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Kilbride Congregation of the Presbyterian Church in Ireland Contents Page Contents Trustees, Annual Report Independent Examlner's rewrt Statement of Congregatlonal Commlttee io Statement of Flnandal Activities li Balance sheet 12 Notes to the financial ststements 13-15 The followlng pages do not fomi part of the Financlal Statements Detslled Statement of Flnanclal Attlvltles 16-20 Pwe1
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2022 The Trustees present thelr AnnLJal Report and Flnancial Statement5 for the year ended 31 December 2022 including a Statement of A55ets and Uabllltles as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Kilbrfde congregatlon of the Presbyterian Church in Ireland Address; 12 Moyra Road, Doagh Ballycla BT 39 OSD Reglstered Charity in Northern Ireland INIC104986) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the Oate of thls report were: Name5'. Mrs Adralnne Bowden Miss Josephine Lorlmer Mrs Ann Wilson Mr Davld Hoy Mr Darryl 8owden Mr Desmond Humphries Mr Elllott Martln Mrs Jayne Wright Mr James Grant Mr Lvor Cromie Mr Robert Rankln Mr Stanley Holland Mr Wllllam Allstair Lamont Mr Rlchard McGeagh Mr Norman Drennan Rev Gareth McFadden PRINCIPAL OFFICE BEARERS Mlnister Rev, Gath McFadden Clerk of Session Mr. WlllSam Lamont Actlng Treasurer Mr. Samuel Campbell INDEPENDENT EXAMINER FPM Accountants Ltd. UNIT I Building 10 Central Park Mullusk Co. Antrim BT36 4FS BANKERS Danske Bank 18 The Square Ballyclare BT39 9BB SOLICITORS J.W.McNinch & Son 5 The Squa 8allyclare Co Antrlm BT39 9BB Pag8 2
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2022 STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the member5 of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitutlon 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 wlthin its bound5. It ensures pastoral care Is in place in the congregation an£Y seeks to further the contribution of the Church to Christian wbtness and service in the local communlty. The Klrk Sessions has delegated to its Congregatlonal Committee the temporal affairs of the congregatlon including admlnlsterlng all funds and property belonging to the congregatlon. Members of the Klrk Session are ex-officio members of the Congregational Commlttee. The Kirk Ses5i0n con51sts of the ordained minister and the rullng elders of the congregations. All member5 are entitled to propose, speak and exercise equal vote5 at meetlngs, except that the Moderator, the mlnlsters in active duty in the congregatlon, has no dellberative but only a casting vote. Stated rneetlngs of the Kirk sesslon are held, at least eight in each year or as appropriate. To be chosen for the offlce of the eldership in the congregation a per50n must be a votlng mernber and a regular attendant on its ordinances. The selection of those proposed to be called to the offlce can be either by the congregation or by the Klrk Se55lon. Member5 are elected If they obtaln two-thirds of those who vote. Presbytery Under the Presbyterian Church In Ireland form of governance the corporate overslght of congregatlon is the respon51bility of a Presbytery whlch superlntends generally the spiritual and temporal affalrs of the congregation5 a55igned to it by the General Assembly of the Presbyterian Church in [land. Kllbride congregatlon of the Presbyterian Church has been assigned to the Templepatrlck P$bYterY of the Presbyterian Church In Ireland. The membershlp of the Presbytery consists mainly of the actlve ministers of congregation5 a551gned to It by the General Assembly. mlnsters who have retlred from actlve duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and actlng as its supreme legislative, administration and judicial authorlty, In dealing wSth all matter5 brought befo it. The General Assembly 15 normally constituted during the first week In June for worship and to conduct Its business. At the end of bu5ine55 It 15 di5501ved. The member5hlp of the General Assembly consist5 mainly of the actlve mlnisters of each congregation, tld minsters and a representative elder appointed by the Kirk Sesslon of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advanment of religion. Pag8 3
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2022 Kllbride congregation of the Presbyterian Church Is a congregation of the Presbyterian Church in Ireland. The Presbyterlan Church In Ireland, as a Reformed Church within the wider body of Chrlst 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 to play their part In fulfilling God's mission to our world. The congregations mission purposes. To know Christ and to advance his Kingdom. is increasingly characterised by love for God, and love and concern for others,. is committed to the historic Christian gospel as revealed in the Bible,. Is relevant to people of thls tlme and place. The congregatlon alms to Ilve out Its Mlssion and Vision as a famlly of God's people by being., - A Covenant Communlty.. where our relatlonships are rooted in the pmmises of God by Ilvlng falthfully toward hlm and toward one another - An Interyenerational Communlty.. Whe adults intentionally take the lead to engage wlth, encourage and nurture younger members to maturlty In Christ. An Outward looking Community.. where we want the blessings of God that belong to us In the gospel to become blessings for others beyond the bound5 of our community, As a congregation of the Presbyterian Church in Iland, we believe that the Bible Is the Suprne authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christlan faith and practice ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and vlsitors are welcome to join. The Sacrament of the Lord's Supper Is observed on five or six occasions durlng the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Chrlst are admltted to the Lord's Supper. The congregatlon holds regular bible study meetings and has a wide range of organlsatlons and activltles Ilsted below; Evenvorganlsatlon Age range Frequency Sunday mornin Sunday school Bible class Crèche Children's church Café church CE BB G8 Youth club worshi Weekl Weeklv Weeklv Weekl Weekl Monthl Weekl Weekl Weekl Weekl variable monthlv Weekl Weekl 3-10 11-16 Varies 7-18 4-19 3-18 10-18 Bible study groups 18-70+ Cyclists Mum and toddlers 30-65 Page 4
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2022 Eventlorganisation ABe range Frequencv Praver breakfast Men's Bible stud Frida fellowship Unite Thursda bDwIs lunlor badminton 12-70 30-65 50-90+ 18-25 SO+ 6-16 Monthl Monthl Monthlv Weekl Weeklv Weekl I week Annuall Monthly Holiday Bible Club 4-11 Burnside Lunch club 50+ ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregation normally meets for worshlp each Sunday at I1.30am. Durlng the week the Bible Study provldes an opportunlty for members to meet together for fellowship, to study the scriptures and for a time of prayer. We have resumed our normal pattern of meetlng now covid restrictlons have been removed As well as our regular servlces durlng the year we acknowledged God's glft of new life at one Sacrament of Baptism, we conducted one marriage service and gave thanks for faithful servants and sought to comfort those who had been bereaved durlng the year. Due to Covid-19 we dld not welcome new members within the congregatlon to the communion roll on professlon of falth We welcome new people on transfer. At 31 December 2022 there were 347 communicant member5 and farnllles connected with the ongregation. The average weekly attendan al mornlng worshlp 15 250. Pastoral care It has always been the case that members of the congregation who are unable to attend church due to slcknes5 or age are vlslted on a regular basls by the mlnlster, elders or by one of the congregation's pastoral visitor5. Pastoral care has now returned to the usual pattern we had before Covld restrlctlons. Mlsslon and outreach At a local level the congregatlon glves donatlons to GBYFC (Greater Ballyclare Youth for Christ), The Blg House, Open Doors, Gldeons, Latln Link, Chrlstian Ald, Tear Fund and Newtownabbey Food Bank. The ConggatIon supports the Unlted Appeal for Misslon whlch is a central fund of the Presbyterian Church in Ireland. This fund enable5 congregations to 5UPPOrt the wider mission of the denomlnatlon and to do mi55ion and outreach on a denominational basis beyond what the congregation could do on it5 own. The United Appeal Fund provides financlal support for mission personnel at home and over5ea5, a5515t5 congregation5 Wlth the deployment of locally based Staff, enables church planting, provldes grant support for the upkeep of church premises, a5515t with the running costs of Union Theologlcal College, the Church's training college for ministry Students, and financially 5UPPOrtS congregation in the areas of worship, disciple5hipi global mission, outreach, leadershSp and pastoral care. The congregation also contrlbutes to the denominations annual Moderators Appeal, Sunday School projett and any other special appeals. Page 5
Kilbrlde Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2022 Presbytery The congregatlon was repSented at the regular meetlngs of Presbytery by our minister and / or one of the elder5. This provides an important link between the congregation5 and the wider Structures of the church. General Assembly The mln15ter and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church In Ireland held in Assembly Bulldings, Belfast, in June. Volunteers The Trustees wish to acknowledge thelr deep appreciation to those who give freely of thelr tlme by servlng on committees and helping with organisatlons and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by provldlng beneflt to Its members and the general publlc by making known the Chrlstian Gospel of the Lord Jesus Christ through the advancement of rellgS0n. The direct benefits whlch flow from the purposes of the Church Include the galnlng of an understsndlng In Chrlstian bellefs as set out In the 81ble and In the Church'5 subordinate standards (the We5trnin5ter Confession of Falth and the Shorter and Larger Catechlsms) leading to spiritual and moral development and opportunities for resPOn5e to Bible teaching. In turn, thls framework lead5 to practical expressions of Christian beliefs and standards in the local community such a5 through the care of those In need (Including the slck, disabled and bereaved). Generally, the above beneflts are delivered locally by congregation5 and thelr members or are facllltated through presbyteries or are organised and dellvered centrally. Local delivery is facllitated by central resources In almost all case5. Public access Is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The beneflts a demonstrated through regular evaluation of the servlces and Informal and ad-h(K feedback from members, thelr families, and members of the publlc. The purpose does not lead to harm. The only prfvate benefit flowing from our purpose is related to Mlnlsters, Missionaries, Deaconesses, Irish MI551on workers and Lay Agents who recelve beneflts as a result of their holdlng office or employment. However. this 15 Incldental and necessary in order to further our charitable purpose. There are no other prlvate beneflts. The beneficiarles of thi5 purpose are members, their famllles, other indlviduals that the Presbyterlan Church In Iland is in d1ct and indirect contact with, the communlty In which pastoral Servi5 are provided and other communltles throughout Northern Ireland, the Republlc of Iland, and worldwide whlch benefit from our engagement with and support for both Christian and other secular organisations. charities and individual members of the public, The Kirk Se5slon has had regard to the Charity Commlsslons Publlc benefit requirement Statutory guidance. Page 6
Kllbrlde Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2022 FINANCIAL REVIEW The congregation's main source of income Is members. contributions through the Weekly Freewill Offering. There were 295 families donating £120,446 during the year, 252 in prevlous year donating £121,551. Total Income of the congregation during the year was £220,814 compared to £213,445 in the previous year. Total expendlture increased from E209,335 to £240,799. Although we dld less work to our property the price of utilities increased signlficantly this year. STATEMENT OF TRUSTEE RESPONSIBILITtES The Trustees are responslble for preparlng the annual report and the flnanclal statements of the congregatlon in accordance with appllcable law and generally accepted accountlng practlce. As the congregation's total Income does not exceed £250,000, the Trustees have elected under Sectlon 64(3) of the Charities Act {Northern Ireland) 208 to ppare a recelpts and payment account and a statement of asset5 and liabilities. The Trustees are responslble for keeplng adequate accounting records that are sufficient to show and explain the congregation's transactlons and disclose with reasonable accuracy at any time its flnancial posltlon. They are also responsible for safeguarding the 355ets of the congregation and hence for tsklng reasonable Steps for the prevention and detectlon of fraud and other irregularities. Approved by the Kirk Sesslon on 26th Aprll 2023 and 5Igned on it5 behalf by: Wllllam Allstair Lamont Trustee Clerk of Sesslon Gareth McFadden Trustee Chalr of Trustees Page 7
Fpm AN AAB GROUP COMPANY Kilbride Congregation of the Presbyterian Church in Ireland Independent Examiner's Report To The Congregational Committee of Kilbride Presbyterian Church Congregation Year Ended 31 December 2022 We report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 11 to IS, RE5PEcfivE RESPONSIBILITIE5 OF TRUSTEES AND EXAMINER The trustee5 are responsible for the preparation of the accounts. The charity's trustee5 conslder that an audit is not required for this year under section 65{1) of the Charitle5 Act (Northern Ireland) 2008 and that an independent examinatlon is needed. Having satisfled ourselves that the charity is not subject to audit under charity law, and is eligible for independent exam ination, it is our responsibility to: lil examine the accounts under section 65 of the Charities Act; follow the procedures laid down in the general Directions given by the Charity Commission for (ill Northern Ireland under section 6519)Ib) of the Charities Act; {liil to state whether particular matters have come to our attention. BASIS OF INDEPENDENT EXAMINER'S REPORT Our examination was carried out in accordance with the general Direction5 given by the Charity Commission. An examlnation includes a review of the accounting records kept by the charlty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures In the accou nts, a nd seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit and consequently no opinion 15 given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. 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 Direction5 given by the Charity Commission for Northern Ireland u nder section 6519llb} of the Charities Act. The exam ination included a review of the accounting record5 kept by the charity and a comparison of the accounts presents with those records. It also included a consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Page 8 www.fpmaab.com l infoj(ltrmaab.com
Kllbrlde Congregation of the Presbyterlan Church in Ireland Independent Examiner's Report To The Congregational Committee of Kllbrlde Presbyterlan Church Congregatlon Year Ended 31 December 2022 Our role Is to state whether any material matters have come to our attention giving us cause to belleve: That accountlng records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008. That the accounts do not accord with those accounting records; That the accounts do not comply with the accounting requirements of sectlon 68 of the Charities Act (Northern Ireland) 2008 and wlth the methods and principles of the Charities Statement of Recommended Practice applicable to charltles preparlng thelr accounts in accordance with the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland; That there Is further information needed for a proper understandlng of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT We can confirm that we are qualifled to undertake the examination because we are a registered member of Chartered Accountants Ireland, which is one of the Ilsted bodles. We have completed our examlnatlon and have no concerns in respect of the matters111 to {4) listed above and, In connection wlth following the Directions of the Charity Commisslon for Northern Ireland, we have found no matters that require drawing to your attention. FPM Accountants Ltd Independent Examiners Unit I, Building 10 Central Park Mallusk Road Newtownabbey Co. Antrim BT36 4FS Date.. £T16113 Page 9
Kilbride Congregatlon of the Presbyterian Church in Ireland Statement of Congregational Committee's responsibilities for the Flnancial Statements The purpose of this statement is to distingulsh the Congregational Commlttee's sponslbilities for the accounts from those of the auditors as stated in their report. The Code permlts the Congregational Commlttee to prepare accounts for each financial year which give a true and fair view of the congregation's financial activities durlng the year and of Its flnancial positlon at the end of the year. In preparlng the flnancial statements the congregatlonal commlttee should follow best practice and: select sultable accountlng pollcles and apply them conslstently; make Judgements and estlmates that are reasonable and prudent; follow the recommendations of the accounting profe551onal wlth regard to the form and content of the f inancial statements, or to dlsclose and explain any departures therefrom, and prepare financial statements on the going concern basis, unles5 It is Inappropriate to assume that the congregation will be able to contlnue to meet its obligatlons. The congregatlonal committee are responslble for keeplng proper accountlng records of all the congregational transactlons whlch dlsclose with reasonable accuracy the flnancial posltlon of the congregatlon and whlch enable them to ensure that the flnanclal statements comply wlth the disclosure regulatlons. They are also responsible for safeguardlng the congregational assets, and hence for taking reasonable steps for the prevention and detection of fraud, error and other irregularitles. Mrsca Signed on beha f of the Congregatlonal Commlttee. Date Page 10
Kilbride Congregation of the Presbyterian Church in Ireland Statement of Financial Actlvitles (incorporating the Income and Expenditure Account) for the year ended 31 December 2022 2022 Totsl 2021 Total Unrestrlcted Restrlrted Notes Income from: Speclfied Sourtrs Donatlons and Legacies Collectbons and Wider Work Investment Income Other Income Sources Property Account Halls Renovation Account Church Organisations Total Income 120,446 125 2,966 457 468 120,446 125 27,392 2,937 468 43,585 121,55 1 571 15,535 2,869 7.544 47,100 24,426 2,480 43,585 124 462 220 814 Expendlture on; PCI Assessments AllOwanS Salarie5 Collections and Wlder work of the church General Expenses Property Account Ha115 Renovation Account Church Organisations Total Expenditure 73.778 3.265 35,227 loo 34,626 73,778 3,265 35,227 25,645 37,595 31,293 12,000 73,078 566 32,015 16,441 29,615 29,636 12,000 25,545 2,969 31,293 12,000 146 996 240 799 209 335 Net (Expendlture) / Income for the Year Transfers 247 1247} Net Income before other recognlsed galns or losses 122,287) 2,303 (19,984) 4,110 Recognised (1055)/gains on Investments 13,232) 13,232) 5.887 Net movement In Funds 125.519) 2.303 (23,2 16) 9,997 Reconcillatlon of Funds Fund Balances Brought Forward 90,148 567,180 657,328 647,331 Fund Balances Carrled Forward 64 629 569 483 634 112 657 328 All income derlves from contlnuing activities, therefore no statement of recognised gains or 10sse5 15 given. The note5 on pages 13 to 15 form an Integral part of these flnanclal statements. Page11
Kslbride Congregation of the Presbyterian Church in Ireland Balance Sheet as at 31 December 2022 Notes 2022 2021 Fixed assets Tangible fixed assets Investments 513,600 530,000 571.344 590,976 Current assets Cash at bank & In hand 62,768 67,753 Net Current Assets 62,768 67,753 Total AM¢t$ Le$$ Current Liabillti•s 634,112 658,729 Credltors: Amounts Falllng due after one year 1,401 Net Assets 634 112 657 328 Fund• Restrlrted Funds 569,483 567,180 Unrestrlcted Funds 634 112 657 328 For the year ended 31 Dember 2022 the charlty wa5 entitled to exemption from audit under sectlon 65 of the Charities Act (Northern Iland) 2008. Trustees, responslbbllties: The members have not quIred the charity to obtaln an audlt of Its accounts for the year in questlon In accordance with section 65; and The trustees acknowledge thelr responslbllltles for complylng wlth the requlrements of the Act wlth respect to accounting records and the preparatlon of accounts. These flnanclal statements were approved by the members of the congregational committee and are signed on thelr behalf by: Mrscam Trustee Date The notes on pages 13 to 15 form an Integral part of these Ilnanclal statemerrts. Pay8 12
Kllbride Congregatlon of the Presbyterian Church in Ireland Notes to the Financial Statements for the year ended 31 December 2022 l. Accountlng Pollcles a) Basls of Preparatlon The financial statements have been prepared in accordance wlth Accountlng and Reportlng by CharStles'. Ststement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financlal Reporting Standard applicable in the UK and Republlc of Ireland IFRS 102) {effective l January 20191 and the {Charitles SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). Kllbrlde Presbyterian Church ha5 an annual Income of les5 than £250,000. The flnanclal statements have been prepared on a recelpts and payments basis. Kilbrlde Presbyterian Church meets the deflnltlon of a public benefit entity under FRS 102. Assets and liabilities are initially recognlsed at hlstorical cost or transaction value unless otherwise stated in the relevant accounting pollcy notes. b) Preparatlon of the accounts on a golng concern baslj Kllbrlde Presbyterfan Church has prepared the account5 on a golng concern basls. The balance sheet Is strong wlth strong continued support by the members. c) Income Income is recognised by the charlty on a reIpt bas15. d) Donated $ervl¢e$ and fjcllltles In accordance wlth the Charities SORP (FRS 1021, the general volunteer time of the Charlty, volunteers Is not recognlsed flnanclally In the Statement of Flnanclal Activlties. e) Interest recelvable Interest on funds held on deposlt Is Included when reIved. f) Fund Accountlng unstcted funds are available for use at the discretlon of the Congregatlonal Commbttee in furtheran of the objectives of the charity. Deslgnated fund5 comprlse unrestrlcted funds that have been set a51de by the Congregational Committee for partlcular purposes. General fund5 may be transferred to deslgnated funds where the Congregational Committee wish to use these funds for a specific purpose. Such funds may be transferred back to general funds On the crtteria for the designation have been met or are no longer applicable. Restricted funds are subjected to restrfctlons on thelr expendlture Imposed by the donor or through the terms of ehe appeal. Page 13
Kilbride Congregation of the Presbyterian Church In Ireland Notes to the Financial Statements for the year ended 31 December 2022 l. Accountlng Policies ctd... g) Expendlture and irrecoverable VAT Expenditure is recognised when paid. Expenditure is cla551fied under the following activity headings.. Expendlture on charitable activlties includes the cost5 of central church assessments, mlnlstry and support staff, core team and organlsations expenditure, church running costs and administratlon, donations and other support servlces to further the purposes of the charity and thelr assoclated support cost5. Other expendlture represents those items not falling Into any other heading. The church is not registered for VAT purposes, therefore Irrecoverable VAT is charged to the Statement of Financial Activities, or capitalised as part of the cost of the related a55et, where approprlate. h) Allocatlon of support costs Support costs are those f unctlons that asslst the work of the charlty but do not dlrectly undertake charltable actlvltles. Support costs include back office costs, flnance, human resources, payroll and governance costs whlch support the charlty's artlvltles. These costs have been allocated agalnst the expendlture on charitable actlvltles. l) Tangible flxed agsets and depreciation Depreciation is provlded at rates calculated to wrtte off the cost le55 re51dual value of each asset over its expected useful Ilfe, as follows: Church Halls Manse 2% Straight Une 20/0 Straight Ltne 2% Stra5ght knne J) Cash at bank and In hand Cash at bank and cash in hand Includes cash and short temi hlghly Ilquld Investments wlth a short maturity of three months or less from the date of acquisltlon or opening of the deposlt or slmllar account. k) Taxation The church is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income andlor galn5 are applicable and applied to charitable purposes only. These exemptlons will remaln In place as long as income and expenditure Is applied to charltable purposes only. l) Critl¢al accounting estlmates and Judgements In the appllcatlon of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumption5 about the carrylng amount of assets and liabilities that are not readily apparent from other sources. The estimates and asSOClated a55umption5 are based on historical experience and other fattors that are considered to be relevant. Actual results may differ from these estimate5. Page 14
Kilbride Congregation of the Presbyterian Church in Ireland Notes to the Flnancial Statements for the year ended 31 December 2022 2. TANGIBLE FXXED ASSETS Freehold Property Total COST At l Jan 2022 At 31 Dec 2021 823 000 823 000 823 000 823 000 DEPRECIATION At l Jan 2022 Charge for the year At 31 Dec 2021 293,000 293.000 309 400 309 400 NET BOOK VALUE At 31 Dec 2021 513 600 513 600 At 31 Dec 2021 530 000 530 000 3. INVESTMENTS 2022 2021 Openlng Market Value Additions D15posals Reali5ed gainl{loss) on investments Closing Market Valu• 60,976 55,089 Investments at Cost 28,238 28,238 4. UNRESTRICTED FUNDS - MOVEMENTS IN THE YEAR (Includes endowments} Balance at Incoming Amounts Loss on Balance at 111122 Funds Expended Transfers Investments 31112122 General Fund 124 462 124 462 146 996 146 996 247 247 5. RESTRICTED FUNDS- MOVEMENTS IN THE YEAR Balance at Incomlng Amounts Balance at 111122 Funds Expended Transfers 31112122 Property (Inc Loan) Organisations Unlted Appeal World Development Presby Orphans Short Term Missions Missionary Fund Misslon Support Moderator's Appeal General Mission5 Fund Teachers Residence Cholr Tralning grant from Arthur J Care for Cambodia Romania Support Cluj school fund Ukraine generator fund Antrim area h05Pltal Tear Fund 547,445 13,356 960 43,585 (43,2931 25.861 121,9951 13,276 (14,3351 1,877 (1,877) 411 (411) 547,737 17,175 199) (47) 1,978 52 (1,555) 1.978 52 (1,555) 3,043 (3,043) 1601 (2,969) 1420) 5,618 153 200 1208) {400) {480) 4,929 153 200 (208) (400) 2,480 1200) 3,741 845 677 556 {3,741) 1845) 1677) 556 567 180 247 569 483 Page15
The followlng pages do not form part of the statutory financial statements which are the subject of the independent exarniner'5 report on pages 8 and 9. Page 16
Kilbrlde Congregation of the Presbyterian Church in Ireland Detailed Statement of Financial Activities for the year ended 31 December 2022 INCOMING RESOURCES Unrestricted Restricted General Property Organisation Other 2022 Total 2021 Total Speclfled Sources Freewill Offering Sunday Loose Collections Gift Ald 99,683 1,755 99,683 1,755 101,860 159 120 446 120 446 121 551 Donatlons and Legacies Weddlng and Funeral Burnslde Community Doagh Communlty Steve Kennedy Gift Other gifts 30 125 125 160 20 361 571 125 125 Collertlons and Wlder Work Orphans & Childrens Soc. Orphans & Children5 Soc. Glft Ald World Developrnent World Development Glft Aid Unlted Appeal Unlted Appeal Gift Ald student Bursary Mission Support Short term missions Kllbrlde Ukralne fund Cluj school fund Ukraine generator fund GB Gift aid Antrim area hospital Harvest IOO/o for Tear Fund Local hardshlp fund Moderator's Appeal 311 loo 1,612 265 10,960 2,316 311 loo 1,612 265 10,960 2,316 727 515 1,058 11,115 1,915 727 175 485 550 550 3,741 845 309 677 556 1,380 3,741 845 309 677 556 1,380 272 Investment Income Investment Intest 457 457 Other Income Sources Sundries Presbyterian Heralds & Word for Tod House Rent Govemment Furlough ANBC Grant 208 260 208 260 142 214 4,500 2,188 500 468 468 Property Account Halls Renovatlon Account Oryanlsations TOTAL INCOMING RESOURCES 124 462 25 861 26 906 220 814 213 445 Page 17
Kilbride Congregation of the Presbyterian Church in Ireland Detailed Statement of Financial Activities ctd... for the year ended 31 December 2022 RESOURCES EXPENDED Unrestricted Restricted General Propertyorganisation Other 2022 Total 2021 Total PCI Assessments PCI Assessments PCI Pen51on Fund Natlonal Insurance Stlpend Minlster's Car Allowance Mlnister's Dutles Allowance Summer Assistant Apprentlceship Levy 12,678 9,512 5,376 39,632 3,829 2,553 12,678 9,512 5,376 39,632 3,829 2,553 12,420 9,302 4,992 38,760 3,745 2,497 1,168 194 198 198 Allowances Minlster's Expenses Pastoral Asslstant Expenses 859 859 128 438 566 Salarles Church Officer Church Admlnlstrator Pastoral A5515tant Wages Adminlstratlon HMRC Youth Co-ordlnator 8,857 6,126 16,640 725 1,166 8,857 6,126 16,640 725 1,166 8,393 6,318 16,224 720 360 Pag9 18
Kilbride Congregation of the Presbyterian Church in Ireland Detailed Statement of Flnanclal Actlvities ctd.. for the year ended 31 December 2022 RESOURCES EXPENDED ctd.,Unrestrlcted Restricted General Property Organisation Other 2022 Total 2021 Total Collections and Wlder Work of the Church GBYFC World Development Orphans & Childrens society United Appeal Fund Moderators Appeal Mlssion Overseas Open Doors The Big House Gideons Latln Link Antrfm Area Hospltal Ukraine Generator Fund Tearfund Cluj Schools Appeal SPARK 2022 Seniors Christmas Lunch 1,008 1,058 515 12,072 272 60 200 200 200 200 1,877 411 14,335 3,043 60 1,877 411 14,335 3,043 60 677 845 556 3,741 677 845 556 3,741 loo 70 loo 586 loo General Expenseg Rates and Ground Rent Sundrles Pulpit Supply Presybytery Fees Office Expenses Property Insurance Cleaning & Maintenance Electrlclty Telephone Bank Fees Heating 011 Heralds and Word for Today Music Licence FWO Envelopes N.I. Water TV Licence Printing Stationery Zoom fee Technology Cuju delivery of goods Church weekend deposlt Christmas gifts Glfts organ servlce Ukraine Famlly transport Covid Safe Indivldual Storage Units for GB and BB Chairs for Youth Wing Cradle Roll Play Resource Holiday Bible Club Children's Literature 2,461 2,461 2,165 160 365 I,iii 1,854 4,297 295 5,965 874 325 695 90 724 1,320 123 158 425 450 1,576 2,100 4,708 468 14,126 905 485 2,705 854 761 450 1,576 2,100 4,708 468 14,126 905 485 2,705 854 761 117 318 117 318 636 107 824 89 250 622 500 335 630 636 107 824 89 250 622 500 335 630 222 175 1,219 2,976 130 65 816 45 816 45 144 144 718 Page 19
Kilbride Congregation of the Presbyterian Church in Ireland Detailed Statement of Financial Activities ctd... for the year ended 31 December 2022 RESOURCES EXPENDED ctd... Unrestricted Restricted General Property Organisation Other 2022 Total 2021 Total SPARK First Aid Training COVID Dlspensers and expenses CD Ministry and IT Communion Elements BB Fun Day Basketball Nets GBIBB Equipment Event Speakers Kennedy Famlly Chrlstmas Glft Storage Cupboards After Service Treats Landlord Fee UnSted Parlshes GB Computer Graeme Reld Glft Loan adjustment 57 420 57 420 108 488 72 340 540 607 340 540 607 120 300 844 63 70 60 839 200 Property Account Including depreciatlon charge for thls year of £4,400 Halls Renovation Account Includlng depreclation charge ftir thls year of £12, 000 Organisations Total Resources Expended 146 996 21995 28514 240799 209335 Page 20