an
WestKir
l.ooking upwards. inwards ond outwo
West Kirk Presbyterian
A congregation of the Presbyterian Church in Ireland
Trustees. Financial Statements
for the year ended 31 December 2022
Registered with the Charity Commission for Northern Ireland
Charity Commission NI Registration No: 104287

West Kirk Presbyterian Church
Statsment of Financial Activities
(incorporating the Receipts and Payments Account)
for the year ended 31 December 2022
Unrestricted
General
Restricted
2022
Total
2021
Total
Income from:
Donations and Legacles
Charitable Actlvlties
other trading activities
Investment Income
Other Income soU￿s
99,090
13,203
2,149
112,293
2,149
340
300
91,375
21,406
508
91
283
17
Total Income
108,850
29,986
138.836
130,861
Proceeds of Amalgamation
177,613
177,613
Total Re￿ipts
286,463
29.986
316.449 130,861
Expenditure on:
Raisinq Funds
Charitable Activities
Other
435
129,958
435
166,819
413
143,327
36,861
Total Expendlture
178.646
36,861
215.507 143.740
Net Income / (Expenditure)
for the Year
107,817
(6.875)
100,942 (12.879)
Transfers
12
(24,054)
24,054
Revaluation of Investrnent Assets
Net movement In Funds
83,763
17,179
100,942 (12,879)
Reconciliation of Funds
Fund Balances Brought Forward
12
47,075
15,528
62,603
75,482
Fund Balances Carried Forward
Iz
130 838
163 545
All income derives from continuing activities, therefore no statement of recognised gains or losses is given.
The notes on pages 12 to 15 forni an integral part of these financial statements.
Page 10

West Kirk Presbyterian Church
statement of Assets and Liabilities
as at 31 December 2022
Unrestrirted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Funds Reconciliation
Bank & Cash at Start of Year
Net Movement in Funds
47,075
15,528
62,603
100 942
75,482
Bank & Cash at End of Year
130.838
32.707
163.545
62.603
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Balances held by Organisations
Cash in Hand
157,131
6,414
54,205
8,398
163,54S
62,603
The congregation has reviewed the basis on which It prepares Its accounts, and in order that
these are prepared on a strict Receipts and Payments basis, it has eliminated from its Fund
Balances any funds which are not held in Bank or Cash balances .
Any other funds which the congregation holds in particular investments are disclosed by way of
Notes 10 & 11 on Pages 14 and 15
LiabilitFes
Loan from CMF
Other - Insuran￿ Clalm Repayable
39,116
39.116
For the year ended 31 December 2022 the charity was entitled to exemption from audit under
section 65 of the Charities Act (Northern Ireland) 2008.
Tru5tees' responsibilities:
The members have not required the charity to obtain an audit of tts accounts for the year in
question in accordance with section 65; and
The trustees acknowledge their responsibilities for complying with the requirements of the
Act with respect to accounting records and the preparation of accounts.
The financial statements were approved by the Trustees of West Kirk and signed on
their behalf:
Mr Roy
hompson
Trustee & Clerk of
Mr Geotge St
wart
Trustee & Chairman of Committee
ion
21st. Februa
Date
2023
21st. February 2023
Date
The notes on pages 12 to 15 form an integral part of these financial statements.
Page11

The additional financial information provided on the following Pages does not
form part of the congregation's independently-examined Church Accounts.
The figures shown have , however , been incorporated into the accounts on which
the congregation's Independent Examiner has given their report.

West Kirk Presbyterian Church
Notes to the Financial Statements
for the year ended 31 December 2022
l. A¢¢ounting Policies
a) Basis of PrepBr"
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial ReporttTrg Standard applicable in the UK and Republtc of Ireland
(FRS 102) (effective l January 2019) and the (Charities SORP (FRS 102), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102).
As the total income of the congregation is less than £250.000. excluding the proceeds of amal-
gamation with Crumlin Road Presbyterfan Church, the congregation have eletted, In
accordance with the provisions in the Charities (Accounts and Reports) Regulatlons (Northern
Ireland) 2015, to prepare its accounts on a Receipts and Payments basis .
West Kirk Presbyterlan Church meets the deflnition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless Otherwise
stated in the relevant accounting policy notes.
b) Preparation of the accounts on a golng concern basls
West Kirk Presbyterian Church has prepared the accounts on a going concern basls. The
balance sheet remains strong with strong continued support by the members.
The Trustees have considered this In the knowledge that on the 30th January, the World Health
Organisation (WHO) announced Coronavirus as a global health emergency and on the Ilth March
2020, It announced that Coronavirus was a global pandemic.
c) Fund Accounting
Endowment funds are funds, the capltal of which must be retained either pemanently or at the
congregation's discretion . the income derived from the endowment is to be used either as
restricted or unrestricted income funds depending upon the purpose for which the endowment
was established In the first place
Restricted funds comprise (a) income from endowments which is to be expended only on the
restricted purposes intended by the donor and ilb) revenue donations or grants for a specific
congregational activity intended by the donor . Where these funds have unspent balances ,
Interest on their pooled investment is apportioned to the individual funds on an average balance
basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes
Designated funds are general funds set aside by the congregation for use in the future .
2. Donations and Legacies
Unrestricted Restricted Endowment
Fund5
Funds
Funds
Total
2022
Total
2021
Recorded Glving (FWO)
Loose collections
Donations & Gifts
Gift Aid Received
Legacies & P)equests
69,927
5,895
10,006
12,336
926
6675
2472
4,056
76,602
8,367
14,062
12,336
926
67,389
6,503
4,203
12,461
819
99.090
13.203
112.293
91.375
Page 12

West Kirk Presbyterian Church
Notes to the Financial Statements
for the year ended 31 December 2022
3. Charitable Activities
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Income from charitable activitles
Hospitality / Care & Concern
Fundraising events (United Appeal)
Women's Worker (Grant)
960
509
680
960
509
680
850
60
20,496
2 149 21 406
4. Other Trading Activities
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Letting of Premlsesluse of Halls
340
340
508
340
340
508
5. Investment Income
Unrestrlcted Restricted Endowment
Funds
Funds
Funds
Total
2021
Total
2021
Deposit interest
General Investment Fund
229
54
229
71
75
16
17
283
17
300
91
6. Other Income
Unrestrtcted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Funding for Intern for Schools
Funding for Mum5/Dads Group
Other income (Organisaiions)
Loan from CMF
Insurance claim
11,655
11,655
2,962
2,962
9,137
1,719
15,762
9,137
23 754 17 481
Proceeds of Amalgamation
177613
177,613
Page 13

West Kirk Presbyterian Church
Notes to the Financial Statements
for the year ended 31 December 2022
7. (Costs of) Raising Funds
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
FWO Envelopes
Fundraising Events
435
435
413
435
435
413
8. Charitable Activities
Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
2022
Total
2021
General Assembly Assessments
Presbytery Fees
Ministry & Support staff Costs
Congregational Running Expenses
Donations to Missions & Charities
Governance Costs
16,474
733
84,599
19,865
5,610
2,677
16,474
733
84,599
44,104
18,215
2,694
16,219
719
93,986
21,669
8,208
2,526
24,239
12,605
17
129 958
166 819 143 327
9. Other Expenditure
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Totsl
2022
Total
2021
Purchase of Fixed Asset5
Loan Repayments
48,253
48,253
10. Flxed Assets
The congregation owns the Church premises Situated at 236A Shankill Road, Belfast, together with
the halls at Conway Street, Belfast and the Manse at 628 Crumlin Road, Belfast, and the (amalgamated)
Church premises of the former Crumlin Road Presbytertan Church at Tennant Street, Belfast, along with
the associated fixtures. fittings, plant and equipment . The insurance values of each, as at last renewal
date, are shown below
Church Premises & Halls - Shankill Road
Conway Street Halls
Manse - Crumlin Road
Church Premises & Halls - Crumlin Road
5,388,182
483,638
406,057
3 892 000
Total
10,169,877 (31/10122)
Page 14

West Kirk Presbyterian Church
Notes to the Financial Statements
for the year ended 3 1 December 2022
11. Investments
The congregation has the following investments
(Amounts are shown at market valuation)
2022
2021
General Envestment Fund - Rebecca Trust
General Investment Fund - Crumlin Road
Property
other Investrnents
{63 shares)
(198 shares)
770
2420
839
(@ 31112122)
3190
839
12
FUND BALANCES
Fund
Balance Receipts Payments Surplus/ Transfers
at start
(Deficit)
Balance
at end
Unrestrirted funds
General fund
47,075 286.463
178,646
107.817
(24,054)
130,838
47,075 286,463 178,646
107.817 (24,054)
130,838
Restrlcted funds
Balances due to Organisatlons
Property Fund
Appeals Funding
Women's Worker Fundinq
Grace & Hope Funding
Intern for Schools Funding
Mums/Dads Groups Funding
Insurance Payment Recelve(i
8,397
3,488
960
4,736
5,472
17,655
12,095
-1,984
(16,695)
(7,359)
6,413
16,695
7.359
2.076
2.076
7,508
14,688
2,022
9.147
11,655
1,639
7,508
11,655
3,033
2,022
15.528
29,986
36￿61
-s￿75
24.054
32.707
Endowment funds
TOTAL
62,603 316,449 215,507
100,942
163,545
Page15