Ballyhenry Presbyterfan Church
Flnanclal Statements
for the y•ar ended 31 D•cember 2024
Charlty Nos: XN47798
NI Charity Commlsslon Registratlon No: 104315

Baltyh•nry Prnsbyt•rfan Church
Pa9•
Cortents
Truste85' Annual Report
Independent ExamlneV$ report
statament of Hnandal Pthltles
io
Balanca sheet
li
Ststement of Trustees, Repsonslbllltles
12
Note$ to the flnanclal statements
13-18
The followlng pages do not ft•m part orthe Flnandal Statements
Detallad Stst•ment ol Flnanclal Actlvlti
19-22
Pao8 1

Ballyhenry Prebytsrian Church
Trustees Annual Report
for the year ended 31 December Z024
The Trustees present their Annual Report and Ananclal Statements for the yeèr ended 31
December 2024 Includlng a Balance Sheet as at that date.
REFEREt4CE AND ADMXNXSYRATIVE DETAILS
6allyhenry congregation of the Presbyterlan Church In I￿rand
Ballyhenry Road, Newtownabbeyi BT36 SLU
Reqlstered Charfty In Northem Ireland {NIC104315)
CHARITY TRUSTEES
The Charlty Trustees who seThed durlng the year and who were trustses at the date of thls ￿pOrt
were
Mr Rlchard Cecll Feryuson
Mr Malcolrn Desmond Frew
Mr Martln Graham
Mr Wllllam RDbert John Hutton
Mr Albert Vlctor Jone5
Mr Davld John Leeman
Rev Nlall Sarnuel Robert Lockhart
Mr Morrls Lutton
Mr Geoffrey Samuel Mcsparrnn
Mr Gernld Martln Plnk
PRINCIPAL OFFICE BEARERS
Mlnlster
Clerk of Se551on
Treasurer
Rev Nlall Lockhart
Mr Wllllam Hutton
Mr Ivan Reld
INDEPENDENf EXAMINER
AAB Group Accountants Ltd, Unlt I, Central Park, 10 Mallusk Rd, Newtownabbey BT36 4FS
BANKERS
Danske Bank, Abbey Centre, 31A Longwood Road, Newtownabbey, BT37 9UH
SOLIcfTOR5
Magennls & Crelghton Sollcltors, 572 Shore Road, Newtownabbey, BT37 05L
STRUCTURE AND MANAGEMENT
The Klrk Sesslon
The charlty trustees of the congregatlon are the members of Its Klrk Sesslon. Under the
congregatlon's governlng document, The Code, the book of the con5tltutlon and government of
the Presbyterlan Church In Ireland, the Kirk Session seeks to watch over and promote the Spiritual
Interest of the congregatlon and of per50ns 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
of the Church to Chrfstlan wltne5s and servlce In the local communlty, The Klrk Sesslon has
delegated to Its Congregatlonal Comrnlttee the temporal affalr5 of the congregatlon Includlng
administertng all funds and property belonglng to the congregatlon. Members of the Klrk Sesslon
are ex-offldo member5 of the Congregatlonal Commlttee.
The Klrk Session conslsts af the ordalned mlnlster and the rullng elder5 of the congregatlon.
members are entltled to propose, Speak and exercise equal votes at meetlngs, except that the
Moderator, the mlni5ter5 in actlve duty in the congregation, has no dellberatlve but only a castlng
vote. One elder retlred from the dutles of the eldershlp and from being a trustee In 2024.
Page 2

Ballyhenry Prebyterian Church
Trustees Annual Report
for the year ended 31 December 2024
Stated meetlng5 of the Klrk se551on are held on the Second Tuesday of the month.
To be chosen for the offlce of the eldershlp In the congregatlon a person must be a votlng member
and a regular attendant on Its ordinances. The selection of those proposed to be called to the
Offl￿ can be either by the congregatlon or by the Klrk Se55ion. Members are ele¢ted If they obtaln
two-thlrds of those who vote.
Presbytery
Under the Presbytsrfan Church In Ireland fonn of governance the corporate overslght of a
congregatlon Is the responslblllty of a Presbytery whlch superlntends generally the splrltual and
tempornl affalrs of the congregatlons asslgned to It by the General Assembly of the Presbyterlan
Church In Ireland. Ballyhenry Church has been asslgned to the North Belfast Presbytery of the
Presbyterfan thurch In Ireland. The membershlp of the Presbytery consists malnly of the artlve
mlnisters of congregatlons assigned to It by the General Assemblyi mlnsters who have retlred from
actlve duty and an elder appolnted by the ￿rk Sesslon of each congregatlon.
The General Assambly
The General Assembly Is the supreme court of the Church. representlng In one body the whole
Church and actlng as Its supreme leglslatlve, admlnlstratlon and Judlclal auehority. In deallng wlth
all matters brought before It. The General A55embly1s normally constituted durtng the flrst week In
June for worshlp and to conduct Its buslne55. At the end of buslness It Is dlssolved. The
membershlp of the General Assembly consists mainly of the actlve mlnlsters of each congregatlon,
retired mlnsters and a representative elder appolnted by the Klrk Ses51on of each congregatlon.
DESCIUPTION AND PURPOSE
Ballyhenry Presbyterlan Church Is a congregatlon of the Presbyterlan Church In Ireland. The
Presbyterlan Church In Ireland, as a Refornied Church wlthln the wlder body of Chrlst Is grounded
In the Scrlptures, and exlsts to love and honour God through falth In His Son and by the power of
HIS Splrft, and to enable her members to play thelr part In fulfllllng God's misslon to our wodd.
The congregatlon's mlsslon purposes are descrlbed In Its mlsslon statement: Ballyhenry, seeklng to
row as a learnln9 church, a earlng church. a humble church and an outward looklng chureh.
As a congregatlon of the Presbyteman Church In Ireland, we belleve that the 81ble Is the Supreme
authorlty over all we do, and that the Westmlnster Confesslon of Falth, along wlth the Larger and
Shorter Catechlsms set out what we understand the Blble teaches on key matter5 of Chrlstlan
fvith and prattlce.
ACTIVITIES AND OBJECTIVES
The congregatlon meets each Sunday for publlc worshlp. The Sacrarnent of the Lord's Supper Is
observed on a number of occaslons throughout the year. The congre9atlon has 5 'Fellowship
Groups, (wlth around 60 people) where members meet to study the Blble and pray. We have
range of organlsations dlrectly under the control of our Klrk Sesslon, including:
Art Appreclatlon Society
Blble Cla55
Bowling Fellowshlp
Dlscover Klds Club
Junlor Chr15tlan Endeavour
Ladies. Fellowshlp
Mum5 and Toddlers
Po98 3

Ballyhènry Prebyterlan Church
Trustees Annual Report
for the year ended 31 D•cember 2024
Pralse Group
Presbyterfan Women's Group
Senior Members, Group
Sewing Group
Sunday School
Young Fellowshlp
Youth aub
ACHIEVEMENTS AND PERFORMANCE
Worshlp and prayer
Publlc worshlp takes place each Sunday at 11am. Durfng the year we had no baptlsms and no weddlngs.
Numerous funerals took place In the church throughout the year. At 31 December 2024 there were 183
communlcants and 221 famllles connected wlth the congregatlons.
The average weekly attendance at mornlng wor5hlp Is 190 (In person) wlth an addltlonal 15
regularly Jolnlng on Zoom.
Pastor•l c•r•
Pastoral care Is an lrnportant aspect of the Ilfe ol the congregation. Our Minlster, and our Pastoral
As51stant, seek to regularfy make contart with those who are slck or elderly. In 2024 we held
our ftrst ' Blg Church Weekend" with 90 people In attendance.
Ml•$lon and outreach
At a local level the congregatlon seeks to engage In outreach wlthln our communlty through
runnlng an annual evangellsm course. In December we leafletted our entlre parlsh area (2800
homes) and held a guest Carol Servlces draw5ng a range of attendees from across our local
communlty.
The congregatlon supports the Unlted Appeal for Mlsslon whlch Is a central fund of the Presbyterlan
Church In Ireland. Thls fund enables congregatlons to SUPPOrt the wlder mlsslon of the denomlnatlon
and to do mlsslon and outreach on denomlnatlonal basls beyond what the congregatlon could do on
Its own. The United Appeal Fund provldes financlal support for m1551on personnel at home and
overseas, asslsts congregatlons wlth the deployment of locally based staff, enables church plantlngt
provldes grant support for the upkeep of church premlses, asslst wlth the runnlng costs of Unlon
Theological College, the Church's trnlnlng college for mlnlstry students, and flnanclally supports
congregatlon Inthe areas of worshlp, dlsclpleshlpi global mlsslon, outreach, leadershlp and pastoral
care.
Presbytery
The congregatlon was represented at the regular meetlngs of Presbytery by our mlnlster and one of
the elders. Thls provldes an lrnportant Ilnk btheen the congregatlons and the wlder structures of the
church.
General Assembly
The minister and one of our eléer5 are nominated to attend the meeting of the General Assembly of
the Presbyterian Church in [￿land held in Assembly Buildlng5, Belfast, in June.
Property
Durlng the year works were carrled out to the Manse, Includlng the Installatlon of a new gas he)tlng
Page 4

Ballyhenry Prebyterlan Church
Trustees Annual Report
for the year ended 31 December 2024
system, to rgplace an agelng old fired system. Ongoing maintenance worl( was 81so carrled out wlthln
the church.
Organlsation$
These figures offer an overvlew of organisations that were meetlng, as of De￿rnber 2024.
Sunday School: Wqekly activity durlng mornin9 worship for prlrnary and pre-prlrnary age chlldren.
(Average attendance.. 25)
Blble Class.. Weekly meetlng for teenagers, studylng the Blble. (Average attendan￿,. 7)
Youth Fellowshlp.. Sunday nlght 9roup for teenagers studylng the 8lble together (Average
attendan￿.. 11)
Discover Klds Club., Weekly gmup for chlldren of prlmary school age, Actlvltles include Blble
cuvltlesi games and crafts. (Average attendaft￿.. 40}
Mum5 and Toddlers Group ('Llttle iAmb5').' Weekly group for parents and toddlers from wlthln the
local communlty. (Average attendance: 45)
Art and Generdl Interest Group.. Monthly actlvlty provldlng soclal and learnlng actlvlty for adults.
(Average attendance.. 20)
Presbyterlan Women's Group., Bl-monthly gatherfng for women, with speakers of mlsslon and
50clal Interest. (Average attendance: 25)
Senlor Members, Group., Bl-monthly gatherSng fijr senlor cltlzens, wlth talks, fellowshlp and muslcal
entertalnment. (Average attendance: 20)
Ladles, Fellowshlp: Weekly Ladles. Bible Study. (Average attendan￿.. 5)
Bowllng Fellowship.. Recreatlonal and fellowshlp group frfyr adults. (Average attendance: 12)
Junlor Christlan Endeavour: Weekly group for chlldren and young people. Attivltles Include slnglng,
Blble storle5 and games. (Average attendan￿. 20)
-meet the Nelghbours Communlty Cafe: Frlday rnornlng drop In. (Average attendance.. 35)
Youth Club.. Soturday nlght cornmunlty based programme wlth recreatlon / crafts and short
Blble-based talk. (Average attendance: 40)
We also Guldes whlch meet In our halls (average attendance 20). This group follows a programme
of learnlng, recreatlon and soclal development caterfng for glrls from pre-prlmary to older teens
A number of Indlvlduals also Serve as volunteers and Newtownabbey Street Pastors
Volunteers
The Trustees are m05t appreclat5ve of all the work carrled out by our many volunteers throughout
the year, In all aspects of the church'5 Ilfe and wltness.
PUBLIC 8ENEFZT STATEMENT
The Presbyterlan Church In Ireland meets the publlc benefit requlrement by provldlng beneflt to Its
members and the gener41 publlc by making known the Chrlstlan Gospel of the Lord Jesus Chrfst
through the advancement Df rellglon.
The dlrett beneflts whlch flow from the purposes of the Church Include the galnlng of an
under5tandlng In Chrt5dan bellefs as Set out In the Blble and In the Church's 5ubordlnate standards
(the Westminster Confe5slon of Falth and the Shorter and Larger Catechlsmsl leadlng to splrttual
and moral development and opportunltles for response to 8lble teachlng. In tum, this framework
leads to prattical expre5slons of Chrlstian bellef5 and Standards in the local communlty Such as
through the care of those In need (includlng the slck, dlsabled and bereaved).
Generally the above beneflt5 are dellvered locally by congregations and thelr member5, or are
facllltated through presbyterfes or are organi5ed and dellvered centrally. Local delivery 15 facllltated
by central resources In almost all cases. Publlc access Is made known through the use of
nOt1￿bOardS, prlnted materfial, pres5 advert15ement, websltes, and social media or in other ways.
The beneftts are demonstrated through regular evaluation of the servlce5 and Informal and ad-hoc
feedback from members, their famllles, and members of the publlc.

Ballyhenry Prebyterlan Church
Trustees Annual Report
for the year énded 31 December 2024
PUBLIC BENEPIT STATEMENT ctd...
The purpose does not lead to harm. The Dnly prfvate benefit flowing frtsm our purpose is related to
Mlnisters, Misslonarles, Deaconesses, Irish Mlsslon workers and Lay Agents who receive beneflts as
result of thelr holding office or employment. However, this is incidental and necessary In order to
fvrther our charltable purpose. There are no other private benefits. The beneflclarfes of thls purpose
are members, thelr families, other Individuals that the Presbyterian Church In Ireland Is In dlrert and
Indirect contact wlth, the communlty In whlch pastoral servlce5 are provided and other communltles
throughout Northern Ireland, the Republic of Ireland, and worldwlde whlch beneflt from our
engagement wlth and 5UPPOrt for both Chrlstlan and other secular organlsotlons, charltle5 ènd
Indlvldual members of the publlc.
The Sesslon has hèd regard to the Chaiity Commlsslons publlc beneflt requlrqment statutory
guldance.
PINANCIAL RtWXEW
The congregatlon's maln source of Income Is mernbers, cantrfbutlons through the monthly Freewill
Offerlng. There were 161 contrlbutlng households durlng the year (number In prev5ous year, 2023:
160) donatlng a total of £228k. In 2023 dlrect glvlng was £203.2k.
The total Income Includlng above for 2024 Is £253.4k cornpared to £227.8k In 2023. The Increase
overall of E25.6k can be attrfbuted to the followlng:
1. £24.8k Increase In dlrect glvlng.
2. £2. Ik Increase In donatlons and legacles.
3. £0.6k Increase In actlvltles that generate Income
4. £1.9k decrease In other Income sources.
As In previous years Urban M55slon Trust gave us a
Comrnunlty Engagement Grant for Intergrated College Glengormley to be spent In 2025, The
Educatlon Authorlty gave two grants to two youth organlsatlons and Antrfm and Newtownabbery
Coundl grants for Frlday drop In cade and Meet the Nelghbours. In 2023 accounts we had an
Insurance dalm which accounts for the drop In other Incomes
Totsl expendlture decreased from £237k [2023) to £231.5k {2024).
Thls derease of £5.5k wa5 accounted for by the followlng:
1. £1.5k Increase In Mlnlstry & Support staff - salary Increases
2. £0.6k decrease Llfe & Work.
3. £0.2k dee￿ase In Assessments & Governance
4. £8.5k decrease In Property & Equlpment- 2024 was a better year for energy costs. In 2023 we
also pald for stomi damage (Insurénce recoverable)
due (see above)
5. £2.3k Increase Grants to Mlsslons & Chèrltles
Balance Sheet-The cash held decreased from £153k (31.12.2023) to £145k131.12.2024). It
should be noted that £23k of the cash is held by the organlsatlons so Is not avallable for use
wlthln the maln church accounts.
°Credltors.' amounts falllng due wSthln one yearf- £24k a major part of thls Is £16k stlll owed to the
heatlng contrattor. E5k Is stlll owed to the Crescent Loan Fund, The orlglnal 5-year loan was £50k
to pay for the heating upgrade the £5k will be pald off In 2025.
"Flxed Asset5° _ up £14k In 2024. There was £45k of capltal expenditure In 2024 (new kitchen)
whlle depreclatlng of the church assets was £31k.
Page 6

Ballyhenry Prebyterian Church
Trustees Annual Report
for the year ended 31 December 2024
RESPONSIBILITIES IN RESPEcf OF THE FINANCIAL STATEMENTS
The Trnstees are responslble for preparlng the Annual Report and the flnancial statements In
accordance wlth applicable law and United Kingdom Generally Accepted Accounting Pr4Lt5ce.
The Trustees are requlred to prepare fSnanclal statements for each financial year whlch give a true
and falr vlew of the state of affalrs of the congregatlons and the flnanclal actlvltles for that year.
In preparlng the flnanclal statements the Trustees are requlred to:
select sultable accountlng pollcles and then apply them conslstently
make Judgements and estlmate5 that are reasonable and prudent
prepare the flnanclal statements on the golng concem basls unless It 15 Inapproprlate to
presume that the Funds wlll contlnue In operatS0n.
The Trustees are re5ponslble for keeplng adequate accountlng records that are sufflclent to show
and explaln the funds transactlons and dlsclose wlth ￿asOnable accuracy at any time the flnandal
posltlon of the congregations and enable them to ensure that the flnancial statements comply wlth
the Statement of Recommended PrdCtlce"Accountlng and Reportlng by Charltles (l January 2015)..
They are also responslble for safegLtardlng the assets of the cOng￿gatIOn and hence for taklng
reasonable steps for the preventlon and detectlon of fraud and other Irregularltles.
GOING CONCERN
The artlvltle5 of the congregatlon are dependent on ongolng contrfbutlons from Its member5. The
Trustees are of the oplnlon that the congregètSon has sufflclent resources at ihe date of approval
of these flnanclal statements to meet commltments whlch wlll adse 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 congregatlon's current actlvltle5 and other flnandal eommltments.
RESERVES POLICY
The Trustees have consldered the level of unrestrftted reserves that It Is appmprlate to hold
taklng account of current and ongolng commltments. It is the pollty of the Trustees to hold at
least 2 month's nomial expendlture. At the year-end unrestrfcted reserves were É78k whlch
represents a hlgher level of reserves. The Trustees, however, conslder It prudent to hold reserves
at th15 level as the fundlng of Its present actlvltle5 Is dependent of the ongolng flnanclal support
of rnembers.
RISK REVIEW
A revlew of rnajor risks has been undertaken by the Trustees and systems and procedures
Implemented to manage Identlfled rfsks. The prfnclpal rlsks are In relatlon to the Ilkellhood of
reputattonal damage and flnanclal r15ks assoclated wlth the expectatlon of ongolng financlal support
from members. The trustees have also noted the uncertalnties that contlnue to be evldent as
result of the legacy of the Covld-pandemlc. An additional identlfled rlsk Is In relatlon to ensuring
compllance wlth statutory requlrements In all relevant areas. These rlsks are mltlgated by the
Trustees, and the Congregatlonal Commlttee (and thelr attendant 5ub-¢ommlttees), regularly
monltorlng the varfous actlvitles of the congregatlon at stated meetlngs and by encouraglng
members In thelr regular glvlng. The Trustees have also consldered It expedlent to ask the
Congregatlonal Commlttee to contlnue to meet on a monthly basls (in term tlmel. The reason for
this Is to provlde an ongoing level of monitorfng regardlng the church's flnancial commltments
and reserves.
The trustees have a150 Set In place a mechanlsm whereby key flnanclal office bezrer5 meet on
a quarterly basls to revlew the congregatlon's flnance5' reportlng back to the Trustees and
congregation as is approprfate.
Pap7

Ballyhenry Pmbyterlan Church
Trustoes Annual Report
for the year ended 31 December 2024
APPROVAL
Approved by the lark Sesslon at a meetlng on ...
and signed on Its behalf by
Martln Graham ITrustee)
Trustee
Date: t?
Wllllam Hutton (
Trustee
Date..
lerk of Sesslon)

Oall¥tr*nry Presbyterfan Cburch
IDdEpendent Examlne¢5 ReportToThi Congregatlonal CgThmittee
of Ballyh•nry P￿ts¥1¢￿*M Church Con¥r•Bat5on
Yaar End*d 31 Oerember 2024
l rtportto the TN£teu' my e¥amlnaUon of th& nnandal statsnents of Biltyh•nry Presbylprlan Churth for th* year•nded 31
Dttomb•r 2024.
Awnilbllill•• •nd tr•￿￿ of r•port
A• the Tn&te%s of the you I￿ responslble for the prepirllwon ¢1 ih*lln4ndil 5taternents In accoréance
th tho requlr•ments of th2 CharlU•s Att 2011 lthe 2011 Aetl.
I r*port kn rispECt tsf my examirtat1on of the chatttb•s'$ finan¢W siat4ments c•rled out undqr SIC￿￿n 145 oltho 2011 Att. In
tarrylno out rnv •X4mlnatl¢n I have fallow•d 411 the appllcable Dtrettions glven by thè Charfty Commlssloll und*r 8•alan 145151{bl
of tha 2011 4•Kt.
Ind•p•nd•nt •x•mln•WA Jtat•m•nt
nce th• tharftvs yr05¥ Income exceaded OSO,000 y#w•x•mlMr must t• • ffV4mb•r ala body115tod In ￿1100 65 oltha 2000 ALt.
l Egnnrm that i Im quaiinod to und•ruk¢ th• •x•rniDèYon l Im ts member of Chirt•r•é Accoununts Irel￿d, whkh l¥ ont
ol the Ilthd bodlE5.
I Thtrvq complited my Wffllna￿¢￿. I tanflrrn that no hav•com• to my 4tt4n¢ion In tannectytsn wlth th•
glvlng m• Au5e tD >¢llew Ih•r In ony mat•rf•l reSp￿t..
l •cc•unUng recor65 wqr* not k•pt1Th rn6pect vf the chorltlu •5 rnqulrnd by 130 oPth• 2011 A&,, or
2 the fl￿￿￿11 yt•i•m•ntt nryt lcccrd wlth thL55• ¥qCDnts.' or
3 thE flnanda¢ thtements dp not rumply wlth the appllrabie ￿qUIr*￿en￿ concernlng the fvrm and contEnt OF accpjuhts
i•t out tn the Chorfties (Acrounts and R•pe￿i Re9ulatlon$ 2008 thor th•n Jny requlrernent that th• BrcountS glv•
tru• •nd hlr *knlch li Thot a matt•r can514ereO as port ol Dn Ind•pEnd￿t •ximln•Uon.
INDEPENDH4T EXAMINER'S STATEMINT
I hBve no contqrD5 Ind have coma icrnsi no other m•ttEf5 In CDnn•tt4Dn wlth th• •Yamlnitlon lo whlth attqnttDn ihauhj be
drawn ID th15 ryport In order to enable o proper undorstandlng of the fl¢wndal ttatemen15 ED bi reathed.
Farrell
Farand M behl W Dr
B GrDUP Accountsnu Umknd
rndependent &amlnerA
1-3 ArthtsrStf•rt
Dat•
8n 4GA
P•3v9

Ballyhenry Presbyterlan Church
Statement of Financlal Actlvlties
(Incorporating the Income and Expendlture Account)
lor the year ended 31 December 2024
2024
Total
2023
Totsl
Unr•strictad Restrl¢ted
Xn¢ome from:
Regular Dlrect Glvlng
Donat(ons and Legad8S
Actlvltles that Generate Income
Investment Income
Other Income Sources
129,475
270
930
376
5.010
98,580
2,127
7,920
22
8,719
228,055
2,397
8,850
398
13.729
203,251
296
8,177
420
15.612
Total Incomé
136,061
117,368
253,429
227,756
Exp•ndlture on:
Chavltsbl• Actlvltlu:
Central Church Assessments
Mlnlstry and Support Staff
Llfe and Work
Governance
Property and Equlpment
Grants to Mlssions and Charftles
20,753
73,991
14,109
4,383
19,951
124
20,753
74,191
21,783
5,206
60,424
49,114
20,030
72,685
22,360
6,123
68,978
46,861
200
7,674
823
40,473
48,990
Totsl Exp•ndltur•
133,311
98,160
231,471
237.037
N•t lTrcom• / (Expendlture) for th• Year
2,750
19,208
21,958
(9,281)
Transfers
iO•ii
(857)
857
Net Income l (Expendlturn) befor•
other racognlsed galns or loss•s
1,893
20,065
21,958
(9,281)
N•t mov•m•nt In FundB
1,893
20,065
21,958
(9,281)
Reconclliatlon of Funds
Fund Balances Brou9ht Fon¥ard
io-ii
75,918
885,698
961,616
970,897
Pund Balancas C•rrl•d Forward 10-11
77 811 905,763
983,574
961,616
All Income dertves from contlnulng actlvltles, thereftlre no statement of recoqnlsed galns or
losse5 Is glven.
PwJ• 10

Ballyhenry Prebyterlan Church
Balan￿ Sheet
as at 31 December 2024
2024
2023
Flxed assqts
Tan9lble Flxed Assets
820,536
806,108
Current assets
Debtors
Cash at bank & In hand
41,586
145,074
40,896
153,293
Credltors: amounts falllng due wlthln one year
(23.622)
(23,681)
Net Currnnt Ass•ts
163,038
170,508
Credltor*: amounts falllng
due after more than one year
(15,000)
Net Asi•t•
983,574
961,616
Fund•
UnraAtrlct•d Funds
R•*trfrt•d Fund*
io
li
77,811
905,763
75,918
885,698
983 574
961,616
For the year ended 31 December 2024 the charfty was entitled to exemptlon from audlt under
sectlon 65 of the Charltles Act (Northern Ireland) 2008.
Trustees, r¢$ponslbllltl•$:
The members have not requlred the charfty to obtaln an audlt of Its accounts for
the year In question In accordance wlth 5ectlon 65; and
The trustees acknowledge thelr responslbllltles for complylng wlth the requlrements
of the Act wlth re5pert to accountlng records and the preparatlon of accounts.
These financial statements were approved by the Klrk Sesslon on
and are slgned un thelr behalf by:
Mr
Illlam H
Trustea
on
Mrma
Trustse
nGra
Z3
Dat
Date
The notes on pagu 13 to 18 form an Integral part of these flnanclal statements
Page11

Ballyhenry Presbyterian Church
Statement of Trustees, Responslbllltles
for the Flnanclal Statements for the year ended 31 December 2024
The purpose of thls statement Is to distlngu15h the Trustees, responslbllitles for the
accounts from those of the Independent examlners as stated In thelr report.
The Code permlts the Trustees to prepare accounts for each financlal year whlch give
a true and falr vlew of the congregatlon's flnancial artlvltles durlng the year and of Its
flnanclal positlon at the end of the year.
In preparlng the flnanclal statements the Trustees should follow best
prattlce and:
seleLt sultable accountlng pollcles and apply them conslstently j
make Judgements and estlmates that are reasonable and prudent,.
follow the recommendatlons of the accountlng professlonal wlth regard to the
fonn and content of the financlal ststements, or to dlsclose and explaln any
departures therefrom. and
prepare finanaal statements on the golng con￿rn basls, unless It Is
Inapproprfate to assume that the congregatlon wlll be able to contlnue to
rneet Its obllgatlons.
The Trustees are responslble for keeping proper accountlng records of all the
congregatlonal transactions whlch dlsclose wlth reasonable accuracy the flnanclal
positlon of the congregatlon and whlch enable them to ensure that the flnanclal
statements comply wlth the disclosure regulatlons.
They are also responslble for safeguarding the congregatlonal assets, and hence for
taklng reasonable steps for the preventlon and detectlon of fraud, error and other
Irregularfties.
r Wllllam Hu
(Trustee)
on
Date
Mr Martln Graham
(Trustee)
Pagg 12

Ballyhenry Prebyterlan Church
Notes to the Financial Statements
for the year ended 31 De￿mber 2024
l. Accounting PDIici••
Ba51s of Prnparatlon
The prindpal accounting pollcle5 adopted, Judgements and key Sources of estlmatlon Un￿rtafjnty
In the preparatlon of the flnanclal statements are as follows:
a) Basls of Preparatlon
The flnanclal statements have been prepared in accordance wlth Accountlng and Reportlng by
Charltles: Statement of Recommended PrartI￿ appllcable to charstles preparlng thelr accounts in
accordance wlth the Financlal Reporting Standard appllcable In the UK and Republlc of Ireland
(FRS 102) (effective l January 2019) and the (Charftles SORP IFRS 102), the Flnanclal Reporting
Standard applloble in the UK and Republlc of Ireland (FRS 102).
Ballyhenry Presbyterlan Church meets the deflnltlon of a publlc beneflt entlty under FRS 102.
Assets and Ilabllities are Inltlally recognlsed at hlstorfcal cost or tran5actlDn value unless otherwlse
stated in the relevant accauntlng pollcy notes,
b) PY•paratlon of thq accounts on a golng ¢on¢em basla
8allyhenry Pr¢sbytsrlan Church has prepared the accounts on a golng concern basls. The
balance sheet Is strong wlth strong contlnued support by the members.
c) Income
Income Is ￿cognISed when the chartty has entltlement to the funds, condltlon5 attached to the
Item{s) of Income have been met, It Is probable that the income wlll be recelved and the amount
can be measured rellably. Income from government and other grants, whether 'capltal' grnnts or
'rEvenue' grants, Is recognlsed when the charlty has entitlement to the funds, any performance
condltlons attached to the grants have been met, It Is probable that the Income wlll be receSved
and the amount can be measured reliably and Is not deferred.
d) Donat•d ••rvlcos and fa¢llltl••
In accordance wlth the Charltles SORP (FRS 102), the general volunteer tlme of the Charlty,
volunteers Is not ￿cognISed flnanclally In the Statement of Flnanclal Actlvltles but thelr valuable
contrlbutlon Is acknowledged In the Tru5tee$' Report.
¢) Interut recelvabl•
Interest on funds held on deposlt Is Included when recelvable and the amount can be measured
rellably by the charfty. thls is normally upon notiflcatlon of the Interest pald or payable by the Bank.
Fund Accountlng
Unrestrlcted funds are avallable for use at the dlscretlon of the Congregatlonal Commlttee
In furtherance of the objectlves of the charlty.
Deslgnated funds comprfse un￿$t￿cted fund5 that have been set aslde by the Congregatlonal
Commlttee for partlcular purposes.
Genernl funds may be transferred to deslgnated fijnds where the Congregational Commlttee
wlsh to use these funds for a speciflc purpose. Suth fvnds may be transferred back to general
funds once the crlteria for the deslgnation have been met or are no longer applicable.
Restricted fund5 are subJerted to restrictlons on thelr expendlture IrnPD5ed by the donor or
through the term5 of the appeal.
Pago 13

Ballyhenry Prebyterlan Church
Notes to the Financial Ststements
for the year ended 31 December 2024
l. Accounting Policiol ctd...
g) Expendltura and Irr•eoverable VAT
Expendlture Is recognlsed once there Is a legal or con5truttlve obllgatlon to make a payment to
thlrd party, It Is probable that settlement wlll be requlred and the amount ol the obligation tan be
measured reilably,
Expendlture Is classlfled under the followfing actlvity headlngs..
Expenditure on charftable actlvitles Indudes the costs of central church assessments, mlnistry
and support staff, core team and organlsatlons expenditure, church runnlng costs and
admlnlstratlon, donatlons and other support s¢rvlces to fiJrther the purposes Df the charfty and
thelr assoclated support costs.
The church is not reg15tered for VAT purposes, therefore Irrecoverable VAT Is charged to the
Statement of Flnanclal Actlvltles, or capltallsed as part of the cost of the related asset, where
approprlate.
h) Allocatlon of support cost$
Support costs are those functlons that a551St the work of the charlty but do not dlrectly undertake
charltable actlvltle5. Support costs Include back offlce costs, flnance, human resource51 payroll and
governance costs whlch support the charlty'5 actlvltles. These costs have been allocated agaln5t
the expendlture on chY+rltable actlvltles.
l) OperatlnK lease5
The church has no operatin8 leases.
J) Tanglbl• flx•d ass•ts and depreclatlon
Depreclatlon Is provided at rates calculated to wrfte off the cost less residual value of
each asset over It5 expected useful Ilfe, bs fvIIow5:
xtures & Nttlngs
From IO% to 25% Stralght Llne
Manse
2% Stralght Une
Churth Slte - Land
No charge
Church Slte - Bulldlng
2% Stralght Llne
Ballyhenry Presbyterlan Church have a pollcy of no depreclatlon 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 Include5 cash and short term hlghly Ilquld Investments wlth a short
maturlty of three months or less from the date of acqulsltlon or openlng of the dep051t or slmllar
account.
l) Taxatlon
The church Is a reg15tered charlty and the charitable tax exemptlons are therefore belng
claimed to the extent that income and/or galns Jre appllcable and applled to charftable purp05es
only. These exemptlon5 wlll remaln in place as long as Income and expendlture Is applled to
charitable purposes only.
m) Crftlcal a¢¢ountlng ¢¥tlmates and Judgements
In the appllcatlon of the Charity's accountlng policies, the Trustees are requlred to make judgements,
estlmates and assumptions about the carrylng amount of assets and Ilabilltle5 that are not readlly
apparent from other Sour￿5. The estlmates ond a5sodated assumption5 are based on hlstorfcal
experlence and other factor5 that are considered to be relevant. Artual results may dlffer from these
Page 14

Ballyhenry Presbyterlan Church
Notes to the Flnancial Statements
for the year ended 31 December 2024
l. Accounting Pollcles ctd..
m) Critlcal accountlng estlmateB •nd Judg•ments ctd...
estlmates.
The estimates and underlylng assumptlons are revlewed on an ongolng basis. Revision5 to
auountlng estlmates are recognlsed In the perlod In whlch the estlmate Is revlsed where the
revlslon affects only that pertod, or In the perlod of the rev151on and future perlods where the
revlslon affects both current and future perlods.
L F￿£D ASSETS
Chuvth Flxtures &
Mans•
sita
Plttlngs
Totsl
As at l January 2024
Addltlons
Dlsposals
A• at 31 December 2024
267,769 476,728 295,553
45,369
1,040,050
45,369
267,769 476,728 340,922
1,085,419
DEPRECIATION
As at l January 2024
Charye for the year
Depreclatlon on Dlsposals
A8 at 31 D•c•mb¢r 2024
74,983
5,356
15,810 143,150
1,535
24,049
233,943
30,940
80,339
17,345 167,199
264.883
NEf 800K VALue
A8 at 31 December 2024
187,430 459,383 173,723
820.536
As at l January 20Z4
192,786 460,918 152,403
806,107
3. DEBTORS
2024
2023
Glft Ald Recoverable
Other Debtors
Insurance pre pald
Insurance dalm due
Rates pre pald
Muslc Copyri9ht pre paid
36,743
32,431
1,250
3,18S
2,774
210
3,S13
219
Paq8 75

Ballyhenry Presbyterfan Church
Notes to the Flnanclal Statements
for the year ended 31 December 2024
4. CASH AT BANK AND IN HAND
2024
2023
D?nske Bank
rst Trnst
Santander
Cash In Hand
143,358
1,129
152,062
851
587
74
380
S. CREDITORS: amount fallln9 due wlthln one year
Royal Brtt15h Leglon
Gas,Water & Electrfclty
Crescent Loan Fund
Prlnted Materlal
Other Credltors
Heatlng Contractor
Church Magazlnes
2024
2023
352
1,494
1,024
5,000
3,314
2,341
16,000
180
190
16,988
420
6. CREDITORS: amount falllng due aftsr morn
than on• year
2024
2023
Crescent Loan Fund (pa)
7. eMPLOYEES
employment Costs
2024
2023
Wages and Salarles
Soclal Securfty Costs
Penslon contrlbutlons
59,862
5,238
59,180
4,999
Number of employe0•
The average number of employees, Includlng the mlnl$ter of the congregatlon, durlng the year
was:
2024
2023
There were no employees In recelpt of employee benefits In excess of £60,000. (2023-None)
Key Management Personnel
Key management personnel are those persons havlng authorfty and responslblllty for plannlng,
dlrectlng and controlling the octlvltles of the church. These posltions comprlse of the Clerk
(Chalrperson), Treasurer and Mlnlster. These posltlons are all voluntary and thls no remuneratlon Is
paid.
8. PENSION COSTS
The mlnlster of the congregatlon Is a member of the Pre5byterlan Church In Ireland Penslon Scheme
[2009). Thls is a scheme operated by the Presbyterlan Church In Ireland, a separ7te reglstered
charity. The congregation pays an assessment to the Presbyterian Church In Ireland equlvalent to
the employer's pension contributlon for the Scheme and based on the stipend pald to the minlstar.
The Presbyterian Church In Ireland Penslon Scheme (2009) Is a funded Scheme of the defined
beneflt typei providing defined beneflts based on career avernge revalued salary. The Scheme has
a55ets held In a Separately admlni5tered fund managed by a board of trustees. The Presbyterlan
Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme 15 sufflciently
funded to meet current and future obligatlons. A fo￿al schedule of contrlbutlons was drawn up
Pago 16

Ballyhenry Presbyterlan Church
Notes to the Flnandal Statements
for the year ended 31 December 2024
8. PENSION COSTS ctd...
on 25 November 2015 whereby the Presbyterlan Church agreed to pay from 31 December 2015
contrlbutlons of 24% of pensionable salarles to cover the accrual of benefits for future serv1￿,
expenses, the c05t of Insuring death In servlo beneflts and fundlng the Scheme def5clt.
The contributions made by the congregatlon durfng the year were:
2024
2023
Contrlbutlons
9,271
8,829
The congregatlon operates a deflned penslon contrlbutlon pollcy for Its employees. The scheme
and Its a55ets are held by an Independent scheme manager. The penslon charya represent5 the
contrlbutlons due from the con9regatlon durlng the year:
2024
2023
Cortributlons
9. RELATED PARTY TRANSAcfIoNS
One of the Trustees, the mln15ter of the congregatlon recelved remuneratlon 01 £38,627 and
expenses of £7,674 for acung In that capaclty. Pension contrSbutlons of £9,271 were paid by the
congregatlon In ￿SPect of the mlnlster to the Presbyterlan Church In I￿land Penslon Scheme
(2009). None of the other trustees recelved any remuneratlon, no tru5teeg clalmed expenses
durlng the year In connectlon wlth thelr dutles.
Durlng the year the congregatlon contrfbuted the ft>llowlng amounts to Funds of the Genernl
Assembly of the Presbyterlan Church In Ireland a separate chadty,
£20,753 for Congregatlonal assessment5 Indudlng PCI Penslon Scheme (2009)
£9,024 towards the Unlted Appeal
É1,414 toward the Worfd Development Appeal
£548 towards Presbyterlan Chlldren's Soc.
£0 towards the Moderators Appeal
£1,939 towards PW Fund
£3,000 towards Global Mlsslon (PCI)
The congregatlon contrtbuted £876 towards Presbytery Assessments durfng the year.
There were no other related party trnnsactlons.
10. UNRESTRZCTED FUNDS- MOVEMENTS IN THE YEAR
Balance at Incomlng Amounts
111124
Funds
Expended Transfers
Balance at
31112124
Total General Fund
75,918 136,061 (133,311)
(857)
77,811
Balance at Incomlng Amounts
111123
Funds
Expended Transfers
Belance at
31/12123
Totsl General Fund
89,616 121,707 (135,397)
(8)
75,918
Page 17

Ballyhenry Presbyterian Church
Notes to the Flnanclal Statements
for the year ended 31 December 2024
11. RESTRICTED FUNDS - MOVE14ENTS IN THE YEAR
Balance at Incomlng Amounts
Balance at
111124
Funds
Expended Transfers 31112124
Property Fund
Mlsslon Fund
Or9anlsatlon5
834,633
27,134
23,931
48,760
58,900
9,708
(41, 135)
(45,936)
(11,089)
loo
842,358
40.098
23,307
757
Total Restrlcted Funds
885,698
117.368
(98,160)
857
905,763
Balance at Incomlng Amounts
Balanco •t
1/1123
Funds
Expended Transfers 31112123
Property Fund
Mlsslon Fund
Organlsatlons
834,444
19,540
27,297
45,442
51,876
,731
(46,984)
(44,282)
10,374
1.731
834,633
27,134
1,723
Totsl Restrlcted Funds
881,281
106,049 (101,639)
885,698
Pagg 18

The followlng pages do not form part of the ststutory flnanclal statements
whlch are the subject of the Independent examlneVs report on page 9.
Page 19

Ballyhenry Presbyterlan Church
Detalled Ststernent of Financial Actlvlties
for the year ended 31 December 2024
INCOMING RESOURCES
Unrestricted
Nol
Restrlcted
Property Mission Oryanlsatlons Totsl
Regular Dlr•ct Glvlng
Recorded Glvlng
Gtft Ald Recelved on Recorded Glvlng
Loose Collertions
Glft Days/Speclal Collectlons/Donatlons
Glft Ald Received on Occaslonal G1ft5
Totsl Regular Dlrart Glvlng
106,776
20,581
1,842
39,314 28,991
7,226
6,110
175,081
33,917
1,842
13,814
3,401
228 055
13,702
2,935
46,540 51,738
112
190
302
276
Donatlons and Lagacles
Glfts In Klnd
Recelved for Church Organlsatlons
270
1,500
340
112
175
2,285
112
Total Donatlon8 and L•gacl
175
2,397
Actlvltl•s that Generata Incom•
Incorne from Church Events
Organlsatlons Member5hlp Pees
SalelRent of Books / CD'S l DVD'S etc.
Wedd5ngs, funerals, etc
Totsl Actlvltles that Generdt• Zncomo
1,711
630
4,723
856
2,341
4,723
856
930
,85
930
Investment Incom•
Bank and Bulldlng Soclety Interest
T¢Jtal Investment Incoma
376
22
398
Other In¢om• Sourc
Grants Recelved
Insurance dalms recoverable
MIS￿lIaneouS Income
Total Other Xn¢ome Souvcos
5,010
5,000
3,000
13,010
719
719
71
TOTAL INCOMING RESOURCES
136.061
48,760 58,900
9,708 253,429
RESOURCES EXPENDED
Unrestrl¢tqd
Nol
Restrlcted
Property Mlsslon Organlsatlons Totsl
C•ntral Church Assessments
Central Mlnlstry Fund
PCI Penslon Scheme
Communicatlons Dept
Imdows of Mlnlsters Fund
Incldentsl Fund
Prolonged Dlsablllty Fund
Mlnlsterlal Development Fund
Sick Supply Fund
Church House Repalrs Fund
students Bursary Fund
Total Central Church Assessments
3798
9,271
1,063
683
2,734
532
76
15
1.366
1,215
20,753
3,798
9,271
1,063
683
2,734
532
76
15
1,366
I,zis
Pagg 20

Baltyhenry Presbyterian Church
Detalled Statement of financlal A¢tlvities
for the year ended 31 December 2024
RESOURCES EXPENDED rtd...
Unrestrict•d
Nol
Restrlcted
Prop•rty MIs51on Organlsatlons
Total
Mlnlltry and Support Staff
Minist•r
Mlnisterfs Stlpend
Mlnlster's Expenses
Mlnisteffs NHI & ApPrentI￿ShiP levy
Total Mlnlster
38,627
7,674
5,238
38,627
7,674
51,539
i)ther Mlnlstry and Support Staff
Other Min15try and Support Staff
PulpSt Supplles and Guest Speakers
Total Oth•r Mlnistry and Support Staff
21,235
1,217
21,235
1,417
2,652
200
Totsl Mlnlstry •nd Support staff
200
Lll• and Work
Worjhlp and F•llow•hlp
Worshlp Resources & Copyrlght Llcense$
Soclal events
Churth Envelopes
other
Totsl Wor•hlp and Fellowshlp
1,146
748
479
460
2,833
1,146
1,436
479
688
2,378
Dlsclpleshlp and Mlnlstry
Chrlstlan Educatlon and Tralnlng
Church Magazlnes and Llterature
Other
Total Dl/dpl•shlp and Mlnlstry
28
(15)
28
(15)
Mlsslon and Outreach
Chlldren's and Youth Mlnlstrles
Local Mlssion and oUt￿lch
Publlclty & web slte
Church Events
Other
Total Ml••lon and Outreach
1,860
7,209
264
1,930
4,491
6,351
7,326
264
1,930
117
11,2
117
4,491 ￿71
15,
Total Ufe and Work
14,10
117
21,783
Governance
Klrk Session/Commtttee tralnlng etc
Independent Examlner/Audlt Fees
other Professlonal Fees
Adverts, Prlntlng, Stationery & Postage
other Sundry Expenses
Bank Interest and Charges
Loan Interest
P￿sbytery Fees
Total Govarnancq
410
858
420
1,223
130
466
410
858
420
1,223
130
945
344
876
318
344
18
143
876
662
18
Page 21

Ballyhenry Presbyterian Church
Detsiled Statsment of Flnancial Artivltles
for the year ended 31 December 2024
RESOURCES EXPENDED ctd...
Vnrestrl¢ted
Nal
R•strfctad
Property Mhsion Organlsatlonl Total
Property ond Equlpm•nt
Utillti
Elertrlclty, 011, Gas - ￿Urch and Halls
Rates and Ground Rent - Church & Halls
Water Rates - Church and Halls
Telephone & Intemet - Church and Halls
Rates and Ground Rent - Manse
Telephone & Internet- Manse
Total Utiiitlas
13,517
40
629
354
908
471
15,919
13,517
40
629
354
908
471
R•p•lr• and malntenane•
Repalrs etc - Church and Halls
Repalrs etc - Manse
Repalrn etc. Equlpment
145
4,671
1,643
3,219
4,816
1,643
3,219
Total Ropalr$ and Malntonance
Insurnnce
Totsl IMur4n¢••
Depr•clatlon
Deprecjatlon - Church and Halls
Depreclatlon - Manse
Depreclatlon - equlpment
Totsl D•prndatlon
1,535
5,356
24,049
1,535
5,3S6
Total Prop•rty *nd Equlpment
40,
Grants to Mlsglono and Charltl••
Unlted Appeal
Totsl Unlted App•41
9.024
9,024
Other PCI *heme•
Board of Overseas Mlsslon Global Mlsslon (PCI)
Presbyterlan Chlldrens Soclety
Worfd Development Appeal
Moderators, Appeals
Presbyterfan Women
Totsl Oth•r PCI Schamas
3,000
3,000
548
1,414
1,414
1,939
1,939
4,962
Other Mls•long and Charltles
Blble Translatlon & Di5tr1b'n Agendes
Tear Fund
Earl Halg/RUCIUDR
Other Agendes
Grants to Indlvlduals
Total Other Mlsilong & Charftl•#
7,900
7,686
113
12,292
3,824
1,81
7,900
7,686
113
13,366
4,124
33,189
124
950
300
1,250
124
Total Grants to Mlsslons and Charltles
124
45,
oi
49.114
TOTAL RESOURces EXPENDED
133,311
41.135 45,936
11.089 231,471
Pago 22