High Street Antrim
Congregation of the Presbyterian Church in Ireland
Financial Statements
for the year ended
31st December 2022
Corrigan CA Limited
24 Greystone Road
Antrim
BT412QN

High Street Antrim
Congregation of the Presbyterian Church in Ireland
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES..
Rev Colin Kerr McDowell
Mrs Nancy Agnes Bonar
Mr James Samuel Gleghorne
Mrs Margaret Mary Kempston
Mr Robert Edward Campbell
Mr William Canning
Mr Robert Coulter Bonar
Mr lan Saunders
Mr Herbert Hewitt
Mrs Esme Miskelly
Mr Christopher lan Titterington
Mr David James Gleghorne
CHARITY NUMBER..
NIC104909
ADDRESS..
22 Steeple Road
ANTRIM
8T41 IDN
INDEPENDENT EXAMINER.. Amanda Harbinson, FCA
Corrigan CA Limited
24 Greystone Road
ANTRIM
BT412QN

High Street Antrlm
Congregation of the Presbyterian Church in Ireland
CONTENTS:
Page
Trustee Report
Statement of Trustee Responsibilities
Independent Examiners Report
Statement of Financial Attivitie5
io
Statement of Assets and Liabilities
li
Notes to the Accounts
12-16

HIGH STREET PRESBYfERIAN CHURCH, ANTRIM. CHARITY REPORT OF THE TRUSTEES FOR
THE YEAR ENDED 31st DECEMBER 2022
This report includes information required by the Charities {Accounts and Reports)
Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities
2005 as applicable to charities entitled to prepare accounts on the receipts and payments
basis.
ADMINISTRATIVE INFORMATION
High Street Presbyterian Church, Antrim is a local church of the Presbyterian Church in
Ireland and is a member church of the general Assembly of the Church. It was registered on
1510812016 as Charity Number 104909.
High Street Church is situated at 22 Steeple Road, Antrim BT41 IDN. Telephone 9446 8339,
email info@highstchurch.org.
The members of the Elders, Meeting for the time being are recognised as the charity
trustees. Those who served from 1st January 2020 until the date this report was approved
are:
Rev Colin Kerr McDowell
Mrs Nancy Agnes Bonar
Mr James Samuel Gleghorne
Mr David James Gleghorne
Mrs Margaret Mary Kempston
Mr Robert Edward Campbell
Mr William Canning
Mr Robert Coulter Bonar
Mr lan Saunders
Mr Herbert Hewitt
Mrs Esme Miskelly
Mr Christopher lan Titterington
The Church building and the manse at 16 Beechfield, Antrim BT41185, are vested in High
Street Presbyterian Church as trustees and held for the benefit of High Street Presbyterian
Church in accordance with the trusts applicable to Presbyterian Church in Ireland
properties.

STRucfuRE, GOVERNANCE 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 promotes the spiritual
interest of the congregation and of persons not connected with any congregation who are
within it5 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.
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 ministers in active duty in the congregation, has no deliberative but
only a casting vote. 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 two-thirds of those who vote.
Stated meetings of the Kirk session were held 9 times throughout the year.
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. High Street 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. In-person presbytery meetings
have now recommenced, Presbytery meets six times per year and five of the meetings take
place in High Street Church, this is because of our central location.
The General Assembly
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
nd
dealing with all matters brought before it. The General Assembly met from the 22 to the
th
25 of June 2022 for worship and to conduct its business. At the end of business, it is
di5501ved. 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 each congregation.

DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
High Street 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 Bible and exists to love and honour God and enable
her members to play their part in fulfilling God's mission.
OBJECTIVES AND ACTIVITIES
The congregation meets for worship every Sunday and visitors are welcome to join. The
Sacrament of the Lords Supper is observed on four occasions during the year and all those
who have been baptised 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 meetings and
has a wide range of organisations.
Worship and prayer
The congregation normally meets for worship each Sunday at 11am and on the first Sunday
of each month, also at 7pm. On the second Sunday of each month a spectal 'AII Together,
service is held where the whole congregation worship together with the children and the
service contains music and a talk which is appropriate for all age groups. On the other
Sundays of the month the children and young people go out to Sunday School and Bible
Class half way through the service. Morning services are livestreamed for the benefit of
those unable to attend. During the week the Bible Study provides an opportunity for
members to meet for fellowship, to Study the Bible and for a time of prayer.
As well as our regular services during the year we acknowledged God's gift of new life at
seThiices for Sacraments of Baptism. Marriage and Funeral seplices are condurted whenever
appropriate and necessary.
On 31 December 2022 there were 252 communicant members and 320 families connected
with the congregation. The average weekly attendance at morning worship is 100, plus
online attendance.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are
visited by the minister, elders or by the Pastoral Assistant.
Mission and outreach
The congregation 5UPPOrts the United Appeal for Mission which is a central fund of the
Presbyterian Church in Ireland. This fund enables congregations 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 upkeep of church 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, leadership and pastoral care.
The congregation also contributes to the denominations annual World Development
Appeal, Sunday School project and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister
and/or one of the elders. This provides an important link between the congregations and
the wider structures of the church.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General
Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
Property
During the year minor repairs continued to be carried out within the church sanctuary and
church halls.
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 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 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 member5 of the public.
The purpose doe5 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 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 are members, their families, other individuals
that the Presbyterian Church in Ireland is in direct and indirect contart with, the community
in which pastoral services are provided and other communities 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 public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement
statutory guidance.
FINANCIAL REVIEW
Total income received in the year was £ 177,535 (2021 £ 145,714) The main source of
donations is contributions through freewill offerings with just over 86% { 202185% } of this
from donations and legacies.
Fund expenses has increased in the year from £ 138,019 in 2021 to £ 157,809 this year due
to organised outing and events being able to take place this year and property costs
increasing.
RESERVE POLICY:
Unrestricted funds:
Ideally the Elders. Meeting would wish to have in hand an amount equal to six months
regular expenditure as free reser￿e$ to meet shortfalls in income or unexpected expenses.
The Balance at 31st December 2022 of £59,952 represents regular expenditure.
This report was approved by the Elders, Meeting on and is signed on its behalf by Rev Colin
McDowell (Minister).
Rev Colin Kerr Mc Dowell

High street Antrim
Congregation of the Presbyterian Church in Ireland
STATEMENT OF TRUSTEE RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees are responsible for preparing the Trustee Report and the accounts in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
In preparing these accounts, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent: and
prepare the accounts on the going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with
reasonable accuracy at any time the financial position of the charity.
They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

Independent examinerfs report to the trustees of High Street Antrim Congregation Of The
Presbyterian Church In Ireland
I report on the accounts of High Street Antrim Congregation of the Presbyterian Church in
Ireland, for the year ended 31" December 2022, which are set out on pages 10 to 16.1 have
examined the financial statement5 of the charity for the year ended 31 December 2022,
which comprise the Statement of Financial Activities, the Balance Sheet, 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 trustee5 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 charitWs 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 permitted by law I do not accept
or assume responsibility to anyone other than the charity and the charitvs Board of
Trustees, as a body, for my work, or for this report.
Respective responsibilities of charity trustees and examiner
As the charity's 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 Irelandl. The charity trustees consider that an independent examination rather than
an audit is required this year under the Charities Act (Northern Ireland) 2008.
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){bl of the Charities Art
state whether particular matters have come to my attention in the course of my
examination work that suggest:
(il material expenditure or action appears not to be in accordance with the charitvs
trust-
(li) information or explanation l am entitled to under the Regulations has not been
afforded to me;
(illl information contained in the financial statements is materially inconsistent with
the Trustee's report for the year.
Basis of independent examinerfs report
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 65191(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 from 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 record5 were not kept in accordance with sertion 63 of the Charities
Act,
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.
4. That there is further information needed for a proper understanding of the accounts
tobe
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 financial
statements.
Independent Examinerfs Statement
I have completed my examination and have no concerns in respect of the matters (l) to {4)
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.
Mrs Amanda Harbinson, FCA
Fellow of the Institute of Chartered Accountants Ireland
Independent Examiner
Corrigan CA Limited
24 Greystone Road
Antrim
BT412QN
DATE i£ls123

High Street Presbyterian Church
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ending 31 December 2022
Note
Unrestrfrted
Fund5
Restrlrted
Funds
Endowment
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other voluntary receipts
Investment income
95.585
4.528
57,127
20.024
152,712
24,552
124.047
21,164
229
274
247
24
271
Total Receipts
100,360
77,175
177,535
145.714
Payments
Charitable artivities
6&7
111.070
46.739
157,809
138,019
Total Payments
111.070
46,739
157,809
138,019
Net receipts / (payments}
Transfer5 between funds
-10.710
6,900
30.436
-6,900
19.726
7,695
12
Net movement in funds
Fund5 brought forward
-3,810
63.762
23,536
55.122
19.726
118,884
7,695
111,189
Funds carried forward
12
59,952
78.658
138,610
118,884
io

HIGH STREET PRESBYfERIAN CHURCH
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Endowrnent
Funds
Total
2022
Total
2021
Funds Reconclliation
Balance At Start of Year
Net movement in funds
63,762
-3.810
55,122
23.536
118,884
19,726
111,189
7,695
Balance At End of Year
59.952
78.658
138.610
118,884
Bank and Cash Balances
Bank Deposit Account5
Bank Current Accounts
Cash in Hand
Stock
2.355
72,552
3,489
264
2,355
132.502
3.489
264
138,610
2,352
114,355
2,050
127
118,884
59.950
59.950
78.660
Other Assets
Fixed Assets
-church Premises
-Fixtures, Fittin85 & Equipment
68.885
2,606
139.041
3,914
139,041
3,914
70.156
1,308
71,464
71,491
142.955
142,955
Liabilities
Loans
Approved by the trustee5 at a meeting on 15th May 2023 and signed on its behalf by-
Signed-
Rev. Colin Kerr Mc
Signed..
Mrs Jenni
Davidson
li

High Street Presbyterian Church
NOTES TO THE ACCOUNTS
31 December 2022
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total incorne of the congregation is less than £250,000, the congregation elected in accordance
with the provisions in The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to
prepare its accounts on a receipts and payments basis.
Fixed Assets recognised but not valued in the Statement of Assets and Liabilities are
Church & Hall and contents at 22 Steeple Road, Antrim,
Manse at 16 Beechfield, Antrim.
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 {a) income from endowments which is to be expended only on the
restricted purposes intended by the donor and (b) 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 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.
Donations & Le
acies:
These are recorded as received as entitlement arises at that stage and are classisifed as
restricted or unrestricted according to any conditions stipulated/intended by the donor.
Recorded income represents weekly freewill offerings as collected each week.
Gift Aid represents the income tax refunds received on the gift aid donations.
Charitable Artivities:
Income from charitable activities includes income earned both from the supply of good5 and
services and from appeals - recognised when received and classified according to restrictions
on use.
12

Hl8h Street Presbyterian Church
NOTES TO THE ACCOUNTS
31 December 20Z2
2. DONATIONS AND LEGACIES
Unrestrirted
Furbds
Re5trirted
Funds
Endowment
Funds
Totsl
2022
Totsl
2021
Recorded giving
Loose collections
Gift Aid
Donations
Bequests
69.091
2.234
20.061
4.199
23,444
580
6,215
92,535
2,814
26,276
11,087
20,000
99,325
954
20,562
2,906
300
20,IYXJ
95,585
57,127
152,712
124,047
3. CHARITABLE AcnviTIES
UThrestrlrted
Funds
Restrfrted
Funds
Endowment
Fund5
Total
2022
Total
2021
Income from Church activitie5
Activities for generating funds
Membership fees
Grants
Appeals
Other Income
2,117
4,851
6,968
429
464
521
1,400
12,215
1.037
521
2,102
12,215
2.746
140
702
6.625
13,506
1,709
4,528
20.024
24,552
21,164
4. OTHER VOLUNTARY RECEIPTS
Unrestrirted
Funds
Restrirted
Funds
Endowment
Funds
Total
2022
Total
2021
229
Voluntary receipt5
229
5. INVESTMENT INCOME
Unrestrirted
Funds
Restrirted
Fund5
Endowrnent
Funds
Total
2022
Total
2021
271
274
Deposit interest
247
24
247
24
271
274
13

Hlgh Street Presbyterian Church
NOTES TO THE ACCOUNTS
31 December 2022
6. CHARITABLE AcfiviTIES
Unrestrirted
Funds
Restricted
Funds
End¢>wment
Funds
Total
2022
Total
20ZI
General Assembly Assessments
Property Costs
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
Appeals
Organised outings and events
Refund of Grants Received
Governance costs
18.868
18,868
18,198
62,769
29,133
1,194
14,332
10.982
995
1,338
19,098
26,418
51,480
23,802
18,198
62.769
28,233
1.194
14,332
10.982
995
138
12,737
3.204
1,2
1,280
111,070
46,739
157.809
138,019
7. FIXED ASSETS
The congregation own5 the Church premises situated at 22 Steeple Road, Antrim. BT41 IDN, the manse situated
at 16 Beechfield, Antrim, BT41185 and the associated fixture5, fittings. plant and mathinery. These have
combined insurance value of £ 2,671.268.27
These assets are not reflected in the a55et5 shown
Land & Property Fixtures,fittings
& equlpment
Totsl
Total
2022
2021
Opening Balance
Additions in the year
139.041
2.838
1,076
141,879
1,076
141,879
7,219
Closing Balance
139,041
3,914
142,955
149,098
8. INVESTMENTS
The congregation has no investments.
14

High Street Presbyterian Church
NOTES TO THE ACCOUNTS
31 December 2022
9. EMPLOYEES
The church had S employees in the year {2022 - 5).
10. RELATED PARTY TRANSACTIONS
Rev Colin Kerr Mc Dowell , a trustee, was paid remuneration of £ 36,983 and expenses of £ 7,176 as
minister of the congregation. Pension contributions of £ 8,876 were paid by the congregation in respect
of the minister to the Presbyterian Church in Ireland Pension Scheme120091.
None of the other trustees lor any person connected with them) received any remuneration or benefits
from the charity during the year.
11. GOVERNANCE COSTS
Governance costs of £1.200 were incurred during the year ended 31 December 2022 and this relates to
fee5 due to the Independent Examiner. Governance costs are included within Administration costs
in the Receipts and Payments Account.
15

HIGH STREET PRES8YfERIAN CHURCH
NOTES TO THE ACCOUNTS
31 December 2022
12. FUND BALANCE5
8olance at
stort
Disp0501s
Additions
Movement
Tronsfer
Balance ot
end
FIXED ASSETS
Restrlsted Funds:
General Fund - Fixed Assets
Property Fund - Fixed Assets
Youth Club- Fixed Assets
Womens Group- Fixed Assets
71.464
68,885
1.725
71,464
68,885
2,215
881
490
142.955
490
490
143.445
BANK & CASH
Bolan¢e at
rtort
Recelpts
Poyment
Surplus/
IDeficitJ
TransAer
8olance ot
end
ilnrestrirted Funds
General Fund - Bank
63.762
ICKI.357
-111.069
-10,712
6,900
59,950
63.762
100,357
-111,069
-10,712
6,9LKJ
59.950
Restrirted Funds
General Fund - Bank
Property Fund - Bank
Whiteside Actount I Interest)
Bequests . Gifts and investments
Sunday School Account
Sunday School Deposit Account
Mornin8 Extra Account
Youth Club Accounts
Bowling Account
Mens Group Account
Fun Bowls
Reach Out Group Account
Youth Fellowship Account
Mums & Tots Account
Womens Group Account
Church Choir Accourtt
13.732
30,540
-14.332
-18.098
600
-7,5C
38.160
2,123
530
12,442
43.102
2,125
20,543
1,178
2.355
1,107
2,929
121
122
20.013
20.013
174
-631
2,352
908
4,865
153
122
199
-1,936
-32
5,321
220
-7.257
-252
97
88
757
3,992
145
56
169
547
3,968
165
1,141
-1.1
-81
41
-81
210
24
-20
860
3,657
-650
-3,633
-20
55,122
77.177
46,740
30,438
-6.900
78,660
Endowment Funds
Total
118.884
177.534
-157.809
19.726
138.610
16