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2022-12-31-accounts

Charity Commission for NI Registration Number: NIC104452

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Report and Financial Statements for the year ended 31st December 2022

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

CONTENTS

Page (s)
Trustees’ Report 2 - 7
1.1 Reference and Administrative Information
1.2 The purpose, objectives and measures of achievement of Whiteabbey Presbyterian Church
1.3 Governance and Management Structure
Figure (i): Whiteabbey Presbyterian Church Governance Structure
1.4 Achievements and Performance (Public Benefit Report)
Table (i). Public benefit services provided by WPC
Table (ii). Level of participation in organisations and activities as a crude measure of impact
Independent Examiner’s Report 8
Statement of Financial Activities 9
Statement of Financial Position (Balance Sheet) 10
Statement of Cash Flows 11
Notes to the Financial Statements 12 - 19

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 1 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022

The Trustees present their report and the financial statements for the year ended 31st December 2022.

1.1 REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Name
Whiteabbey Congregation of the Presbyterian Church in Ireland
Other names used
Whiteabbey Presbyterian Church
by the charity
Whiteabbey Presbyterian
WPC
Northern Ireland
NIC104452
Charity Number
Operational Address
602 Shore Road
Newtownabbey
Co Antrim
BT37 0SN
Members of the Board
Rev Angus Stewart
Mr Richard McChesney
of Trustees (Kirk Session)
Dr Neale Blair
Mrs Ann McClelland
Mr Clifford Campbell
Mr Ian McClelland		 Charity Name
Whiteabbey Congregation of the Presbyterian Church in Ireland
Other names used
Whiteabbey Presbyterian Church
by the charity
Whiteabbey Presbyterian
WPC
Northern Ireland
NIC104452
Charity Number
Operational Address
602 Shore Road
Newtownabbey
Co Antrim
BT37 0SN
Members of the Board
Rev Angus Stewart
Mr Richard McChesney
of Trustees (Kirk Session)
Dr Neale Blair
Mrs Ann McClelland
Mr Clifford Campbell
Mr Ian McClelland		 Charity Name
Whiteabbey Congregation of the Presbyterian Church in Ireland
Other names used
Whiteabbey Presbyterian Church
by the charity
Whiteabbey Presbyterian
WPC
Northern Ireland
NIC104452
Charity Number
Operational Address
602 Shore Road
Newtownabbey
Co Antrim
BT37 0SN
Members of the Board
Rev Angus Stewart
Mr Richard McChesney
of Trustees (Kirk Session)
Dr Neale Blair
Mrs Ann McClelland
Mr Clifford Campbell
Mr Ian McClelland
Mrs Caroline Chambers
Mr Alan McCreedy
Mr Mark Chambers
Mrs Sadie		 McCullough
Mr Thomas Creighton
Mr David McNicol
Mr Gareth Dalzell
Mrs Rosemary McNicol
Mr Rodney Ferguson
Mr Allan Nesbitt
Mr David Gamble
Mrs Vyvienne Orr
Dr James Gamble
Mrs Elaine Russell
Dr Harold Harvey
Mr Richard Shearer
Dr Tim Huey
Mrs Christine Swarbrick
Mr Roland Jamison
Mr Ken Swarbrick
Mr David Arnold McAlpin
Mr Alan Taylor
Mr Philip McBride
Mr Jim Warke
MANAGEMENT INFORMATION
Office Bearers
Rev Angus Stewart. . . . . . . . . . . . MINISTER
Mr Richard McChesney. . . . . . . .CLERK OF SESSION
Vacant. . . . . . . . . . . . . . . . . . . . . . . . .DEPUTY CLERK OF SESSION
Mrs Rosemary McNicol. . . . . . . .SECRETARY OF CONGREGATIONAL COMMITTEE
Mr Rodney Ferguson. . . . . . . . . . TREASURER
OTHER INFORMATION
Reporting Accountant
Diamond & Skillen
Sinclair House
89/101 Royal Avenue
Belfast
BT1 1FE
Bankers
Danske Bank Limited
Donegall Square West
Belfast
BT1 6JS

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

1.2 The purpose and objectives of Whiteabbey Presbyterian Church

Whilst our ultimate purpose is to put into practice those features of a Christian church identified in the Bible - showing God’s love, care and compassion to all with whom we come in contact - our purpose is summarised in the PCI Code (the Governing document of the Presbyterian Church in Ireland) as follows:

‘3. (1) The visible Church consists of all those throughout the world who profess to believe on the Lord Jesus Christ for salvation and to live obedient to God’s Word, together with their children.

(2) The visible Church was established by the Lord Jesus Christ for the glory of the Father and the advancement of His Kingdom in the world. These great purposes are to be accomplished by the proclamation of the Gospel, by witness-bearing to the truth as it is in Jesus Christ and by the promotion of Christian fellowship and mutual edification among all believers.’

It is appreciated that it is difficult by the nature of our purpose, and with the necessary attention to personal privacy, to articulate performance and achievements. We have attempted to do so later in this report by the crude measure of the numbers of public benefit services and activities provided, the extent of volunteer participation and the level of attendance and participation by members and the wider public.

1.3 Governance and Management Structure

The Board of Trustees of Whiteabbey Presbyterian Church (WPC) is referred to in the Presbyterian Church context as the Kirk Session which is made up of the ordained minister and the Ruling Elders. Ruling Elders are elected by congregational vote based on a list prepared by the Session of persons nominated by the congregation. The present Elders, and past Elders who served during the reporting year, are listed above. The Kirk Session is chaired (moderated) by a Teaching Elder who is normally the Ordained Minister called to the Church.

Under the Presbyterian Church in Ireland (PCI) form of governance the corporate oversight of WPC is the responsibility of the North Belfast Presbytery which superintends the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of PCI. The Presbytery consists of the active ministers of congregations within the Presbytery, retired ministers, one elder appointed by the Kirk Session of each congregation and other individuals allowed by the Code of PCI.

Whilst the ultimate guide for WPC is the Bible, the Code (or Constitution Document) of the PCI (latest amendment in 2022), forms the governance document through which we seek to meet our obligations to church members, the public and our statutory obligations and good practice aspirations under the Charities and other legislation.

At WPC a Clerk of Session is elected from amongst the elders. The Kirk Session meets at least six times each year. Several Kirk Session Ministry Groups have been set up to expedite the work of the Kirk Session and each reports, and submits proposals, to Kirk Session on a regular basis.

Whilst the Kirk Session has overall responsibility for the governance of the church, selected tasks are delegated to the Congregational Committee (CC) and the day to day management to the Staff Ministry Team. To facilitate communication and consistent decision making all members of Kirk Session are ex-officio members of the CC, the Committee is chaired by the Minister and the CC minutes are a fixed item on the Kirk Session agenda. All staff team members are invited to attend Kirk Session meetings.

----- Start of picture text -----
North Belfast PCI General
Presbytery Assembly
Congregational WPC Kirk Session
Committee KIRK SESSION Ministry Groups
----- End of picture text -----

Figure (i): Whiteabbey Presbyterian Church Governance Structure

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

1.4 Achievements and Performance (Public Benefit Report)

The Trustees are aware of the importance of achieving public benefit as described in the WPC entry on the CCNI Register and welcome the guidance given in the CCNI documents. We consider that working for the public benefit has been a core activity of WPC since its foundation in 1833 and it fits easily within our current vision. It is a continuous thread in discussions and decision making at governance meetings.

In addition to the essential work of our nine full and part-time paid employees, unpaid volunteers contribute a significant number of hours per week in delivering a wide range of activities and services.

This is the source of energy through which our public benefit is delivered, and the Trustees express their sincere thanks to all our staff and volunteers.

The public benefit services delivered by WPC are listed in Table (i), and a statistical description of the level of participation is shown in Table (ii).

in Table (ii).
Badminton Club Firehouse (Female Youth Home Group) Sunday Morning Service
Baptismal Services Friendship Hour (for older members and Sunday Evening Service
BB Anchor Boys friends) Sunday Morning Live (Children’s Sunday
BB Company Section Funeral Services School)
BB Junior Section
GA Anchor Girls		 Grief Share
Holiday Bible
Event)		 Club (Children’s Annual The Forum (Youth and Emerging Adults
activity)
The Grid (Regular Youth Study Event)
GA Junior Girls Home Groups Weekly Studies The Village (Annual Youth Event
GA Girls Company / Seniors Hope Street (Weekly Youth Event) partnership)
Café Advent/Lent (additional church
services at key calendar times)		 Huddle Groups (Youth
Study Groups)		 and Young Adults Whiteabbey Traders Association
Membership
Casual Café (occasional coffee
event for all)
Catering Team Service		 and chat Kids &
Indoor		 Co. (Mothers, Carers & Toddlers)
Bowls		 Wedding Ceremonies
Financial (and occasional physical)
support for selected missions and
Christianity Explored Study Group Mulanje, Malawi Mission Partnership poverty relief organisations
Crèche Pastoral visits to homes, hospitals
Retirement and Care Homes		 and
Crossroads (Male Youth Home Group) Pod (Weekly Youth Event)
Discipleship Duos Retirement and Care Homes Services
Dun Laoghaire PC Partnership Sew & So’s Craft Group
Divorce Care Storehouse (foodbank run in Partnership
EMERGE (ages 18-35 monthly social and with Whiteabbey Churches Together
study event) Partnership)

Further details on these organisations and activities		 are available on our website whiteabbey.org and in our regular
publications; the weekly printed Notices, the weekly eBulletin and the quarterly Whiteabbey Presbyterian News.

Several of our organisations and activities are		 provided for children and young people. The essential safeguarding is
facilitated through the PCI Taking Care programme for which we have two members appointed as Designated Persons.
Table (i): Public benefit services provided by WPC

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

2022
2021		 2022
2021		 2022
2021
Number of families under the pastoral care of the church 418 412
Number of persons
-under 18 years		 101 98
-19 - 64 years 517 542
-Over 65 years 296 242
-TOTAL 914 882
Average Weekly
participants		 Average Weekly
participants
Sunday Services
-Morning		 310 180
-Evening 50 -
Average number of weekly online views (YouTube) 290 300
Bible Studies and Fellowship meetings (excluding Sunday Services) 215 200
Sunday School / Bible class type activities 15 20
Non-uniformed organisations for children and young people 54 46
Uniformed organisations for children and young people 84 77
Table (ii). Level of participation in organisations and activities as a crude measure of
impact

Statement of Trustees’ Responsibilities and Corporate Governance

The organisation has been registered with the Charity Commission for Northern Ireland.

The Elders are responsible for their annual report and for the preparation of financial statements for each financial year which give a true and fair view of the state of affairs of the Organisation and of the net movement in funds of the Organisation for that period. In preparing those financial statements, the Elders are required to:-

The Elders are responsible for ensuring that the Organisation keeps proper accounting records which disclose with reasonable accuracy at any time the financial position of the organisation and to enable them to ensure that the financial statements comply with Charities legislation. They are also responsible for safeguarding the assets of the Organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

Statement as disclosure to our reporting accountant

In so far as the Elders are aware at the time of approving our trustees’ annual report:

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 5 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

Internal controls

The Kirk Session has overall responsibility for ensuring that Whiteabbey Presbyterian Church has a system of internal control. Such a system of control can provide only reasonable and not absolute assurance against errors or fraud. Controls are concerned with safeguarding the church’s assets and maintaining the integrity of accounting controls.

Risk Statement

An internal risk assessment has been undertaken in order to identify the major risks to which the organisation is exposed. The Kirk Session recognises its responsibility for the management of risk.

Risk Management

The organisation has in place a well-established system of internal controls that govern its operations. These controls have been designed to provide a reasonable assurance against risks.

STATEMENT OF COMPLIANCE WITH THE DUTY TO HAVE REGARD TO THE CHARITY COMMISSION FOR NORTHERN IRELAND’S GUIDANCE ON PUBLIC BENEFIT

In setting our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the Charity’s purpose and provide a benefit to the beneficiaries. No harm and no private benefit flowed from the purposes of the charity.

FINANCIAL REVIEW and RESERVES POLICY

The Elders believe that the Organisation should hold financial reserves because:

 It requires the ability to be able to take advantage of change and opportunities to further its objectives. The Elders believe that the level of unrestricted reserves represented by investments and net current assets should be the equivalent of between three and preferably six months’ operating costs calculated and reviewed annually. Reserves should be built up to the desired level in stages consistent with the charity’s overall financial position and its need to maintain and develop its

charitable activities.

The level of total unrestricted reserves stands at £107,735 (2021: £120,484) represented by investments and net current assets. Operating costs (on unrestricted funds only) currently amount to approximately £270,000 per year, this would mean a target reserve balance of between £67,500 and £135,000. The current level of reserves therefore is within the terms of the Reserves Policy.

Details of the Charity’s funds are shown in Note 15. An analysis of the Charity’s net assets between the funds is given in Note 13. The Elders consider that sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with any restriction imposed.

EMPLOYEES

The Charity aims to be an organisation that employees enjoy working for and where they feel supported and developed. Employees are kept fully informed about its strategy and objectives, as well as day to day news and events. Regular information about the organisation is available through meetings and e-mails. All employees are encouraged to give their views and suggestions on performance and strategy.

INDEPENDENT EXAMINERS

Diamond & Skillen Chartered Accountants were appointed as the charity’s independent examiners.

This report was approved by the Trustees on 21st March 2023 and signed on its behalf by:

Mr Richard McChesney

Clerk of Session

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 6 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF WHITEABBEY PRESBYTERIAN CHURCH

I report on the financial statements of the charity for the year ended 31st December 2022, which are set out on pages 3 to 18.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008 (“the Act”). The charity’s trustees consider that an audit is not required for this year under Article 65(3) of the Act and that an independent examination is needed. The charity’s gross income exceeded £250,000 but did not exceed £500,000 and I am qualified to undertake the examination by being a qualified member of Chartered Accountants Ireland.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with 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 the 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

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which give me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nigel V Skillen FCA

Diamond & Skillen Fellow of the Institute of Chartered Accountants in Ireland Sinclair House 89/101 Royal Avenue Belfast BT1 1FE

21st March 2023

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 7 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST DECEMBER 2022

Notes Totals
2021
£
Totals
2022
£
Endowment
funds
£
Restricted
funds
£
Unrestricted
Funds
£

Fund balances c/f at 31st December

Fund balances b/f at 1st January
Reconciliation of funds
Net movement in funds for the year
9
Transfers between funds
10
Depreciation
Net (deficit) / surplus for the year
Total expenditure
4

Other expenses
4

Legal and professional fees
on other items
4 / 5

Programme costs
4.1

General administration costs
4.1

Travel and training costs
4.1

Premises costs
4.1 / 4.2

Employee costs
on charitable activities

Promotional costs
on raising funds
EXPENDITURE
Total income
3

Investment income
from investments
3

Other income
3

Gift Aid tax refunded
from other activities
3

Sale of publications
3

Special collections
from charitable activities
3

Grants and Donations
from donations and legacies
INCOME		 860
841
-
2
839
28,904
4,740
-
3,379
1,361
54,416
59,508
-
20,009
39,499
526
73
-
-
73
87,665
112,465
-
112,465
-
243,081
254,026
-
36,755
217,271
415,452
431,653
0
172,610
259,043
5,841
9,284
-
280
9,004
874
10,479
-
9,605
874
129,082
164,961
-
130,955
34,006
7,298
4,907
-
-
4,907
13,879
16,271
-
-
16,271
38,934
37,296
-
19,104
18,192
175,705
189,038
-
-
189,038
-
0
-
-
-
371,613
432,236
0
159,944
272,292
-
0
-
(500)
500
(11,241)
(11,241)
-
(11,241)
-
43,839
(583)
0
12,666
(13,249)
32,598
(11,824)
0
925
(12,749)
1,241,327
1,273,925
2,500
1,150,941
120,484
1,273,925
1,262,101
2,500
1,151,866
107,735

The statement of financial activities includes all gains and losses in the year. All income and expenditure derives from continuing activities.

The notes on pages 11 to 19 form part of these financial statements.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 8 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS AT 31ST DECEMBER 2022

Notes 2021
£
2022
£
Total funds
15
Endowment Fund
Endowment funds:
15 / 20
Art Group
15 / 20
Bowling Club
15 / 20
Friendship Hour
15 / 20
Badminton Club
15 / 20
2nd Newtownabbey Boys’ Brigade Company and Girls Association
15
Property Management Fund
15
Kids & Co
15
Mission Support Fund
15 / 19.2
Mission travel fund
15 / 19.1
Malawi Fund
15
Asset Holding Fund
Restricted income funds:
15
General funds
Unrestricted income funds:
THE FUNDS OF THE CHARITY
TOTAL ASSETS LESS CURRENT LIABILITIES
NET CURRENT ASSETS
12
PAYABLES: amounts falling due within one year

Cash and cash equivalents
11

Receivables
CURRENT ASSETS

Investments
INVESTMENTS
10

Tangible assets
NON CURRENT ASSETS		 958,356
947,115
958,356
947,115
200
200
343,143
348,914
28,917
20,335
200
200
(56,691)
(54,463)
372,060
369,249
315,369
314,786
1,273,925
1,262,101
2,500
2,500
62
62
97
343
321
321
499
688
2,049
1,825
128,739
136,710
-
(57)
48,287
52,008
12,531
12,531
-
320
958,356
947,115
120,484
107,735
1,273,925
1,262,101

The notes on pages 11 to 19 form part of these financial statements.

The financial statements on pages 2 to 19 were approved by the Kirk Session on 21st March 2023 and signed on their behalf by:

————————————

Mr Richard McChesney Trustee - Clerk of Session

————————————

Mrs Rosemary McNicol Trustee - Secretary of Congregational Committee

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 9 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST DECEMBER 2022

Notes 2021
£
2022
£
Net cash and cash equivalents at 31st December 2022
Net cash and cash equivalents at 1st January 2022
Increase in cash for the year
Reconciliation of net cash flow to movement in net funds
Increase in cash and cash equivalents for the year
10
Expenditure on non-current assets (capital expenditure)
17
Returns on investment and servicing of finance
16
Net cash inflow from operating activities		 (45,089)
-
860
841
45,936
4,930
1,707
5,771
341,436
343,143
1,707
5,771
343,143
348,914

The notes on pages 11 to 19 form part of these financial statements.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

  1. Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 Statement of compliance

The financial statements are 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 from 1st January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 (insofar as this applies to the Charity).

Whiteabbey 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 note(s).

1.2 Preparation of the accounts on a going concern basis

The Kirk Session’s policy is to undertake ongoing review of the ‘Going Concern’ status of the charity, taking note of the organisation’s reserves policy and projected availability of funds to enable the organisation to fulfil its responsibilities. A statement on the outcome of the ongoing review is given at note 18 on page 19.

1.3 Revenue

Items of revenue are recognised and included in the accounts when all of the following criteria are met:

Revenue received in advance of the provision of a specified service is deferred until the criteria for revenue recognition are met.

Grants receivable

Grants receivable which relate to the year are credited to revenue within the Statement of Financial Activities, with unspent balances being carried forward to subsequent years within the relevant fund.

Specific debts are recognised where approved grant expenditure exceeds grant revenue received to date. Grant revenue relating to future periods is carried forward under payables.

1.4 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.

1.5 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Kirk Session in furtherance of the general objectives of the charity and which have not been designated for other purposes. The fund comprises the accumulated surpluses and deficits of unrestricted income and expenditure.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of administering such funds are charges against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income and gains are allocated to the appropriate fund.

1.6 Expenditure

Expenditure is recognised once there is 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 is classified under the following activity headings:

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

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WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont’d)

1.7 Non Current Assets (Fixed Assets)

Fixed Assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £5,000 are not capitalised. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life. The estimated lives and residual values are shown below:

Expected useful life Residual Value
Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indefinite. . . . . . . . . . . . . . . n/a
Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 years. . . . . . . . . . . . . . . . £585,000
Furniture, fixtures and equipment. . . . . . . . . . . . . 10 years. . . . . . . . . . . . . . . . £nil
Motor Vehicles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 years. . . . . . . . . . . . . . . . . £nil
Computers, software and technical. . . . . . . . . . . . 4 years. . . . . . . . . . . . . . . . . £nil

1.8 Receivables

Trade and other receivables are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

1.9 Cash and cash equivalents

Cash and cash equivalents includes bank deposits, 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.

1.10 Payables and provisions

Payables and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Payables and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. Legal status of the charity

Whiteabbey Presbyterian Church is a Congregation of the Presbyterian Church in Ireland. It is a charity registered in Northern Ireland no. NIC104452.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 12 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont’d)

3
INCOME

UK bank interest received
from investments:

Organisations’ other income

Mission travel fund refund

HMRC job retention scheme

Insurance claims

Other income

Gift Aid tax refunded
from other activities:

Bookstall sales

Special collections for Missions
from charitable activities:

Art Group fees

Bowling Club fees

Friendship Hour donations

Badminton Club fees

Boys’ Brigade and Girls Association
grants

Boys’ Brigade and Girls Association
donations

Property Mgt Fund - LPW scheme

Property Mgt Fund donations

Mission Support fund donations

Mission travel fund donations

Malawi donations

Grants received

Other donations

Loose collections

Legacies received

Freewill offering
from grants, donations and legacies:		 3
INCOME

UK bank interest received
from investments:

Organisations’ other income

Mission travel fund refund

HMRC job retention scheme

Insurance claims

Other income

Gift Aid tax refunded
from other activities:

Bookstall sales

Special collections for Missions
from charitable activities:

Art Group fees

Bowling Club fees

Friendship Hour donations

Badminton Club fees

Boys’ Brigade and Girls Association
grants

Boys’ Brigade and Girls Association
donations

Property Mgt Fund - LPW scheme

Property Mgt Fund donations

Mission Support fund donations

Mission travel fund donations

Malawi donations

Grants received

Other donations

Loose collections

Legacies received

Freewill offering
from grants, donations and legacies:
Totals
2021
£
Totals
2022
£
Endowment
funds
£
Restricted
funds
£
Unrestricted
Funds
£

UK bank interest received
from investments:

Organisations’ other income

Mission travel fund refund

HMRC job retention scheme

Insurance claims

Other income

Gift Aid tax refunded
from other activities:

Bookstall sales

Special collections for Missions
from charitable activities:

Art Group fees

Bowling Club fees

Friendship Hour donations

Badminton Club fees

Boys’ Brigade and Girls Association
grants

Boys’ Brigade and Girls Association
donations

Property Mgt Fund - LPW scheme

Property Mgt Fund donations

Mission Support fund donations

Mission travel fund donations

Malawi donations

Grants received

Other donations

Loose collections

Legacies received

Freewill offering
from grants, donations and legacies:		 860
841
-
2
839
64
218
-
218
-
12,708
0
-
-
-
1,120
0
-
-
-
-
0
-
-
-
2,304
4,522
-
3,161
1,361
54,416
59,508
-
20,009
39,499
526
73
-
-
73
87,665
112,465
-
112,465
-
-
0
-
-
-
-
492
-
492
-
-
120
-
120
-
-
541
-
541
-
-
2,330
-
2,330
-
-
3,080
-
3,080
-
-
750
-
750
-
29,475
27,877
-
27,877
-
5,200
0
-
-
-
-
0
-
-
-
-
1,565
-
1,565
-
5,198
0
-
-
-
4,193
4,713
-
-
4,713
2,624
5,066
-
-
5,066
5,500
3,898
-
-
3,898
203,599
203,594
-
-
203,594
415,452
431,653
0
172,610
259,043

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 13 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont’d)

4.1
EXPENDITURE

Sundry expenses

Bank charges
Other expenses:

Other governance costs

Independent examiner fees
Legal and professional fees:
on other items:

Other charitable projects

PCI Assessments

Grants payable

Charitable distributions - overseas

Charitable distributions
Programme costs (see note 5):

Telephone, computer and internet

Printing, postage and stationery
General administration costs:

Minister and employee’s expenses

Training
Travel and training costs:

Other premises & eqpt expenses

Audio Visual equipment

Cleaning materials

Repairs and Property projects

Heat and light

Insurance

Rates and Water Rates
Premises, equipment & insurance costs:

Employer pension contributions

Wages and salaries
Employee costs:
on charitable activities:		 4.1
EXPENDITURE

Sundry expenses

Bank charges
Other expenses:

Other governance costs

Independent examiner fees
Legal and professional fees:
on other items:

Other charitable projects

PCI Assessments

Grants payable

Charitable distributions - overseas

Charitable distributions
Programme costs (see note 5):

Telephone, computer and internet

Printing, postage and stationery
General administration costs:

Minister and employee’s expenses

Training
Travel and training costs:

Other premises & eqpt expenses

Audio Visual equipment

Cleaning materials

Repairs and Property projects

Heat and light

Insurance

Rates and Water Rates
Premises, equipment & insurance costs:

Employer pension contributions

Wages and salaries
Employee costs:
on charitable activities:
Totals
2021
£
Totals
2022
£
Endowment
funds
£
Restricted
funds
£
Unrestricted
Funds
£

Sundry expenses

Bank charges
Other expenses:

Other governance costs

Independent examiner fees
Legal and professional fees:
on other items:

Other charitable projects

PCI Assessments

Grants payable

Charitable distributions - overseas

Charitable distributions
Programme costs (see note 5):

Telephone, computer and internet

Printing, postage and stationery
General administration costs:

Minister and employee’s expenses

Training
Travel and training costs:

Other premises & eqpt expenses

Audio Visual equipment

Cleaning materials

Repairs and Property projects

Heat and light

Insurance

Rates and Water Rates
Premises, equipment & insurance costs:

Employer pension contributions

Wages and salaries
Employee costs:
on charitable activities:		 5,511
8,886
-
245
8,641
330
399
-
35
364
-
9,605
-
9,605
-
874
874
-
-
874
8,841
10,144
-
5,367
4,777
19,876
19,584
-
-
19,584
11,350
9,200
-
-
9,200
8,270
1,640
-
1,640
-
80,745
124,393
-
123,948
445
2,493
1,123
-
-
1,123
4,805
3,784
-
-
3,784
13,814
16,191
-
-
16,191
65
80
-
-
80
11,383
14,626
-
14,388
238
5,586
0
-
-
-
1,663
1,006
-
970
36
2,668
3,746
-
3,746
-
10,970
10,566
-
-
10,566
5,473
5,962
-
-
5,962
1,191
1,389
-
-
1,389
12,627
12,951
-
-
12,951
163,078
176,087
-
-
176,087
371,613
432,236
0
159,944
272,292

4.2 Staff costs and numbers

Totals
2021
£
Totals
2022
£
Restricted
funds
£
Unrestricted
Funds
£
Pension contributions
Other staff costs
Employers National Insurance
Wages and salaries		 12,627
12,951
-
12,951
16
54
-
54
7,874
9,583
-
9,583
155,188
166,451
-
166,451
175,705
189,039
0
189,039

No employee received emoluments of more than £60,000

The average number of persons, including part-time staff, employed on UK contracts was 9 (2021: 9)

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 14 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont’d)

5 Breakdown of amounts shown as Programme Costs in note 4.1 Breakdown of amounts shown as Programme Costs in note 4.1
Totals
2021
£
Totals
2022
£
Endowment
funds
£
Restricted
funds
£
Unrestricted
Funds
£
2212
2150
2130
2120
2110
2100		 Friendship Hour
Badminton clubs
Boys’ Brigade and Girls Association
programme costs
Sundry
Youth & children
Pastoral care costs
Mission & Evangelism
Emerging adult
Discipleship, Fellow, Prayer, Worship MG
Other charitable expenditure:
PCI Assembly assessments
PCI Assessments:
Intern scheme
Grants to individuals
Charitable Grants made:
Malawi Project / Mulanje Hospital
Charitable distributions - outside UK / Ire:
UCCF
Presbyterian Children’s Society
Scripture Union
Evan Alliance
CARE
Hamsayeh
Christian Institute
Christian Union
IJM 2021
Belfast Bible College
Vine Centre
PW Missions
Open Doors
Barnabas Fund
Afghanistan Appeal
Save the Children
Donations by 2nd N’Abbey BB / GA
Earl Haig Fund
World Development Appeal
Storehouse
Tear Fund
Christian Aid
Moderator’s Appeal
United Appeal
Charitable distributions:		 -
500
-
500
-
-
1,000
-
1,000
-
-
2,000
-
2,000
-
-
1,000
-
1,000
-
-
1,000
-
1,000
-
-
2,000
-
2,000
-
-
1,000
-
1,000
-
-
500
-
500
-
-
2,000
-
2,000
-
-
2,000
-
2,000
-
-
1,125
-
1,125
-
2,148
3,601
-
3,601
-
-
2,000
-
2,000
-
-
256
-
256
-
-
5,013
-
5,013
-
-
445
-
-
445
-
75
-
75
-
869
1,019
-
1,019
-
35,496
36,041
-
36,041
-
952
1,935
-
1,935
-
-
2,031
-
2,031
-
4,252
3,824
-
3,824
-
12,028
29,028
-
29,028
-
25,000
25,000
-
25,000
-
80,745
124,393
0
123,948
445
8,270
1,640
-
1,640
-
8,270
1,640
0
1,640
0
3,250
0
-
-
-
8,100
9,200
-
-
9,200
11,350
9,200
0
0
9,200
19,876
19,584
-
-
19,584
19,876
19,584
0
0
19,584
-
120
-
120
-
-
270
-
270
-
3,015
4,970
-
4,970
-
470
0
-
-
-
1,436
4,232
-
7
4,225
1,549
488
-
-
488
1,830
64
-
-
64
468
0
-
-
-
73
0
-
-
-
8,841
10,144
0
5,367
4,777
129,082
164,961
0
130,955
34,006

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 15 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont’d)

6 Net incoming resources for the year
Totals
2021
£
Totals
2022
£
Endowment
funds
£
Restricted
funds
£
Unrestricted
Funds
£
Independent Examiner’s remuneration
Net incoming resources are stated after charging:		 874
874
-
-
874

7 Trustee remuneration and Related Party Transactions

The total amount donated to the Charity without conditions from trustees and officers (primary related parties) and secondary related parties was £88,080 (2021: £75,590).

No trustee received any remuneration as a result of their Trusteeship of the Charity.

Four Trustees were employed by the Charity and received reimbursement of out-of-pocket expenses during the year (2021: 4). The details are as follows:

Rev Angus Stewart- Employed as Minister of the Congregation - Salary £43,412, Exp allowance £9,983 and mileage £432 Mr David Gamble- Employed as Emerging Youth Co-Ordinator - Salary £25,927 - Expenses £819 Mr Ian McClelland - Employed as Organist - Salary £3,764 - Expenses £nil Mrs Christine Swarbrick - Employed as Organist - Salary £2,711 - Expenses £nil

Five trustees received reimbursement from the charity where they had paid charity liabilities from personal funds whilst acting as agent for the charity. No other trustee or other person connected to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2021 - Nil).

8 Taxation

As a charity, the Church is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or 2256 of the Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

Transfers between the funds

Totals
2022
£
Endowment
Funds
£
Restricted
funds
£
Unrestricted
Funds
£
To General fund from Kids & Co Group
Transfer towards heat & light expense
To General fund from Bowling Club
Transfer towards heat & light expense
To General fund from Badminton Club
Transfer towards heat & light expense
To Property Management fund from Boys’ Brigade and
Girls Association
Transfer towards heat & light expense
To Property Management fund from Boys’ Brigade and
Girls Association		 0
-
(50)
50
0
-
(150)
150
0
-
(300)
300
(555)
-
(555)
-
555
-
555
-
0
0
(500)
500

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 16 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont’d)

10
Non Current Assets
At 31st December 2021
At 31st December 2022
Net Book Value
At 31st December 2022
Charge for year
At 1st January 2022
Depreciation
At 31st December 2022
Additions
At 1st January 2022
Cost
11
Receivables
Listed Places of Worship Grant due
Gift Aid tax reclaims due
12
Payables: amounts falling due within one year
Sundry payables and accruals
World Development Appeal payment due
United Appeal payment due
Interest-free loans		 10
Non Current Assets
At 31st December 2021
At 31st December 2022
Net Book Value
At 31st December 2022
Charge for year
At 1st January 2022
Depreciation
At 31st December 2022
Additions
At 1st January 2022
Cost
11
Receivables
Listed Places of Worship Grant due
Gift Aid tax reclaims due
12
Payables: amounts falling due within one year
Sundry payables and accruals
World Development Appeal payment due
United Appeal payment due
Interest-free loans
Totals
£
Furniture,
fixtures &
fittings
£
Buildings
£
Land
£
At 31st December 2021
At 31st December 2022
Net Book Value
At 31st December 2022
Charge for year
At 1st January 2022
Depreciation
At 31st December 2022
Additions
At 1st January 2022
Cost
Receivables		 0
-
-
-
996,843
97,562
659,281
240,000
996,843
97,562
659,281
240,000
11,241
9,756
1,485
-
38,487
30,745
7,742
-
49,728
40,501
9,227
0
947,115
57,061
650,054
240,000
958,356
66,817
651,539
240,000
Totals
2021
£
Totals
2022
£
Listed Places of Worship Grant due
Gift Aid tax reclaims due
Payables: amounts falling due within one year		 9,309
-
19,608
20,335
28,917
20,335
Totals
2021
£
Totals
2022
£
Sundry payables and accruals
World Development Appeal payment due
United Appeal payment due
Interest-free loans		 1,530
1,422
38,161
36,041
7,000
7,000
10,000
10,000
56,691
54,463

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 17 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont’d)

13 Analysis of charity net assets between funds

Totals
2022
£
Endowment
funds
£
Restricted
funds
£
Unrestricted
funds
£
Payables
Current Assets - cash and cash equivalents
Current Assets - receivables
Investments
Non Current Assets		 (54,463)
-
(43,041)
(11,422)
348,914
2,500
239,269
107,145
20,335
-
8,523
11,812
200
-
-
200
947,115
-
947,115
-
1,262,101
2,500
1,151,866
107,735

14 Financial Commitments

At 31st December 2022 the charity has no annual commitments under non-cancellable leases nor any other financial commitments that are not recognised in the accounts (2021: £nil). Whiteabbey Presbyterian Church has entered into a number of long term contracts for the supply of services all of which are cancellable.

15 Statement of Funds

At
31 Dec 22
£
Transfers
£
Outgoing
resources
£
Incoming
resources
£
At
1 Jan 22
£
Total funds
Total endowment funds
Endowment funds
Total restricted funds
Congregational Organisations
Property Management Fund
Mission Support Fund
Mission travel fund
Malawi Fund
Asset Holding Fund
Total unrestricted funds
General reserve		 107,735
500
(272,292)
259,043
120,484
107,735
500
(272,292)
259,043
120,484
3,181
(1,055)
(5,574)
6,782
3,028
136,711
555
(28,708)
36,125
128,739
52,008
-
(124,022)
127,743
48,287
12,531
-
-
-
12,531
320
-
(1,640)
1,960
-
947,115
-
(11,241)
-
958,356
1,151,866
(500)
(171,185)
172,610
1,150,941
2,500
-
-
-
2,500
2,500
0
0
0
2,500
1,262,101
0
(443,477)
431,653
1,273,925

Summary of the Aim and Use of Restricted Funds

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 18 of 19

WHITEABBEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont’d)

16 Reconciliation of changes in resources to net cash inflow from operating activities
2021
£
2022
£
Net cash inflow from operating activities
(Decrease) / increase in payables
Decrease/ (increase) in receivables
Net incoming resources before depreciation and investment income		 11,765
(2,228)
(8,808)
8,582
42,979
(1,424)
45,936
4,930
17 Returns on investment and servicing of finance
2021
£
2022
£
860
841
Investment income from UK Sources

18 Going concern

The Kirk Session considers that the charity has sufficient funding in place to continue its operations in the near future and thus deems the use of the going concern basis to be appropriate.

19 Restricted fund - Congregational Organisations

The charity accounts include the consolidation of the accounts of the Congregational Organisations (2nd Newtownabbey Boys’ Brigade Company and Girls Association, Badminton Clubs, Friendship Hour, Bowling Club and Art Group). During the year there were four transactions between the main charity bank and the Congregational Organisations’ bank accounts and these transactions have been treated as transfers between the funds. Further information on these transactions can be found in note 9.

Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE

Page 19 of 19