Charity Number.. 102338
Moira Pentecostal Church
Annual Report and Audited Financial Statements
for the financial year ended 31 March 2025
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
LISBURN
Co Antrim
BT28 1TP

Moira Pentecostal Church
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Auditor's Report
Statement of Financial Activities
10
Balance Sheet
ststement of Cash Flows
12
Notes to the Financial Statements
13-18
Supplementary Information relating to the Financial Slalements
20

Moira Pentecostal Church
TRUSTEES. AND OTHER INFORMATION
Trustees
D Goudy
C Bloomfield
K Rollins
S Goudy
Pastor J Dick
Charity Nurnber in Northern Ireland
102338
Principal Address
73 Main Street
Moira
Craigavon
Co Armagh
BT67 OLH
Auditors
Mccleary & Company Ltd
Chartered Accountants
GaNey Studios
14 Longstone Street
LISBURN
Co Antrim
BT28 1TP

Moira Pentecostal Church
TRUSTEES. REPORT
for the financial year ended 31 March 2025
The Iruslees present their Trustees, Report and the audited financial statements for the financial year ended 31 March
2025.
The trustees have adopted the provisions of Accounting and Reporting by Charities.. Slalement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and RepubliG of Ireland {FRS 102) {effeclive 1 January 20191.
Mission, Objectives and Strategy
Objectives
The charitable purpose of the church is the advancement of religion.
The church is eng8ged in the propagation ol the Christian faith and to spread the gospel of Jesus Christ as revealed
through the Holy Scriptures by all means of communication. The church also aims to provide for preaching, leaching
and fostering the growth of the Christian religion in Moira and other such places as the Iruslees may decide and to
license and ordain pastors and ministers,. to carry out 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 forming part of the trust fund to allow same to be used as a place for public worship to
God and for preaching the gospel of our Lord Jesus Christ according to the principles and usages of the Church.
As a result of activity in the pursuit of the advancement of the Christian religion. the Church has Custody of property and
records. materials and artefacls of significance to the cultural and religious heritage and maintenance of which is
undertaken by the trustees of the Parish.
Structure, Governante and Management
StTUCture
The Iruslees 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 al any time by the chairperson or
by any trustee. During the year, the Trustees mel 1 lime. and the attendance was 100010.
Complian¢e with Public Benefit
The Church has considered the Charity Commission for Northern Ireland's guidance on public benefit lo ensure that
the activities entered into during the year have helped to achieve the Parish's objectives and activities. as well as
providing public benefit.
Governance
The charity is controlled by its goveming document, a deed of trust and conslitutes 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.
Trustee's records are updated on the charity commission website to represent these changes.
Review of Achlevements and Performan¢e
Purpose
The principal function of the Church is to support the advancement of the Christian religion by promoting the work of
the Church. the whole mission of the Gospel. pastoral. social and evangelical. All the function5 of the Church relate to
the advancement of religion through holding regular worship and communicating and caring for worshipers of all ages
especially the sick. eldedy and others in our community.
Public Benefit
The charity trustees have complied with their duties in line with the Commission's Public Benefit statlttory 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 fulfill our statement of public benefit. The premises are re
ularly used by various

Moira Pentecostal Church
TRUSTEES. REPORT
for the financial year ended 31 March 2025
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 funds in place
lo ensure the Parish can continue its activities and the financial statements for the year ended 31 March 2025 can be
signed off as a going concern.
Income
During the year. freewill offerings and gift aid recoveries have resulted in the total unrestricted income remaining
consistent with the prior year.
Reslricled fund income has increased by £111,631 following an increase in 2024 of £15,746.
Expendlture
The expenses of raising funds have increased by £45.03212024. increase of £43.668) and as in prior years, the largest
element of costs remain employment costs and Ihe support of the missions.
Results and Dividènds
Al the end of the financial year the charity has assets of £786,73012024 - £735,138) and liabilities of £16,23912024 -
£18,715). The net assets of the charity have increased by £54,068.
Review of the Financial Position
With the above movements in Income & Expenditure. the church has ¢ontinued lo support many missions during the
period under review and remains in a significant financially liquid position. This underpins the Churchs ability lo continue
in charitable operation.
Reserves Position and Policy
It is the policy of the church that Un￿strICted funds, which have not been designated for a specific use. should be
maintained at a level equivalent to between six and nine months expenditure. 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 activities while
consideration is given lo ways in which additional funds may be raised. The level of reserves has been maintained
throughout the year.
Approved by the Board of Trustees on 18 December 2025 and signed on its behalf by:
SGOU
Trustee
e Bloom
Trustee

Moira Pentecostal Church
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 March 2025
The Iruslees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the assets, liabilities and financial position of the charity as at the financial year
end dale and ol the surplus or deficit of the charity and otherwise comply with the Charities Act (Northern Ireland) 2008.
In preparing these financial slalemenls, the trustees are required to:
select suitable accounting policies and apply them consistently.,
obseNe the methods 2nd principles in the Charities SORP.,
make judgements and accounting estimates that are reasonable and prudenl.,
state whether the financial statements have been prepared in accordance with applicable accounting standards,
identify those standards, and note the effect and the reasons for any material departure from those st8ndards- and
prepare the financial statements on the going concern basis unless it 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 stalemenls.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charily's transactions and disclose with reasonable accuracy al any time the financi81 position of the charity and enable
them lo ensure that the financial statements 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 Board of Trustees on 18 December 2025 and signed on its behalf by:
C Bloo
Trustee
eld
Trus

INDEPENDENT AUDITOR'S REPORT
to the Members of Moira Pentecostal Church
Report on the audlt of the flnanclal statements
Opinion
We have audited the charity financial statements of Moira Pentecostal Church Ilhe charity'l for the financial year ended
31 March 2025 which comprise the Statement of Financial Aclivilies, Ihe Balan￿ Sheet, the Slalemenl of Cash Flows
and notes to the financial statements, including the summary of significant accounting policies set out in note 2. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including 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 to charities
preparing their accounts in accordance with FRS 102.
In our opinion, when reporting in accordance with a fair presentation framework the financial statements..
give a true and fair view of the slate of the charity's affairs as at 31 March 2025 and of its surplus for the financial
year then ended.,
have been properly prepared in accordance wllh United Kingdom Generally Accepted Accounting Practice- and
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UKI {ISAs {UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the
financial statements section of our report. We are independent of the charity in accordance with ethical requirements
that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and we have
fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to going concern
In auditing the financial statements. we have concluded that the trustees, use of the going concern basis of accounting
in Ihe preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating lo events or conditions
that. individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a
period of at least twelve months from the dale when the financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other Matters
The financial statements for the previous period were not audited. There have been no changes to policies or
procedures. Our test of opening balances did not identify any material errors.
Other Information
The other information comprises the infomiation included in the annual report other than the financial statements and
our AuditoRs Report Ihereon. The Injstees are responsible for the other infomiation contained within the annual report.
Our opinion on the financial statements does not cover the other information and. except to the extent otherwise
explicitly slated in our report. we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing $0, consider whether Ihe olher infomation is materially
inconsistent with the financial slalements or our knowledge obtained in the course of the audit. or otherwise appears to
be materially misstated. If we identify such material inconsistencies or apparent material misstalemenls. we are required
to determine whether this gives rise to a material misstatement in the financial stalement5 themselves. If, based on the
work we have perft)rmed. we conclude that there is a material misstatement of this other information, we are required
lo report that fact. We have nothing to report in this regard.
Opinlon on other matter prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the infomiation given in the Trustees. Report for the financial year for which the financial statements are prepared
is consislenl with the financial stalernenls., and
the Trustees, Report has been prepared in accordance with applicable legal requ1￿mentS.

INDEPENDENT AUDITOR'S REPORT
to the Members of Moira Pentecostal Church
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit,
we have not identified material misstatements in the Trustees, Report.
We have nothing lo report in respect of the following matters where the Charities Act (Nothern Ireland) 2008 requires
us to report to you if, in our opinion..
adequate accounting records have not been kept., or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of Iruslees. remuneration specified by law are not made.. or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime
and take advanlage of the small companies, exemption in preparing the Trustees, Annual Report.
Responsibilities of trustees for the financlal statements
As explained more fully in the Statement of Trustees. Responsibilities set out on page 7, the trustees are responsible
for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such
internal control as they determine is necessary to enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a
going concern. disclosing. as applicable. matters related to going con￿rn and using the going Concern basis of
accounting unless management either intends to liquidate the charity or lo cease operations, or has no realistic
alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement. whether due to fraud or error, and lo issue an Auditor's Report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with
ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if. individu811y or in the aggregate, they could reasonably be expected lo influence the economic
decisions of users taken on the basis of these financial statements.
Irregularities. including fraud. are inst8nces of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud.
The exlenl to which our procedure5 are capable of detecting irregularities. including fraud is detailed below..
Having considered the nature of the Charity and the sector in which it operates, we identified that the principal risks of
non-compliance with laws and regulations related to breaches of health and safety laws, employment law and
environmental regulations. We considered the extent to which non-compliance might have a material effect on the
financial statements.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial 51alements
(including the risk of override of controls} and determined that the principal risks were related to incompleteness of
income. Audit prO￿dureS performed included=
Assessment of compliance with key laws and regulations.
Enquiry of those charged with governance including any known or suspected instances of non-compliance with laws
and regulations, potential litigation, and fraud.
Identifying and lesling transactions for approprialeness, evaluating tho rationale for significant Ir8ns8clions outside
what is normal for the charity and assessing whether the judgments made in making accounting estimates are indicative
of potent181 bias, in order to assess the risk of fraud through management override of controls.
Analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material
misstatement due to fraud.
Challenging assumptions and judgments made by rnanagement in significant accounting estimates.
Reviewing the disclosures in the financial statements against the specific legal requirements.
Substantive testing of Balance Sheet items, together with a high level of individual account analysis.
Comparison of income disclosed in Financial Statements to original Bank Statements
We communicated relevant identified laws and regulations and potential fraud risks to all engagement team members
and remained alert to any indications of fraud or non-cornpliance with laws and regulations throughout the audit.
There are inherent limitations in the audit procedures outlined above. We are less likely to become aware of instances
with laws and regulations that are not closely related to events and transactions reflected in the financial statements.
Also, the risk of not detecting a material misstatement due lo fraud is higher than the risk of not detecting one resulb'ng
from error. as fraud may involve deliberate concealment.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting

INDEPENDENT AUDITOR'S REPORT
to the Members of Moira Pentecostal Church
Council's website at www.fr¢.org.uklaudilorsresponsibilities. This description forms part of our Report of the
Independent Auditors.
Further informatlon regarding the scope of our responsibilities as auditor
As part of an audit in accordance with ISA5 IUKI, we exercise professional judgement and maintain professional
sceplicism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error.
design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and
appropriate lo provide a basis for our opinion. The risk of not detecting a material misslalement resulting from fraud
is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the
charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting eslimales and
related disclosures made by trustees.
Conclude on the appropriateness of the trustees. use of the going cOn￿M basis of accounting and. based on the
audit evidence obtained, whether a material uncertainly exisls related to events or conditions that may cast
significant doubt on the charity's ability to continue as a going concern. If we conclude that a material un￿rtainlY
exists. we are required lo draw attention in our Auditorfs Report to the related disclosures in the financial statements
or. if such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence
obtained up to the dale of our Auditor's Report. However. fvlure events or conditions may cause the charity to cease
to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements. including the disclosures. and
whether the financial statements r6presenl the underlying transactions and events in a manner that achieves fair
presenlabon.
We communicate with those Charged with governance regarding, among other mallers, the planned scope and timing
of the audit and significant audit findings. including any significant deficiencies in intemal control that we identify during
our audit.
The purpose of our audit work and to whom we owe our responslbllities
This report is made solely to the charity's trustees. as a body, in accordance with the Charities (Accounts and Reports)
Regulations (Northern Ireland) 2015. Our auditwork has been undertaken so that we might slate lo the charity's trustees
those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's trustees
as a body, for our audit work, for this report, or for the opinions we have formed.
MCCLEARY & CO
Chartered Accountants
Garvey Studios
14 Longstone Street
LISBURN
Co Antrim
BT28 1TP
NY LTD
18 December 2025

Moira Pentecostal Church
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 March 2025
Unrestrict9d Restricted
Funds
Funds
2025
2025
Total Unreslricled Restricted
Funds
Funds
Funds
2025
2024
2024
Total
Funds
2024
Notes
Incomo
Donations and legacies
Other trading activities
Investments
158,581
263.243
114.303
6,135
421,824
114.303
7,714
178.381
154,198
111,782
6,070
332.579
111.782
8,606
1,579
2,536
Total income
160,160
383,681
543,841
180.917
272,050
452,967
Expendlture
Raising funds
Other expenditure
131,880
15,226
342,667
474.547
15,226
151.759
4,233
287.597
1,153
439.356
5,386
Total Expenditure
147.106
342,667
489,773
155,992
288,750
444,741
Net Incomel{expènditure)
13,054
41,014
54.068
24,925
{16,7001
8,225
Transfers be￿een funds
(24,7661
24,766
{12.0001
12.000
Net movement in funds for
the financial year
111,712)
65,780
54,068
12,925
14,7001
8,225
Reconclllatlon of funds:
Total funds beginning of the
year
16
632,662
83.761
716,423
619.737
88.461
708.198
Total funds at the end of
the year
620.950
149.541
770.491
632,662
83.761
716,423
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 13 10 18 form part of the financial statements
10

Moira Pentecostal Church
BALANCE SHEET
as al 31 March 2025
2025
2024
Notes
Fixed Assets
Tangible assets
10
279,958
291,777
Current Assets
Debtors
Cash at bank and in hand
11
12
84.284
422.488
74,094
369,267
506,772
443,361
Creditors: Amounts falling due within one year
13
{16,2391
(18,7151
Net Current Assets
490.533
424,646
Total Assets less Current Liabilities
770,491
716.423
Funds
Restricted funds
General fund (unrestricted)
149.541
620,950
83.761
632,662
Total funds
16
770,491
716.423
Approved by the Board of Trusto9$ and authorised for issue on 18 December 2025 and signed on its behalf
by
CBIO
Trustee
field
Truste
The notes on p8g85 13 to 18 form part of the financial statements
11

Moira Pentecostal Church
STATEMENT OF CASH FLOWS
for the financial year ended 31 March 2025
2025
2024
Notes
Cash flows from operating actlvities
Net movement in funds
Adjustments for:
Depreciation
Interest receivable and similar income
Interest payable and similar expenses
Gains and losses on disposal of fixed assets
54,068
8,225
9.235
(1,7141
2,182
2,584
11.727
(2,6061
577
(4,1021
66,355
13,821
Movements in working capital..
Movement in debtors
Movement in creditors
110.1901
(2.4761
3,444
2.335
Cash generated from operations
Interest paid
53,689
(2,182)
19,600
(5771
Net cash generated from operating activities
51,507
19,023
Cash flows from investlng activities
Interest received
Payments lo acquire tangible assets
Receipts from disposal of tangible assets
1,714
2,606
{1.9081
6.000
Net cash generated from investment activities
1,714
6,698
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
53,221
369.267
25,721
343.546
Cash and cash equivalents at the end of the year
12
422.488
369,267
12

continued
Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
GENERAL INFORMATION
Moira Pentecostal Church is an unincorporated charity in Northern Ireland. The principal place of business of
the charity is 73 Main Street, Moira. Craigavon. Co Armagh, BT67 OLH. The financial statements have been
presented in Pound {£) which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consislenlly in dealing wlh items which are Considered
material in relation to the charity's financial statements.
Basis of preparation
The financial slalements of the charity, which is a public benefit entity under FRS 102. have been prepared on
the going concern basis under the historical cost convention, modified to include certain items at fair value. The
financial slalemenls have been prepared in accordance with the Statement of Recommended Practice ISORP)
"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..
Statement of compliance
The financial statements of the charity for the financial year ended 31 March 2025 have been prepared on the
going concern basis and in accordance with the Statement 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..
Fund accounting
The following are the categories of funds maintained..
Restricted funds
Reslricled funds represent income received which can only be used for particular purposes. as specified by the
donors. Such purposes are within the overall objectives of the Charity.
Unrestricted funds
General funds represent amounts which are expendable al the discretion of the board, in furtherance of the
objectives of the Charity.
In¢orne
In¢ome is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled
to the income, performance conditions attached to the itemlsl of income have been met, the amounts involved
an be measured with sufficient reliability and it is probable Ihat the income will be received by the charity.
Income from charitable activities
Income from charitable activities include income earned from the supply of services under contractual
arrangements and from performance-relaled grants which have conditions that specify the provision of particular
services to be provided by the charity- Income from government and other co-funders is recognised when the
charity is legally entitled to the income because il is fulfilling the conditions contained in the related funding
agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where
enlillement occurs before income is received. it is accrued in debtors.
Expenditure
Expenditure is analysed be￿een costs of charitable adivities and raising funds. The costs of each activity are
separately accumulated and disclosed and analysed according to their rnajor components. Expenditure is
recognised when a legal or conslruclive obligation exists as a result of 8 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 activity. Such costs a
allocated lo activities in proportion to staff lime spent or other suitable measure for each activity.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated lo write off the original cost or valuation of tangible flxed assets, less their estimated
residual value, over their expected useful lives as follows..
Land and buildings freehold
Fixtures, fillings and equipment
Motor vehicles
200A on reducing balance
15 /0 on reducing balance
251J/¢ on reducing balance
13

continued
Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
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, but not yet received at financial 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 ol
withdrawal.
Taxatlon and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
The charity is exempt from tax on its charitable activities
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2025
2024
Donations and legacies
158.581
263.243
421.824
332,579
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2025
2024
Other trading activities
114,303
114.303
111.782
INVESTMENTS
Unrestrictgd Restricted
Funds
Funds
2025
2024
Investments
1,579
6.135
7,714
8,606
EXPENDITURE
RAISING FUNDS
Direct
Costs
Other
Costs
Support
Costs
2025
2024
Raising funds
462,728
11.819
474.547
43g.356
OTHER EXPENDITURE
Direct
Costs
Other
Costs
Support
Costs
2025
2024
other expenditure
2.182
13,044
15,226
5.386
SUPPORT COSTS
Other
Expenditure
2025
2024
Support
13,044
13.044
4.809
ANALYSIS OF SUPPORT COSTS
2025
2024
Support
13.044
4.809
14

continued
Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
NET INCOME
2025
2024
Net Income is stated after chargingllcrediting):
Depreciation of tangible assets
Defi¢iV{surplusl on disposal of tangible fixed asse15
Audilorfs remuneration=
audit seNices
9,235
2,584
11,727
(4,1021
6.000
INVESTMENT AND OTHER INCOME
2025
2024
Rents received
Bank interest
Other interest
6,000
934
780
6.000
1,973
633
7,714
8.606
INTEREST PAYABLE AND SIMILAR CHARGES
2025
2024
On bank loans and overdrafts
2.182
577
EMPLOYEES AND REMUNERATION
Number of employees
No employees received emoluments in excess of £60,000.
The average number of persons employed (including executive trustees) during the financial year was as
follows..
2025
2024
Number
Number
Administration
The staff costs (inclusive of Iruslees, salaries) comprise..
2025
2024
Wages and Salaries
Pension Costs
38,128
653
108.760
992
38,781
109.752
15

continued
Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
10.
TANGIBLE FIXED ASSETS
Land and
Fixtures.
buildings fittings and
freehold
equipment
Motor
vehi¢les
Total
Cost
At 1 April 2024
Disposals
229,132
215,069
10,894
(10.8941
455,095
{10.894}
At 31 March 2025
229,132
215,069
444,201
Depreciation
At 1 April 2024
Charge for the financial year
On disposals
1,482
153,526
9.231
8,310
163,318
9,235
(8,310)
18.3101
At 31 March 2025
1,486
162,757
164,243
Net book value
At 31 March 2025
227,646
52,312
279.958
At 31 March 2024
227,650
61.543
2.584
291,777
11.
DEBTORS
2025
2024
Other debtors
Prepayments and accrued income
81.581
2.703
72.846
1.248
84.284
74.094
12.
CASH AND CASH EQUJVALENTS
2025
2024
Cash and bank balan¢es
Cash equivalents
422,488
314.145
55.122
422.488
369.267
13.
CREDITORS
Amounts falling due wlthln one year
2025
2024
Taxation and social security costs (Note 14)
Other creditors
813
15,426
9,104
9.611
16,239
18.715
14.
TAXATION AND SOCIAL SECURITY
2025
2024
Creditors:
PAYE I NI
813
9,104
16

continued
Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
15.
RESERVES
Funds
Total
Surplus for the financial year
54.068
54,068
At the end of the year
54.068
716.423
770.491
16.
FUNDS
16.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrfcted Rè$tri¢t9d
Funds
Funds
Total
Funds
Al 1 April 2023
Movement during the financial year
619,737
12,925
88,461
{4.7001
708,198
8.225
At 31 March 2024
Movement during the financial year
632,662
111.712}
83,761
65,780
716,423
54,068
At 31 March 2025
620,950
149,541
770.491
16.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2024
Income Expenditure
Transfers
between
funds
Balance
31 March
2025
Restricted funds
Helping Hands
Unrestricted funds
Unrestricted General
83.761
383,681
342,667
24.766
149,541
632,662
160.160
147.106
124,766)
620.950
Total funds
716,423
543,841
489.773
770,491
16.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- Gharity use
Current
assets
Current
Ilabilities
Total
Reslrtcled funds
59,120
92.564
(8,144)
143.540
Unrestricted general funds
220,838
414.208
(8,0951
626.951
279,958
506.772
116,239)
770,491
17.
TRUSTEES. REMUNERATION
2025
2024
Fees
Remuneration including pension contributions
2,619
30.653
438
75,000
33,272
75,438
17

¢onlinued
Moira Pentecostal Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
18.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Chority since the ffnancial year-end.
19.
RELATED PARTY DISCLOSURES
There were no related party transactions requiring disclosure in the year.
18

MOIRA PENTECOSTAL CHURCH
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
NOT COVERED BY THE REPORT OF THE AUDITORS
19

Moira Pentecostal Church
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Slalement
for the financial year ended 31 March 2025
2025
2024
Incorne
Donations
Gift aid
Shop income
411.976
9,848
114,303
312.579
20,000
111,782
536.127
444,361
Cost of generating funds
Wages and salaries
Depreciation
Staff pension scheme costs
Light and heal
Rates and water
Insurance
Loss on sale of tang f a
5,509
9,235
33,322
11,727
992
5,930
7,539
1.511
{4,1021
4.075
8,023
1,446
2,584
30,872
56,919
Gross surplus
505,255
387,442
Expenses
Wages and salaries (including trustees, remvnerationl
Trustees, Pension
Trustees, expenses
Cleaning
Repairs and renewals
Postage and stationery
Telephone
Computer expenses
Travel expenses
Accountancy and legal fees
Auditors, remuneration
Church speakers and outreach
Children and youth work
Sundries
Subscriptions
Charitable donations
30,000
653
2,619
1.407
2.420
2,017
552
1,5S4
260
7.044
6.000
334
3.375
3,365
1,092
394.027
75.000
438
1.097
2,353
854
509
1.383
5,009
4.80g
3.438
5.097
2,724
609
283.926
456,719
387,246
Finance
Bank interest paid
2,182
577
Miscellaneous income
Rents received
Other interest
Bank interest
6,000
780
934
6,000
633
1.973
7,714
8,606
Net surplus
54,068
8,225
The supplementary information does not form parl of the audited financial slatoments
20