Kilbride Congregation of the Presbyterian Church in Ireland
Financial Statements
for the year ended 31 December 2023
Charity Nos: XN47272
NI Charity Commission Registration No: 104986

Kilbride Congregation of the Presbyterian Church in Ireland
Contents
Page
Contents
Trustees, Annual Report
Aud it Report
8-11
Statement of Congregational Committee
12
Statement of Flnanclal Actlvltles
13
Balance sheet
14
Notes to the financial statements
15-17
The following pages do not fom part of the Flnanclal Statements
Detailed Ststement of Financial Activities
18-22
Page 1

Kilbride Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2023
The Trustee5 present thelr Annual Report and Flnanclal Statements for the year ended
3 1 December 2022 Including a Statement of Assets and Lrabilitles as at that date.
REFERENCE AND ADMINIsfRATlliE DETAILS
Kilbride congregation of the Presbyterian Church in Ireland
Address.
12 Moyra Road,
Doagh
Ballyclare
BT 39 OSD
Reg Istered Char￿Y In Northern Ireland (NIC104986)
CHARITY TRusfEES
The Charf(y Trustees who served during the year or who were trustees at the date of thls report
were:
Names:
Mrs Adralnne Bowden
M iss Josephlne Lorlmer
Mrs Ann Wilson
Mr Davld Hoy
Mr Darryl Bowden
Mr Desmond Humphries
M r Elliott Martln
Mr5 Jayne Wright
Mr James Grant
Mr Ivor Cromie
Mr Robert Rankin
Mr Stanley Holland
M r Willlam AILqtalr Lamont
Mr Richard McGeagh
Mr Norman Drennan
Rev Gareth McFadden
Mr Marc McCallK)n
Mrs Denise M illigan
M rs Maureen Stirling
M r Phlllp Mcmaster
M r David Annett
M 155 Chrstine CraKJ
PRINCIPAL OFFICE BEARERS
Minister
Rev. Gareth McFadden
Clerk of Sesslon
Mr. William Lamont
Acting Treasurer
Mr. Samuel Campbell
INDEPENDENT AUDITOR
FPM Accountants Ltd.
UNIT I
Buildlng 10
Central Park
Mullusk
Co. Antrlm
BT36 4FS
BANKERS
Dan5ke Bank
18 The Square
Ballyclare
39 9BB
SOLICITORS
J.W.McNlnch & Son
5 The Square
Ballyclare
Co Antrlm
BT39 9BB
P￿2

Kilbride Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2023
STRUCTURE AND MANAGEMENT
The Kirk Session
The charlty trustee5 of the congregatlon are the members of its Kirk Session. Under the
congregatlon's govemlng document, The Code, the book of the constitutlon and government of
the Presbyterlan Church In Ireland, the Kirk Session seeks to watch over and promote the spirltual
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 fijrther the
contrlbutlon of the Church to Christian witness and service in the local community- The Kirk
Sesslons has delegated to its Congregational Commlttee the temporal affairs of the congregation
Including administering all funds and property belonging to the congregation. Members of the
Kirk Sesslon are ex-officlo members of the Congregational Committee.
The Kirk Session consists of the ordalned mlnlster and the ruling elders of the congregatlons. 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, ha5 no deliberative but only a casting
vote.
Stated meetlngs of the Klrk se55ion are held, at least eight in each year or as appropriate.
To be chosen for the ofFice of the eldership in the congregatlon a person must be a voting member
and a regular attendant on its ordlnances. The selection of those proposed to be called to the office
can be either by the congregation or by the Klrk Sesslon. Members are elected if they obtaln
two-thirds of those who vote.
Presbytery
Under the Presbyterlan Church in Ireland fomi of governan￿ the corporate oversight of a
congregation is the responsibility of a Presbytery whlch superintends generally the spiritual and
tempordl affairs of the congregations assigned to St by the General Assembly of the PresbyterSan
Church in Ireland. Kilbride congregation of the Presbyterlan Church has been assigned to the
Templepatrick Presbytery of the Presbyterlan Church in Ireland. The membership of the Presbytery
consists mainly of the active ministers of congregations assigned to it by the General Assembly.
minsters who have retired from attlve duty and an elder appointed by the Klrk Session of the
ongregation.
The General Assembly
The General Assembly Is the supreme court of the Church, representing in one body the whole
Church and acting a5 its supreme legislative, administratlon and judicial authority, in dealing wlth
all matters brought before It. The General Assembly is nomially constituted during the first week In
June for worship and to conduct its business. At the end of buslne5S it is dissolved. The membership
of the General Assembly consists mainly of the actlve mlnlster5 of each congregation, retired
mlnsters and a representative elder appointed by the Klrk Se55i0n of each congregatlon.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of rellgion.
Page 3

Kilbride Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2023
Kllbrlde congregatlon of the Presbyterlan Church Is a congregatlon of the Presbyterian Church In
Ireland. The Presbyterian Church in Irelan(i, as a Reformed Church within the wider body of Christ
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 charactensed by love for God, and love and concern ftir othet5,"
is committed to the historic Christian gospel a5 revealed in the Bible,.
is relevant to people of this time and place.
The congregation aims to live out its Mission and Vision as a family of God's people by being..
A Covenant Community.. where our relationships are rooted in the promises of God by Jiving faithfully
toward him and toward one another
- An Intergenerational Community.. where adults intentionally take the lead to enoage with, encourage
and nurture younger membet5 to maturity in Chnst.
- An Outward looking Community.. where we want the blessings of God that belong to us in the gospel
to become blessings ftir others beyond the bounds of our community.
- As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme
authority over all we do, and that the Westrninster Confession of Faith, along with the Laryer and
Shorter Catechisms set out what we understand the Bible teadJe5 on key matters of Chnstian
faith and practice
ACTivrrIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament
of the Lord's Supper is observed on five or six occasions during the year and all those who have
been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the
Lord's Supper. The congregation holds regular bible study meetings and has a wide range of
organisations and activities listed below;
Event/Or8anisatlon
A8e range
Frequencv
Sunda
mornin
Sunda
school
Bible class
Crèche
Children's church
Café church
CE
BB
worshi
Weekl
Weekl
Weekl
3-10
11-16
Weekl
Weekl
Monthl
Varies
7-18
4-19
Weekl
Weekl
Week
Weekl
GB
3-18
Youth club
10-18
variable
monthl
Weekly
Weekly
Bible study group5
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 2023
Eventlorganisation
Age ra￿e
Frequency
Prayerbreakfast
Men's Bible study
Friday fellowship
Unite
12-70
Monthly
Monthly
Monthly
Weeklv
Weeklv
Weekly
Iweek
Annuallv
Monthly
30-65
50-90+
18-25
Thutsday bowls
Junior badminton
50+
6-16
Holiday Bible aub
4-11
Bumside Lunth club
50+
ACHIEVEMENTS AND PERFORMANCE
Worship and Prayer
The congregation normally meets for worship each Sunday at 11.30am. Durlng the week the Bible
Study provides an opportunity for members to meet together for fellowship, to study the scriptures
and for a time of prayer. We have resumed our normal pattern of meeting now covid restrictions
have been removed
As well as our regular services during the year we acknowledged God'5 grft of new lrfe at one
Sacrament of Baptism. we conducted one marriage service and gave thanks for faithful servants
and sought to comfort thc6e who had been bereaved during the year. Due to Covid-19 we did
not welcome new members wfchin the congregation to the communion roll on proftssion of faith
We welcome two new people on transfer.
At 31 December 2022 there were 347 communicant members and families connected with the
congregation. The average weekly attendance at morn ing worship is 250.
Pastoral care
It ha5 always been the case that members of the congregation who are unable to attend church
due to sickne55 or age are vistted on a regular basis by the minister. elders or by one of the
congregation'5 pastoral visitors. Pdstoral care has now returned to the usual pattern we had
before Covid restrictions.
Mission and outreath
At a local level the congregation g ives donations to GBYFC (Greater Ballyclare Youth for Christ),
The Big House, Open Doors, Gideon5, Latin Link, Christian Aid, Tear Fund and Newtownabbey
Fi)od Bank.
The congregation su pports the United Appeal for Mission which is a central fijnd of the p￿$byterlan
Church in Ireland. Thi5 fund enables congregations to support the wider mssion of the denomination
and to do mission and outreach on a denominational basis beyond what the congregation could do
on r(5 own. The United Appeal Fund provides financial support for missKJn personnel at home and
overseas, assists congregations with the deployment of localty based staff, enables church planting
provides grant support for the upkeep of church premises, a5515t wtth the running costs of Union
Theolcg ical College, the Church's train ing college for ministry students, and financially su pports
cong ruJation in the areas of worship. discipl￿hIp￿ global mission, outreach, leadershlp and pastoral
care.
The congregation also contribute5 to the denominations annual Moderators Appeal. Sunday Sch￿1
project and any other special appeals.
Pap5

Kilbride Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2023
Presbytory
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 wlder
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 Presbyterlan Church in Ireland held in Assembly Buildings, Belfast, in June.
Volunteers
The Trustees wlsh to acknowledge their deep appreclatlon to those who glve freely of their tlme by
serving on committees and helping with organisations and other church activities.
PUBLIC BENEFIT STATEMENT
The Presbyterian Church In Ireland meets the public benefit requirement by providing benefit to its
members and the general public by making known the Christlan Gospel of the Lord Jesus Chrlst
through the advancement of religion.
The direct benefits which flow from the purposes of the Church include the galnlng of an
understandinp in Chrlstlan bellets as set out In the Bible and in the Church's subordinate standards
(the Westmlnster Confession of Falth and the Shorter and Laryer Catechisms) leading to spiritual
and moral development and opportunities for response to Bible teaching. In tum, 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 beneflts are dellvered locally by congregations and their members or are
facilitated through presbyteries or are organised and delivered centrally. Local (Jellvery 15 facllltated
by ￿ntral resources in almost all cases. Public access is made known through the use of noticeboards,
printed material, press advertisement, websites, and social medla or In other ways.
The benefits are demonstrated through regular evaluation of the serVI￿S and infomial and ad-hoc
feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only prlvate benefit flowing from our purpose is related to
Ministers, Misslonaries, Deaconesses. Irish Mission worker5 and Lay Agents who receive benefits as
a result of thelr holdlng offlce or employment. However, this is incidental and necessary in order to
fvrther our charitable purpose. The￿ are no other private benefits. The beneficiarie5 of this purpose
are members. their families, other individuals that the Presbyterian Church in Ireland Is in direct and
indirect contact with. the cornmunity in which pastoral services are provided and other communitles
throughout Northern Ireland. the Republic of Ireland, and worldwide which beneflt from our
engagement with and support for both Christian and other secular organisations, charitles and
individual members of the public.
The Kirk Session has had regard to the Charity Commlssions Public beneflt requlrernent statutory
guidance.
Page 6

Kilbride Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2023
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 310 families donating £131,447 during the year, 295 in previous year donating
£120,446
Total Income of the congregation during the year was £254,500 compared to £220,815 in the
previous year.
Total expenditure increased from £240,799 to £244,455.
Although we did less work to our property, the pri￿ of utilities increased significantly this year.
STATEMENT OF TRUSTEE RESPONSIBILMES
The Trustees are responsible for preparing the annual report and the financial statements of the
congregation in accordance with applicable law and generally accepted accounting practice.
As the congregation's total income exceeds £250,000, the Trustees have prepared full
SORP based accounts comprising a Statement of Financial Activitiies, Balance sheet
and notes.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show
and explain the congregation's transactions and disclo* with reasonable accuracy at any time its
financial position. They are also responsible for safeguarding the assets of the congregation and
hen￿ for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Kirk Sesslon on 30th March 2024 and signed on its behalf byi
William Alistair Lamont
Trustee
Clerk of Session
Re
Gareth McFadden
Tnjstee
Chair of Trustees
Page 7

Report of the Independont Audltors
10 tho mombers of Kllbrlde Presbyterlan Church
YE 31st December 2023
(a charty registered with the Charity Commission of Northem Ireland)
Oplnlon
We have audited the financial statsments of Gems Northem Ireland Ltd for the year ended 31
December2023 which comprises the Statement of Financial Actswties and the Balance Sheet,
and the notes to the accounts. including a summary of signtficant
accounting policies. The financial reporfing framework that has been applied in their preparation
is applicable law and United Kingdom Accounting SLindartds. including Financiat Repjrbng
Standard 102 and statementof RecommendeLI Praciice for Charities. The Financial Reporttng Standard
applicable in the UK and Republic of Ireland (United ￿ngdorn Generally Accepted Accounting Practtce}.
In our opinion the ffinanciai sL*ements:
- give a true and fair view of the state of the charitable companys affairs as at year ended 31
December 2023 and of its incoming reSoUr￿S and application of resources, induding its
income arKI expenditure. for the yearthen ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
- have been prepared in accordance *tyth the requirements of the Companies Act 2006 and the .
Chartbes Act for Northern Ireland 2008
Basls for oplnlon
We conducted our audit in accordance wilh Internalional Standards on Audsling (UK) (ISAS (UK))
and applicable law. Our responsibilities under those starKlards are further described in the
Auditors responsibilities for the audit ot the ac￿Unts section of our reporL We are independent
of the charty in accordance V￿th the ethical requirements that are relevant to our audfc of the
accounts in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethioal
responsibilities in accordance wilh these requirements. We believe that the audit evidence v
have obtaned is sufficient and appropriate to provide a bas￿ for our opinion.
Conclu8lon8 relallng to golng eoncem
In auditing the financial slatements, we have concluded that the trustees. use of the going concern
basis of accounting in the preparation of the financial statements is appropiate.
Based on the work we havè performed. we have not identified any matÈrial uncèrtainties relating to
events or conclitions that. indrviduatly or collectively. may cast signifirAnt doubt on the chariws
ability to continue as a going concem for a period of at least iwelve months from when the
financial statements are authorised for issue.
Our responsibilities and the resFonsibilities of the trustees vrith respect to going concem are
described in the relevant sections of this repoTL
Page 8

Report of Ihe Independent Audltors
to tho mombers of Kllbrlde Presbyterlan Church
YE 31 st December 2023
(a charity registered Wbth the ChaTity Commission of Northem Ireland)
Other Inlormatlon
The other infomatton comprises the infornation included in the annual report, other than the accounts
and our auditor's report thereon. The Trustees are responsible for Ihe other information.
Our opinion on the accounts does not cover the other informatton and, except to the extent otherwise
explicitly stated in our report, we do not express any fom of assurance conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the other information and, in
doing so. considèr whether the other information is materially inconsistent with the accounts or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such
rnateri￿ inconsistencies or apparent material misstatements. are required to detemiine whether
there is a material misstatement in the accounts or a material rnisstatement of the other information.
If, based on the work we have performed. we conclude that there is a material misstatement of this
other information, we are required to report that facL
We have nothing to report in this regard.
Opinlon9 on other matters prescrlbed by the Companleg Act 21KI6
In our opinion, based on the WO￿ undertaken in the course of our audtt:
- the information given in the Trustees Reportfor the financial year for which the accounts are
prepared is consistent the accounts- and
- the Trustees Report has been prepared in accordance wtth applicable legal requirements.
Mattors on whlch we aro requlred to report by exceptlon
In the light of the knowledge and understanding of the Trustees and its environment obtained in the
course of the audit. we have not tdentified matsrial misstatements in the Trustees Report.
We have nothing to report in rèspect of the following matters in relation to which the Companies Aet
2006 requires us to report to you if, in our opinion-
- adequate accounting records have not been kept, or retums adequate for our audit have not been
received from branches not visited by us; or
- the accounts are not in agreement with the accounting records and retums; or
- certain disclosures of trustees, remuneration specified ty law are not made- or
- we have not received all the inforThation and explanations we require for our audiL
Re3ponslbllltles ol Trustees
As eXpl￿ne￿ more fully in the Statement of Trustees Responsibiliiios, the Trustees are responsible
for the preparation of the accounts and for being satisfied that they give a twe and fair VIÈW. and for
such internal control as the direotors deternine is necessary to enable the preparation of accounts
that are free from material mi5StatemenL whether due to fraud or error.
Page 9

Report of the Independent Audltors
to the Members of Kllbrlde Presbyterlan Church
YE 31st Decembor 2023
(a charty registered with the Charity Commission of Northern I￿land)
In preparing the accounts, the Trustees are responsi1￿8 for a88e88ing the charity8 ability to
continue as a going concern, disclosing. as applicable. matters related to going concem and
using the going concern basis of accounting unless the Trustees either intend to liquidats the
company or to cease operations. or have no realistic allemative but to do so.
Audltor's rnsponslbllltle8 for the audlt ol tho flnanclal stalements
Our objectives are trj obtain reasonable assurance about whether the accounts as a whole are
free from material misslatement. whether due to fraud or error. and to issue an auditols report
that includes our opinion. Reasonable assurance ts a htgh level of assurance, but is not a
guarantee that an audit conducted in accordance with ISAS {UlQ will always detect a materia]
misstatement when it exists. hKisstatements can arise from fraud or error and are considered
Materi￿ if. indr¥idually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these accounts.
Irregularities. including fraud. are instances of non-compliance with laws and regulations. We
design procedures in line wilh our responsibilibes. ouuined above. to detect material misststements
in respect of irregularities. including fraud. The extent to which our procedures are capable of
detecting irregularities. including fraud. is detailed below.
We obtained an understanding of the legal and regulatory framework applicable to the company
through ènquiry of managemenL industry research and thé application of cumulative audit
knowledge. We identified the followtng principal laws and regulations relevant to the company-
Companies Act 2006 and the Finanual Reporbng Standard appltcable in the UK and Republic
of Ireland IFRS 102).
We developed an understanding of the key fraud risks to the entity (Including how fraud might
occur). the controls in place to help mitigate those risks. anLI the accounts. balances and
disclosures within the financial statements which may be susceptible to management bias. Our
understanding was obtained through review of the financial statements for significant accounting
estimates. analysis of journal entries. walklhrough of the key controls cycles in place and enquiry
of managemenL
Our procedures to ￿spOnd to those risks Identi￿ed included, bui were not limited to:
Enquiry of managemenL those charged with govemancÈ and the Èntitys solicitors around adual
and potential litigation and claims.
Enquiry of management to identify any instances of non-compliance with laws and regulations.
Reviewing minutes of meelings of those charged with governance.
Reviewing financial statement disclosures and tesling to supporfing documentalion to assess
compliance with applicable laws and regulations.
Auditing the risk of management override of controls, including through tesling journal entries arKI
other adjustments tor appropriateness, and evaluats.ng the business rationale of significant
transactions outside the normal course of business.
Page 10

Report of the Independent Audltors
to the m8mbers of Kllbrlde Presbylerlan Church
YE 31 sl December 2023
(a charity registered with the Charity Commission of Northem Ireland)
A further descripb'on of our responsibilities for the audtt of the accounts is located on the
Financial Reporting Council's website at h￿jA•￿￿V.frc.org.Uk1auditQrsréSponsIbIIi1Les. This
description ft)rms part of our auditorfs report.
This report is made solely to the charitable compan￿$ members, as a body. in accordance wth
Chapter 3 of Part 16 of the Cornpanies Act 2006 and regulations made under that ACL Our
audit work has been undertaken so that we might state to the charitable companys memberg
those matters we are required to state to them in an auditors. report and for no other purpose.
To the fullest extent permttted by law, we do not accept or assume responsibility to anyone
other than the charitable company and its members as a body. for our audit worl for this report,
or for the opinions we have fomed.
30th March 2024
FPM Accountants Ltd.
UN￿1
Building 10
Central Park
Mullusk
Co. Antrim
BT36 4FS
Date
Page 11

Kilbride Congregation of the Presbyterian Church in Ireland
statement of Congregational Committee's responsibilities
for the Financial Statements
The purpose of this statement is to distinauish the Conoregational Committee's
responsibilities for the accounts from those of the auditors as stated in their report.
The Code permits the Congregational Committee to prepare accounts for each financial
year which give a true and fair view of the congregation's financial activities during the
year and of its financial position at the end of the year.
In preparing the financial statements the congregational commlttee should follow best
practice and:
select suitable accounting policies and apply them consistentlyi
make judgements and estimates that are reasonable and prudent;
follow the recommendations of the accounting professional with regard to the
form and content of the financial statements, or to disclose and explain any
departures therefrom. and
prepare financlal statements on the golng concem basls, unless It Is
inappropriate to assume that the congregation will be able to continue to
meet its obligations.
The congregational committee are responsible for keeping proper accounting records
of all the congregational transactions which disclose with reasonable accuracy the
financial position of the congregation and which enable them to ensure that the financial
statements comply with the disclosure regulations.
They are also responsible for safeguarding the congregational assets, and hence for
taking reasonable steps for the prevention and detettion of fraud, error and other
Irregularities.
Mr S Campbell
Slgned on behalf of the Congregational Committee.
30th March 2024
Date
Page 12

Kilbride Congregation of the Presbyterian Church in Ireland
Statement of Financial Activities
(incorporating the Income and Expenditure Account)
for the year ended 31 December 2023
Property &
Investments
Unrestricted Restricted Restricted
2023
Total
2022
Total
Notes
Incom e from:
Spectfied Sources
Donations and Legacies
Collections and Wider Work
Investment Income
Other Income Sources
Property Account
Halls Renovation Account
Ch urch Organ isations
Total Income
131,447
131,447
120,446
125
27,3g2
2,937
468
43,585
1,433
580
315
23,030
2,425
24,586
44,812
24,463
3.005
24,901
44,812
395-
12
Expenditure on:
FCI Assessments
Allowances
Salarie5
Collections and Wider work of the church
General Expenses
Property Account
Halls Renovation Account
Depreciation
Ch urch Organisations
Total Expenditure
71,455
1,131
38,458
71,455
1,131
59.569
25,244
36,626
25,937
73,778
3,265
35,227
25,645
37,595
31,293
12,000
21,111
25,244
6,481
25,937
30,145
141 188
103 267
Net (Expenditure) / Income for the Year
Transfers
4*5
Net Income before other recognised
galns or losses
(19,984)
Recog nised (loss)/gains on investments
594
Net movement in Funds
(19,390)
Reconciliation of Funds
Fund Balances Brought Forward
4-5
5,975
56,444
515,248
577,667
591,083
Fund Balances Carried Forward
587 712
571 693
All income derives from continuing activities, therefore no statement of recognised gains or
losses is given.
The notes on pages 13 to 15 forni an integral part of these financial statements.
Page 13

Kilbride Congregation of the Presbyterian Church in Ireland
Balance Sheet
as at 31 December 2023
Notes
2023
2022
Fixed assets
Tanglble fixed assets
Investments
457.505
451,530
515.249
509,274
Current assets
Cash at bank & in hand
72,463
62,419
Net Current Assets
72.463
62,419
Total Assets Less Current Llabilities
587.712
571.693
Creditors: Amounts falling due after one year
Net Assets
587 712
571 693
Funds
Restrirted Funds
588.754
565,718
Unrestricted Funds
587 712
571 693
For the year ended 31 December 2023 the charity wa5 entitled to exemption from audit under
section 65 of the Charitie5 Art (Northern Ireland) 2008.
Trustees, responslbllltles.
The members have not required the charity to obtain an audit of Its accounts for
the year in questlon in accordance with section 65: and
The trnstees acknowledge their responsibilities for complylng wlth the requlrement5
of the Act with respect to accounting records and the preparatlon of accounts.
These financial statements were approved by the members of the congregatlonal comrnittee
and are signed on their behalf by:
30th March 2024
Date
Mr S Campbell
Trustee
The notes on pages 13 to 15 form an integral part of these financial statements.
Page 14

Kilbride Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2023
l. Accounting Policies
a) Basis of Preparation
The financial statements have been prepared in accordan￿ with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective l January 2019) and the (Charities SORP (FRS 102), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102).
Kilbride Presbyterian Church has an annual income of greater than £250,000. The financial statements
have been prepared on an accrual-based accounting principle.
Kilbride Presbyterian Church meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transattion value unless otherwise
stated in the ￿levant accounting policy notes.
b) Preparation of the accounts on a going concern basis
Kilbride Presbyterian Church has prepared the accounts on a going concern basis. The balan
sheet is strong with strong continued support by the members.
c) Income
Income is ￿CogniSed by the charity on a receipt basis.
d) Donated services and facilities
In accordance with the Charities SORP (FRS 102), the general volunteer time of the Charity's
volunteers is not recognised financially in the Statement of Financial Attivities.
e) Interest receivable
Interest on funds held on deposit is included when received.
f) Fund Accounting
Unrestritted funds are available for use at the discretion of the Congregational Committee
in furtherance of the objettives of the charlty.
Designated funds comprise unrestricted funds that have been set aside by the Congregational
Committee for particular purposes.
General funds may be transferred to designated funds where the Congregational Committee
wish to use these funds for a specific purpose. Such funds may be transferred back to general
funds once the criteria for the designation have been met or are no longer applicable.
Restritted funds are subjetted to restrittions on their expenditure imposed by the donor or
through the terms of the appeal.
Page 15

Kilbride Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2023
l. Accounting Policies ctd...
g) Expenditure and irrecoverable VAT
Expendlture Is recognlsed when pald.
Expenditure is classified under the following activity headings-
Expenditure on charitable activities includes the costs of central church assessments, mlnlstry
and SL5PPOrt staff. core team and organisations expenditure, church running costs and
administration, donations and other support services to further the purposes of the charity and
their associated support costs.
Other expenditure represents those items not falllng Into any other heading.
The church is not registered for VAT purposes, therefore irrecoverable VAT is charged to the
Statement of Flnancial Actlvitles. or capitalised as part of the cost of the related assat. whère
appropriate.
h) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake
charitable activities. Support costs include back office costs, finance, human resources, payroll and
governance costs which support the charity's activities. These costs have been allocated against
the expenditure on charitable activities.
i) Tangible fixed assets and depreciation
The bulldlng are shown at lost less Impalrment to date
Impalmient of bulldings Is consldered on an annual basis
j) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short temi highly liquid investments with a short
maturity of three months or less from the date of acquisitlon or opening of the deposit or slmllar
account.
k) Taxation
The church Is a registered charlty and the charitable tax Èxemptions are therefore being clalmed
to the extent that income and/or gains are applicable and applied to charitable purpose5 only.
These exemptlons wlll remaln in place as long as income and expenditure is applled to charitable
purposes only.
l) Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are requlred to make judgements,
estimates and assumptions about the carrying amount of assets and liabilitie5 that are not readily
apparent from other source5. The estimates and associated assumptlons are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
Page 16

Kilbride Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2023
2. TANGIBLE FIXED ASSETS
Freehold
Property
Total
COST
At l Jan 2023
At 31 Dec 2023
823 000
823 000
IMOAIRMENTS TO DATE
At I lan 2023
Charge for the year
At 31 Dec 2023
365,495
293,000
365 495
293 000
NET BOOK VALUE
At 31 Dec 2023
457 505
530 000
At 31 Dec 2022
457 505
530 000
3. INVESTMENTS
2023
2022
Opening Market Value
Additions
Disposals
Realised gain/(105s) on investments
Closing Market Value
57,7H
60,976
Investments at cost
28,238
28,238
Page 17

The following pages do not form part of the ststutory financial statements
which are the subject of the independent examineVs report on pages 8 and 9.
Page 18

Kilbrlde Congregation of the Pregbyterian Church in Ireland
Dotssled Statement of Financial Artivities
for the year ended 31 December 2023
INCOMING RESOURCES
Unrestricted
Restrirted
General Propèrty Oruanisation Othor
2023
Total
2022
Total
Sptclfled Source*
Freewill Offering
Sunday Loose Collectlons
Gift Aid
109,359
3.282
109,359
3.282
99,683 *
1.755 *
19008#
120 446 #
131447
131 447
Colleclxins and Wider Work
Orphan5 & Childrens Soc.
Orphans & Childrens Soc. Gift Aid
World D4v*l•pm4nt
World Development Gift Aid
Unlted Appeal
United Appeal Gift Aid
Mission Support
Mission Support Gift Aid
Short Tem Mission
omania Proj¢¢l Donations
Spark
The Big House
Reid Family
Kilbride Ukraine fund
Earthquake appea5
Ukraine generator fvnd
Other Income Gift aid
Antrim area hospital
Tear Fund
Local hardshlp fund
ModeratoVs Appeal
311
loo
1,612 *
265
10.960 *
2,316 *
727*
1.912
1.912
10,909
2.449
3.766
788
774
10.909
2,449
3,766
788
774
208
035
2.035
550
3.741 *
845
309
677
556*
1,380
140
140
733
733
50
700
700
Inve51ment Income
Investment Interest
580
580
other Income Sour¢eB
Sundries
Presbyterian Heralds & Word Fgr Tod
Church Weekend
REND Ticket5
TBF Thompson Sunday School Grant
GB Gift Aid
BB
ANBC Youthwork Grant
Youth Coordlnator Grant
1,415
1,413
315
3,805
591
500
208
260
315
3.805
591
soo
77
2,025
2,025
315
468
Property Account
44 612
Halls Renwatlon A¢￿Unt
Ory¥nisotion$
395
TOTAL INCOMING RESOURCES
134 171
40
70
254 50Q
120 814
Page 19

Kllbride Congregation of the Presbyterian Church in Ireland
Detailed Statement of Financial Activities ctd...
for the year ended 31 December 2023
RESOURCES EXPENDED
Unrestrlcted
Restricted
General Propertyorganisation Other
2023
Total
2022
Total
PCI Assessments
PCI Assessments
PCI Pension Fund
National Insurance
Stipend
Minister's Car Allowan
Minister's Duties Allowance
Costof Living
Apprenticeship Levy
12,568
9.987
4,556
41,614
1,005
670
848
208
12,568
9,987
4,556
41,614
1,005
670
848
208
12,678
9,512
5,376
39,632
3,829
2,553
198
Allowances
Minister's Expenses
Youth Coordinator Expenses
Pastoral Assistant Expenses
232
56
842
232
56
842
859
Salaries
Church Officer
Church Administrator
Pastoral Assistant
Wages Administration
HMRC
Youth Co-ordinator
8.840
6.534
17,040
780
5,264
8.840
6,534
17,040
780
5,264
8.857
6.126
16,640
725
1,166
Page 20

Kilbride Congregation of the Presbyterian Church in Ireland
Detailed Statement of Financial Activities ctd...
for the year ended 31 December 2023
RESOURCES EXPENDED ctd... Unrestricted
Restricted
General Property Organisation Other
2023
Total
2,022
Total
Collectlons and Wlder Work of the Church
GBYFC
World Development
Orphans & Childrens society
United Appeal Fund
Moderators Appeal
Mission Overseas
Teachers Residence
Mission support
Wider Work
Latin Link (choir)
Antrim Area Hospital
Ukraine Generator Fund
Tearfund
Cluj Schools Appeal
SPARK 2022
Seniors Christmas Lunch
1,877
411
14,335
3,043
60
12,694
12,694
2,817
2,817
5,008
4,395
330
5,008
4,395
330
677
845
556
3,741
loo
General Expenses
Rates and Ground Rent
Sundries
Pulpit Supply
Presybytery Fees
Office Expenses
Property Insurance
Cleaning & Maintenance
Electricity
Telephone
Bank Fees
Heating Oil
Heralds and Word for Today
Music Licence
FWO Envelopes
N.I. Water
TV Licence
ANBC Grant Spend Youth
Stationery
Zoom fee
Technology
Cuju delivery of goods
Church weekend & REND Tickets
Christmas gifts
Gifts
organ seryi
Ukraine Family transport
TBF Thompson Grant spend
Sundry
Chair5 for Youth Wing
Cradle Roll
REND Tickets
Holiday Bible Club
Unpresented Cheques
Defib
2,577
2,577
2,461
550
1,561
2,243
5,262
547
8,050
1.007
450
2,657
1.557
814
550
1,561
2,243
5,262
547
8,050
1,007
450
2,657
1,557
814
450
1,576
2,100
4,708
468
14,126
905
485
2,705
854
761
161
209
161
209
1,570
117
318
1,570
636
107
824
89
250
622
500
335
630
768
768
4,395
4,395
1.113
59
1113
59
408
109
408
568
459
816
45
144
(497)
598
-497
598
Page 21

Kilbride Congregation of the Presbyterian Church in Ireland
Detailed Statement of Flnanclal Activlties ctd...
for the year ended 31 December 2023
RESOURCES EXPENDED ctd...
Unrestrirted
General
Restricted
Propertyorganisation Other
2023
Total
2022
Total
SPARK
First Aid Trdining
COVID Dispensers and expenses
CD Ministry and IT
Communion Elements
BB Fun Day
Basketball Nets
GB/BB Equipment
Event Speakers
Kennedy Family Christmas Gift
Storage Cupboards
After SeNice Treats
Landlord Fee
United Parishes
GB Computer
Graeme Reid Gift
Loan adjustment
57
420
340
540
607
Property Account
Including depreciation charge ftjr this year of £4,400
Halls Renovation Account
Including depreciation charge for this year of £12,000
Organisations
Total Resources Expended
141 188
9 628 244 455 240 799
Page 22