BALLINDERRY PRESBYTERIAN CHURCH
Registered with the Charity Commission for Northern Ireland (NIC105106)
FINANCIAL STATEMENTS
Year ended 31 December 2023
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 2023 attached hereto.
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:-
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Examine the financial statements
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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
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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 2023 and no matter has come to my attention which gives me reasonable cause to believe that, in any material respect
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1) the requirements to keep accounting records and prepare accounts which accord with those accounting records have not been met and
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2) that there is further information needed for a proper understanding of the financial statements to be reached.
Signed: Dated: 21st May 2024
A I McCullagh Accountant & Independent Examiner 6 Agars Road Lisburn BT28 2TQ
BALLINDERRY PRESBYTERIAN CHURCH
General account – INCOME Year ended 31 December 2023
Balance b/forward 27,264.44 Specified sources: Freewill offerings 36,173.55 Loose collections 798.53 Tax refunds 7,007.39 Donations towards hall light & heat: Bowling Club 300.00 PW 100.00 Donations for others: United Appeal collection 2,340.00 Tax refunds thereon 513.00 Harvest collection – for PCS 72.00 Other income: Rent from Manse 9,540.00 Rent from land 560.00 Investment income 478.40 Interest 81.29 Wayleave rents 44.04 Grave fees 565.00 Donations in lieu of flowers – the late Helen Fletcher 340.00 Bequest – the late Helen Fletcher 5,000.00 Energy support grant 600.00
-----------91,777.64 =======
BALLINDERRY PRESBYTERIAN CHURCH
| General account – EXPENDITURE | |
|---|---|
| Year ended 31 December 2023 | |
| £ | |
| Ministerial costs: | |
| Investment income paid to minister | 104.78 |
| Rents paid to the minister | 560.00 |
| Mileage paid to minister | 720.00 |
| Minister’s assistants | 3,466.33 |
| Pulpit supply | 75.00 |
| Assessments: | |
| Stated supply | 15,340.00 |
| Central Ministry Fund | 1,061.00 |
| Widows of Ministers Fund | 217.00 |
| Incidental Fund | 868.00 |
| Sick supply fund | 10.00 |
| Prolonged Disability Fund | 217.00 |
| Ministerial development | 96.00 |
| Students bursary fund | 386.00 |
| Assembly Buildings’ External Works | 482.00 |
| Presbytery fees | 329.81 |
| Organist | 1,000.00 |
| United Appeal(target £4,329) | 4,329.00 |
| Manse rates | 2,329.09 |
| Water & sewerage charges | 310.78 |
| Insurances | 3,250.00 |
| Electricity | 2,443.85 |
| Heating oil | 3,067.52 |
| Maintenance of church, hall & grounds | |
| Grounds maintenance & grass cutting | 640.00 |
| Fire & security alarm maintenance | 340.00 |
| Fire extinguisher service | 366.00 |
| 3 new exit fittings | 210.00 |
| Organ repairs | 200.00 |
| Plumbing repairs | 125.00 |
| Teapots purchased | 146.40 |
| Topsoil | 44.99 |
| Printing & stationery | |
| FWO envelopes | 299.81 |
| Annual Reports (2 yrs) | 367.00 |
| Donations: | |
| Arab World Ministries | 1,200.00 |
| Society for Orphans of Ministers & Missionaries | 100.00 |
| Belfast City Mission | 100.00 |
| Irish Mission | 100.00 |
| Presbyterian Children’s Society | 72.00 |
BALLINDERRY PRESBYTERIAN CHURCH
| General account – EXPENDITURE(cont’d) | |
|---|---|
| Year ended 31 December 2023 | |
| £ | |
| Other costs: | |
| Contribution to Presbytery stand at Balmoral Show | 200.00 |
| Broadband charges | 406.80 |
| Property condition report | 504.00 |
| Hall supplies | 164.15 |
| Gifts & flowers | 330.00 |
| Easter family fun day | 120.00 |
| Family barbeque | 302.56 |
| Big Breakfast | 86.25 |
| Study material – Advent Devotions | 100.00 |
| Fee – examination of accounts | 125.00 |
| Christmas tree | 55.00 |
| Ground (3 yrs) | 2.04 |
| Balance c/forward | 44,407.48 |
| ------------ | |
| 91,777.64 | |
| ======= |
Property Fund
| Property Fund | Property Fund | Property Fund | Property Fund |
|---|---|---|---|
| -------------------------------------------------------------------------------------------------------------------- | |||
| Balance b/forward | 27,155.98 | Container storage unit purchased 4,380.00 | |
| Envelopes | 3,910.00 | Building control fee re: hall | 316.00 |
| Standing orders | 3,515.00 | Carpet - church | 6,117.00 |
| Harvest gift day | 17,780.00 | Painting - church | 1,800.00 |
| Tax refunds | 5,539.00 | Audio visual update | 1,029.00 |
| Interest | 58.23 | Sundry materials | 375.15 |
| Minister’s room repairs | 2,878.15 | ||
| Church – repairs to flooring, | |||
| windows and slates | 625.00 | ||
| Bank charges | 134.74 | ||
| Balance c/forward | 40,303.17 | ||
| ----------- | ------------ | ||
| 57,958.21 | 57,958.21 | ||
| ======= | ======= | ||
| Benevolent Fund | |||
| -------------------------------------------------------------------------------------------------------------------- | |||
| Balance b/forward | 280.26 | Balance c/forward | 295.08 |
| Investment income | 14.82 | ||
| ------------ | ------------ | ||
| 295.08 | 295.08 | ||
| ======= | ======= | ||
| Choir Account | |||
| -------------------------------------------------------------------------------------------------------------------- | |||
| Balance b/forward | 1,674.33 | Balance c/forward | 6,674.33 |
| Bequest – the late Helen Fletcher | 5,000.00 | ||
| _ | _ | ||
| 6,674.33 | 6,674.33 | ||
| ======= | ======= | ||
| Sunday School Account | |||
| -------------------------------------------------------------------------------------------------------------------- | |||
| Balance b/forward | 1,759.79 | Fundraising expenses | 33.42 |
| Collections & Christmas service | 742.70 | Fundraising mugs | 400.00 |
| For Greenhill residential | 1,850.00 | Supplies & resources | 399.72 |
| Donations | 200.00 | Greenhill Residential | 1,532.20 |
| For concert | 364.50 | Kilbroney residential | 200.00 |
| Fundraising events | 1,126.20 | Holiday Bible Club | 502.13 |
| Training | 25.00 | ||
| Concert tickets | 403.00 | ||
| Christmas party | 139.51 | ||
| Easter | 40.00 | ||
| Children’s Day | 285.30 | ||
| Events | 421.31 | ||
| Repairs | 110.23 | ||
| Gifta | 35.00 | ||
| Donation – Abaana Orphans | 412.00 | ||
| Balance c/forward | 1,104.37 | ||
| ------------ | ------------ | ||
| 6,043.19 | 6,043.19 | ||
| ======= | ======= |
Mother & Toddlers
| Mother & Toddlers | Mother & Toddlers | Mother & Toddlers | Mother & Toddlers |
|---|---|---|---|
| ------------------------------------------------------------------------------------------------------------------------- | |||
| Balance b/forward | 401.55 | Balance c/forward | 401.55 |
| ======= | ====== | ||
| Bowling Club | |||
| ------------------------------------------------------------------------------------------------------------------------ | |||
| Balance b/forward | 1,091.38 | Heat & light | 300.00 |
| Membership fees | 150.00 | Balance c/forward | 941.38 |
| ---------- | ---------- | ||
| 1,241.38 | 1,241.38 | ||
| ====== | ===== | ||
| P W | |||
| ------------------------------------------------------------------------------------------------------------------------- | |||
| Balance b/forward | 915.38 | Speakers | 80.00 |
| Membership fees | 650.00 | PW Mission Fund | 300.00 |
| Donations | 35.00 | Bank fees | 105.50 |
| Bequest – the late Helen Fletcher | 1,000.00 | Heat & Light | 100.00 |
| Christmas evening | 99.22 | ||
| Gifts | 147.58 | ||
| Link Book | 11.00 | ||
| Sundries | 48.00 | ||
| Balance c/forward | 1,709.08 | ||
| ---------- | ---------- | ||
| 2,600.38 | 2,600.38 | ||
| ====== | ====== | ||
| Youth Club | |||
| -------------------------------------------------------------------------------------------------------------------------- | |||
| Balance b/forward | 1,220.61 | Christmas party | 260.10 |
| Membership fees | 532.00 | Snacks & craft materials | 546.00 |
| Balance c/forward | 946.51 | ||
| ---------- | ---------- | ||
| 1,752.61 | 1,752.61 | ||
| ====== | ====== |