Hamilton Road Presbyterian Church
A congregation of the Presbyterian Church in
Ireland
Trustees, Annual Report and Financial Statements
for the year ended 31 December 2023
Registered with the Charity Commission for Northern Ireland NIC105081

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterlan Church in Ireland
TRUSTEES. ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2023 including a Balance Sheet as at that date.
REFERENCE AND ADMINISTRATIVE DEfAILS
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
R P Campbell
W S E Carson [appointed June 2023]
Rev. C E Ebbinghaus
J Eves
S C Hanna
S Hardy
J Hatty [appolnted June 2023]
W P Hatty
C Killick
CJLee
J Macafee [retired September 2023]
N McAuley [appointed June 2023]
P Mclvor [appointed June 2023]
R McKeown [appointed June 2023]
E l Millen
S Mullan
S A Nelson [appointed June 2023]
C Mcconaghy
A S McDowell
B R McDowell
G Nesbitt
C S Petherick [retired January 2023]
L Robinson [appointed June 2023]
G W Rutherford
J R Sheldon
V J Steele
W Steele [retired January 2023]
S Stevenson
T Stevenson
G J Thornson
S Williams [retired March 2023]
During January 2023 the voting members of the congregation were engaged in an election of
new elders in accordance with the rules and guidance Set out in the Code. The congregation
was pleased to install these seven new elders, followingtheir appropriate training, on 4th June
2023.
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT (cont'd)
PRINCIPAL OFFICE BEARERS
Senior Minister
Rev. Christoph Ebbinghaus
Clerk of Session
Mr. Alan McDowell
Honorary Treasurer
Mr. Dean Russell
AUDITOR
Muir & Addy Accountants
Muir Building
427 Holywood Road
Belfast BT4 2LT
BANKERS
Danske Bank
81oomfield Shopping Centre
South Circular Road
Bangor
BT19 7HB
SOLICITORS
Carson McDowell Sollcltors
Murray House
4 Murray street
Belfast
BTI 6DN
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HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEES. ANNUAL REPORT (convd)
STRUCTURE AND MANAGEMENT
The Kirk Sesslon
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 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 administering all funds and
property belonging to the congregation. Members of the Kirk Session are ex-officio members
of the Congregational Committee.
The Klrk Sesslon consists of the ordained mlnlster and the ruling elders of the congregations.
All members are entitled to prop05e, speak, and exerclse equal votes at meetlngs, except that
the Moderator, the minister in active duty in the congregatlon, has no deliberative but only a
casting vote.
Stated meetings of the Kirk session are generally held on the 2. 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 assigned 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.
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HAMILTON ROAD PRESBYTERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT (convd)
The General Assembly
The General Assembly is the supreme court of the Church, repre5entlng 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 Presbyierian 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 thelr part in fulfllling God's mission
to our world.
The congregatlon's purpose Is 'to see unbelleving people become faithful followers of the Lord
Jesus Chrlst., Our vision for our church familyi by the grace of God, 15 to be disciples of Jesus
Christ. The congregatlon aim5 to Ilve out its purpose and vislon as a famlly 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 intentionallytake the lead to engage with,
encourage, and nurture younger members to maturity in Christ.
An Outward looking Community: where we want the blessings of God that belong to us in
the gospel to become blessings for others beyond the bounds of our community.
As a congregation of the 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.
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterlan Church in Ireland
TRUSTEES, ANNUAL REPORT (conVd}
ACTIVITIES AND OBJECTIVES
Our church family continues to meet on Sundays and we have been encouraged to see many
new face5 join with our many faithful attenders.
During the Covid-19 pandemic we commenced Ilve streamlng of services and this has been
continued to facilitate those not able to attend church in person.
Hamilton Road Presbyterian Church has a wide range of organisatlons and groups as listed
below.
Girls, Brigade
Boys, Bri8ade
Connect
Connect +
• YF
Women's Fellowship
Men's Football
Tots & Co
• HRPC Globe
Crèche
• Beginners, & Junlor and Senior Sunday School
Afternoon PW
Adult Incluslve Bible Club
REAL Women's Minlstry (includln8 book club)
MOPS
Coffee & Craft
Badminton
Men's Ministry
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterlan Church in Ireland
TRUSTEES. ANNUAL REPORT (cont'd)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The church family meets for worship each Sunday at 11.00am and 6,30pm. followed by coffee,
tea and fellowship after each seniice. This is an important part of how we engage together as
a church family.
During a morning service in June 2023 we were delighted to welcome 36 new members into
our church familv.
As well as our regular services during the year we acknowledged God's gift of new life with 6
Infant and 3 adult Sacraments of Baptism and gave thanks for falthful services and sought to
comfort those who had been bereaved during the year.
At 31 December 2023 there were 729 communlcant members and 663 famllles connected
wlth the congregation. Sunday morning attendance varies but an approxlmate average Is 450
with, on average, 400 weekly You Tube views.
Pastoral care
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 comprislng 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.
Mlsslon and outreach
Mission and outreach events continued to be central to the purpose of the church. The Drop-
in facility in the Welcome Centre opens on three mornings a week and Is staffed by volunteers
for the church family. CSSM, a summer programme for children and young people, run by
Scrlpture Union Northern Ireland and facilitated by many young people from the church, was
based in our church halls in July. Contact was continued with the local business community
with 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 activities to augment the ongoing
teaching of English. Sports provision, cooking and craft activities were introduced together
with a weekly drop in international café known collectively as HRPC Globe.
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterlan Church in Ireland
TRUSTEES. ANNUAL REPORT (cont'd)
Periodically throughout 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. During 2023 volunteers from within the church organised a 'free food Monda
where surplus and end of date food is donated by local supermarkets and is publicly made
available to any who require it- this is a developing ministry to the community.
The congregation supports the Unlted Appeal for Mission whlch is a central fund of the
Presbyterian Church in Ireland. A total of £37,155 was raised In 2023 against a target of
£34,972 and passed to PCI. This fund enables congregations to support the wider mission of
the denomination and to do mlssion and outreach on a denominational basls beyond what
the congregation could do on Its own. The United Appeal Fund provides financlal support for
mission personnel at home and overseas, assists congregations with the deployment of locally
based staff, enables church plantln& provides grant support for the upkeep of church
premises, assists wlth the running costs of Union Theological College, the Church's training
college for ministry students, and financially supports the congregation in the areas of
worship, discipleship, global mlssion, outreach, leadership, and pastoral care.
The congregation also has a long-standing involvement in, and commitment to, rnission, both
at home and across the world. There are currently 9 families/couples from the congregation
and 4 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 12 organisations working in the UK & Ireland and in
the rest of the world.
As well as encouraging prayer support for rnissions within the congregation, the Mlsslon5
Committee received general donations, speciflc donations {with request) and other income of
£163.363 in 2023 through the Mission5 Support bank account. A total of £165,362 was
disbursed to support the missions family and partner organlsatlons. All budget commitments
to missions family member5 and partner organlsations were honoured and, due to a generous
one-off donatlon of £20,000 and in line wlth the donorfs wishes, additlonal amounts were
distributed to our missions family and to further resource the work of Christianity Explored in
East Africa.
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.
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HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
TRUSTEES. ANNUAL REPORT (cont'd)
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General
Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
Property
There were no major refurbishment projects carried out during the year to the church
buildings.
Organlsations
The full list of organisations is set out above.
Our children and young people meet at various tlmes throughout the week during term tlme.
Many attend BB on Monday evenlngs, GB on Friday evenings and other organisatlons 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. Thi5 organisation provides an excellent opportunity for social interaction for
young mums and others with responsibility for small children and was particularly welcome.
Throughout 2023 many adults met in small Discipleship Group5 on a fortnightly basis in our
church buildings, with others attendlng prayer meetings, either onllne or in person. Our Adult
Inclusive Bible Club which meets fortnightlyi continues to be a wonderful means of provlding
safe space for adults with intellectual disabilities to spend time together, soclalising with
others and enjoying time away from their homes. It a150 gives a little bit of resplte 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. A men's ministry, providing various ad hoc events encouraging
fellowship between men of all ages, was developed and good numbers have attended. Forthe
more active in the congregation, a Men's Football Club ran on Thursday evenings and forthose
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.
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
TRUSTEES. ANNUAL REPORT (convd)
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, thls framework leads to practical expressions of Christian beliefs and standards in the
local community such as through the care of those in need (including the sick, disabled, and
bereaved).
The above benefit5 are delivered locally by congregations and thelr members or are facilitated
through presbyteries or are organised and delivered centrally. Local delivery Is facllitated by
central resources In nearly all cases. Public access Is rnade 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 15
related to Mlnlsters, Misslonaries, Deaconesses, Irish Misslon workers and Lay Agents who
receive benefits because of thelr 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
public.
The Kirk Session has had regard to the Charity Commission's public benefit requirement
statutory guidance.
10 I Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
TRUSTEES, ANNUAL REPORT (convd)
FINANCIAL REVIEW
The congregation's main source of unrestricted Income is members, contribution5 through
Freewill Weekly Offering IFWOI recorded giving. There were 424 contributors during the year
(412 in previous year) donating a total of £370,897 to the unrestricted Freewill Offering
(General) Fund (£342,899 in previous year). An additional amount of £77,890 was received in
the form of Gift Aid {£72,579 in previous year). Once other income is taken into account, the
total FWO Fund income was £523.011 compared to £473,348 in the previous year lan increase
of £49,663 i.e. IO%). This level of increase in the total giving to the FWO Fund is very
encouraging and represents the sacrificial commitment of our members despite difficult
economic times as well as the continued growth in the work and ministries of the church. We
8lve thanks to God for His faithfulness In supplying these resources to fund the work of the
church.
Total income of the congregation for both unrestrlcted and restrlcted purposes durlng the
vear was £778,383 compared to £762,822 In the previous year which was an increase of
£15,561 i.e. 2%. This sustained level of income reflects the continued commitment and
generosity of members despite ongoing financial uncertainty for many.
The significant increase In FWO Fund Income of IO% has enabled the congregation to largely
absorb the increases In expenditure outlined above and contlnue to report a surplus albeit
reduced compared to the previous year. It is very encouraging that member contributlons and
other income have increased to enable the developing and growing ministries of the church
to continue without any restriction on available funds.
Total expendlture through the FWO Fund was £491,810 of which £291,463, or 59%, related
to ministerial and other staff costs. The equivalent total for 2022 was £398,109 of which
£245,454 related to ministerlal and other staff costs. Overall expenditure through the FWO
Fund increased by almost £IOO,000- mainly due to the increase in staff costs of £46,009, the
increase in ministry-related costs of £16,236, and other inflation-related increases in utilities
and insurance costs. After taking into account net transfers from other funds totalling £958,
the net surplus of income over expenditure In the FWO Fund was £32,159.
Total expenditure of the congregation for both unrestricted and restricted purposes during
the year increased from £805,002 in the previous year to £822.738- mainly due to increased
congregational running cost5 as outlined above.
11 I Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT {conVd)
RESPONSIBILITIES IN RESPEcf 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 preparlng the financial statements the Trustees are required to:
select suitable accounting policies and then apply them conslstently
make Judgements and estimates that are reasonable and prudent
prepare the flnanclal statements on the golng 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 2015)" They are also responsible for safeguarding the assets of the
congregation and hence for taking reasonable steps forthe prevention and detection of fraud
and other irregularities.
GOING CONCERN
The activities of the congregatlon 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 comrnitment5,
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 bud8eted financial commitments in the coming year.
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HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
TRUSTEES, ANNUAL REPORT (convd)
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 has been the policy of the Trustees to
hold the equivalent of at least 3 months, normal runnlng costs in cash reserves. The minimum
level of unrestricted reserves has been held at £120,000 following the increase in 2022 to take
account of increased costs. At December 31st, cash held In the General and Business
Investment bank accounts totalled £330.758. This total includes cash in relation to restricted
funds not held in separate bank accounts and doesn't include unrestricted and restricted
income that still had to be transferred from our payment processor (Stripe) account.
RISK REVIEW
A review of major rlsks 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 expectatlon of ongoing financial support from members. These risks are mitigated by the
Trustees, and the Congregational Committee, regularSy monitoring the various actlvities of the
congregation at stated meetlngs, by encouraglng members In their regular giving and, by
reviewlng Internal controls.
roved by the Kirk Session and signed on its behalf by:
McDowell
Norman Bennett
19th May 2024
19th May 2024
131 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
Independent Auditor's Report to the Members of Hamilton Road Presbyterian Church a
Congregatlon of The Presbyterlan Church in Areland
Year ended 31 December 2023
Opinlon
We have audited the financial statements of Hamilton Road Presbyterian Church a
Congregation of The Presbyterian 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 Accounting 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 charity's 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 with United Kingdom Generally Accepted
Accounting Practice;
have been prepared in accordance with the requirements of the Charities Act
(Northern Ireland) 2008.
Bas15 for oplnlon
We conducted our audit In accordance wlth International Standards on Auditlng (UK> {ISAs
(UK}) and applicable law. Our responsibilities under those standards are further described in
the auditor'5 responsibilities for the audit of the financial statements section of our report.
We are independent 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 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.
141 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
Independent Auditor's Report to the Members of Hamilton Road Presbyterian Church a
Congregation of The Presbyterlan Church in Ireland {continued)
Year ended 31 December 2023
Conclusions relatlng to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going
concern basis of accounting in the preparation of the financial statements Is appropriate.
Based on the work we have performed, we have not identified any material uncertainties
relating 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 twelve months from
when the flnancial statements are authorlsed for issue.
Our responsibilities and the responslbllities of the trustees with respect to going concern are
described in the relevant sections of this report.
Other informatlon
The 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 forthe
other information. Our opinion on the financial statements does not cover the other
information and, except to the extent otherwise explicitly stated in our report, we do not
express any form of assurance conclusion thereon.
In connection with our audit of the financlal statements, our responslbility is to read the other
Information and, in doing so, consider whether the other information is materially
inconsistent wlth the financlal statements or our knowledge obtalned In the audit or
otherwlse appears to be materially misstated. If we Identify such material inconsistencies or
apparent material mlsstatements, we are required to determlne whether there is a material
mlsstatement In the financial statements or a material misstatement of the other information.
If, based on the work we have performed, we conclude that there Is a materlal mlsstatement
of this other Information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which 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 mi5Statements in the trustees,
report.
151 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
Independent Audltor's Report to the Members of Hamllton Road Presbyterian Church
Congregatlon of The Presbyterlan Church in Ireland (continued)
Year ended 31 December 2023
We have nothingto report in respect of the following matters in relation to which the Charities
Act (Northern Ireland) 2008 requires us to report to you if, in our opinion:
the information 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 audlt.
Responslbllltles of trustee5
As explained more fully in the trustees, responsibilities statement. the trustees are responsible
for the preparation of the financlal statements and for being satisfied that they give a true and
fair view, and for such internal control as the trustees determine Is necessary to enable the
preparation of financial statements that are free from material misstatement, whether 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 trustees either intend to
liquldate the charity or to cease operatlons, or have no realistic alternative but to do so.
Audltor's responslblllties for the audlt of the flnanclal statements
Our objectives are to obtaln reasonable assurance about whether the financial statements as
a whole are free from materlal mlsstatement, whether due to fraud or error, and to issue an
auditorfs report that includes our oplnion. 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 error and are
considered material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial statements.
161 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
Independent Auditor's Report to the Members of Hamilton Road Presbyterian Church
Congregation of The Presbyterian Church in Ireland (contlnued)
Year ended 31 December 2023
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 conditions 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
regulations and competence to recognise non-compliance. We used checklists in evaluatlng
the presentation, structure and content of the financial statements. 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 trends that might indicate
misappropriation of income. We consider that our audit has a reasonable chance of detecting
a materlal fraud in this area.
As part of an audlt in accordance wlth ISAS (UK), we exerclse professlonal judgment and
maintain professional skepticism throughout the audlt. We also:
Identify and assess the rlsks 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 sufficlent and appropriate to provide a
basis for our opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to 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 appropriatene55 of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by the trustees.
171 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
Independent Audltor's Report to the Members of Hamilton Road Presbyterian Church a
Congregatlon of The Presbyterian Church In Ireland (contlnued)
Year ended 31 December 2023
Conclude on the appropriateness of the trustee5' 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 goin8 concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditorfs 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,
Evaluate the overall presentation, structure and content of the flnancial Statements,
including the disclosures, and whether the financlal statements represent the
underlying transactlons and events in a manner that achieves fair presentatlon.
We communlcate with those charged with governance regarding, among other matters, the
planned scope and timin8 of the audit and significant audit findin8s, including any significant
deficiencies in internal control that we identify during our audit.
Use of our report
This report Is made solely to the charity's member5, as a body, in accordance with section 65
of the Charities Act (Northern Ireland) 2008. Our audlt work has been undertaken so that we
might state to the charity'5 members those matters we are required to state to them in an
auditor's report and for no other purpose. To the fullest extent permitted by law, we do not
accept or assume responslbility to anyone other than the charity and the charity'5 members
as a body, for our audit work, for this report, or for the opinions we have formed.
Muir & Addy
Chartered accountants & statutory audltor
427 Holywood Road
Belfast
BT4 2LT
19 May 2024
181 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterian Church In Ireland
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2023
Notes
Total
Funds
2022
Unrestrlrted Restrlcted
Funds
Fund5
Total
Funds 2023
Income from:
Donations and legacies
Charltable actlvities
Other sources
475,652
3,947
44,412
242,497
11,554
321
718,149
15,501
44,733
712,716
3,559
46,547
Total
524,011
254,372
778,383
762,822
Expendlture on:
Ralsing funds
Charitable activitie5
452
494,579
452
822,286
467
327,707
804,535
Total
495,031
327,707
822,738
805,002
Net Income l (expendlture)
28,980
(73.335)
(44,355) 142,180)
Transfers between funds
12
{4,042)
4,042
Net movement in funds
Reconclllation of funds:
24,938
{69,293)
144,355)
(42.180)
Total funds brought forward
295,982 1,567,468 1,863,450 1,905,630
Total funds carrled forward
320,920 1,498.175 1,819,095 1,863,450
191 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
BALANCE SHEEr
As at 31 December 2023
Notes
Unrestricted Restrlrted Total Funds
Funds
Funds
2023
Total
Funds
2022
Flxed assets:
Tangible assets
18,471 1,422,758
1,441.229 1,466,030
Total fixed assets
18.471 1,422,758
IA41.229 1,466,030
Current assets
Debtors and pre-payments
Cash at bank and in hand
15,793
298,539
3,436
76.346
19,229
374,885
30,556
403,373
10
Total current assets
314.332
79,782
394,114
433,929
Current liabilltles:
Creditors: Amounts falling
due within one year
11
11,883
4.365
16,248
36,509
Net current assets or
Ilabilitffies
302,449
75,417
377.866
397,420
Total assets less current
liabilltles
Creditors: Amounts falllng
due after more than one year
320,920 1,498,175
1,819,095 1,863.450
Total net asset5 or Ilabllltles
320,920 1.498,175
1,819,095 1,863,450
201 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
BALANCE SHEET
As at 31 December 2023
(convd)
Unrestrlcted
Funds
Restricted
Funds
Total
Funds
2023
Total
Funds
2022
Restrlcted funds
1,498,175 1,498,175 1,567,468
Unrestricted funds
320,920
320,920
295,982
Total funds
320,920
1,498,175 1,819,095 1,863,450
Approved by the Kirk Session and signed on its behalf bv:
Alan McDowell
Norman Bennett
19th May 2024
19th May 2024
211 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterfan Church in Ireland
Statement of cashflows
Year ended 31 December 2023
2023
2022
Cash flows from operatlng actlvities
Net income
(44,355} (42,180)
Adjustmentsfor..
Depreciation of tangible fixed assets
46,525
42,743
Changes In..
Trade and other debtors
Trade and other creditors
11,327
(20,260)
119,193
2,516
Cash generated from operatlons
(6,763)
122,272
Net cash used in operatlng activities
(6,763}
122,272
Cash flows from investlng activities
Purchases of tanglble fixed assets
(21,724)
Net cash from investing activitles
(21,724)
Cash flows from financlng actlvltles
Proceeds from/(repayment of) borrowings
Net cash from flnanclng activities
Net Increa5e/(decrease} In cash and cash equivalents
Cash and cash equivalents at beglnnlng of year
{28,487)
403,372
122,272
281,100
Cash and cash equlvalents at end of year
374,885
403,372
221 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterlan Church in Ireland
NOTESTO THE ACCOUNTS
Year ended 31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with Accounting and Reporting
by Charities: Statement of Recommended Practlce applicable to charitles preparing their
accounts In accordance with Financial Reporting Standard applicable In the UK and Ireland
(FRS1021 (effective l January 20151.
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
transactlons, assets, and liabilities for whlch the congregation is responsible in law. They do
not include the accounts of church groupsthat owe their affiliatlon to another body, northose
that are informal gathering5 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 unrestrlcted income funds dependlng upon the purpose for which the
endowment was established In the first place.
Restrlcted funds comprise (a) Income from endowments, which 15 to be expended only on
the restrlcted purposes Intended by the donor, and {b} revenue donatlons or grants for a
specific congregational activity Intended by the donor. Where these funds have unspent
balances, Interest on thelr pooled investment Is apportioned to the individual funds on an
average balance basis.
Unrestricted funds are income funds that 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.
231 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
NOTESTO THEACCOUNTS
Year ended 31 December 2023
ACCOUNTING POLICIES {cont'd)
INCOMING RESOURCES
(i) Recognltion 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) Incomlng resources with related expenditure
Where incoming resources have related expenditure {as with fundraising income) the
incomlng resources and related expendlture are reported gross in the SOFA.
lili) 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 donatlons and glfts
Incoming resources from tax reclaims are included In the SOFA at the same tlme a5 the gift to
which they relate.
Iv) Contrartual Income and performance related grants
This Is only included in the SOFA once the related goods or service5 have been delivered.
(vll Gifts in klnd
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount reallsed. Gifts in klnd for sale or distribution are included in the accounts as gifts only
when sold or distributed by the charity. Glfts in kind for use by the charity are included in the
SOFA as incoming resources when receivable.
241 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterlan Church in Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
ACCOUNTING POLICIES {conVd)
{vil) Donated servlce5 and facilitles
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.
{viii) Volunteer help
The value of any voluntary help received Is not included In the accounts but is descrlbed in
the trustees, annual report.
(Ix)
Investment Income
This 15 included in the accounts when receivable.
Investment galns and losses
This includes any galn or loss on the sale of investments and any gain or loss resultlng from
revaluing investment5 to market value at the end of the year.
EXPENDITURE AND LIABILITIES
(xl) Llabllity recognition
Liabilities are recognised a5 soon as there is a legal or constructlve obligation committing the
congregation to pay out resources.
Ixll) Governance costs
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 constitutSona5 matters.
(xlll) Grants with performance conditions
Where the charity gives a grant with condltions 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.
251 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
ACCOUNTING POLICIES (convd)
{xiv) Grants payable without performance conditions
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 functlons 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 tlme spent and other costs by
their usage.
ASSETS
(xvi) Tanglble 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
useful life as follows:
Buildings:
Solar Panels:
Fixtures, fittings, furniture and equipment
Computers, software and technical equipment
over 50 years
over 10 years
over 5 years
over 5 year5
{xvll) 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.
261 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
NOTESTO THE ACCOUNTS
Year ended 31 December 2023
INCOME FROM DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Recorded glving
Gift Aid
Loose collectlons
Donations and gifts
Legacies and bequests
370,897
77,890
3,162
12,703
11,000
95,196 466,093 452,878
36,373 114,263 121,039
3,162
2,814
110,928 123,631 106,271
11,000
29,714
475,652
242,497 718,149 712,716
INCOME FROM CHARITABLE AcfiviTIES
Unrestrlcted Restricted
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Charitable activities {previously reported
as Income from Other Sources for
Restricted Funds)
Grants
3,947
11,554
15,501
3,559
3,947
11,554
15,501
3.559
271 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregatlon of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
INCOME FROM OTHER SOURCES
Unrestrlcted Restricted
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Solar panel Income
Other Income {including income from
room hire, church events and bank
account Interest)
13.177
31,235
13,177
31,556
10,225
36,322
321
44,412
321
44,733
46,547
EXPENDITURE ON RAISING FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
2023
Total
Funds
2022
FWO envelopes
452
452
467
452
452
467
281 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterlan Church in Ireland
NOTES TO THE AcCou￿rS
Year ended 31 December 2023
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restrlcted
Funds
Total
Funds
2023
Total
Funds
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Other expenditure for restrlcted
purposes
Donatlons to missions and charltles
Governance/Office costs
Depreciation
20,049
1,353
291,463
145,504
20,049
20,049
1,353
1.204
291,463 245,454
145,504 113,855
55,376 104,854
55,376
8,000
23,319
4,891
230,696
238,696 262,141
23,319
14,235
46,526
42,743
41,635
494,579
327,707
822.286 804,535
EXPENDITURE ON EMPLOYMENT COSTS
Total Funds
2023
Total Funds
2022
Salaries, wages and ministerial allowances
National Insurance contributlons
Penslon contributions
254,526
15,044
17,692
205,802
18,758
16,769
287,262
241.329
291 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterfan Church in Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
Salaries, wages and ministerial allowances excludes travel, subsistence, training and
ministerfs expenses as well as the Apprenticeship Levy charge. Employerfs National Insurance
contributions are shown as net costs after the Nl employment allowance of £5,000 is taken
into account. The Senior Ministerfs 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 6).
Number of Employees
The average number of employees, Including ministerial staff, during the year was 11 {10 in
2022). There was one employee in receipt of employee benefits In excess of £60,000 (2022:
none).
Penslon Costs
The Senior Minister of the congregation is a member of the Presbyterian Church in Ireland
Pension Scheme (2009). This is a scheme operated by the Presbyterian Church in Ireland, a
separate registered charity. The congregation pays an assessment to the Presbyterian Church
in Ireland equivalent to the employer's pension contribution for the Scheme and based on
the stipend paid to the minister. 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 the Scheme Trustees have
agreed a funding plan to ensure the Scheme is sufficiently 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
insurin8 death in service benefits and funding the scheme deficit.
301 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
The pension contributions of £17,692 made by the congregation during the year were broken
down as follows:
Total
Funds
2023
Total
Funds
2022
Penslon contributlons for Senior Minister
Pension contribution5 for other employees
12,987
4,705
11,288
5,481
The congregatlon operates a deflned pension contrlbutlon policy for Its non-mlnlsterial
employees. The scheme and its assets are held by an independent scheme manager. The
pension charge represents the employerfs contributions due from the congregation during
the year.
311 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregatlon of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
TANGIBLE FIXED ASSETS
Land and
Fixtures,
Freehold
Fittings,
Property Fumiture &
Equipment
Solar
Panels
Sound
and
Media
Total
Cost or valuatlon
At start of year
Additions
2,378,403
55,957
19, 104
50,980 42,938 2,528,278
2,620
21,724
At end of year
2.378,403
75,061
50,980 45,558 2.550,002
Depreciatlon
At start of year
Provision for year
946,364
25,968
38,574
9,615
40,784 36,526 1,062,248
5,098
5,844
46,525
At end of year
972,332
48.189
45,882 42.370 1,108,773
Net Book Value
At start of year
1,432,039
17,383
10,196
6,412 1,466,030
At end of year
1,406,071
26.872
5,098
3,188 1,441,229
Land and Freehold Property contains three classes of assets: land, church property and
resldential property. Residentlal property is that made avallable to employees of the church.
The only resldential property Is the manse used by the Senlor Mlnister 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.
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.
321 Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
NOTESTO THE ACCOUNTS
Year ended 31 December 2023
The church property, including the land, is under the control of the congregation's tru5tee5
(the Kirk Session), but has been 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).
In line with a dlrective from PCI, however, it was agreed by the congregation's trustees and
ratified by a meeting of the congregation in October 2023 that the church property, including
the land, should be vested in the PCI Holding Trustee Company. This transfer Is currently In
the process of legal completion.
The Welcome Centre extension Is Included at cost in the balance sheet and depreciated In
Ilne 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 to 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 Ilne with the agreed depreciated hlstorlcal cost treatment, the value was fully depreciated
by means of an in-year depreciation adjustment.
DEBTORS AND PRE-PAYMENTS
2023
2022
Gift Aid recoverable
Other receivables
Pre-paid insurance costs
14,992 23,918
90
2,935
4,147
3,703
19,229 30,556
33 | Page

HAMILTON ROAD PRESBYfERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
10. CASH AT BANK AND IN HAND
2023
2022
General/Business Investment Accounts
Stripe Account {non-Misslons)
Stripe Account (Missions)
Mission Support Account
Property Support Account
Boys, Brigade Account
Glrls, Brlgade Account
Cash in hand
330,758
15,646
998
10,588
326,040
32,147
29,535
4,833
10,818
5,171
11,703
21
374,885
403,373
11. CREDITORS: amount falling due withln one year
2023
2022
Electricity and electrical repalrs bllls
Audlt fee
Water rates
Gas blll
Other charlty disbursements
PCI United Appeal disbursement
PAYE and NI/Pension contrlbutions
Stipend adjustment
Other creditors
4,401
2,520
1,668
1,796
6,586
2,400
7,000
7,000
1,473
10,701
3,976
1,887
16,248
36,509
31 I Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregatlon of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
12. FUND BALANCES AND RECONCILIATION OF FUNDS
Balance at
start
Income Expendltur•
Net Transfers Balance at
Income
end
Unrestricted Funds
Freewill Offering
Bequest Income
211,519
84,463
523,011
1,000
{491,8101
(3,221}
31,201
(2,2211
958
15,0001
243,678
77,242
295,982
524,011
1495,031)
28.980
14,042)
320,920
Restrlcted Funds
Fixed A55ets
Property
Misslon Support
Other Misslons
Unlted Appeal
World
Development
Appeal
Moderatoes
Appeal
Presbyterian
Children's Society
Tearfund
Christlans Agalnst
Poverty
BB
GB
Other
Congregational
Funds and Orgs
1,495,169
(397)
883
137,649
25,714
35,238
2,818
{41,635)
134,4601
{140,845)
(24,517)
(36,035)
12,6191
{42,0321
133,5771
{3,1961
1,197
(797)
199
129,535)
33,577
11,000}
1,423,602
33,387
4,696
797
181
29,191
5,893
380
32
24
24
56
266
2,535
{2,217)
318
824
432
19,588
814
{19,8871
(1,1601
{2991
{3461
525
86
7,517
14,227
9,939
10,903
11,198
7,406
(8,4551
(8,333)
(7,544)
2,448
2,865
1138)
9,965
17,092
10,801
1,000
1.567,468
254,372
(327,707)
173,334)
4.042
1,498,175
Total Funds
1,863,450
778,383
1822.738)
(44.355)
1,819,095
351 Page

HAMILTON ROAD PRESBYTERIAN CHURCH
A congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
Year ended 31 December 2023
13.
RELATED PARTYTRANSACTIONS
The only trustee who directly received any remuneration from the congregation was the
Senior Minister, Rev. Christoph Ebbinghaus, who received total expenses payments of £359
during the year. The Senior Ministerfs stipend £54,612 (2022: £47.035), car allowance and
ministerial allowances £6701 (2022: £6,382) is 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 charlty):
£20,049 for congregational assessments
£37,1SS towards the United Appeal {accrued and adjusted figure)
£3,125 towards the World Development Appeal (adjusted figure}
£31 towards the Moderator's Appeal (adjusted figure)
The congregation also contributed £1,353 towards Presbytery Assessments during the year.
There were no other related party transactions.
361 Page