Charity registration number: 104542 Garnerville Presbyterian Church Annual R¢poT¢ and Financial Statements for the Year Ended 31 December 2018 PMB Accountants Limited Independent Bxaminer sc High Str¢¢t Comber N¢vrtownar&q BT23 SHJ
Garnerville Presbyterlan Church Contents R¢ference and Admittistrative Details Twslees, Report 2106 Statcm¢nt of Thte¢s, Re8ponsibilitie5 lttd¢pendent Examiner's Report Statement of Financial A¢tivitie8 Balance Sheet 10 Not¢s to the FInla1 Statem¢nts 11 to 14
Garnerville Presbyterian Church Reference and Administrative Details Truste Margaret McGarvey LeDnora Was50n Mary Shaw JoThathan Love J¢nny Murray Tom Clarke Desmond Collins Jean Cunllingba David Ojttningham Virgina Dyer Desmond Kirk Elizabeth GT¢¢ll CarolÉn¢ Mayne (re8igned l May 2019) Sheila Itvine Karen Kerr David Mccullough Albert Hamilton Jonathan Frazer Mavis Anderson Clerk of Sesslons Tom Clarke MlnTst¢r Jonathan Frazer Treasurer Elirdbeth Green PrIn¢1p Offi¢¢ 84 Glenm8chan Ro&d Belfast Co. Antrim BT4 2NN Charlty Reglstratlon Number 104542 Independent E59rn1ner PMB Accountants Limited Independent Exuminer 5¢ High Street Comber BT23 5HJ Page I
Garnerville Presbyterian Church Trustees, Report The trnstees present the annual report together with the financi&l statements of th¢ charity for the ycar ended 31 Deceznbcr 2018. Struetmrfy governanee 4d manAgement The Klrk Session The charity trnstcu of the congrcgation are the mE]llbeEs of its Kirk Ses8ion. UndLY the congregation's g(Trv¢ming document, The C(trdc. thc book of tbe Constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritwal interest of the con¥regation and of persons not comjected with any congregation who ar¢ within its bounds. It ensures pastoral care is in place in the congTegation and seeks to thrthcr th¢ contribution olthe church to Christian withess and service in the local community. The Kirk Scssion has delegatcd to it5 Congregational Committee the ternporal affairs of the congregation including administering all fvnds and property belonging to the ¢ongregation. Members of the Kirk Session ar¢ ¢x-officio mernhers of the Congregational Committee. The Kirk Session eonsists of tbe ordained miT]iSter ahd thc Nling elders of the congregations, All members are entitled to propose, speak and exercise equal votcs at mcelings, except that thc Moderator, tIL¢ ministers in active duty in the Congregatio has no delib¢rative but only a ¢asting Yote. Stated meetings of the Kirk session are held at least four times each yeaT or as appropriatc. To be chosen for the otTice of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinan¢es. The selection of those proposed to be called to the office can b¢ either by the Congregation or by the Kirk Session. Members are elted if they obtain two-thirds of those who vote. Presbytery Under th¢ Presbyterian Church in Ireland fom] of govern8nce the corporate ov¢rsight of a congrcgation is the responsibility of a Presbytcry which superinten(L5 generally the spiritual and temporal affairs of the congrcgations a58igned to it by thc General Assembly of the Presbyterian Church in Ireland. Garnerville Pr&sbyterian Chllrch has been assigned to the East Belfast Pr¢sbytery of the Presbyterian Church in Ireland. The membership of the Presbytcry consists mainly of the active ministers of Congregations assismed to it by the General Assembly. minsters who have retired from active duty and an elder appointed by the Kirk Session of each congregation. The Generjl Assembly The General Assembly is the suprerne court of the Church, representin8 Ln one body the whole Chutch and arting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is norn1]y constitutcd during the fjrst week in June for woiship and to conduct its business. At tlLe end of busine55, it is dissolved. Thc membership of thc Cjeneral Assembly consists mainly of the active ministers of each ¢ongTegation, retired minsters and a represcntativ¢ elder appointed by thc Kirk Session of each congregation. Page 2
Garnerville Presbyterian Church Trusteesl Report Descriptlon and Purpose Garnerville Presbyteriall Church is a congregation of the Prwbyt¢riatt chUh in Ireland. The Presbyterian Church ill treland, as a R¢fomi¢d Church within the wider body of Christ is grounded in the Scripttwes, and exists to love and honor God through fAith in His Sots and by the power of His SpiriL And to enable her members to play their part in fulfilling God's miggion to our world. The Congregation$ rn110n purposes is to bring people to Jesus, to encournge them to grow in Christ-lik¢ mathrity. and to enable them to fulfil their God-given purpose in life, the church, and the widv world. tn order lo achi¢ve this, we.. Worship God our Creitor Worsl)ip is our first responsibility to God. It is much boarder than SiTnply attending church on a Sund8y. Worship is a lif¢style of enjoying Go( loving him and giving ourselves to be used for His puOse. Teaekn And nurture people to be¢om¢ m•r¢ ilk¢ J¢$u$ Onee we are bom into God's familyi He wants us to grow into spiritual maturity and committed membership of the church. Two essentials in developing our relationship with Jesus are readin8 God's Word and praying regularly. We can only become more Christ-like through the power of the holy spirit helping us. Love, serve and encourage others G(Ml expects us to support and serve one another in love, sharing one attother's buYden8. At Garnerville w¢ ar¢ not about pretending that '%Ye have it all together., We aim to provide a spiritual home that is W¢1¢01n8. accepting and caring. Go out to ther$ In need God expects each of us 10 5haT¢ th¢ Good N¢ws of His love to those who are lost and separated from God. We aim to do this tlwollgh our individual circl¢ of influence, in partnership with others in the wider community, through ov¢rsea$ projects. Objeetlves and aetlvltles Objects oim The congregatiort meets for worship every Sunday and visitors are welcome to join. Sacrament of the Lord's Supper is observed on approximately 6 occasions during the y¢ar and all those who have been baptised and who have made a profession of faith in the Lord J¢$u5 Christ are admitted to the Lord's Supper. The Congregation has a wide range of organisations which use the facilities of Garnerville Presbytgrian Church ineluding.. Page 3
Garnerville Presbyterian Church Trustees, Report Objeethies, slrntegies aclivilies - Sunday S¢hLN)I Friendly Club - Mums & Tots - J Team & Summer Youth Club Caf¢ Church {new initiativc 2018) Alpha Collt (new initiative 2018} Worship and prayer The congregation ni¢¢ts for worship each Sunday at I1.30am. During the we¢k various f¢llowship groups for all ages provide an 147POrtunity for members to meet together foT fellowship, to study the s¢riptures and for a time of prayer. As well as (Trur regular services during the year w¢ acknowledged God's gift of new life at nine Sacraments Of Baptism and gave thath lor faith] scrviccs sought to comfort those who had been ber¢av¢d during the year. At 31 Decemb¢r 2018 there wcre no new communicant members and 210 of families ¢onnected with the congr¢gation. Tli¢ average week attendance at morning worship is 119. P85¢oral care Members of the congregation who are unable to attend church due to sickn¢ss or age are visited on a regular basis by the minister, elders or by one of th¢ congregation's pastoral visitors. Mlsslon And outreach The congregation supports the United Appeal for Mission, which is a central fid of the Presbwertan Church in Ireland. This nd cnablcs congregations to support the wider mission of thc denomination and to do mission and outreach On denominational basis beyond what the congregation could do on its own. The United appeal FuDd provides financial support for mission personnel at hom¢ and overseas, L8sists congregations with the deployment of locally based Staff, enables clLurch plarlting, pxovides grant support for the upkccp of church premises assist with the running costs of Ut)ion Theological College, the Church's training college for rninisty Sdellts, and financially supports congregation in the area of worship, dis¢ipleship, global mission, outreach, leadership and pastoral care. Our United Appeal target of £6,949 fell short by £727, totsl coll¢Lted was £6,262. Our Charity giving in total for 2018 wa8 £9,384 (£1.235 was not a charity donation but paytuent of our Family Wcekend to ctICe11an) Presbytery The congregation was represented at the regular meetings ¢)f Presbytery by our minister Rev. Jonathan Frazer and one of th¢ olders. This provides art important link between th¢ congregations and the wider stCtureS of the Chw¢h. Gener1 A%mbly The Tninister and one of our elders were nominated to attend the mccting of the General Assembly of the Presbyterian Church in Irela1 held in Agselnbly Buildings. Belfast, in June. Property Pe4
Garnerville Presbyterian Church Trustees, Report Our Maintenance £16,673 was down by .870/0 on 2017. Gift Aid £3,475 on¢¢ again Gift Aid wHs an importatLI factor. My sinc¢r¢ thanks go to David Mccullough for his work with the maitttenan¢e envelopes. also for his organisation of Christian Aid uthieh he is so passionate about The Fundraising Team raised in tOlAI £3,592 + ift Aid 01£743 which was trdnsferred ty our Maintenance account. My Thanks go to Heather Woods and her very loyal team, workit]g non-stop behind the scenes. The account Closed with a surplus of £1 1.966 for 2018 and the Mailltenance Fund stand5 at £51,717. This is a grcAt start for the year ahead, as we should now haye the fiu5 in pl4ce to move ahead on the Heating supply, along with some other projects that we know need replacing, (such as windows in the thain cgtridor, and Minor h1. Replacemcnt flooring to the corridor and possible Millor hall) We also had considerabl¢ r¢pairs to th¢ Mpnse. Like our ovm hom¢8, we Continually need to keep our Mattse in a good $tat¢ of repair. Our sincere thanks 80 to David cW)n1ngh and his sma]I team, for all the hard work keeping up with all that needs done oround ourbuildinga. Volurtteers The Trustees wish to acknowledgc their deep appreci&tiot) of those who give freely of their time by 8erying on ommittees and helping with organisatiow alld oth¢r chuwh a¢tiviti¢s. Publ¥t benef The Pr¢sbyt¢rian Church in Ireland me¢ts the public benefit requirement by providing benefit to its n)emberg d th¢ g¢n¢ral public by making known the Christian Gospel of the Lord Jesus Christ thTough the advarteemettt of religion. The direct benefits which flow from th¢ pu0$e8 of th¢ Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confcssion of Faith and the Shorter and Larger Catechisms) Icading to spiri and moral development and opportuniti¢6 for re8p)nse to Bible t¢b]ng. In turn, this framework leads to practical expressions of Christian beliefs and standards in th¢ Ial ¢ommunity such 98 through the C9 of thosg in need (ineluditig the sicL disabled and b¢Tcaved). Oenerally, the above benefits are delivered locally by congregations and their rnemb¢r8. or are facilitated througb presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources i almosr all cases. Public access is made known through the use of noti¢¢boards. printed material, press advertisemenL websites, and SOCI media or in other ways. The benefits are demonstrated through regular evajuation of the services and informal and ad-hoc feedback from members, their families, and members of the public. Th¢ PUTFM)s¢ do¢s not lead to harni. Th¢ only private benefit flowing from our purpose is related to Ministers. Missionaries, Deacolle5se&, Irish Mission worker5 and Lay Agents who receive benefits as & result of their holding office or employment. However, this is incidental and necessary in order to fih¢r our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individua15 that th¢ Presbyterian Church in Ireland is in direct and indirect contact with, the community it) which pastoral setvices are provided and other con)munities throughout Northem Irelartd, the Republic of IrclAttd, and worldwidc which benefit from our engagement with and support for both Christian and other BllIar tsrganisatiohs. eharities and irtdivithial meTnbers of the public. The Kirk Session has had regard tr> the Charity Commission8 publi¢ benefit requirement statutory guidance. Page 5
Garnervllle Presbyterian Church Trustees, Report FlnaDcig1 revlew The ¢ongregation's main sourcc of incoine is meillbcrs, contributions through the Weekly Freewill Offering. Duriiig the year Il)e contribuiors donatcd a total oF£57.19012017.. £52,425} Total Income of thc ¢ongregalion during the year was £138,373, compared to £133,395 ill the previous year. Total expcnditure increased from £103,058 to £125.542 mainly dii¢ to the increased spending on th¢ youth worker. Gift Aid was down by 2.35 /ts £11,876, on 2017. Which einphasi%s Ihc iniportance of all who pay iaxes to sign up for Giti Aid. Despiie di15, we had a deficit on tl)e Gcnelal dccount for Ihc y¢aT. My sincere tliaiths to Dessie Kirk Cor all his hard work.b()tli for FWO and Gift Aid. l kn)ow all t]ie work th81 is inyolv¢d in tliis task. W¢ also i'ec¢ived # B¢quesi of £l.000 from one of our past members. Miss Viol¢¢ Wilson, to whom w¢ were most grateful. My thanks go to all who work with thc Chur¢h Finances, this includc5 the people who count and bank our giving each week. In 2018 w¢ saw a steady rise once again to those contributing thtough Bacs payments. Page 6
Garnerville Presbyterian Church Statement of Trustees, Respongibilltles The trustees are re$pousible for preparing the trust¢¢s' report arAd th¢ financial statements iti accordanee with the United Kingdom Accounting Standard8 (United Kingdom Generally Aepted Accouttting Praetice) and applicable law and regulations. The law applicable to clwities re(lre8 th¢ tNst¢e5 to prepare financial statements for each fthancial year which give a true and fair view of the state Of affairs of the clwity 8lld of the incoming resources and application of resourees of the charity for that period. In preparing these financial statements, the trStee$ ar¢ required to: 8¢l¢ct suitabl¢ Accounting policies and then apply them consistently. observe the methods and piitieiples in th¢ Chorities SORF; make judgcm¢ttts and e8tim&tes that ¥r¢ r¢8sonabl¢ pnd pllent. st8t¢ whether appli¢&ble Accounting Standd8 have been follow¢d, subje¢t to any material departures dI10$¢d and explain¢d in th¢ financial stat¢m¢nls', and prepare the financial statements on the going concern basis unless it is ittapproprittte to presume that thc charity will wntinue in business. The trustees are responsible for keeping proper CoUnting records that disclose with reasonable auraCY at any tim¢ thc financial position of thc charity and enabl¢ them to ensure that the financial statements comply with the Charities Act 2011, the applieable Charitie5 (Accounts and Reports) Regulations, and the provisions of ¢h¢ ODStitution. The trustees are also re8POnSLble for safeguarding the as5¢ts of the charity and hence for taking reasonable steps for the prevention and detection of fraud and oth¢T irr¢8uiarities. The atjnual report was approved by the ttwtees of th¢ clwity on . 2¢iland Signed on its behalf by., Tom Clarke Clerk of Se55ions and Trustee Jonatl an Frazer Minister ond Trustee Page 7
GarnerviIle Presbyterian Church Independent Examiner's Report to the trustees of Garnerville Presbyterian Church I report to the charity trnstees on my examination of th¢ Jccoutsts of the charity for the year ¢nded 31 December 2018 which are set out on pages 9 to 14. Respective responslbilltle5 of trustee5 and examiuer As the ehority's trLL8tL*s of CJaTncrvill¢ Presbyierian Chiirch you arc rcsponsible for the preparation of the a¢counts in a¢cordaiioe with the rLquir¢ments of thc Chariti¢s Act 2011 ('thc A¢t'). I report in respect of my examination of the Gamervillc Pr¢sbyteriAn Church's acGouDts ¢arried out under section 145 of tlie 2011 Act and in carrying out my exaniination I havc followed all the applicable Directionb 8iven by the Clllirity Cominission Under scctson 145{5}Ibl of the Act. Independertt ex4miner's statsment I have completed my examination. l Confirm that no material matters have come to my attention in connection with the examination giving me cause its b¢lieve that in any materi resp¢¢t-. accouniittg records were not kept in resp¢ct of Gameryille Pr¢sbyteriatt Church as required by section 130 of the Act,. or 2. the accounts do not accord with those records. gr 3. the accounts do not comply with the aeeounting requirements eoncerning the forni attd content of ac¢ounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requircment that the accounts give a 'tN¢ and fair view, which is not a matter ¢onsider¢d as part of an it)d¢p¢ndent ¢xamination. I have no Conce should and have corne across no other matters in connection with the examination tu which att¢ntion this r¢port in order to enable a pmp¢r understanding of the accounts to be teach¢d. Petcr Bond ACA Independent Exatniner 5¢ High Street Comber Newtownards BT23 5HJ Date.. Pag¢ 8
Garnerville Presbyterian Church ststement of Financial Activities for the Yev4r Ended 31 December 2018 Unrestrlcted funds Restrlcted fundg Total 2018 Nots Incon and Endowments from: Donations arLd legA¢ie8 Investment income 81,879 270 56,224 138,103 270 Total income 82,149 56,224 138,373 Expendlture on: Charitable activities (78,624) (46.9181 (125,542) Total expettdityr¢ Net inc£)me Gross transfers between thnds 178,624) (46,918) (125.542) 3,525 (1,775) 9.306 1.775 12,831 Net movement in ndS 1,750 11,081 12.831 Re¢onciliA¢itstt of funds Totsl fund5 brought forward 31,604 33,354 Unrestrlcted fndS 60,976 92,580 Total ful& ¢aLtied forward 72,057 Restvieted funds 105,411 Total 2017 Note Incom¢ 8nd Ethdowmettts from: DotiOnS and legacies Other trnding a¢tivitie5 Investment income 73.734 S8,443 947 132,177 947 271 271 Total incomc 74,005 59,390 133,395 Expondlture on: Charitable tivitIeS 179,217) (23.8411 (103,058) (103,0581 Totsl expenditure (79.2171 (23,8411 Net (expendithreyincome Gross trattsfers bthveen fim¢Js {5212) 200 35,549 200 30,337 Net m0vent in fimds (5,412) 35,749 30,337 Reconclltstlon of funds Tot&1 fvnds brought forward Total fia8 canied fonvard 36,616 31,204 25,627 62.243 61,376 92.580 All of the charity's a¢tiviti¢s deriv¢ fr(Trm continuing operation5 durithg the above two periods. The fund8 breakdown for 2017 is shown in note 7. Page 9
Garnerville Presbyterian Church (Registratlon number: 104542) Balance Sheet as at 31 December 2018 2018 2017 Nots Currellt *5sets Cash at bank and in hand 105,328 93.180 CTedltor8: Amounts falling due Trvithln One y¢aT assets (600) 104.728 6001 92.580 Flld5 of the charity: Restrleted funds 72,057 61,376 UDrestrl£ted income Unr¢slTiCted fund5 32,671 31,204 Total funds 104.728 92,580 Th¢ financial Sl¢mellts on pagcs 9 to 14 were approved by th¢ trnstees. and authorised for issue on . and Signed on their beh&lf by.. Eli7ai?¢th Green Treasur¢T and TNstee Jonathan Frazer Minister and Trustee Page 10
Garnerville Presbyterian Church Notes to the Financial Statements for the Year Ended 31 Dece]nber 2018 l Accounting policies Statement of compllance The financial slatements hav¢ been prepared in accordonc¢ with A¢¢ounting and Reporting by Charities.. Statem¢llt of Recommcttded Practi¢¢ applicabl¢ to ¢lwities pI¢paring their accounts in accordance with the Financial Reporting Standard applieablt in the UK atLd Republic of Ireland IFRS 102) (effeetive l January 2015) - (Charities SOBTr {FRS 102)), the Finoncial Reporting StandArd applicable in the UK and Republic of Ir¢]and (FRS 102) and the Charities Act 2011. B*818 ofpreparatffion Gamerville Presbyterian Church meets the definition of a public bcnefit entity under FRS 102. Assets and liAbilities are initially tecognised at historical cost or transaction valuc ullless otherwise stated in th¢ relevant accounting policy not¢$. Exemptlon from preparlng 4 c4sh flow ststement The charity opted to ¢arly adopt Bulletin I published on 2 Febnwry 2016 aThd have therefore not included a cash tlow ststement in these fllthnctal statements. Golng conc¢rn The tnle¢s consider that th¢r¢ ate no material uncertainties about the eharityls ability to continue as a going concern. Income eDdWmets Voluntary income including donations, gifts, legaei&% and grants that provide core fiuiding or are of a general nathre 1$ reeognised when the charity entitlernent to the income, Lt is probable that the ittcome will be r¢¢¢ived and the amount can b¢ measured with suffictent reliability. Grnnts recelvable Grahts are reco8ni.sed when the Charity has xn entitlernent to the funds and any wnditions IiDked to the grdnts havc been met. Where perforniance eonditions are attached to the grant and are yet to be mel the income is recognised as a liability and included on the balan¢¢ sh¢et 88 deferred in¢ome to be released. Expendltur¢ All expenditLtre is recognis>l on¢¢ th¢r¢ 18 a legal or ¢onstN¢tsv¢ obligation to that expenditurc, it is probable 8ett]ement is required and the amount can be measured reliably. All costs are allocated to the appLi¢able ¢xpenditwe heading that aggregate similar costs to that category. Wherc costs cannot be directly attributed to particular headings they have bcen allocated on a basi5 eOnSlStent with the use of r¢source8, with Centr staff costs allo¢ated on the basis of time sp¢nt, and depretiation ch3rg¢s allocated on the porttoll of the asset's use. Other support CO8ts are allocated based on the spread of staff costs. ChrtriÉable Charitable expenditure comprises those costs incurred by the charity in the delivery of its aetivities and setvice5 for it8 beneficiAries. It includes both costs that ¢an be allocated directly to Such aetivities and tho$e Costs of an indir¢¢¢ nature tteeessary to support th¢Jn. Pagell
Garnerville Presbyterlan Church Notes to the Flnancial Stydtements for the Year Ended 31 December 2018 TAx4tlon The charity is considered to pass the tests set out in Paragraph I Schethile 6 of the Fl[llre Act 2010 and thcreforc it nicctb llie defiiiiuon of a charitablc company foi. UK corpordtion lax piirposcs. Accordingly, thL cliarity is potcnlially exeinpt from taxalioii in TCSPCCt of inconit or capital gains reteivcd within C<¢goric covercd by Cliapter 3 Part I l of tlie CorporAiion Tgx Act 2010 or Section 256 of the Taxation ot Chargcllble Gains Act 1992, to the exl'enl that such incoine or gains are applied exclusively to cbar2table purpos. Cash cash equlv41ent8 Cash and cash ¢quivalents comprise cash on hand and call d¢p(Trslts, and other short-terni highty knquid illve5tments that are readily convertible to a known amount of cash and are subject to an itt5ignificant risk of chang¢ in value. Fund strucknre Uttrestricted inci)n]¢ funds arc general funds that are available for use ai the trnstees's discretion in fvrtherance of the obje¢tives of th¢ charity. Restricted income fvnds are th0 donated for use in a partieular area 01 for specific purposes, the use of which is r¢sli"ictd to tha¢ area or purw)sc. 2 Income from other trAding activities Total 2018 Total 2017 Prop¢ty rental income 947 947 3 Investment Income Total 2018 4 Stsff Costs The &gate payroll costs were as follows.. 2018 21117 SÉatTcosts durlng the year were: Wages and Sdlaries Other staff costs 64,854 4,780 39,076 4,440 69,634 43.516 No cmployee rcceivcd emolumcnts of tnore than £60.0(K) during the ycaT Pag¢ 12
Garnerville Presbyterfian Church Notes to the Flnancial Stydtements for the Year Ended 31 December 2018 S TtIon The ch&rity is a registered charity attd is therefore exempt from taxation. 6 Credltors: fAlllng duc withln one year 2018 2017 Accruals 600 600 7 Funds B&lAnee at 31 December 2018 Bai•n¢e at I January 21118 IncomiDg resourees Regourees expended TrAnsfers Unrutrl¢ted fund8 General (31.604) (60,976) (82,149) (56,224 78,624 46,918 1.775 (33,3S4) {72.057) Restrleted funds (1,775) Total funds (92,580) (138,373) 125,542 (105.4111 Ba14nce At 31 December 2017 BAIp4nce At I JanuT4ry 2017 Incomlng resourc¢s Resource5 expended Tr8nsf¢rs Unre*trlettd funds Genernl {36,616) 125,627) (74,005) (59,390) 79.217 200 {31,204) (61.376) Re8trleted funds 23.841 (200) Total funds 162,2431 {133,395 103,058 (92,580) 8 Attalysls of net assets betY4een funds Unrestrlcted funds Restrlcted funds General Tot41 funds CutT¢nt assets Cllt IiAbiliti¢s 42,478 (600) 41,878 62.850 105.328 (6001 Total net assets 62,850 104,728 Page 13
Garnerville Presbyterian Chureh Notes to the Ffinanclal Statements for the Year Ended 31 December 2018 9 Analy$is of Det fuDds At l At 31 December 2018 2018 C45h flow Cash at bank and in hand 93,180 12,148 105,328 Net debt 93,180 12,148 105.328 Page 14
Garnerville Pre8byteriYdn Chur¢h Statement of Financial Actlvities by fund for the Year Ended 31 Detember 2018 Total untrICted fund5 Unrestrlcted funds 2017 2018 Income And Endowmettts from: Donations And l¢g&¢i¢s Inve8ttn¢nt income 81,879 270 73,734 271 Total income 82,149 74,005 ExpÈndlture on: Clwit&ble activitios (79,307) (7921n {79,2171 Total expenditure Net Inme1{¢xpenditure) Gross transfers betwe¢n fiJnd8 (79,307) 2,842 (1,775} (5,212) (200) Net movement in fund8 1,067 {5.412) Re¢ond114tlon of fvnd8 Total funds brought fotward 31.604 36,616 31,204 Total thnds carried fonvard 32,671 Page 15
Garnerville Presbyterian Church Statement of Financial Activities by fund for the Year Ended 31 December 2018 Total Restricted funds 2018 Restricted funds 2017 and Endowments from: Donations and l¢gacies Oth¢r trading activities 56,224 58,443 947 Tothl income 56.224 59.390 Expenditur¢ on: Charitabl¢ a¢tiviti¢s 146.9181 (23,8411 Total expenditure Net incom Gross transfers between (46,918) (23,841} 9,306 1.775 35,549 200 Net movement in fid8 11.081 35,749 Reconelliatlon of fund$ Total ndS brought fonvard Total fidS caled fotward 60,976 25,627 72.057 61,376 Pag¢ 16
Garnerville Presbyterian Church Detalled StAtement of Flnanci21 Actlvltles for the Year Ended 31 December 2018 Total 2018 Totsl 2017 Intome 4nd Endowments from: Donation5 and l¢gAei¢s (analy8ed b¢low} Other traditig a¢tivili¢s (analysed b¢low) Inves¢ment income (analysed below) Total iticom¢ 138.103 132.177 947 271 270 138,373 133.395 Kxpelldltur¢ OD: Charitable activtties (analysed b¢low) Total expendire (126,225) (l26,2251 (103,058) (103,058) N¢1 itt¢orne 12,148 30,337 N¢t mov¢m¢nt in fidS 12,148 30.337 Reconclllatlon of fund8 Totsl fimds brought fotrvlard Total fjjllds carried foThrnrd 92.580 62,243 104,728 92,580 Pige 17
Garnerville Presbyterian Church Detailed Statement of Financial Activities for the Year Ended 31 Deeember 2018 Ttstal 2018 Total 21117 adIe%*7¢¥eS Lcgaties and bequests Appeals and donations Appeals and donations Gift Aid thx r¢¢lH4imed Gift Aid tax reclaimed UK Government grant5 1,000 27.252 69,071 5,221 12,808 22,751 20,183 33,092 60.771 5.168 12,963 138.103 132,177 Other trading ocdvilies Dotydted use of facilities 947 JnveshM£nt ift¢oMe Interest on cash deposit5 270 271 270 271 chrI&7ble 4rtiwllles Remuneration payable to agents Direct Gosts Dir¢¢t costs Plllpit Supply Church Housc Asscsment Rent and Ydtes Light, heat and power Insurkmce Charitabl¢ donatlons Wages and salaries Was¢s and salari¢s Staff training Volunteer cxpense5 Repairs and maintenance Repairs and maintenance Telephone and fax Piit)tingy Postage and stationery Sundry expensGS Motor expenses Accountancy fee8 Legal professional fees Bank charges (38,793) {990} {2,222) (310) (14,517) {1,298) {5,5131 (2.0611 (10.4611 (24,526} {1,5351 (701 (4,710) (10.941) (613} (1,212} (1,285) (1,440) (1,5931 (600) {1,325) 2101 133,445) (2,783) (431} {212) 116,781) {1,218) (4.782) (1.9021 {13.398) (5,631) (4,440) {7.660) (971) (1,747} 11,143) 13,8021 (61)0) {1,946) 11661 (126.2251 {lQ3,058) Page 18