Hamilton Road Presbyterian Church
A congregation of the Presbyterian Church in
Ireland
Trustees, Annual Report and Financial Statements
for the year ended 31 December 2022
Reglstered with the Charity Commission for Northern Ireland NIC105081

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2022 including a Balance Sheet as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Hamilton Road Presbyterian a congregation of the Presbyterian Church in Ireland
Hamilton Road, Bangor, BT20 4LN
Registered Charity in Northern Ireland (NIC105081)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this
report were:
N M Anketell
W N Bennett
J l Bingham Iretired 31st March 20221
R P Campbell
D Dunne [retired November 20221
Rev. CE Ebbinghaus
J Eves
S C Hanna
S Hardy
WPHatty
C Killick
CLee
J MacAfee
E l Millen
M Moore Iretired 30 June 2022]
S Mullan
C Mcconaghy
A S McDowell
B McDowell
G Nesbitt
C S Petherick
G Rutherford
J Sheldon
V J Steele
W Steele
S Stevenson
T Stevenson
G J Thomson
S Williams
th
PRINCIPAL OFFICE BEARERS
Senior Minister
Rev. Christoph Ebbinghaus
Clerk of Session
Mr Alan McDowell
Honorary Treasurer
Mr Dean Russell

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT Icont'd)
AUDITOR
Muir & Addy Accountants
Muir Building
427 Holywood Road
Belfast BT4 2LT
BANKERS
Danske Bank
Bloomfield Shopping Centre
South Circular Road
Bangor
BT19 7HB
SOLICITORS
Nesbitt Solicitors
109 Crega8h Road
Belfast
BT6 8PZ

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT (cont'd)
STRUCTURE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the
congregation's governing document, The Code, the book of the constitution and
government of the Presbyterian Church in Ireland, the Kirk Session 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 Session has delegated to its
Congregational Committee the temporal affairs of the congregation including administer ing
all funds and property belonging to the congregation. Members of the Kirk 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 meetings, except
that the Moderator, the minister in active duty in the congregation, has no deliberative but
only a casting vote.
Stated meetings of the Kirk session are generally held on the 2nd Tuesday of each month
from September to June and at other times as required.
To be chosen for the office of the eldership 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.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a
congregation is the responsibility of a Presbytery, which superintends generally the spiritual
and temporal affairs of the congregations a55igned to it by the General Assembly of the
Presbyterian Church in Ireland, Hamilton Road Presbyterian Church has been assigned to the
Ards Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery
consists mainly of the active ministers of congregations assigned to it by the General
Assembly, minsters who have retired from active duty and an elder appointed by the Kirk
Session of each congregation.

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT (cont'd)
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 normally constituted
during the first week in June for worship and to conduct its business. At the end of business,
it is dissolved. The membership 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.
DESCRIPTION AND PURPOSE
Hamilton Road Presbyterian Church is a congregation 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 exists to love and honour God through faith in His Son and by
the power of His Spirit, and to enable her members to play their part in fulfilling God's
mission to our world.
The congregation's purpose is 'to see unbelieving people become faithful followe rs of the
Lord Jesus Christ., Our vision for our church family, by the grace of God, is to be disciples of
Jesus Christ. The congregation aims to live out its purpose 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 faithfully toward Him and toward one another.
An Intergenerational Community: where adults intentionally take the lead to engage
with, encourage, and nurture younger members to maturity in Christ.
An Outward looking Community: where we want the blessin8s 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 Presbyterian 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 Catechisms set out what we understand the Bible teaches
on key matters of Christian faith and practice.

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEE5' ANNUAL REPORT (cont'd)
ACTIVITIES AND OBJECTIVES
In common with all churches across the UK, the activities of Hamilton Road Presbyterian
Church continued to be restricted until the start of April 2022 by the Covid -19 pandemic.
Live streaming of services continued throughout and is being retained to facilitate those not
able to attend church in person.
Hamilton Road Presbyterian Church has a wide range of organisations and groups as listed
below.
Girls, Brigade
Boys, Brigade
Connect
Connect +
Unite
Women's Fellowship
Men's Football
Tots & Co
HRPC Globe
Crèche
Beginners, & Junior and Senior Sunday School
Afternoon PW
Adult Inclusive Bible Club
REAL Women's Ministry {including book clubl
Mop5
Coffee & Craft
Badminton
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 11,00am and 6.30pm. This
pattern was maintained throughout the year. When covid restritions eased coffee, tea and
fellowship after both morning and evenig services has become an important part of our time
together as a church family.

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
TRUSTEES, ANNUAL REPORT (cont'd)
During a morning service in June 2022 we were delighted to welcome 43 new members into
our church family.
As well as our regular services during the year we acknowledged God's gift of new life with 7
infant and 3 adult Sacraments of Baptism and gave thanks for faithful services and sought to
comfort those who had been bereaved during the year.
At 31 December 2022 there were 739 communicant members and 683 families connected
with the congregation. Due to relaxing of the covid restrictions our attendance levels have
started to come back to an average of 400 weekly with an on average 400 weekly You Tube
views.
Pastoral care
Throughout 2022 elders and staff continued to find innovative ways to provide pastoral care
during periods of lockdown. We continue to review and develop our pastoral care to allow
us to meet our present and future needs. Each elder is responsible for a district comprising
approximately 20 households of church members. During 2022 the elders conducted a
review of their districts in an attempt to better connect with the church family.
Mission and outreach
Mission and outreach events continued to be central to the purpose of the church. The Drop-
in facilityin the Welcome Centreclosed during the pandemic and due to reopen January 2023.
HRPC Globe, the church's ministry to foreign nationals expanded. Courses such as Christianity
Explored and Griefshare also continued and CSSM, a summer programme for children and
young people, run by Scripture Union Northern Ireland and facilitated by many young people
from the church, was based in our church ha115 in July. Contact was continued with the local
business community Wlth over 100 people attending a Christmas reception and buffet in the
church at the beginning of December which gave us the opportunity to thank the traders for
their faithful contribution to the local community. With the arrival of many seeking sanctuary
within our community the church has developed a range of support activitiesto augment the
ongoing teaching of English. Sports provision, cooking and craft activities were introduced
together with a weekly drop in international cafe.

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEES. ANNUAL REPORT (cont'd)
Periodicallythroughout the year, collections of foodstuffs were organised to support the work
of Storehouse which supplies food etc. to needy families in the North Down area. The
congregation continues to respond generously and willingly when appeals are made for these
local charities.
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 a denominational basis beyond what
the congregation could do on its own. The United Appeal Fund provides financial support for
mission personnel at home and overseas, assists congregations with the deployment of locally
based staff, enables church planting, provide5 grant support for the upkeep of church
premises, assists with the running costs of Union Theological College, the Church's trainiryg
college for ministry students, and financially supports the congregation in the areas of
worship, discipleship, global mission, outreach, leadership, and pastoral care.
The congregation also has a long-standing involvement in, and commitment to, mission, both
at home and across the world. There are currently 9 families/couples from the cong regation
and 8 other adults (members and associates) serving with various mission agencies in the UK
& Ireland as well as in Africa, Asia, North America, Europe, and the Middle East. In addition,
there are partnership arrangements with 9 organisations working in the UK & Ireland and in
the rest of the world.
As well as encouraging prayer support for mission within the congregation, the Missions
Committee received donations and other income of £158,846 in 2022 through the Missions
Support Fund bank account. A total of £154,528 was disbursed to support the missions family
(approximately 73Yo} and partner organisations (approximately 27%). A further total amount
of £52,097 was disbursed to the missions family in line with a generous bequest from the
estate of a deceased member of the congregation.
Presbytery
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

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
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 October.
Property
There were no major refurbishment projects carried out during the year to the church
buildings.
TRUSTEES. ANNUAL REPORT (cont'd)
Organisations
The ful I list of organisati ons is set out above.
Our children and young people meet at various times throughout the week during term time,
Many attend BB on Monday evenings, GB on Friday evenings and other organisations on
Sundays. Around 200 are involved in these.
Tots & Co,, our group for preschool aged children and their carers met each Thursday morning
during term time. This organisation provides an excellent opportunity for social interaction for
young mums and others with responsibility for small children and was particularly welcome
following lockdown when it had not been possible for people to spend time with others - an
invaluable support network. This group, like many others, adapted their activitie5 as
restrictions eased, first meeting outdoors at a local park and gradually moving back to our
halls as permitted.
Throughout 2022 many adults met in small Discipleship Groups on a fortnightly basis in our
church buildings, with others attending prayer meetings, either online or in person, Our Adult
Inclusive Bible Club which meets fortnightly, continues to be a wonderful means of providing
safe space for adults with intellectual disabilities to spend time together, socialising with
others and enjoying time away from their homes. It also gives a little bit of respite to carers
who look after these wonderful people, with so much care and love. Groups for women,
including Women's Fellowship and PW, met regularly, and were designed to be a balance of
learning and social interaction. For the more active in the congregation, a Men's Football Club
ran on a Thursday evening and for those with differing interests there is a Craft and Coffee
group.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their
time by serving on committees and leading and helping with organisations and other church
activities. This amounts to an army of several hundred people.

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit
to its members and the public by making known the Christian Gospel of the Lord Jesus Christ
through the advancement 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 as through the care of those in need (including the sick, disabled, a nd
bereaved).
The above benefits are delivered locally by congregations and their membersor are facilitated
through presbyteries or are organised and delivered centrally. Local delivery is facilitated bv
central resources in nearly all cases. Public access is made known using noticeboards, printed
material, press advertisement, websites, and social media or in other ways.
The benefits are demonstrated through regular evaluation of the services and informal and
ad-hoc feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is
related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who
receive benefits because of their holding office or employment. However, this is incidental
and necessary to further our charitable purpose. There are no other private benefits. The
beneficiaries of this purpose are members, their families, other individuals that the
Presbyterian 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
publ ic.
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
The Kirk Session has had regard to the Charity Commission's public benefit requirement
statutory guidance.
TRUSTEES, ANNUAL REPORT {cont'd)
FINANCIAL REVIEW
The congregation's main source of unrestricted income is members, contributions through
the Freewill Weekly Offering IFWO). There were 412 contributors during the year (526 in
previous yearl donating a total of £342,899 to the unrestricted Freewill Offering {General)
Fund (£348,166 in previous year}. An additional amount of £72,579 was received in the form
of Gift Aid {£78,456 in previous yearl. Once other unrestricted income is taken into account,
the total FWO Fund income was £473,348 compared to £454,017 in the previous year (an
increase of £19,331) . However, most of this increase related to a new bequest of £15,000
that is recorded as FWO Fund income but was transferred to the unrestricted Bequest
Income Fund at the end of the year. The overall small reduction in members, contributions
lor income from specified sources) of £11,024 was more than offset by an increase in
income from other sources such as solar panel income and income from the letting of
premises.
Total income of the congregation for both unrestricted and restricted purposes during the
vear was £762,822, compared to £883,288 in the previous year. The total for 2021 included
a significant bequest of £130,000 notified and accrued in 2021 and received in 2022. This
sustained level of income, aside from the bequest, reflects the continued commitment and
generosity of members despite ongoing financial uncertainty for many.
Total expenditure through the Freewill Offering Fund was £398,109 of which £245,454, or
62%, related to ministerial and other staff costs. After transfers to other funds totalling
£22,854, the net surplus of income over expenditure in the Freewill Offering Fund was
£52,385. There was also separate unrestricted expenditure of £27,496 in relation to bequest
income received early in the year.
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HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
Total expenditure of the congregation for both unrestricted and restricted purposes during
the year increased from £753,817 in the previous year to £805,002 due to increased
congregational running costs and the disbursement of restricted and unrestricted bequest
income referred to above.
TRUSTEES, ANNUAL REPORT (cont'd)
RESPONSIBILITIES IN RESPECT OF THE FINANCIAL STATEMENTS
The Trustees are responsible for preparing the Annual Report and the financial statements in
accordance with applicable law and United Kingdom Generally Accepted Accounting
Practice.
The Trustees are required to prepare financial statements for each fiscal 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 suitable 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 any time
the financial position of the congregations and enable them to ensure that the financial
statements comply with the Statement of Recommended Practice "Accounting and
Reporting by Charities (l January 20151" They are also responsible for safeguarding the
assets of the congregation and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
GOING CONCERN
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HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
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 commitments 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 other
financial commitments.
TRUSTEES, ANNUAL REPORT {cont'd)
The Trustees have assessed the current position and, considering the cash reserves referred
to below, are content that there are sufficient resources available to fund the activities of
the congregation and related budgeted financial commitments in the coming year.
RESERVES POLICY
The Trustees have considered the level of unrestricted reserves that it is appropriate to hold
taking account of current and ongoing commitments. It is the policy of the Trustees to hold
the equivalent of at least 3 months, normal runnin8 Costs in cash reserves. At the year-end,
cash held in the General and Business Investment bank accounts totalled £326,040. This
total included cash in relation to restricted funds not held in separate bank accounts. The
minimum level of unrestricted reserves has been increased from £IOO,QOO to £120,000 in
line with increased costs.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and systems and procedures
implemented to manage identified risks. The principal risks are in relation to the likelihood
of reputational damage caused by financial fraud or error and the financial risks associated
with the expectation of ongoing financial support from members. These risks are mitigated
by the Trustees, and the Congregational Committee, regularly monitoring the various
activities of the congregation at stated meeting5, by encouraging members in their regular
giving and, by reviewing internal controls.
Approved by the Kirk Session and signed on its behalf by:
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HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
-1 lai
Alan McDowell
Norman Bennett
9th May 2023
9th May 2023
Independent Auditor's Report to the Members of Hamilton Road Presbvterian
Church a Congregation of The Presbvterian Church in Ireland
Ycar ended 31 December 2022
Opinion
We have audited the financial statements of Hamilton Road Presbyterian Church a
Congreg7ation oc The Presbyterian C.hurcli in Ireland (the 'charity') for the year ended
31 Deceniber 2022 wljicli comprise the statenient of financial activities. statenient of
financidl posilioii, statenieiit of casli flows aiid the related notes, includii)g a sumi]￿ry
of significant accounting policies. The t'inancial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting
Standards, including FRS 102 The Financial Reporting Standard applicable in ihe UK
and Republic ot" Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the statc of the charity's affairs as ai 31 Decembcr 2022
and of its incoming resources and application of resources, including its income and
expenditurc. for the year then ended:
have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Praclice;
have been prepared in accordance with the requirements of the Charities Act
(Northem Ireland) 2008.
Basis for opinion
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HAMILTON ROAD PRES8YfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
We conducted our audit in accordance with International Standards on Auditing (UK)
(ISAS (UK)) and applicable law. Our responsibilities under those standards are furtlicr
described in the auditor's responsibilities for the aiidil of the financial statenients
section of our report. We are independent of the charity in accordance with ihe 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 circumstances set out below, and we have fult"illed our other ethical
rcsponsibilitiC8 in accordance with these requirements. We believc that the audit
evidcnce wc havc obtaincd is sufficicnt and appropriate to provide a basis for our
opinion.
In common with niany other churches our auditors assist with the prepariltion of ihe
finaiicial statenients.
Independent Audltor'$ Report to the Members of Hamilton Road Presbyterian
Church a Congregation of The Presbytcrian Church in Ireland (continued)
Year ended 31 December 2022
Conclusions relating to going concern
In auditing tlie financial slatements, we have concluded tliat the trustees, use of tlie
going concern basis of accounting in the preparation of the financial slatenients is
appropriate.
Based on ihe work we have perfornied, we have not identified any material
uncertainties relating to events or conditionq that, individually or collcctivcly, may
cast significant doubt on the charity's ability to continue as a going concern for a
period of at least twelve months from when the financial statcments are authori8ed for
issue.
Our responsibilities and the responsibilities of the trustees with respect to going
concern are described in tlie relevant sections of this report.
Other information
The other infomiation comprises the inforniation included in the annual report, other
than the financial statements and our auditor's report thereon. The trustees are
responsible for the other inforn]ation. Our opinion on the financial statements does not
cover the other infonnation and, except to the extent othenvise explicitly stated in our
report, wc do not express any forn] of assurance conclusion thereon.
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HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
In connection with our audit of the financial statements. our responsibility is to read
the oihcr inforn]ation and, in doing so. consider whether the otlier iiifom]ation is
materially inconsistent with the financial statements or our knowledge obtained in the
audit or otherwise appears to b¢ materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to deterniine
whether there is a material misstatement in the financial statements or a material
misstatement ot the other infom)ation. If. based on the work we have perfornied. we
concludc that therc is a material misstatement of this other information, we are
rcquircd to report that fact.
Wc havc nothing io report in this rcgard.
Matters on whlch we are required to report by exceptlon
In the light of the knowledge and understanding of the charity and its environment
obtained in the course of the audit, we have not identified material misstatenients in
the trustees, report.
Independent Auditor's Report to the Members of Hamilton Road Presbyterian
Church a Congregation of The Presbyterian Church in Ireland (continued)
Year ended 31 December 2022
We have nothing to report in respect of the following niatlers in relation to which the
Charities Act (Northem Ireland) 2008 requires us to report to yoii if, in our opinion:
the inforniation given in the trustees, report is inconsistent in any material respect
with the financial statements. or
adcquate 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 infomiation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement. the trustees are
responsible for the preparation of the financial statements and for being satisfied that
they give a true and t.air view, and for such internal control as the trustees detem)ine is
16

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
necessary to enable the preparation of financial statements that are free from material
niisstatement, wliether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the
charity's ability to continue as a going concern, disclosing, as applicable, matters
related to going concern and using the going concern basis of accounting unless the
tNstees either int¢nd to liquidate the charity or to cease opcrations, or havc no rcalistic
alternative but to do so.
Independent Auditor's Report to the Members of Hamilton Road Presbyterian
Church a Congregation of The Presbyterian Church in Ireland (continued)
Year ended 31 December 2022
Auditor's responsibilities for the audit of the financial statements
Our objcctives are to obtain reasonable assurancc about whcther thc financial
statcincnts as a whole are free from material mi88tatemcnt, whcthcr duc to fraud or
error. and to issue an auditor's report that includes our opinion. Rcasonable assurance
is a high level of assurance, but is not a guarantee that an audit conducted in
accordiiiice with ISAS (UK) will always detect a niaterial misstatement when it exists.
Misstatements can arise from fraud or error and are considercd material ir,
individually or in the aggregate, they could reasonably be expected io influence the
economic decisions of users taken 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 miqqtatements in respect of i￿egUlarities, including fraud. The extent
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
to which our procedures are capabl¢ of detectiiig irregularities. including fraud is
detailed below:
We discussed laws & regulations and fraud risks during our audit planning
procedures. We consider that fraud, if. it were to occur, would most likely involve the
misappropriation of income. Audit procedures were planned and perfomied to assess
proccsses for record ing the d ifferent sources of income. We remain mindful that fraud.
by it8 vcry nature, may be difficult to detect but we have tegted controls in place and
consider that our audit has a reasonable chance of detecting a matcrial fraud in this
area.
As part of an audit in accordarjce with ISAS (UK). we exercise professional judgment
and maintain professional skeplicism ihroughout the audit. We also..
Identify and assess the risks of niaterial misstatement of the financial stateinents,
whether due to fraud or error, design and perforn] audit procedures responsive to those
risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for
our opinion. The risk ot not detecting a material misstalement resulting from fraud is
higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrcprcscntations, or the ovcrride of internal control.
Obtain an undcr8tanding of intemal control rclevant lo the audit in ordcr to dcsign
audii proccdurcs that are appropriatc in thc circumstance8. but not for the pury)osc of
expressing an opinion on the effectiveness of the internal control.
Independent Auditor's Report to the Members of Hamilton Road Presbyt¢rian
Church a Congregation of The Presbyterian Church in Ireland (Continued)
Year ended 31 December 2022
Evaluate the appropriateness of accounting policics used and the reasonableness of
accounting cstimatcs and related disclosures made by the trustces.
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 relaled to events or coiiditions that may cast significant doubt on the cliarity's
ability to continue as a going concern. If we conclude that a material uncertainty
exists, we are required to draw attention in our auditor's report to the related
disclosures in the financial statements 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.
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterlan Church in Ireland
Evaluate the overall presentation, structure and content of the financial statements,
includ ing tlie disclosures, and wheiher tlie financial statements represent the
underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters,
the planned scop¢ and timing of the audit and significant audit findings, including any
significant deficiencies in internal control that w¢ identify diiring our audit.
Use of our report
This rcporl is made solely to the charity's membcrs. as a body, in accordance with
seclion 65 of the Charities Act (Northern Ireland} 2008. Our audit work has been
undertakeii so that we iniglit state to tlie cliarity's members tliose matters w¢ are
required to state to theni iii an auditorfs report and for no other purpose. To the fullest
extent perniitted by law, we do nol accept or assume responsibility to anyone other
than the charity and ihe charity's menibers as a body, for our audit work, for this
report, or for the opinions we have fonmed.
Muir & Addy
Chartered accountants & statutory audltor
427 Holywood Road
Belfast
BT4 2LT
23 April 2023
19

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2022
Income from:
Donations and legacies
Cha ritable activities
Other sources
448,694
3,559
35,809
264,022
712,716
3,559
46,547
860,250
2,194
20,844
10,738
Total
488,062
274,760
762,822
883,288
Expend5ture on..
Raising funds
Charitable activitie5
467
467
637
753,180
425,138
379,397
804,535
Total
425,605
379,397
805,002
753,817
Net Income / (expendlture)
62,457 (104,637)
142,180)
129,471
Transfers between funds
12
(55,609}
55,609
Net movement In funds
6,848
149,028)
(42,180)
129,471
Reconciliation of funds:
Total funds brought forward
289,134
1,616,496 1,90S,630
1,776,159
Total funds carried forward
295,982
1,567,468 1,863,450
1,905,630
21

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
BALANCE SHEET
As at 31 December 2022
Flxed assets:
Tangible assets
1,636 1,464,394
1,466,030
1,508,773
Total fixed assets
1,636 1,464,394
1,466,030 1,508,773
Current assets
Debtors and pre-payments
Cash at bank and in hand
21,341
295,514
9,215
30,556
403,373
149,749
281,101
10
107,859
Total current assets
316,855
117,074
433,929
430,850
Current Ilabllities:
Creditors: Amounts falling
due within one year
11
22,509
14,000
36,509
33,993
Net current assets or
Ilabilities
294,346
103,074
397,420
396,857
Total assets less current
liabilities
Creditors.. Amounts falling
due after more than one
year
295,982 1,567,468
1,863,450
1,905,630
Total net assets or
liabilities
295,982 1,567,468
1,863.450 1,905.630
22

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
BALANCE SHEET
As at 31 December 2022
Icont'd)
12
Restricted funds
1,567,468 1,567,468 1,616,496
Unrestricted funds
295,982
295,982
289,134
Total funds
295,982
1,567.468 1,863,450 1,905.630
Approved by the Kirk Session and signed on its behalf by:
Alan McDowell
Norman Bennett
9th May 2023
9th May 2023
23

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
Statement of cashflows
Year ended 31 December 2022
2022
2021
Cash flows from operatin8 actlvltles
Net income
(42,1801
129,471
Adjustments for..
Depreciation of tangible fixed assets
42,743
44,799
Changes in..
Trade and other debtors
Trade and other creditors
119,193
2,516
1129,026)
16,202
Cash generated from operations
122,272
61,446
Net cash used in operating activities
122,272
61,446
Cash flows from Investing activltles
Purchases of tangible fixed assets
(87,874)
Net cash from investing activities
187,874}
Cash flows from financlng actlvities
Proceeds from/ {repayment of} borrowings
Net cash from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
122,272
281,100
126,4281
307,528
Cash and cash equivalents at end of year
403,372
281,100
24
241 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with Financial Reporting Standard applicable in the UK and Ireland
IFRS102) {effective l January 2015).
The financial statements have been prepared under the historical cost convention except
for investment assets, which are shown at market value. The financial statements include all
transactions, assets, and liabilities for which the congregation is responsible in law. They do
not include the accounts of church groups that owe their affiliation to another body, nor
those that are informal gatherings of church members.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at
the congregation's discretion; the income derived from the endowment is to be used either
as restricted or unrestricted income funds depending upon the purpose for which the
endowment was established in the first place.
Restricted funds comprise la) income from endowments which is to be expended only on
the restricted purposes intended by the donor and (bl revenue donations or grants for a
specific congregational activity intended by the donor. Where these funds have unspent
balances, interest on their pooled investment is apportioned to the individual funds on an
average balance basis.
25
251 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
Unrestricted funds are income funds which are to be spent on the congregation's general
purposes. Designated funds are general funds set aside by the congregation for use in the
future.
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
ACCOUNTING POLICIES (cont'd)
INCOMING RESOURCES
(l) Recognltlon of Incomlng resources
These are included in the Statement of Financial Activities (SOFA) when:
the congregation becomes entitled to the resources;
the trustees are virtually certain they will receive the resources,. and
the monetary value can be measured with sufficient reliably.
(li) Incomln8 resources wlth related expenditure
Where incoming resources have related expenditure las with fundraising income) the
incoming resources and related expenditure are reported gross in the SOFA.
(ill} Grants and donations
Grants and donations are only included in the SOFA when the congregation has
unconditional entitlement to the resources.
(iv) Tax reclalms on donatSons and glfts
Incoming resources from tax reclaim5 are included in the SOFA at the same time as the gift
to which they relate.
(v) Contractual income and performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
(vi) Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount realised. Gifts in kind for sale or distribution are included in the accounts as gifts
26
261 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterian Church In Ireland
only when sold or distributed by the charity. Gifts in kind for use by the charity are included
in the SOFA as incoming resources when receivable.
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
ACCOUNTING POLICIES (cont'd)
(vii) Donated servlces and facilities
These are only included in incoming resources {with an equivalent amount in resources
expended) where the benefit to the charity is reasonably quantifiable, measurable, and
material. The value placed on these resources is the estimated value to the charity of the
service or facility received,
(viil) Volunteer help
The value of any voluntary help received is not included in the accounts but is described in
the trustees, annual report,
(Ix) Investment Income
This is included in the accounts when receivable.
(x) Investment 8alns and losses
This includes any gain or105s on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
(xi) Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing
the congregation to pay out resources.
(xii) Governance costs
27

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
These are shown within charitable activities and include the costs of preparation and
examination of accounts, the costs of trustee meetings and the costs of any legal advice to
trustees on governance or constitutional matters.
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
ACCOUNTING POLICIES Icont'd)
(xlll) Grants wlth performance condltions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SOFA once the
recipient of the grant has provided the specified service or output.
Ixlv) Grants payable without performance condltlons
These are only recognised in the accounts when a commitment has been made and there
are no conditions to be met relating to the grant which remain in the control of the charity.
(xv) Support costs
Support costs include central functions and, where appropriate, have been allocated to
activity cost categories on a basis consistent with the use of resources, e.g., allocating
property costs by floor areas, or per capita, staff costs by the time spent and other costs bv
their usage.
ASSETS
(xvi) Tangible Fixed Assets
Tangible fixed assets are capitalised if they can be used for more than one year, and cost at
least £2,500. They are valued at cost or, if gifted, at the value on receipt.
Depreciation is recorded on all tangible fixed assets other than freehold land, at rates
calculated to write off the cost, less estimated residual value, of each asset over its expected
usef ul life as fol lows:
28

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterlan Church In Ireland
Buildings:
Solar Panels:
Fixtures, fittings, and equipment
Computers, software and technical equipment
over 50 years
over 10 years
over 5 years
over 5 years
()(vii) Investments
Investments quoted on a recognised stock exchange are valued at market value at the year-
end. Other investment assets are included at trustees, best estimate of market value.
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
INCOME FROM DONATIONS AND LEGACIES
Recorded giving
Gift Aid
Loose collections
Donations and gifts
Legacies and bequests
342,899
72,579
2,814
688
29,714
109,979 452,878 470,327
48,460 121,039 123,889
2,814
2,794
105,583 106,271 133,240
29,714 130,000
448,694
264,022 712,716 860,250
INCOME FROM CHARITABLE ACTIVITIES
29
291 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
Charitable activities
3,559
3,559
2,194
Grants
3,559
3,559
2,194
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
INCOME FROM OTHER SOURCES
Solar panel income
Other income {including room hirel
10,225
25,584
10,225
36,322
9,304
11,540
10,738
35,809
10,738
46,547
20,844
EXPENDITURE ON RAISING FUNDS
30

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
FWO envelopes
467
467
637
467
467
637
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
EXPENDITURE ON CHARITABLE ACTIVITIES
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Other expenditure for restricted
purposes
Donations to missions and charities
Governance/Office costs
Depreciation
20,049
1,204
245,454
113,855
20,049
1,204
245,454
113,855
104,854
20,286
1,204
264,121
94,073
20,180
104,854
29,795
14,235
546
232,346
262,141
14,235
42,743
295,504
13,013
44,799
42,197
425,138
379,397
804,535
753,180
EXPENDITURE ON EMPLOYMENT COSTS
31

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
Salaries, wages and ministerial
allowances
National Insurance contributions
Pension contributions
205,802
227,624
18,758
16,769
15,512
15,154
241,329
258,290
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
Salaries, wages and ministerial allowances excludes travel, subsistence, training and
minister's expenses as well as the Apprenticeship Levy charge. National Insurance
contributions are shown as net costs after the Nl employment allowance of £5,000 is taken
into account. The Senior Minister's pension contributions are reported here as Employment
Costs for disclosure purposes but are otherwise included in General Assembly Assessments
under Expenditure on Charitable Activities (note 61.
Number of Employees
The average number of employees, including ministerial staff, during the year was 10 {11 in
2021). There were no employees in receipt of employee benefits in excess of £60,000.
Pension Costs
The Senior Minister of the congregation is a member of the Presbyterian Church in Ireland
Pension Scheme (20091. 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 contribution for the Scheme and
based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension
Scheme12009) is a funded Scheme of the defined benefit type, providing defined benefits
32

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
based on career average revalued salary. The Scheme has assets held in a separately
administered fund managed by 3 board of trustees. The Presbyterian Church and the
Scheme Trustees have agreed a funding plan to ensure the Scheme is suffici ently funded to
meet current and future obligations. A formal schedule of contributions was drawn up on 25
November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015
contributions of 24% 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.
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
The pension contributions of £16,769 made by the congregation durin8 the year were
broken down as follows:
Pension contributions for Senior
Minister
Pensior) contributions for other
employees
11,288 10,937
5,481
4,217
The congregation operates a defined pension contribution policy for its non-ministerial
employees. The scheme and its assets are held by an independent scheme manager. The
pension charge represents the contributions due from the congregation during the yea r.
33

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
TANGIBLE FIXED ASSETS
7)
Cost or valuation
At start of year
Additions
2,378,403
55,957
50,980 42,938 2,528,278
At end of year
2,378.403
55,957
50,980 42,938 2,528,278
Depreciation
At start of year
Provision for year
921,863
25,979
32,779
5,795
34,207 30,656 1,019,505
5,098
5,871
42,743
At end of year
947,842
38,574
39.305 36,527 1,062,248
34
341 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
Net Book Value
At start of year
1,456,540
23,178
16,773 12,282 1,508,773
At end of year
1,430,561
17,383
11,67S
6,411 1.466,030
Land and Freehold Property contains three classes of assets: land, church property and
residential property.
Residential property is that made available to employees of the church. The only residential
property is the manse used by the Senior Minister and the revalued cost of £330,000 is
included in the Land and Freehold Property figures. No depreciation has been applied to the
value of the property because it is subject to regular maintenance in order to maintain its
value. No depreciation is applied to land.
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
Church property includes the main church building and halls as well as the Welcome Centre
extension to the main church building. All church property is used mainly to carry out the
activities of the church.
The church property, including the land, is under the control of the congregation's trustees
(the Kirk Session), but is held in trust for the congregation by Presbytery (the holding
trustees) so long as the congregation continues to acknowledge the authority of, and
remain in connection with, the General Assembly (per paragraph 55 of The Code).
The Welcome Centre extension is included at cost in the balance sheet and depreciated in
line with the relevant accounting policy. The Kirk Session undertook to carry out a valuation
in 2019 of the main church building and halls, as well as the land, in order report the value
of those elements of church property that are currently in use by the congregation but had
not previously been included in the balance sheet. The value was reflected as an addition to
the opening cost/valuation of land and freehold property in the balance sheet for 2019 and,
in line with the agreed depreciated historical cost treatment, the value wa5 fully depreciated
by means of an in-year depreciation adjustment.
35

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
DEBTORS AND PRE-PAYMENTS
2022
2021
Gift Aid recoverable
Bequest receivable
Other receivables
Pre-paid insurance costs
23,918
16,499
0 130,000
2,935
3,703
3,250
30,556 149,749
10. CASH AT BANK AND IN HAND
2022
2021
36

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
General/Business Investment
Accounts
Youth Committee Account
Mission Support Account
Property Support Account
Benevolent Fund Account
Boys, Brigade Account
English Corner Account
Girls, Brigade Account
Men's Fellowship Account
Tots and Co. Account
Mothers of Pre-schoolers Account
Afternoon Presbyterian Women
Account
Women's Fellowship Account
Cash in hand
326,040
201,927
502
34,039
17,514
8,011
6,587
537
9,250
334
856
615
481
32,147
29,53S
4,833
10,818
440
403,373
281,101
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
11. CREDITORS: amount falling due within one year
2022
2021
Electricity and electrica I repai rs
bills
Audit fee
Disbursement of 2020 surplus
tithe
Water rates
PCI PW Fund disbursement
PCI Moderator's Appeal
disbursement
6,586
4,037
2,400
2,400
1,500
1,349
1,340
825
1,881
1,000
7,655
37

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
PCI World Development Appeal
disbursement
CAP disbursement
PCS disbursement
PCI Beirut Charity Appeal
disbursement
PCI United Appeal disbursement
PAYE and NI/Pension
contributions payable
Stipend adjustment
Other creditors
3,000
3,000
1,500
1,180
7,000
1,473
4,100
6,525
10,701
1,050
36,509 33,993
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
12. FUND BALANCES AND RECONCILIATION OF FUNDS
Balance at Income
start
Expendlture
Net
income
Transfers
Balance at
end
Unrestricted Funds
Freewill Offering
Bequest Income
159,134
130,000
473,348 1398,109)
75,239
14,714
127,496) {12,782)
(22,8541
(32,7551
211,519
84,463
289,134
488,062 {425,605)
62,457
155.609)
295,982
Restricted Funds
38
381 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
Property and
Equipment
Mission Support
Other Missions
Kairos Tithe
PCI United Appeal
PCI World
Development
Appeal
PCI Moderator's
Appeal
Tearfund
Presbyterian
Children's Society
Christians Against
Povertv
Other
Congregational
Funds and Orgs
1525008
35,414
12,521 (42,3601
129,8391
1,495,169
123,503 (176,127
{52,6241
35,343 {30,6471
4,696
0 {25,3551 {25,3551
33,720 {33,0001
720
5,894
(5,7141
180
50,597
33,387
4,696
25,355
77
797
181
27,563
127,531)
32
32
418
71
4,406
6,095
14,000)
19,900)
406
(3,805)
824
266
4,000
625
1,757
11,950)
{193}
432
29,526
23,958 122,813)
1,145
1,012
31,683
1616496
274,760 1379.397 (104,637)
55,609
1,567,468
Total Funds
1,905,630
762,822 1805,002
(42,180)
1,863,450
NOTES TO THE ACCOUNTS
Year ended 31 December 2022
13.
RELATED PARTY TRANSACTIONS
The only trustee who directly received any remuneration from the congregation was the
Senior Minister, Rev. Christoph Ebbinghaus, who received total additional salary and
expenses payments of £495 during the year. The Senior Minister's stipend and other regular
salary payments (totalling £64,118 in 20221 are included in note 7 {Expenditure on
Employment costs).
During the year, the congregation contributed the following amounts to funds of the
General Assembly of the Presbyterian Church in Ireland (a separate charity}:
£20,049 for congregational assessments
39

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
£33,1)00 towards the United Appeal {accrued figure)
£5,714 towards the World Development Appeal (accrued figure)
£27,531 towards the Moderator's Appeal (accrued figure)
£1,000 towards Union Theological College
£1,000 towards the International Meeting Point.
The congregation also contributed £1,204 towards Presbytery Assessments during the year.
There were no other related party transactions.
40
401 Page