## **BALLINDERRY PRESBYTERIAN CHURCH** **Registered with the Charity Commission for Northern Ireland (NIC105106)** ## **FINANCIAL STATEMENTS** **Year ended 31 December 2022** ## **INDEPENDENT EXAMINER’S REPORT** ## **TO THE TRUSTEES OF BALLINDERRY PRESBYTERIAN CHURCH** I report on the financial statements of the charity for the year ended 31 December 2022 which are set out on pages 2 to 5. This report is made solely to the charity’s Trustees, as a body. My work has been undertaken so that I might state to the charity’s Trustees those matters I am required to state to them in an Independent Examiner’s Report and for no other purpose. To the fullest extent permitted by the law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for my work or this report. ## **Respective Responsibilities of Trustees and Examiner** As the charity’s Trustees you are responsible for the preparation of the financial statements. Having satisfied myself that the charity is not subject to audit and is eligible for independent examination it is my responsibility to:- - Examine the financial statements - Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)9b) of the Act; and - State whether particular matters have come to my attention. ## **Basis of independent examiner’s report** I have examined the charity’s financial statements as required under section 65 of the Charities Act and my examination was carried out in accordance with the Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as Trustees concerning any such matters. ## **Independent examiner’s statement** I have completed my examination for the year ended 31[st] December 2022 and no matter has come to my attention which gives me reasonable cause to believe that, in any material respect - 1) the requirements to keep accounting records and prepare accounts which accord with those accounting records have not been met and - 2) that there is further information needed for a proper understanding of the financial statements to be reached. Signed: Dated: 22[nd] May 2023 A I McCullagh Accountant & Independent Examiner 6 Agars Road Lisburn BT28 2TQ -1- ## **BALLINDERRY PRESBYTERIAN CHURCH** ## **Statement of Financial Activities Year ended 31 December 2022** ## _**Receipts and Payments Account**_ ||**Note**|**Restricted**|**Unrestricted**|**2022**|**2021**| |---|---|---|---|---|---| |||**£**|**£**|**£**|**£**| |**Receipts from:**|||||| |Donations|2|20,508|39,679|60,187|50,907| |Investments|3|58|475|533|466| |Other sources|4|-|8,840|8,840|6,597| |||______|______|______|______| |**Total receipts**||**20,566**|**48,994**|**69,560**|**57,970**| |||______|______|______|______| |**Payments on:**|||||| |Charitable activities|5|12,048|49,108|61,156|50,293| |Establishment costs|6|3,718|4,645|8,363|10,773| |||______|______|______|______| |**Total payments**||**15,766**|**53,753**|**69,519**|**61,066**| |||______|______|______|______| |**Net movement in funds**||**4,800**|**(4,759)**|**41**|**(3,096)**| |Funds brought forward||27,498|34,225|61,723|64,819| |||______|______|______|______| |**Funds carried forward**||**32,298**|**29,466**|**61,764**|**61,723**| |||======|======|======|======| -2- ## **BALLINDERRY PRESBYTERIAN CHURCH** ## **Statement of Assets and Liabilities As at 31 December 2022** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |**Bank and cash balances**||| |Bank deposit accounts|16,535|15,700| |Bank current accounts|44,775|45,179| |Cash in hand|454|844| ||----------|----------| ||61,764|61,723| ||======|======| |**Other assets**||| |Fixed assets – Note 7|2,060,146|1,728,751| |Investments – Note 8|23,185|25,258| ||----------|----------| ||2,083,331|1,754,009| ||======|======| |**Liabilities**|**-**|**-**| ||======|======| The Receipts and Payments Account and Statement of Assets and Liabilities were approved at a meeting of Trustees of the charity on 14th March 2023 and authorised for issue. _______________________ James Moore – Trustee/Clerk of Session ______________________ Colin McMurtry – Trustee/Treasurer -3- ## **BALLINDERRY PRESBYTERIAN CHURCH** ## **Notes to Receipts and Payments Account Year ended 31 December 2022** **1. Accounting basis** The Trustees have elected to prepare the accounts on a receipts and payments basis in accordance with the provisions in The Charities Accounts and Reports Regulations (Northern Ireland) 2015. All amounts are recorded in sterling. **2. Donations** |**Donations**||||| |---|---|---|---|---| ||Restricted|Unrestricted|**2022**|**2021**| ||£|£|**£**|**£**| |Donated for charitable activities|11,509|39,679|51,188|43,977| |Donated for establishment costs|8,999|-|8,999|6,930| ||______|______|______|______| ||20,508|39,679|60,187|50,907| ||======|======|======|======| Donations include the attaching gift aid tax, where applicable. **3. Investment income** |**3. **|**Investment income**||||| |---|---|---|---|---|---| |||Restricted|Unrestricted|**2022**|**2021**| |||£|£|**£**|**£**| ||Dividends|55|457|512|455| ||Interest|3|18|21|11| |||______|______|______|______| |||58|475|533|466| |||======|======|======|======| |**4. **|**Other income sources**||||| |||Restricted|Unrestricted|**2022**|**2021**| |||£|£|**£**|**£**| ||Rents and wayleaves|-|8,190|8,190|4,799| ||Graveyard fees|-|550|550|1,420| ||Sundry|-|100|100|378| |||______|______|______|______| |||-|8,840|8,840|6,597| |||======|======|======|======| |**5. **|**Charitable activities**||||| |||Restricted|Unrestricted|**2022**|**2021**| |||£|£|**£**|**£**| ||Donations to Missions and||||| ||other charities|2,535|1,200|3,735|646| ||United Appeal|3,325|817|4,142|4,227| ||Sunday School costs|5,271|-|5,271|1,110| ||Ministerial costs|-|25,820|25,820|28,514| ||Central assessments|-|3,739|3,739|3,940| ||Organisations running costs|417|-|417|297| ||Other running costs|500|17,532|18,032|11,559| |||______|______|______|______| |||12,048|49,108|61,156|50,293| |||======|======|======|======| -4- ## **BALLINDERRY PRESBYTERIAN CHURCH** ## **Notes to Receipts and Payments Account Year ended 31 December 2022** |||Restricted|Unrestricted|**2022**|**2021**| |---|---|---|---|---|---| |||£|£|**£**|**£**| |**6. **|**Establishment expenses**||||| ||Property maintenance|3,614|4,645|8,259|7,268| ||Equipment|-|-||929| ||Internal alterations|-|-||2,485| ||Fees|104|-|104|91| |||______|______|______|______| |||3,718|4,645|8,363|10,773| |||======|======|======|======| ## **7. Fixed Assets** The congregation owns all the church property situated at Meeting House Road, Ballinderry Upper, Lisburn and the associated fixtures, fittings, plant and machinery. These have an insured value of £2,010,146. Additionally there is approx. 10 acres of farmland at Trustees valuation of £50,000. ## **8. Investments** The congregation has the following investments, shown at market valuation: ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |PCI General Investment Fund|23,185|25,258| ||======|======| -5-