First Larne Presbyterian Church Worship God . Build His Kingdom Share His Love First Larne Presbyterian Church a congregation of the Presbyterian Church in Ireland Trustees Annual Report For the year ended 31 December 2022 Registered with the Charity Commission for Northern Ireland NIC 104895
FIRST LARNE PRESBYfERIAN CHURCH TRUSTEE'S ANNUAL REPORT For the year ended 31 December 2022 TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 includinE a Balance Sheet as at that date. REFERENCE AND ADMINISTRATIVE DETAILS The orEanisation First Larne Presbyterian Church, a congregation of the Presbyterian Church in Irela nd, 2 Inver Road, Larne BT40 3BW is a Charity, registered with the Charity Commission for Northern Ireland with Registration Number NIC104895. The Board of Trustees of the charity is called the 'Kirk Session, Members of the Kirk Session are known as 'Elders'. The names of the present Elders, and any past Elders who served during the year, are given below, together with the names of the charity's external advisors. CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were.. Rev. Dr. C.D. Mcclure Mr. R. Tweed Mrs. B. Moore Mr. M.Adamsto 8 9 2022 Mr. N. Moore Mrs. G. Alexander Mr. R. Moore Mrs. B. Alexander from 26 2 2023 Mrs. H. Murray from 26 2 2023 Mr. J. Alexander Mr. N. Murray Mrs. J. Arnold Mr. J. O'Neill to 12 12023 Mrs. J. Bryson Dr. S. Reid Mr. A. Carmichael Mr. S. Ross Mr. N. Carmichael Mr. D. Simms Miss K. Swann from 26 2 2023 Mrs. L. Swann Mr. W. Swann Mrs. J. Tweed Mrs. 5. Torbitt from 26 2 2023 Mr. T. Torbitt Mr. R. Craig Mr. R. Garrett Mr5. 5. Hollinger Mr. W. HollinEer Mr. B. Hunter Mr. D. Jenkins Mr. S. Lindsay Mrs. M. Lindsay Mr. G. Lorimer Mr. N. McAuley Mr. J. Mcclure Mr. G. McKinley to 8 9 2022 Mr. K. McKinley Mrs. M. Magill from 26 2 2023 Mr. W. Magill Mr. J. Millar
FIRST LARNE PRESBYTERIAN CHURCH TRUSTEE'S ANNUAL REPORT For the year ended 31 December 2022 PRINCIPAL OFFICE BEARERS Minister Clerk of Session Secretary to Congregational Committee Treasurer Rev. Dr. C.D. Mcclure Mr. R. Tweed Mr. S. Lindsay Mr. E. McFerran to 5 December 2022 Mrs S Torbitt from 6, December 2022 th INDEPENDENT EXAMINER MBS Chartered Accountants 3 High Street LARNE BT40 IJN BANKERS Ulster Ba nk Limited 9 Upper Cross Street LARNE BT40 ISZ STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation of First Larne Presbyterian Church 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 congregation and of persons not connected with the congregation who are within its bounds. It ensures that pastoral ca re 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 allfunds and property belongingto the congregation. Membersof Kirk5ession are ex-off icio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. AIS members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, usually the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are usually held nine times a year. The duty of ruling elders as members of Kirk Session is to work together with the minister in the oversight a nd Eovernment of the congregation, for the upbuilding of God's people in spiritual fruitfulness and holy concord, and for the extension of Christ's kingdom among all people. To be chosen for the office of the eldership in the congreEation a person must be a voting member a nd a regular attendant on its ordinances. The selection of those proposed to be called to the office
FIRST LARNE PRESBYTERIAN CHURCH TRUSTEE'S ANNUAL REPORT For the year ended 31 December 2022 of the eldership can be either bythe congregation or by the Kirk Session. Members are elected if they obtain the votes of two-thirds 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. First Larne Presbyterian Church has been assigned to the Carrickfergus 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 of the Presbyterian Church in Ireland, ministers who have retired from active duty and one elder appointed by each of the Kirk Sessions of the congregations within the presbytery. The General Assembly The General Assembly of the Presbyterian Church in Ireland is the supreme court of the church, representing in one body the whole church and acting as its supreme legislative, administrative, and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the month of June in each year for worship and to conduct its business. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the active m inisters of each congregation, retired ministers and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE First Larne 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 exists to love and honour God through faith in His Son Jesus Christ and, by the power of His Spirit, to enable her members to play their part in fulfilling God's mission to the world. The mission purpose of the congregation of First Larne Presbyterian Church is to 'Worship God, Build His Church and Share Hi5 love., ACTIVITIES AND OBJECTIVES The congregation of First Larne Presbyterian Church meets for worship every Sunday, usually in the morning at 11am and as arranged in the evening, usually at 7pm, when visitors are most welcome. Services of worship are also made available online through Facebook, You Tube and www.firstlarne.or The sacrament of the Lord's Supper, also known as Communion, is usually celebrated by the congregation in early January, on Good Friday evening, in June and in Septemberof each year. Visitors who are communicant members of other congregations of the Presbyterian Church in I reland and of other Christian churches are invited to partake of the Lord's Supper. The congregation has regular meetings for prayer, bible study and fellowship as well as a wide range of activities and organisations including for children, young people, and adults.
FIRST LARNE PRESBYTERIAN CHURCH TRUSTEE'S ANNUAL REPORT For the year ended 31 December 2022 ACHIEVEMENTS AND PERFORMANCE Worship and Prayer The congregation of First Larne Presbyterian Church, as stated above, meets for worship every Sunday usually in the morning at 11am and as arranged in the evening, usually at 7pm, at First Larne Presbyterian Church, 2 Inver Road, Larne BT40 3BW. Services of worship are also made available online through Facebook, You Tube and www.firstlarne.or On Wednesday evenings at 7pm and prior to the morning service at 10.15am, member5 usually meet for a time of prayer. Small Groups meeting during the week give an opportunity for members and friends to meet together for fellowship, bible study and prayer. As well as regular Sunday morning and evening services the congregation acknowledge God's gift of new life at Sacraments of Baptism, celebrate Marriage Services and offer Services of Thanksgiving at times of bereavement. Pastoral Care Members of the congregation who are unable to attend church due to sickness or age are contacted usually with a visit on a regular basis by a member of the ministry team. Pastoral care is also provided at times of hospital ad mission, illness, and bereavement. Mission and Outreach The congregation of First La rne Presbyterian Church is involved in a variety of mission and outreach activities in the local area and beyond. The congregation supports the United Appeal for Mission of the Presbyterian Church in Ireland. This fund enables congregations to support the wider work of the Presbyterian Church in Ireland doing mission and outreach beyond what any congregation could do on its own. This United Appeal for M ission provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, 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 f ina ncially supports conEregations in the areas of worship, discipleship, global mission, outreach, leadership, and pastoral care, Presbyterv The congregation is represented at the regular meetings of the Presbytery of Carrickfergus by the Minister of the congregation and by one of the Elders. This provides an important link between the congregation and the wider structures of the Presbyterian Church in Ireland and enables representatives of the congregation to participate in the oversight of other congregations within the Carrickfergus Presbytery. Organisations The many groups and organisations within the congregation of First Larne Presbyterian Church continue to be effective in working out the mission purpose of the congregation by providing much needed programmes of activities for children, young people and adults.
FIRST LARNE PRESBYTERIAN CHURCH TRUSTEE'S ANNUAL REPORT For the year ended 31 December 2022 Volunteers The Charity Trustees, the Elders, wish to acknowledge their deep appreciation of those who give freely of their time by serving on working groups and committees and helping with groups, organisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit 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 benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster 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 Christia n beliefs a nd standards in the local community such as through the care of those in need including the sick, disabled, and bereaved. Generally, the above benefits 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 noticeboards, 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-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit f lowing from our purpose is related to Ministers, Missionaries, Deaconesse5, Irish Mission workers and Lay Agents who receive benefits 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 a re 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 othercommunities 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 a nd individua I members of the public. The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory guidance.
FIRST LARNE PRESBYfERIAN CHURCH TRUSTEE'S ANNUAL REPORT For the year ended 31 December 2022 FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Freewill Offering both weekly and by regular bank transfer. There were 370 contributors during the year donating a total of £125,388 (£125,408 in previous year, 20211. Total income of the congregation during the year was £218,874 compared to £ 209,785 in the previous year. Total expenditure increased from £ 154,100 to £193,307. RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the congregations and the financial activities for that year. In preparing the financial statements the Trustees are required to: Select 5Ultable accounting policies and then apply them consistently Makejudgements and estimates that are reasonable and prudent Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the funds will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the funds transactions a nd disclose with reasonable accuracy at any time the financial position of the congregations and enable them to ensure that the financial statements comply with the Statement of Recommended Practice "Accounting and Reporting by Charities11 January 20151" They are also responsible for safeguarding the assets of the congregation and hence for ta king reasonable steps for the prevention a nd detection of fraud and other irregularities. GOING CONCERN The activities of the congregation are dependent on ongoing contributions from its member5. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an onBoinE basis, the congregation's current activities a nd other f ina ncial commitments.
FIRST LARNE PRESBYfERIAN CHURCH TRUSTEE'S ANNUAL REPORT For the year ended 31 December 2022 RESERVES POLICY The Trustees have considered the level of unrestricted reserves that it is appropriate to hold taking account of current and ongoing commitments. It is the policy of the Trustees to hold at least six month's normal expenditure from unrestricted funds. At the year end, unrestricted reserves were £255,065 which represents a higher level of reserves. The Trustees, however, consider it prudent to hold reserves at this level as the fundinE of its present activities is dependent on the ongoing fina ncial support of members. RISK REVIEW A review of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. The principal risks are in relation to the likelihood of reputational damage a nd financial risks associated with the expectation of ongoing f ina ncia I support from members. These risks are mitigated by the Trustees, and the Congregational Committee, regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regulargiving. Approved by the Kirk Session at a meeting on 8 June 2023 and signed on its behalf bv Mr. R. Tweed Clerk of Session Date:
QUALIFIED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FIRST LARNE PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the accounts of First Larne Presbyterian Church for the year ended 31" December 2022, which are set out on pages 10 to 21. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our 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 6519}{bl of the Charities Act State whether particular matters have come to our attention. Basis of independent examiner's report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9llbl of the Charities Act. Our 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 a nd seeking explanations from you as charity trustees concerning any such matter5. Our role is to State whether any material matters have come to our attention giving me cause to believe: l. The accounting records were not kept in accordance with section 63 of the Charities Act. 2. The accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached.
QUALIFIED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FIRST LARNE PRESBYfERIAN CHURCH A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd) Independent examiner's statement We have completed our examination and have no concerns in respect of the matters111 to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Signe(Jx- Name: MBS Chartered Accountants Relevant Professional body.. Institute of Chartered Accountants Ireland Address: 3 High Street LARNE BT40 IJN Date:
FIRST LARNE PRESBYfERIAN CHURCH A Congregation of The Presbyterian Church in Ireland RECEIPTS AND PAYMENTS STATEMENT For the year ended 31 December 2022 Receipts: Donations and legacies Charitable activities Other trading activities Investments Other 146,363 2,325 12,528 204 40,323 16,708 186,686 19,033 12,528 627 186,284 3,553 6,677 412 12,859 418 Total 161,420 57,036 418 218,874 209,785 Payments: Raising funds Charitable activities Other Expenses I,ioo 128,132 I,ioo 192,207 990 153,110 64,075 Total 129,232 64,075 193,307 154,100 Net gains/llossesl on investments 14971 14971 515 Net Receipts/ {Payments) 32,188 17,0391 {791 25,070 56,200 Transfers between funds Gains/llossesl on revaluation of f ixed assets 37 137) Net movement in funds Reconciliation of funds: Total funds brought forward 32,225 17,0391 11161 25,070 56,200 222,840 268,802 121,012 612,654 556,454 Total funds carried forward 255,065 261,763 120,896 637,724 612,654 io
FIRST LARNE PRESBirrERIAN CHURCH A Congregation of The Presbyterian Church in Ireland STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Fund Reconciliation: Bank and Cash at start of year 222,840 268,802 121,012 612,654 556,454 Net movement in funds 32,225 {7,0391 1116) 25,070 56,200 Bank and Cash at end of year 255,065 261,763 120,896 637,724 612,654 Other Assets Fixed Assets Investments 12 13 220,000 16,265 220,000 16,419 236,265 236,419 Approved by the Kirk Session at a meeting on 8 June 2023 and signed on its behalf by Mr. R. Tweed Clerk of Session Date: li
FIRST LARNE PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have elected in accorda nce with the provisions in The Charities IAccounts and Reports Regulations (Northern Ireland} 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently 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 lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average ba lance 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. 12
FIRST LARNE PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 2. DONATIONS AND LEGACIES Recorded giving: Loose collections Donations and gifts G ift Aid & charitable giving Legacies and bequest 603 124,785 20,975 459 34,363 5,501 1,062 159,148 26,476 103 158,135 22,522 5,524 146,363 40,323 186,686 186,284 3. CHARITABLE ACTIVITIES Income from charitable activities Christian Literature 2,325 16,708 19,033 3,553 2,325 16,708 19,033 3,553 13
FIRST LARNE PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 OTHER TRADING ACTIVITIES Donations for use of premises Isle Court rent Solar Panel Income 5,435 4,308 2,785 5,435 4,308 2,785 757 3,490 2,430 12,528 12,528 6,677 INVESTMENT INCOME Deposit interest General investment fund dividend DFC Charities Bequest account interest 204 209 343 37 38 343 37 38 331 37 36 204 418 627 412 14
FIRST LARNE PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 OTHER INCOME Grants 12,859 12,859 RAISING FUNDS FWO Envelopes I,ioo I,ioo 990 I,ioo I,ioo 990 15
FIRST LARNE PRESBYfERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES General Assembly assessments Presbytery fees Ministerial salary & expenses Other salaries & expenses Congregational runninE expenses Property running costs Donations to missions and charities Governance costs 14,981 907 66,903 18,906 7,916 18,020 14,981 907 66,903 18,906 22,047 43,083 24,880 500 14,741 891 66,600 20,738 7,831 20,596 21,233 480 14,131 25,064 24,880 500 128,132 64,075 192,207 153,110 OTHER EXPENSES Other 16
FIRST LARNE PRESBYfERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 io. EMPLOYEES Wages and salaries inc NIC Pension contributions 48,861 10,514 60,517 10,560 59,375 71,077 Number of Employees The averaEe number of employees, including the minister of the congregation, during the year was.. No Average number of employees There were no employees in receipt of employee benefits in excess of £60,000. 17
FIRST LARNE PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 ii. PENSION COSTS The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme 120091. This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme120091 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 separately 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 contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable sa laries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and fund ing the scheme deficit. The contributions made by the congregation during the year were Contributions 10,514 10,282 18
FIRST LARNE PRESBYfERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 12. TANGIBLE FIXED ASSETS Cost or valuation At start of year Additions Disposals 220,000 220,000 At end of year 220,000 220,000 Depreciation At start of year Provision for year Disposals At end of year Net Book Value At start of year 220,000 220,000 At end of year 220,000 220,000 13. INVESTMENTS 2022 2021 General Investment Fund 16,419 15,730 Value at start of year Additions: dividends reinvested 16,419 343 15,215 689 16,762 14971 15,904 515 Gains/llosses on revaluation) Value at end of year 16,265 16,419 19
FIRST LARNE PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 14. CASH AT BANK AND IN HAND 2022 2021 Current accounts Deposit accounts 253,020 148,439 227,868 148,367 401,459 376,235 15. FUND BALANCES AND RECONCILIATION OF FUNDS Balance at start Gains Losses Balance At end Income Ex enditure Transfer Unrestricted Funds General Fund Capita l Reserve Manse Interest Millbrook School 70,700 161,254 75,208 27,232 49,700 129,068 30 135 37 102,923 75,178 27,156 49,808 59 108 222,840 161,421 129,233 37 255,065 Restricted Funds Building & Repair Fund Community Care Missions & Charities United Appeal Church Organisations Buildings Investment Income 22,711 113 14,987 459 6,692 18,190 16,708 25,064 170 6,692 18,188 13,961 12,634 402 25,978 220,000 28,725 220,000 268,802 57,036 64,075 261,763 Endowments General Investment Fund Bequests 16,419 104,593 343 75 {4971 16,265 104,631 1371 121,012 418 14971 120,896 TOTAL 612,654 218,875 193,308 {4971 637,724 20
FIRST LARNE PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 16. RELATED PARTY TRANSACTION One of the Trustees, the minister of the congregation, received remuneration of £43,806 and expenses of £6,601 for acting in that capacity. Pension contributions of £10,514 were paid by the congregation in respect of the m inister to the Presbyterian Church in I reland Pension Scheme {2009}. None of the other trustees received any remuneration during the year in connection with their duties. During the year the congregation contributed the following amounts to Funds of the General Assembly of the Presbyterian Church in Ireland, a separate charity. £81,884 £18,188 £945 £5,747 for congregational assessments towards the United appeal toward Presbyterian Children's Society towards Moderators Appeal incorporating the World Development Appeal There were no other related party transactions. 21