## **Glengormley Presbyterian Church**
## **Financial Statements for the year ended 31 December 2023**
## **Charity Nos: XN47210**
**NI Charity Commission Registration No: 104317**
## **Glengormley Presbyterian Church**
## **Contents**
||Page|
|---|---|
|Contents|1|
|Independent Examiners' report|2 - 3|
|Statement of Congregational Committee|4|
|Statement of Financial Activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 10|
|The following pages do not form part of the Financial Statements||
|Detailed Statement of Financial Activities|11 - 17|
Page 1
## **Glengormley Presbyterian Church**
## **Independent Examiner's Report to the Congregational Committee of Glengormley Presbyterian Church Congregation**
We report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 4 to 10.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 65(1) 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:
- (i) examine the accounts under section 65 of the Charities Act;
- (ii) follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act;
- (iii) 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 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included a consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
Page 2
Glengonnley Presbyterian Church
Independent Examlner's Report to the Congregational Committee
of Glengormley Presbyterian Church Congregation
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 sectlon 63 of the
Charities Act (Northern Ireland) 2008;
2 That the accounts do not accord with those accountlng records;
That the accounts do not comply with the accounting requirements of
section 68 of the Charities Act (Northern Ireland) 2008 and with the
methods and princlples of the Chanties Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the
Flnancial Reporting Standard applicable in the UK and Republic of Ireland,.
That there Is further Information needed for a proper understanding of the
accounts to be reached.
INDEPENDENT EXAMINER'S sfATEMENT
We can confim that we are qualified to undertake the examination because we are
a registered member of Chartered Accountsnts Ireland, which is one of the Ilsted
bodies.
We have completed our examination and have no concerns In respect of the
rnatters (l) to (4) listed above and, In connection with following the D1ctionS of
the Charity Commission for Northern Iland, we have found no matters that
require drawing to your attention.
Lowry Grant. FCCA
FPM Accountants Ltd
Independent Examiners
Unit I, Building io
Central Park
Mallusk
Co Antrim
BT36 4FS
Date: IS - I. I1+
Glengormley Presbyterian Church
Statement of Congregational Committee's responsibilitles
for the Financial Statements
The purpose of this Statement is to distinguish the Congregational Committee's
responsibilities for the accounts from those of the independent examiners as stated in
their report.
The Code pennits the Congregational Committee to prepare accounts for each financlal
year which give a true and fair view of the congregation's financial attivities during the
year and of its financial position at the end of the year.
In preparing the financial statements the congregational committee should follow best
practice and:
select sultable accounting policies and apply them consistently;
make Judgements and estimates that are reasonable and prudent;
follow the recommendatlons of the accounting professional with regard to the
forni and content of the financial statements. or to disclose and explain any
departures therefn)m' and
prepare financial statements on the golng concern basis, unless it is
inappropriate to assume that the congregation will be able to continue to
meet its obligations.
The congregational committee are responsible for keeping proper accounting records
of all the congregational transactions which disclose with reasonable accuracy the
financial posltlon of the congregation and which enable them to ensure that the financial
statements comply with the disc105ure regulations.
They are also responslble for safeguarding the congregational assets, and heDce for
taking reasonable steps for the prevention and detection of fraud, error an
other
irregularities.
¥4VY•J
Trustee
Signed on behalf of Kirk Sesslon.
Trustee
Slgned on behalf of Klrk Sesslon.
z*
li
Date
Date
## **Glengormley Presbyterian Church**
## **Statement of Financial Activities (incorporating the Income and Expenditure Account) for the year ended 31 December 2023**
|**Unrestricted**
**Restricted**
**Endowment**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and Legacies
Regular Direct Giving
135,113
61,137
-
Donations
2,665
26,646
-
Other Trading Activities
1,021
261
-
Investment Income
-
246
-
Other Income Sources
1,083
2,509
-
**Total Income**
**139,882**
**90,799**
**-**
**Expenditure on:**
**Charitable Activities**
Central Church Assessments
22,351
-
-
Minister's Stipend and Costs
51,804
-
-
Ministry and Support Staff
16,483
-
-
Worship and Fellowship
2,277
384
-
Discipleship and Ministry
1,940
265
-
Mission and Outreach
1,018
8,076
-
Governance
3,162
-
-
Property and Equipment
22,280
78,967
-
United Appeal
-
11,061
-
Grants to Missions and Charities
101
14,131
-
**Total Expenditure**
**121,416**
**112,884**
**-**
**Net Income for the Year**
**18,466**
**(22,085)**
**-**
Transfers
**5-7**
(2,189)
2,189
-
**Net movement in Funds**
**16,277**
**(19,896)**
**-**
**Reconciliation of Funds**
Fund Balances Brought Forward
**5-7**
223,856
147,609
5,000
**Fund Balances Carried Forward**
**5-7**
**240,133**
**127,713**
**5,000**|**2023**
**2022**
**Total**
**Total**
**£**
**£**
196,250
183,537
29,311
11,000
1,282
1,117
246
251
3,592
3,049|
|---|---|
||**230,681**
**198,954**
22,351
20,568
51,804
49,000
16,483
15,148
2,661
2,119
2,205
2,381
9,094
9,985
3,162
3,163
101,247
48,298
11,061
10,305
14,232
25,479|
||**234,300**
**186,446**
**(3,619)**
**12,508**
-
-
**(3,619)**
**12,508**
376,465
363,957
**372,846**
**376,465**|
All income derives from continuing activities, therefore no statement of recognised gains or losses is given.
**The notes on pages 7 to 10 form an integral part of these financial statements.**
Page 5
Glengormley Presbyterian Church
Balance Sheet
as at 31 December 2023
Notes
2023
2022
Flxed assets
Tangible Fixed Assets
152,568
167,605
Current assets
Debtors
Cash at bank & in hand
28.070
192,208
220.278
16,435
192,525
208,960
Current Liabilltles
Creditors
loo
Net Curmnt Assets
220,278
208,860
Net Assets
372,846
376,465
Fund•
Restrlct•d Fund•
127,713
147,609
Endowment Fund$
5,000
5,000
Unre*trlcted Fund•
240,133
223,856
372,846
376,465
For the year ended 31 December 2023 the charlty was entitled to exemption from audit under
section 65 of the Charities Act {Northern Ireland) 2008.
Trustees, responsibilities:
The members have not requlred the charity to obtain an audlt of its accounts for
the year in question in accordan with seth.on 65. and
The trustees acknowledge thelr responslbiloties for complying wlth the requlrements
of the Act with $pert to accounting records and the preparation of accounts.
These flnanclal statements were approved by the members of the Kirk Se55lon and are
signed on thelr behalf by..
Ii/i/i*
Date
Trustee
ii/i/i*
Trustee
The notes on pJges 7 to 10 forni an Fntegral part of these financial statements.
## **Glengormley Presbyterian Church**
## **Notes to the Financial Statements for the year ended 31 December 2023**
## **1. Accounting Policies**
## **a) Basis of Preparation**
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 Republic of Ireland (FRS 102) (effective 1 January 2019) and the (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Glengormley Presbyterian Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **b) Preparation of the accounts on a going concern basis**
Glengormley Presbyterian Church has prepared the accounts on a going concern basis. The balance sheet is strong with strong continued support by the members.
## **c) Income**
Income is recognised when the charity has entitlement to the funds, conditions 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 government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
## **d) Donated services and facilities**
In accordance with the Charities SORP (FRS 102), the general volunteer time of the Charity’s volunteers is not recognised financially in the Statement of Financial Activities but their valuable contribution is acknowledged in the Trustees’ Report.
## **e) Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **f) Fund Accounting**
Unrestricted funds are available for use at the discretion of the Congregational Committee in furtherance of the objectives of the charity.
Designated funds comprise unrestricted funds that have been set aside by the Congregational Committee for particular purposes.
General funds may be transferred to designated funds where the Congregational Committee wish to use these funds for a specific purpose. Such funds may be transferred back to general funds once the criteria for the designation have been met or are no longer applicable.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of the appeal.
## **g) Expenditure 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.
Page 7
## **Glengormley Presbyterian Church**
## **Notes to the Financial Statements for the year ended 31 December 2023**
## **1. Accounting Policies ctd…**
## **g) Expenditure and irrecoverable VAT ctd…**
Expenditure is 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 associated support costs.
- Other expenditure represents those items not falling into any other heading.
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 charity but do not directly undertake charitable activities. Support costs include back office costs, finance, human resources, payroll and governance costs which support the charity’s activities. These costs have been allocated against the expenditure on charitable activities.
## **i) Operating leases**
The church has no operating leases.
## **j) Tangible fixed assets and depreciation**
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Church and Halls 2% Straight Line Manse 2% Straight Line Computer Equipment 25% Straight Line Fixtures & Fittings 10% Straight Line
## **k) Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **l) Taxation**
The church is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and/or gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only.
## **m) Critical accounting estimates and judgements**
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates 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 results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period 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 affects both current and future periods.
Page 8
## **Glengormley Presbyterian Church**
## **Notes to the Financial Statements for the year ended 31 December 2023**
|**2. FIXED ASSETS**
**Computer**
**Church**
**Audio Visual**
**Fixtures &**
**and Halls**
**Manse**
**Equipment**
**Fittings**
**£**
**£**
**£**
**£**
**COST**
At 1 January 2023
250,038
116,006
114,297
73,102
Additions
-
849
1,440
**As at 31 December 2023**
**250,038**
**116,006**
**115,146**
**74,542**
**DEPRECIATION**
At 1 January 2023
157,167
63,794
104,475
60,402
Charge for the year
3,401
2,320
8,729
2,876
**As at 31 December 2023**
**160,568**
**66,114**
**113,204**
**63,278**
**NET BOOK VALUE**
**As at 31 December 2023**
**89,470**
**49,892**
**1,942**
**11,264**
**As at 31 December 2022**
92,871
52,212
9,822
12,700
**3. DEBTORS**
**2023**
**£**
Prepayments and Accrued Income
28,070
**4. CREDITORS**
**2023**
**£**
Other Creditors
-
-|**Total**
**£**
553,443
2,289|
|---|---|
||**555,732**|
||385,838
17,326|
||**403,164**|
|||
||**152,568**|
|||
||167,605|
||**2022**
**£**
16,435|
||**2022**
**£**
100|
||100|
Page 9
## **Glengormley Presbyterian Church**
## **Notes to the Financial Statements for the year ended 31 December 2023**
## **5. RESTRICTED FUNDS - MOVEMENTS IN THE YEAR**
|Property Fund
Mission & Charity Funds
Organisational Funds|**Balance at**
**Incoming**
**Amounts**
**Balance at**
**1/1/23**
**Funds**
**Expended**
**Transfers**
**31/12/23**
**£**
**£**
**£**
**£**
**£**
126,621
53,453
(77,640)
2,388
104,822
10,619
32,267
(30,006)
-
12,880
10,369
5,079
(5,238)
(199)
10,011
147,609
90,799
(112,884)
2,189
127,713|
|---|---|
The property assets had been included for the first time in the balance of funds held at 1 January 2011. All property assets other than the church and halls have been included in the Property Fund.
## **6. UNRESTRICTED FUNDS - MOVEMENTS IN THE YEAR**
|General Fund|**Balance at**
**Incoming**
**Amounts**
**Balance at**
**1/1/23**
**Funds**
**Expended**
**Transfers**
**31/12/23**
**£**
**£**
**£**
**£**
**£**
223,856
139,882
(121,416)
(2,189)
240,133
223,856
139,882
(121,416)
(2,189)
240,133|
|---|---|
The property assets had been included for the first time in the balance of funds held at 1 January 2011. The church and halls have been included in the General Fund.
## **7. ENDOWMENT FUNDS - MOVEMENTS IN THE YEAR**
|**Balance at**
**Incoming**
**Amounts**
**1/1/23**
**Funds**
**Expended**
**Transfers**
**£**
**£**
**£**
**£**
5,000
-
-
-|**Balance at**
**31/12/23**
**£**
5,000|
|---|---|
The endowment funds consist of capital funds held indefinitely by Glengormley Presbyterian Church that it has no power to convert into income. The Church is entitled to interest arising from any investment of the capital funds.
Page 10
The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on pages 2 and 3.
Page 11
## **Glengormley Presbyterian Church**
## **Detailed Statement of Financial Activities for the year ended 31 December 2023**
|**INCOME**
**1. Regular Direct Giving**
Recorded Giving (Free Will Offering)
Gift Aid Tax Recovered
Plate / Loose Collections
Rec Givings Property
Gift Aid Property
Gift Aid Missions
Rec Giving Missions
United Appeal Special
United Appeal Gift Aid
Earl Haig Fund Receipts
Presbyterian Children's Society
Presbyterian Children's Society Gift Aid
World Development Acct Receipts
World Development Acct Receipts Gift Aid
Friday Club
Tear Fund
Christian Aid
Friday Club Gift Aid
Praise Band
Praise Band Gift Aid
Crew / Friday Night Thing
Shoebox Donations
Special Gift
Crew / Friday Night Thing Gift Aid
Christian Aid Gift Aid
Students Bursary Gift Aid
Choir Donation
Moderators Appeal
Moderators Appeal Gift Aid
**2. Donations and Legacies**
Hughes Bequest
In Memory J McCaughan
In Memory Nessa Adair
In Memory Dean Robinson
McMillan Bequest
L Hacking Wedding
McDowell Bequest
Walker Funeral
E Orr
Anon Hardship Fund|**2023**
**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
111,143
-
111,143
22,462
-
22,462
1,508
-
1,508
-
22,141
22,141
-
4,887
4,887
-
4,578
4,578
-
20,526
20,526
-
2,076
2,076
-
-
-
-
212
212
-
1,492
1,492
-
95
95
-
955
955
-
107
107
-
60
60
-
418
418
-
890
890
-
15
15
-
1,020
1,020
-
510
510
-
60
60
-
1,051
1,051
-
-
-
-
15
15
-
29
29
-
-
-
-
-
-
-
-
-
-
-
-
135,113
61,137
196,250
-
6,426
6,426
-
-
-
250
-
250
50
-
50
250
-
250
80
-
80
2,000
-
2,000
35
-
35
-
20,000
20,000
-
220
220
2,665
26,646
29,311|**2022**
**Total**
**£**
103,090
17,125
544
19,418
3,114
2,663
19,009
2,805
730
200
2,205
254
1,930
356
60
-
765
15
1,145
-
60
160
90
15
250
40
87
6,233
1,174|
|---|---|---|
|||183,537|
|||10,000
1,000
-
-
-
-
-
-
-
-|
|||11,000|
Page 12
## **Glengormley Presbyterian Church**
## **Detailed Statement of Financial Activities for the year ended 31 December 2023**
|**INCOME ctd...**
**3. Other Trading Activities**
Church Magazines
Mosaic Takings
Daily Bread
Thompson House
Immerse Bibles
PW Magazines
**4. Investment Income**
Interest Sally Stranaghan Trust
**5. Other Income Sources**
Choir Acct - Receipts
Parent & Todds Acct - Receipts
PW Receipts - Offerings/Gift Aid
PW Receipts - Members Fees
Thursday Morning Life Group
Flowers
Queens Island Choir
Strawberry Tea
Apple Pie Gathering
Kids Big Day Out
Midweek
Guides
Wednesday Night Bible Study
Townswomens Guild
Choir Plus
Quiz
**TOTAL INCOME**|**2023**
**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
408
-
408
-
86
86
260
-
260
-
-
-
353
-
353
-
175
175
1,021
261
1,282
-
246
246
-
246
246
-
-
-
-
318
318
-
35
35
-
1,514
1,514
152
-
152
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
230
-
230
200
-
200
45
-
45
195
-
195
261
-
261
-
642
642
1,083
2,509
3,592
**139,882**
**90,799**
**230,681**|**2022**
**Total**
**£**
249
48
230
115
475
-|
|---|---|---|
|||1,117|
|||251|
|||251|
|||4
1,003
85
1,329
72
50
75
50
141
240
-
-
-
-
-
-|
|||3,049|
||||
|||**198,954**|
Page 13
## **Glengormley Presbyterian Church**
## **Detailed Statement of Financial Activities for the year ended 31 December 2023**
|**EXPENDITURE**
**2023**
**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
**6. Central Church Assessments**
Central Ministry Fund
4,036
-
4,036
Ministers' Pension Scheme Fund
9,461
-
9,461
Widow of Ministers
825
-
825
Incidental Fund
3,301
-
3,301
Prolonged Disability Fund
825
-
825
Ministerial Development Fund
367
-
367
Sick Supply Fund
37
-
37
Church House Repairs
1,834
-
1,834
Students Bursary
1,467
-
1,467
Apprenticeship Levy
198
-
198
22,351
-
22,351
**7. Minister**
Minister's Stipend
39,424
-
39,424
Ministers NI
4,254
-
4,254
Ministerial Car Allowance
4,020
-
4,020
Ministerial Duties Allowance
2,681
-
2,681
ER NIC on Ministerial Allowances
925
-
925
Cost of Living Payment - Minister
500
-
500
51,804
-
51,804
**8 Other Ministry and support Staff**
Pulpit Supplies and Guest Speaker
158
-
158
Salary Church Visitor
8,611
-
8,611
Salary Office Administrator
1,894
-
1,894
Income Tax & NI others
2,349
-
2,349
Exps - Ministry & Support Staff
845
-
845
Exps Church visitor
2,626
-
2,626
16,483
-
16,483
**9. Worship and Fellowship**
Worship Resources (incl copyright licenses)
983
-
983
Church Envelopes
513
-
513
Christmas Cards
28
-
28
Zoom Licence
-
-
-
Masks
-
-
-
We sing Music
26
-
26
Strawberry Tea
-
-
-
Paper Cups
70
-
70
Leaflets
544
-
544
Candles
-
-
-
Crew Outing
-
-
-
Family Service
113
-
113
Bowls Trophies
-
384
384
2,277
384
2,661|**2022**
**Total**
**£**
3,707
9,011
772
2,858
617
355
47
1,545
1,468
188|
|---|---|
||20,568|
||37,546
4,144
3,829
2,553
928
-|
||49,000|
||300
7,862
1,662
2,080
1,025
2,219|
||15,148|
||923
527
30
144
12
132
37
105
70
67
72
-
-|
||2,119|
Page 14
## **Glengormley Presbyterian Church**
## **Detailed Statement of Financial Activities for the year ended 31 December 2023**
|**EXPENDITURE continued…**
**10. Discipleship and Ministry**
Church Magazines & Literature
Deep Roots
Guest Speaker
Immerse Bibles
Immerse Costs
Memory Sticks
Storybook Bible
PW Magazines
PW Expenses
**11 Mission and Outreach**
Friday Club Expenditure
Parent & Todds Expenditure
GLOW Expenditure
Holiday Bible Club Expenses
GLOW Prizes
Mosaic Coffee
Summer Outreach Support
Play Resource Costs
Slovenia Support
Project Romania
Garden Tomb Support
Mosaic Supplies
P4-P7 Group
N&L Patterson
R Stirling
A Orr
Coffee Equipment
Thompson House
English Classes
Alpha Materials
Refugee Food
Refugee Gifts
Friday Night Thing Expenditure
Chill Out Tuesdays
Shoebox Expenditure
**12. Governance**
Independent Examination Fees
Bank Interest & Charges
Office Exp
Presbytery Fees
Data Protection Registration
Gift to Organist
Microphone Licence|**2023**
**Unrestricted Restricted**
**Total**
**£**
**£**
**£**
597
-
597
-
-
-
-
-
-
1,119
-
1,119
187
-
187
24
-
24
13
-
13
-
175
175
-
90
90
1,940
265
2,205
355
220
575
-
185
185
228
-
228
-
221
221
230
-
230
-
241
241
-
-
-
90
-
90
-
3,360
3,360
-
642
642
-
750
750
-
148
148
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
115
-
115
-
306
306
-
173
173
-
178
178
-
155
155
-
790
790
-
7
7
-
700
700
1,018
8,076
9,094
1,200
-
1,200
131
-
131
927
-
927
734
-
734
35
-
35
-
-
-
135
-
135
3,162
-
3,162|**2022**
**Total**
**£**
575
180
176
1,243
207
-
-
-
-|
|---|---|---|
|||2,381|
|||381
587
105
108
251
239
40
90
3,360
1,500
500
40
170
1,000
250
1,000
249
115
-
-
-
-
-
-
-|
|||9,985|
|||1,200
129
736
863
35
200
-|
|||3,163|
Page 15
## **Glengormley Presbyterian Church**
## **Detailed Statement of Financial Activities for the year ended 31 December 2023**
|**EXPENDITURE continued…**
**13. Utilities**
Electricity, Oil and Gas- Church and Hall
Rates and Ground Rent - Church and Hall
Water rates church and hall
Telephone and Internet Church and Hall
Rates Manse
**14 Property and Equipment**
Cleaning
TV Licence
Repairs to Church & Halls
Key Cutting
Lighting Repairs
Fire Equipment Maintenance
Computer Programmes
Praise Band Equipment
Manse Fencing
Weed Killer
Christmas Decorations
Laminator
Heater
Phone
Doors
Dishwasher Repair
Carpet Tiles
Paint
Door Servicing
Manse Insulation
Painting
MP3 Player
First Aid Kits
Electrical Repairs
CCTV Repairs
Plumbing
Asbestos Removal
Wifi
Electrical Testing
Gas Certification
Extractor Fan
Mosaic Furniture
**15 Insurances**
Church Insurance|**2023**
**Unrestricted Restricted**
**Total**
**£**
**£**
**£**
5,867
-
5,867
50
-
50
349
-
349
1,467
-
1,467
1,334
-
1,334
9,067
-
9,067
5,058
-
5,058
159
-
159
-
-
-
-
-
-
-
2,353
2,353
-
-
-
147
-
147
-
9
9
-
-
-
-
16
16
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
124
124
-
-
-
-
245
245
-
78
78
-
-
-
-
-
-
-
-
-
75
-
75
-
9,715
9,715
-
456
456
-
155
155
-
46,332
46,332
-
282
282
-
3,103
3,103
-
576
576
-
280
280
-
1,318
1,318
5,439
65,042
70,481
4,373
-
4,373
4,373
-
4,373|**2022**
**Total**
**£**
8,328
50
316
1,281
1,274|
|---|---|---|
|||11,249|
|||4,931
159
799
20
87
236
423
44
550
-
54
40
16
30
6,604
133
37
156
192
920
550
25
-
-
-
-
-
-
-
-
-
-|
|||16,006|
|||4,073|
|||4,073|
Page 16
## **Glengormley Presbyterian Church**
## **Detailed Statement of Financial Activities for the year ended 31 December 2023**
|**EXPENDITURE continued…**
**16 Depreciation**
Depreciation Church and Hall
Depreciation Manse
Depreciation Equipment
**17 United Appeal**
United Appeal
**18 Other PCI Schemes**
Presbyterian Childrens Society
World Development Appeal
PW Donations to PCI
Students Bursary
Moderators Appeal
**19 Other Missions and Charities**
Earl Haig
OMF
Tear Fund
Christian Aid
NI Hospice
Scripture Union NI
Newtownabbey Foodbank
World Vision
**TOTAL EXPENDITURE**|**2023**
**Unrestricted Restricted**
**Total**
**£**
**£**
**£**
3,401
-
3,401
-
2,320
2,320
-
11,605
11,605
3,401
13,925
17,326
-
11,061
11,061
-
11,061
11,061
-
1,492
1,492
-
1,595
1,595
-
1,200
1,200
-
-
-
-
-
-
-
4,287
4,287
-
212
212
-
8,244
8,244
-
413
413
-
975
975
-
-
-
-
-
-
-
-
-
101
-
101
101
9,844
9,945
**121,416**
**112,884**
**234,300**|**2022**
**Total**
**£**
3,401
2,320
11,249|
|---|---|---|
|||16,970|
|||10,305|
|||10,305|
|||2,403
2,684
1,162
40
7,652|
|||13,941|
|||200
8,244
510
984
100
1,000
500
-|
|||11,538|
||||
|||**186,446**|
Page 17