis of preparation
The financial slalemenis of the charity, whr(*] is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP(FRS102) 'Accounling and Reporting ty Charities.. Statement ol Recommended
Practice applicable tr) charities p￿parIng their accounts in accordance with Financial Reporting Standards applicable
In the UK and Republic of Ireland (FRS102) {effective 1 January 2019), Financial Reporting Standard 102'The Financial
Reporting Standard applicable in the UK and Republic of Ireland ' and the Charities Act { Northern Irelalld) 2008. The
Financial statements have been prepared under the histovica cost convention.
Restricted funds
Reslricled funds ￿present irmme recerved wlN¢h can only be used for particular purposes. as specified by Ihe donors.
Such purposes are wilhin the overall objectives of the charity.
Unrestricted designated funds
Unrestricted funds
General funds represent amounts which are expendable at the discretion of the board, in furtherance of the obje¢lives
of the charity.
Incoming Resources
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally enlilled to the
Incorne. performance conditions attached to Ihe item{s) of income have been mel, the amounts involved can be
measured with sufficient reliability and it is probable that the income will be re¢eived by the charity.
Resources Expended
Expenditure is analysed betsveen costs of charitable actsvilies and raising funds. The costs of each activity are
separately accumulated and disclosed. and analysed according lo their major components. Expenditure Is recognised
when a legal or conslTuclive obligation exists as a result of a past event. a transfer of economic benefits is required 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 acb"vity. Such costs are allocated to activibes in proports'on to staff
time spent or other suitable measure for each activity.
Tangible fixed assets and depreciation
Tangible fixed assets are staled at cost or at valuation, less accumulated depreciation. The charge to depreciation 15
calculated to write off the original Cost orvaluation 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 vehides
20 /0 on reducing balance
15/0 on reducing balance
25¢k on reducing balance
Taxation
The charity is exempt from lax on its charitable aclivitres
10

Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 Marth 2024
GENERAL INFORMATION
Moira Pentecostal Church is an unincorporated charity in Northem Ireland. The principal address of Ihe charity
is 73 Main Street, Moira. Co Armagh. BT67 OLH. The financial statements have been presented in Pound 1£)
which is also the fun¢lional currency of the charity.
INCOME
DONATIONS AND LEGACIES
Unrestrtcted Restricted
Funds
Funds
2024
2023
Donations and legacies
178,381
154,198
332,579
317.643
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2024
2023
Charity Shop Income
111,782
111,782
115.040
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2024
2023
Invesiments
2.536
6.070
8.606
6,695
EXPENDITURE
RAISING FUNDS
DI￿¢t
Costs
Other
Costs
Support
Costs
2024
2023
Raising funds
431,731
7,625
439,356
398,973
OTHER EXPENDITURE
Direct
Costs
Other
Costs
Support
Costs
2024
2023
Other expenditure
577
4,809
5.386
2.101
SUPPORT COSTS
Other
Expenditure
2024
2023
Support
4,809
4,809
1,502
ANALYSIS OF SUPPORT COSTS
2024
2023
Accountancy
4.809
1,502
NET INCOMING RESOURCES
2024
2023
Net Incoming Resources are stated after chargingllcrediting):
Depreciation of tangible assets
(Surplus) on disposal of langible fred assets
11,727
14.1021
14,229
11

continued
Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
INVESTMENT AND OTHER INCOME
2024
2023
Rent receivable- other income
Bank interest
Other interest
6,000
1,973
633
6.000
695
8.606
6,695
INTEREST PAYABLE AND SIMILAR CHARGES
2024
2023
On bank loans and overdrafts
577
599
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons empbyed (In¢￿ding executive Itustees) during the financial year was as
follows..
2024
Number
2023
Number
Administration
The staff costs (Inclustve of trustees, salaries) comprise:
2024
2023
Wages and salaries
Pension cost5
108,322
992
74,476
855
109,314
75.331
TANGIBLE FIXED ASSETS
Land and
Fixtures,
buildings ffttings and
freehold
equipment
Motor
vehicles
Total
Cost
At 1 April 2023
Additions
Disposals
229.132
213,161
1.9J8
16,894
459,187
1,908
(6.000)
(6.0001
At 31 Marth 2024
229.132
215,069
10,894
455,095
Depreciation
At 1 April 2023
Charge for the financial year
On disposals
1.478
142,665
10,861
11,550
862
(4.102)
155,693
11,727
(4.102)
At 31 March 2024
1.482
153,526
8,310
163.318
Net book value
At 31 March 21724
227,650
61,543
2,584
291,777
At 31 March 2023
227,654
70.496
5,344
303.494
12

Moira Pentecostal Church
continued
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
10.
DEB TORS
2024
2023
Other debtors
Prepayments and accrued intsjme
72,846
1,248
74.840
2,698
74.094
77,538
11.
CREDITORS
Amounts falling due within one year
Taxation and social secutity costs (Note 12)
Other creditors
2024
2023
9,104
9.611
9,536
6,844
1B,715
16.380
12.
TAXATION AND SOCIAL SECURITY
2024
2023
Creditors:
PAYE I NI
9.104
9.536
13.
RESERVES
Funds
Total
Surplus for the financial year
8,225
8,225
At the end of the year
8,225
708,198
716,423
1•L
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 April 2022
Movement during the financial year
At 31 March 2023
Movemenl during the financaal year
At 31 March 2024
584,153
35,584
85.741
2.720
669,894
38.31J4
619.737
12,925
88,461
(4,700)
708,198
8,225
632,662
83,761
716,423
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2023
Income Expenditure
Transfers
betsween
funds
Balance
31 March
2024
Restricted funds
Helping Hands
Unrestricted funds
Unre5tricled General
88,461
272.050
288.750
12.000
83,761
619.737
180,917
155.992
(12.000)
632,662
Total funds
708.198
452,967
444,742
716.423
13

continued
Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
14.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Current
assets
Current
liabilities
Total
Reslricled trust funds
59.384
31.701
(7,324)
83,761
Unrestricted general funds
232,393
411.660
{11.3911
632,662
291,777
443.361
(18.715)
716.423
15.
TRUSTEES. REMUNERATION
2024
2023
Expenses
Remuneration (including retirement gtft)
438
3,213
20,395
75,000
75,438
23,608
14

MOIRA PENTECOSTAL CHURCH
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
15

Moira Pentecostal Church
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Slalement
for the financial year ended 31 March 2024
2024
2023
Income
Donations
Gifts
Unrestricted grants
Charity shop income
312,579
20,000
290,049
26,994
600
115.040
111,782
444,361
432,683
Cost of generating funds
Wages and salartes
Depreciation
Staff pension scheme costs
Light, heal and power
Rates
Insurance
Losses on disposal of tangibles (other than investments)
33.322
11,727
992
5,930
7.539
1,511
{4,102)
50.868
14,229
855
5,028
6.884
1,873
56,919
79,737
Gross surplus
387,442
3S2,946
Expenses
Tnjslees. salaries
Trustees, expenses
Cleaning
Repairs and maintenance
Printing, postage and stationery
Telephone
Computer costs
Travelling and entertainment
Accountancy
Church speakers and outreach
Children and youth work
General expenses
Subscriptions
Charitable donations
75.000
438
1.097
2,353
854
509
1,383
5.009
4,809
3,438
5,097
2,724
609
283,926
20.395
3,213
1.454
3,964
706
672
1.691
2.796
1.502
1,800
2,236
5.908
614
273,787
387,246
320,738
Finance
Bank interest paid
577
599
Miscellaneous income
Rent receivable- other income
Other interest
Bank interest
6,000
633
1,973
6,000
695
8,606
6.695
Netsurplus
8,225
38,304
The supplementary informalron does not fom part of the finaniia] statements
16