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 Pre5b￿erIan 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 rese￿e5 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) 2￿8 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 (Re￿Ipts and Payments Account)
for the year ending 31 December 2022
Note Unrestri
Funds
Restrirted
Funds
Total
2022
Total
2021
Re￿ipts
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 re￿Ipts / (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

GREY￿ONE 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 Febn￿ry 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 re￿Ipts 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
pa￿￿ent
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
pres￿erian 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 I￿land, 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 De￿rnbel 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
4￿00
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 0evelw￿t 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