CHARITY REGISTRATION NUMBER: NIC105045
Bangor West Congregation of the Presbyterian Church in
Ireland
Financial Statements
31 December 2023

Bangor West Congregation of the Presbyterian Church in Ireland
Financial Statements
Year ended 31 December 2023
Page
Trustees, annual report
Independent auditorfs report to the members
Statement of financial activities
12
statement of financial position
13
ststement of cash flows
14
Notes to the financial statements
15

Bangor West Congregation of the Presbyterian Church in Ireland
Trustees. Annual Report
Year ended 31 December 2023
The trustees present their report and the financial statements of the charity for the year ended
31 December 2023.

Bangor West Congregation of the Presbyterian Church in Ireland
Trustees. Annual Report (continued}
Year ended 31 December 2023
Reference and admlnistrative details
Reglstered charity name
Bangor West Congregation of the Presbyterian Church in Ireland
Charfty reglstratlon numbar
NIC105045
Prlnclpal offlce
91 Crawfordsbum Road
Bangor
BT19 1BG
The trustees
Mrs C Bell
Dr. M Bennett
Mr D Boland
Mr L Conway
Mr J Eves
Mr H Fulton
Mrs J Fulton
Mr l Gilkeson
Mr B Knox
Mr l McAleer
Mr R McAvoy
Mrs G McAvoy
Rev Dr C Mcmullen
Mr B Moorhead
Miss H Neill
Mr D Polley
Mr B Richardson
Mr l Robinson
Mr R Robinson
Mr R ScL)tt
Mr P Shields
Mrs H Thompson
Mr A Ward
Mr T Warwick
Mr D Wilson
Mr G Carleton
Mrs K Crockford
Mr G Hall
Mr M Harding
Mrs R Morrison
Mrs C Ritchie
Mrs B Crawford
Mr T Cravrford
Mrs S Ferguson
Mr T Hinds
Mrs l Moore
Mrs E Neilly
Rev Dr C Dickson
(Retlred 13 February 2023)
(Retlred 13 February 2023)
(Retired 13 March 2023)
Auditor
Muir & Addy
Chartered accountants & statutory auditor
427 Holywood Road
Belfast
BT4 2LT

Bangor West Congregation of the Presbyterian Church in Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2023
Bankers
Danske Bank
Donegall Square West
Belfast
BT1
Structure, governance and management
West Presbyterian Church is part of the Presbyterian Church in Ireland (PCI) and as such is governed
by its constitution. Full detsils of its constitution are contained in The Code,. The book of the Constitution
and Govemment of the Presbyterian Church in Ireland, published by the Authority of the General
Assembly. The Code can be viewed on-line on the PCI website.
Withln th8 local Church th8 ruling body is the Klrk S8ssion, which is made up of elected elders who work
together with the Minister in 'the oversight and government of the congregation, for the up-building of
God's people in spiritual fruitfulness and holy concord, and for the extension of Christ's kingdom among
all people,. The Kirk Session meets approximately 10 times peryear, and is attended by elders and stsff
members are invited to join the deliberations.
West Church Is a single church with two sites: the m8in site is on the Rathmore Road in Bangor 2nd the
other on Drumhlrk Drive, Kilcooley. There is one Kirk Session and one Congregational Committee with
both sites having elected represenlalion on each body.
The Elders of the Church are also the Charity Trustees of the Church. This change came into place Wlth
the formal registration of the church as an individual charity with the Charity Commission of Northern
Ireland. The registration number for the church is NIC105045. The Kirk Session oversees the work of
seven Aclion Teams, each of which leads and develops the main mission of the church. The Teams
are..
Discipleship
Kilcooley
Mission
Outreach
Pastoral Care
Youth and Chlldren
Worship and prayer
The membership is made up both of elders and other members of the West-Kilcooley congregation.
Each Team is co-convened by a member of Staff and an elder. The Staff Team meets on a weekly basis
and ensures the co-ordination of the work and coherence around the aims of the church. This
arrangement enables a more effective use of the time at Session meetings; a more wide-angled view of
the whole of church life for Session members. and a more distributed leadership team that gamers

Bangor West Congregation of the Presbyterian Church in Ireland
Trustees. Annual Report (￿ntinUed)
Year ended 31 December 2023
fresh expertise and helps develop new leadership talent. During 2023. the Action Teams each prepared
a development plan which set out their respective priorities for the year. They have also been asked to
submit a budget. The plans were approved in principle by the Kirk Session subject to a review by the
Staff Team to ensur8 coherence and scope. Action team Convenors report to Session on key matters
for decision and on key developments.
Among the other duties that have been delegated to Committee by Kirk Session are:
the administration of all funds belonging to the congregation.
the administration of all the propety of the congregation, its maintenance and insurance-,
' the oversight of the use of any part of th8 church premises.
the implementation of health and safety regulations;
hospitality and catering;
' the appointment, support and training of staff and volunteers; and
communlcation wlth Ihe members and the wider community through digital and written medla.
The current committee is made up of ￿e1ve members who were elected in 2022. The following su
groups have been formed, each with approval to Co-opt a number of other memb8rs of the congregation:
' Property
' Human Resources
' Finance
Communications
Catering & Hospitality
Each of these groups Is using the significant expertise of their members to make a posltlve contributlon
to the work of the church across both sites.
Objectlves and activltlos
THE PRESBYfERIAN CHURCH IN IRELAND, as a Reformed Church within the wlder body of Christ
is grounded in the Scriptures, exists to love and honour God through faith in His Son and by the power
of His Spirit, and to enable her m8mbers to play their part in fulfilling God's mission to our world.
The Activities of the Church include",
West Church holds five services of worship each Sunday and a range of other activities mid-week. All
are open to anyone of appropriate age andlor gender whether or not they are members of our
congregation. Our fund8mental purpose is To Serve Christ and to Serve Others.,
West Church, like any Christian Church places a strong emphasis on prayer - prayer for our own
members, our local community, oursoci81, civic and political leaders and the worldwide Christian Church
and its associated charitsble organisations.

Bangor West Congregation of the Presbyterian Church in Ireland
Trustees. Annual Report {conlinued)
Year ended 31 December 2023
Achi8vements and performance
Overview
During the course of the year (in which Rathmore Road celebrated its 60th anniversary) we have
continued to see our numbers grow back after the Covid years. The three morning services on the
Rathmore Site average a total attendance of between 550 and 600 adults" Young West (for 11-18 year
olds) attracts around 45 young people, while West Kids (for 3-11 year olds) attracts around 85. About
15 pre-school children are catered for in the Creche. Attendance at the Sunday evening service on the
Rathmore Road averages around 50 while the Sunday morning service in Kilcooley has an average
attendance of between 40 and 50 adults. In October, Kilcooley Kids, began, running concurrently with
the main church service; about 7 children come along each week.
The Pastoral Care Action team has worked over the course of the year lo review how we best care for
our members, particularly those who are house-bound or in less good health. Following a series of
training sessions, a team of between 12 and 14 members has undertaken additional training with a view
to drawing up a programme of pastoral visits for those who are hous8-bound or in residential or nursing
care. A disability audit was completed across both sites.
During the course of the year, a number of events were held both by way of outreach or discipleship
across both sites. About 45 people signed up for an Alpha Course which was held in the early part of
the year on Sunday evenings, a 'More 'discipleshSp' Conference was held over a weekend just before
Easter. A new Men's Ministry began in the early Summer. Our work wilh Christians against Poverty
continued on three fronts - the work of our debt coach. the provlsSon of several Money courses and the
provision of a Life Skills Course. Around 25 small groups (8-10 people) meat usually on a fortnightly
basis for study, prayer and fellowship. A number of seminars were held looking at a Christian response
to matters of current interest- suffering, artificial intelligence and care for the environment. At Christmas
we held an evening of game8, craft and food for families in the community. These events were in addition
to our usual programme of youth activities including those associated with our Girls, Brigade and Boys,
Brigade companies and our annual Easter Mission.
During the summer months, we undert(K)k slgnificant renovation work on the Kilcooley site which wa
were able to fund from the sale of the Kilcooley church manse. A new kitchen, a refurbished sanctuary
8nd a new welcome area have greatly enhanced the premises. The Square Centra Café has also had
8 face-lift and with it a new menu. Our broad strategy in moving forward as West-Kilcooley is to link
where we can with local groups, to build relationships and to share Jesus. As with many communities
these days there is much social need, but our aim is not just to provide support where we can, but
always to do so with the explanation that we do what we do in the name of Jesus. That applies to our
work in the School, and with community groups,. it applies to Warm Space, Kilcooley Tots, and the After
School Club.
A number of our church members work in different mission roles in other parts of the world. including
New Zealand, Russia. Kenya and Canada. as a church f8mily we support them financially and
prayerfully. We are also on target to provide £60k over three years to support El Abrigo Church in Cali,
Columbia. West- Kilcooley also continues to support the persecuted church, meet its United Appeal
target within the Presbyterian Church in Ireland, and provide weekly grocery donations to the
Storehouse Foodbank in Bangor.

Bangor West Congregation of the Presbyterian Church in Ireland
Trustees. Annual Report (contlnuad)
Year ended 31 December 2023
Achievements and p8rfonnance (continued)
We have a number of other extemal links - our members sit on the Board of Governors of three of our
local schools. we also contribute to the Neighbourhood renewal group in Kilcooley and work with one of
the other community groups to provide an afterschool club in the area. we also work closely with Young
Life to reach unchurched young people and some of our members support the work of Safezone. a
pastoral and outreach ministry on the streets of Bangor on Saturday evenings.
staffing
In March 2023. Rev. Dr Colin Dickson (associate minister) resigned and moved to Dublin to take up a
position as Moderatorfs Assistant. Mrs Louise Davidson resigned from her position as Deaconesss to
take up a new role with PCI in Friendship House. Mr Mark McGuiggan was engaged as accountant to
replace Stephen Cully who retired in February 2024. Mrs Sara Douglas was appointed as part-time
cleaner on the Kilcooley site. At the end of year. permissions were given and an advertisement was
placed to appoint a new Associate Minister, with the expectation that the post would be filled by Easter
2024.
Financlal rev16W
The Incoming ￿sOurceS for all aspects of church life In 2023 amounted to £756,482. Thls comprises
£468,658 of incoming resources attributable to unrestricted reserves and £287,824 attributable to
restricted reserves. We are grateful to God and the generosity of the congregation for the increased
levels of contributions. In totsl expenditure amounted to £1,009,885 therefore 8xceeding income by
£253,403. However, £244.316 of the expenditure was incurred on the substantial, non-recurring,
refurbishment of of th Kilcooley Church building.
The committee aim to hold, as a minimum, cash reserves sufficient to fund the church's expenditure for
minimum of three months.
Plans for future perlods
W8 are blessed 88 a congregation to have been 8bl8 with God's help to sustaln our work and mlnistry
throughout the pandemic and now, through a cost of Ilving crisis. Our main misslon is, in our fragmented
society, to point P8ople to the freedom from fear and negalivity and to the hope th8t is at the heart of
the Christian gospel.
All of what we do continues to be underpinned by our aim to 'Serve Christ and Serve Others,. In practice
this means helping our members grow and mature in faith, supporting and ministering to one another,
and reaching out with a mission to share the hope and love of Jesus We move forward in that aim in
God's strength and look to Him to guide us in our vision for the future 8nd as we seek to expand our
witness In partnershlp with those in the West Bangor and Kilcooley.

Bangor West Congregation of the Presbyterian Church in Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2023
Trustees. responslbllities statement
The trustees are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in Northern Ireland requires the charity trustees to prepare financial
statements for each year which give a true and fair view of the state of affairs of the charity and the
incoming resources and application of resources. including the income and expenditure. for that period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consislently",
observe the methods and principles in the appllcable Charities SORP;
make judgements and accounting estimates that are reasonabl8 and prudent.
prepare the financial ststements on the going concem basis unless it is inappropriate to presume
that the charity vlill continue in business.
The trustees are responslble for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the Charities
Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and
hence for taking reasonable steps for the preventlon and detection of fraud and other Irregularities.
The trustees, annual report was approved on 8 April 2024 and signed on behalf of th
by:
board of trustees
Mr L Conway
Trustee
Mr J Eves
Trustee

Bangor West Congregation of the Presbyterian Church in Ireland
Independent Auditorfs Report to the Members of Bangor West Congregation of
the Presbyterian Church in Ireland
Year ended 31 December 2023
Oplnlon
We have audited the financial statements of Bangor West Congregation of the Presbyierian Church in
Ireland (the 'charity') for the year ended 31 December 2023 which comprise the statement of financial
activities, statement of financial position, statement of cash flows and the related notes. including a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom AcLounting Standards. including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
give a true and falr vlew of the state of the charlvs affairs as at 31 December 2023 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended;
have been properly prepared In accordance wlth United Klngdom Generally Accepted AcLounting
Practice;
have been prepared In accordance wlth the requlrements of the Charitles Act (Northem Ireland)
2008.
Ba8ls for oplnlon
We conducted our audit in accordance viith International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditorfs
responsibilities for the audit of the financial statements section of our report. We are independenl of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and the provisions available for small
entities, in the circumslances set out below, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
In common with many other 8ntities of this size and nature we have been requested as auditors to assist
with the preparation of the financial statements.
Conclusions relating to golng Goncern
In auditing the financlal statements, we have concluded that the trustees, use of the golng concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfonned, we have not identified any material uncertainties relatlng to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to
continue as a going concern for a period of at least ￿e1ve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.

Bangor West Congregation of the Presbyterian Church in Ireland
Independent AuditoVs Report to the Members of Bangor West Congregation of
the Presbyterlan Church in Ireland (contlnued)
Year ended 31 December 2023
Other Inforniation
Th8 Other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information. Our
opinion on the financial statements does not cover the other information and. except to the extent
othe￿iSe explicitly stated in our report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears lo be materially misststed. If
we identify such material inconsistencies or apparent material misstatements, we are required to
determine whether there is 8 material misstatement in the financial ststements or a material
misstatement of the other infomiation. 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 fact.
We have nothlng to report In thls reg8rd.
Matters on whlch wa are requlred to report by exceptlon
In the light of the knowledge and understanding of the charity and its environment obtslned in the course
of the audit, we have not identified material misststements in the trustees, report.
We have nothing to report in respect of the following matters In relation to whlch the Charities Act
(Northern Ireland) 2008 requires us to report to you if, in our opinion:
the infomiation given in the trustees, report is inconsistent in any material respect with the financial
statements; or
adequate accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.
Responslbilitiés of trustee8
As explained more fully In the trustees, responsibilities statement, the trustees 8re responsible for the
preparation of the financlal statements and for being satisfied that they give a true and fair view, and for
such intemal control as the trustees determine is necessary to enable the preparation of financial
ststements that are free from material misstatement, whether due to fraud or error.
In preparing the financi81 statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disdosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations. or h8ve no realistic altemative but to do so.

Bangor West Congregation of the Presbyterian Church in Ireland
Independent Auditor's Report to the Members of Bangor West Congregation of
the Presbyterian Church in Ireland (conrfnuedj
Year ended 31 December 2023
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statemenls as a whole
are free from material misstatement. wheth8r due to fraud or error. and to issue an auditor's r8POrt that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or e￿or and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users tsken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to detect material misstatements in respect
of irregularities. including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below:
We discussed laws and regulations and fraud risks during our audit planning procedures. The charity
must comply with the Charities Act (Northern Ireland) 2008 and prepare financial statements which give
a true and fair view in accordance with the Act and supplementary regulations. It must meet the
requirements of charity regulation and apply funds in accordance with any condltlons and restrictions
attached. The trustees consider that fraud, If It were to occur, is most likely to Involve the
misappropriation of income.
Our engagement team collectively had appropriate experience of applicable laws and regu18tions and
competence to recognise non-compliance. We used checklists in evaluating the presentation, structure
and content of the financial statemenls. We consider that our audit has a reasonable chance of detecting
material non-compliance with laws and regulations. We remain mindful that fraud, by its very nature,
may be difficult to detect. Audit procedures were planned and performed to test controls in place for
recording and banking income. We also undertook analytical procedures to identify Irends that might
indicate misappropriation of income. We rA)nsider that our audit has a reasonable chance of detecting
a material fraud in this area.
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and malntsln
professional sceptiGism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit procedures responsive to those risks. and obtain audit
evidence that is sufficient and appropriate to provide 8 basis for our opinion. The risk of not
detecting a material mi5Statement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery. intentional omissions, misrepresentations, or the override
of intemal control.
Obtsin an understsnding of intemal control relevantto the audit in orderto design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
10

Bangor West Congregation of the Presbyterian Church in Ireland
Independent Auditor's Report to the Members of Bangor West Congregation of
the Presbyterian Church in Ireland (continued)
Year ended 31 December 2023
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and. based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the charity's ability to continue as a going concern.
If we conclude that a material uncertainty exists. we ar8 required to draw attention in our auditor's
report to the related disclosures in the financial ststements or. if such disclosures are inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of
our auditor's report. However, future events or conditions may cause the charity to cease to
continue as a going concern.
Evaluate the overall presentation, structure and content of the ffinancial ststements, including the
disclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation.
We communicate with those charged with govemance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings. including any significant deficiencies in
Intemal control thal we identify during our audit.
Use of our report
Thls report is made solely to the charitys members. as a body, in accordance wlth section 65 of the
Charlties Act (Northem Ireland) 2008. Our audltwork has been undertaken so that we mlght state to the
charitys members those matters we are required to state to them In an auditorfs report and for no other
purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone
other than the charity and the charity's members as a body, for our audit work, for this report, or for th8
opinions we have formed.
Muir & Addy
Chartered accountanls & statutory audltor
427 Holy4vood Road
Belfast
BT4 2LT
8 April 2024
11

Bangor West Congregation of the Presbyterian Church in Ireland
ststement of Financial Activities
Year ended 31 December 2023
2023
Restricted
funds Total funds
2022
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
436.113
30,875
1,670
180,924
104,463
2,437
617.037
135,338
4.107
599,502
98,984
2,421
Total income
468,658
287,824
756,482
700,907
Expendlture
Expenditure on charilable activities
Total expendlture
713,569
296,316
296,316
1,009,885
734,310
734,310
713,569
1.009,885
Net 8xpendltur8
(244,911)
(8,492) (253,403)
(33,403)
Transfers between funds
(15,000)
15,000
Net movement In fund8
(259,911)
6,508
(253,403)
(33,403)
Reconclllatlon of funds
Total funds brought forward
Total funds carrled forward
1,405,926
182,392
188,900
1,588,318
1.334,915
1,621,721
1,588,318
1,146,015
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from contlnuing activities.
The notes on pages 15 to 24 fomi part of these flnancial statements.
12

Bangor West Congregation of the Presbyterian Church in Ireland
Statement of Financial Position
31 December 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
13
700,171
700,171
Current assets
Debtors
Cash at bank and in hand
14
34.732
602.869
31.582
859.205
637,601
890.787
Creditors: amounts falllng due wlthln one year
Net current assets
15
2,857
2,640
634,744
1,334,91 S
1,334,915
888,147
Total assets les8 currènt Ilabllltles
1,588,318
1,588,318
Net assets
Funds of the charlty
Restricted funds
Unrestrlcted funds
188.900
1,146.015
182.392
1,405,926
1,588.318
Total charity funds
17
1,334,915
These financial statem8nts were approved by the board of trustees and authorised for '
2024, and are signed on behalf of the board by:
sue on 8 April
Mr L Conway
Trustee
Mr J Eves
Trustee
The notss on pages 15 to 24 fomi part of these financial statements.
13

Bangor West Congregation of the Presbyterian Church in Ireland
Statement of Cash Flows
Year ended 31 December 2023
2023
2022
Cash flows from operatlng activities
Net expenditure
(253,403)
(33,403)
Adjustments for..
Other interest receivable and similar income
Accrued expenses
(4,107)
217
{2,421)
240
Ch8nges in..
Trade and other debtors
Trade and other creditors
(3,150)
1,038
{1.058)
(35,604)
Cash generated from operations
(260,443)
Interest received
4,107
(256,336)
2.421
Net cash used in operating activities
(33,183)
Net decrease In cash and cash equlvalents
Cash and cash equlvalents at beglnning of year
Cash and cash •qulvalents at end of year
(256.336)
859.205
(33,183)
892,388
602,869
859,205
The notes on pages 15 to 24 forni part of these financlal statements.
14

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
Year ended 31 December 2023
General infomiatlon
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is 91 Crawfordsburn Road, Bangor. BT19 1 BG.
Staternont of compllance
These financial statements have been prepared in compliance with FRS 102. 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland,, the Ststemenl of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Stsndard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and
the Charities Act (Northern Ireland) 2008.
Accountlng pollcles
Basls of pr8paratlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financi81 ststements are prepared in sterllng, which is the functional currency of the entlty.
Golng concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key source8 of estlmation uncertalnty
There are no areas of significant judgement or key sources of estimation uncertainty.
Fund accounting
Unrestricted funds are avallable for use at th8 discretion of the truste8S to fijrther any of the
charitys purposes.
Designated funds are unrestricted funds earmarked by the trustees for partlcular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of Iwo sub-classes.. restricted income funds or endowment
funds.
15

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (conllnued)
Year ended 31 December 2023
Accounting policies (contlnued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity; it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and seNices are recognised in the accounts
when received rf the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services Is recognised with the dellvery of the
contracted service. This is classified as unrestricted funds unless there is 8 contractual
requirement for it to be spent on a particular purpose and returned if unspent, In which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is Incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activltles, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charlty 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 8xpenditure categories reflecting the use of the resource. Direct costs
attribulable 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 initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses.
16

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (conlinued)
Year ended 31 December 2023
Accounting policles (contlnued)
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:
Equipment
25 % straight line
Impainnent of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset Is impaired accordlngly. Prior Impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impalrm8nt testing, when it is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generating unit is the smallest identifi8ble group of assets
that includes the asset and generates cash inflows that are largely independent of the cash inflows
from other assets or groups of assets.
Deflned contrlbutlon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
Donatlon8 and lagacle8
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
R8gular Direct Giving
Donations
Miscellaneous Income
Gift Aid
347,303
9.560
757
60,399
150,584
2.622
497,887
12,182
757
88,117
27,718
Legacies
Legacies
15,753
15,753
Grants
Grants from church organisations
2,341
2,341
436.113
180.924
617,037
17

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Donations and legacies {contlnuedJ
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donatlons
Regular Direct Giving
Donations
Miscellaneous Income
Gift Aid
336.194
34.323
2,672
63,630
96,148
35,041
432,342
69,364
2,672
88.014
24,384
Legacles
Legacies
5,000
5,000
Grants
Grants from church organisations
2,110
2,110
599,502
438,929
160,573
Charltable actlvltles
Unrestricled Restrfcted Total Funds
Funds
Funds
2023
Congregational activities
Organisations
Bangor West Nursery Playgroup
30.875
13.122
32,119
59,222
43,997
32,119
59,222
30,875
104,463
135,338
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Congregational aclivitles
Organisations
Bangor West Nursery Playgroup
13,862
13,862
29,623
55,499
29,623
55,499
85,122
13,862
98,984
Investment income
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Bank interest receivable
1.670
2,437
4,107
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Bank interest receivable
1,g66
455
2,421
18

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Expenditure on charitsble activities by fund typ8
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Congregational Activities & Ministy
Mission & Outreach
Youth & Children
Nursery Playgroup
Church Organisations
Support costs
703,900
132,690
80,080
836.590
80,080
6,909
52,083
31,463
2.760
6,909
52.083
31.463
2,760
713,569
296,316
1,009,885
Unrestricted
Funds
Restricted Totsl Funds
Funds
2022
Congregational Activities & Ministry
Mission & Outreach
Youth & Children
Nursery Playgroup
Church Organisations
Support costs
431,223
118,000
86,613
549,223
86,613
6,371
59,514
29,949
2,640
6,371
59,514
29,949
2,640
440.234
294.076
734,310
Expendlture on charltable activltles by actlvity type
Activities
undertak8n
directly
Support Total funds Total funds
costs
2023
2022
Congregational Activities & Ministry
Mission & Outreach
Youth & Children
Nursery Playgroup
Church Org8nisations
Govemance costs
836,590
80,080
6,909
52,083
31,463
836,590
80,080
6,909
52.083
31.463
2,760
1,009,885
549,223
86,613
6,371
59,514
29,949
2,640
2,760
1,007.125
2,760
734,310
Nat expendlture
Net expenditure is stated after chargingl(crediting):
2023
2022
Fees payable for the audit of the financial statements
2,760
2,640
19

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements I￿ntinued)
Year ended 31 December 2023
10. staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salaries
Social security costs
Employer contributions to pension plans
Other employee benefits
336,318
25,791
6.493
20,459
389,061
301,520
23,467
5,231
23.199
353,417
The average head count of employees during the year was 18 (2022: 21).
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
11. Trustee ramuneratlon and 6xpen8e$
Rev Dr Charles Mcmullen, In his employment as mlnister of the congregation, received
remuneration of £51,280 (2022: £48,362), pension contributions of £12,187 (2022: £11,608) and
expenses of £7,626 (2022: £7,363) during the year. No-one received remuneration for services as
a trustee.
12. Transfers between fund3
Transfers from the General Fund to a named fund are discretionary. Such transfers are agreed by
the Committee and Session.
The following transfers were made during 2023:
- £15,000 from No1 General Fund to No7 Mission & Outreach.
- £4,500 from No1 General Fund to No8 Young West Fund.
13. Tanglble flx•d assets
Land and
buildings
Equipment
Total
Cost
At 1 January 2023 and 31 December 2023
Depreclallon
At 1 January 2023 and 31 December 2023
Carrying amount
At 31 December 2023
700,171
12,038
712,209
12,038
12,038
700,171
700,171
700,171
At 31 De￿rnber 2022
700,171
20

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (¢ontlnu8d)
Year ended 31 December 2023
13. Tangible fixed assets (continugd)
Land and buildings comprises freehold property induding church propety and residential property.
Church properties are the buildings used to cary out the activities of the church. Residential
properties include the Manse and the property at 93 Crawfordsburn Road. The title of the latter
property is vested in the Education Board of the Ards Presbytery who hold the property in trust for
Bangor West Congregation of the Presbyterian Church in Ireland.
No depreciation has been applied to the properties as they are subject to regular maintenance to
maintain their value.
14. Debtors
2023
2022
Prepayments and accrued income
Other debtors
10,110
24,622
34,732
8,056
23,526
31,582
15. Creditors: amount5 falling due within one year
2023
2022
Accruals and deferred income
2,857
2,640
16. Pensions and other post retlrement beneflts
Deflned contributlon plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £6.493 (2022: £5.231).
Defined benefit scheme
The minlster and assoclate minister of the congregation are members 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 congregatlon pays an assessment to the Presbyierian
Church in Ireland equivalent to the employer's pension contribution for the Scheme and based on
the stipends paid. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded
Scheme of the defined 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 th8 Scheme Trustees have agreed a funding plan to ensure
the Scheme is sufficiently funded to meet current and future obligations. A formal Schedule of
conlributs.ons was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to
pay from 31 December 2015 contributions of 24°/o 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. The contributions made by the congregation during the year for the minister.
associate minister and deaconess were £20,459 (2022: £23,199).
21

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements fcontinued)
Year ended 31 December 2023
17. Analysis of charitable funds
Unrestrlcled funds
At
1 Jan 2023
At
Transfers 31 Dec 2023
Income Expenditure
General fund
General fund reserve
Fixed asset fund
Building fund
Young West fund
Kilcooley fund
Kilcooley fund reserve
125,389
280.624
700,171
2,080
2,014
45,708
249,940
420,837
7,753
(410,592)
(21,009)
{19,500)
116,134
267.368
700,171
2,598
1,686
52,434
5,624
(15,000) 1,146,015
518
2,081
37.469
(6,909)
(30,743)
(244.316)
(713,569)
4,500
1,405,926
468,658
At
1 Jan 2022
At
Transfers 31 Dec 2022
Income Expenditure
General fund
General fund resepie
Fixed asset fund
Building fund
Young West fund
Kilcooley fund
Kilcooley fund resenle
425,676
419,624
(397,267) (322,644)
280,624
125,389
280.624
700.171
2.080
2,014
45,708
249,940
700,171
1,540
200
300,836
540
3,185
31,408
(6,371)
5,000
(22,536) (264,000)
(14,060)
264,000
(440,234)
(37,020) 1,405,926
1,428.423
454,757
Restricted funds
At
1 Jan 2023
At
Transfers 31 Dec 2023
Income Expendlture
Benevolent fund
Development fund
United Appeal
Mission & outreach fund
Bangor West nursery &
playgroup fund
Girls, Brigade
Men's Fellowship
Mums & Tots
Painting for pleasure
Boys, Brigade
Presbyterian women
907
147,452
907
150,168
298
8,830
83,071
39,359
63,517
(80,355)
(39,061)
(80,080)
10.393
15.000
2,504
7,279
1.327
956
24
1,993
262
59.222
14,887
4,579
545
130
7.307
1.386
(55.341)
(15,647)
{3,605)
(317)
(95)
(7,352)
(1,430)
6,385
6,519
2.301
1,184
1,948
218
22

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
17. Analysis of charitable funds (continued)
Saturday Men's
Fellowship
Sycamore Club
Badminton Club
KPC Square Centre
KPC Girls, Brigade
KPC Friendship Group
KPC Sunday School
KPC Presbyterian
Women
KPC other organisations
386
1,365
455
809
420
10,536
(410)
(374)
(420)
(10,016)
431
1,800
6,317
6,837
596
247
415
(587)
(247)
424
168
216
1.186
(763)
(216)
(296,316)
591
182,392
287,824
15.000
188.900
At
1 Jan 2022
At
Transfers 31 Dec 2022
Income Expenditure
Benevolent fund
Development fund
United Appeal
Mission & outreach fund
Bangor West nursery &
playgroup fund
Girls, Brigade
Men's Fellowship
Mums & Tots
Painting for pleasure
Boys, Brigade
Presbyterian women
S8turd8y Men's
Fellowship
Sycamore Club
Badminton Club
KPC Square Centre
KPC Girls, Brigade
KPC Friendship Group
KPC Sunday School
KPC Presbyterian
Women
KPC other organis8tions
25
81,184
32.178
47,641
907
147,452
147.670
(81,402)
(36,598)
(86,612)
4,420
32,600
16,764
10,393
6.520
9,052
675
715
18
2,552
108
55,499
12,948
1,217
420
100
9,395
897
(59,515)
(14,721)
(565)
(179)
(94)
(9,954)
(743)
2.504
7,279
1,327
956
24
1,993
262
386
1.667
(308)
1,365
3,390
1.518
613
247
4,010
(1,083)
(1,518)
(520)
6,317
503
247
224
297
127
(183)
(81)
(294,076)
168
216
193,298
246,150
37,020
182,392
23

Bangor West Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements (contlnued)
Year ended 31 December 2023
18. Analysis of net assets between funds
Unrestricted
Funds
Restricted Totsl Funds
Funds
2023
Tangible fixed a&%ets
Current assets
Creditors less than 1 year
Net assets
700,171
448,604
(2,760)
1,146,015
700.171
637,601
(2,85n
1,334,915
188,997
(97)
188,900
Unrestricted
Funds
Restricted Tolal Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 y8ar
Net assets
700.171
708,395
(2.640)
1,405,926
700,171
890,787
(2,640)
1,588,318
182,392
182,392
19. Analysls of changes In net cash
At
At
Jan 2023 Cash flows 31 Dec 2023
Cash at bank and in hand
859.205
(256,336)
602,869
24-