CHARITY REGISTRATION NUMBER: N1104990
Annalong Congregation Of The Presbyterian Church
In Ireland
Unaudited Financial Statements
31 December 2023
PURDY QUINN
Chartered accountants
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
BT34 4BH

Annalong Congregation Of The Presbyterian Church In Ireland
Financial Statements
Year ended 31 December 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
10
11

Annalong Congregation Of The Presbyterian Church In Ireland
Trustees, Annual Report
Year ended 31 December 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended
31 Decernber 2023.
Reference and administrative details
Registered charity name
Annalong Congregation Of The Presbyterian Church In Ireland
N1104990
Charity registration number
Principal offlee
30 Ballyveaghrnore Road
Ballymartin
Co Down
BT34 4UL
The trustees
Rev David Mccullagh
Keith Hanna
Brian G McKibbin
James A Martin
Alan E Hill
Trevor Mcconnell
Williarn Mcconnell
Robert J Burden
Harding R Acheson
James A Hanna
Jason Hill
Charles Martin
Samuel M¢Connell
Independent examiner
Purdy Quinn
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
BT34 4BH

Annalong Congregation Of The Presbyterian Church In Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2023
Structure? governanee and management
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's ooverning
document, The Code, the book of the Consti￿tiOn 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 within its bounds. It ensures pastoral care is in place in the congregation and seeks
to further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions
h&s delegated to its Congregational Committee the temporal affairs of the congregation including administering
all funds and property belonging to the congregation. Members of the KiTk Session are ex-officio members of the
Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are
entitled to propose, speak and exercise equal votes at meetTntss, except that the Moderator, the ministers in active
duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held at least five times in each year OT more frequent if appropriate.
To be chosen for the office of the eld¢rship in the congregation a person must be a voting member and a regular
attendant on its ordinances. The selection of those proposed to be called to the office can be either by the
congregation or by the Kirk Session. Members are elected if they obtain two-thirds of the votes cast.
Presbytery
Under the Presbyterian Church in Ireland forni of governance the corporate oversight of a congregation is the
responsibility of a Presbytery which superintends generally the spiritual and teTnporal affairs of the congregations
assigned to it by the General Assembly of the Presbyterian Church in Ireland. Annalong Presbyterian Church has
been assigned to the Newry Presbytery of the Presbyterian Church in Ireland. The Tnembership of the Presbytery
consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who
have retired from active duty and an elder appointed by the Kirk Session of each congregation.
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting
as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The
General Assembly is nonnally constituted during the first week in June for worship and to conduct its business.
At the end of business it is dissolved. The rnembership of the General Assembly consists mainly of the active
ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each
congregation.
Objectives and activities
Annalong Presbyterian Church is a contrregation of the Presbyterian Church in Ireland. The Presbyterian Church
in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures. and exist5 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 fijlfilling God's mission to our world.
Th¢ congregation's mission pU￿OSeS by the grace of God, to help people of all ages become fully devoted followers
of Jesus Christ. Our vision is, by the grace of God. to be an inclusive, welcoming Community of Christ's people of
all ages, which..
is increasingly characterised by love for Goa, and love and concern for others-
is committed to the historic Christian gospel as revealed in the Bible.
is relevant to people of this time and place.

Annalong Congregation Of The Presbyterian Church In Ireland
Trustees. Annual Report (eontinued)
Year ended 31 December 2023
Objectives and activities (eoniinued)
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 living faIth￿IlY toward
him and toward one another
An Intergenerational Community.. where adult5 intentionally take the lead to engage with, encourage and nurture
younger members to matUTity 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 bounds of our community.
As a congregation of the Presbitterian Church in Ireland, we believe that the Bible is the supreme authority over
all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisrns set out
what we understand the Bible teaches on key matters of Christian faith and practice.
The congregation meets for worship every Sunday and visttors are welcome to join. The Sacrament of the LoTds
Supper is observed on several occasions during the year and all those who have been baptised and who have tnade
a profession of faith in the LoTd Jesus Christ are admitted to the Lord's Supper. The congregation holds regular
bible study Tneetings and has a wide rang¢ of organisations including
Sunday Schools
- Tots & Toys
Bowling Club
Presbyterian Woman
Men's Fellowship
Girls Brigade
Boys Brigade
Tuesday fellowship
Youth Fellowship
Women's Bible Study
- Wann Welcome
Achievements and performance
Worship and prayer
The congregation meets for WOTship each Sunday at 11:30am (I I..00am during July and August) and 7:00pm.
During the week the Bible Study provides an opportunity foT members to meet together for fellowship, to study
the scriptures and for a time of prayer.
As well as our regular services during the year we acknowledged God's gift of new life at 3 Sacraments of Baptism,
we Conducted several rna￿lage services and gave thanks for faithfvl services and sought to comfort those who had
been bereaved during the year.
At 31 st December 2023 there were 223 communicant members and 316 families connected with the congregations.
The average weekly attendance at morning worship is 300 and 90 at evening worship.
Pastoral eare
Mernbers of the congregation who are unable to attend church due to sickness or age were vi51ted on a regular
basis by the minister and the elders.
Mission and outreach
At a local level the congregation seeks to be a withess to the community by providing clubs and organisations for

Annalong Congregation Of The Presbyterian Church In Ireland
Trustees, Annual Report (contlnued)
Year ended 31 December 2023
young and old to attend and by providing spiritual and emotional support to everyon¢ who seeks help.
At Easter we held a church picnic on the Monday afternoon, due to inclement weather this wa5 held in the main
hall with various activitie5 laid on to entertain and inform all members of the family. young and old. This was
enjoyed by all who attended.
Another of our yearly activities is Fit For Life which again ran on Tuesday nights during May. It consists of various
types of exercise or walks around the village followed by a short epilogue from a guest speaker. There was a varied
group of approximately 90 to l 00 women from teenagers to senior years who attend¢d each night some from our
own congregation or other churches and many with no Church connection.
During the summer months we ran ttyo events for the young people of the arei a holiday Bible club for those of
primary school age and "Reconnect an evening club for those of high school age, both were well attended. Also
during the summer months Sunday Night Lights met in various people's homes giving an opportunity for young
adults to gather together after the evening church service for food and fellowship.
On Sunday July 2nd we held another church picnic after the morning service, this was held at the manse and was
enjoyed by a number of the congregation.
Again this year we had a collection of gift boxes for the Samaritans Purse Shoe Box Appeal in November. These
were delivered to their collection centre for distribution by that organisation to needy children in various parts of
the world for Christmas.
A new venture for us this year was Warn] Welcome. this ran in our fellowship room in the main hall on a Monday
morning providing a wam] space with refreshment for those who wished to attend. This was started in response to
the need to provide a place where any member of the local community could come during the cost-of-living crisis.
It has been well used and has benefited many throughout the year.
The congregation supports the United Appeal for Mission which is a Central fund of the Presbyterian Church in
Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and
outreach on denorninational basis beyond what the congregation could do on its own. The United Appeal Fund
provides financial support for mission personnel at horne and overseas, assists congregations with the deployment
of locally based staff, enables church plantin
provides grant support for the upkeep of church premises, assist
with the running costs of Union Theological College, the Church's training college for ministy students. and
financially supports congregation ill the areas of worship, discipleship, global mission, outreach, leadership and
pastoral care.
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 wider 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
Presbyterian Church in Ireland held in Assembly Buildings. Belfast, in June but this was Cancelled due to Covid
regulations.
Property
During the year no major project was undertaken.
Organisations
Sunday is the busiest day of the week for the church with both Junior and Senior Sunday schools running in the
morrting before our main worship service.
Junior Sunday school caters for children of nursery and Primary School age and runs from September until June
The Senior Sunday School has four different classes divided into Year 8, Year 9, Year 10 and Years I l and 12
combined. Our evening service 15 held later in the day with Youth Fellowship held after th¢ servic¢ for young
people of High School age.

Annalong Congregation Of The Presbyterian Church In Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2023
Achievements and performanee (eonlihuedj
During the week various activities and organisation frorn SepteTnber to June catering for all age groups and
everyone from the local community is very welcorne. These include,.
Girls Brigade which rneets every Monday with Tinies and Explorers (preschool to P4), juniors (P5 P7), Seniors
(Yr8- Yrlo) and Brigadiers (Yrl l upwards).
Boys Brigade which meets every week on different nighrs with Anchor boys (P I to P4), Junior Section (P5 to P7)
and Company Section (age I I to 18).
The Bowling club which meets on a Tuesday night with a wide range of ages attending providing an infornial
evening of fellowship and fun with sorne competition along the way.
Our Tuesday fellowship which was held every first and third Tuesday of the month. This organises activities for
senior citizens providing an opportlmity to meet other people and go on trip5.
Similarly, The Contact Group called Toys and Tots was held on a Wednesday morning providing a CTOSS
community link between the church and the local community for motherslcarers and their toddlers.
Wednesday nicrht sees our midweek fellowship meet at night to study mor¢ of God's word and pray for the local
community and fisrther afield.
Once a month we run a meeting dedicated to men or women, Men'5 Night on a Wednesday with an age profil¢ of
around 30 to 80 plus. The women have PW {Presbyterian Women) on the second Thursday of the month with
guest speakers providing a wam] and inviting place where the aims of the church Can be nurtured and encouraged.
Each Monday morning between 10..30 and 12:30 we hold Wam Welcome in our Fellowship room in the main
hall. This provides a warni 5pa¢e for anyone from the local comTnunity to meet for refreshment and a listening ear.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on
committees and helping with organisations and other church activities.
Public Benefit Statement
The Presbyterian Church in Ireland meets the public benefit requirernent by providing benefit to its members and
the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancernent of
religion.
The direct benefits which flow from the purposes of the Church include the gaining of an understanding in
Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of
Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for
response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards
in the local community such ￿ through the care of those in need (including the sick. disabled and bereaved).
Generally the above benefits are deliver¢d locally by congregations and their members, or are facilitated through
presbyt¢rie5 or are organised and delivered centrally. Local delivery is facilitated by central resources in almost
all cases. Public access is made known through the use of noticeboards, printed material, press advertisem¢nt,
websites. and social media or in other ways.
The benefits are demonstrated through reoular evaluat?on of the services and infornlal and ad-hoc feedback from
members, their families, and members of the public.

Annalong Congregation Of The Presbyterian Church In Ireland
Trustees. Annual Report (contlnued)
Year ended 31 December 2023
The purpose does not lead to harn). The only private benefit flowing from our pU￿oSe is related to Ministers,
Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of th¢ir holding
office or ernployment. However, this is incidental and necessary in order to ￿rther our charitable purpose. There
are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that
the Presby¢erian Church in Ireland is in direct and indirect contact with. the community in which pastoral services
are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which
benefit from our engagement with and support for both Christian and other secular organisations, charities and
individual members of the public.
The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory guidance.
Financial review
The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There
were 240 (2022 - 238) contributors during the year.
Total Income of the congregation during the year was £245,199 (2022 - £214,144).
The expenditure for the year was £254,709 (2022 - £207,925).
The reserves of the Charity at 31 December 2023 totalled £1,017,824(2022- £1,025,969).
Responsibilities in respeet of the financial statements
The Trustees are responsible for PTeparing the Annual Report and the financ?al statements in accordance with
applicable law and United Kingdom Generally Accepted Accounting Practice.
The Trustees are requtred to prepare financial statements for each financial year which give a true and fair view
of the state of affairs of the congregations and the financial activities for that year. In preparing the financial
statements the Trustees are required to-.
select 5Ultable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Funds
will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
funds transactions and disclose with reasonable accuracy at anv time the financial position of the congregations
and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008
and the Statement of Recommended Practice "Accounting and Reporting by Charities (l January 2015)"
They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for
the prevention and detection of fraud a7]d other irregularities.
Going Concern
The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of
the opinion that the congregation has sufficient resources at the date of approval of these financial statements to
meet commitrnents which will arise in the year from the date of signing this report and subject to the continuing
support from members to fund on an ongoing basis the congregation's current activities and oth¢r financial
commitments.
Reserve5 policy
The Trustees have considered the level of uz]restricted reserves that it is appropriate to hold taking account of
current and on8oin8 commitm¢nts. It is th¢ policy of the Trusiees to hold at least 3 month's nom]al exp¢nditurc.
At the year-end unrestricted reserves were £62,289 (2022 - £66,518) which represents a slTghtly higher level of

Annalong Congregation Of The Presbyterian Church In Ireland
Trustees, Annual Report (continued)
Year ended 31 December 2023
reserves. The Trustees however, consider it prudent to hold reserves at this level as the funding of its pr¢sent
activities is dependent of the ongoing financial support of members.
The trustees, annual report was approved on 16 April 2024 and signed on behalf of the board of trustees by:
Rev David Mccullagh
Trustee
Keith Hanna
Trustee
LUJL. Ll:a:,, dl
William Mcconnell
Trustee

Annalong Congregation Of The Presbyterian Church In Ireland
Independent Examiner's Report to the Trustees of Annalong Congregatlon Of The Presbyterian
Church In Ireland
Year ended 31 December 2023
I report to rhe trustees on my examination of the financial statements of Annalong Congregation Of The Presbyterian Church
In Ireland ('the charity.) for the year cnded 31 December 2023 which are set out on pages 9 to 23.
This report is made solely to the Ch￿Ity'S Trustees, as a body, in accordance with section 65{3)(al of the Charitie5 Act Northern
Ireland 2008 and regulations tnade under s¢¢lion 66 of that A¢1. My work has been undertaken so that I might stale to Ihc
charity's Trustees those matt¢rs l am required to slate to them in an independent examinels report and for no other purpose. To
the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the charity's
Tn]stees as a body. for my work or for this report.
Responsibilities and basi5 of report
As the trustees of the eharity you are responsible for the preparation of the financial statements in accordance with th¢
requirements of the Charities Aci (Northern Ireland) 2008 (the .2008 Act,). You are satisfied that your charity is not required
by charity law io be audited and have chosen instead to have an independent exaTnination.
It is tny responsibility to-.
examine the financial statements under section 65 of the Charities Act.
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under seetion 65(91(bl of the A¢t; and
state whether parti¢ular tnatters have come to my attention.
Basis of independent examiner's report
I have examined your charity financial statements as required under section 65 of the Charities Act and my examination w
carried our in accordance with the gencral Directions given by ihe Charity Commission for Northern Ireland under section
6i{91{bl of the Charities Act.
My examination included a review of the aceounling records kept by the charity and a comparison of the ac¢ounts presented
with those records. Iz also included consideration of any unusual items or disclosures in the financial statements. and seeking
explanations from you as charity Trustees eon¢eming any such matters.
Independent examiner's statement
I have eompleted my examination. I confirni that no matters have com¢ to my attention in connection with my examination
giving me cause to believe that in any material resp¢¢i-
accounting records were not k¢pt as required by with section 63 of the 2008 Act. or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of the 2008 Act. or
the financial statements do not comply with the applicable requirements concerning the forni and conteni of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the
accounts give a 'lrue and faiV view which is not a marter considered as part of an independent examination.
l ¢onfirm that ihere are no other matters to which your attention should be drawn lo enable a proper understanding of the
accounts to b¢ reached.
Purdy Quinn
Chartered Accounlanis
42 Gr¢¢ncastle Street
Kilkeel
BT34 4BH
Una Cunningham FCA
Chartered Aceountants Ir¢land
16th April 2024
Date

Annalong Congregation Of The Presbyterian Church In Ireland
Statement of Financial Activities
Year ended 31 December 2023
2023
Restricted Endowment
funds
funds
2022
Unrestricted
funds
Total funds
Note
Total funds
ncome and endowments
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other income
141,806
67.415
28,698
209,221
28,698
1,075
451
5,754
189,627
22,236
1,191
459
631
1,075
212
5,754
239
Total income
148,847
245,199
214,144
Expenditure
Expenditure on charitable
activities
9,10
157,218
97,491
254,709
207.926
Tot21 expenditure
157,218
97,491
254,709
207,926
N¢t gainsl(losses) on
investments
12
(1,365)
(1,365)
1,350
Net (expenditure)lincome
(8.371)
(1.139)
1,365
(8,145)
4,868
Transfers between funds
4,142
(4,142)
Net movement in funds
(4,229)
(5,281)
1.365
(8.145)
4,868
Reconciliation of funds
Total funds brought fonvard
Total funds carried forward
66,518
944,370
15,081
1,025.969
1,021,101
62,289
939,089
16,446
1,017.824
1.025,969
The statement of fmancial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuincr activities.
The notes on pages 11 to 23 form part of these financial statements.

Annalong Congregation Of The Presbyterian Church In Ireland
Statement of Financial Position
31 December 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
Investments
17
18
886,728
16,446
889,635
15,081
903,174
904,716
Current assets
Debtors
Cash at bank and in hand
19
33,241
84,201
27,640
96,060
117,442
123,700
Creditors: amounts falling due within one year
Net current assets
20
2.792
2,447
114,650
121,253
Total assets less current liabilities
Net assets
1,017.824
1,025.969
1.017,824
1.025,969
Funds of the eharity
Endowment fitnds
Restricted funds
Unrestricted funds
16,446
939,089
62,289
15,081
944.370
66,518
Total charity funds
22
1,017,824
1,025,969
These financial statements were approved by the board of trustees and authorised for issue on 16 April 2024. and
are signed on behalf of the board by:
Rev David Mccullagh
Trustee
Trevor Mcconnell
Trustee
The notes on pages 11 to 23 form part of these financial statements.
10

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements
Year ended 31 December 2023
General information
The charity is a public benefit entity and a registered charity in Northern Ireland and is unincorporated. The
address of the principal office 15 30 Ballyveaghmore Road, Ballyrnartin, Co Down, BT34 4UL.
ststement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting
Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)) and the Charities Act
(Northern Ireland) 2008.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as rnodified by the revaluation of
certain financial assets and liabilities and investment properties measured at fair value through tncome or
expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity.
Annalong Congregation of The Presbyterian Church in Ireland constitutes a public benefit entity as defined
by FRS 102.
Going concern
After tnaking appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate
resources to continue in operational existence for the foreseeable future. For this rea50n. they continue to
adopt the going concern basis in preparing the financial statement5. To ensure this, the charity has a reserves
policy to develop and tnaintain unrestricted reserves equivalent to 12 months incoming resources without
prejudicing the ongoing activities of the organisation.
Judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies. the trustee5 are required to make judgements. estimates
and assumptions about the canying amount of a55ets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are received on an ongoing basis. Revisions to accounting
estimat¢s are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where their vision affects both cu￿ent and future
periods.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to ￿rther any of the charity's
purposes.
Designated funds are unrestricted funds earniarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the temis
of an appeal and fall into one of two sub-¢lasse5'. restricted income funds or ¢ndowment ￿nds.
Where the Trustees make a transf¢r of funds from s¢n¢ral funds to a re5trictcd fund, the chariry reserves the
right to transfer the unrestricted element of that fund into general reserves at any time in the future.
11

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financlal Statements (contlnuedj
Year ended 31 December 2023
Incoming resourees
All income is recognised once the charity has entitlement to the income, it is PTobable that the income will
be received, and the amount of income receivable can be measured reliably.
For legacie5, entitlement is taken as the earlier of the date on which either- the charity is aware that probate
has been granted, the estate h&s been finalised and notification has been made by the executorfs) to the Trust
that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in
whole or in part, is only considered probable when the amount can be measured reliably, and the charity has
been notified of the executor's intention to make a distribution. Where legacies have been notified to the
charity, or the charity is aware of the granting of probate, and the criteria for income recoonition have not
been met, then the legacy is treated as a contingent asset and disclosed if material.
Income tax recoveTable in relation to donations received under Gift Aid or deeds of covenant is recognised
at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is
receivable.
Resources expended
Expenditure is recognised on an accTuals basis a5 a liability is incurred. Expenditure includes any V A T which
cannot be fully recovered, and is classified under headings of the statement of fmancial activities to which it
relates:
expenditUTe on raising ￿ndS includes the costs of all ￿ndraising a¢tivities, events, non-charitable
trading activities, and the sale of donated goods.
expenditu￿ on charttable activities includes all costs incurred by a charity in undertaking activities
that further its charitable aims for the benefit of its beneficiaries, including those support costs and
costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part
of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable
to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities
they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated
irnpairni¢nt losses. All assets costing more than £1,000 are capitalised.
Cost includ¢s the original purchase Price, costs directly attributable to bringing the asset to its working
condition for Tts intended use, dismantling and restoration costs.
The Charity have utilised FRS 102 transitional rules for property and have included all propety in use by
the charity at the date of transition to FRS 102 at deemed cost, being the fair value of the properties at that
time.
12

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (¢ontlnued)
Year ended 31 December 2023
Accounting policies (conlinued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the
useful economic life of that asset as follows..
Fixtures and fittings
l O % straight line
Church Propety - Given the nature of the properties and the high level of on-going maintenance to which
they are subject, no depreciation is applied to Church Property. Th¢ residual value of Church Property is
considered to be at least equal to the cost (deemed cost) of the propety.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently me&5ured at fair value. If fair
value cannot be reliably measured, assets are measured at cost less impaimient.
Financial instruments
The ¢haTity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amortised cost using the effective interest Method.
Defined contribution plans
The charTty operates a defined contribution pension scheme and the pension charge represents the amounts
payable by the charity to the fund in respect of the year.
Donations and legaeies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Free Will Offering
Gift Aid
Loose collections
Other donations
United Appeal Collection
General missions
Gift Day Colle¢rion
Mission boxes
Property
& building fund
Presbyterian Childrens Society
RNLI
Harvest Collection
Shoe Box Appeal
Moderators App¢al
Earl Haig
Other donations
111,932
18,105
7,286
338
111.931
25,971
7,286
543
11,242
29,466
4,145
7,865
205
11,242
29,466
4.145
1,534
3,015
1,370
422
5,890
3,015
1,370
422
5,890
940
5,466
940
5,466
141,806
67,415
209,221
13

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Donations and legacies (conlinued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Free Will Off¢ring
GiftAid
Loose collections
Other donation5
United Appeal Collection
General missions
Gift Day Collection
Mission boxes
Property & building fund
Presbyterian Childrens Society
RNLI
Harvest Collection
Shoe Box Appeal
Moderdtors Appeal
Earl Haig
Other donations
104,803
13,956
1,966
104,803
21,009
1,966
200
10.190
7,053
200
10,190
27,097
40
3,141
3,141
1,103
3,898
3.898
1.373
560
6,175
40
4,062
358
2,914
560
6,175
40
4,062
358
3,014
100
124,006
65,023
189,029
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Presbyterian Women
Boys Brigade
Girls Brigade
Youth Club
Youth Fellowship
Contact Group
Fit for Life
Bowling
4,853
5.852
12,819
4,853
5,852
12,819
1,778
2.025
391
980
1,778
2,025
391
980
28,698
28,698
14

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Charitable activities (eonlinued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Presbyterian Wornen
Boys Brigade
Girls Brigade
Youth Club
Youth Fellowship
Contact Group
Fit for Life
Bowling
1,678
4,329
13,185
125
1,678
13,185
125
837
1.484
298
300
837
,484
298
300
837
21,399
22,236
Other trading activities
Unrestricted Total Funds
Funds
2023
Unrestricted Total Funds
Funds
2022
Hire of hall
1,075
1,075
1,191
1.191
Investment income
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Bank interest receivable
Other investment income- dividends
220
19
220
231
212
212
239
451
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
Bank interest receivable
Other investment income- dividends
219
20
219
240
220
220
239
459
Other income
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Other income
Energy Cost of living payment
Refund of overpayment
Harvest meal
1,204
1,800
150
2,600
1,204
1,800
150
2,600
5,754
5,754
15

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Other ineome (contiftued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Other income
Energy Cost of living payment
Refund of overpayment
Harvest meal
56
425
481
150
150
206
425
631
Expenditure on charitable aetivities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Advancing Christianity
Support costs
92,298
64.920
86,685
10,806
178,983
75,726
157,218
97,491
254,709
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Advancing Christianity
Support costs
88,617
47,968
67,475
3,866
156.090
51,836
136,585
71,341
207,926
10. Expenditure on charitable aetivities by activity type
Activities
undertaken
directly Support rosts
Total funds
2023
Total fund
2022
Advancing Christianity
Governance costs
178.983
72,912
2,814
251,895
2,814
205,349
2,577
178,983
75,726
254,709
207.926
11. Analysis of support costs
Analysis of
5UPPOrt costs
Advancing
Christianity
Total 2023
Total 2022
Staff costs
Premises
GeTteral office
Finance costs
Governance costs
Depreciation
Other congregational costs
20,139
35,i62
8,419
238
2,814
5.177
3,577
20,139
35.362
8,419
238
2,814
5,177
3,577
10,746
22,793
6,960
213
2,576
5,231
3,316
75,726
75,726
51,835
16

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (contlnued)
Year ended 31 December 2023
12. Net gainsl(losses) on investments
Endowment Total Funds
Funds
2023
Endowrnent
Funds
Total Funds
2022
Gains/(losse5) on other investment assets
1,365
1,365
(I,i50)
(1,350)
13. Net (expenditure)lincome
Net (expendi￿re)11ncorne is stated after charging/(crediting)'.
2023
2022
Depr¢ciation of tangible fixed assets
5,177
5,231
14. Independent examination fees
2023
2022
Fees payable to the independent examiner for:
Independent examination of the financial statements
Other assurance services
6[4
2,004
574
1,872
2,618
2,446
15. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follow5:
2023
2022
Wages and salaries
Social security Costs
Employer contributions to pension plans
64,777
5,084
9,297
54,119
4,978
8,854
79.158
67,951
The average head count of employees during the year was 4 (2022: 4). The av¢rage number of fvll-time
equivalent employees during the year is analysed as follows..
2023
2022
No.
MinisteT
Maintenance
Other
No employee received employee benefits of more than £60,000 during the year (2022.. Nil).
17

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Ststements {continued)
Year ended 31 December 2023
16. Trustee remuneration and expenses
The Minister of the congregation, Rev David Mccullagh, is a trustee of the charity. The Minister received
remuneration of £38,738 (2022 £36,89)), allowances of £6,701 (2022 - £6,)82) and mileage expenses of
£889 (2022 - £832)in his capacity as the Minister of the congregation. Pension contribution of £9,297 (2022
£8,659} were also paid to the Presbyterian Church in Ireland Pension Scheme (2009) in respect of Rev
Mccullagh.
Trustee, Trevor Mcconnell received £1,632 (2022 £1,632) in connection with graveyard maintenance
duties.
No other trustees received any remuneration and no other trustees claimed any expenses during the year in
connection with their duties.
17. Tangible fixed assets
Church Fixtsjres and
Property
fittings
Total
Cost
At l January 2023
Additions
859.777
52,311
2,270
912,088
2,270
Al 31 December 2023
859,777
54,581
914,358
Depreciation
At l January 2023
Charge for the year
At 31 December 2023
22.453
5,177
5,177
27,630
27.630
Carrying amount
At 31 December 2023
859,777
26.951
886,728
At 31 December 2022
859.777
29,858
889,635
Church Propety includes all properties owned and occupied by the Charity in Advancement of Christianity
and includes the Annalong Presbyterian Church building, Graveyard, Halls and the Manse.
The Church Building, Grdveyard, the youth hall & other halls were recognised in the financial statements
using a valuation as the deemed cost. on transition to SORP 2015 (FRS 102). The valuation was perfonned
by an independent external valuer. as at 31 st December 2015 on the basis of Fair Value. Fair Value is the
amount for which an asset could be exchanged between knowledgeable, willing parties on an ann's length
basis in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in
the UK and Republic of Ireland, (FRS 102) and the Charities SOIiP 2015 (SORP 2015). The fair value of
the Church Building was ¢on5idered to be £Nil, therefore it is not represented in th¢ value stated above.
Church property also includes residential propety at Glassdrumman Road, Annalong (the Manse). This
property was valued by the Trustees. The Trustees considered the fair value of the propety on transition
not to be rnaterially different from its Ratable Value of £330,000, hence this value w&s recorded as the
deemed cost of the property on transltion to SORP 2015 (FRS 102.
Thi5 property at Glassdrumrnan Road, Annalong was extended and refurbished during 2018. The cost of the
refurbishment totalled £139,777 and is included above.
Church property is maintained to a high standard. The residual value of Church Propety 15 not considered
materially different from the COSLldeemed cost of the propety. therefore, no depreciation has been charged.
18

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
17. Tangible fixed assets (conlinuéd)
Due to the age and nature of Church property, it was not possible to reliably state the historic cost of Church
propety.
Fixtures & fittings are recorded a depreciated historical cost.
18. Investments
Other
investment$
Cost or valuation
At l January 2023
Additions
Fair value movements
15,081
1,365
At 31 Deeember 2023
16.446
All investments shown above are held at valuation.
Other investments are recorded at their fair value at the balance sheet date.
The fair value of the general investment fund is detennined by reference to the quoted price for identical
assets in an active market at the balance sheet date.
19. Debtors
2023
2022
Trade debtors
Prepayments and accrued income
26,216
7,025
21,084
6,556
33.241
27,640
20. Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
Social security and other taxe5
2,619
173
2,447
2,792
2,447
19

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
21. Pensions and other post-retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to def￿¢d contribution plaT]s was
£9,297 (2022.. £8,854).
The Minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme (2009).
This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity- The
congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's pension
contributions for the Scheme and based on the stipend paid to the Minister and Associate Minister.
The Presbyterian Church in Ireland Pension Scheme (2009) is a funded Scheme of the defll)ed benefit type,
providing defined benefits based on career average revalued salary. The Scheme has assets held in a
separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme
Trnstees have agreed a ￿ndIng plan to ensure the Scheme is sufficiently funded to meet current and futUTe
oblioations. A fornial schedule of contributions was drawn up on 25 November 2015 whereby the
Presbyterian Church agreed to pay (from 31 December 2015) contributions of 240/0 of pensionable salaries
to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and
funding the scheme deficit.
20

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (contlnued)
Year ended 31 December 2023
22. Analysis of charitable funds
Unrestricted funds
At
l Jan 2023
Gains and
At
losses 31 Dec 2023
Income Expenditure
Transfers
General funds
66,518
148,847
(157,218)
4,142
62,289
At
l Jan 2022
Gains and
At
losses 31 Dec 2022
Income Expenditur¢
Transfers
General funds
74,675
126,460
( l J6,585)
1,968
66,518
Restricted funds
At
l Jan 2023
Gains and
At
losses 31 Dec 2023
Income Expenditure
Transfers
Church Buildings Fund
United Appeal Fund
Romania Project Fund
General Missions Fund
Presbyterian Childrens
Society Fund
Shoe Box Appeal
Property Fund
Tear Fund
RNLI Fund
Earl Haig
Moderator's Appeal
Periodicals Fund
Graveyard Fund
Lord Enniskillen
Student Bursary
EMU Concert
Presbyterian Women
Boys brigade
Girls Brigade
Youth Club
Youth Fellowship
Contact Group
Fit for Life
The NET
Sunday School
Bowling Club
Badminton Club
859,777
1,630
1.227
4.395
13,325
(12,872)
{1,232)
(3J,566)
859,777
2,083
33,664
{171)
4,322
(1,733)
55,617
10,355
2,372
421
940
(5,694)
(2,372)
{421)
(940)
(2.270)
58,008
356
1,729
1,301
250
1.543
(1,312)
(1,879)
(1,543)
345
loo
2,645
4.494
6,262
730
648
576
593
1,096
789
867
939
6,390
6.061
12,819
(5.899)
(7,542)
(13,397)
(888)
(1.081)
(2,000)
(341)
(1,032)
(15)
(79i)
(9i9)
(97,491)
(100)
3,036
3,013
4,184
(1,500)
158
1.778
2.025
391
1,345
601
643
(64)
775
857
983
(200)
944,370
96,352
(4,142)
939,089
21

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Ststements (Contlnued)
Year ended 31 December 2023
22. Analysis of charitsble funds (con¢inued)
At
l Jan 2022
Gains and
At
losses 31 Dec 2022
Incorne Expenditure
Transfers
Church Buildings Fund
United Appeal Fund
Romania Project Fund
General Missions Fund
Presbyterian Childrens
Society Fund
Shoe Box Appeal
Property Fund
Tear Fund
KNLI Fund
Earl Haig
Moderator's Appeal
Periodicals Fund
Graveyard Fund
Lord Enniskillen
Student Bursary
EMU Concert
Presbyterian Women
Boys brigade
Girls Brigade
Youth Club
Youth Fellowship
Contact Group
Fit for Life
The NET
Sunday School
Bowling Club
Badminton Club
859,777
1,509
1,227
5,084
859,777
1,630
1.227
11,819
(11.698)
30,834
(31,223)
(300)
1,857
40
11.509
475
560
358
4,062
1,391
40
1,008
598
425
2,782
4,5i I
13,185
126
(1,857}
(40)
{910)
(475)
(592)
45,018
55,617
32
(4,062)
(1,231)
(1,706)
(1,008)
(598)
(425)
(2,640)
(3,204)
(7,344)
(6)
(10)
(1.557)
(24)
(19)
196
3,395
i56
1,729
2.603
3,167
1,821
610
658
649
319
1,114
899
798
(ioo)
2,645
4,494
6,262
7iO
648
576
593
1,096
789
867
939
(1,400)
1,484
298
300
(31)
(212)
(71,)41)
(200)
929.995
87,684
(1.968)
944,370
22

Annalong Congregation Of The Presbyterian Church In Ireland
Notes to the Financial Statements (contlnued)
Year ended 31 December 2023
22. Analysis of eharitable funds (ei>ntinued)
Endowment funds
At
l Jan 2023
Gains and
At
10ss¢s 31 Dec 2023
Income Expenditure
Transfers
PCI Investments
15,081
1,365
16,446
At
l Jan 2022
Gains and
At
losses 31 Dec 2022
Income Expenditure
Transfers
PCI Investments
16,431
(1,350)
15,081
23. Analysis of net assets between funds
Unrestricted
Funds
Restricted Endowment Total Funds
Funds
Funds
2023
Tangible fixed assets
Investments
Current assets
Creditors less than l year
Net assets
26,951
859,777
886,728
16,446
117,442
(2,792)
1,017,824
16.446
38,130
(2,792)
79.312
62,289
939.089
16,446
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total Funds
2022
Tangible fixed assets
Investments
Current assets
Creditor5 less than l year
Net assets
29,858
859,777
889,635
15,081
123.700
{2,447)
15,081
39,107
(2,447)
84,593
66,518
944,370
15,081
1,025,969
24. Related parties
The Minister, Rev David Mccullagh (a Trustees of the Charity) represented the key management of the
charity. Total remuneration and exp¢nses paid to Rev Mccullagh are detailed in Note 16.
Rev Mccullagh has also occupied residential church property at Glassdrunnan Road, Annalong (The Manse)
in his role of Minist¢r of the congregation. Rev Mccullagh wa5 not charged rent for use of this property.
During the year the charity paid £1,632 (2022 - £1,632) to trustee. Trevor Mcconnell. This represented a
commercial transaction in relation to services provided by Mr Mcconnell with regard to ground
maintenance.
23