Ballyhenry Presbyterian Church
Financial Statements
for the year ended 31 December 2023
Charity Nos: XN47798
NI Charity Commission Reglstration No: 104315

Ballyhenry Presbyterlan Church
Contents
Page
Contents
Trustees, Annual Report
Independent Examlner's report
9-10
Statement of Congregatlonal Commlttee
li
Statement of Flnanclal Activltles
12
Balance sheet
13
Notes to the flnanclal statements
4-19
The followlng pages do not form part of the Flnanclal Statements
Detalled Statement of Flnanclal Actlvltles
19-22
Page 1

Ballyhenry Prebyterian Church
Trustees Annual Report
for the year ended 31 December 2023
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2023 including a Balance Sheet as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Ballyhenry congregation of the Presbyterian Church in Ireland
Ballyhenry Road, Newtownabbey, BT36 SLU
Registered Charity in Northern Ireland (NIC1043 15)
CHARITY TRUSTEES
The Charity Trustees who served during the year and who were trustees at the date of this report
were
Mr Robert Doole
Mr Richard Cecil Ferguson
Mr Malcolrn Desmond Frew
Mr Martin Graham
Mr William Robert John Hutton
Mr Albert Vlrtor Jones
Mr David John Leeman
Rev Niall Samuel Robert Lockhart
Mr Morris Lutton
Mr Geoffrey Samuel Mcsparron
Mr Gerald Martln Plnk
PIUNCIPAL OFFICE BEARERS
Mlnister
Clerk of Sesslon
Treasurer
Rev Nlall Lockhart
Mr Wllllam Hutton
Mr Ivan Reid
INDEPENDENT EXAMINER
FPM Accountants, Unlt I, Central Park, 10 Mallusk Rd, Newtownabbey BT36 4FS
BANKERS
Danske Bank, Abbey Centre, 31A Longwood Road, Newtownabbey, BT37 9UH
SOLICITORS
Magennis & Crelghtan Solicitors, 572 Shore Road, Newtownabbey, 8T37 OSL
STRUCTURE AND MANAGEMENT
The Kirk 5esslon
The charlty trustees of the congregatlon are the meTnbers of Its Kirk Session. Under the
congregation's governlng document, The Code, the book of the constltutlon and government of the
Presbyterlan Church in Ireland, the Klrk Session seeks to watch over and promote the spiritual
interest of the congregation and of persons not connected wlth any congregatlon who are wlthln Its
bounds. It ensures pastoral care is in place in the congregation and seeks to further the contrlbutlon
of the Church to Christlan witness and service In the local community. The Kirk Session has delegated
to Its Congregatlonal Committee the temporal affairs of the congregation Includlng administerlng all
funds and property belonging to the congregation. A new Congregational Commlttee was elected In
June 2023. Members of the Kirk Sesslon are ex-offlclo members of the Congregatlonal Committee.
The Kirk Session conslsts of the ordained mlnlster and the ruling elder5 of the congregatlon. All
members are entitled to prop05e, speak and exercise equal votes at meetings, except that the
Moderator, the ministers In attive duty in the congregation, has no deliberative but only a casting
vote.
Page 2

Ballyhenry Prebyterian Church
Trustees Annual Report
for the year ended 31 December 2023
Stated meetings of the Kirk session are held on the second Tuesday of the month.
To be chosen for the office of the eldership in the congregation a person must be 3 vating member
and a regular attendant on its ord inances. The selection of those proposed to be called to the
offi'ce can be either by the congregation or by the Kirk Session. Members are elected if they obtain
two-thirds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of
congregation is the responsibility of a Presbytery which superintends generally the spiritual and
temporal affairs of the congregations assigned to it by the General A55embly of the Presbyterian
Church in Ireland. Ballyhenry Church has been assigned to the North Belfast Presbytery of the
Presbyterian Church in Ireland. The membership of the Presbytery con515t5 mainly of the active
minister5 of congregations assigned to it by the General Assembly, minsters who have retired from
active duty and an elder appointed by the Kirk Session of each congregation.
The General Assembly
The General Assembly Is the supreme court of the Church, representing in one body the whole
Church and acting as its supreme legislatSve, admlnSstration and JudSclal authorityi in deallng with
all matters brought before It. The General Assembly 15 normally constituted durlng the flrst week Sn
June for worship and to conduct Its business. At the end of buslne55 It Is dlssolved. The membership
of the General Assembly consists malnly of the active mlnlsters of each congregatlon, retlred mln5ters
and a representative elder appoSnted by the Kirk Session of each congregatlon.
DESCRIPTION AND PURPOSE
Ballyhenry Presbyterian Church Is a congregatlon of the Presbyterian Church In Ireland. The
Presbyterlan Church In Ireland, as a Reformed Church within the wlder body of Christ 15 grounded
In the Scrlptures, and exlsts to love and honour God through falth In HIS Son and by the power of His
Spirit, and to enable her member5 to play thelr part In fulfilling God's mlsslon to our world.
The congregatlon's misslon purposes are described In Its mlssion statement,, 8allyhenry, seeking to
9mw as a learnlng church, a carlng church, a humble church and an outward looklng church.
As a congregation of the Presbyterlan Church In Ireland, we believe that the Blble is the supreme
authority over all we do, and that the Westmlnster Confession of Falth, along with the Larger and
Shorter Catechlsms set out what we understand the Blble teaches on key matters of Christian faith
and practlce.
ACTIVITIES AND OBJECTIVES
The congregatlon meets each Sunday for public worship. The Sacrarnent of the Lord's Supper is
obseNed on a number of occasions throughout the year. The congregation has 5 'Fellowship
Groups, {wlth around 60 people) where members meet to study the Bible and pray. We have
range of organisations dlrectly under the control of our Kirk Sesslon, Including..
Art APp￿CIatIOn Soclety
Bible Class
Bowllng Fellowship
Discover Klds Club
Junior ChristSan Endeavour
Ladies, Fellowshlp
Mums and Toddlers
Page 3

Ballyhenry Prebyterian Church
Trustees Annual Report
for the year ended 31 December 2023
Praise Group
Presbyterian Women'5 Group
Senior Members, Group
Sewing Group
Sunday School
Young Fellowship
Youth Club
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
Public worship takes place each Sunday at 11am.
During the year we had 3 baptisms and 3 weddings. Numerous funerals took place in the church
throughout the year.
At 31 December 2023 there were 185 communlcants and 216 families connected with the
congregatlons.
The average weekly attendance at momlng worship is 160 (In person) wlth an addltlonal 20 regularly
joining on Zoom.
Pastoral care
Pastoral care Is an important aspect of the Ilfe of the congregatlon. Our Mlnlster, and our Pastoral
Assistant, seek to regularly make contact wlth those who are slck or elderly.
Mission and outreach
At a local level the congregatlon seeks to engage In outreach wlthln our communlty through running
an annual evangellsm course. In December we leafletted our entlre parlsh area (2800 homes) and
held a guest Carol Servlces drawlng a range of attendees from across our local communlty.
The congregation supports the Unlted Appeal for Mission whlch Is a central fund of the Presbyterlan
Church In Ireland. Thls fund enables congregatlons to support the wlder mlsslon of the denomlnation
and to do mlssion and outreach on denominational basis beyond what the congregation could do on Its
own. The United Appeal Fund provldes financial support for mission personnel at home and overseas,
asslsts congregations wlth the deployment of locally based staff, enables church plantlngi provldes
grant support for the upkeep of church premlses, as515t wlth the running costs of Unlon Theologlcal
College, the Church's trainlng college for mlnlstry students, and financially support5 congregation in
the area5 of worshipi dlscipleshlp, global mission, outreach, leadership and pastoral care.
Presbytery
The congregation was represented at the regular meetlngs of Presbytery by our minlster and one of
the elders. Thls provides an important Ilnk between the congregations and the wider structures of the
church.
General Assembly
The minister and one of our elders are nomlnated to attend the meeting of the General Assembly of
the Presbyterlan Church in Ireland held In Assembly Buildings, Belfast, in June.
Property
During the year works were carried out to the Manse, including the installation of a new gas heatlng
system, to replace an ageing old fired System. Ongoing maintenance work was also carried out within
Pag8 4

Ballyhenry Prebyterian Church
Trustees Annual Report
for the year ended 31 December 2023
the church.
Organisations
These figures offer an overview of organisations that were meeting, as of December 2023.
Sunday School: Weekly activity during morning worship for primary and pre-primary age children.
(Average attendance.. 25)
Bible Class.. Weekly meeting for teenagers, studying the Bible. (Average attendance.. 7)
Youth Fellowship.. Sunday night group for teenagers studying the Bible together (Average
ttendance.. I l)
Discover Kid5 Club,. Weekly group for children of primary school age, Attivltles include Bible
activities, games and crafts. (Average attendance.. 40>
Mums and Toddlers Group {'Little Lambs,).. Weekly group for parent5 and toddlers from within the
local community. (Average attendance.. 45)
Art Appreclatlon Group.. Monthly activity provldlng soclal and learning activity for adults. (Average
attendance.. 14)
Presbyterlan Women's Group.. Bi-monthly gatherlng for women, v4ith speakers of mission and
social interest. (Average attendance: 25)
Senior Members, Group.. Bl-monthly gathering for senlor cltlzens, wlth talks, fellowshlp and muslcal
entertainment. (Average attendance: 20)
Ladies, Fellow5hlp'. Weekly Ladles, B5ble Study. (Average attendance.. 51
Bowllng Fellowship.. Recreatlonal and fellowshlp group for adult5. {Average attendance: 12)
Junior Chrlstian Endeavour.. Weekly group for children and young people. Activities include singing,
Bible stories and games. (Average attendance: 20)
Youth Club.. Saturday nlght community based programme with recreatlon I crafts and short
Bible-based talk. (Average attendance,, 40)
We also Guldes whlch meet in our halls (average attendance 201. Thls group follow5 a programme
of leamlng, recreatlon and soclal development caterlng for glrls from pre-prlmary to older teen5
A number of Individuals also serve as volunteers and Newtownabbey Street Pastors
Volunteers
The Trustees are most appreciative of all the work carried out by our many volunteers throughout
the year, In all aspects of the church's Ilfe and witness.
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the publlc benefit requirement by provldlng beneflt to Its
members and the general public by making known the Chrfstian Gospel of the Lord Jesus Chrlst
through the advancement of rellglon.
The dlrett benefits whlch flow from the purposes of the Church InclLJde the gaining of an
understanding Sn Christlan belief5 as set out In the Bible and in the Church'5 subordinate standards
(the Westminster Confesslon of Faith and the Shorter and Larger Catechisms) leadlng to splrltual
and moral development and opportunitSes for response to Blble teaching. In turn, th15 framework
leads to practical expressSon5 of Chri5tlan bellefs and standards In the local cornmunity such as
through the care of those In need (including the sick, disabled and bereaved).
Generally the above benefits are delivered locally by congregation5 and thelr meTnbers, or are
facllltated through presbyterles or are organised and delivered centrally. Loc31 dellvery Is facllltated
by central resources in almost all cases. Public acce55 15 made known through the use of
noticeboard5, printed material, press advertisement, websites, and soclal medla or In other ways.
The benefits are demonstrated through regular evaluation of the services and Snformal and ad-hoc
feedback from members, their families, and members of the publlc.
Page 5

Ballyhenry Prebyterian Church
Trustees Annual Report
for the year ended 31 December 2023
PUBLtC BENEFIT STATEMeNT ctd...
The purpose does not lead to harm. The only private benefit flowing from our purpose is related to
Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as
result of their holdi ng office or employment. However, this is incidental and necessary in order to
further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose
are member5, their families, other individuals that the Presbyterian Church in Ireland is in direct and
indirect contact with, the community in which pastoral services are provided and other communitie5
throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our
engagement with and support for both Christian and other secular organisations, charities and
Individual members of the public.
The Kirk Session has had regard to the Charlty Commissions publlc beneflt requirement statutory
guldance.
FINANCIAL REVIEW
The congregation's main source of income is members, contribution5 through the monthly Freewill
Offering. There were 160 contributing households during the year [number in previous year, 2022.,
155] donating a total of £203.2k. In 2022 dlrert glvlng was £202.4k.
The total Income includlng above for 2023 Is £227.8k compared to £221.7k In 2022. The increase
overall of £6. 1 k can be attrlbuted to the followlng:
1. £0.8k Increase In dlrect givlng.
2. £1.7k decrease in donations and legacles.
3. £1.9k decrease In activltles that generate Income-Fundralsing for Cambodla trlp In 2022
4. £8.9k Increase In other income 50urce5.
Urban Mlssion Trust gave us a Community Engagement
Grant for Integrated College Glengormley to be spent In 2024. The Education Authority gave a large
grant to one of our youth organlsations as well. We also recelved grant fundlng from AntrSm and
Newtownabbey Councll for a 'Coronatlon Lunch.. An insurance claim due has been provlded for In this
income.
Total expendlture Increased from £220k (2022) to £237k (2023).
This Increase of £ 17k was accounted for by the following:
1. £7k increase In Mlnlstry & Support Staff - salary increases and summer asslstant.
2. £4k Increased Llfe & Work. 2023 saw a full year of actlvltles both youth and adult events.
3. £2k increase In Assessments & Governance
4. £14k Inc￿aSe in Property & Equlpment- 2023 was a difflcult year wlth a 330h increase In energy
costs plus more malntenance and repairs. Some of the repair costs are offset by an insurance clalm
due (see above)
5. £IOk decrease Grants to Mlssions & Charities
2022 had always been exceptlon because of the
Cambodia trip and the Ukraine appeal. There were no slmllar event5 in 2023.
Balance Sheet -The cash held decreased from £164k (31.12.2022) to £153k (31.12.2023). It should
e noted that £24k of the cash 5s held by the organlsatlons so is not avallable for use wlthln the maln
church accounts.
"Creditors Amou nts falllng due after one year"_ £15k 15 Still owed to Crescent Loan Fund.
The orlginal 5-year loan v4as £50k to pay for the heating upgrade.
"Creditors.. amounts falling due within one year" £24k a major part of this Is £16k Still owed to the
heating contractor.
"Fixed A55ets"
down in 2023 by £6k. There was £27k of capital expenditure In 2023 while
Pa98 6

Ballyhenry Prebyterian Church
Trustees Annual Report
for the year ended 31 December 2023
deP￿CIatIng of the church assets was £33k.
RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS
The Trustees are responsible for preparing the Annual Report and the financial statements in
accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The Trustees are required to prepare financlal statements for each financial year whlch give a true
and fair view of the state of affairs of the congregatlons and the financial attivities for that year. In
preparing the financial statements the Trustees are required to:
select suitable accounting policies and then apply them conslstently
make judgements and estimates that are reasonable and prudent
prepare the financial statement5 on the going concem basis unle55 It 15 inappropriate to
presume that the Funds will continue in operation.
The Trustees are ￿spOnSible for keeping adequate accounting records that are sufficient to show
and explain the funds transactions and disclose with reasonable accuracy at any time the financial
POSltion of the congregations and enable them to ensure that the financial statements comply with
the Statement of Recommended Practice "Accountlng and Reportlng by Charitles (l January 2019)".
They are also responsible for safeguardSng the assets of the congregatlon and hence for taklng
reasonable steps for the preventlon and detectlon of fraud and other Irregularltles.
GOING CONCERN
The actlvlties of the congregatlon are dependent on ongolng contrlbutlons from Its members. The
Trustee5 are of the oplnlon that the congregatlon has sufflclent resources at the date of approval
of these financlal statements to meet commitments which wlll arlse In the year from the date of
slgnlng thls report and subject to the contlnulng support from members to fund on an ongolng basls
the congregation's curfftnt actlvitles and other financlal commitments.
RESERVES POLICY
The Trustees have consldered the level of unrestrlcted reserves that it Is approprlate to hold taklng
account of cUr￿nt and ongolng commStments. It IS the policy of the Trustees to hold at least 2
month's norrnal expenditure. At the year-end unrestricted reserves were £76k whlch represents
hlgher level of reserves. The Trustee5, however, conslder It prudent to hold reserves at thSs level
as the fundlng of its present actlvlties 15 dependent of the ongoing flnanclal support of members.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and systems and procedures
implemented to manage identlfled risks. The principal risks are In relatlon to the likellhood of
reputational damage and financlal risks assoclated with the expectatlon of ongolng financial support
from members. The trustees have also noted the uncertalntles that continue to be evldent as a
result of the legacy of the Covid-pandemic. An addltional identlffied risk is in relation to ensuring
compllance with statutory requlrements In all relevant areas. These risks are mitigated by the
Trustees, and the Congregatlonal Committee {and their attendant Sub-committees), regularly
monitorlng the various actlvltles of the congregation at stated rneetings and by encouraglng
members In their regular giving. The Trustees have ensured that appropriate regular meetlngs
continue during the pandemic to closely monitor the church's overall financial position.
Pogc 7

Ballyhenry Prebyterlan Church
Trustees Annual Report
for the year ended 31 December 2023
APPROVAL
Approved by the Klrk Session at a meeting on 28th January 2024, and signed on its behalf by
Nlall Lockhart (Minister)
Trustee
Date:
William Hutto
Trustee
Date..
(Clerk of Session)
Paye O

Ballyhenry Presbyterian Church
Independent Examiner's Report To The Congregational Committee
of Ballyhenry Presbyterian Church Congregation
Year Ended 31 December 2023
We report on the accounts of the charity for the year ended 31 December 2023 which are set out on
page5 11 to 18.
RESPECTIVE RESPONSIBILITIES OF TRUSTEE5 AND EXAMINER
The trustee5 are responsible for the preparation of the accounts. The charity's trustees consider that an
audit is not required for this year under section 6511) of the Charities Act (Northern Ireland) 2008 and
that an independent examination is needed.
Having satisfied ourselves that the charity is not Subject to audit under charity law, and is eligible for
independent examination, it is our responsibility to:
{il examine the accounts under section 65 of the Charities Act,.
follow the procedures laid down in the general Directions given by the Charity Commission for
{ii) Northern Ireland under section 65(9)(b) of the Charities Act;
{iii) to state whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
Our examination was carried out in accordance with the general Directions given by the Charity
Commission. An examination Includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
Items or disclosures In the accounts, and seeking explanations from you as trustees concerning any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit
and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the
report is limited to those matters Set out in the statement below.
We have examined your charity accounts as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission
for Northern Ireland under section 6519)Ibl of the Charities Act. The examination included a review of the
accounting records kept by the charity and a comparison of the accounts presents with those record5. It
a150 included a consideration of any unusual items or disclosures in the accounts, and seeking
explanations from you as charity trustee5 concerning any such matters.
Page 9

Ballyhenry Presbyterian Church
Independent Examiner's Report To The Congregatlonal Committee
of Ballyhenry Presbyterian Church Congregation
Year Ended 31 December 23
Our role is to State whether any material matters have come to our attention giving us cause to believe:
That accounting records were not kept in accordance with section 63 of the Charities Act
(Northern Ireland) 2008,.
That the account5 do not accord with those accounting records;
That the accounts do not comply with the accounting requirement5 of section 68 of the
Charities Act (Northern Ireland) 2008 and with the method5 and principles of the Charities
Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Flnanclal Reporting Standard applicable in the UK and Republlc of
Ireland,.
That there Is further information needed for a proper understandin8 of the accounts to be
reached.
INDEPENDENT EXAMINER'S STATEMENT
We can confirm that we are qualified to undertake the examination because we are a registered member
of Chartered Accountants Ireland, which is one of the listed bodies.
We have completed our examination and have no concerns In respect of the matters111 to {4) Ilsted
above and, In connection with following the Directions of the Charity Commisslon for Northern Ireland,
we have found no matters that require drawing to your attention,
Lowry Grant, FCCA
FPM Accountants Ltd
Independent Examiners
Unit I, Buildin8 10
Central Park
Mallusk Road
Newtownabbey
Co. Antrim
BT36 4FS
Date: If.z -L&Lfr
Pago 10

Ballyhenry Presbyterian Church
Statement of Trustees. Responsibilities
for the FinancAal Statements
The purpose of this statement is to distinguish the Trustees, responsibilities for the
accounts from those of the independent examiners as stated in their report.
The Code permits the Trustees to prepare accounts for each financial year which give
a true and fa i r view of the congregation's financial activities during the year and of its
financial position at the end of the year.
In preparing the financial statements the Trustees should follow best
practice and..
select suitable accounting policies and apply them consistently;
make Judgements and estimates that are reasonable and prudent.
follow the recommendations of the accountlng professlonal wlth regard to the
form and content of the financial statements, or to disclose and explain any
departures therefrom,. and
prepare fina nclal statements on the going concern basis, unless it Is
inappropriate to assume that the congregation wlll be able to continue to
meet its obligations.
The Trustees are responsible for keeplng proper accountlng records of all the
congregational transactlons which disclose wlth reasona ble accuracy the flnancial
position of the congregatlon and which enable them to ensure that the financlal
statements comply with the disclosure regulations.
They are also responsible for safeguarding the congregational assets, and hence for
taking reasonable steps for the prevention and detection of fraud, error and other
irregularitles.
liam
(Trustee)
utton
IS
Date
ai
Mr Martin Gra
(Trustee)
am
Date
Page11

Ballyhenry Presbyterian Church
Statement of Financial Activities
(Incorporating the Income and Expenditure Account)
for the year ended 31 December 2023
2023
Total
2022
Total
Unrestrlcted Restrlcted
Income from:
Regular Direct Glvlng
Donations and Legacies
Activities that Generate Income
Investment Income
Other Income Source5
113,687
loo
1,170
412
89,564
196
7,007
203,251
296
8,177
420
202,364
2.037
10.119
454
Total Income
121,707
106,049
227,756
221,710
Expenditure on:
Charltable Activities:
Central Church Assessments
Mlnlstry and Support Staff
Llfe and Work
Governance
Property and Equipment
Grants to Mlsslons and Charltles
20,030
72,435
15,003
5,273
22,656
20,030
72,685
22,360
6,123
68.978
19,866
65,437
18,528
4.546
54,781
250
7,357
850
46.322
Total Expendlture
135,397
101,640
237,037
220.314
Net (Expendlture) I Income for the Year
(13,690)
4.409
(9,281)
1,396
Transfers
io-ii
(8)
Net {Expendlturel / Income before
other recognlsed galns or loss¢s
(13,6981
4,417
(9,281)
1.396
Net mov¢ment In Fund•
(13.698)
4,417
19,281)
1,396
Reconciliatlon of Funds
Fund Balances 8rought Forward
io-ii
89,616
881,281
970,897
969,501
Fund Balances Carried Forward
io-ii
885 698
961 616
970 897
All Income derlves from contlnulng actlvltles, therefore no statement of recognSsed galns or
losses is given.
The notes on pages 14 to 18 form an integral part of these financial statements.
P8g8 12

Ballyhenry Prebyterian Church
Balance Sheet
as at 31 December 2023
Notes
2023
2022
Flxed assets
Tangible Fixed Assets
806,108
812,233
Current assets
Debtors
Cash at bank & In hand
40,896
153 293
194,189
37,913
163 663
201,576
Credltors: amounts falllng due wlthln one year
(23,681)
(17,912)
Net Current Assets
170,508
183,664
Credltors: amounts falllng
due after more than one year
(15,000)
{25,000)
N•t Assets
961 616
970 897
Fund•
Unrestrlcted Funds
Restrlcted Funds
io
li
75,918
885,698
89,616
881,281
961 616
970 897
For the year ended 31 December 2023 the charity was entltled to exemptlon from audit under
sectlon 65 of the Charlties Act (Northern Ireland) 2008.
Trustee5' responslbllltles..
The members have not requlred the charlty to obtaln an audlt of Its accounts for
the year In questlon In accordance wlth section 65; and
The trustees acknowledge thelr responsibilities for complylng wlth the requlrements
of the Act with respect to accountlng records and the preparation of accounts.
These financlal statements were approved bv the Klrk Sesslon on
and are slgned on their behalf by:
Mr William Hutton
Trustee
Mr Martin Graham
Trustee
Is
Date
The notes on pages 14 to 18 form an Integral part of these financial statements.
Page 13

Ballyhenry Prebyterian Church
Notes to the Financial Statements
for the year ended 31 December 2023
l. Accountlng Policies
Basls of Preparation
The principal accounting policles adopted, judgements and key sources of estimation uncertainty
in the preparation of the financial 5tatement5 are as follows:
a) Ba51s of Preparation
The financial statements have been prepared in accordance with Accounting and Reporting by
Charitie5.' Statement Of Fiecommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the U K and Fiepublic of Ereland
(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 1021.
Ballyhenry Presbyterian Church meets the definition of a publlc benefit entity under FRS 102.
Assets and liabilities ère initially recognised at historical cost or transaction value unless Otherwise
stated In the relevant accounting policy notes,
b) Preparatlon of the accounts on J going concern basls
Ballyhenry Pre5byterlan Church ha5 prepared the accounts on a golng concern basls. The
balance sheet Is strong wlth strong contlnued support by the members.
c) Income
Income Is recognlsed when the charlty has entitlement to the funds, condltlons attached to the
Item(s) of income have been met, it Is probable that the Income will be received and the amount
can be measured reliably. Income from governmenl and other grants, whether'capltal, grants or
'revenue' grants, Is recognised when the charity has entltlement to the funds, any performance
condition5 attached to the grants have been met, it is probable that the Income wlll be recelved
and the amount can be measured reliably and 15 not deferred.
d) Donated servlceg and facilltles
In accordance wlth the Charltles SORP IFRS 102), the general volunteer tlme of the Charlty's
volunteers Is not ￿CognISed financially In the Statement of Flnanclal Actlvltles but thelr valuable
contrlbutlon is acknowledged in the Trustees, Report.
e) Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity; th15 15 normally upon notlflcatlon of the interest paid or payable by the Bank.
f) Fund Accounting
Unrestrlcted funds are available for use at the dlscretlan of the Congregational Commlttee
in furtherance of the objectives of the charity.
Deslgnated funds comprise unrestricted funds that have been set aside by the Congregatlonal
Commlttee for partlcular purposes.
General funds may be transferred to deslgnated funds where the cong￿gational Committee
wish to use these funds for a speciflc purpose. Such fund5 may be transferred back to general
funds once the crlteria for the designation have been met or are no longer applicable.
Restricted funds are subjected to restrictions on their expendlture Imposed by the donor or
through the terms of the appeal.
Pag• 11

Ballyhenry Prebyterlan Church
Notes to the Financial Statements
for the year ended 31 December 2023
l. Accountlng Pollcles ctd...
g) Expendlture and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a
third party, it is probable that settlement will be required and the amount of the obligation can be
measured reliably.
Expenditure 15 classified under the following activity headings:
Expenditure on charitable activities includes the costs of central church assessments, ministry
and support staff, core team and organisations expenditure, church running costs and
administration, donations and other support services to further the purposes of the charity and
their associaled support Costs.
The church is not registered for VAT purposes, therefore irrecoverable VAT is charged to the
Statement of Financial Activities, or capitalised as part of the cost of the related asset, where
appropriate.
h) Allocation of support costs
Support costs are those functions that assist the work of the charlty but do not directly undertake
charltable actlvities. Support costs Include back offlce costs, flnance, human resources, payroll and
governance c05t5 whlch support the charity's actlvlties. These costs have been allocated against
the expendlture on charitable actlvltles.
l) Operatlng leases
The church has no operatlng lease5.
j) Tanglble fixed assets and depreciation
Depreciation is provlded at rates calculated to wrlte off the c05t less re51dual value of
each a55et over its expected useful Ilfe, as follows..
Flxtures & Flttlngs
From IO% to 25010 Stralght Llne
Manse
2% Stralght Llne
Church Slte - Land
No charge
Church Slte - Bulldlng
20/0 Stralght Llne
8allyhenry Presbyterian Church have a pollcy of no depreciation In the year of purchase,
meanlng that depreclatlon starts In the first full year after purchase.
k) Cash at bank and In hand
Cash at bank and cash In hand Indudes cash and short term hlghly Ilquld Investments with a short
maturity of three months or less from the date of acquisition or opening of the deposlt or slmllar
account.
l) Taxatlon
The church Is a regIste￿d charity and the charltable tax exemptlons are therefore belng
clalmed to the extent that Income andlor galns are appllcable and applled to charotable purposes
only. These exemptions wlll remaln In place as long as income and expenditure is applied to
charitable purposes only.
m) Critical accounting estlmates and judgements
In the application of the Charity's accountlng pollcles, the Trustees are requlred to make Judgements,
estlmates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual result5 may differ from these
Pagg 15

Ballyhenry Presbyterian Church
Notes to the Financial Statements
for the year ended 31 December 2023
l. Accountlng Policies ctd...
m) Critical accountlng estimates and Judgements ctd...
estimates.
The estimates and underlying assumptions are revlewed on an ongoing basis. Revisions to
accountlng estimates are recognised in the perlod in which the estimate is revised where the
revision affects only that period. or in the period of the revision and future periods where the
revision afferts both current and future perlods.
2. FIXED ASSETS
Church Flxtures &
Slte
Flttlnqs
Manse
Total
COST
As at l January 2023
Addltlon5
267,769 476,728 268,252
27,301
1,012,749
27,301
Disposa15
A$ at 31 December 2023
267,769 476,728 295,553
1,040,050
DEPRECIATION
As at l January 2023
Charge for the year
Depreclatlon on Dlsposals
AJ at 31 December 2023
69,628
5,355
14,275
1,535
116,613
26,537
200,516
33,427
74.983
15,810 143,150
233,943
NET BOOK VALue
As at 31 December 2023
192,786 460,918 152,404
806,108
Ag at l January 2023
198,141
462,453
151,639
812,233
3. DEBTORS
2023
2022
Glft Ald Recoverable
other Debtors
Insurance pre paid
Insurance claim due
Rates pre paid
Music Copyrlght pre pald
32,431
1.250
3.185
2,774
210
32,702
896
3,150
199
966
P8g8 16

Ballyhenry Presbyterian Church
Notes to the Financial Statements
for the year ended 31 December 2023
4. CASH AT BANK AND IN HAND
2023
2022
Danske Bank
First Trust
Santander
Cash In Hand
152,062
851
161,864
906
371
522
163 663
380
153 293
5. CREDITORS: amount falling due within one year
2023
2022
Royal British Legion
Gas,Water & Electricity
Grant for Web Design
Printed Material
Other Creditors
Heating Contractor
Church Magazines
352
1,494
999
3,314
2,341
16,000
180
455
108
16,000
342
17
6. CREDITORS: Jmount falling due after more
than one year
2023
2022
Crescent Loan Fund (PCI}
7. EMPLOYEES
Employment Costs
2023
2022
Wages and Salarles
Social Securlty Costs
Pension contrfbutions
59,180
4,999
52,815
4,883
Nurnber of Employees
The average number of employees, Includino the minlster of the congregation, durlng the year
was..
2023
2022
There were no employees in receipt of employee benefits in excess of £60,000.
8. PENSION COSTS
The minister of the congregatlon Is a member of the Presbyterlan Church In Ireland Penslon Scheme
(20091. This is a scheme operated by the Presbyterlan Church in Ireland, a separate registered
charity. The conqregatlon pays an assessment to the Presbyterian Church In Ireland equivalent to
the employer's penslon contribution for the Scheme and based on the stipend paid to the minister.
The Presbyterian Church in Ireland Penslon Scheme 120091 is a funded Scheme of the deflned
benefit type, provldlng defined beneffts based on career average revalued salary. The Scheme has
assets held in a separately administered fund managed by a board of trustees. The Presbyterlan
Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme Is sufficlently
funded to meet current and future obllgation5. A fomial schedule of contributlons was drawn up
Paqe17

Ballyhenry Presbyterian Church
Notes to the Financial Statements
for the year ended 31 December 2023
8. PENSION COSTS ctd...
on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015
contributions of 240/0 of pensionable salaries to cover the accrual of benefits for future service,
expenses, the cost of insu ring death in service benefits and funding the scheme deflcit.
The contributions made by the congregation during the year were:
2023
2022
Contributions
8,829
8,409
The congregation operates a defined pension contribution policy for its employees. The scheme
and its assets are held by an independent scheme manager. The pension charge represents the
contributions due from the congregation during the year..
2023
2022
Contdbutions
9. RELATED PARTY TRANSACTIONS
One of the Trustees, the minister of the congregation received remuneratlon of £37,288 and
expenses of £7,463 for acting in that capacity. Pension contributions of £8,829 were pald by the
congregation In respert of the mlnSster to the Presbyterlan Church In I￿land Pension Scheme
(20091. None of the other trustee5 recelved any remuneratlon, no trustees claimed expenses
durfng the year In connectlon wlth thelr duties.
Durlng the year the congregation contrlbuted the followlng amounts to Funds of the General
Assembly of the Presbvterlan Church In Ireland a separate charfty.
£20,030 for COng￿gatIonal asses5ment5 Includlng PCI Pension Scheme (20091
£9,481 towards the Unlted Appeal
£1,738 toward the World Development Appeal
£543 towards Presbyterian Chlldren's Soc.
£2,185 towards the Moderators Appeal
£1,595 towards PW Fund
£3,000 towards Global Misslon (PCI)
The congregatlon contrlbuted £685 towards Presbytery Assessments durlng the year.
There were no other related party transaction5.
10. UNRESTRIcfED FUNDS - MOVEMENTS IN THE YEAR
Balance at Incoming Amounts
111123
Funds
Expended Transfers
Balance at
31112/23
General Fund
89,616 121,707 (135,397)
(8)
75,918
11. RESTRICTED FUNDS - MOVEMENTS IN THE YEAR
Balance at Incoming Amounts
1/1123
Funds
Expended Transfers
Balance at
31112123
Property Fund
Mission Fund
Orqanisatlons
834,444
19,540
45,442 (46,984)
51,876 144,282)
1,731
834,633
27,134
Total Restrlcted Funds
881,281 106,049 (101,640)
885.698
Page18

The following pages do not form part of the statutory financial statements
which are the subject of the independent examlner's report on pages 9 and 10.
P8g8 19

Ballyhenry Presbyterian Church
Detailed Statement of Financial Activities
for the year ended 31 December 2023
INCOMING RESOURCES
Unrestricted
Nol
Restricted
Property Mlsglon Organisations Total
Regular Dlrect Givlng
Recorded Giving
Glft Aid Received on Recorded Glv5ng
Loose Collertions
Gift Days/Special CollectlonslDonatlons
Glft Ald Recelved on Occa51onal Gifts
Total Regular Dlrect Glvlng
94,880
17.303
1.383
35,754 24,771
6,839
5,342
155,405
29.484
1,383
13,670
13,670
121
113 687
170
170
42 593 46 801
203 251
Donatlons and Lega¢les
Glfts
Total Donatlons and Legacles
loo
loo
75
75
75
75
46
46
296
296
Actlvitles that Generate Income
Income from Church Events
Organi5ations Membershlp Fee5
Sale/Rent of Book5 1 CD'S l DVD'S etc,
Weddlngs, funerals, etc
Total Actlvltles that Generate Income
210
210
5,101
1,906
960
5,101
1,906
960
Investment Income
Bank and Buildlng Society Interest
Total Investment Income
412
412
420
420
other Income Sources
Grants Received
Insurance clalms recoverable
Miscellaneous Income
Total Oth¢r Income Sources
6.008
5,000
1.500
12,508
2,774
330
2,774
330
TOTAL INCOMING RESOURCES
121,707
45.442 51,876
8,731 227,756
RESOURCES EXPENDED
Unrestrlrted
Nol
Restrlctad
Property Mission Organisatlong Total
Central Church Assessments
Central Min15try Fund
PCI Pension Scheme
Wldows of Ministers Fund
Incldental Fund
Prolonged Disablllty Fund
Ministerlal Development Fund
Slck Supply Fund
Church House Rekjairs Fund
students Bursary Fund
Total Central Church Assessments
3,562
8,829
728
2,913
728
324
32
1,619
3,562
8,829
728
2,913
728
324
32
1,619
Page 20

Ballyhenry Presbyterlan Church
Detalled Statement of Flnanclal Activities
for the year ended 31 December 2023
RESOURCES EXPENDED ctd...
Unrestricted
Nol
Restricted
Property Mlssion Organisations
Total
Ministry and Support Staff
Minlster
Minister's Stipend
Minister's Expenses
Minister's NHI & Apprentlceshlp levy
Total Mlnlster
37,288
7,463
37,288
7,463
49.750
49,750
Other Mlnlstry and Support staff
Other Minlstry and Support Staff
Pulpit Supplies and Guest Speakers
Total Other Mlnlstry and Support staff
21,892
793
22,685
21,892
250
250
22,935
Totsl Mlnlstry and Support staff
250
Life and Work
Worshlp and Fellowshlp
Worshlp Resources & Copyrlght Llcenses
Soclal events
Church Envelopes
Other
Total Worshlp and Fellowshlp
1,061
1,061
448
464
448
464
470
1,995
2,387
4,382
Disclpleshlp and Mlnlstry
Chrlstlan Educatlon and Trainlng
Church Magazlnes and Literature
Other
Total Dlsclpleshlp and Mlnlstry
585
72
30
687
585
72
30
687
Mlsslon and Outreach
Children's and Youth Minlstrles
Local Misslon and Outreach
Publiclty & web slte
Church Events
Other
Total Mlsslon and Outr•ach
1,573
6,907
1,046
2,745
50
12,321
4,887
6,460
6,990
1,046
2,745
50
17,291
83
83
4,887
Total Life and Work
83
Governance
Kirk Sesslon/Commlttee tralnlng etc
Independent Examiner/Audit Fees
Other Professional Fee5
Adverts, Printing, Stationery & Postage
Other Sundry Expenses
Bank Interest and Charge5
Loan Interest
Presbytery Fee5
Total Governance
50
780
420
2,848
25
465
so
780
420
2,848
25
971
344
685
318
344
18
170
685
662
18
170
Page 21

Ballyhenry Presbyterian Church
Detailed Statement of Financial Activities
for the year ended 31 December 2023
RESOURCES EXPENDED ctd...
Unrestrirted
Nol
Restricted
Property Mission Organisations Total
Property and Equlpment
Utilities
Electricityi 011, Gas - Church and Halls
Rates and Ground Rent - Church & Halls
Water Rates- Church and Halls
Telephone & Internet - Church and Halls
Rates and Ground Rent - Manse
Telephone & Internet - Manse
Total Utilltles
15,935
40
716
401
869
503
18,464
15,935
40
716
401
869
503
18,464
Repalrg and maint•nance
Repairs etc- Church and Halls
Repair5 etc - Manse
Total Repairs and Malntenance
405
12,373
520
12,893
12,778
520
13,298
405
Insurances
Insurance
Total Insurances
3,787
3,787
Depreciatlon
Depreciation Church and Ha115
Depreciation - Manse
Depreciation - Equipment
Total Depreclation
1,535
5,356
1,535
5,356
33,429
33,429
Total Property and Equlpment
Grants to Misslong and Charltles
United Appeal
Total Unlted Appeal
9,481
9,481
other PCI Schemes
Board of Overseas Misslon Global Mission (PCI)
Presbyterian Childrens Society
World Development Appeal
Moderators, Appeals
Presbyterian Women
Total Other PCI Schemes
3,000
543
1,738
2,185
3,000
543
1,738
2,185
7,466
1,595
9,061
other Missions and Charltles
Bible Translation & Distri b'n Agencies
Tear Fund
Earl Haig/RUC/UDR
other Agencles
Grants to Individuals
Total Other Missions & Charities
7,400
7,182
352
8.500
7,400
7,182
352
9,385
885
200
1,085
27,234
28,319
Total Grants to Misslons and Charities
TOTAL RESOURCES EXPENDED
135,397
46,984 44.282
10,374
237,037
Page 22