Hlgh street Antrim
Congregatlon of the Presbyterlan Church in Ireland
Financial Statements
forthe year ended
31st December 2024
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
MrJames Samuel Gleghorne
Mrs Margaret Mary Kempston
Mr Robert Edward Campbell
Mrwilliam Canning
Mr Robert Coulter Bonar
Mr Herbert Hewitt
Mrs Esme Miskelly
Mr Christopher lan Titterington
Mr Davld James Gleghorne
CHARITY NUMBER..
NIC104909
ADDRESS..
22 Steeple Road
ANTRIM
BT41 IDN
INDEPENDENT EXAMINER..
Amanda Harbinson
Corrigan CA ￿Mited
24 Grey5tone Road
ANTRIM
BT412QN

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

HIGH STREET PRESBYfERIAN CHURCH, ANTRIM, CHARITY REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31st DECEMBER 2024
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
15/08/2016 as Charity Number 104909.
High Street Church is situated at 22 Steeple Road, Antrim BT41 IDN. Telephone 9446 8339,
email info@hi8hstchurch.org.
The member5 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
Mrjames Samuel Gleghorne
Mr David James Gleghorne
Mrs Margaret Mary Kempston
Mr Robert Edward Campbell
Mrwilliam Canning
Mr Robert Coulter Bonar
Mr Herbert Hewitt
Mrs Esme Miskelly
Mr Christopher lan Titterington
Mr lan Saunders resigned on 19 February 2024
The Church building and the manse at 16 Beechfield, Antrim BT41 IBS, 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 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.
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.
Stated meetings of the Kirk session were held 9 times throughout the year.
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.
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 Ternplepatrick 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
dealing with all matters brought before it. The General Assembly is normally constituted
during the second week in June 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 ministers of each congregation, retired minsters 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 visitor5 are welcome to join. The
Sacrament of the Lords Supper is observed on four occasion5 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 organisation5.
Worship and prayer
The congregation normally meets for worship each Sunday at 11am and on the first Sunday
of each month, also at 7pm. Services are also livestreamed for the benefit of those unable
to attend. During the week a midweek meeting provides an opportunity for members to
meet 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
services for Sacraments of Baptism. Marriage and Funeral services are conducted whenever
appropriate and necessary.
On 31 December 2024 there were 280 communicant members and 360 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 supports 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 deployment of locally based staff, enables church planting, provides grant support for
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 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 using

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 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 contact 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 organisation5, 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 £194,449 {2023 £155,371). The main source of
donations is contributions through freewill offerings. Donations and Legacies account for
86¥0 of total income. (87% in 2023).
Fund expenses have increased in the year from £158,266 in 2023 to £183,395. This 15 due to
an increase in property costs and ministry and support staff costs.
RESERVE POLICY:
Unrestricted funds..
Ideally the Elders, Meeting would wish to have in hand an amount equal to six months
regular expenditure as free reserves to meet shortfalls in income or unexpected expenses.
st
The balance of unrestricted fund5 at 31 December 2024 was £35,845. This represents the
amount available for regular expenditure.
th
This report was approved by the Elders, Meeting on 19 of April 2025 and is signed on its
behalf by Rev Colin McDowell (Minister}.
Rev Colin
Mc Dowell
th
Date: 19 April 2025

High Street Antrim
Congregation of the Presbyterian Church in Ireland
STATEMENT OF TRUSTEE RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
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 fortaking
reasonable steps for the prevention and detection of fraud and other irregularitie5.

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 2024, which are set out on pages 10 to 16.1 have examined the
financial statements of the charity for the year ended 31, December 2024, which comprise the
Statement of Financial Activities, the Bala nce 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 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 charit¢s 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 charity's 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
Ireland}. 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 6519llbl of the Charities Act
state whether particular matters have come to my attention in the course of my examination
work that suggest:
lil material expenditure or action appears not to be in accordance with the charity's trust.
lill information or explanation l am entitled to under the Regulations has not been afforded
to me;
{iill information contained in the financial statements is materially inconsistent with the
Trustee's report for the year.
Basis of independent examiner's 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 6519)(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 YOLJ a5 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 accounting records,
3. That the accounts do not comply with the accounting requirements of the Charities Act,
4. That there 15 further information needed for a proper understanding of the accounts to be
reached.

The procedure5 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 Examiner's Statement
I have completed my examination and have no concerns in respect of the matters {11 to {41 and, in
connection with following the Direction5 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 Accounta nts Ireland
Independent Examiner
Corrigan CA Lim ited
24 Greystone Road
Antrim
BT412QN
th
19 April 2025

Hlgh Street Presbyterian Church
STATEMENT OF FINANCIAL AcfiviTY {Recelpts and Payments Accountl
for the year ending 31 December 2024
Nots
Unrestrlcted
Funds
Restrirted
Funds
Endowment
Funds
Total
2024
Total
1023
Recelpts
Donations and legacies
Charitable activities
Other voluntary recelpts
Investment income
100,379
1.210
66.999
25,204
167,378
26,414
134.621
20,191
222
435
657
559
Total Recelpts
101,811
92,638
194.449
155,371
Payments
Charitable activities
6&7
115,433
67,962
183,395
158.266
Total Payments
115.433
67,962
183,395
158,266
Net receipts / Ipaymentsl
Transfers between funds
-13,622
-625
24.676
625
11.054
-2,895
12
Net movement in fund5
Funds brought forward
-14,247
50.092
25,301
85,623
11,054
135.715
-2,895
138,608
Funds carrled forward
12
35.845
110,924
146,769
135,713
io

HIGH STRE￿ PRESBITERIAN CHURCH
STATEMENT OF A55ETS AND LIABILITIES
As at 31 December 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Totsl
2024
Total
2023
Funds Re¢onclllatlon
Balance At Start of Year
Net movement in funds
50,092
-14,247
85,623
25,301
135,715
11.054
138.610
-2,895
Balance At End of Year
35,845
110.924
146.769
135,715
Bank and Cash Balance
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
Stock
2.424
104,441
3.762
297
110,924
2,424
140,286
3,762
297
146,769
2,385
128,997
4,088
245
135,715
35,845
35,845
Other Assets
Fixed A55et5
-church Premises
-Fixtures, Fitting5 & Equlpment
70,156
1,686
68,885
2,621
139,041
4.307
139.041
3,328
71,842
71,506
143,348
142.369
Llabllltles
Loans
Approved by the trustees at a meeting on and signed on it5 behalf by.,
Signed..
Rev. Colin Kerr MCD
Signed..
Mr5 Jennif
avldson
19, April 2025
19 April 2025
li

High Street Presbyterian Church
NOTES TO THE ACCOUNTS
31 December 2024
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation Is less than £250,000, the congregation elected in accordance
with the provisions in The Charities IAccounts and Reports} Regulations (Northern Ireland) 2015 to
prepare its account5 on a receipt5 and payments ba5iS.
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 endowment15 to be used either as restricted or
unrestricted income fund5 dependin8 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 restrlrted
purposes Intended by the donor and Ibl revenue donation5 or grants for a specific congregational
artivity intended by the donor. Where these funds have unspent balances, interest on their pooled
investment15 apportioned to the individual funds on an average balance basi5.
Unrestricted funds are income funds which are to be spent on the congregatlon's general purpose5.
Designated funds are general fund5 set a51de by the congregation for use in the future.
Donatlons & Le
acles".
These are recorded as received as entitlement ari525 at that stage and are classi5ifed a5
restricted or unrestricted according to any conditions 5tipulated/intended by the donor.
Recorded income represents weekly freewill offerin85 as collerted each week.
Gift Aid represents the income tax refunds received on the gift ald donations.
Charltable Actlvities:
Income from charitable activities includes income earned both from the supply of goods and
Services and from appeals- recognised when received and classified accordlng to re5trictlon5
on Ltse.
12

Hlgh Street Presbyterian Church
NOTES TO THE ACCOUNTS
31 De¢ember 2024
2. DONATIONS AND LEGACIES
Unrestrlrted
Funds
Restrlrted
Funds
Endowment
Funds
Total
2024
Totsl
2023
RÈ¢orded glving
Loose collertions
Gift Aid
Donations
Bequests
79,574
916
16,541
1,368
1,980
24,830
518
5,353
36.298
104,404
1,434
21,894
37,666
1,980
101,945
1,976
21,487
9,093
120
100,379
66.999
167,378
134,621
3. CHARITABLE AcTIV￿lEs
Unrestrlrted
Funds
Restrlcted
Fund5
Endowment
Funds
Total
2024
Total
2023
Income from Church actlvltle5
Attivities for 8eneratin8 funds
Membership fees
Grants
Appeals
Other Income
7.380
7,380
6.585
625
8,413
8,576
210
625
9,163
8,576
670
741
2,093
9,353
1,419
750
460
1,210
25,204
26.414
20,191
4. OTHER VOLUNTARY RECEIPTS
Unrestrlrted
Funds
Restrlcted
Funds
Endowment
Funds
Total
Z024
Total
2023
Voluntary recelpts
5. INVESTMENT INCOME
Unrestricted
Fund5
Re5trlcted
Funds
Endowment
Fund5
Total
2024
Totsl
2023
Deposlt Interest
222
435
657
559
222
435
657
559
13

High Street Presbyterian Church
NOTE5 TO THE ACCOUNTS
31 December 2024
6. CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
General Assembly A55essments
Pmpety costs
Ministry and support staff costs
Congregatlonal running expenses
Donations to Missions and charlt1é5
Appea15
Or8anised outings and events
Refund of Grants Received
Governance costs
20,015
20,015
24,847
72,467
38,197
1,737
11,527
14,434
20,194
16.766
58,878
37,484
1,076
12,346
11.341
24,847
8,482
6,764
1.737
11,527
14,434
63,985
31,433
171
171
181
115,433
67.962
183,395
158,266
7. FIXED ASSErs
The congregatlon owns the Church premlses sltuated at 22 Steeple Road, Antrirn, 8T41 IDN, the manse situated
at 16 8eechfield, Antrim, BT41 IBS and the associated flxtures. fittings, plant and machinery. These have a
combined insurance value of £ 2,671,268.27.
These assets are not reflected in the assets shown.
Land & Property Fixtures.flttln
& equipment
Total
Total
2024
2023
Opening Balance
Additions In the year
139,041
3,328
979
142,369
979
142,369
Closing Balance
139,041
4,307
143,348
142,369
INVESTMENTS
The congregation has no investment5.
14

Hlgh Street Presbyterian Church
NOTES TO THE ACCOUNTS
31 December 2024
9. EMPLOYEES
The church had 4 employee5 in the year {2023 - 51.
10. RELATED PARTI TRANSACTIONS
Rev Colin Kerr Mc Dowell, a trustee, w35 paid remuneration of £ 40,773 and expenses of £ 8,308 as
minister of the congregation. Pension contributions of £ 9,786 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 £1,450 were incurred during the year ended 31 December 2024 and this relates to
fees due to the Independent Examiner. Governance costs are included within Administration costs
In the Receipts and Payments Account.
15

HIGH STREEf PRESBYTERIAN CHURCH
NOTES TO THE ACCOUNTS
31 December 2024
12. FUND 8ALANCES
8t71once
sturt
Disposals
Addltions
Movement
Trnnsler
Balance ut
end
FIXED ASSErs
Restrirted Funds".
General Fund- Fixed Assets
Property Fund- Fixèd A55ets
Yotjth Club. Fixed Assets
Womens Group- Fixed Assets
CMP Fixed Assets
71.464
68,885
1,139
881
378
378
71,842
68.885
1,332
881
408
143.348
193
193
408
979
408
979
142,369
BANK & CASH
8alunce ot
sturt
Recglpts
P4ryment
Surplu5/
(Defirltj
Transftr
Balance ttt
end
Unrestrlrted Funds
General Fund- 8ank
50.092
97,261
-115,434
-18.173
425
31,294
50,092
97,261
-115.434
-18,173
-625
31.294
Restrlrted Funds
Gèneral Fund- Bank
Property Fund. Bank
Whiteside Account I Interest)
eque5ts, Gift5 and investments
Sunday School Account
Sunday School Deposit Account
Morning Extra Account
Youth Club Accounts
8owlin8 Account
Mens Group Account
Reach Out Group Account
Youth Fellowship Account
Mum5 & Tots Account
Womens Group A¢tount
Church Cholr Account
ComrnunSty Mission Prolect
15,480
29,423
36
10,768
1.214
39
793
7,793
400
-16.079
-24.847
-599
4.576
36
10,768
338
39
.237
558
235
5,152
4.553
52,681
2.244
31,569
48.105
2.208
20,801
1,502
2.385
1.114
3,864
186
122
232
215
544
4,146
199
.876
2.424
-1.030
-7,235
-165
-877
-250
.150
4,172
271
122
149
63
459
2.280
217
12,431
1,200
-1,133
-152
-477
-5,273
.67
-10.627
67
-152
15
1,134
18
12,431
-150
492
6.407
85
23,058
-100
-3,000
85,623
97,188
-67,961
29,227
625
115,475
Endowment Funds
Total
135,715
194.449
-183,395
11,054
146,769
16