Gardenmore Presbyterian
Church
Accounts and Trustees,
Report 2023

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND.
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year
ended 31 December 2023 including a Balance Sheet as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Gardenmore congregation of the Presbyterian Church in Ireland
4 Victoria Road, Larne, BT40 IRN
Registered Charity in Northern Ireland (NIC104940)
CHARITYTRUSTEES
The Charity Trustees who served during the year or who were trustees at the
date of this report were
Harry Allen
Samuel Hill Boyd
Robert George Beedham
Ei'ic Cameron
Uel Boyle
David Clements
Dean Chris Farquhar
Peter Logan
Richard Houston
Ivan James McFarlane
William Thompson O'Neill
Stephen lan Mcllwaine
Rev Ben Preston (vacancy convenor)
Philip Shepherd
Roy Thompson
Alan Ward

GARDENMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND.
TRUSTEES ANNUAL REPORT (cont'd)
PRINCIPAL OFFICE BEARERS
Minister
Rev Ben Preston (vacancy convener)
Clerk of Session
Philip Shepherd
Treasurer
Alex Mcmullan
AUDITOR OR INDEPENDENT EXAMINER
MBS
Chartered Accountants
3 High Street
Larne
BT40 IIN
BANKERS
Danske Banli
18 The Square
Ballyclare
BT39 9BB

STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT
for the year ended 31 December 2023
Reccelpts
Donations and Legacies
Charitable actlvites
Other Trading activltes
Investmenls
Other
127,624
73,312
4,817
200,936
4,817
338,120
4,044
4,316
8,275
751
13,342
1,177
TOTAL
131,940
86,404
751
219,095
343,341
Total Receipts
131,940
86,404
751
219,095
343,341
Paymenls
Ralsing Funds
Charitable activites
Other
Loan Repaymenls
235
55,238
235
151,497
246
170,040
96,259
6,250
6,250
Tolal Payments
55,473
102,509
157,982
170,286
Net recelpts l (payments)
Transfers beiween funds
76,467
44,774
16,105
45,525
751
751
61,113
173,055
Net movemenl in funds
31,693
29,420
61,113
173,055
Funds broughl forward
210,274
388,346
34,450
633,070
460,015
Funds carried forward
13 241,967
417,766
34,450
694,183
633,070

STATEMENT OF ASSETS AND LIABILITIES
As at 31 De¢embgr 2023
Funds Reconclllallon
Bank and Cash al start of year
Nel movement In funds
210,274
31,693
388,346
29,420
34,450
633,070
61.113
460,015
Bank and Cash at end of ye&r
241,967
417,766
34,450
694.183
633,070
Bank & Cash 8Blanc85
Bank D6poslI Accounts
Bank Current Accounts
Cash In Hand
613,960
78,368
1.855
435,227
195,345
2,498
694.183
633,070
Other Assets
Flxed Assets- Note 10
Church & Hall Premlses Incl Flxlures. Fltllngs & Equlpment
4 Vi¢lorl8 Road Larne
12 Lower Calrnc8slle Road Larne
Inveslmenls- Note 11
Glft Ald recelv8bl8 on donallons
1,000,000
960,000
280,000
280,000
,720
7,963
1,288,720
1,247,963
Llabllltles
Loans
Other
6,250
12,500
6.250
12,500
Approvgd by the Klik Sesslon al a meellng on
and sigr¢ed on Ils behalf by
INamel
INam81
(Dalel
21.Ltr.L
IDalel
J/-4.aoz

GARDENMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31-Dec-23
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the lolal income of the congregationls less than £250,000 the congregation have elected in accordance with Ihe
provisions In The Charities (Accourlts and Reports Regulatlons (Northern Ireland) 2015 to prepare its accounts on
receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, Ihe capital of which musl be retained elther permanently or at the congregation's
discretion. the Income derlved from the endowment is to be used either as restricted or unreslricted Income funds
dependlng upon Ihg purpose for which Iha endowment was established in the first place.
Restricted funds comprise (a) income from endowments which Is to be expended only on the reslricted purposes
intended by the donor and (b) revenue donatlons or grants for a speclflc congregational aclivity intended by Ihe donor.
Where these funds have unspent balances, interest on thelr pooled investment Is apportioned to the indivldual funds
on an average balance basis.
Unrestrlcted funds are incorne funds which are to be spent on the congregation's general purposes. Designated funds
are general funds set aslde by the congregation for use in the fulure.
DONATIONS AND LEGACIES
li li
Recorded glving:
Loose collecllons
1,105
1,105
127,959
27,743
15,189
154
23,853
2,933
2,591
171,146
30,371
Donatlons and glfts
Gift Aid
Unlled Appeal
General Mission Fund
Properly
World Development
105,286
19,233
22,673
8,510
15,189
154
23,853
2,933
Legacles and bequesl
2,000
2,000
134,012
127,624
73,312
200,936
338,120

GARDENMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31-Dec-23
CHARITABLE ACTIVITIES
Membership fees
Grants
2,217
2,600
2,217
2,600
844
3,200
4,817
4,817
4,044
OTHER TRADING ACTIVITIES
NIL
INVESTMENT INCOME
Deposlt Interest
4,316
8,275
751
13,342
1,177
4,316
8,275
751
13,342
1,177

GARDENMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31-Dec-23
OTHER INCOME
NIL
RAISING FUNDS
FWO envelopes
Fundraising events
235
235
246
235
235
246
CHARITABLE ACTIVITIES
General Assembly Assessments
Presbylery fees
13,613
876
13,613
876
21,478
898
Mlnistry and support staff costs
Congregational running
expenses
Donatlons to Misslons and
charlties
Governance costs
21,298
21,298
67,479
19,451
19,270
38,721
55,497
76,989
76,989
24,688
55,238
96,259
151,497
170,040

GARDENMORE CONGREGATION OF THE PRESB￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31-Dec-23
OTHER EXPENDITURE
NIL
10.
FIXED ASSETS
The congregation owns Ihe Church premises siluated at Victoria Road Larne and Ihe Manse al 12 Lower Calrncastle
Road Larne and the associated fixtures, fittings, plant and machinery. These have an Insurance value of £9,176,927
11.
INVESTMENTS
The congregation has the following investments. Amounts are shown al market valuation.
2,023
2,022
General Investment Fund
Property
Other investments
12.
RELATED PARTY TFIANSACTIONS
Disclosed below are the payments made to related partles ended 31 December 2023
Name
Rev B Preston
Mr R G Beedham
MrCFar
uhar
Reason
Convener Fees & Pul
Narrator Good Frida
Buildin
Work
Amount
7,708
25
1,300
itsu
SeNice
Durlng the year, the congreagatSon contrlbuted the following amounls lo Funds of Ihe General Assembly of the
Presbyterian Church In Ireland
£13,613 for Congregational Assessments
£13,901 towards the United Appea5
£2,987 towards the World Developmenl Appeal
The congregatlon contributed £876 towards Presbytery Assessments during the year.
There were no other related party Ir8nsacllons.

GARDENMORE CONGREGATION OF THE PRES8￿ERlAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconl'd)
31-Oec-23
13.
FUND BALANCES
111 UNRESTRICTED FUNDS
General Fund
127.839
1.709
55.473
72.366
55,889
Commlllee ONlce
100654
57.598
158,252
Mlllbrook Sch Unspocilled
Bequests
109620
2.392
25,905
83,715
28.297
TolBI Unraslrlcled
21¢i274 131,940
55,473
44,774
241,967
1111 RESTRICTED CONGREGATIONAL PROPERTY FUNDS
R6novallon Fund
92797
19.987
PropertylBuilding Fund
1167
3.866
22,500
34,969
19,399
26
21,912
31,129
112,198
1.193
Total Property
93964
113,389
RESTRICTED CONGREGATIONAL MISSIONS AND CHARITIES FUND
United Appeal
15,189
13,901
General Mlsslons Fund
154
World Dev¥lopm&nt
2.933
Factory Oulreach
Kambul
TEAR Fvnd
R A F Wlngs Appè81
RBLEarfHa19
Oiphan Soclely
Moderalors Appeal
CAPLarne
Sludenl's Bursary
1,288
1,675
54
7052
1,829
8.881
2.987
2818
8.970
8.040
1,556
2.486
1,262
219
36
220
100
64
10769
3.010
272
2,798
60
13,567
Total Mlsslon & Charlty
20639
OTHER RESTRICTED CONGREGATIONAL FUNDS
Ml$¢
13.154
Gllts In Memory
57
Bequest SpecSlled
5,502
Fund5
106
9,055
4,099
2598
252091
4573
56
5.045
2.248
2,654
257.136
6,821
457
2,142
Tolol Other Re8tilcled
259262
266,611
RESTRICTED ORGANISATIONAL FUNDS
2nd Larne Boys 8flgade
142
35th Nl Glils 8rlgade
3909
Bowling Club
1832
Mums & Tols
642
Youlh Councll
58
Youlh Club
2639
Mens Fellowshlp
242
Frlends Together
689
932
885
972
813
333
306
87
17
811
73
31
14
467
192
200
159
3,098
1,905
673
60
3.043
261
513
1.412
906
981
572
157
312
3,272
326
942
3,616
61
711
2.278
195
816
1.920
21
80
3.350
1.874
86
942
1.263
404
19
176
480
21
90
50
177
Sunday School
Cholr
Busy Hands
Hollday Blble Club
THRIVE
Sunday Club
Badmlnlon Club
Tolal Organlsatlon81
75
1.569
183
241
176
2.022
85
83
425
Tolal Reslrfcled Funds
388346
102,509
417,766
11111 ENDOWMENT FUNDS
Benevolent
Sunday School & Pilzes
Commilte8
Unlied Appeal & World Dev
Youlh Woik
Tot81 Endowment Funds
4327
5102
1000
19939
4082
34450
94
94
4,327
5,102
1,000
19,939
4.082
22
435
89
751
22
435
89
751
TOTAL FUNDS
633070 219,095
157982
694.183