WHITEHEAD CONGREGATIONAL CHURCH
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024

We report on the financial statements of Whitehead Con(vregational Church for the }ear ended 31,
Decen]ber 2024, Ivhich are set out on page I to 5
Respectii'e responsibilities of trustees and independent examiner:
The Charity's Irustees are responsible for Ihe preparaTion of the financial statements. The trustees consider thai
an audit is not required for this vear under section 62(2) of the Charities Act (Northern Ireland) 2008 and that an
independent examinauon is needed.
It is our responsibiliry io
exaiiiine the financial statemenls under section 65 of the Charities Act {S'orthern Ireland) 2008.
to follo￿. the procedures laid dO￿.n In the tseneral direction oiiycn by thc Chanty ComTnissioii for
Northern Ireland under section 65(91(b) of the Chanties Act (Northern Ireland) 2008.
to State wheiher parliculars matiers have come to my aiteniion.
Basis of the Independent eyaminer's statement
Our exaniination ￿.#8 carried in accoidance iviih Ihe general directions qii-en by the Charities Comniission for
Northern Ireland. An exaillination Includes a revie￿. of the accouniin(¥ records kepl by Ihe charity and a
compai'ison of the Financial Sialenients preseiited Ni'ith those records. It also includes consideration of any
unusual items or d15closures In ihe accouDls-, and seekin(F explanaiions frown you as trnstees concerning any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and
consequently no opinion 15 given as to ￿'he[her the financial statements preseni a ""true and fair" and the report is
limited to those matlers set out in the next statcnicnt.
Independent examiner's statement
In connection with our examination, no matter h&% come to our attention.
l ) which giN'es us reasonable cause lo believe (hai in any maierial respect the requirements..
10 kept accouniing reLords in accordance ￿'1th section 63 of ihe ch£￿11]C￿ Act _
to prepare financial statemenis ii-.hich accord iviih Ihe accounting Tecorits and comply with the
accounting requirements of the Charities Act 2008.
have not been met or
2) to which, in our opinion. aiteniion should be dram'n in order to enablc a proper
understanding of ihe financial statements to be reached
lan Murraj,
For and on behalf of
lan Murray & C.n Lid. Chartered Certified AccollntanLS
27 Joymounl, Carrickfei(Fus: BT38 7DN
th
Dated: 17 Juli, 2025

Whitehead Con
ational Church
Financial statements for the
ear ended 31st December 2024
re
Recei
ts and Pa
ments Account for the
ear ended 31st December 2024
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Recei
ts
Voluntary giving
Gift Aid
Donations and Bequests
Other Income
Investment Income
21.553
1.125
22,678
21,312
580
4,056
4,636
2,535
7.592
7,592
880
29,725
5.181
34,906
24,726
Pa
ments
Cost of Fundraising
Charitable Activities
Governance Costs
48,155
5,181
53,336
27,832
48,155
5,181
53,336
27,832
Before transfers between funds
118.4301
118,4301
13,1061
Transfers between Funds
Neto
eratin
Sur
lus
Deficit
(18,430)
(18,430)
13,1061
The reconciliation of the receipts and payments shown above to the total f unds of the Church is disclosed
on the following page

Whitehead Con
ational Church
Financial statements for the
ear ended 31st December 2024
re
Statement of Assets & Liabilities
Reconciliation of Receipts and Payrnents Account
Unrestrirted Restrirted Endowment
Funds
Funds
Funds
Total
Total
2024
2023
Opening Funds at beginning of year
Surplu511 Deficit) for the year
203,971
118,4301
185,541
203.971
118,4301
185,541
207,077
13,1061
203,971
Closing Funds at end of year
185,541
185,541
203,971
Held as followings:
Bank Current Account No. I
Term Deposit
Cash in hand
33.724
151,817
33,724
151,817
59,601
144,370
185.541
185,541
203,971
Non-monetary Assets {not included above}
Unrestricted Restricted Endowment
Funds
Funds
Funds
2,798,321
2,798,321
Total
2024
Total
2023
2,798,321 2,798,321
2,798,321 2.798,321
Church, Halls & Contents
The trustees are of the opinion that given that the age of the Church buildings & Other property that the
most appropriate ba51s of valuation Is the I nsurance cover which is shown above.
Statement of Material Liabilities
The Trustees are not aware of any material liabilities at the date of this Report
Approved on behalf of the trustees on 10th July 2025 and signed on their behalf by:"
Trustee - David Stevenson
Trustee - Ernest R D Clarke
'iJi 4JITIY

Whitehead Con
ational Church
Financial statements for the
ear ended 31st December 2024
re
Notes to the Accounts
Basis of Accountin
under Recei
ts&Pa
Revenue that the Charity is entitled to is recorded when received. expenditure that the Charity Incurred is
recorded when paid.
ments
Pur
ose and nature of funds
General unrestricted ￿nd .. These are funds that have been received carryino no restriction on their use and
are put to purpose at the discretion of the trustees In furtherance of the objects of the Charit!.
The followin? designated funds are held within the general unrestricted funds, these discietionary ￿ndS are
set aside by the Trustees for a specific purpose".
Restricted funds= are funds subject to specific irusts. w'hich are declared bv the donor(s) aThd are expendable
by the IrLiStees in furtheiance of some pariicular aspect(s) of the objects of the charity. These funds are
subject to restriction (as to their use) Imposed by those from ￿..hoM the funds are obtained. Resources
received bul not yel expended at the end of the financial year are retained as a reserve.
Endowmcnt ￿nds". ￿here there is no po￿,er 10 convert the capital inio income. Is known as a permanent
endomnent fund and the capital 1S norn)ally held indefiniiely Where trustees hai'e ihe power lo convert
endowment funds into income, such funds are known as e%pendable endowments.
Any funds held under thi.q claqsification by the Charity are pernianent.
Trustee benefits
in total
2024
2023
Remuneration
17,100
15,000
Reimbursed expenses
1,519
As explained in the Trustees Report. the only private benefii flowing from our purpose in relalion lo the
trLlStees is to those in paid employment ￿'1th1n our conoregation who receiNe benefits as a result of their
holding office or cmploymeni. Howcvcr, IhTS is incidcntal and necessary in order to fvriher our charitable
purpose. There are no other prii'ate benefits.

Whitehead Con
ational Church
Financial statements for the
ear ended 31st December 2024
re
RECEIPTS
Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
2024
Total
2023
Volunta
Givin
Freewill Envelopes
Plate Collection (Sunday Services)
Building fund
18,345
3.001
207
18,345
3,001
1,332
18,510
1.677
1.125
1.125
21.553
1.125
22,678
21.312
Gift Aid received
Donations & Be
uests
Donations for Charities
Donations for Church
4,056
4,056
580
4,636
2,135
400
580
580
4,056
2,535
Other Income
Investment Income
Bank Interest
Investment Income
145
7,447
7.592
145
161
718
880
7,447
7,592
eratin
Recei
ts
29,725
5.181
34,906
24,726

Whitehead Con
ational Church
Financial statements for the
ear ended 31st December 2024
re
PAYMENTS
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Charitable Activities
Ministry and support staff costs
Organist
Pulpit Supply
Pastorial Duties expenses
Heat & Light
Insurance
Water rates
WFO Envelopes
General Repairs
New Kitchen
Electricial Work
Donations to Congregational Union
Donations to Others
General
Brighter Whitehead
RAF Association
17,100
1,090
580
1,519
1,783
2,963
225
165
17,100
1,090
580
15,000
1,070
540
1,519
1,783
2,963
225
165
1,147
2,798
220
151
344
1,125
1.469
16,194
5.580
310
3,888
16.194
5,580
310
350
4,056
4.056
102
loo
loo
2,135
533
102
loo
loo
48,155
5,181
53,336
27,832
Governance Cost
Examiners Fee
eratin
ments
48.155
5.181
53,336
27.832

Whitehead Con
ational Church
Financial statements for the
ear ended 31st December 2024
re
Statement of Assets & Liabilities
Reconciliation of Receipts and Payments Account
Unrestricted Restrtcted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Opening Funds at beginning of year
Surplus/ l Deficit) for the year
203,971
118.4301
185,541
203,971
118,4301
185,541
207,077
13,1061
203,971
Closing Funds at end of year
185,541
185,541
203,971
Held as followings:
Bank Current Account No. I
33,724
151,817
33,724
151,817
59,601
144,370
Term Deposit
Cash in hand
185,541
185,541
203,971
Non-monetary Assets {not included above)
Unrestricted Restricted Endowment
Funds
Funds
Funds
2,798,321
2.798,321
Total
Total
2024
2023
2,798,321 2,798,321
2,798,321 2,798,321
Church, Halls & Contents
The trustees are of the opinion that given that the age of the Church buildings & Other property that the
most appropriate basis of valuation is the Insurance cover which is shown above.
Statement of Material Liabilities
The Trustees are not aware of any material liabilities at the date of this Report
Approved on behalf of the trustees on 10th July 2025 and signed on their behalf by:"
Trustee - David Stevenson
Trustee - Ernest R D Clarke