## **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 - 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 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**| |---|---| 5 ## **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**
=======| 7 ## **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**
=====| 8 ## **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** 9 ## **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| 10 ## **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 ................................................................................................| 11 |**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| 13 ## **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. - (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