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AN AAB GROUP COMPANY
w.fpmaab.com l info,afpmaab.com
Kilbride Congregation of the Presbyterlan Church in Ireland
Financial Statements
for the year ended 31 December 2022
Charity Nos: XN47272
NI Charity Commission Registration No: 104986
Award Winning Admce...
CHARTERED
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100
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2019
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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, Ga￿th 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, ￿tl￿d
minsters and a representative elder appointed by the Kirk Sesslon of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advan￿ment 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 I￿land, we believe that the Bible Is the Sup￿rne
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 Cong￿gatIon 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 rep￿Sented 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 I￿land is in d1￿ct and
indirect contact with, the communlty In which pastoral Servi￿5 are provided and other communltles
throughout Northern Ireland, the Republlc of I￿land, 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 p￿pare 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
AllOwan￿S
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 De￿mber 2022 the charlty wa5 entitled to exemption from audit under
sectlon 65 of the Charities Act (Northern I￿land) 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 re￿Ipt 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 re￿Ived.
f) Fund Accountlng
un￿st￿cted 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 Inte￿st
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