Kilbride CoDgregation of the Presbyterian Church ID Ireland Financial StatemeDts for the year ended 31 December 2024 Charity Nos: XN47272 NI Charity Commission Registration No: 104986
Kilbride CoDgr¢galion oftht Prejbvttria chrth in Ireland Contents Pag¢ Contents Tnte£s. Annua] R¢port Audit RetM)rt Stht¢m¢nt of Congregational Con]min¢¢ 12 Statement of Financial Activities 13 Ban(C sheet 14 Notes to the f]nan¢ia] statements 15- 17 Th¢ following pages do not fonn pan of the Financial StstemenLS Dethiled Stst¢ment of Financia] Activities 18-20 F4LCONEN C-EIN4&T
Kilbride CongrwtiOD of tbe PresbTr¢riiD Church in IreknDd oles to the FiDDeil Stst¢m¢nts for the ytlr ettdtd 31 Dff¢mber 2024 The Trustee5 present their Annual Report and Financial Statemertts for the y¢or ¢nded 31 Decemtrr 2024 incltsdin8 a Ststement of Assets and LIabltieS as at that date. REFERENCE AND ADMIYISTIL4TIVE DETAILS Kilbride Congregation of the Presbytrrwi Church in treland Address. 12 Moyra Roa Ballyclare BT39 OSD Registered Charity in Northern I1&1 (NIC104986) CHARrrY TRIISTEES Th¢ Charit). Trustees who seN¢d (turiD8 the year or who w'ere tslLSte¢s the date of this report were.. Names.. Mr Dald Annett Mts Adrainne Bowden Mr Darryl Bowden Mrs Christin¢ Craig Mr Ivor Cromie Mr James Grant Mr Stsnl¢y Holland Mr David Hoy Mr Desmond Humphries Mr William Alistair Lamont Mis5 Josephine Lorinr Mr Elliott Martin Mr Mar¢ Mccallion Gareth McFadden Mr Richard McGeagh Mr Philip Mcmaster Mrs Denise Milli Mr Robert Rankin Mrs Maureen Stirling Mrs Ann Wilwn Mrs Jayn¢ Wright PRINCIPAL OFFICE BEARERS Minister Rev. Gareth McFadden Clerk of S¢s5ion Mr. William Lamont Acting Tre&surer Mr. Satnuel Campbell INDEPENDENT AUDITOR Fa]coner Stewan 248 Upper Newtowmards Road Belfast BT4 3EU BANKERS Danske Bank 18 The Square Ballyclate BT39 9BB SOLICITORS J.".mCNIn¢h & Son 5 Th¢ Square Bailvclare Co Antrim BT39 9BB
Kilbride CongrtgtioD of ih¢ Presbyteriall Church ID Irelttd otes to the FinDcil Slt¢ments for the ytr ended 31 Ikcember 2024 STRUCTURE AND MANAGEMENT Tb¢ Kirk SeMioTh The charity trustees of the conwgation ar¢ the members of ILS Kuk Session. Unikr the congregation's governing docum¢nL The Code. the tk ofth¢ constilutson and goernMent of the PresbN¢rian Church in Ireland, the Kirk Stssion s¢¢ks io wch over and piomot th¢ spiritual int¢rest of the congrewion and of $ not conneaed '1th an). COngr¢10n who are within its FM)unds. It ensures pastoral care is in plxe in the congregatson and seeks io fither th¢ contribulion of the Church to Christian witress and 5¢rvice in the local Community.. The Ktrk Session h&8 deleed to its Congwationa] Conunittee the tempcd affair5 of the congre100 including administering all fi]nd5 and property belonging io th¢ ngatIon. Members of the Kirk Session are ex-offirio rnunbers of the Congregation21 Comrnittee. Th¢ Kirk S¢s5ion corLSists ofthe ordained minister and the ruling elders of th¢ Congre10n. All members are entided io propos¢. SF¢ak and exercise equal votes al meetings. except the Moderator, the minister in active duty in congregatsotL ha5 no delibe1Ve but onlv a th4ting vote. Stst¢d m¢etitw of the Kirk session are h¢1¢ * least eight lins in each yo or as appropriate. To be chosen for th¢ offic¢ of the eldershtp in the congreg&ion a person musi a w1n8 mernFr and a r¢guiar attendant on its ordinances. The s¢l¢¢tion of those proW io called to th¢ oifice ¢an be either by the congregauon or by the Kirk Session. Membets are ele¢ted if they obtain tWovth(ts of those who vote. F$bytery Under the PreSberlan Chwch in Ir¢land fonn of governance the corrm oversight of a congregation is the responsibility of a Presbytery which suwt¢nds generally the spiriftd and temporal affairs of the congregations assigned it by th¢ CEneral AssemblN' of the Presb)t¢rian Church in Ireland. .]bride congreg8ts.on of the Presb)lerian Church bccn assied io the Templepatn'ck Presbytery of the Pr¢SbeTlan Church in Ireland. Th¢ meTnbership of the Presb consisis maujly of the active ministers of congregabons assi1 to it by the General Assembly. minst¢r5 who have retired from active duty and an ¢lder aprM)lnd by the Kirk S¢s5ion of each ¢ongregation. The Generll A&qembty The General Assembly is th¢ Supreme coun of the Churcty r¢prcseTJting in one bod). the wthole Church and acting a5 its supreme legisl1Ve, athnuTristrati(m and judicial authority. in dealing with ail matters brought before IL The Gen¢ral As%¥nbly is nonnally consiitu*d during the fwsl week in June for worship and to ¢ondud its business. Ai the end of btLSinCSS il is dissolved. The membership of the G¢n¢ral As5¢mbly consists mainly ofthe active Tninisters of each congregats.oo ret]r minster5 and a representaiive elder aprM)inted bv the Kirk Session of each congregation. DESCRIPTIO AND PLIRPOSE The charitable pwtmise of the ¢10n is the thancerneni of religim. FLC7Eq STEIEAR-.
Kilbride CongregitiOD Dfthe Prtsb>fftrian Church in Irehnd Otrs to the FiDantil St#lem¢nts for the year tnded 31 Derewber 2024 Kilbrid¢ COn¢gatIon of the PreSbeTlan Church is a congregation of the Pr¢sbJterian Church ' Ir¢land. The Presb)terian Church in Ir¢lan¢L &$ a Reforn)ed Church the wider Y of Christ is Unded in the Scriptur¢5, and exists io love and honour God through faith in His Son and bj the jwer of His Spiril and to enable her members to ploy their pan tn fu]f]ng G(xl's mission lo our world. The con8r¢gations mission purwses: To know Christ aTMI to advance his K]ngdom. - 1$ increasingfy chGracieri¥edfy lovefor God a10ve andconcernfor oihers.. - is commiiiedio ihe hisloric Christian gospel revealed in the Bible,. IS Televanl ¢0 people ofihis lime ondplate. The ¢ongregation aims to live out its Mission and Vision &4 a famil}. of God's pwle b). being.. - A CovÉpthi Community.. where ow relaii0rtship5 ore rooied in ihepromises ofGod ty lryingfaithfyl ¢owardhim andit)wardone anoiher - An Inlergeneraiional Community.. where adults inieniionolly ihe leadts engage WI eprournge al nurthreyowiger rnembtrs lo malurity in Chrisi. - An OuA¥ardlooking Communiry." wh£Te we Wa ihe blessings ofGOddl belong io w in ihe gospel io become blessingsfor oihers beyondihe bounds ofour commwiity. - As a congregaiion ofihe Presbyierian C1Mch in Ireland. we believe ihai the Bible is the sweme ouihoTity over all we do. and ihai ihe Meslmiwler Confession ofFaiih. along wilh ihe Larger and Shorler Calechisms sei oul whai we wthrsMpthe Bible tsa¢hes on key mailers ofChri¥iian fviih ondpracli¢e ACTIVITIES AND OBJECTIVES The Con8tiOn meets for worship every Sunday and visitors are WelCon Join. The SacrdmeDt of the Lord's Supper is observed on five or Six oc10nS during the )'¢ar and all those who have been baptised and who have made a profession of faith in th¢ Lord Jesus Chn'si are admitt¢d the Lord's Supper. The congrewion hol(ts rwdar bible 5tud!' mIngS and has a .de rdnge of organisations and activities lisi¢d below; EventlOrgxni541io Sunda rnornin 'orshi Sunda school ReTr'ive Age range Frtquenf 3- 10 Bible class 'eekl} Il'eekii I'eekii Monthli, "eek] 'eeW Crèche Children s church Café church CE BB GB Youth club Vari¢s 7- 18 4-19 3- 18 10- 18 'eek]N' 'ariable Bible swdy groups (fribes) 'clists Mum and t(xldl¢r5 Soul Sist¢r5 18-7(IF 30-65 Il'e¢kli' 18-7 ' LCONER S-. EIK4KT
Kilbride CoDgrtgatiDn of tht Pr¢sbTrteTiXll Church ID I11d Notu to tbe FinDeiil Stst¢mettts for the ytar ended 31 D¢f¢mber 2024 Evtnvorganisatio Age r•ngt Freque c). MonthlN' Monthl Praver breakft Men's Bible stud rida fellowshi Youth Fellowshi Thursda tM)wls 12-70 3045 50-9(kk 18-25 50+ '¢ckli' I week A[U3]I Month] Holiday Bible Club 4- 11 Burnside Lunch club 5frF ACHIEVEMENTS AND PERFORMANCE Wor8blp and prnyer The congregation normally meets for worship each Sundaj. * I lam. Dunng the week the Bil)k Sntdy provides an opportunity for members io meet together for felloshJ"p, io stydy thc scriptures and for a time of pray¢r. ,¢ hav¢ r¢sumed our norniai panern of me¢iing Th)w covid restriaions have be¢n removed As well as our regular s¢rvt¢es during the vear we acknowled8¢d GCMJ'S 'ft of new life at one Sacrdm¢nt of Baptism. we conducted one marriag¢ service and gave thanks for faithful servants and soughi io comfort those who had been b¢r¢aved during the year. Due io Covid-19 we did not welcome new members Mqthkn th¢ congregation io the communion roll on profession of faith. We welcomed two n¢w people to the congregation on transfer. At 31 December 2024 there were 371 comjnunicanl memtrKrs and famdies conn¢¢d with the congTegatson. Th¢ average weekly attendance at mornin8 'orskn"p is 250. Pastoral cre It has always b¢¢n th¢ ¢ase that members of the congregatson th0 ar¢ unable to atnd church due to si¢kness or age are visited on a regth basis by th¢ minisier. elders or b}. one of the ongregation's pastoral visiws. Pastornl care h&s now returned io the thsu8] patrn we h befoTe Covld resth¢tsolls. Mission outreeh At a local level the COngreglon giv¢s donations to GB YFC (Greater Ballyclare Youth for Chn'st}. The Big House, Opth D(K)r5, Gideons. Latin LinL Chrlstian Ai4 Tr Fund and NeWowi1beY Fd Bank. The congregation supm the Unid for Mission which is a central fund of the Pre$berlan Church in Ireland. This fund enables congreglOnS to supw the wider mission of the denomination and to do milOn and OUtrh on a denomil0nal basis Iyond wh the conwion ¢Id th) on its owi. The United Appe Fund provides fmancial supp)rt for mission personnel home and oversea8, &SSiSLS congregations with th¢ d¢plo)Trent of locally based stsff, enables ¢hurch plantin& provides grant supp)rt for the upkeep of church premises, siSt with th¢ Tunning costs of Union TheoloEic41 College. the Church's training college for ministry students, and fllwAcially SUPWLS ongregation in the areas of worslll"p, dlpl¢s1"p. global rnissioo outreacty letskn"p and pastoral The Con<gatIon a]so conln'butes to the denominations annual modera ApFaL Sunday Schwl proj¢ct and any other special appeals. YTE
Kilbridt CoDgrtgition of tht Pre$bcriTr Church in IrelDd oles to tht FiDneil Stsl¢m¢nts for tht ver ended 31 D¢reMber 2024 Presbytery Th¢ congregation was repres¢nt¢d the regular meeiings of PresbJtrr%' bj our minisier and lor one of the elders. Thts provides an imtM)rthni link between th¢ nL¢Ls and the Hryder strucDJres of th¢ ¢hurch. Genernl Asmbty The minister and on¢ of our elda5 were NnIn io the meetmg of the Gener Assembly of the Presbyterian Church in Ireland h¢ld in Assembly Buildings, Belf&si in June. Volunteers The Trustees wish to acknowled8¢ thekr deep appreciation those who ve freely of their time by serving on committees and helping with OTgan1Sat and other church activities. p[rBLIC BEPEFIT STATEMENT Th¢ Pr¢sberian Church in Ir¢land meets the public benefit requirffln bv providing benefit th its members and th¢ gener public by making th¢ Chrisiian Gospel of the Lord Jesus Christ through the advancement of relion. The direct benefits which flow from the PUTP(ws of the Church Includ¢ the gaming of an understanding in Christian beliefs set in the Bible and in th¢ Church's sutrMKdinate stsndards (the Westhiutsi¢r Confession of Faith and the Short¢r and Larger CeChiSmSI leading 10 5piritt] and morat d¢velopment and OPPOÈfJniti¢S for r¢spon5e to Bible ieachmg. In tt]rn. this framew'ork leads to practical expressions of Chnstsan beliefs and stsndardq in the l(Kai communit). such as through the care of those ift need (including the SICK dtsabled and bereaved). Generauy. th¢ above benefits are deliver¢d l(Kally by congregations and their m¢mbers or are fa¢ilitsted through presbytrri¢s or are organised and delivered centrallj.. Local delivery is facilitsted by central resourccs in almost all c&8es. Public a¢¢es5 is made knoMry] through th¢ use of noticeboards. printed material, press advertis¢m¢nL WebsiS, and social media or in other N'avs. The benefits are demonstrated through regular ¢vaJuion of the services and infornjal and ad-lwc f¢edback from members, their fatnilies. and members of the public. The pu4h)s¢ d(%s not lead to harni. The onty privat¢ bcnefit flow'ing from our purp£ is related io Minist¢r5, Missionaries, Deaconesses, tn.sh Mission workers and Lay Agents w'ho receive benefits as a re5u]t of their holding office or ¢TnploiThent. However. this is incid¢ntal and necessary in order further our charitsbl¢ PUTpose. There are no other prIVe benefits. The beneficiaries of thts purpos¢ are members, thcir families, other individuals th¢ Pr¢sb}Terian Church in Ireland is in direct and indir¢ct contact WI the community in which pastoral services are pioNid¢d ad other communities throughout Northern Ir¢lan(t the Republic of IrelaniL and worldwryik which benefii from our engagement with and 5UPtM)rt for both Christian and (Kher 5ecu]ar organIOns, ¢han"tie5 and individua] m¢mbers of the public. The Kirk Session has had rewd to the Cbarity Comnwions Public benefit reqtstrenkn statttt( guidanc¢. -4LCONIER fTÈkN4kT
Kilbridt Congrtgatiott of tht Pre5bCTin Chunh in I1#d Note5 to the Finantial Ststtmtnts for ibe ytar ended 31 Dttembtr 2024 FINANCIAL REVIEW The congregthon's main source of income is members. contributions through the Wc¢kIJ FrWIll Off¢ring. There were 295 families donating £158,465 during the J'¢2r, 252 ID prnryous year donating £131.447 Total Income of th¢ ¢0EatIOn durtng the year w&$ £276.407 compared to £254,5(K) in th¢ premous year. Tota] expenditure incre&sed from £245,456 to £259.640. Although we th"d les5 work to our property the price of utiliiies increased significantly this y¢ar. STA TEMENT OF TRL'STEE RESPOJSIBILITIES The TTUStees are responsible for preparing the annual report and th¢ FancIal statements of the ongregatii)n in accordance with applicable law and 8¢n¢raily aCcepd accoun(ing practice. As the negatIOn'S total income exceeds £250,(KM), the TT¢¢5 have prepared full SORP based accounts comprising a Stat¢ment of Financid Activiiiies, Balce she and noi&s. The TrSteeS are responsibk for keeping adequate accouniing records are suffi¢i¢nt to slM)w and explain the congregation's trIonS &)d disclose rea8ffiable CracY any time its financi position. They are also reswible for safeguarding the assets of the congregation and hence for taking reasonabl¢ st$ for th¢ pr¢venTion and deieciion of fraud and other fftegu]arities. Approved by the Kirk Session on 31 March 2025 and sipKd on its ithaif by. },1/7'4 William Ali5tair Lamont Trustee Clerk of Session Rev. Gareth McF8dd¢n TnL8tee Chw of TtU5tees ILLuK-, R 4 1 4RT
Kilbride Congregation of the Presbyteri•n Chureh in Irelnd Report of tbt IndependeD¢ Auditors to the members of Kilbride Presbyterian Church year ended 31$1 Deeember 2024 (a charity rcgislcr¢d M'ith the Charit) Commission of Northern Ireland) Opinion We have audited the financial statements of Kilbride Prebyterian Church for the year ended 31 December 2024 which comprises the Statement of Financi Aciivilies and the Balance SheeL and the notes to the Counts, including a Summary of significani accounting FKylicies. The financial reporting frameM'ork that has been applied in their preparatiott is applicable law and Uniied Kingdom Ac¢ounting Stsndard& including Financial Reponing SLdard 102 and Sthtement of Recommended Praclice for Charitics. The Financial Reporting Standard applicable in the UK and Republic of Ireland {Uniied Kingdom Generally Accep1 Accounting Practice). In our opinion the financial ststements: - give a true and fair vkew of the state of the charitsble compan5 affairs as year ended 31 December 2024 and of its incoming r¢sour¢es and application of resour¢es including its income and expendiiure, for the year then ¢nded" - have been properly prepared in accordance with Uniied Kingdom Generally Ac¢epl Accounting Practice. and - have been prepared in accordance with the requircments of the Companies Act 2(MhS and the . Charities Act for Northern Ireland 28 Bsi5 for Opinion We conducled our audit in accordance with Internationa] Siandards on Auditing (UK) IISAS (UK)) and applicablc law. Our responsibilities under those standards are fiffther described in thc Auditor's responsibilities for the audit of the accounts section of our repon. We are independcnt of the charity" in accordance with the ¢thi¢ai requirements that are relel'ant to our audii of the accounts in the UK, including the FRC'S Ethical Stsndarf and u"e haTre fulfilled our other ethica] responsibilities in accordance with these requir¢m¢nts. We believe that the audit ¢vidence we have obtain¢d is sufficient and appropriate to provid¢ a basis for our opinion. Con¢lusion5 relating to going concern In auditing the financial 5tatement% we have concluded the trustees, use of the going concern b&sis of coUnting in the preparation of the fllwicial sthtements is appropiate. Based on the work we have perfonned we have noi identified any MCrial uncertainties relating to events or conditions thaL individually or colltIVe&y. may c&st significant doubt on the charity's ability to continue as a going concern for a p¢riod of at le twelve months from when the financial statements are auth0ri5cd for issue. Our responsibilities and the responsibilities of the trustee5 with respect lo going concern are described in thc relevant sections of thts r¢porL CTEI%4RT
Kilbride Congregation of the pre$btrIan Cburth in Ireland Report of the Independent Auditors to the members of Kilbride Presbyteri•n Church year ended 31st December 2024 (a charÉty registercd W'ith the Chariry, Commission of Northcrn Ir¢land) Other information The other information comprises the infonnation included in the annual r¢porL other than the accounts and our auditor's report thcreon. The Trusle¢s are responsible for thc other infornialion. Our opinion on the accounts doc5 not cover the other inforn)ation an¢1 cxcept to the extent otherwise explicitly stated in our report we do not express any forni of assurdnce conclusion thereon. In connection with our audit of the accounW our re4Jonsibility is to read the other inforniation an in doing so, consider whether the other inforniation is mat¢rially' inconsistent '1th the accounts or our knowledge obtained in the audit or otherwise appcars to be materiall). missthted. If we idcntify such mat¢rial inconsistCllCiC5 or apparent material missthtement& we are required to deierniine wh¢thcr there is a rnateri misstaiement in the accounts or a material misstalcment of the oth¢r infornmion. If, based on the work w¢ have perforn)e& 'e conclude that there is a matrrial mi5slatement of this other infomi10n. we are required to repon thai facL We have nothing to report in this regard. Opinions on other matters prtseribed by the CompaDies Art 21K16 In our opinion, based on the work undertakcn in the course of our audit.. - the inforn]ation given in the Trustees Report for the financial y¢ar for M'hich the accounts are prepared is consistent with the accounts. and - the Trustees Report has been prepared in accordance with applicable lega] requirements. Matters oft whieh we are required to report by txetption In the light of the knowledge and understhnding of the Trustees and its vironMent obtained in the Course of the audiL we have not Identifi mafrrial misststemcnls in the Trusfr¢s Report. We have nothtng lo report in resw of the follo.]ng rnattS in relation to which the Companies Act 2006 requires us lo report you if. in our opinion= - adequate accounting records have noi been kcpl or returns ad¢quate for our audit have not been received from brdnches not visited by us: or - the accounts are not in agreement with the accounting rrdS and returns; or - certain disclosures of trustees. remuneration specified by law are nol made; or - w¢ have not received all the inforniation and explanations we require for our audiL Responsibilities of Trustees As explained more fully in the Statement of TrUtt$ Responsibilitie& th¢ Tnee5 are responsible for the preparation of the accounts and for being satisfied thai they" give a trne and fair view, and for such int¢rnal control as the directors dctemiine is ne¢¢ssarv lo enable the preparation of aoUnts that are free from maleriai misstsiemenL whcther due to fraud or error. "41 CLINEq STEIX'AR- P•3Tr9
Kilbride Congregation of the Presbyteri*D Chyrcb in Ireland Report of the Independent Auditors to the members of Ktlbride Pre5byterign Church ye8r ended 31$¢ December 2024 {a charity regIered with thc Chariry. Commission ofNorthern Ireland) In preparing the aoUnts. the Trustees are reS)nSIble for assessing the charity's ability to continue as a going concern, disclosin&. as applicable. matters relad to going concern and using the going concern basis of a¢¢ounting unless the Trustees either intend to liquidatc the Company or to cease opcrdtion4 or have no realistic alternative but to do so. Auditor's re5PODsibilities for the audit of the fincl1 ststements Our objectives are obtsin re&sonable assurance about whether the accounts as a whole are free from mat¢riai misstaiemenl w'hether due lo fraud or error, and to issue an auditofs rewgrt that includes our opinion. Reasonable assurance is a high level of assurdncc. but is not a guarantee that an audil conduct in cOrdanCe with ISAS (UK) will always detect a material mi5Stat¢ment when il exists. Mi5Statements can arise from fraud or crror and are Considered material if. individually or in the aggregate. the), could r¢asonably be expected to int]uen¢¢ the economic decisions of users taken on the basi5 of these accounis. Irregularities. including frau(L are instances of non•compliance with laws and regulations. We design procedures in line with our responsibilities. outlined aknve, to delect Materi misstatetnents in respect of irregularities, in¢luding fraud. The extent to w'hich our procedures are capable of detecltng irregularitie5, including frau& is dethiled below. We obtained an understanding of the legal and regulatory framem.ork applicable to the company through enquiry of managemenL industy research and the applilon of cumulativc audit knowledge. We identified the following princip laws and regulations relevanl lo the company- Companies A¢1 2006 and the Financial Reporting Swidard applicable in the UK and Republic of Ireland IFRS 102). We developed an understanding of the key fraud risks to th¢ entity (including how fraud might occur), the contro15 in place to help mitigate those risks. and the accowiw balances and disclosures within the financial statements which m&N' be susceptible to management bias. Our understanding was obtaincd through review of the financial statements for significant accounting estimates analysis of journal entrie& walkthrough of the key controls cycles in place and ¢nquiry of management. Our pro¢edures to rwnd io those risks identified included bul were not limited to: Enquiry of manag¢menL those charged with governartce and the entity's solicitor5 around aclual and potential liligation and claims. Enquiry of tnanagement to id¢niify any instanccs of non•complianc¢ with laws and regulation5. Reviewing minutes of meetings of those charged with governance. Reviewing financial statement disc105ures and testing io supporting documentalion lo assess compliance with applicable laws and regulations. Auditing the risk of management override of controls including through testing journal entries and other adjusttnents for appropriateness, and evaluating the business rdiionale of significant transactions outside the norn course of business. -CCNER sTEART P•ao 10
Kilbride CoDgregtion of the Presbyterian Cburch in Irelnd Report of the Independtnt Auditor5 to the members of Kilbride Presbyterian Churcb year ended 31st December 2024 (a charity regislered m.iih the Charit%" Commission of Northern Ireland) A further description of our responsibilities for the audit of the accounts 15 Ii>cated on the Financial Reporting Council's website ai.. http:Ilwww.frc.org.uklauditorsresponsibilities. This description fornis part of our audito¢s reporL This report is made solely to the charitable company's member5, a Erf)dy. in accordance with Chapter 3 of Part 16 of the Companies Ath 2(K)6 and regulations made under that Act. Our audit work has been undertaken so that we might stsie io thc charitable company's members those matters w¢ are required to stale to them in an audiior5' report and for no other purpose. To the fullcst Lxtent pennitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members &$ a body. for our audil worL for this reporL or for the opinions we have fomied. 31st March 2025 Dated Falconer Stewart 248 Upper NtownardS Road Belfast BT4 3EU P*J&11
Kilbride Congrtgation of the Presbyttrin Church ID Ireland Statement of Congregtional Committee's responsibilities for the Finntial Ststements The purpose of this sthtement is to distinguish the Congregational Committee's responsibilities for the accounts from those of thc auditors as stried in thcir rcporL The Code p¢rniils the Congrcgational Committee to preparc accounts for each financial year which give a trne and fair vicw of the cOngreI0n.S financial activiti¢s during the year and of its financial position the end of the year. In prq)aring the financial statements the congregational mmine¢ should follow best practi¢¢ and.. select suitable accounting policies and apply them consistently" make judgements and estime$ that are reasonable and prudent: follow the recomm¢ndations of the accounting professiona] M'ith regard to the fom) and content of th¢ financial thtemenls or to disclose and explain any departures therefrom. and prepare financial statements on the going concern basi& unless it is inappropriate to assume the congregation will be able io coniinue meet its obligations. The congregational committee are responsible for kecping proper accouniing records of all the ¢ongregationa] transactions whi¢h disclose with re&sonable accuracy the financial p051tion of the congregation and which ¢nable them ensure that the financial slatements comply with the disclosure regulations. They are also responsible for safeguarding the congregational asset& and hence for taking reasonable steps for the prevention and detection of frau(L error and other irregularilies. Mr S Campbell Signed on bebalf of tbe Congregtion*l Committee. 3 1st March 2025 Dated P•ao 12
Kilbridt Cottgreg•tM)n of the Prtsbyteritt Chur¢h Ireland Ststement of Fin•n¢il A¢¢ivitie8 IiDeorpor#tlDg th¢ In¢ome Expenditurt A¢¢ount) for the veir tDdtd 31 Deeember 2024 Property & InTr¢strnents Unrtstricted Restrieled Re5tTiCted 2024 Totsl 2023 Tot1 Income from: Specified Sourres Collections and Wider Work Investtneni Incom¢ Other Income Sources Property Account Church Orwisations Total Income 158.465 158,465 26,010 4.711 28,924 22,925 35,372 276.407 131,447 24.463 26,010 2.588 22.039 22.925 35,372 108,934 2.123 6,885 24,899 44,812 25,873 167.473 ExptDditur¢ ott: PCI A5scssmenis Allowances Salaries Collections and Wider work of the chwch General Exyens¢s Property Account Church Organisations Tot•1 Espenditu 84,708 .563 49.922 84,708 1.563 64.922 36.469 30.422 10,185 31,371 259.640 71.455 15,(KK> 36.469 2,381 10.185 31.371 95,406 59,569 25.244 36.626 25,937 24.494 244.456 28.041 164.234 Net (Exptndifvre) I Income for the Yer 3.239 13J28 16.767 10.044 Transfers &5 Net IDeome before other r¢¢ognised gins or losy¢s 3.239 13.528 16.767 10.044 ReColsed (lossygains on investm¢nts Net movemen¢ Funds 3239 13J28 16.767 RO.044 Re¢onciliatiDn of Futtds Fund Balances Brought F(rwaTd (1.042) 73,509 515,248 587.715 577.671 Fund Bln¢es Carried Forwrd &5 2.197 87,037 515J48 604.482 587,715 All income deriv¢s from continuing aaivitiffj th¢r¢f(e no statement of reCOws gain5 or105ses is Ven loss¢s is giv¢n. Tht notes on pge% 15 to 17 form #n integrl pxrt of ¢bese finnrial sl*ttmtDtL sfEkE' R-. P495 13
Kilbrmle CollgregatiOD of tbe Prnbvt¢riiD Church in Ireland BaknThce Shttt s at JI Decembtr 2024 Notes 2024 2023 FiIed assets Tangibl¢ fixed assets Investments 457.505 57.744 515.249 457,505 57.744 515,249 Current Mets C&sh w bank & in hand 89.233 89,233 72.466 72.466 Net Current Assets 89,233 72.466 Totsl Assets L¢sJ Curr¢Th¢ Liabilities 604.482 587,715 Crediton: Amounts falling after (rt y Net A85ets 6(H,482 587,715 Funds Rtslricted Funds 602,285 588.757 UDrestrieted Fund$ 2.197 1,042 6(H,482 587,715 Th¢s¢ fancial statements were approved by th¢ members of the c(grega.0al ¢omnutt¢e 8nd are signed on their behalf by.. 31 si March 2025 Dt¢d Mr S Campbell Trn3t¢¢ The llotes on pages 15 to 17 forn in¢¢grnl of these finn¢iil staleJpenl& .ALiuN'ER 41 Ik%ART Pw14
Kilbridt Congregation orth¢ Presbvterian Cburch ID lttland Notes ID Ibe Finaneial Stt¢theDts for the vtar ended 31 December 2024 l. Accounting Polki¢s ) Basis of Pr¢p4r•tioD The fmanciai stat¢m¢nts have been prepared tn accordantt wtth A¢¢ounling and RetKJrting by Chariii¢s. Stat¢ment of Recommended Prathice applicabl¢ io charities preparing their acc4)unts accordance with the Financ1 R¢portin8 Standard applicable in the UK and R¢public of Ireland {FRS 102) {eff¢¢tiv¢ l January 20191 and the {Chariiies SORP IFRS 1021. the Financial RetnIg Standard applicable in the UK and Republic of Iland IFRS 1021. The fm8n¢ia] stWements have been prepared a receipts and pa)Thents basis. Kilbride PreSberiaA Church meets th¢ (kfinition of a public benefit entity uD(kr FRS 102. Assets and liabilities are initially r)gniSed at historical com or tr&)wtion value un]ess i)therwise stated in the relevant accounting p)lic)' notrs. b) Preparation of tbe ¢¢ouMts on a going conttrn bsts Kiibride Pffsbyt¢nan Church has prepared the accounts ( a going c1Cern b&sis. The bal¢¢ sheet is strong with continued support by the members. e) Income In¢ome is reco)]sed by the chwity on a receipts b&sis. dl DonAt¢d service5 •Dd facilities In accordantt the Chariiies SORP (FRS 102), the geTra1 volunteer time of the Charity's volunteers is not recognised fu1¢11Y in the Statement of Financial Activitics. ¢) Interes¢ rtteivable Interest on funds held on dwsii is in¢lud¢d when received. D Fud Accounting Unrestricted funds are avwlable fw use at the discretion of th¢ Congr¢gatsonal C(Knmittee in fiffth¢ron¢e of th¢ objectives of the chariry. DesIated fi]nds COM unreMri¢i¢d funds that have been set aside by the COnlonal Committee for particular purKKts¢s. Gen¢ral fund5 may be trferred io deS1wled fwids WIre the Congre1021 Commiltee wish io use these funds for a specific purpose. Such funds mav be transferr¢d back to general fun(Ls once the ¢rii¢ria for the deS110n have been met or a no longer applicable. Restricted fun(Ls are subjectrd ¢0 resthdions on their extthdiwre imp)sed by the dOr (Y thTOU8h the tem)s of th¢ #p1
KilbTide Congregation of the Pr¢5byterian Cbunh ID I11nd Ole5 to the Financial Sttemtttts for Ibe year ended 31 Drfember 2024 l. Aecountlng P•li¢ies (continued) g) ExptDditsr¢ Dd irr£¢overable VA T Expenditure is recolS¢d when paid. Expenditure is cl&8sified under the following actÈvity Imdtngs.. - Expenditur¢ on ¢har]"tsbl¢ activities includes the COSLS of central ¢hurth assessmenLS, minis and support stalT. core team and orlS8.0$ exrtnditure, church running costs and athniniStrIoQ donwions and other support services ts) fiffth¢r the Purp5 olthe chariry and their &sso¢iat¢d support Costs. . Other expenditure represents those falling into any other he&Jin& The church is not yes1¢re for VAT purposes. therefore irrecov¢rabl¢ VAT is chty the Statement of Financia] Activities. or capitsjised as part of th¢ c05t of the reled asw wher¢ appropriate. b) Alkxaliou ofsupport costs Support costs are those fijnctions that assist the work of the chan.ty bui do not directly under chariiable a¢tivitics. Support costs irÈclude back office ¢osts, fu1¢e, human resources, payToII and govcrnance costs which support the charity'5 activiiies. These costs have E<¢n all(Ked agatrLSi the expendiDJre on ¢hw]"thble activities. l) Tngible fixed Asstts and deprttlatwn Th¢ building are shoHn at cost less itnpaiTment to date. ImpairnKni of bwldings is considered on an annuai b&8iS. j) Csh at ba and httd Cash at bank cash in hand includcs cash and shon m hi8h]J liquid investments with a short maturity of thr rnonth5 or less from the datr of a¢qUisItK or owiing of the deslI or sllndar a¢wunt. k) TaitioD The church is a tegisiered d)an"ty and the charitable tax exemptiotts are therefore being claimed to the exieni that income andlor gains are applicable and appli¢d to charithle purposes only. These exetnplion5 Nill remain in place as long as Incl and exF¢ndthre is applied charitsbl¢ purposcs only. l) Critieal a¢eouDtiDg estimates and judgements In the appli¢atson of the Ctwity's accounting 11¢1¢$, th¢ TnteeS are required to make judgements. ¢stimatC5 8JJd assumptions about the catryujg amount of &ssets and liabdities th* ar¢ not rdI]Y apparent from other sour¢es. Th¢ eslimates and a5)C1ed assumptions are based on historical experi¢nc¢ and other factors are consikn¢d ¢0 bc r¢levanL Actual resulL8 may ditr¢r from these ¢5tsmates. -R ITEb%4RT Pw16
Kilbridt Congreptiott of the Presbvterian Cbunh ID I11d Notes to tbe Financial Stt¢ments for tbt yer tnd¢d 31 Decembtr 2024 2. TAI%GIBLE FIXED ASSETS Frt¢hokl Prop¢rlY Total COST Ai l jallu 2024 At 31 De¢ember 2024 823,(K)O 82J.IMMI 823,1 823.000 1MPAtRMETs TO DATE At l January 2024 Charge for th¢ )'¢ar At 31 D¢¢¢mber 2024 365.495 365,495 365.495 365,495 NET BOOK VALUE A¢ 31 Dttembtr 2024 457.505 457J05 At 31 D¢¢ember 2023 457,505 457.505 3. INVESTMEiYrs 2024 21123 Opening Mrket Vlue Additions 'sposals Realised gain/{loss) on inv¢slments Closing Market V*lut 57,744 57.744 57.744 57,744 Inveslments at cojt 28.238 28.238 AiLC".E4 CTE..I.IR- P•p17
Kilbride CoDgreytiOD of the Presb>t¢ri•D Cbwrrh in IrelDd D¢tsii¢d Stalemeul of Fin•neil Activities for tbe yer ended 31 Dttember 2024 INCOMING RESOIIRCES l Drestricted Gentrl Restrieted Property OrgnistiDn Other 2024 Tot•1 2023 Totsl Specified Sourees Freewill Offering Sunday LA)ose Collections Gift Aid 133.670 1.938 22.857 158.465 133.670 1.938 22.857 158.465 109,359 3.282 18.806 131.447 Collectlons 4nd Wider Work Orphans & Childrens Society. Orphons & Childrens Society Gift Aid World tkv¢loprnent World Development Gift Aid United Appeal United Appeal Gift Aid Mission Supw>rt Mission Supix)rt Gift Aid Short Terni Mission Choir- Latin Link Spark Flower Fund Collections & Wider Work.. R¢id Family Colleclions & Wider Work.. Nl Hospi¢¢ Other Income Gift aid Tear Fund Local hardship fund Moderatols Appeal 2.027 254 10.587 2.519 6.172 714 643 330 2,027 254 10,587 2,519 6,172 714 643 330 .912 10.909 2,449 3,766 788 774 208 58 136 2,570 58 136 2,570 2.035 140 733 50 700 26.010 26.010 24,464 Investment Ineome Investment Intere 2.123 2.123 2.588 2,588 4,711 4,711 3.006 3,006 Othtr Income Sourtes Sundrie5 PreSbtrIn H¢ralds & Word for Today Church WttkendlDan¢¢ REND Tickets GBIBB LAY)se Collections Bank Interest Parent & Toddler Bank Trdnsfer NIE- Grdni IT Equipment Bryson CA - Ukranian House sUprt Clothes Recycling Fleeces Christmas Card51Gifts ANBC Youthwork Grdnt Youth C7rdinal0r Grant 830 830 630 2.760 1,413 315 3.805 591 630 2240 520 289 289 179 .124 1.500 179 500 1,124 1.500 356 356 491 491 190 575 15,0 22,039 575 15.(K 28.924 2,025 16,250 24,899 6.885 Property AccoiiDt 22.925 22,925 44.812 Organii#tionJ 35.372 35.372 25,873 TOTAL INCOMING RESOURCES 167,473 22.925 61 J82 24.627 276.407 FALiONE S-&INA4T Pap 18
Kilbride Congr¢g•lion of the Presbvttrian Chur¢b in IrelTrd Detailed Ststtment of FinD¢i•l A¢¢ivi¢iu ¢ontinMed for the ye*r 31 Dttembtr 2024 RESOLfRCES EXPENDED Llnr¢stricied Restritttd GtTrernl Prnptrty Other 2024 Total 2023 Total PCI As4$stiient$ PCI Assessments PCI Pension Fund Nlon81 IurancE Stipend Ministels Car Allowance Minist¢I5 Duties Allowance Cost of Living I Commincations t)eparnt ER NIC on Ministenk Allowanc¢s Apprenticeship L¢vy 11.343 10.487 4.774 4),694 7,236 4,826 1.158 971 219 84,708 11.343 10,487 4.774 43.694 7.236 4.826 1,158 971 219 84,708 12,568 9,987 4,556 41.614 1,005 670 848 207 71,455 Allow¥tt¢es Minist&s Expensos Youth Cth)rdinator Expet Pastoral Assistani Expenses 1,563 ,563 233 56 842 1.563 1.563 Satsrits Church Officer Church Administrator PtOr Assistant Wages Administration HMRC 8,740 6,678 20.212 975 4.759 8.558 49,922 8.740 6,678 20,212 975 4,759 23,558 64,922 8,840 6,534 17.040 780 5,261 Youth Co-orilirtator 15,1XK) 15.(X)O 59,569 FALiOXJErt IT EIVARI 19
Kilbride Congregation of tbe Presbyterian Chreh in Irelnd Detailed Ststement of Finantil Activities continued for tbe year ended 31 December 2024 RESOURCES EXPENDED ctd... Unrestrirttd Gentrl Restricted Property Organisation 2024 TotAI 2023 Total Other ColleetiOll5 and Wider Work of the Church GBYFC World Development Orphans & Childrens sIety United Appeal Fund Chur¢h l Youth weekend Global Mission Parents & Toodlers Pr¢sbcrian Hernld UCBI Spark I Sundry GB I BB Loose Collections & Bequest Teacher5 Residence Short Temi Mission support Wider Work (Reid & Nl Hospice) Latin Link (choir) 2,281 2,281 13,226 13,226 2.202 7,528 1,124 400 962 453 4,541 650 2,806 296 36,469 12.694 2,202 7.528 1.124 4(K> 962 453 4,541 2,817 5.008 4,395 330 25,244 650 2.806 296 8,401 28,068 General Expenses Rates and Ground Rent Sundries Pulpit Supply Presyb)tery Fees Office Expenses Property insurance Cleaning & Maintenance Electricity Telephone Bank Fees Heating Oil Heralds and Word for Today Music Li¢en¢¢ NIE Grant: IT Equipment N.l. Water TV/Enlertainment Licence ANBC Grant Spend Youth Other Fees I Sundry Technology Church weekend & REND Tickets Christmas gifts Gifts TBF Thompson Grant spend Sundry Unpresented Chequc5 Defibrillator 2,456 2,456 162 711 1.552 1,841 5,551 452 8,159 1,087 451 2,077 387 895 ,554 142 220 455 120 954 2,576 162 711 .552 550 1.561 2,243 5,262 547 8,050 .007 450 2,657 1,557 814 5.551 452 8.159 1,087 451 2,077 387 895 1.554 142 220 209 1,570 455 120 954 768 4,395 1.113 59 408 568 497 598 36,626 986 210 1.196 28,041 2,381 30.422 Property Account 10,185 10,185 25.937 Halls RenovAtion A¢couDt Orginistions 31,371 31.371 24.494 Total Resources Expended 164.234 10.185 59,439 25,782 ,456 FALCONER STEWART