Grey5tone Road congregat of the Presbyterian Church in Ireland Financial Statements for the year ended 31st December 2022 Corrigan CA Limited 24 Greystone Road Antrim BT412QN
Greystone Road Con8re8ation of the Presbyterian Churth in Ireland LEGAL AND ADMINISTrATIVE INFORMATION Trust Rev. Chris Wilson Mr Winston Booth Mr Leonard Brereton Mr Samuel Stephen Brown Mr Roy Browne Mrjohn Crawford Mr James Morrison Calms Mr Wilfred Anderson Crawford Mr John Eccles Mrs Irene Lutton Mr Graeme Oliver Lutton Mr George Lynn qdeceased) Mr David Lyttle Mr David Robert James Magee Mr Sam James Magee (deceased) Mr David Mccabe Mr. David Beatty Mr Richard Alexander Rutherford Mrjohn James Warwick Mr Mark Wilson Chority Number 104869 Addres5." 56 Greystone Road Antrim BT41 IHX Independent Exominer.. Mfs A Harbinson. FCA Corrigan CA Limited 24 Greystone Road Antrim BT412QN
GREYSTONE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND TRUSTEES ANNUAL REPORT Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC 104869) The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINisfRATIVE DEfAILS Greystone Road Congregation of the Pre5berIan Church in Ireland 56 Greystone Road, Antrim, BT41 IHX Registered Charity In Northern Ireland (NIC 104869) CHARITY TRUSTEES The Charity Trusiees who served during the year or who wefe trustees at the date of this report were:_ MT. David Beatty Mr. Winston Booth Mr. Leonard Brereton Mr. Samuel Stephen Brown Mr. Roy Browne Mr. James Morrison Cairns Mr. John Crawford Mr. Wilfred Anderson Crawford Mr. John Eccles Mrs. Irene Lutton PRINCIPAL OFFICE BEARERS Mr. Giaeme Olivei Lutton Mr. George Lynn {deceased) Mr. David Lyttle Mr. David Robert James Magee Mr. Sam James Magee (deceased) Mr. David Mccabe Mr. Richard Alexander Rutherford Mr. John James Warwick Mr. Mark Wilson Rev. Chris Wilson Minister Rev. Chris Wilson Clerk of Session Mr. John James Warwick Treasurer Mr. Richard Alexander Rutherford
GREYSTONE ROADCONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT INDEPENDEKf EXAMINER Mrs Amanda Harbinson. FCA Corrigan CA Ltd 24 Greystone Road Antrim BT412Q BANKERS Danske Bank. 42, High St. Antrim BT414AP SOUCITORS O'Rorke, McDonald & Tweed 37-39, Church Street Antrim BT414BD
GREYSTONE ROADCONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT STRucfuRE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document. The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congiegation and of persons not connected with any congregation who are within ils bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation induding administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-ofFIcio members of the Congregational Committee. An election of Greystone Road Congregational Committee took place at the beginning of 2018. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator. the minister in active duty in the congregation, has no delibeiative but only a casting vote. Stated meetings of the Kirk session are held every other month. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the ofFice can be either by the congregation or by the Kirk Session. Members are elected if they obtain twiFthirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Greystone Road congregation of the Presbyterian Church has been assigned to the Templepatrick Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
GREYSTONE ROADCONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The General Assemblv The General Assembly is the supreme court of the Church, representing In one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its busine55. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired ministers and a representative elder appointed by the Kirk Session of eath con8re8ation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Greystone Road congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exist5 to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregation aims to live out Fts Mission and Vision as a family of God's people by being: A Covenant Community: where our relationships are rooted in the promise5 of God by living faithfully toward Him and toward one another. An Intergenerational Community: where adults intentionally take the lead to engage with. encour38e and nurture younger members to maturity in Christ. An Outward looking Community: where we want the blessin8s of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confes5ton of Faith. along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and piactice.
GREYSTONE ROADCONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join with u5. The Sacrament of the Lord's Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of laith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study and prayer meetings and has a wide range of organisations induding: Sunday School (Prime fime) Youth Fellowship (Fired Up) Worship Music Team Boys Brigade Girls Brigade Christian Endeavour Women's Fellowship Thursday Club Bible Study and Prayer Rock Cafe Parents and Toddlers (Buzzy Bees) Bowling Club Worship and Prayer The congregation meets for woiship each Sunday at 10:30am. On Sunday evenings at 6:30pm leaders meet for prayer, there is a praise and prayer service once a month which the whole congregation is invite(i to attend. During the week a Bible study and Prayer time is held on Thursday evenings at 7:30pm in the minor hall. As well as our regular services during the year we celebrated communion around the Lord's Table on five occasions. Mission and outreach The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregation5 to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church plantin& provides grant support for the upkeep of church premises. assists with the running costs of Union Theological College, the Church's training college for ministry students. and financially sUPPOrts congregations in the areas of worship, discipleship, global mission. outreach, leadership and pastoral care. In Greystone Road we support, through finance and prayer. a number of overseas missions: Tearfund: Asia Link: Middle East Reformed Fellowship: Child Evangelism Fellowship in Romania and Moldova. the Reid family working with the Maasai people in Kenya; MCCP and Destiny Academy church plant Myanmar.
GREYSTONE ROADCONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Volunteers The Trustees wish to acknowled8e their deep appreciation of those who give freely of their time by serving on committees, helping run our organisations, those involved with the live streaming of services together with our music teams who lead our praise. PUBUC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefrt requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct beneffts which flow from the purposes of the Church include the gainin8 of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn. this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally the above beneffts are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of notice boards. printed material, press advertisement. websites. and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hDC feedback from members. their families. and members of the public. The charitable purpose of the advancement of religion does not lead to harm. The only private benefit flowing from our purpose is related to Ministers. Missionaries. Deaconesses, Irish Mission workers and Lay Agents who receive benefrts as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members. their families, Other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with. the community in which pastoral services are provided and other communitie5 throughout Northern Ireland. the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations. charities and individual members of the publio The Kirk Session has had regard to the Charity Commission's Public benefit requirement statutory guidance.
GREYSTONE ROADCONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Presbytery The congregation is represented at Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the Wbder structures of the church. The representative Elder appointed this year for Greystone Road congregation was Mr. David Beatty. General Assembl¥ The minister and one of the elders are nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast. The representative Elder appointed this year for Greystone Road congregation was Mr. David Beatty. Property Our Church buildings and internal furnishing5 are in good coiidition. To comply with Heafth and Safety regulation5 some external and internal work is being appraised. With procedures in receiving leave to call a mintster a sutvey and condition report on the Manse was required. This highlighted a number of issues which need to be addressed; this work has been already started and is being overseen by our property subcommittee and Church committee. Data Protection To comply with Data Protection policy the Trustees adopted our own Data protection policy which is reviewed each year. This ensures that we comply with data protection law and follow good practice. It protects the rights of members and adherents, Staff. volunteers and other people we have a relationship with or may need to contart. Mr. Richard Cairns is our Data Protection Officer for Greystone Road Presbyterian Church. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 199 contributors during the year (172 in previous year. 2021) donating a total of £155,9441£153.252 in previous year, 2021). The total income of the congregation increased slightly during the year from £208,031 in 2021 to £210,686 in 2022. Whilst donations and legacies have decreased compared to 2021. income from charitable activities has increased as normal church activities resumed following the lifting of Covid restriciions.
GREYSTONE ROADCONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Total expenditure decreased from £171.565 to £163,258. The main decreases were in ministry and support staff costs as the Deaconess left during 2022 and the new Minister was only installed in September; however, congregational running costs and donations to missions and charities both increased compared to the previous year. The Elders meeting wish to have in hand an amount equal to six months regular expenditure as free reserves to meet future shortfalls in income and unexpected expenses. This has been athieved as the balan of free resee5 as at 31° December 2022 was £90,245 (£50,757 in previous year 2021). STATEMEKf OF TRUSTEE RESPONSIBILMES The Trustees are responsible for prep3ring the annual report and the finanual statements of the con8re8ation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not exceed £250,(KKI, the Trustees have elected under Section 64{3) of the Charities Act (Northern Ireland) 28 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disdose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. Approved by the Kirk Session at a meeting on 28 February 2023 and signed on its behalf by:_ Rev. Chris Wilson Mr. John James Warwick
INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF GREYSTONE ROAD PRESBYTERIAN CHURCH I report on the accounts of Greystone Road Presbyterian Church for the year ended 31" December 2022. I have examined the financial statements of the charity for the year ended 31 December 2022, which comprise the Statement of Financial Activities, the Statement of Assets & Liabilities. the Accounting Policies and the related notes. These financial statements have been prepared under the accounting policies set out therein. This report is made 501ely to the charity trustees as a l. in accordance with the Charities Act (Northem Ireland) 2tMJ8. My work has been undertaken so that I might compile the finanaal statements that I have been engaged to compile, report to the charitrfs Board of Trustees that I have done so, and state those matters that I have agreed to state to them in this rew)rt and for no other purwse. To the fullest extent permitted by law I do not accept or assume responsibility to anyone other than the charity and the chariws Board of Trustees, as a body, for my work, or for thi5 report. Respective responslbilities of charity trustees and examiner As the charitvs trustees you are responsible for the preparation of the Trustee's report and the financial statements in accordance with the applicable law and Accounting Standards (UK and Ireland). The charity trustees consider that an independent examination rather than an audit is required this year under the Charities Act (Northern Ireland) 2(M)8. It is my SponsIbl11ty to- examine the accounts under section 65 of the Charities Act follow the procedures laid down in general Directions given by the Commi55ion under section 6519)(b) of the Charities Act state whether particular matters have come to my attention in the course of my examination work that suggest-. (i) material expenditure or action appears not to be in accordance with the charitys trust: {ii) information or explanation l am entitled to under the Regulations has not been afft)rded to me; (ill} information contained in the financial statements 15 materialty inconsistent with the Trustee'5 report for the year. Basis of independent examinerfs pOrt I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts. and seeking explanations fn)m you as charity trustees concerning any Such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act, 2. That the accounts do not accord with those accountiT¥g records. 3. That the accounts do not compty with the accounting requirements of the Charities Act, 4. That there is further infomiation needed for a proper understanding of the accounts to be reached. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the finanaal statements.
Independent Examinerfs Statement I have completed my examination and have no concerns in respect of the matters (l) to {4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters which: give me reasonable to cause to believe that in any material respect the requirements to keep proper accounting records and to prepare accounts which accord with the accounting records and are in accordance with the methods and principles set out in the Charities SORP have not been met; or require that attention should be drawn in order to enable a proper understanding of the financial statements to be reached Amanda Harbinson, Fellow of the Institute of Chartered Accountants Ireland Independent Examiner Corrigan CA Limited 24 Greystone Road Antrim BT412QN 22 May 2023 io
GREYSTONE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcnviTY (ReIpts and Payments Account) for the year ending 31 December 2022 Note Unrestri Funds Restrirted Funds Total 2022 Total 2021 Reipts Donations and legacies Charitsble activities Investment income 117,440 62 79.073 196,513 14,028 145 199,014 145 71 Total Receipts 117502 93.184 0.686 208.031 Payments Raising funds Charitable activities 664 77.081 466 85.(M7 1.130 162.128 1.180 170,385 Total Payments 77.745 85.513 163.258 171.565 Net reIpts / (payments) Transfers between funds 39,757 -269 7,671 269 47.428 36,465 Net movement in funds Funds brought forward 39.488 50.757 7,940 247.865 47,428 298,622 36,465 262,156 Funds carried forward 90.245 255.805 346,049 298,621 li
GREYONE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEME[ OF ASSEtS AND UABILtnES As at 31 December 2022 Total Total 2022 Funds Funds 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 50,756 39.488 247,865 298,621 47,428 262.156 36.464 Bank and Cash at end of year 90.244 255,805 346.049 298,620 Bank and Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 121,944 132.183 1,676 121.944 220,943 3.162 126,458 170,084 2.079 88,760 ,244 255.805 346,049 298,622 Gift Aid re&Vable on donations 3.525 1.463 4,987 1,165 3.525 1,463 4.987 1.165 93.769 257,268 351.037 299.787 Approved by the Kirk Session at a meeting on 28 Febnry 2023 arbd signed on its behalf by Rev Chri5 Wilson es Warwick 22 May 2023 2 May 2023 12
GREY5TONE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOU[S 31 December 2022 l. AccouMfiNG POUCIES BASIS OF PREPARATION OF THE FINANCIAL StATEMEMrs As the total income of the congregation is less than £250,(KKI, the congregation elected in accordance with the provistons in The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a reIpts and payments basis. AccouNfiNG CONVEKtION The accounts comply with the Charities Act (Northern Ireland 2(X)8) arKI the Charities (Accounts and Reports} Regulations (Northern lieland} 2015 and the Charities Act 2008 (Substitution of Sums) Order INorthern Ireland) 2015. The accounts are prepared in £ steilin& which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention, modified where applicable to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies are set out below: Going Concern At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund Accounting Endowment funds are funds, the capital of which must be retsined either pernianently or at the congregation's discretion. the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (al income from endowments which is to be expended only on the restricted purposes intended by the donor and {b) revenue donalions or grdnts for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on thetr pooled investment is apportioned to the irmlividual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. 13
GREYsfoNE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 Donations & Legacies These are recorded as received as entitlement arises at that stage and afe classified as restrirted or unrestricted according to any conditions stipulated/intended by the donor. Recorded income represents weekly freewill offerings as collerted each week. Gift Aid represents the income tax refunds received on the gift aid donations. Charitable Activities Income from charitable activities includes income earned both from the supply of goods and services and from appeals recognised when received and classified according to restrirtions on use. Receipts from church artivitie5 are reciydni5ed once received. Receipts from fund raising and generating funds are recognised when received. Membership fees are recognised on receipt. Grants are recoenised on receipt unless performance conditions require deferral of the amount. Appeals are recognised when the funds have been received. Other Voluntary Receipts Income from voluntary receipts includes income from mission boxes. weekly contributions, classes income and is recorded as received. Investment Income Investment income represents bank interest received from banks, building societies or other financial instttution5 and is recognised on receipt. Resources Expended Expenditure is accounted for on a cash basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be dirertty attributable to particular headings they have been allocated to activities on a basis consistent with the use of resources. 2. DONATIONS AND LEGACIES Unrestficted Funds Re5trirted Funds Total 2022 Total 2021 Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest 96,357 1.597 921 18.565 59.586 938 6.850 11.698 155,944 2,535 7,771 30,263 153,252 240 4,156 41,366 117,440 79,073 196.513 199.014 14
GREYSTONE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 3. CHARITABLE ACTIVITIE5 Unrestrirted Funds Restrirted Funds Totsl 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 62 4,151 4,213 1,981 423 4,592 423 4.592 70 2,276 4,619 62 13,966 14,028 8,946 4. INVEStMENT INCOME Total 2022 Total 2021 Funds Funds Depostt interest 145 145 71 145 145 71 5. RAISING FUNDS Total 2022 Total 2021 Funds Funds FWO envelopes Fundraising events 664 466 1,130 1,180 466 1.130 1,180 15
GREYsfoNE ROAD CONGREGATIOPI OF THE PRESBYtERIAN CHURCH IN IRELAP4D NOTES TO THE ACCOUNTS 31 December 2022 6. CHARITABLE ACTWMES Unrestricted Funds Restrirted Funds Total 2022 Total 2021 General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 10,678 1,191 51.480 12,569 10.678 1.191 51,480 60.358 37.259 1,163 9.465 1.168 69,863 54.224 34.777 47.788 37.259 1.163 77.081 85.047 162.128 170.385 7. FIXED ASSETS The congregation owns the Churth premises situated at 57 Grewone Road. Antrim. BT41 Ilw. the nianse situated at 2 Brantwood Gardens. Antrim. BT41 IHP and the associated fixtures. fittings. plant and machinery. These have a combined insurance value of £2.798,463. 16
GREYStONE ROAD CONGREGATION OF ThE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUPITS 31 December 2022 8. FUND 8ALANCES Balan at start paent Surp1 / Tr4nsfer Balaft at end Unrestricted Funds General Fund 50.757 117.502 -77,745 39.757 -269 90,245 50,757 117.502 -77.745 39.757 -269 90.245 Restricted Funds Property Fund Youth & Children's Worker Fund Mission Support Fund Girls Brigade Boys Brigade Cafe Benevolent Fund Burma Fund Romania l Moliknia Fund preserian Women Thursday Club Bowlir48 Clt Musical Instrument Fund Organ Fund Buzzy Bees Junlor Chrlstlan Endeavour Junior Youth Club Choir General Missions Fund Presbyierian Chiklren's Society World Devdopment Appeal Tear Fund Gideon's International Christian Aid Royal Brltish Legion Sunday School Christmas Card Moderator's Appeal Student Bursary Fund Church Events United Appeal 189,121 13.130 17,298 7.366 4,696 4,316 2.140 274 1.948 1,294 1,221 1.475 36.533 -28.117 8.416 1.109 198,646 13,130 19,269 5,735 5.137 3.926 2,143 378 888 1,283 1.027 1.550 686 649 551 359 4.872 -2.531 ,160 4.146 -2.193 2.341 -1,351 641 -290 -370 -280 -2CM) -100 4.787 1.903 104 3.730 104 -1,430 -11 -194 455 -5.160 -498 -3.456 -l(KJ 370 3.261 555 -379 521 536 234 120 824 787 -607 -150 -236 -176 -234 80 363 11.256 3.939 2.498 187 75 1.135 258 425 381 7,734 1.404 -1.5(X) -3.939 -2.498 -187 -75 -1.135 -258 -1,408 -381 -7.734 -1.404 -13 -9.737 9.756 -10,217 -983 983 13 -13 -9.737 9.737 247.865 93,184 -85.513 7.671 269 255,805 Total 298.622 210.686 -163258 47.428 346.049 17
GREYsfoNE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 9. PENSION COSTS The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme {2009). This is a scheme operated by the Presbyterian Chuch in Iland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalant to the employer's pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme {21X)9) is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a seperately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficientty funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable salaries to cover the accrual of benefits for future service. expenses. the cost of insuring death in service benefits and funding the scheme deficit. The contributions made by the congregation during the year were £2.975. The congregation also contributes to a pension scheme for the deaconess. The contributions made by the congregation during the year were £3,188. 10. RELATED PARTY TRANSAcnoNS Rev Christopher Wilson, a trustee, received remuneration of £12,396 and expenses of £4.242 as a minister of the congregation. Pension contributions of £2,975 were paid by the congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme12(X)9). Mr David Lyttle. a trustee receives a salary for his work both as a cleaner and sexton. None of the other trustees received any remuneration. 18
GREYsfoNE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 Dernbel 2022 11. EMPLOYEES 2022 2021 Wages and Salaries Social Security Costs Other Pension Costs 32,544 3.262 6,163 48,929 2,956 6,377 41.969 58.262 The average monthly number of employees during the year was as follows: 2022 2021 Minister Deaconess Other 12. DONATIONS - REsfRICTED FUNDS Donations and gifts Gift Aid Giving Collections Bowling Club Boys Brigade Burma Fund Cafe Christian Aid Christmas Card General Missions Fund Gideon'5 International Girl'5 Brigade Junior Christian Endeavour Mission Support Fund Moderator's Appeal Presbyterian Children'5 Society Presbyterian Women Property Fund Romania l Moldova Fund Royal British Legion Student Bursary Fund Sunday School Tear Fund Thursday Club World Development Appeal 195 97 228 104 1,903 1,135 381 9,310 75 1,871 15 265 561 12 362 1.389 549 35 6,065 2,970 230 420 28.923 3.180 1.120 5,959 550 258 719 437 248 25 37 150 381 418 59.586 938 6.850 11.698 19
GREYSTONE ROAD CONGREGATION OF THE PRESBYfERIAN OIURCH IN IRELAND NOTES TO THE ACCOUNTS 13. OTHER INCOME. RESTRicfED FUNDS Gfants Events lfttere5t Benevolent Fund Bowling Club 8oys Brigade Buzzy 8ees Girls Brigade Mission SUp)rt Fund Musical Instrument Fund Organ Presbyterian Wornen Property Fund Thursday Club Sundai kh(x)I 360 1370 787 2.075 21 423 1.509 io 132 4.151 4,592 400 145 and Support Running Missions and Bowling aub Boy5 Brigade Buzzy Bees Cafe Choir Christian Aid Christmas Card Church Events General Mi55ions Fund Gide{,5 International Girls Brigade Junior Christian Endeavour Mission Supw)rt Fund Moderatorfs Appeal Presbyterian Children's Society Presbyierian W(xnen Property Fund Romania / Mol(lo¥a Fund Royal British Legion Student Bursary Fund Sunday School Tear Fund Thursday Club United Appeal World 0evelwt Appeal 70 30 146 607 2.193 40 1,135 381 13 1,51X) 75 290 7.871 236 501 2.030 7,734 3.939 265 233 27.651 5,160 258 1.404 1.408 187 450 9.737 2.498 47.788 37259 20