CHARITY REGISTRAT]ON NUMBER.. N11tr4502 Knock Congregation Of The Presbyterian Church In Ireland Financial statements Year ended 31 December 2022 Knock Congregation Of The Presbyterian Church In Ireland Flnan¢lJl ststements Yèar •ndèd 31 D8eember 2022 Pag¢$ Trusle8s' annuaI report 1to9 Indapendenl auditorf5 report to the members 10t012 Stslem8nl of financial activities 13 Statement of financial position 14 Statement of cash flows 15 Notss to th& financial statements 16to25 Knock Congregation Of The Presbyterian Church In Ireland Tru$to0$' annual report Yèar èndad 31 Decembor 2022 The trustees present thar ￿r￿Trrt gnd the financial st8lements ofthe charity for the year ended 31 December 2022. Reference and admlnlstratlve detalls Roglst•rad chartty nam• Kn(Kk Congrggation OfTho Pwbyl&rian Church In Ireland Charlty r•gl$tratlon number N1104502 Prln¢lpal offi¢0 53 King's Road B8lFasl BT5 eJH The trustses Rev D MooTe Mr P Brtswn Rev M Casement Dr S Craig Mr R 08kker MrBDIty Miss H Donaldson Mr K Glasgow Mr J Gourley Mr M Hamilton Mr S J&mphrgy Mr W LeSt¢h Mr l Long Mr T Mangon Mr N Martin Mf J Moore Mr C Mounstephen Mr D Mounslephen Mr T Moun$lephon Mr M M¢C8rtngy Mr l McClal¢h8y Mr J McCle118nd DrD Mecomb Mr D M¢Conk8y Mr F McDowell Mr S McKee Mr C McLou9￿1n Mr T M¢Quoid Mi J M¢Watters DrPOrr Mr A Spratt MT H Wilson Mr K Woodrow IR&signed 31 August 2022) IRes5gned 17 February 20221 IR88lgnod 15 Sèpt&mb&r 20221 IR8slgned 20 J8nu8ry 20221 Auditor Mulr & Addy Chartered accountants & ststutory auditor Muir Btjilding 427 Holywood Road Belfast BT4 2LT Bankers Dansk8 Bank Limited Belfast Donggall Square W&st BT1 &JS Knock Congregation Of The Presbyterian Church In Ireland TruBtees' annual report{¢0ntl￿*￿) Yèar gnded 31 D•cember 2022 Structur8, gov8rnanc8 and mana9emgnt The Klrk So5slon Tho Gharity trustees of the cc>ngTegatior7 are the members of its firk S&ssion. Under the congregation's governing doGument, The Code. the book of the constitution and govemment Df the Presbytarian Chtjrth in Ireland. the Kirk 88ssion Seeks lo watch ovar and promot8 th& spiritual inlgrgst of the congregation and of persons not connected with any cDngr8gation who ara within (ts bounds. 11 ensures pastoral care is in place in the congr&gatlon and $9gks lo further thè contribution of the Church lo Christian witness and service in the local c)mmunity. Th8 Klrk Sgssion has d$legaled lo its Congregational Committee the lgmporal aff8irs tsf th& congregation including acSmini8tering all funds and property belonging to th6 Congregation and s8lknng the remuneration of key staff having regard to relevant national statistics. M8mb&rs of the Kirk Session are ex-officio members of the Congregatlonal Committee. The Kirk Session consists of th& ordained minister, an associate minis18r and th8 rullng 8ldeB (>f the congregation. members arè &ntlU8d to prtspts￿. spoak and exercise equal voles al me81ings, except that th8 Moderator, the mlnistar in Èctlvo duty in th Congregation, has no ddib8raliva role bul Dnly a casting vote. Stated meetings of the Kirk Session are held al18asl nlna tlmes in each year. To bg chosen for th8 offlce of the 8ld8rship in the congregation a person must b8 A votlng mèmbèr and 8 rggular 8tt9nd8r al its ordinances. Tha salaction ol thosa proposed to b& callod 1¢) th& offi¢& can be &ilher by the congregallon or by th& Kirk Session. Tha nawty ol0ct8d 8ld&rs undergo 8 &w8ek training period ol inducllon and Ihgn partlclpalo In Ihe ongolng eld8Ys trainlng programmè which cov8rs all aspects of Ihelr rol• as both eld6rs and Irustees. Th• Pr•$byt•ry Undor thg Prasbytèrlan Church In Iroland form of govtrmance, the corporal6 oversight of a congregation is the responslbility of a Prgsbytjry which generally superintends the splrltual and temporal affairs of the eongregations asslgnod lo It by the General Assembly of the Presbyterlan Church In Ireland. Knock Presbyterian Church has been assigned to th9 East Belfast Pre8bylery of the Presbyierian Church in Ireland. The mgmb8rshlp of the Presbytery consists m8inly of the 8cb.ve minlsters of congregations a55igned lo il by th8 G8n8rel A558rnbly, ministers who have retired from activa duty and alders appointad by lh8 Klrk S8ssiDn of each congregation. Th8 CDngregation was represented at the regular meetlngs of Prèsbytary by our minister andlor one of the Èlders. This pmwdes an Important Ilnk be￿@&n thg congrggalions and tho wid8r structures of the church. Tho Goneral As8ombly The General Assembly Is the supr8me court of th8 Church, ropr65&ntlng In on& body th8 ￿019 Church and acting as Its supr8me legislatlV8. adminislraUv8 and judicial authority In deallng wlth 811 matters brought bèfore it. The General Assembly Is normally constitut8d during the first w8&k in Juna for worshlp and Its ¢ondu¢t Ils business. At tho end of business, il Is dlssolved. The membershlp tsf the Generdl Assembly ¢on$lsts m81nly of the active mlnislers of each congregaliDn, retired minlst&rs and representatpie elders appointed by the Kirk Session of each cOng￿gatIon. The minlster and on? of our elders were nominal to gltgnd th8 me8llng of th8 Gen8ral As$8mbly of Ihg Prosbytorian Chur¢h In Ireland held In Assombly BuSlding8, Belfast, In Juna. Publlc Bonofit Statsm•nt Th8 Pro$byt$rian Chur¢h in I￿10nd m$&ls th$ publk benofft r&qulr8ment by providlng banefil to Its memb$rs and th8 genoral public by making known the Christian Gospel of the Lord Jesus Christ through the advanc8menl of reSigion. The direct benefits which flow from the purposes of the Church include the gaining ol an understanding in Chrislian beliefs as set out in the Bible and In the Church's subordlnate stsndards Ilhg Wgstmlnslgr Conf@ssSon of Faith and tha Shorter and L8rger Cale¢hism8) leadlng to lo Splrltual and moral dèv?lopmgnt 8nd gpportunftle¥ for rg$pon$g to Blble tea¢hlng. In tum. thls fr8rn8work1gads lo practical expressions of Christian beliefs and standards in the local cornmunity such as through the care of those in need Ilndudlng thè slck. disabled and b&r&aved). Generally. th& abova benefits are delivered locally by congwations and Iheiy members or arg fa¢llitatgd through prosbytgries or are organl$od and delivered centrally. Local d&lNery is facilitated by c6ntral resources in in almost all cases. Public access is made'known through the use of nc>￿¢￿00&rd$, prlnted m8terlal, press advertlsgmenl. websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services inforEnal and ad-ho¢ feèdba¢k from mambèrs, Ilwlr famllles. and members of the public. The purpose does not lead to harm. The only prfvate bgnefit tlowing from our purpDSe is related to Ministers, Mission8Thes, Deacones8es, Irish Mission workgrs and Lay Agènts who rèc8ivè banèfits 8s a rasult of th8ir holding office or amployment. However, this is incidental and rkecessary In order to further our Bharilable purpose. There ar8 no olh&r prN*e bgnèftis. Th? benèflciarl&s of this purpose are membaTS, their families, other Individuals that the Presbyterian Church In Ireland is in direct and indirect contact with, the community in which pastoral services are PTovided and other communities throughout Northem Irèland, the Republic of Iroland, and worfdwide which benefit from our engagemeTrt with and support for both Christian and other secular organisations, charits&s nd individual membors of the public. The Kirk Session has had reg8rd to the Charity Commisslons public benefit requirement st81utory guidancg. Knock Congregation Of The Presbyterian Church In Ireland Tru$tee$' artnual report [wntlmi•d) Yèar ènded 31 Dgcember 2022 Objectlves and activitiè$ Knock P￿$by1￿rI8n Church is a oongregalion of th8 Presbyterian Church In Ireland. The Vlslon ol Knock Prgsbytgrian Church is. by the grace of God. to be an indusive. welcoming communlty of Chrisys people of all ages. which.. is increasingly characlerised by love for God, and love and concem for others.. TS Q)rnmitled to the historic Christian gospel as ravaalad In th8 Biblè.. and is rè19varrt lo people of thi5 lime and place. The Mlssion of Knock Presbyterian Church is, by the grace of Gcxj, lo help people of all agès bacom8 fully dgvolgd followers of Jesus Christ. Now surnmarised as Making Mature Disdplas. The Valu9$ r)f Knock Presbytertan Church are that we aim lo live out our Mlsslon 8nd Vision 88 a family of God's people by belng: a Covenant COTnmunlty wheTe our ralationships ars rcoled in tha promlsas of God by living faithfully towarcl H5m and toward one anoth8r. an Intargan8rational community whèw adults intsnti0nal￿ tak8 the lead to 8ngag8 wlh. encouraga and nurtu￿ yo)ung8r mgmb&rs to maturity in Christ. an Outward Looking community wh8r• w8 want th8 bt8ssings of God that belong lo us In the Gosp81 lo become b18sslngs for olhgrs bgyond thg bounds of our communSty. To fufll thg Church's Ml$slon, Vl$Son and Values. the olders arg d6v8loplng thè following nintt strategic areas. Each y8ar spe¢lflo and measurable Actlon Plans aw agr••d by Iho &ld&rs whlch wlll dwelop and tha straleglès and it is the d81ivery of thes6 kuon Plan$ whlch will detgrmino th& SU￿0$$ or olhtrMl$o of Ihg slrategle8'. Warshlp- To engage aach mamb¥r In vltal and mganlngful worshlp of God. Prayer- The elders continue to develop th8 waygr lifo of tha ¢ongregallon by creating many opportunities for individual and CDfpDrate prayer recogni$lng that wilhoul praygr the work of the Church is In vain. Pa8toral Caro It 58 88ch mgmbgrs responsiblllty lo pastorally carp for each other Wlth dd8rs having particular r93PIKl8ibi5ity lo ensurg that Iherg are congregatlonal structures In place lo delNer avary member pastoral carè. Ml¥¥lon- It 18 8ach mèmbèrfs rospDn8lbility to engage In the work of Chrlsuan mission to wherever God has placed t￿m. In addition, Elders encourage all of the Church members to support thos8 members wod(ing in full or part-tlmb homo tsr overseas mission work prayertully, practically, and financially and to support the homa and overseas mission p8rtn8rships in the Church. Youth - Elders continue lo put a priority on the nurtur8, discipl8ship, and 18ad8rship dgvalopment of our young people as w911 as th¥ transltlon ond gnga9gm8nt of our young people Into the full Ilfe of th8 Church. Dlsclpl•8hSp - Wllh a focus on W8lcom8. Word and Walfara, tha Church fully engag8$ wEth Its memb&rshlp holping them to grow In Christ through tho davelopmonl of Lèarning Spaces and lo èngage in lellowshlp through Community Spac85. Evangeli8m- D8vèloplng ways of sharing ihe gospel In the Church and In thè communlly. Outrga¢h & Communlty Sèr¥l￿- Dgv8loping ways for thg Chur(*) to roa¢h out into Ihg ¢(xnmunity. Proporty- Deploying our premises tD provide Bn irniiting space, weleDming trj all of the community. Knock Congregation Of The Presbyterian Church In Ireland Tru$ts*$' annual r•port Iconlinu•dJ Y￿r •nd•d 31 D•c•m￿r 2022 Achievements and performance In the past yeBr, Session meetings have been dorninaled by 2 signfficant matters_. The Kairos Moment Having ￿affIrmed the Church's Mission statement and summarised it as 'Makirg Matur8 Discip18S'. Session's mission is to develop th& following GharaCteristi￿ of a mature disciple in each one of u5 a5 lakgn from the Great Commandment in matth￿ Ch 22 vs 3NO: Growng inlenlionally pursuing a r&lation$hip with Jesus-. being transformed by the Holy Spirit.. and learning ￿or8 8both God. Going be1ng p88ylon81g In sgNIcts; being relational, loving your neighbDufs in our Church family., and baing mlsslonal. lovlng your neSghb)urs In the world. Action Plans commenced in January 2D22, under 5 Church actiwti&s'. WDf5hip services., community spaces- devdoping relal￿nShIpS with other disciples across the g8nerations,' leaming spaces- studying and leaming together what it is to be and to live as followers of Josu$.' rnission.. and praygr. A¢tson Plon$ continued through 2022, as detailed in each of the strategic development a￿aS outlined below. log8thor wlth Slx-monthly progrèss ravi8ws, Incorporating f88dback, ansurlng eff8ctiV8 prograss Is b8ing mad8. Thèrè has b88n and WIIS b8 rogular communlcalion IrotTr Se551on with Ihg wngregalion on th&sg Action Plans and othor wlovanl mattgrs. Mlnlstsr Vacancy. Al the Aprfl 2022 Sesslon mgetlng, Rgv Davld Moorg odvisfyd SessSon Ihet he had a¢cfrpted a Call from the PCI Council of Mlssion In Ireland lo the p051 of Minister in 'Special Work in Wesl Belfast,, initially for a four-ygar period commencing Dn 1 September 2022. Rev Moore advised Ihg congregation of ￿18 Call in May 2022 In light of Rgv Moore* Call, Sg88ion agr8ed to dafar th8 8ppolntment of an Associate Minister until a new Minister had been installed. This decision wa s agreed by P￿$bY￿ry and Llnk8ge Commission who extended the time for Knock to Call an Associate Minister to 24 months. At the June Session meeting, R8v Moor8 advised that Rev Garelh Ma¢Lgan, Ministgr of Orangèfièld Pr8sbyigri8n Church. had b8&n appolnted by Presbytery. as the Convenor ol the Vacancy CommlssSon for the Nllnlsler poslllon al Knock. As Rev Moore would not ba leaving th& Ministar position al Knock until 31 August 2022, Rev MoDr8 gave p&rmlsslon for th8 Vacancy Commission and S&ssion to to pr8parg th8 n8¢8s$ary New Minlster docum&nl8tlon over thg monlhs of July and August for presentation tct Presbytery and Llnkage Commisslon In September 2022 who both gave th8ir approval for Knock lo Call a new Minister. Rev Moom was Installed Into the role of Minister in 'Special Work in W8318elf88Y on 1 Sgptsmbgr 2022 8t W8st KITk Prèsbyièrian Church and Rèv MacL8an d&clarad the Knock pulpit vacant on Sunday 4 Sepl8mb8r 2022. The Vacar Commlssion then prepared a Praa¢hlng Schèdule of v)siling Ministers and Ac¢rgdil&d PreoGhgrs for Knook. Session has continued lo progress th$ followlng nlno strateg1¢ areas of dovglopment, which incorporate the KairoB hrtomenl Actlon Plans, throughout the year. Worshlp Sorvlcos S¢ssion's VlSTon for Worshlp serv￿aS is to increase ihè inlerg8nèralion81 famlly fe81 of Chu￿h, movo to morg regular slnglo Sunday momlng worshlp seNIcos over time and lo ¢r90tg 8 hunggrfor more. Following Itto oaslng of Covld-19 restrictions, in February 2022 single morning services commenceol at 10.30am and the first service of a two-rnorning s8rvice commgn¢9d 81 10.15am, with the second service commencing at 11.45am. As the year progrossed, the single moming service lime was changett by Session lo 10.158m to reduce some of the confusion over start lim&¥ and thè Church. with the 8xception Df the slde trdn39pts, ralumed lo 8v8ry pèw sèatlng following a slgnkficant thsing of Covid-19 reslriclions. In November 2022, Session agre￿ lo Iransitlon to 2 5ingl& rnomlng serylce at 10.30am commen￿ng on 5 February 2023. This single mornlng sgNice will reunite our Church family onco again, as we worshlp and praise God together as a family. As part of the transititsn process. Sassion has engaged with. listened lo, and invited ¢ommgnl from thos& attending both morning services and will work with the staff to shape a singl& moming seNice in a unifying way. Regular reviews of thg 51nglè moming sèrvlce wrfl be undertakgn. Evenlng worship 88rvices 8t 6.30pm recommenced in February 2022, altemating with the Engage Sunday evanlng programme. Knock Congregation Of The Presbyterian Church In Ireland Trustees. annual report IconlNnuadJ Year ended 31 December 2022 Achievements and p8rforrnance Prayer Sgsslon'¥ vision for prayer is to grow the wrporate pray8r1ttg of Ihg Church 88 8 foundation for Church life. Ses51on approved Action Plans in relation lo prayer underthe followfng headlngs: Dolng Prayer Resour¢ing Praygr L•arnlng Prayèr R•colvlng Prayèr Communlty Prayor S8ssion o>ntinu8s to provlde as many opportunltles for Individual and corporal@ prayer as posslble. Poworhouse. whlch m&&ts on th& first, thlrd, and fifth lif there is )na} Wgdnesday of gach month togglh$r ￿th tho ¢orpor818 prayar Ilmgs bafr)r& tha Sunday morning and evening serviceslEngage programme as well as the corporate prayer weeks in Septsmber and January, 8Te the m8in opportunities to parbcipate in corporate prayer in the Church. The Prayer Intercessors group (praying ftsr members on raquèst), er)ntinu8s to bè busy supporting m8mb8rs who 8r8 grf8ving, struggling, hurtlng or in pain. The Prayer Ministry group (praying with m8mb&rs on raqu851l has r&assessing ts slralegy posl Covid-19 and anticipatas baing abla lo offer this ministry again in 2023. Pastoral car• It is each memb8T5 responsibility lo pasloralty care for each othèr with Strsslon havlng partlcular rosponslblllty lo ensure that structures are in place lo deliver evèry membèr past¢r81 care. Th8se slwdutss Inc5ude'.111 pa$toraltts, for membtrrs not In small groups, whlch are led by Elders who are supported by pastoral visitors from the congregation., lill small groups, where members P851oratly carg fL)r gach olh?r, 8nd11111 Pastoral Assistsnt, for mgmb¥rs who ar& hous¥bound, In hospltal. or In nurslng or care homes. Rev Robert Beggs (retired Minister of McQuiston Memorial) was appointed Pastoral Assistsnt on 1 October 2022. Dr Richard Dunlop had been covering the Pastoral Assistant position for the previous 12 rnonlhs. In January 2022, 24 memb8r8 of the congregation gxprgssed 8 d8sirg lo be¢omg Pastoral Visitors and following IrainiryJ I wero allocated to one of the pastoral8s worklng along8id8 the Elders, providing pastoral ¢aro and support for th& mgmbor$ of thts pastorales in¢ludlng thg re.commèncement ol hom8 visitations. following the significant easing of Covid-19 re5triclions. In April 2022, Sèssion raformed the 8&reav8mgnl Team. whose Initlal rol8 wa5 to draw alongside thos8 famllies who were bereavèd during tha Covld-19 pandemic period but who will also have an ongoing ro58 supporting m8mb8rs who are b&r8av8d. l$$lon Recognising the currènt acllve cwgrggatlonal InvoJv8m8nt In mlsslon work on an Indlvldual and Gorporato b8$1s. Sesslon wSn conllnug lo dw¥lop a missign mindset in the members. Sesslon approved A¢Uon Plon$ In r8lalion lo mission under Ihè following h8ading$.' Dovglop a theology of ml$$lon; Rovlow mlsslon relatlonshlps. En¢our#g• M&M￿r$ In mlsslon., Devglop our mlsslon memb•r ear•: and Focus on ml¥Blon•l pr4y#r. Sesslon recognisgs that tharg Br8 a numbar of members ol the congregation who work in full limg or part time ministry or mission either an individual capacity or with a missi¢)n org8nisatTon. A final 24-month MemoTandum of Undgrstanding belwggn Tèarfund and the DI(￿￿se ol Muhabura In Uganda was signed. Sèssion and thg Uganda Partnership Committeg have put plans in place for this ffnal cydè with Tear Fund and the Diocese of Muhabura. Following Tully¢arng1 Presbyterian Church becoming vacant in April 2022 and being und&r Presbytgry r&vigW, Stsssion encouraged and continues ID encourage membors of the ¢ongrègatlon to support the congregation prayerfully, rinancially. and pmctlcally. Graham Connor and Rev David Mcllwralh are (trading services at the Church wth an asslstanl whu was appointed over the sumrn8T and a (xiThmunity wtsrkèr to bè appointed. The CrÈ8tion Carè Group. which meets to Cor￿Ider gnd implement ways in whlch the congregation can. ¢olle¢tiv8ly and Individually. b8ttèr c8r& for the environment, undertwk many activitiès during th8 year providing Practical advlce and support to the congregatton on sustainable livlng and reducing our carbon f¢xitpiint. The Group will be undertaking an environTnent81 audlt of Knock Church in 2023. Knock Congregation Of The Presbyterian Church In Ireland Trustso$' annual report Icomthuodj Y•ar énd￿ 31 De¢gmber 2022 Achl•vemeTts and p8rfornianGe (¢OftllnuadJ Youth 560 Chlldrgn and young people from Knock, neighbouring churGhos and the lo¢af community attended th8 Church youth summer outreach programmes which induded KSng'5 Cross Hdiday Bible Club. Activate, Game of Three Halves. and Adventure Days with only C>na ihird of those attending being from KnctL Youth w88kends wero held al Caslewellan Cast]e on 18-20 March 2022 and 25-29 August 2022 and a P&P7 waakand was h8ld on 6-8 May 2022 Gr8anhouse, the Sunday evening youth 18llowship, ¢onlinues lo provlde OPPDrtunilies for our young people to Praise God and pray with each olher, to study th$ B5blg, and to grow as di5CitAes. The Lighthous$ and MADhouse Sunday morning Bible classes help our children and teenagers lo better understand the Blblg and tha Christian faith and th& Creche allows parents of b8bles to hear God's Word in the Church s6rvl¢gs. The 'Deeperf and 'Mentoring' programmes, run by the staff, as well as th OCN courses on on offer, help our teenagèrs d8velop and transition into S8rving in Church. The Genesis group SUPPDrts our young peopl8 in thèir faith al univ8rsity or in their f￿rnative years ol work as th&y move away from hDm8. Knock Youth reachks out to th8 local community through the busy Church Youth Club on FrTday evenings and through the large numbar of uniformed organisations (Girfs and Boys B&avers, Cubs, Scouts, and Explorer Scouts) meeting on tha Church pr8mls85 through the week. In lh& ff rst y&ar of thè Duke of Edinburgh Award schama at Knock. 22 young P8Dple look part, 17 silver and 5 gold, with 25 young paople r8glst8r8d lor the current yèar. In Ilght ol the nLtmber of asylum-seèking familles slaying In Bglfasl hot8ls. Session agraed that Knock provid8s outreach respitè youth work to the children and young peopl8 in these asylum48&king famili98. Followng thg Edu¢ation Authority's provision of a 2-yeaT funding pa¢kage from April 2021 to cover the costs of thg ￿ Youth Support Worker poslllons and associated programmes. S8$$lon undèrtook regular reviews of th& fundgd youth prtsgramm8s a dld th8 Education Authority who ass8SS8d the Knock youth prtsgrammes as 'oulstanding.' In light of thls and lo continue the programmes. In D0¢*mbgr 2022. Se￿50￿ agreed ihal an application b8 mado to tho Educatlon Authority for a further 3-yeaT fundlng packago for th8 youth programmes commencing in April 2023. Dlsclpl•$hlp So5slon Tenamed the 'Learniro Spaces, programme as 'Engago', whSch Commenced in February 2022 on altgm8te Sunday evenings, provldlng Int8ntlonal opportunities for the formation of disciples In terms of ¢org b911￿8, splrilual discipline. contèmporary issuès, ovangelisrn. through a discipleship curriculum antl through (xjmplemenlary Intsractlve leaming. As part of the 'Communlty Spaces. prograrnme, cr8Bting spac8 for relationships lo be Inlllaled ancl davoloped and exploring th8 polgnlial gf Ih8se for developlng th8 Inlorgenerational natur9 of Church, Session undertook a r8vlew of thè axisting small groups, In th8 flrst half Df thè yèar and. followlng th8 slgniftcanl easing of Cowd-19 r8Strfctlons, recommeneed oc¢aslonal ngregatitsn21 br88kfasts Bnd BBQ lunchès lo facilitate d￿elOPment of mlationships wiihin tha Knock family. Towards the &nd of tha y&ar, naw'Cr>nnect' Groups w&rè initiated which wll be inl8nlionally Int&rg&n8rational in their mak&up. In Nov8mb8r 2022, ChrlstlBn Guld•lin•s ran a 'Promotlng Good Mentsl Health, course in the Church and as part of Fgmlly Mlnistry, th* 'F8lth al Home, progr8mmè recommenced towards the end of tho year. Tho monthly Lunch Club ￿ntInued lo provld8 regular f•llowship, encouragèment, and support for lh6 dd8r mgmbgrs ol tho congrggalion. Music Ministry saw tho formation of a ¢horal group to hèlp 18ad prais8 at Ihg Sgcond morning $ervica and single morning servic85 and some new praise groups wlth sgvgral nw praiso le8der8 being approved by Session toward the end of thg year. Thgr• wlll ￿ furthgr muslc mlni81ry developmènt through 2023. Knock Congregation Of The Presbyterian Church In Ireland Trustees. annual report(¢¢￿￿￿￿&d) Year ended 31 D•c•mbèr 2022 Achievements and performancè {eL*rUnuod) Evangg155m A &wgek Hope Explored course was run in May 2022 with a fvrther 3-week Hope Explored eour80 planned for January 2023. This course looks at the life, doath. and rgsurrection of Jesus in Luke's gospgl and is atx)ul real hope - a joyful expectation foT thè futurè, b859d on true 8v&nls in the past. whlch chang8$ gvgrythlng about the present. Mgmb8rs warg on￿uraged lo invite those they knew ID the coursgs. Women's and Man's Ministry progr8mme3 and events continued through the year, providing Bibl8 leaching. fellowshlp. pray8r and dls¢lpleship dtsvelopmenl opportunities for membBrs and thoso people that thtsy inv((8. Members of Knod( wgro carol singing al Klng's Square shopping area on Saturday 10 DwRmber 2022 as part of an Snvitstion lo the Community to= Knock's Communiy CarDI S8rvl¢8 on Sunday 18 December 2022.. the traditional Carol S8Nice on 24 Dacember 2022.. and the Christmas Day servS¢0. S8sslon continues lo support th8 work of th& SU E3 schools. ministry programm8 and in patlcular Sarah Coghlan. the East Balfast SU E3 worker. Outr•o¢h and S•rvlng the Communlty In light of the influx of Ukrainlan refugaas into Belfast. Sasslon 6nc¢)uragèd Church members, who were able to. to r8gl$ter with the UK Gov8rnment's 'Homes for Ukraine, scheme opening their homes to these refug&&s. Sèssion also gave consldor8tion lo olhar practical ways In which these Ukr8inian refugees could bè supported and èngaged wrfth th8 'Stsrfish' organisation who actively Seek Its find hosts for refugees wiLh severa5 membgrs of the Church subsequ8nlly hosting Ukrainian r&fug&& famllies and Indlvlduals. In Sapt8mb•r 2022, th• Communlty Service Group was re-8nvSslonad and became the Community Support Group whos• vlslon Is 'mernbers of the Church, through God's grac&. love. and care, providing practlcal Christian support In th& communlly,. Th6 nèw joint coordinators for th¢ Group and arg oncouraging rn8rnb8rs of the congregation to becomo involved. In light of the 'cost of [￿Ing, crisis. In October 2022. Knock Church regisler8d as a Warm Hub, provldlng a waim, drop-in space to Church mambars and tho I￿81 ¢ommunity belwoen 10arn and 4pm each Tuesday until March 2023 offgring fre8 hospilallty, free wi-fl. papers, board games and a frfendly w8kome. In November 2022, Knock Church r8gi5tsred tha 'Welcom9 Churches, initi8livg for p8ople who house asylum s88k8rs. As part of the insti'aliv8, Knock will be nollfi8d when asylum seekers are housad In the Knock arga and 'Welcome ChurGhg8' wlll then ask Knock to 8ngag8 wlth these asylum seekers whllsl provldlng appropriats training and Support. Tho 88dmlnt¢n Club. Drama Society, Wednesday Wolkarg. Saturday Slrfders. Cr8ft Group. Knock Tots. Contact Centre. and Special Friends of Knock activities continuo lo provlde fellowshSp and outreach OPF(*rtunilies lo the community. Prop•rty The plans forthè'on the Klnc's Road, Church Hall redevelopment project, whlch alms lo provld8 on Invlyng space w8lcomlng lo all, were approved by the Plenning authoriti8$ in April 2022 with no changes rgquired. Session and Congregational Committee then approved that the appointsd professional team be inslrucled io proceed wilh the detailed design of tha plannlng approvad scheme. Safeguardlng As part of Its responslbllRSas, Sasslon ¢ontinuoS to keep under revtew th8 Church's Chlld Protsction Policy and Adu Safeguarding Policy. Church Membership Al 31 December 2022, there were 724 persons on th& Communion Roll, 719 families claiming connection with tha congrègation and 1.786 persons of all ages claiming connèction wlth th8 congragatton. In tha 2022 y&ar. th6rè war& 6 naw communicant members, all on transfèr, and there wbre S baptisms. 3 weddings and 19 funorals. Knock Congregation Of The Presbyterian Church In Ireland Trusts•s' annual r•ptsrt{¢oNtlnu•ol Year end•d 31 D•e•mber 2022 Flnancial r•vlew congregation's m8ln 50UT¢e of income is members. contributs.ons through Weekly freemrill Offpring 3nd donations for Mission. During thè year total in￿rne was £921,63012021.. £941.43n- The lolal incorne for the year included b8qu8sts received of £14,841 12021.. £53,124). In 2022 expèndituro net of donations in respect Df On th8 King's Road building projèct was £86,603 12Q21.' £7.2441. The ng1 surplu5 for the year is £52,135 12021.. ng1 surplu5 £94.5561 which has incr&as¢d nel ass815 at 31 Da¢èmb&r 2022 to £1.856,77812021.' £1,804.6431- Th& Church's Investment Policy is to inv&st any surplus funds in zero risk Bank Treasury Daposils and to obtain intargst ¢)n these funds. At 31 December 2022, there was £1,290,64012021 £963,808) held in Treasury Deposits. Tho Church also owns tho Church property which is Ca￿led at cost and Is fijlly depreciated. The Manse residentlal property for its Minister and a residential house on the Church site arg v8lued in total at £600,00012021.' £600.(￿oI. The Church has a low-risk attitude in all of its aclivitias Bnd saaks 1¢> mitigate risks where at all possibla. Plans for futurè ￿rIodS Tha Elders will conbnug lo devglop the 9 strategic areas ol the Church, Implgmenling and allocating resourcès as roquir8d, as th8y work towards delivering the Church's Vision. through its Mission and Valua$. lo extand Christ's kingdom in the congregatfon, th8 local communlty and throughout the world. Trusts•s' r•spon$lbllltl•8 statsment Th8 Irus188s are rg$pon$ible for pr8P8rfng the INstees' r8port and Ihfr finen¢lal $tatgm8nts in ac¢r*rdanco with appli¢able law and Unltgd Kingdom A¢¢ourtlng Standards (United Kingdom G8n8rally A￿pIe￿ Accounting Praclicel. law appllc8ble lo charlt1•s In North$rn Ir81gnd rèqulrés the charily trustees to prapara fsnan¢lal $t8tam8nts for aach year whl¢h givg 8 trug and f8ir v16w of the slatè of affalts of the charity and of tho In¢omlng r880urces and applicatlon of resouTces, of tho ¢harily for that period. In pr8paflng theso financial ststemgnls, the trustees are requlrad to: solact sultabl8 aecounting policies and then apply them consistèntly. observo th? malhods and principles in the applic8bl8 Charfties SORP.. makg judgments and awuntlng •$limal&s that aro rèasonable and prudent- state whether applicabl8 UK Accounting Stgndards havg been followed. subloct to any material d8partur8s disdosgd and explained in the financial stolements., prepare the financial slatemants on Ihg golng concem b881s unless R L% inapprowat8 to presum8 Ihol the charlty ￿11 contlnug In buslngss. The trustees are responsSb19 for kggplng 8deqtJatg accountSng records that are sufficient to show and explaln thg charity's transactions 8nd disGlose with reasonable accuracy at any time the financiBI position of Ihg ¢h8dty and enable them lo ensur8 that the financial siatemenis comply with lh8 Ch8ritl8s A¢1 (Northern Ireland) 2008. They are also responsible for sgfgguarding the assets of the charity and hgnco for t8klng reasonabl8 steps for the prevention and detection of fraud and other irregularttS8s. Tn￿t￿ R•sponslbllltl•s Members of Session are mindful of th8ir Trustee r&sponsibilities in ch8rity law, giv8n that Knock Prgsbyterian Church is r8glstèrèd charity- S8ssion works dosèly with thè Cgngr8galional Comrnittee lo ensure that the necessary structuras, pollclas. proc8dur83, and mechanisms are in place and that legal and regulatory rèquiramgnts arg b&lng m&t to d8livgr good governance as benchmarked by the Charities Commission Nl. Members of Sesslon ￿11 be w81ving furth&r training in 2023 on these responsibilities. Knock Congregation Of The Presbyterian Church In Ireland Trusts•$' annual roport Imrtlnuad) Yèar èndèd 31 Dgcgmber 2022 The trust s, annu81 ￿port was approved on 16 February 2023 and signed on behalf ofthe board of trustees by.. Pfj Mr H Wllson Trustee Knock Congregation Of The Presbyterian Church In Ireland Indgpondont auditorf$ report to tho m¢mb•rs of Kno¢k Congr¢gatlon Of Th• Prosbyt•riaft Chur¢h In Iroland Year •ndèd 31 De¢•mbgr 2022 Opinion We have 8udited th8 fln8nclal staternents of Knock CorEgr8gation Of The Pr85byterian Church In Ireland (the 'ch8rtty'1 IOT th8 year 8nded 31 D8c8mber 2022 which compris8 the statement of fir78ncial 8ctsvit18S. Statemerrt of fin8nCI81 position, statement of cash flows and the related notes, including a summary of significant acwunting policies. The financial reporting framework that has been applied in their preparation is appliGable law and United ￿ngdoM A¢¢ounling Standards. including FRS 102 The Flnancial Reporting Standard ap￿1¢able in the UK and Rtspublic of Irgland (United Kingdoffl Generally Accepted Accounllng Practice). In our oplnlon the fln8n¢ial stslem&nls'. gTve a true and fair view of the stste of the charity's affairs as 8131 Oecernb8r 2022 and of ils incoming resouTces and application of resources. including lis incoma and &xp8nditur8. for the year then anded.. h8va b88n prO￿rIY pmpared in accordance with United Kingdom Generally Accept8d Accounting Practic8.' have been prep8red in 8ceoTd8nce with the requirements of tha Chariti6s Act (Northern Ireland) 2008. 8081$ for oplnlon W8 condLJCted our audit in accordan¢o with Intemational Siandards on Audlting (UK) IISAs IUKII and appllcabl8 law. Our responsibilities undèr thosè Stand8rds 8re further describod in tha 8udllo¢s responslbllltl&s f)r Ihtr audlt of tho flnandal 81ataments section of our report. We are Independent of the charity in accordance with the gthic81 requirements that are relevant lo our audit of the flnancial stslemgnts In tho UK. in¢iuding th$ FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requiT8ments. We belleve Ih8t the 8udll •vid$nco wa havg oblainod Is $uffi¢lgnl 8nd approprialo lo provld& a basis for our opinion. Conclu8lon* r•l8tlng to golng concgm In auditing the financial slalements. w9 hav9 conclud8d that th8 Irust88s' usa of thg golng concern basls of accountlng In tho preparation of the flnanclal stalefflents 45 appropri81•. Based on the work w& hav8 p8rfomigd. wg havg not Identlflgd any matèrial uncertainties relating to 8vents or conditions Ih8t. individually or coll8cUvdy, may cast signlficanl doubl on tha charity's ability lo contlnu& as a golng Concgrn lor a pèrlod of al 18a8t ￿￿[vO months frorn when the flnancial stalaments are aulhoris8d for issue. Our rospc)n$lbllltl8S gnd thg r8sponslb15111es of the tTUStees wilh tssp8ct lo going eon¢arn ar8 d8scrfb8d In the ro18vanl S￿n$ of this rèpcfft. Othor Infom?gtlon The Oth8r informallon ￿MPrIso$ the Infomatlon Indudgd In Ihg annual report. other than th8 financial statements and our audltorfs roport thereon. Thè INsl&es ar# responslble for the other Infomiallon. Our oplnlon on thè financial stat8rn8nts does not cover thg other informotlon and, except to the extent otherwise explicitly Stated In our report, we dL> not gxpr958 any fomi of assurance concluslL)n thereon. In connection with trur audit of the financial $18t9m9nts, our r8sponsibility is to read the other Information and. in doing so, considgr whèther the other inforrnalion is rnalerially inconsis19nt wlh thè financial statèmènts or our knowledge obtained in the audit or otherwise appears to bg matsrially misstated. If we identify such material iner)nsistsn¢igs or apparant material mlsstatements. we are required to determi￿ whgthgr tharo is a material misslatemenl in the financial Stalemonts or a m8tsrS01 mlsst8l&ment of the other information. If, basod on the work we have ￿rforrned. we condude that thora is 8 material misslaleTTFent of thls other infomiation. we are requlred to report th81 fact. We have nolhSng to report in Ihis ¥egard. 10- Knock Congregation Of The Presbyterian Church In Ireland Independent auditovs rsport to th• mtrmbers of Knock Congwatlon Of Th• Prgsbyterian Church In Iroland [conlthuedJ Year ended 31 D•cemb•r 2022 Matters on which we are required to report by exception In the light of the knowledgs and understan(Sing of the charity and its environment obtslned sn the course of 8udS1. we have not identrfied material misstslenyenls in the trusle8s' report. Wg have nothing to report in resp8cI of the following matters in r8lalion to wh¢ch the Charities Act (Northern Ireland) 2008 rgquirgs us lo report lo you if. In our opinion.. the information given in the Iruslg85' report is inconsistent in any material respo¢1 with the financial statements., or adequ8le 8￿oUntIng records have not been kepL or th8 flnan¢ial staleNHen15 ar& not in agr&ement wlth tho accounting resords aThJ retums.. or we have not recèived all the information and explanations wo r8qulr8 for our audf(. Ra8ponslbllltl•s of trust••s As 8xpJalngd more fully in the trustees, responsibilities statement, the trusttr&s aro r&sponslble for the pr8paralion of thg flnancial stalem8nts and for b&ing satisfied that thay glva 8 true and fair view. and for such inlarnal contrc>l as tho Irustsas det&miin8 IS necessary to anablg tho P￿par8t]0n of flnancial stat8Fnenls that aro frag from material mlsstslement, whether du8 to fraud or error. In preparing the flnanclal statements, the trust*9$ are respon$Sbl8 for as88ssing the charity's ablllty lo ¢ontlnu8 8$ 8 golng concern, disclo8in9, as applicable. mattors rolaled lo going ¢oncem and using the going con¢$m b8SiS C*f accounting unless the Iruslees either intend to Ilquldate tha charity or to ¢8a$a tsperalions, or have no raallstlc alt&mgtlv• bul lo do so. Audltorf* re¥ponslblliti•• for th• audlt of th• financlal statsm•nts Our obl9dfvg8 ar8 to Dblain r88s0nable assurance about whèther th8 fln8nclal 3t4t9rnents a5 a whol8 are free from mat6rfal mls51alemenl. whether due to fraud or arror. and to issua an auditor's report that includes our opinion. Reasonablè 8ssuonee is a high level of assuranc6. but Is not a guarantge that an audit conducted in accordance with ISAS IUKI wlll always d8l&ct a material mlsstatamgnt whèn it $xisls. Mi$slalgments can arlse Irorn fraud or error and ar8 consld$rod maltrrial if, indlvidually or In tho aggrogalo, Ihey could reasonably be exp8Ct8d to influenc& the economk docisions of users taken on the basis of thesa financlal 51atemenls. Irr8gul8rille8, including fraud, are instanc88 of non-complianc8 wllh lawg and regulations. We deslgn PTOCgduras in Ilno wlth otjr respDnsibililies. oulined abov&, to datecl material misst8tements in respect of irregularities, Includlng fraud. Tha extent to which our proc8durgs arg ¢apable ol dolectlng irregularities, including fraud Is d&tsi19d bdow.. We discussed laws & regulmtions Bnd fraud risks durfng our audit planning procedures. We consider that fraud. Ef It We￿ to occur. would most Ilk8ly Snvolv8 tha ml$8pproprialion of in¢om8. Audit PToceduros woro plann8d and p&rformèd lo ass¢$$ proces$8s lor recordlng the differènt sources of incorne. We remaln rnindful that fraud. by Its v9ry naluro, may be difficull to dolsct bul we have t8sled controls in placa and ¢onsidgr that our audit has a reasonable chance of delecling a Fnaierial fraud In this ar&o. As part of an audit in accordance with ISAS IUKI. we exer¢l$g professional judgment and maintain professional sceptlcSsm throughout thg 3udil. We also.. Idenlfy and assess the rssks of material misstatemenl of the financial statements. whethor due lo fraud or error, design and p&rforni audit procedures responsnie to thosfy rbks, and obtsln 8udil avidence that is sufficient and appropriate to provide a bBSiS for our opiniDn. The risk of not det8cling a tll8lerial misslalement resulting from fraud Is higher than for one resultlng from error, as fraud may involve collusion, forgery. intentiortal omlssions, misrepresentations, or the ovarrido of intgmal control. Obtain an understanding of internal control relèvant to the &udil in order to d￿9n audit pro¢ectures that are apprDpriale in the circurnstancos, bul not for the purpose of expressing an opinion on the eff￿'VenesS of th8 Inl&mal control. Evaluate th& appropriateness of accountlng policies usad and the reasonableness of accountlng èstlmates and ￿lated disclosuras madè by the trustètrs. 11 Knock Congregation Of The Presbyterian Church In Ireland Indop•nd•nt audltor's rèport to th& m¢mb•rs of Kno¢k Congrogatlon Of Tho Pr¢$bytorian Church In Ireland I¢oftTthu¢d) Y•ar 8nd•d 31 D•e•mbèr 2022 CDndude on the appropriateness of the trustees, use Df the going concern basis of accr>unting and. based on the audit evidence obtained, whether a material uncertainty exists related to events or (x)ndib"ons that may cast signrfic8nt doubt on th8 charity's abfjity to continue as a going concern. If we conclude that a material uncertainty exists. we a￿ required to draw attention in our auditorfs report lo the ielated disclosures in the fi'n8nGial stst8m8nts or, if such disclosures are inadequate, to modify our opinlon. Our Gonclusions aFg based on the audit evidence obtained up to the dale of our audilDr's reporL However, future events of condiknons may cause the chaNty to ceasè to continua as a golng concgrn. Evaluate tha overall presentallon. structurè and contènt of thè flnancl81 stat&mènts. induding dis¢losurgs, 8nd whether the financlal statements represent the undertying transactlon5 and events In a manner that achieves fair presentation. We communicatè with thosè charg6d wilh govarnance r8garding, among other matters, the planned scopg and tlming of the audit and significant audit findings, includirYJ any significant deficienci88 In inlgmal control that we id8ntify duNng our audiL Ug0 of our rop?rt This raport is mado solèly lo tha charity's mèmbèrs, as a bcdy. in 8ceDrdanc8 with saction 65 of thè Chariti$s Act (Northarn Ireland) 2008. Our audit work has been undertaken so that w& mlghl State to th8 chariws members those matters w8 ar8 required to slat8 lo them in an auditor's report and *or no other purpose. To the fullest exlenl permitt&d by law, we do not a￿pt or assume ￿sponSIbilIty to anyone other than th6 charlty and the charlvs m6mbars as a body. for our audll work, for Ihls reptsrt. or for th& oplnlons we have fomied. Muir & Addy Chartered accountants & ststulory auditor Muir Building 427 Holwood Road Bolfast BT4 2LT 16 F8brv8ry 2023 12- Knock Congregation Of The Presbyterian Church In Ireland Statement of financlal actlvltlès Year tsnd￿ 31 D•c8mb•r 2022 2022 2021 Unrestricted funds Restrictod fvnds Endowment funds Total fijnds Total funds Nots Income and endowments Dt>nalions and legacies Charitable activities Inv8slment incorne 552,805 31,991 12,877 256,251 67.595 111 809.058 99.586 12,988 836,541 99.967 4.929 Total income 597,673 323,957 921.630 941.437 Expendlture Expenditure on charitabl8 &c￿VItI8$ 575,990 293,505 869.495 846,881 Total expenditure 575.990 293.505 869,495 846.881 Net Incom8 and n81 movement In funds 21.883 30,452 52.135 94.556 R8conclllatlon of funds Total funds brought fOn￿ard 920,286 876,924 7,433 1,804.643 1.710.087 Total funds carried forward 941,969 907,376 7,433 1.856.778 9,804,643 The slalement of financlal acllvllles Includes all galns and lossès recognlsed In tho yèar. Ail income and expenditure d8rive from continuing activities. Tho notss on pages 16 to 25 fonn part 0fth￿ flnanclal statements. 13- Knock Congregation Of The Presbyterian Church In Ireland Statsment of financial position 31 Oecember 2022 2022 2021 Flxed assets Tangible fixed assets 11 613.574 623,451 Current a$s8ts Debtors Investments Cash at bank ond in hand 12 13 27,552 201,402 1.2S9,408 21.360 1.281,312 1,488,382 1.302.672 Credltors: amounts falllng duo wlthln one year 14 1245,156) 1121.4801 Net current assets 1,243,204 1.181,192 Total assets less curront Ilabllltlos 1,8S6,778 1,804,643 Not assets 1,8$6,778 1,604.643 Funds of the charity Endt)wm&nt funds Rastrlctad funds Unr&stricted funds 7,433 907,376 941.969 7,433 876,924 920,286 Total charfty funds 18 1,856,T78 1,804,643 These financial ststements were approved by th8 board of trustees and authorised for issu& on 16 February 2023, and ar• slgnad on bèhalf of the board by.. R8v M Cas8ment Trustèo Mr H Wilson Trust99 The notss on pays 16 to 25 forni part of these financial Stat￿nants. 14- Knock Congregation Of The Presbyterian Church In Ireland Statsment of cash flows Year ended 31 December 2022 2022 2021 Cash flows from operatlng actlvltles Nel income 52.135 94,556 Adjustments for. Deprac￿atrOn of tangible fixed ass8ts Divid9nds, inlores18nd rents from investrnents Other interest receivable and similar incoma Accru￿1 exp&nsoS 9,8TT 14,8001 18.1881 128,431 9,877 12.8001 12.1291 Changès in.. Trade and other deblDf3 Tradg and othor cr&ditors 16.1921 14.7531 166,510 17.670 Cash generated from oper8tions 118,057 Int&￿st raceivèd 8,188 2,129 N9t cash from operating activitias 174,698 120.186 Cash flows from Investlng actlvltlas Dlvidands, Snlerest and rents from Inv8Stm8nis Purch8$9 of tangible ass$ts Investment in Treasury deposts wlth a maturity greater than 3 months Disposal of Treosury deposits with a maturity greater than 3 months Not ¢8sh lu$8d Inyfrom investing activities 4,800 2.800 13,7S71 1201.4021 455,173 1196.602) 454.216 Net {decreasg)fincrease in cash and cash equival8nts Cash and cash èquival8nts at beginnlng of yoar Cash and cash èquivalents at end of year 121,904) 1.281,312 574.402 706.910 1.259,408 1,281,312 Th• notes on pages 16 to 25 fomi part of thès• flnanclal statements. 15- Knock Congregation Of The Presbyterian Church In Ireland Nots$ to tho finan¢lal statsments Yèar èndèd 31 Dèc•mber 2022 General information The chaTfty Is a charity registered in Northern Ireland. The charity reglsEratlon numb8r 13 N1104502. Statemerrt of compllance The financial slalements have been prepared on the going concern basis in accordance with the Charities Act (Northern Ireland) 2008, the Financial Reporting Standard appliCat￿e in the UK and Republic Df Ireland IFRS 102) and ralevant séelions of Ihg Statement of Rècommandèd Practice"Accounting and Reporting by Charit16$ IRgvised 20151" applicable lo charities preparing their accounts in accordance with the FRS 102. Accountlng pollGles 8as1s of pr8paraYon The financial slalements have been prepared on the historical cost bas(s, 88 modified by the revaluation of certain financial assets and liabilities and investment PToperties measur&J al fair valu8 through incDm8 or 8xpendilur8. Th• flnanclal statements are prep8red In sleriing. which is the functional cu¢ren¢y of th& antity. Golng conc•rn TheT8 are no material unc6rt8inlias about the charity￿ ablllty t¢ eonunuo. Dl8cIo8ur• •xemption• Disclosure$ In rtrspact ot finan¢lal In8lrumgnts hgva not baan pr8s8nt8d. Judg•m•ntS 4nd k•y soure•s of ••tlmatSon unc•rtalnty Ther8 are no areas of si9nfficantjudgmgnt nor kgy sourc98 of g81im4lion unc8rtalnty. Fund accountlng Unrestricted funds aro availablo for use at th& discTgtion of thg trusts85 to further any of the charlty's purposes. Designated funds arg unrggtrfc19d funds garmarkod by Ihg trusleos for particular future proje¢l or Commitmènt. R8Strfcled funds ara subjèctad to re*sifiCtlon$ on their expendilure dedared by the donor or through th8 tsm>s of an appeal. and fall into one of two subts$ to th• fJnart¢ial $tstsmont$ Yèar èrtdèd 31 D•e•mbar 2022 Donatlons and b•qu•sts (¢¢)J)thu Analysls of dgnalions for PCI 2022 2021 United Appea5 Worfd Development Appeal Presbyieri8n Childr9n's Sod8ty ModeraloT'S Appeal PW for Church House 32.102 16.529 5,306 43.350 704 37.494 16.653 7,303 1,199 1,661 97.991 64,310 Analysis of donafjons for hAl8glon 2022 2021 Dave Currle presentation Lgprosy Mlssion Christmas off8ring Christian Aid Storehouse Poppy Fund Tear Fund Communlty SaNicg Group D8vld Mtsore prwntation Nicki Jemphrey presentation Other 4,530 10,962 27,423 2.926 1,931 745 7.530 9.924 17,087 2.719 1,896 1,658 3,435 8,178 1,425 1.225 1,234 47,547 58.321 Charlt8bl• actlvttlos Unrostrlctad Funds Roslricled Funds Total Fund 2022 Weddings and funeral D¢)nalions for use of halls Job Rèlatttlon Support Schem8 KPC Youth- joint youth programmès KPC Youth- outr8ach events KPC Youth- resourclng organisalions KPC Youth- other incom8 KPC Youth- EA programme 1.090 3.142 1.090 3.142 8,041 10.C152 7,598 2,088 8,041 10.052 7.598 2.068 67,595 67,595 31,991 87.595 99.586 Unrestrict9d Funds Restricted Funds Totsl Fund$ 2021 W@ddings and funerdls Oonations for use ol halls Job Retention Support Scheme KPC Youth- jolnt youth programmgs KPC Youth- outreach evenis KPC Youth- resourcing organisations KPC Youth- othar income KPC Youth- EA programma 1,010 1,778 5,408 1,711 4,862 17.140 529 1,010 1.778 1.711 4.882 17,140 529 67,529 67,529 32,438 67.529 99,967 19- Knock Congregation Of The Presbyterian Church In Ireland Not¥$ to tho financial ststements {¢ontlnu•d) Y•ar ènd•d 31 D•c#mb•r 2022 Inv8strnent Incomo Unrestricted Funds Raslrithd Funds Totsl Funds 2022 Income from inv8slment properties Bank interest- General Account Bank in18r8St- Memorial Fund Interest on Gift Aid 4.800 8.032 4.800 8.032 111 45 111 45 12.877 111 12,988 Unrestriciad Funds Reslriclgd Funds Total Funds 2021 Income from inv8sttn&nt properties Bank Int&r&st- G8ntrral A¢￿Unt Bank inlwes1- M8morial Fund Int&rnst on Gift Aid 2,800 2,009 120 120 4,809 120 4.929 xp•ndlturn on charfl8bl• actlvlt5•$ by fund typ• Unrestricted Funds Restrfct8d Funds Total Funds 2022 PCI assessFn8n15 KPC Youth Mlnlsty and support staff costs Congregational running costs Mlsslon giving and donations paid DUI On the King's Road fund èxpgndltur Support costs 33,323 41,866 238,977 109.505 6.700 143.779 1,840 33,323 107.030 238,977 109,$34 235,012 143.779 1.840 65.164 29 228.312 575,99D 293.5Q5 869,49S Unr8Strtcled Funds R&8trfct8d Funds Totsl Funds 2021 PCI assgssmgnl$ KPC Youth Mlnistry and support staff costs Congrggalional mnnin9 costs Mission giving and donations pald out On th@ Klng's Road fund expenditure Support costs 48,402 22,755 303,140 131,720 7,254 60,682 1,785 48,402 79.731 303,140 131,725 221,416 60.682 1.785 56,976 214.162 575,738 271.143 846,881 Exp•ndltur• on charEtabl• actlvltles by actlvlty type Aclwities undertaken diroouy Support costs fotal funds 2022 Total fund 2021 PCI assessments KPC Youth Ministry and support st8ff costs Congr8gational runnlng costs Miss50n giving and donations paid out On the King's Road fund expenditure Govemance costs 33,323 107,030 238,977 109,534 235.012 143.7T9 33.323 107,030 238.977 109.$34 235,012 143,779 1,840 48,402 79,731 303,140 131,725 221,416 60,682 1,785 867,655 869.495 846,881 -20- Knock Congregation Of The Presbyterian Church In Ireland Notes to the financial statem&nts l¢oRJtinu Year ended 31 December 2022 Net income Nel Income15 Staled after chargingllcreditingl: 2022 2021 Dapracyation of tangiblè fixed assets Fg9s payabl& for the audit of the financTal Statements 9,8TI 9,877 1,785 10. Transfers between lunds 2022 2021 Transfers be￿en unrestricted funds General A￿Unt On the Klng's Road fund {114,841) 114.841 183.124) 83.124 Commlttoe epproved tr8nsfers from Goner818¢¢0unt to the designated On tho King's Road Fund. 11. Tanglbl• flxed a$•et$ rroghold property Equlpm¢nt Total Cost At l January 2022 and 31 D•c•mb•r 2022 D•pr•clatlon Al 1 January 2022 Charge for the year At 31 D•¢frm￿r 2022 600.000 49,386 849,386 25,93S 9,877 25,935 9,877 35,812 35,812 Carrylng amount At 31 D•cèmbor 2022 600.000 13,574 613,574 At 310ac8mber 2021 600.000 23,451 623.451 Frg•hoId Proporty Froohold prop8rty conslsls of fv40 da55es of assets. The fi￿1 class 18 church propérty whlch Is used to ¢8ry out the actlvlllèg of the church. Th1$ ¢lass Ss ¢orrl&d at cost and deprKlated ovgr the oslimaled economic life of 50 years. This class of propèrty n8 d88rnèd lo be fully wrltten off and havlng nll carrying valuo 0131 D￿9Mber 2021 and 2020 on a cost basls. Tha second class is residential property. Such property ha8 been r¢valued a$ part of the Iransltlon lo FRS 102. Tho properties in Question have been revalued lo the value sel by the local rating aulhoriligs. Given the nglur9 of th properties and th& hlgh level of on-going maintenance to which Ihey are subject. no depreciation is applied as the residual value Is consldered lo be al lea318qual to the carrying valu8tion. 12. D•btors 2022 2021 Prepayments and accrued income Gitt Ald d8btor 7,B11 19,741 6.358 15,002 27,552 21,360 -21- Knock Congregation Of The Presbyterian Church In Ireland Notes to th8 financlal $tatèm•nts letsniitKMd} Year ended 31 December 2022 13. Investments 2022 2021 Treasury deposSts > 3 months maturlty 201.402 1Q Crodltors: amounts falllng dug wSthln ono yaar 2022 2021 Accruals and deferred income Donations Gollected due for paym8nt Amounts due lo Chur¢h org8ni$ètions Other creditors 134,229 97,637 2.892 10.400 5.798 101,589 3.693 10,40U 245,158 121,48CI 15. Panslons and oth•r post rgtlrgmgnt bgneflts The mlnSsler of thg ¢ongrggation is a mgmb8r of th8 Pr8sbyt8rian Church In Iroland P8nslDn Sch8m812009). This Js a scheme op8ralgd by the Prasbylarl8n Church in Ireland. a separatè ragistarad charty. Tha congregation pays 8n a838S8rnenl lo the Presbyt&d8n Church In Ir&18nd equivalènt lo tha employers pension contribution for the Schème and basad on tha stip&nd paid lo th• minister. Th8 Presbyterian Church in Ir8land Pension Scheme 120091 is a funded S¢hame of Ihè d&fined b$neflt lyp$. provSding defin&d b8nofits basgd on car88r average revalued salary. The Scheme has assets held In a separalgly wjrninlslgrod fund managod by a board of Irust8es. Th6 Presbyterian Church and the Scheme Trustees have agreed a lundlng plan IL) ensure the Scherne 5$ suffici&nUy funded lo m¥el current and future obligallons. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterlan Church agreed to Pay from 31 De¢ember 2015 contributions of 24Yo of pensionable salartes to cover th8 accrual of benefits for future 5ervic8, expenses, the cost of insuring d8alh in $8rvicg bgfT8fits and funding thè sch8m8 dèficit. Thè contributions mada by thé congragation during tha yaar wer8 2022 2021 Mlnlster and Associalo Minister panslon contrfbutlons 10.320 23.726 The CDngr8g8titsn operal88 3 dofin8d ￿nSIOn conlTibutSon pollcy for Its employees. The schèmo and its 8SS&ts arg held by an indapandenl schgmB managar. Tha pansion charg& represents the contribution8 du8 from the ctsngregatlon durtng thg ygar 2022 2021 Conlrfbullon$ 8,878 7,915 1& Analysi$ of Charltablo funds Unrestrtctad funds Al 1 Jan 2022 Incom8 Expondllure Transfèrs At 31 Dgc 2022 General Account On the Kingts Road fund 104.398 815,888 540,497 57,176 1432,2111 1143,7791 1114,8411 114,841 97.843 844,126 92Q,288 597,673 1575,9901 941.969 At 1 Jan 2021 Incom8 Expenditure Transfèrs At 31 Dec 2021 General Account On th& Klng's Road fund 146.012 740,008 556,566 53,438 (515,0561 160,6821 183,124) 83,124 104,398 815,888 886,020 610,004 {575,738} 920,288 -22- Knock Congregation Of The Presbyterian Church In Ireland Notss to the financial statements (¢OllllnuodJ Year ended 31 Decembor 2022 16. Analys15 of charltable lunds {¢¢￿1[￿1￿￿) Restricted funds Al 1 Jan 2022 Income Expendfture Transfers At 31 Doc 2022 Manso Fund Youth Investment Fund Mission Support Fund Strand Partnership Fund Uganda Partnership Fund Senevolent Fund fv18mori81 Fund Donations for PCI Donations for Mission Propèrty ravaluation r8soN Flow8r Fund CommL*nity Support Group KPC Youth- EA prograrnm Ukralnian Rafugees Fund 356,087 33,555 80,235 7,779 49,791 18,415 63,894 356,087 35,385 108.171 7,929 37.643 22.964 62,983 1.830 86,997 150 25,307 6,Q49 324 97.991 47,547 139,0611 137,4551 11,5001 11,2351 197,9911 147,5471 243,913 2.702 10.000 10,5S3 243,913 2,618 11,449 12,985 5,249 113 4,805 67,595 5,249 11971 13,3561 165,1631 876.924 323,957 1293,5051 907,376 Al 1 Jon 2021 Incomfj Exp8ndlturg Transfgrs Al 31 D9c 2021 Man88 Fund Youth Investment Fund Mission Support Fund Strand Partn8rshlp Fund Uganda Partnership Fund Bengvolenl Fund Memorial Fund Donalions for PCI Donations for Mlsslon Property rovaluatlon rgsorvo FIow8r Fund Communlty Support Group KPC Youth- EA programmg Ukrainian R8fug88s Fund 356.087 30.465 61,431 7,566 29.909 21,026 63.629 356.087 33,SS5 80,235 7,779 49,791 18.415 63,894 3,090 76,006 213 43,561 7,389 920 64,310 58,321 157,2021 123,6791 110,0001 16551 164,3101 158,3211 243.913 2.608 243,913 2,702 10.000 10.553 10.000 67,529 156,9761 816,634 331,433 1271,1431 876.924 Knock Congregation Of The Presbyterian Church In Ireland Nots$ to the finan¢ial statemerrt8 {contlRU Y•ar èndèd 31 Dècembar 2022 16. Analy515 of charltable funds (conbn￿rf1 Endowment funds At 1 Jan 2022 Income Expendllure Transf8rs At 31 Der 2022 David Bell John Murray Irvine Abbot JW st￿art Miss ME Tougher RT&HCury 590 509 500 98 500 509 500 98 500 5.236 7,433 7.433 Al 1 Jan 2021 Income Exppnditure Tr8nsftsrs At 31 Dec 2021 David Bell John Murray Irvin& Abbot JW Stewart Miss ME Tougher RT&HCury 590 509 500 98 500 5,236 590 509 5DO 500 5,236 7,433 7,433 17. Analy¥l• of nèt a$$•ts b•tsv••n fund¥ Unreslrfcled Funds Restricted Fund$ Endowmgnl Funds T¢tsl Fund¥ 2022 T8ngiblo flx8d a$sèts Current assets Creditors less than l y8ar 13,574 1,OS5,916 1137,5211 600.000 41 5.013 1107,6371 813.574 1.488.362 1245,158) 7,433 Not assets 941.969 907.376 7.433 1,856.778 Unrestrictèd Funds Re$tri¢led Funds Endowm8nt Funds Tgtsl Funds 2021 Tangibl6 fixad a$sots Current assots Credllors less than 1 year 23,451 906,726 19.891) 920,286 600,000 388,513 (111,5891 876.924 623,4S1 1,302.672 1121,4801 1.804,643 7,433 N•t a*$•ts 7,433 18. Analy$l$ of chang•¥ In n•t ¢a•h At 1 Jan 2022 Cash Iow5 At 31 Dec 2022 Cash al bank and In hand Current as891 Investmonls 1,281.312 121.904} 201,402 1,259,408 201,402 1,281,312 179,498 1,460,810 Knock Congregation Of The Presbyterian Church In Ireland Not¥$ to tho finan¢iaJ $tatements fwyrttswfjd) Yèar ènd•d 31 December 2022 19. Related parti•s The Presbyterian Church in Ireland, which is a separate charfty. is a related paty. During th& y&ar the congregat￿n contributed the follo￿llng amounts to Funds of the General Assembly of th Prgsbytertan Church In Irgland-. 2022 2021 Cc>ngregational assgssments United Appeal World Development Appeal Presbstsrian Childrgn's So¢igty Moderator's Appeal PW for Church House 21,655 32,102 16.529 5.306 43,350 704 23.299 37.294 16,6S3 7,303 1.199 1.661 119.646 87,409 Th8 East 88118St Pr8sbytsry Of The P￿$byt&￿an Church In Ir8land. whlch ts a separate charfly, Is 8 r818t8d party. During the y88r tho congrogatlon contrlbut•d the followlng amounts lo East Belfast Presbytery Of The Pmbyterian Church In Ireland.. 2022 2021 Pr•sbyt•ry Ass8ssm&nl 1,377 The following truste￿ h8v& received femuneralion in rèspect of Ihelr 8mptoyment wlth the Church during the year. 2Q22 2021 D Moorg StSpand D Moor& ponsion contributions D Moore expon888 D Curria stipand D Currio Pgnsion conlributlon8 D Currie expens&s P Brown salary as Youth Dir8Btor P Brown pgnslon conlribulions 43.001 10,320 4,255 61.800 14.400 6,242 37,058 9,120 6,313 37.631 1,881 40,504 2.025 During the year the Church made paymants lo Wydlffa and m8de p8nslon contrtbull¢ns Qn behaN of th• lollowlng Trustoes: 2022 2021 K Woodrow- payments to Wycliffe for mi$$lon role K WoodrDw- pension contribution f￿ mission role 3.955 2.250 9,492 4,$00 -25-