an
WestKir
l.ovkii,g upwuids li Iwgid., UT IU C)L,Iwi.'.
West Kirk Presbyterian
A congregation of the Presbyterian Church in Ireland
Trustees. Financial Statements
for the year ended 31 December 2024
Registered with the Charity Commission for Northern Ireland
Charity Commission NI Registration No: 104287

West Kirk Presbyterian Church
Contents
Page
Contents
Statement of Financial Activities
Statement of Assets and Liabilities
Notes to the Financial Statements

WestKir
West Kirk Congregation of the Presbyterian Church in Ireland
Statement of Financial Activity
for the Year Ended 31 December 2024
(Receipts and Payments Account)
Note Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Receipts
Donations and Legacies
Charitable activities
Other trading activities
Investment income
Other IGr3nt/Organisationsl
98,374
19,389
14,720
117,763
14,720
744
1,705
5,388
136,967
3,016
776
1,793
5,177
744
1,677
330
28
5,058
101,125
39,195
140,320
147,729
Sale of Investments
Sale of Fixed Assets
Proceeds of Amalgamation
2,553
Total Recelpts
101.125
39,195
140,320
150,282
Payments
Raising Funds
Charitable Activities
Other
299
140,413
299
220,402
299
177,044
79,989
140,712
79,989
220,701
177,343
Total Payments
140,712
79,989
220,701
177,343
Net Receipts / Payments
(39,587)
(40,794)
(80,381)
{27,061)
Transfers between Funds
14
(37,958)
37,958
Net Movement in Funds
(77,5451
(2,8361
(80,3811
127,061)
Funds brought forward
14
92,891
43,593
136.484
163,545
Funds carried forward
14
15,346
40,757
56,103
136,484
Page I

WestKir
West Ki rk Congregation of the Presbyterian Church in Ireland
Statement of Assets and Llabilities
As at 31 December 2024
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Funds Reconciliatlon
8ank & Cash at Start of Year
Net Movement in Funds
92,891
{77,545)
43,593
(2,8361
136,484
80,381
163,545
-£27,061
Bank & Cash at End of Year
15,346
40.757
56,103
136,484
Bank & Cash Balances
Bank Current Accounts
Balances held by Organisations
Cash in Hand
50,783
5,320
129,565
6,193
726
56,103
136,484
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 12 & 13
on Page 16 of the accounts.
Liabllltles
There were no liabilities requiring disclosure at 31st. December, 2024.
For the Year ended 31st.December 2024, 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 Stewart
Trustee & Clerk of Session
Mr David Kane
Trustee
2nd. March , 2025 .
2nd. March , 2025 .
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.

WestKir
West Kirk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts
for the Year Ended 31 December 2024
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 (FRS1021 (effective 1st.
January 2019 } and the Charities SORP {FRS102), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS102).
As the total income of the congregation is 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 liabilitie5 are initially recognised at historical cost or transaction value unless Otherwise
Stated in the relevant accounting policy notes.
Preparntion of the accounts on a going concern basls
West Kirk Presbyterian Church has prepared the accounts on a 8oin8 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 la) income from endowments which is to be expended only on the
restricted purposes intended by the donor and (bl 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 firture .
DONATIONS and LEGACIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Recorded Giving {FWO)
Loose collections
Donations & Gifts
Gift Aid Received
Legacies & Bequests
70,368
6,295
5,863
14,922
926
5,552
5,467
8,370
75,920
11,762
14,233
14,922
926
77,681
10,594
7,416
15,805
25,471
98,374
19,389
117.763
136.967
Page 3

WestKir
West Ki rk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts (cont'd.)
for the Year Ended 31 December 2024
CHARITABLE AcfiviTIES
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Income from charitable activities
Hospitality / Care & Concern
Fundraising events
Women's Worker (Grants)
Youth Worker (Grants)
100
733
100
733
2,300
716
12,OCX)
1,887
12,000
1,887
14,720
14,720
3,016
OTHER TRADING ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Letting of Premises/Use of Halls
744
744
776
744
744
776
INVESTMENT INCOME
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
1,612
65
1,612
94
1,717
76
29
1,677
29
1,706
1,793
OTHER INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Funding for Intern for Schools
Miscellaneous Income
Other income (Organisations)
Loan from CMF
330
1,800
3,258
2,130
3,258
1,832
3,345
330
5,058
5,388
5,177
Proceeds of Amalgamation
2,553
Page 4

WestKir
West Ki rk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts (cont'd.)
for the Year Ended 31 December 2024
(Costs of) RAISING FUNDS
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
FWO Envelopes
299
299
299
299
299
299
CHARITABLE ACTIVITIES {Payments)
Unrestrirted Restrirted Endowrnent
Funds
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery Fees
Ministry & Support Staff Costs
Congregationa5 Running Expenses
Donations to Missions & Charities
Governance Costs
18,472
798
95,322
19,470
4,200
2,151
18,472
798
120,652
59,825
18,504
2,151
16,911
624
91,873
53,599
10,97S
3,062
25,330
40,355
14,304
140,413
79,989
220,402
177,044
OTHER EXPENDITURE
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Loan Repayments
10
Employment Costs .
EMPLOYEES
Total
2024
Total
2023
Wage5 and salaries
Social security
Pension
23,779
937
614
25,330
Number of employees .
There were two staff employed at the church in 2024 (2023 - Nil)
Staff salaries are in line with the salary scales maintained by the Presbyterian Church in Ireland {PCII.
No employee received remuneration of more than £60,000 during the year {2023 . Nill.
Page 5

WestKir
West Ki rk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts (cont'd.)
for the Year Ended 31 December 2024
li
KEY MANAGEMENT PERSONNEL
Key management personnel are those persons having authority and responsibility for planning, directing
and controlling the activities of the church. These positions comprise of the Minister, Associate Minister,
Clerk of Session, Treasurer and Secretary. Ministerial positions are remunerated through PCI.
All other Trustee positions are voluntary.
12
FIXED ASSET5
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 Presbyterian 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
5,911,083
530,574
445,464
4,269,703
Total
11.156.824131110124)
13
INVESTMENTS
The congregation has the following investments '.
(Amounts are Shown at market valuation)
2024
2023
General Investment Fund- Rebecca Trust
General Investment Fund - Crumlin Road
Property
Other Investments
(63 shares)
(198 shares)
879
2,764
839
2,639
(@ 31112/24}
3.643
3,478
Page 6

WestKir
West Ki rk Congregation of the Presbyterian Church in Ireland
Notes to the Accounts (cont'd.)
for the Year Ended 31 December 2024
14
FUND BALANCES
Balance Recelpts Payments Surplus/
at start
(Deficit)
Transfers
Balance
at end
2024
Unrestrlcted funds
General fund
92,891
101,125
140,712
(39,5871 137,9581
15,346
92,891
101,125
140,712
-39,587
-37,958
15,346
Restricted funds
Balances due to Organisations
Care & Concern Fund
Rebecca Trust Fund (for PWI
Property Fund
ROC Account {Toilet Grant)
Appeals Funding
Grace & Hope Funding
Donation to Grace & Hope
Outreach Workers Funding
Emergency Relief Grant
Frances Stewart Trainin8 Fund
Mums/Dads Groups Funding
6,193
3,258
733
4,130
733
{872}
5,321
21
100
21
30,409
(30,3091
30,309
12,5521
6,751
2,552
1,549
17,847
8,300
5.816
3,450
25,330
1,800
16,7511
12,031
13,4501
111,4431
14,314
26,345
3,450
16,763
13,887
1,800
5,320
1,749
2,022
1,749
2,022
43,593
39.195
79.989
(40,7941
37.958
40,757
Endowment funds
TOTAL
136,484
140,320
220,701
{80.381)
56,103
20Z3
Unrèstrlrted fund5
General fund
130,838 126,244
136,472
110,2281 {27,719)
92,891
130,838
126,244
136,472
(10,228) 127,7191
92,891
Restrlrted funds
Balances due to Organisations
Care & Concern Fund
Property Fund
ROC Account (Toilet Grant}
Appeals Funding
Grace & Hope Funding
Outreach Workers Funding
Frances Stewart Training Fund
Mums/Dads Groups Funding
6,414
3,345
716
2.300
2,552
1,085
12,291
3,566
716
23,695
12211
6,193
(21,395)
2,552
(6,3241
6,806
21,395
2,552
7,409
5,485
6,324
7,508
16,763
14,314
16.763
1,749
2,022
1,749
1,749
2,022
32,707
24.038
40,871
116.833)
27,719
43,593
Endowment funds
TOTAL
163,545
150,282
177,343
(27.061)
136,484
Page 7