FINANCIAL REPORT
for the year ended 31st December 2024
Charity registration number: NIC105106
1
Ballinderry Presbyterian Church
Stated Supply: Rev. Dr. William Henry 47 Kesh Road, Maze, Co. Down. t. 028 9262 1269 Kirk Session: Geo. B Quinn, Andrew Addison, James Moore, Edwin Lowry, Ronnie Toombs, Colin McMurtry Elder Emeritus: JK Pringle Clerk of Session: James Moore Independent Examiner: Alec McCullagh 6 Agars Road, Lisburn. t. 028 9262 1593 Cong. Committee 2020: The Kirk Session with Messrs. John Addison, Richard Barnes, Stephen Conn, George Ellis, Jill Ellis, Joanne Moore, David McPherson, Elizabeth Mulligan, Sam Nelson, Andrew Wright General Treasurer: Colin McMurtry 1 Knocknarea Road, Magheragall, Lisburn, County Antrim BT28 2TA t. 028 9262 2334 F.W.O. Treasurer: Richard Barnes Property Fund Treasurer: Ronnie Toombs 11 Jenny’s Lane, Lisburn, BT28 2NR Cong. Secretary: Andrew Addison 2 Scroggy Road, Upper Ballinderry, Lisburn. BT28 2EZ Organist: George Ellis S.S Superintendent: Mrs Ruth Hamilton Presbyterian Children’s Society Secretary: c/o Treasurer Magazine Agent: Mrs Eleanor McKinstry
BAPTISMS Austin Lynn
MARRIAGES
DEATHS
Mrs Eleanor McCann Mr Malcolm Hill Mrs Mabel Wright
3
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 2024 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:-
-
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 31st December 2024 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: A I McCullagh Dated: 19th May 2025 Accountant & Independent Examiner 6 Agars Road, Lisburn BT28 2TQ
4
GENERAL ACCOUNT
| Balance b/forward 44,407.48 Specifed sources: Freewill oferings 35,041.97 Loose collections 618.15 Tax refunds 6,220.00 Donations towards hall light & heat: Bowling Club 300.00 PW 100.00 Donations for others: United Appeal collection 2,236.50 Tax refunds thereon 523.50 Harvest collection – for PCS 35.00 Other income: Rent from Manse 9,540.00 Rent from land 560.00 Investment income 559.02 Interest 138.15 Wayleave rents 48.34 Grave fees 1,100.00 Use of hall 255.00 Advent books 45.10 Sale of Ballinderry P C T-shirts 243.00 For 300 Years Anniversary 2,780.00 Income |
Ministerial costs: Investment inc. paid to minister 132.99 Rents paid to the minister 560.00 Mileage paid to minister 1,378.08 Minister’s assistants 6,559.39 Pulpit supply 388.00 Assessments: Stated supply 16,120.00 Central Ministry Fund 1,424.00 Communications Department 399.00 Widows of Ministers Fund 256.00 Incidental Fund 1,025.00 Sick supply fund 6.00 Prolonged Disability Fund 199.00 Ministerial development 28.00 Students bursary fund 455.00 Assem. Buildings’ External Works 512.00 Presbytery fees 432.00 Organist 1,000.00 United Appeal (target £4,539) 4,539.00 Manse rates 2,422.08 Water & sewerage charges 381.03 Insurances 3,472.60 Electricity 5,191.93 Heating oil 1,896.44 Maintenance of church hall & grounds Grounds maint & grass cutting 680.00 Fire & security maintenance 1,110.70 General maintenance 545.28 Printing & stationery FWO envelopes 299.09 Annual Reports 187.00 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 35.00 ABAANA Child Sponsorship 208.00 Expenditure |
|---|---|
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GENERAL ACCOUNT (continued)
Income
| Income | ------------ 104,751.21 ======= |
Expenditure Other costs: Contribution to Presbytery stand at Balmoral Show 100.00 Broadband charges 445.49 Digital audio 191.97 Copyright licence 163.00 Easter family fun day 180.00 Family barbeque 180.00 300 Years Anniversary 4,456.12 Study material 95.83 Fee – examination of accounts 125.00 Christmas tree 60.00 Legal fees 140.00 Ballinderry P C T-shirts 260.00 New church organ 10,000.00 Transfer to Sunday School 2,500.00 Transfer to Youth Club 500.00 Balance c/forward 32,011.19 ------------ 104,751.21 ======= |
|---|---|---|
6
PROPERTY FUND
| Balance b/forward 40,303.17 Envelopes 5,490.00 Standing orders 3,660.00 Harvest gift day 5,185.00 Tax refunds 3,141.25 Donations 762.74 Investment income 48.18 Interest 427.85 ----------- 59,018.19 ======= |
Minister’s room repairs 3,070.00 Church painting 2,400.00 Sandblasting church gates 300.00 Sundry repairs 31.74 Bank charges 89.96 Balance c/forward 53,126.49 ------------ 59,018.19 ======= |
|---|---|
| BENEVOLENT FUND | |
| Balance b/forward 295.48 Investment income 18.81 ------------ 314.29 ======= |
Balance c/forward 314.29 ------------ 314.29 ======= |
| CHOIR ACCOUNT | |
| Balance b/forward 6,674.33 _ 6,674.33 ======= |
Balance c/forward 6,674.33 _ 6,674.33 ======= |
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SUNDAY SCHOOL ACCOUNT
| SUNDAY SCHOOL ACCOUNT | SUNDAY SCHOOL ACCOUNT |
|---|---|
| Balance b/forward 1,104.37 Events 153.00 |
|
Collections & Christmas service 35.70 For residential 1,075.00 Donations 1,785.75 For ABAANA 3,571.27 Fundraising events 160.00 Refunds 115.01 Transfer from General Account 2,500.00 - ------------ 10,347.10 ======= |
Children’s Day 211.50 Supplies & resources 163.38 Gifts 408.62 Easter 49.98 Concert tickets 93.00 Equipment repair 50.00 Residential 3,696.56 Fun Day expenses 39.07 Snacks 119.69 Messy Church material 45.98 Television screens 501.62 Hall supplies 76.89 Christmas party 259.43 Donation – Abaana Orphans 4,030.09 Love for Life 300.00 Balance c/forward 148.29 ------------ 10,347.10 ======= |
| PW ACCOUNT | |
| Balance b/forward 1,709.08 Membership fees 545.00 ---------- 2,254.08 ====== |
Speakers 190.00 PW Mission Fund 300.00 Bank fees 92.45 Heat & Light 100.00 Christmas evening 32.40 Link Book 11.00 Sundries 63.00 Balance c/forward 1,465.23 ---------- 2,254.08 ====== |
| BOWLING CLUB | |
| Balance b/forward 941.38 Membership fees 180.00 Donations 20.00 Interest 9.82 ---------- 1,151.20 ====== |
Heat & light 300.00 Balance c/forward 851.20 ---------- 1,151.20 ===== |
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YOUTH CLUB ACCOUNT
| Balance b/forward 946.51 Membership fees 939.40 Transfer from General Account 500.00 ---------- 2,385.91 ====== |
Christmas party 360.98 Snacks & craft materials 652.63 Ozone & Fun Bus 348.30 Games consoles 548.00 Balance c/forward 476.00 ---------- 2,385.91 ====== |
|---|---|
MOTHER AND TODDLERS ACCOUNT
Balance b/forward 401.55 Balance c/forward 401.55
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INVESTMENT VALUATION 2024
| Are terms Terms applied? Holding David Larmour B Benevolent √ 12 shs PCI GIF Alex Addison B Minister √ 67 shs PCI GIF Randal McMurtry B Minister √ £50 PMS In Memory - Sarah Todd G Minister √ 6 shs PCI GIF David Wright B General √ 6 shs PCI GIF M A Kelly B Maintenance √ 7 shs PCI GIF W J & A J Kelly B Minister √ 72 shs PCI GIF J K Addison & Family G General √ 267 shs PCI GIF Robert McMurtry B General √ 72 shs PCI GIF M A Kelly B Minister √ 10 shs PCI GIF Jane Duf B General √ 40 shs PCI GIF Annie Thompson B Minister √ 176 shs PCI GIF Isa Robinson B General √ 113 shs PCI GIF Mrs Norwood B General √ 26 shs PCI GIF Are terms Terms applied? Holding Mrs Meta Spence B General √ 82 shs PCI GIF Robert & Maimie Martin G General √ 163 shs PCI GIF Miss Maimie Martin G General √ 150 shs PCI GIF Mrs Evelyn Jack B General √ 14 shs PCI GIF Jane Addison B Benevolent √ 45 shs PCI GIF Hugh Todd B General √ £200 PMS Bequest - Ethel Blair B General √ 13 shs PCI GIF Ethel Meeke B General √ 139 shs PCI GIF In Memory - Ethel Blair G Minister √ 72 shs PCI GIF Margaret Armstrong B Maintenance √ 139 shs PCI GIF donations G General √ 153 shs PCI GIF -do- G General √ 46 shs PCI GIF -do- G General √ 7 shs PCI GIF Daisy Anderson (bal) B General √ £2060 PMS Key: B - Bequest G - Gift PMS declared valueless U - Unrestricted R - Restricted PCI Gen Inv Fund valuations 31/12/24 - £13.957/sh 31/12/23 - £13.3269/sh |
Valuation Valuation Cost 31/12/2024 31/12/2023 107.00 R 167 160 567.00 R 935 893 50.00 R 0 0 54.00 R 84 80 53.00 U 84 80 63.00 R 98 93 644.00 R 1,005 960 500.00 U 3,727 3,558 618.00 U 1,005 960 82.00 R 140 133 341.00 U 558 533 1,505.00 R 2,456 2,346 968.00 U 1,577 1,506 221.00 U 363 346 |
Valuation Valuation Cost 31/12/2024 31/12/2023 107.00 R 167 160 567.00 R 935 893 50.00 R 0 0 54.00 R 84 80 53.00 U 84 80 63.00 R 98 93 644.00 R 1,005 960 500.00 U 3,727 3,558 618.00 U 1,005 960 82.00 R 140 133 341.00 U 558 533 1,505.00 R 2,456 2,346 968.00 U 1,577 1,506 221.00 U 363 346 |
|---|---|---|
| 5,773.00 12,199 11,648 Valuation Valuation Cost 31/12/2023 31/12/2022 5,773.00 11,648 10,682 696.00 U 1,144 1,093 1,390.00 U 2,275 2,172 1,283.00 U 2,094 1,999 121.00 U 195 186 402.00 R 628 600 200.00 U 0 0 100.00 U 181 173 1,000.00 U 1,940 1,852 500.00 R 1,005 959 1,000.00 R 1,940 1,852 1,304.00 U 2,135 2,039 350.00 U 642 613 65.00 U 98 93 2,060.00 U 0 0 |
||
| 16,244.00 PCI GIF Others (PMS) ** Restricted Unrestricted |
26,476 25,279 26,476 25,279 0 0 |
|
| 26,476 25,279 8,458 8,076 18,018 17,203 |
||
| 26,476 25,279 |
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GIFT AID 2024
| GIFT AID 2024 | |
|---|---|
| 1 | £630.00............................................................................................................................................................................... |
| 2 | £520.00.............. £100.00 .................. 10 ........................................................................................................................ |
| 3 | £500.00.................£60.00 ................100 ..........100.00 ........£500.00 ..........£60.00 ................100 .........100.00 |
| 4 | £160.00............................................................................................................................................................................... |
| 5 | £189.00............................................................................................................................................................................... |
| 6 | £0.00 .....................£50.00 ................120 .....................................£0.00 ..........£50.00 ................120 ..............0.00 |
| 7 | £55.00 ................................................... 45 ........................................................................................................................ |
| 8 | £440.00.............. £200.00 ................960 ................................£440.00 ........£200.00 ................960 ..............0.00 |
| 9 | £210.00............................................................................................................................................................................... |
| 10 | £270.00.................£50.00 .....................................40.00 ................................................................................................ |
| 11 | £270.00................................................. 90 ................................£270.00 ..........................................90 ..............0.00 |
| 12 | £500.00...........£1,500.00 ............. 3000 ..........300.00 ........£500.00 ....£1,500.00 .............3000 .........300.00 |
| 13 | £0.00 ................................................................................................................................................................................... |
| 14 | £0.00 ................................................................................................................................................................................... |
| 15 | £0.00 ................................................................................................................................................................................... |
| 16 | £240.00............................................................................................................................................................................... |
| 17 | £365.00................................................. 25 .............25.00 ........£365.00 ..........................................25 ............25.00 |
| 18 | £320.00.......................................................................................£320.00 ..............................................................0.00 |
| 19 | £900.00.................£25.00 ................................................................................................................................................ |
| 20 | £1,210.00 .......... £100.00 ................240 ............................ £1,210.00 ........£100.00 ................240 ..............0.00 |
| 21 | £95.00 ................................................... 20 .............32.50 ................................................................................................ |
| 22 | £0.00 ................................................................................................................................................................................... |
| 23 | £310.00...............................................120 .............90.00 ........£310.00 ........................................120 ............90.00 |
| 24 | £576.00.............. £140.00 ................180 ..........120.00 ........£576.00 ........£140.00 ................180 .........120.00 |
| 25 | £620.00............................................................................................................................................................................... |
| 26 | £400.00.............. £100.00 .................. 60 .............80.00 ........£400.00 ........£100.00 ..................60 ............80.00 |
| 27 | £450.00.......................................................................................£450.00 ..............................................................0.00 |
| 28 | £240.00.................£20.00 .....................................25.00 ........£240.00 ..........£20.00 ....................................25.00 |
| 29 | £280.00...............................................100 ........................................................................................................................ |
| 30 | £95.00 ......................................................................20.00 ................................................................................................ |
| 31 | £500.00................................................. 15 ........................................................................................................................ |
| 32 | £255.00.............. £100.00 .................. 58 .............39.00 ........£255.00 ........£100.00 ..................58 ............39.00 |
| 33 | £255.00.............. £100.00 .................. 55 .............40.00 ................................................................................................ |
| 34 | £0.00 ................................................................................................................................................................................... |
| 35 | £950.00.............. £500.00 .................. 60 .............60.00 ........£950.00 ........£500.00 ..................60 ............60.00 |
| 36 | £145.00.................£20.00 ........................................................£145.00 ..........£20.00 ......................................0.00 |
| 37 | £0.00 ................................................................................................£0.00 ..............................................................0.00 |
| 38 | £600.00.................£50.00 ................100 ................................£600.00 ..........£50.00 ................100 ..............0.00 |
| 39 | £200.00.......................................................................................£200.00 ..............................................................0.00 |
| 40 | £590.00...............................................160 ..........170.00 ........£590.00 ........................................160 .........170.00 |
| 41 | £1,000.00 ...........................................100 ..........100.00 .... £1,000.00 ........................................100 .........100.00 |
| 42 | £220.00............................................................................................................................................................................... |
| 43 | £880.00.................£50.00 .................. 60 .............60.00 ................................................................................................ |
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| FWO | FWO Property United Moderators WDA FWO Prop. F’nd Utd. App Mod’s App WDA |
|---|---|
| No | Fund Appeal Appeal Gift Aid Gift Aid Gift Aid Gift Aid Gift Aid |
| 44 | £370.00....................................................0 ........................................................................................................................ |
| 45 | £560.00.......................................................................................£560.00 ..............................................................0.00 |
| 46 | £520.00...............................................110 ........................................................................................................................ |
| 47 | £620.00.................£20.00 .................. 30 .............10.00 ........£620.00 ..........£20.00 ..................30 ............10.00 |
| 48 | £0.00 ................................................................................................£0.00 ..............................................................0.00 |
| 49 | £500.00.................£50.00 ................................................................................................................................................ |
| 50 | £240.00...............................................120 ........................................................................................................................ |
| 51 | £400.00.......................................................................................£400.00 ..............................................................0.00 |
| 52 | £160.00...............................................160 ........................................................................................................................ |
| 53 | £5.00 ................................................................................................................................................................................... |
| 54 | £0.00 ................................................................................................................................................................................... |
| 55 | £360.00.................£50.00 ................180 ..........100.00 ........£360.00 ..........£50.00 ................180 .........100.00 |
| 56 | £300.00.............. £200.00 ................110 ..........110.00 ........£300.00 ........£200.00 ................110 .........110.00 |
| 57 | £335.00.......................................................................................£335.00 ..............................................................0.00 |
| 58 | £1,020.00 ............................................................................... £1,020.00 ..............................................................0.00 |
| 59 | £360.00................................................. 50 .............50.00 ................................................................................................ |
| 60 | £160.00.................£40.00 ........................................................£160.00 ..........£40.00 ......................................0.00 |
| 61 | £260.20.................£10.00 ................120 ........................................................................................................................ |
| 62 | £600.00.............. £100.00 ................110 .............40.00 ........£600.00 ........£100.00 ................110 ............40.00 |
| 63 | £240.00.................£40.00 ................................................................................................................................................ |
| 64 | £0.00 ................................................................................................................................................................................... |
| 65 | £355.00................................................. 10 ................................£355.00 ..........................................10 ..............0.00 |
| 66 | £240.00.............. £150.00 ................210 ................................£240.00 ........£150.00 ................210 ..............0.00 |
| 67 | £0.00 ................................................................................................................................................................................... |
| 68 | £660.00.................£30.00 .....................0 ................................£660.00 ..........£30.00 ......................................0.00 |
| 69 | £0.00 .................. £100.00 ................................................................................................................................................ |
| 70 | £320.00.......................................................................................£320.00 ..............................................................0.00 |
| 71 | £600.00............................................................................................................................................................................... |
| 72 | £1,560.00 .......... £200.00 ................100 ..........100.00 .... £1,560.00 ........£200.00 ................100 .........100.00 |
| 73 | £1,845.00 .............£60.00 ................840 ..........240.00 .... £1,845.00 ..........£60.00 ................840 .........240.00 |
| 74 | £0.00 ........................................................0 ........................................................................................................................ |
| 75 | £0.00 ................................................................................................................................................................................... |
| 76 | £289.00...............................................130 .............10.00 ........£289.00 ........................................130 ............10.00 |
| 77 | £850.00...............................................120 ................................£850.00 ........................................120 ..............0.00 |
| 78 | £0.00 ................................................................................................................................................................................... |
| 79 | £0.00 ................................................................................................................................................................................... |
| 80 | £1,199.97 .......... £100.00 ................112 .............65.00 .... £1,199.97 ........£100.00 ................112 ............65.00 |
| 81 | £460.00.................£40.00 ........................................................£460.00 ..........£40.00 ......................................0.00 |
| 82 | £0.00 ................................................................................................................................................................................... |
| 83 | £0.00 ................................................................................................................................................................................... |
| 84 | £0.00 ................................................................................................................................................................................... |
| 85 | £23.00 ................................................................................................................................................................................. |
| 86 | £0.00 ................................................................................................................................................................................... |
12
| FWO | FWO Property United Moderators WDA FWO Prop. F’nd Utd. App Mod’s App WDA |
|---|---|
| No | Fund Appeal Appeal Gift Aid Gift Aid Gift Aid Gift Aid Gift Aid |
| 87 | £160.00.......................................................................................£160.00 ..............................................................0.00 |
| 88 | £0.00 ................................................................................................................................................................................... |
| 89 | £300.00............................................................................................................................................................................... |
| 90 | £240.00.......................................................................................£240.00 ..............................................................0.00 |
| 91 | £0.00 ................................................................................................................................................................................... |
| 92 | £0.00 ................................................................................................................................................................................... |
| 93 | £390.00.................£50.00 .................. 60 ................................£390.00 ..........£50.00 ..................60 ..............0.00 |
| 94 | £730.00.............. £300.00 ................240 ..........240.00 ........£730.00 ........£300.00 ................240 .........240.00 |
| 95 | £0.00 ................................................................................................................................................................................... |
| 96 | £510.00...............................................600 ................................£510.00 ........................................600 ..............0.00 |
| 97 | £220.00............................................................................................................................................................................... |
| 98 | £100.00............................................................................................................................................................................... |
| 99 | £690.00.......................................................................................£690.00 ..............................................................0.00 |
| 100 | £705.00.............. £100.00 .................. 60 .............70.00 ........£705.00 ........£100.00 ..................60 ............70.00 |
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GIFT AID DECLARATIONS
Where a person who pays income tax signs a gift aid declaration the Church can obtain a refund of tax on his/her contributions which are made so as to identify the donor – as in an envelope bearing the donor’s name of F W O number or by cheque. A declaration does not commit a person to giving any specified sum and will remain effective until cancelled. The gift aid scheme is very beneficial and further details may be obtained from the Treasurer.
RULES GOVERNING THE BALLINDERRY PRESBYTERIAN CHURCH GRAVEYARD
(EXTRACT FROM THE CODE OF THE PRESBYTERIAN CHURCH IN IRELAND Para-170: “The Congregational Committee shall have charge of the temporal affairs of the congregation, which include the management of the graveyard. No monument shall be erected in a graveyard or inscription put on any monument without the consent of Congregational Committee”).
-
(1) New grave spaces are available only to members of the congregation, and may be had on payment of £200 per grave.
-
(2) A fee of £100 shall be paid by stipend-payers for each interment, and £200 by non-members of the congregation. The removal of rock is at the expense of the grave owner.
-
(3) A fee of £20 shall be paid for permission to erect a headstone only.
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(4) Application for all interment arrangements should be made to Mr. Andrew Addison,
-
2 Scroggy Road, Upper Ballinderry, Lisburn BT28 2EZ. Tel: 028 9442 2243
USE OF THE HALL
Use of the Hall shall be by arrangement.
printed by plantation press 9267 4830
16