GLASTR Y PRESBYTERIAN CHUIICH TRU.ST FUND
Statemeiit of Financial Activities
FOR THE YEAR ENDED S APRIL 2024
514124
Total
funds
514123
Total
funds
Unre5trieted
funds
Capital
Funds
INCOME AND ENDOWMENTS FROM
Invesuncnt iiicoine
64,896
64,896
66,785
EXPENDITURE ON
Charitllble aLtivitie
Cliaritablc Activity
65,841
65,841
55,416
Oilier
8,923
Total
65,841
65,841
64,339
NCL g<iins/llobSL5) on inveslmeiils
11,136
11,136
1232.809)
I ET INCOMEI(EXPENDITURE)
(945)
11,136
10,191
(230,363)
RECONCILIATION OF FUNDS
TolLII Iiiiids biouglil Iuiv¢U
2,680
1,712,142
1,714,822
1,945,185
TOTAL FUNDS CARRIED foRWARD
1,735
1,723,278
1,725,013
1.714.822
The notes form Pdrt of these fJnancial statements

GLASTIIY PRESBVTERIAN CHURCH TRUST FUND
Balance Slieet
S APRIL 2024
514124
Total
funds
514123
Total
funds
Notes
NON-CURRENT ASSETS
InvL.sLnienis
,723,278
1.712,142
CURRENT AS.%ETS
Fjcbtors
1,735
2,680
NET CURRENf ASSETS
1.735
2,680
TOTAL ASSETS LESS CURRENT
LIABILITTES
,725,O13
1.714,5122
NET ASSETS
1,725,013
1,714,822
FUNDS
Uiii'estrictcd fi￿dS..
Geiieral fuiid
Capital Fuiids
1,735
1,723,278
2,6811
1,712,142
,725,013
1,714,822
TOTAL FUN'DS
,725,013
1.714.822
T5)c fiiiancial stateinci)Is were approved by Ilic Board of Trustees aiid aiitliorised tor issue 011 30 Jaiiuaiy 2025 aiid w¢re
signed on ils belialf by..
C Haddick - Trustee
Tlie notes fonn p￿￿ of tliesc financial statein¢nts'

GLASTRY PRESBYTERIAIY CHURCH TRUST FUND
Note5 to the Financial Statements
FOR THE YEAR ENDED 5 APRIL 2024
ACCOUNTING POLICIES
Basi5 of preparing the financial statcmcnts
Tlie tinaiicial stateineiils of tlie cliarity, wlii¢li is a public beiiefil eiility uiider FRS 102, liavc beeii prcpared iii
accoi-daiice willi the Chdrities S()RP IFRS 102) 'Accouiiiiiig aiid Reportiiig by Cliurities.. Stateineiit of
Rc¢oniii)eiided PrilCLice applicable Lo cliai'ilie5 pr¢pai-iiig ilicii. accouiils iii accordaiice witli Ili¢ Fiiiaiicial
Reporliiig Stsiiddrd applicable iii tlie UK aiid Republic of Srelaiid (FRS 102) (effective l Jiiliualy 2019),.
Fiii&ncial Rcpurling Standard 102 'Tlic FiiiaiiLltil Repoitiiig, Siandard appliLdble iii tlie UK and Repiiblic or
Irelaiid, aiid (he C,hai'ities Act 2011. The fiiiaiicial stateiiieiiLs liave beei) prepared u11der tlie historical cost
LunvLnlion. willi Lli¢ LXLLPtion of invcslnienls wliicli arL illLluded ill Inarkel valu¢, as niodified by tlic i'evaluaiion
of certaiii as.sets.
Income
All incomL is reLogniscd in tlit Sialcmtinl of Financial ALlivitiLS oncc Ihc Lharity ha5 Lnliilenicnt lo tlic ￿nds. il
i,s prnbable tliat the iiicome will be received and the ainouiit can bc Incasured reliably.
Eypenditure
Liabililics dro i-CLognised ii s cxpLnditurc as soun as Ihei'c is d legal or coiistructivc obligJdlion coiiimillii)g thc
cliarity to that expenditurc. il is probable that a Ii'aiisfer of ccononiic bcnefits will bc i-cquired in scttlcinciit aiid
tho ainLiunt of the obligsdlion can bc Inca.8ured irliably. Expenditul'c Ib dCLouiilcd for on an acLruals bdSLS and ha%
becii claqsificd uiider lieadiiibrs Lliai aggYi-egTalc all cost Irlatcd (o tlie CL1tcgoiy. Wlicrc costs caiiiint he dii-cctly
dllributed to p&iliLulai' h¢adiiigs thcy h(Lve been alloLdled to activities on a basis Lonsi.stcnt witli thc use of
IfSOlll'C¢S.
Txxation
The LhaLity is excmpt fiDm tax on its chdiitabl¢ dLtiVlties.
Fund aceountlng
Uiii'esti"iclcd tiinds can bc used in accordaiicc with Ilic cliaritable objLclives at the discretion of tlic Ini.slees.
Restricted tiinds can Oiily bo iiscd foi. P1L Iti¢LIILlr reslrictcd piirposcs wiihiii Ilie objccls of tlie cliarity. Resii'iciions
arise wlien specified by tlie donoi. or wh¢n fuiids al'e idised for particulai. restr'icted pui'poses.
Further explanation of the nature and purpose of each fund is included in the iiotes to the financial statements.
INVESTMENT INCOME
514124
Unrestricted
funds
514123
Total
funds
Curi- dsscl Lnv incoine
64.896
66.785
coiiliiiued...

GLASTRY PRESB yTERI￿N CHURCH TRUST FUND
Note5 to the Financial Statements - continued
FOR THE YEAR ENDED S APRIL 2U24
TRUSTEES, REMUNERATION AND BENEFITS
£Nil12023.. £Nill of salaries dnd wages have beeii paid to tlie eniployees dui-iiigJ tlie year.
Trustee expeiises of £8,945 have beeii iiicun'ed iii the yeai. lo 5 April 21124.
Activities uiidcrtakeii dirccily ot £65.841 rcpi'e.sen( buildiiiLT cosLS paid directly ta Glastry Pirsbytei'ian Church.
Supiiort cost ot £11,945 iiicludes £11,000 for Ilie adrniiiistittioii of Ilie trLiSt aiid £945 for llccouiitaiicy fces.
Trustee5' expenses
514124
514123
Tnislees, expciises
8,923
NON-CURRETrIT ASSETS
Listed
investment
MARKET VALUE
At (i Api-il 2023
ReclassifiLdlionliraiisfer
1,712,142
11,136
At 5 April 2024
1.723,278
BOOK VALUF.
Al 5 Api'il 2024
1,723,278
Ai 5 April 2023
1,712,142
Tlierc wcrL iio invesimkniil iissels oiilsidc Ilie UK.
DEBTORS: AMOUNTS FALLING DUF. WITHIN ONF. YF.AR
514124
514123
Oilicr debtors
1,735
2,680
ANALYSIS OF NET ASSETS BETWEEN FUNDS
514124
Total
funds
51412.3
Total
funds
Unrestricted
funds
Capital
Jnvesliiienls
Current Assets
1,723,278
1,723,278
1,712,142
2,680
1,735
1,723,278
1,725,013
1,714,822
coiitiiiued...

GLASTRY PRESB YTERIAN CHUIICH TRUST FUND
Note5 to the Financial Statements - continued
FOR THE YEAR ENDED S APRIL 2024
MOVEMENT IN FUNDS
Net
movement
in fund
At
514124
At 614123
Unrestrieted fund5
(Teneral fvnd
Capital Fiinds
2,680
1,712,142
(1)45)
11,136
1,7.35
1,723,278
,714,1122
10,191
1.725,013
TOTAL FUNDS
1,714,822
1,725,013
Net movemciil iii ￿nds, included iii tlie above are as follows..
Incoming
resource5
Re50llrees
expended
Gains and
1055es
Movement
in funds
Unrestricted funds
GciiLial fund
Capiial Funds
64,896
(65,841)
(945)
11,136
11,136
64,896
(65,841)
11,136
10,191
TOTAL FUYDS
64,896
(65,841)
11,136
10,191
Comparatives for movement in funds
]Net
movement
in fund5
At
514123
At 614122
Unrestricted funds
Geiiei'al flliid
Cc1Pltal Fiiiids
234
,944,951
2,446
{232,809)
2.680
1,712,142
1,945,185
(230.363)
1,714,822
TOTAL FUNDS
1,945,185
1230,363)
1,714.822
COlltii)ued...

GLASTRY PRESB YTERIAN CHURCH TRUST FUND
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 5 APRIL 2024
MOVEMENT IN FUNDS- continued
Lompaixlive net niovenieiii in fuiids, included iii the above air as follows..
Incoming
rebiiurces
Resources
expended
Gxins and
losses
Movement
in fund
Unrestsictcd funds
GciiLI'al luiid
Capital Fuiids
66,785
(64,3391
2.446
(232,809)
{232,8119)
6().785
(64.339)
(232,8119)
(230,363)
TOTAL FUND.S
66,785
(64.3.39)
{232,8n9)
(230.16.3)
A cuni'nt year 12 ITionths and prior ycar 12 Inonth.s coiiibiiicd position is as follows..
Nct
movement
in funds
At
514124
At 614122
Unre5ti-Ictcd funds
GLlILI'al fuiid
Capital Fui)ds
234
I,Y44,951
1,501
(221,673)
1,735
1,723,278
1,945,185
(220,172)
1,725,013
TOTAL FUNDS
1,945,185
{220.172)
1.725.013
A Lurront ycar 12 monthb aiid prior y¢ar 12 months ¢oinbined net movemcnl in funds, inLludcd iii thc above are
as tollows..
Incoming
resource5
Resources
expended
Gain5 and
1055es
Movement
in t'ui)ds
Unrestricted funds
Geneidl fund
Capital Fuiids
131,681
(130,180)
1,501
{221.6731
(221.673)
131,681
(130,180)
(221.673)
(220,172)
TOTAL FUNDS
1.31,681
(130,180)
(221.673)
(220.172)
contiiiued...

GLASTRY PIiESBYTERIAY CHURCH TRUST FUND
Notes tu the Financial Statements - continued
FOR THE YEAR ENDED S APRJL 2024
RELATED PARTY DISCLOSURES
There were no related paity Ii'an4aclions for the year ended 5 April 2024.
10