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West Kirk Presbyterian
A congregation of the Presbyterian Church in Ireland
Trustees. Financial Statements
for the year ended 31 December 2023
Reglstered with the Charity Commission for Northern Ireland
Charity Commission NI Registration No: 104287

WestKir
West Kirk Congregation of the Presbyterian Church in Ireland
Statement of Financial Artivity
(Receipts and Payments Account)
for the Year Ended 31 December 2023
Note Unrestrlcted
Fund5
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Receipts
Donations and Legacies
Charitable activities
Other trading activities
Investment income
Other {Grant/Organisationsl
121,973
14,994
3,016
106
24
136,967
3,016
776
1,793
5,177
112,293
2,149
340
300
23,754
670
1,769
1,832
3,345
126,244
21,485
147,729
138,836
sale of Investments
Sale of Fixed Assets
Proceeds of Amalgamation
2,553
2,553
177,613
Total Receipts
126,244
24,038
150,282
316,449
Payments
Raising Funds
Charitable Activities
Investment Costs
Other
299
136,173
299
177,044
435
166,819
40,871
136,472
40,871
177,343
167,254
Purchase of Investments
Purchase of Fixed Assets
Loan Repayments
48.253
Total Payment5
136,472
40,871
177.343
215,507
Net Receipts / Payments
110,228)
116,833)
(27,061)
100,942
Transfers between Funds
(27,7191
27,719
Net Movernent in Funds
(37,947)
10,886
(27,0611
100,942
Funds brought forward
130,838
32,707
163,545
62,603
Funds carried forward
12
92,891
43.593
136,484
163.545
Page I

WestKir
West Kirk Congregation of the Presbyterian Church in Ireland
Statement of Assets and Liabilities
As at 31 December 2023
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Funds Reconclllatlon
Bank & Cash at Start of Year
Net Movement in Funds
130,838
-37947
32,707
10,886
163,545
27,061
62,303
100,942
Bank & Cash at End of Year
92,891
43,593
136,484
163,245
Bank & Cash Balances
Bank Current Accounts
Balances held by Organisations
Cash in Hand
129,565
6,193
726
157,131
6,414
136,484
163,545
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 it% 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
onPage6.
Liabilities
There were no liabilities requiring disclosure at 31st. December, 2023.
For the Year ended 31st.December 2023, the charity was entitled to exemption from audit under Section 65
of the Charities Act (Northern Ireland) 2008.
Trustees. Res
onsibilities
- The members have not required the charity to obtain an audit of its 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 the accounting records and the preparation of accounts.
The financial statements were approved by the Trustees of West Kirk and signed on their behalf by .
Mr George Ste
Trustee & Clerk of Session
Mr David Kane
Trustee
20th. February, 2024.
20th. February, 2024 .
Page 2

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.

tKir
West Kirk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basis of Preparation of Financial Statements
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 Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) (effective 1st.
January 2019) and the Charities SORP IFRS102), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS1021.
As the total income of the congregation 15 less than £250,000, the congregation have elected, in accordance
with the provisions in the Charities (Accounts and Reports) Regulations (Northern Ireland> 2015, to prepare
its accounts on a Receipts and Payments basis
West Kirk Presbyterian Church meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless othenvise
stated in the relevant accounting policy notes.
Preparation of the accounts on a going concern basls
West Kirk Presbyterian Church has prepared the accounts on a going concern basis. The balance sheet
remains strong, with strong continued support by the members.
Fund Accounting
Endowment funds are funds, the capital of which must be retained either permanently 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 (al income from endowments which Is to be expended only on the
restricted purposes intended by the donor and (b) revenue donations or grants for a specific
congregational activity intended by the donor . Where these funds have unspent balances, interest
on their pooled investment 15 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 .
DONATIONS and LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total ,
2022
Recorded Giving IFWOI
Loose collections
Donations & Gifts
Gift Aid Received
Legacies & Bequests
69,001
6,983
4,713
15,805
25,471
8,680
3,611
2,703
77,681
10,594
7,416
15,805
25,471
76,602
8,367
14,062
12,336
926
121.973
14.994
136.967
112,293
Page 3

West Kirk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts (cont'd.)
for the Year Ended 31 December 2023
CHARITABLE AcfiviTIES
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Hospitality / Care & Concern
Fundraising events (United Appeal)
Membership fees
Grants (Women's Worker Funding)
2,300
716
2,300
716
960
509
680
3.016
3,016
2.149
OTHER TRADING AcfiviTIES
Unrestrlcted Restrlcted Endowment
Funds
Funds
Fund5
Total
2023
Total
2022
Letting of Premises/Use of Halls
Trading Income
670
106
776
340
670
106
776
340
INVESTMENT INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents frorn investment property
Other investment income
1,717
52
1,717
76
229
71
24
1,769
24
1,793
300
Page 4

We￿tKir
West Ki rk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts (cont'd.)
for the Year Ended 31 December 2023
OTHER INCOME
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Funding for Intern for Schools
Miscellaneous Income
Other income (Organisations)
Loan from CMF
11,655
1,832
1,832
3,345
3,345
2,962
9,137
1.832
3,345
5.177
23.754
Proceeds of Amalgamation
2,553
2.553
177.613
(Costs ofj RAISING FUNDS
Unrestrlcted Restricted Endowment
Funds
Fund5
Funds
Total
2023
Total
2022
FWO Envelopes
Fundraising Events
299
299
435
299
299
435
CHARITABLE ACTIVITIES (Payments)
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery Fees
Ministry & Support Staff Costs
Congregational Running Expenses
Donations to Missions & Charities
Governance Costs
16,911
624
16,911
624
91,873
53,599
10,975
3,062
16,474
733
84,599
44,104
18,215
2,694
91,873
20,853
2,973
2,939
32,746
8,002
123
136,173
40,871
177.044
166,819
Page S

WestKir
West Kirk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts (cont'd.)
for the Year Ended 31 December 2023
OTHER EXPENDITURE
Unrestrlrted Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Purchase of Fixed Assets
Loan Repayments
48,253
48,253
10
FIXED ASSErs
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 (amalgamatedl Church
premises of the former Crurnlin Road Presbyterian Church atTennant Streel, 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
5,722,249
513,624
431,233
4,133,304
Total
10,800,410
(31110123)
li
INVESTMENTS
The congregation has the following investments .
(Amounts are shown at market valuation)
2023
2022
General Investrnent Fund - Rebecca Trust
General Investment Fund - Crumlin Road
Propertv
Other Investments
{ 63 shares)
(198 shares)
839
2,639
770
2,420
{@ 31112123)
3.478
3,190
Page 6

WestKir
West Kirk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts (cont'd.)
for the Year Ended 31 December 2023
12
FUND BALANCES
Fund
Balance Receipts Payments Surplus/ Transfers
at Start
(Deficit)
Balance
at end
Unrestrirted funds
General fund
130,838 126,244
136,472
(10,2281 127,719)
92,891
130838
126244
136472
-10228
-27719
92891
Restricted funds
Balances due to Organisations
Care & Concern Fund
Property Fund
Appeals Funding
Grace and Hope Funding
Outreach Worker Funding
Frances Stewart Training Fund
ROC Account (Toilet Grant)
Mum5/Dads Groups Funding
Insurance Payment Received
6,414
3,345
716
2,300
1,085
12,291
3,566
716
23,695
7,409
5,485
(221)
6,193
1?.1,3951
16,324)
6,806
21,395
6,324
7,508
16,763
14,314
16,763
1.749
2,552
2,022
1,749
2,552
1,749
2,552
2,022
32.707
24,038
40,871
-16833
27,719
43.593
Endowment funds
TOTAL
163,545 150.282
177.343
-27061
136,484