Greystone Road Congre8ation of the Presbyterian Church in Ireland Flnancial Statements for the vear ended 31st December 2023 Corrigan CA Limited 24 Greystone Road Antrim BT412QN Con8re8ation of the Presbyterfan Churth In Ireland LEfjAL AND ADMINISTRATIVE INFORMATION Rev. Chris Wilson Mr Winston Booth Mr Leonard knreton Mr Samuel Stephen Brown Mr Roy Browne Mr John Crawford MrJame5 Morrison Giirns Mr WIW Anderson Crawford Mrs Irene Lutton Mr Graeme Oliver Lutton Mr David Lyttle Mr Davld Robert James Magee Mr David Mccab Mr. Dawd Beatty Mr Richard Alexander Rutherford Mrjohn James Warwlck Mr Mark Wilson Charity Number. 104869 56 Greistone Road Antrlm BT41 IHX Mrs C Corrigan. FCA Corrigan CA Limited 24 Grey5tone Road BT412QN GREYSTONE ROAD CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charlty In Northern Ireland (NIC 104869) The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Greystone Road Congregation of the Presbyterian Church Fn Ireland 56 Greystone Road. Antrim, BT41 IHX Registered Charity in Northern Ireland (NIC 104869) CHARrrY TRusfEES The Charity Trustees who served during the year or who were trustees at the date of this report were:_ Mr. David Beatry Mr. Graeme Oliver Lutton Mr. Winston Booth Mr. Geor8e Lynn (deceased 1010312023) Mr. Leonard Brereton Mr. David Lyttle Mr. Samuel Stephen Brown Mr. Davld Robert James Magee Mr. Roy Browne Mr. Sam James Magee {deceased 08/0112023) Mr. Morri5 Cdirns Mr. David Mccatie Mr. John Crawford Mr. Richard Alexander Rutherford Mr. Wilfred Ander50n Crawford Mr. John James Warwick Mr. John Eccles {re5i8ned 2610912023) Mr. Mark Wilson Mrs. Irene Lutton Rev. Chris Wilson PRINCIPAL OFFICE BEARERS Minister Rev. Chris Wi150n Clerk of Session Mr. John James warwi￿ Trca5urer Mr. Richard Alexander Rutherford GREYSTONE ROAD CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINER Mrs. Celine Corrigan, FCA Corrigan CA Ltd 24 Greystone Road Antrim 8T412QN BANKERS Danske Bank. 42 High Street Antrlm BT414AP SOLICITORS Anderson Glllan Barr Ltd 32 Church StrÈÈt Antrim BT414BA GREYSTONE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSfEE5 ANNUAL REPORT STrUCTURE AND MANAGEMENT The Kirk Sesslon The charity trustees of the congregation are the members of its Icirk 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 congregation and of persons not connected with any congregation who are within its 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 Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. An elertion 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 congregati(m, has no deliberative but only a casting votc. Stated meetings of the Kirk session are held every other month. To be chosen for the office of the elder5hip in the congregation a person must be a votin8 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 two-thirds of those who vote. Presbytery Under the PresbY(erian Church in Ireland form of governance the corporate oversight of a congre8ation 15 the responsibility of a Presbytery which superintends senerally the spiritual and temporal afFairs of the congregations assigned to Tt by the General Assembly of the Presbyterian Church in Ireland. Greystone Road congregation of the Presbyterian Church has been a55igned to the Templepatrick Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregattrffti a55igned to it by the General Assemblyj ministers who havc retired from active dutyr 3D elder appointed by the Kirk Session of the congregation. GREYSTONE ROAD CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The General Assembly The General Assembly Is the supreme court of the Church, representlng In one body thé whole Church and acting as its supreme legislative, administration and judicial authority, in deallng wlth all matters brought before It. The General Assembly Is normally constituted during the first week in June for worship and to conduct its business. At the end of business It Is dissolvÈd. The membershlp of the General Assembly conslsts malnly of the attlvè ministers of each congregation. retired ministers and a representative elder appointed by the Kirk Sesslon of each COngre￿tion. DESCRIPTION AND PURPOSE The charftable purpose of the congregation Is the advancement of religion. Greystone Road congregation of the Presbyterian Church is a congregation of the Pregbyterian Churth in Ireland. The Presbyterlan Church In Ireland. as a Refonned Church within the wider body of Christ is grounded in the Scriptures and exists to love and honour God through faith in HIS Son and by the power of His Spirit. and to enable her members t play their part in fulfillin8 God's mission to our world. On the 31 December 2023 there were 230 communicant members, 185 families are connected with the congregation and the average attendance at morning worship is approximately 200 plus online attendance. The congregation aims to live out its Mission and Wision as a family of God's people by beillg.. A Covenant Community: where our relationships are rooted in the promises of God by living faithfully toward Him and toward one another. An Intergenerational Communty: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Chrtst. An Outward looking Community: where we want the blessings of God that belong to us In the gospel to become blessings for others beyond ihe bound5 of our community. As a congregation of the Presbytcrian Church in Ireland, we believe that the Bible is the suprÈme atrthority over all we do. and that the westmh)ster Confession of Falth, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian frdith and practice. GREY5foNE ROAD CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND TRUSfEES ANNUAL REPORT AcrivmES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to Joln with u.s. The Sacrament of the Lord's Supper is observed on several occasions during the year and all those who have been bapti5ed and who have made a profession of faith 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 including: Sunday School (Prime fime) Youth Fellowship Worship Music Team Boys Brigade Girls Brigade Christian Endeavour Women's Fellowship (Fuslon) Thursday Club Bible Study and Prayer Rock Cafe Parents and Toddlers (Buzzy Bees) Bowllng Club Men's Fellowship (Men Out Together) Worship and Prayer The congregation meets for worship each Sunday at 10:30am and 6=30pm. During the week a Bible study and Prayer time is held on alternate Thursday evenings at 7:30pm. As well as our regular services during the year we celebrated communion around the Lord's Table on five occasions. Misslon and outreath The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables conyegations to SUPPOrt the wider mission of the denomination and to do mission and outreath on a denominational basi5 beyond what the congregation could do on its own. The United Appeal Fund provldes rjnancial support foi 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 diurch premises. assist with the running costs of Union Theological College, the Church's training college for ministry students. and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadershlp and pastoral care. In Greystone Road we support, through finance and prayer, a number of overseas missions: Tearfund,. Asia Link.. Middle East Refomied Fellowship- Child Evangelism Fellowship in Romania and Moldova; the Reid fatnily wDrking with the Maasai people in Kenya- MCCP and Destiny Academy church plant Myanmar. GREYSTONE ROADCOIIKIREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUStEES ANNUAL REPORT Volunteers The Trustee5 wish to acknowledge their deep appreciation of those who give freely of their time by serrfing on committees, helping run our organisations. those involved with the live streaming of service5 together with our music teams who lead our praise. PUBUC BENEFrr 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 Tne advancement of religion. The direct benefits which flow from the purposes of the Church indude the gaining of an understanding in Chrlstian beliefs as sei 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 foT 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 (Includlng the slck, dlsabled and bereaved). Generally the above benefits are delivered locallv bv congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local del- '-_ VFIY is facilitated bv central resources in almost all cases. Public access 15 made known through the use of notice board5. printed material. press advertisement. websites. and social media or in other wavs. The benefrts are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members: thelr famllies: and membe15 of the publiL The charitable purpose of the advancement of religion does not lead to harm. The only private benefit flowin£ from our purpose is related to Ministers: Missionaries: Deaconesses: Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or emDlovment. However. Èhis is incidental and neceH OFTHE PRESBYTERIAN CHURCH IN IRELAND TRUSTEE5 ANNUAL REpoirr STATEMENf OF TRUStEE RESPONSIBIUTIES The Trustees are responsible for preparlng the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregations total income does not ex￿ed £250.000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and Ilabilities. The Tru5tee5 are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactlons and disclose with reasonable accuraci 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 irregularities. Approved by the Kirk Session at a meeting on 30 April 2024 and signed on its behalf by:_ Rev. Chris Wilson Mr. John James Warwick 30 April 2024 30 April 2024 INDEPENDENT EXAMINER'S REpoirr TO THE TRUSTEES OF GREYsfoNE ROAD PRESBYfERIAN CHURCH I report on the accounts of Greystone Road Presbyterian Church for the year ended 31st December 2023. 1 have examined the financial statements of the charity for the year ended 31 December 2023, which comprise the Statement of Finanaal 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 solely to the charity trustees as a body, in accordance with the Charities Act (Northern Ireland} 2008. My work has been undertaken so that I might compile the financial statements that I have been engaged to compile, report to the chartys Board of Trustees that I have done so, and state those matters that I have agreed to state to them in this report and for no other purpose. To the fullest extent permbtted by law I do not accept or aSSUn￿ responsibility to anyone other than the charity and the charivs Board of Trustees. as a body, for my work, or for this report. Respectlve responsibiltties of charity trustees and examiner As the chariws trustees you are responsible for the preparation of the Trustee's report and the financial statements in accordan￿ with the applicable law and Accounting Standards (UK and Ireland). The charitytrustee5 consider that an independent examination ratherthan an audit is required this year underthe Charities Att (Northern Ireland) 21)08. It Is my responsibility to= examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commission under section 65(9}(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 chariWs trust. (li) information or explanation l am entitled to under the Regulations has not been afforded to me; {iil) information contained in the finanual statements is materially inconsistent with the Trustee's report for the year. Basls of Independent examinerfs report I have exatnined your charity accounts as required under section 65 of the Charlties Act and my examination was carried out in accordance with the general Dirertions given by the Charity Commission for Northern Ireland under sertion 65(9)(b) of the Charities Act. My examination induded a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included conslderation of any unusual items or disclosures in the accounts. and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my aztentlon glvlng me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Art, 2. That the accounts do not accord with those accounting records, 3. That the accounts do not comply with the accounting requirements of the Charities Act, io INDEPENDEKf EXAMINERS REPORTTO THE TRusfEES OF GREYsfoNE ROAD PRESBYTERIAN CHURCH 4. That there is further information needed for a proper understanding of the accounts to be reached. The procedures undertaken do not provide all the eviden￿ that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial 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 ord@rto enable a proper understanding of the financial statements to be reached Celine Corrigan, Fellow of the In5tttute of arter d Accountants Ireland Independent Examiner Corrigan CA Limited 24 6reystone Road Antrim BT412QN 30 April 2024 li GREY5TONE ROAD CONfjRE6ATION OF THE PRESBYfERIAN QIURCH IN IRELAND STATEMENT OF FINANaALACTivfFY (Recelpts and Payments Account) forthe year endlng 31 December 2023 Totsl Total 2022 Funds Funds Recelpts Donations and legacies Charitsble activities Investment income 121,YA8 263 78.301 14.f)88 2(XJ,139 14.951 196,513 14.028 145 Totsl Recelpts 2.1 93.973 216.074 210,686 Raising funds Charitable activities 274 262,127 1.124 354,175 1,130 162,128 92.048 261401 163.258 Net recelpts / (payments) Transfers between funds 29.203 452 -168.428 452 -139.225 47,428 Net movement in funds Funds brDughtfDrward 28,751 ,245 -167,976 255,805 -139,225 47,428 298,622 Funds ￿Tried fO￿ard 118.996 87,829 206,825 346,049 12 GREYSTONE ROAD CONGRE6ATIQN OF THE PRE56YTERIAN CHURCH IN IRELArK) srATEMENT OF A5SET5 AND UABIUTIES As at 31 December 2023 Unrestricted Funds Restricted Funds Total 2023 Total 2022 Funds Reconciliation Bank and Cash at start of year Net movernent in fund5 90,245 28.751 255.805 -167,976 346,050 -139.225 298,621 47.428 Bank and Cash at end of year 118.996 87,829 206,825 346,049 Bank and Cash Balanr Bank Deposit Accounts 8ank Current Accounts Cash in Hand 51,173 34,203 2,453 51.173 152,043 121,944 220,943 3.162 117,840 1,156 118.996 206,825 346,049 Other Assets Gfft Ald receivable on donations 4,273 2,050 6,323 4.987 4273 &,323 4,987 123.269 89.879 213,143 351,D37 Approve& bythe Kirksession *a meetingon 30April 2024 and s18n￿ on its behalf by Rev Chris Wilson e5 WaN4ick 30 April 21Y24 April 2024 GREYsfoNE ROAD CQN6REGATIQN OF THE PRESBYTERIAN CHURCH Iri IRELAND NOTES TO THE ACCOUNTS 31 December 2023 I. ACCOUNTING POUCIES BASIS OF PREPAIIATION OF THE FINANaAL STATEMEKrs As the total income of the congregation 15 less than £250,000, the con8re8ation elected in accordance with the provisions in The Charities (A(rounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. ACCOUNTING CONVENTION The accounts comply with the Charities Act (Northern Ireland 2(M)8) and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and the Charities Act 21x18 (Substitution of Sums} Order (Northern Ireland) 2015. The accounts are prepared in £ sterlin& which is the functional currenry 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 appllcable to include the revaluation of freehold properties and to indude investment properties certain financial instrumerrts at Fair vah￿. 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 Trustee5 continue to adopt the going concem basis Ot accountsng in preparing the accounts. Fund AccountinE Endowment funds are funds, the capwtal of which must be retained either permanently or at the congregation's discretion; the income dersved from the endowment IS to be used either a5 re5trvrted or unrestrwrted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (al income from endowments whith is to be expended onty on the re5trlcted purp05e5 intended by the donor and (b) revenue donations or Brants for a specific eon8re8ational activity intended by thÈ donor. Where these funds have unspent balance5, interest on their pooled investment is apportioned to the indithl fund5 on an average balance basis. Unrestricted fund5 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. 14 6REYsfoNE RQAD CONGREGATION OF ThE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE AccouNf5 31 December 2023 Donatlons & Legacles These are recorded as received as entitlement arises at that stage and are dasstfied as restricted or unrestrirted according to any conditions stipulatedlilrtended by the donor. Recorded income represents weekly freewill offerings as collerted each week. Gift Aid represents the income tax refunds rettived 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 dassified accordin8 to re5trittion5 on use. Receipts from church attivttie5 arE recognised once received. Receipt5 from furnd raising and generating funds are recognised when received. Membership fees are recognised on Teceipt. Grants are recognised on receipt unless perfomiance conditions require deferral of the amount. Appeats are recognised when the funds have been received. Other Voluntary Re￿[pts Income frorn voluntary receipts includes income from mission boxes, weekly contributions. classes income and is recorded as received. Imiestment Income Investment income represents bank interest received from banks. building %)cieties or other financial institutions and is recognised on r￿lpt. Resources Expend•d Expenditure is accounted for on a cash basis arHI has been classffied under headings that aggregate all costs related to the category. Where costs cannot be directly attributable tc particular headings they have been allocated to attivitses on a basis consistent with the use of resources. 2. DONATIONS AND LEGAaES Total 2023 Funds Funds 2022 Recorded gmng Loose collections Donations and gifts GtftAid Legacies and bequest 99,787 1.937 56,233 3,284 7.961 10,823 156,020 5,221 7.961 30.937 155,944 2,535 7.771 30,263 20,114 121.838 78.301 2￿,139 196.513 GREYsfoNE ROAD CONGREGATION OF ThE PRE58YTERIAN CHURQI IN IRELAND NufE5 TO THE Accoumrs 31 December 2023 3. CHARITABLE AcnvmES Restrirted Funds Total 2023 Totsl 2022 Funds Income from charitable activities Fees frorn weddings and funerals Fundraising events fvlembership fees Grants 263 3,579 3,842 4,213 2.642 4.367 4,1(K) 2,642 4.367 4,ICK) 423 4,592 4,800 263 14,688 14,951 14,028 4. INVEsfMENT INCOME Unrestricted Funds Restrlrted Total Funds 2023 Total 2022 Deposit interest 145 145 S. RAISING FUNDS Total 2023 Total 2022 Funds Funds FWO envelopes Fundraising events 850 211) 74 1.050 74 1.130 850 274 1,124 1,130 15 GRElStONE RQAD CONGREGATIQN OFThE PRESBYfERWI QIURQI IN IREL*JID 31 DecembLY 2023 fi. CHARffABLE AcrivmES Total 2023 Total 2022 Funds Funds General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expense5 Donations to Missions and charities Governance costs 11,662 11,662 20 69,847 238.674 32,486 1,486 10.678 1,191 51.480 60,358 37,259 1,163 69,847 9.033 229,641 32,486 92.048 262,127 354.175 162,128 7. FIXED ASSErs The congregation owns the Cljurch premises sltuated ar 57 Greystone Road, Antrlm, BT41 UW, the mar75e Situated 41t 2 Brantwood GardeThs. Antrlm. 8T41 IHP and thÈ assoclated fixtures. fittings. plant arKJ machinery. These have a combined Insuran￿ value of £3,008y7. NOTES TOTHE Accouriis 31 Derember 2023 & FUND BALANCES Reolpts Swplus / Tr￿sIer Balance at end start UnTestrkted Fynds General Fund 90.245 122,101 -92.898 29,203 452 118,996 90.245 122,101 -92,898 29.203 452 118,996 Restrfrted Funds Property Fund Youth & Children's Worker Fund Mission Supwrt Fund Gir￿ 8rigade Boys Brigade Cafe Benevolent Fund urma frund Romania l Moldova Fund Presbyterian Women Thursday Club Bowling Club Musical Instrument Fund Or8an Fund Buzry Bees Junior Christian Endeavour Cholr General ￿l$S1on$ Fund Presbyterian Children's Society World D•veloprrv4nt ApF•al Tear Fund Gideorn's International christtan Ard Royal British Legion sunday School Fusion Youth Fellowship Unlted Appeal 198,646 13.130 19.269 5,735 5.137 3.926 2,143 378 38.150 159 8.984 8.312 5572 2.335 26 -2CKI,311 -162,161 159 -2.938 -1,021 -254 1.230 37,715 13,289 16,317 4,434 4,583 2,053 2,169 378 451 -11.922 -9.333 -5,826 -14 -28Q -1 26 3.909 210 3.050 1.1 -5.160 -210 -1.251 814 -1.283 1.283 1,027 1,550 897 2,147 -215 897 -300 649 551 359 657 387 217 732 -746 -510 -14 -142 -80 10.392 -150 363 14.164 2￿15 25 63 56 -10,049 706 -25 -56 333 1,042 1.206 -1.402 -853 492 -10,049 -360 353 360 383 92 10,049 736 -92 -10,049 255,805 93.973 -262,401 .168,428 452 Total 346￿50 216A174 -355299 .206.8L fjREY5TQNE ROAD CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND NOTES TO THE ACCOVIITS 31 December 2023 9. PENSION cosr5 The minister of the congregation is a member of the P￿sbYterlan Church in Ireland Pension Scheme 12009). This is a scheme operated by the Presbyterian Chuch in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalant to the employerfs pension contribution for the Scheme and based on the Stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme (2(X)9) is a funded Scheme of the defined benefft type, providing defineil 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 sufficiently funded to meet current and future obligations. A formal schedule of contribirtions 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 £9,451. 10. RELATED PARTY TRANSAcnoNS Rev Christopher Wilson, a trustee, received remuneration of £39,875 and expenses of £8,431 as a tnini5ter of the coii8re8ation. Pension contribution5 Qf £9,451 were paid by the congre8ation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme {2009). Mr David Lyttle, a trustee receives a salary ft)r his worf( both as a deaner and sexton. None of the other tru5tee5 received any ￿m￿neratiOn. 15 GREYSTONE ROAQ CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 11. EMPLOYEES 2023 2022 Wages ?.nd. s.alaries Social Security Costs Other Pension Costs 46.596 5,369 9,451 3,262 6.163 61,416 41,969 The average monthly number of employees during the year was as follows: 211Z3 2022 Minister Deaconess Other 12. DONATIONS- REsfRicfED FUNDS Donations and gifts Glft Aid GlvlnE Collections Bowlin8 Club. Boys Brigade Cafe Christian Aid Fusion General Mi55iOli 5 Fund Gideon's International Girl's Brigade Junior Christian Endeavour Mi55ion Support Fund Presbyterian Chlldren's Society Presbyterian Women Property Fund Romania / Moldova Fund Royal British Lesion Sunday School Tear Fund Thursday Club World Development Appeal Youth Fellowship 697 354 740 115 2,335 321 625 20 11.053 47 20 2.091 1,2LKI 215 73 1.990 150 475 450 60 295 3205 704 333 260 765 17 13 338 280 25 360 56.233 3.284 7.961 20 GREYSTONE ROAD CONGREfjATION UF THE PRE5BYTERIAP4 CHURQI Ill IREiAND NOTES TO THE Acc￿j14T5 31 December 2021 QTrIER INCOME. REStRIEfEg RINPS Charitsb Fundralslng MembèTshlp Grants Deposlt Interest Benevol•nt Fvnd Bowling Club Boys Brigade Puuy Bees Fusion Gir15 Brigade Mi55ion Support Fund Musical Instrument Fund Organ Property Fund Thursday Club Youth & Family Worker 125 1.218 285 260 1.805 97 1,930 159 3.579 4.367 4100 I& PAYME1￿5. RESTRICTED FUNDS Fvndralslnz £owe8ational Ponatioos to Missit>ns and and Support Bowling aub Boys Brigade 8uuy Bee5 Cafe Choir Chiislidii Aid Fusion General Mi55ions Fund 155 24 S652 746 3,108 20 g40 115 3,772 56 1.819 Grdeon'5 IriteiridtiUiTdl Girls Brigade Junior Chri#i4n Endeavour Mi55iDn 5upwrt Fuii Presbyterian Children's Society Pre&bytertan Women Pruperly Furid Romania / Moldova Fund Royal British Legion Sunday SchDDI Tear Fund Thursday Clvb Utrited Aype&l World DevelopmentAppeal Youth Fellowship 7.464 6,168 5,754 2,915 210 200 200.111 5.160 333 1,402 63 SQ 10,049 25 3.130 492 74 200 229,641 32,486 21