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 Th￿te¢s, Re8ponsibilitie5
lttd¢pendent Examiner's Report
Statement of Financial A¢tivitie8
Balance Sheet
10
Not¢s to the FIn￿la1 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 4￿d 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 el￿ted 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 norn￿1]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 chU￿h 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$ rn1￿10n 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 pu￿Ose.
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¢0￿1n8.
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 Coll￿t (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 fi￿d 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
S￿dellts, 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 c￿tIC￿e11an)
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 st￿CtureS of the
Chw¢h.
Gener*1 A%*mbly
The Tninister and one of our elders were nominated to attend the mccting of the General Assembly of the
Presbyterian Church in Irela￿1 held in Agselnbly Buildings. Belfast, in June.
Property
P￿e4

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
fiu￿5 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 h￿1. 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 $tat¢ of repair.
Our sincere thanks 80 to David cW)n1ngh￿ and his sma]I team, for all the hard work keeping up with all that
needs done oround ourbuildinga.
Volurtteers
The Trustees wish to acknowledgc their deep appreci&tiot) of those who give freely of their time by 8erying on
ommittees and helping with organisatiow alld oth¢r chuwh a¢tiviti¢s.
Publ¥t benef
The Pr¢sbyt¢rian Church in Ireland me¢ts the public benefit requirement by providing benefit to its n)emberg
d th¢ g¢n¢ral public by making known the Christian Gospel of the Lord Jesus Christ thTough the advarteemettt
of religion.
The direct benefits which flow from th¢ pu￿0$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¢ I￿al ¢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 fi￿h¢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 B￿llIar
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$pousible for preparing the trust¢¢s' report arAd th¢ financial statements iti accordanee with the
United Kingdom Accounting Standard8 (United Kingdom Generally A￿epted Accouttting Praetice) and
applicable law and regulations.
The law applicable to clwities re(￿lre8 th¢ tNst¢e5 to prepare financial statements for each fthancial year which
give a true and fair view of the state Of affairs of the clwity 8lld of the incoming resources and application of
resourees of the charity for that period. In preparing these financial statements, the tr￿Stee$ 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 pll￿ent.
st8t¢ whether appli¢&ble Accounting Stand￿d8 have been follow¢d, subje¢t to any material departures
dI￿10$¢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 a￿uraCY 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
f￿ndS
60,976
92,580
Total ful￿& ¢aLtied forward
72,057
Restvieted
funds
105,411
Total
2017
Note
Incom¢ 8nd Ethdowmettts from:
Do￿tiOnS 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 m0ven￿t in fimds
(5,412)
35,749
30,337
Reconclltstlon of funds
Tot&1 fvnds brought forward
Total fi￿a8 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
Fll￿d5 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 S￿l¢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¢$.
Exemptlon from preparlng 4 c4sh flow ststement
The charity opted to ¢arly adopt Bulletin I published on 2 Febnwry 2016 aThd have therefore not included a cash
tlow ststement in these fllthnctal statements.
Golng conc¢rn
The tn￿le¢s consider that th¢r¢ ate no material uncertainties about the eharityls ability to continue as a going
concern.
Income eDd￿Wme￿ts
Voluntary income including donations, gifts, legaei&% and grants that provide core fiuiding or are of a general
nathre 1$ 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[ll￿re 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&lt¢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 T￿￿tIon
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
Cll￿t 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
un￿￿trICted
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 In￿me1{¢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 fi￿d8
11.081
35,749
Reconelliatlon of fund$
Total ￿ndS brought fonvard
Total fi￿dS ca￿led 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 expendi￿re
(126,225)
(l26,2251
(103,058)
(103,058)
N¢1 itt¢orne
12,148
30,337
N¢t mov¢m¢nt in fi￿dS
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
a￿dIe%*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
ch￿rI&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