an
Moira Presbyterian Church
a Congregation of the
Presbyterian Church in Ireland
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered with the Charity Commission for Northern Ireland NIC 105174

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2022 including a Balance Sheet as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Moira Congregation of the Presbyterian Church in Ireland
18 Meeting Street,
Moira,
BT67 ONR
Registered Charity in Northern Ireland (NIC105174)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this
report were
lan Watson
Benny Lyness
Thomas McGeown
Sam Brockbank
Dr. Harold Rice
James Logan
Richard Brown
Roy Mccleary
Wilfred Dunlop
Jackson Blakely
Rev D Howard Gilpin
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurers
Rev D Howard Gilpin
lan Watson
Ivan Barnett / Roy Mccleary

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT (cont'd)
INDEPENDENT EXAMINER
John Mccleary FCA
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
BT28 ITP
BANKERS
Danske Bank
Main Street
Lurgan
SOLICITORS
Mr. John Neill
Watson Neill Solicitors
43 Main Street
Moira
BT67 OLQ

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTURE AND MANAGEMENT
The Kirk Session
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 seeks to watch over and
promote the spiritual interest of the congregation and of persons not connected with any
congregation who are within its bounds. It 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 Kirk Session consists of the ordained minister and the ruling elders. In March 2023 we
will welcome a further 4 Elders on to Session after an election in 2022. All members are
entitled to propose, speak and exercise equal votes at meetings, except that the Moderator,
the minister in active duty in the congregation, has no deliberative bLSt only a casting vote.
Stated meetings of the Kirk session are held five times during the year.
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. Members are
elected if they obtain two-thirds of those who vote.
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. Moira Presbyterian Church has been assigned to the
Dromore 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.

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT (cont'd)
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the
whole Church and acting as its supreme legislative, administrative 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
Moira Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The
Presbyterian 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 their part in fulfilling God's
mission to our world.
The congregation's mission purpose is to seek to proclaim the good news of Jesus Christ by
word and by action. We believe in the importance of preaching, what is biblical, relevant
st
and applicable to living in the 21 Century. We believe in the vital importance of individual
and corporate prayer in the life of our congregation. We believe in the importance of
evangelism as Jesus commands us to..
go and make disciples of all nations" and to...
my witnesses in Jerusalem, and in all Judea and Samaria, and to the ends of the earth., (Acts
Ivs8). Together we aim to obey Jesus, call to local and international mission. We believe in
the importance of being a warm and welcoming Christian community promoting fellowship
between people of all ages. We believe in the importance of praise that is God centred and
biblical and believe that singing praise to God is a witness in itself (Acts 16 vs25). It is also a
means of spiritual encouragement (Coloss. 3 vs16).
As a multi-generational denomination, we believe there is a place for all generations
in our Church family. We recognise the importance of welcoming all families to our
congregation and will seek to identify and support family needs and integration into church
life. We will achieve this by means of organised activities, events, Church Services and
provide opportunities to share ideas that help shape the future of our Church. We believe

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT (cont'd)
in providing sensitive and loving pastoral care (l Thess. 2 vs7-8) for all those not only within
the congregation but any who venture into our building and who express a need for such
care. We desire to be Christ centred and people orientated in our approach and we will
offer Christian compassion and grace to all those who come under our care.
We believe it is important to recognise that our Church is a living, spiritual
organisation that needs to be managed through a structure of different roles, policies,
procedures and systems to achieve God's purpose for his Church in Moira. It is important
that leaders take responsibility for the spiritual and temporal governance of Church
activities in accordance with Ch ristia n principles and legal obligations.
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The
Sacrament of the Lords Supper is observed on four occasions during the year and all those
who have been baptised and who have made a profession of faith in the Lord Jesus Christ
are admitted to the Lord's Supper. The congregation holds regular Bible Study meetings and
has a wide range of organisations including:
Sunday School
Boys, Brigade
Girls, Brigade
Badminton Club
Bowling Club
Friday Morning Prayer Group
Home Bible Study and Prayer Groups
Crochet Club
Presbyterian Women
Choir & Praise Group
Men's Fellowship
Youth Fellowship
Young at Heart Senior Citizens
Cycle Group
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 11.00am and monthly at
6.30pm. During the week the Bible Study provides an opportunity for members to meet
together for fellowship, to study the scriptures and for a time of prayer.
As well as our regular services during the year we acknowledged God's gift of new life at 2
Sacraments of Baptism. We gave thank5 for faithful sepdices and sought to comfort those
who had been bereaved during the year.

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT (cont'd)
At 31 December 2022 there were 276 communicant members and 298 families connected
with the congregations. The average weekly attendance at morning worship was 220.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are
visited on a regular basis by the minister, elders or by one of the congregation's pastoral
visitors.
Mission and outreach
At a local level, as a congregation we want to reach people in Moira for God, to tell them
about God's love for everyone and the good news of the gospel. We plan to discover what
the people in our community today need most, and how we can demonstrate God's answer
to these needs in real practical ways. We are using the Umoja process for church and
community mobilisation as an additional tool to help us reach the community in Moira.
Internationally we will continue to support Presbyterian missionaries and other mission
organisations such as Tearfund and Christian Aid.
The congregation supports the United Appeal for Mission which is a central fund of the
Presbyterian Church in Ireland. This fund enables congregations to support the wider
mission of the denomination and to do mission and outreach on denominational basis
beyond what the congregation could do on its own. The United Appeal Fund provides
financial support for mission personnel at home and overseas, assists congregations with
the deployment of locally based staff, enables church planting, provides grant support for
the upkeep of church premises, assists with the running costs of Union Theological College,
the Church's training college for ministry students, and financially supports congregation in
the areas of worship, discipleship, global mission, outreach, leadership and pastoral care.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister
and one of the elders. This provides an important link between the congregations and the
wider structures of the church.

an
MOIRA PRESBYTERIAN CHURCH
Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT (cont'd)
General Assembly
The minister was nominated to attend the meeting of the General Assembly of the
Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
Organisations
On Sunday mornings during the main Church service the Sunday School meets in our
Church halls comprising of c20 children and teenagers.
On Monday evenings the Boys, Brigade meets in the Church Halls. This comprises of c40
boys and teenagers.
On Wednesday evenings the Bowling Club meets in the Church Halls comprising of c30
members.
On Wednesday evenings the Bible Study and Prayer Fellowship meets in the Upper
Room, in the new Church building comprising of c40 members.
On Thursday evenings the Girls, Brigade meets in the Church Halls comprising of c55
members.
Moira Presbyterian Women (PW) meets on the third Tuesday of each month in the
Upper room. The PW is led by a Group Leader and a committee of eight who are elected
annually bythe members. There are approximately 30 to 40 ladies in attendance at each
meeting.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their
time by serving on committees and helping with organisations and other church activities.
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing
benefit to its members and the general public by making known the Christian Gospel of the
Lord Jesus Christ through the advancement of religion.

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT (cont'd)
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, this 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).
Generally, the above benefits are delivered locally by congregations and their members or
are facilitated through presbyteries or are organised and delivered centrally. Local delivery
is facilitated by central resources in almost all cases. Public access is made known through
the use of 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 is
related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who
receive benefits as a result of their holding office or employment. However, this is incidental
and necessary in order 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 Commissions public benefit requirement
statutory guidance.
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly
Freewill Offering. There were 240 contributors during the year1276 in previous year, 2021)
donating a total of £108,270 {£108,745 in previous year, 2021)

an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT {cont'd)
Total Income of the congregation during the year was £251,556 compared to £234,532 in
the previous year. (2021)
Total expenditure increased from £198,90112021) to £227,399, less than a 150A increase.
RESPONSIBILITIES IN RESPECT 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 financial year which give
a true and fair view of the state of affairs of the congregation and the financial activities for
that year. In preparing the financial statements the Trustees are required to:
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on the going 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 congregation and enable them to ensure that the financial
statements comply with the Statement of Recommended Practice "Accounting and
Reporting by Charities {1 January 2015)" They are also responsible for safeguarding the
assets of the congregation and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
GOING CONCERN
The activities of the congregation are dependent on ongoing contributions from its
member5. 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 be able to fund, on an ongoing basis the congregation's current activities and
other financial commitments.

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
TRUSTEES ANNUAL REPORT (cont'd)
RESERVES POLICY
The Trustees have considered the level of unrestricted net current assets that it is
appropriate to hold, taking account of current and ongoing commitments. It is the policy of
the Trustees to hold at least 4 month's unrestricted expenditure. At the year end net
current assets (excluding loan amounts) were £131,710 which represents a higher level of
reserves than the four months amount of £64,911. The Trustees consider it prudent to
maintain the net current assets to a level equivalent to or above four month's unrestricted
expenditure.
RISK REVIEW
A review of major risks 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 and financial risks associated with the expectation of ongoing
financial support from members. These risks are mitigated by the Trustees, and the
Congregational Committee, regularly monitoring the various activities of the congregation
at stated meetings and by encouraging members in their regular giving.
Approved by the Kirk Session at a meeting on 16 May 2023 and signed on its behalf by
Rev. D Howard Gilpin
Mr. lan Watson
It¢LL)tsl Glf '
IOIPage

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOIRA CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts for the year ended 31 December 2022 set out on pages
thirteen to twenty nine.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in
accordance with the Charities Act {Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under Section 65 of the Charities Act
to follow the procedures laid down in the General Directions given by the Charity
Commission (under Section 65{9)Ibl of the Charities Act); and
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under section 65 of the
Charities Act and my examination was carried out in accordance with the general
directions given by the Charities 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 of disclosures in the accounts and seeking
explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving
me cause to believe:
l. That accounting records were not kept in accordance with section 63 of
the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of
the Charities Act
4. That there is further information needed for a proper understanding of
the accounts to be reached.

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOIRA CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND (cont'd)
Independent examiner's statement
Since your charity's gross income exceeds £250,000 your examiner must be a
member of a listed body. I can confirm that l am qualified to undertake the
examination because l am a registered member of the Institute of Chartered
Accountants which is one of the listed bodies.
I have completed my examination and have no concerns in respect of the matters
(l} to (4) listed above and in connection with following the Directions of the
Charity Commission for Northern Ireland. I have found no matters that require
drawing to your attention.
John Mccleary FCA
Institute of Chartered Accountants in Ireland
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP
Date: 16 May 2023

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2022
Income and Endowments from:
Donations and legacies
Charitable activities
Investments
Other
146,487
81,812
10,185
7,203
131
228,299
10,185
10,465
2,607
220,040
3,259
9,117
2,116
3,262
2,476
Total
152,225
99,331
251,556
234,532
Expenditure on:
Raising funds
Charitable activities
Other
1,182
130,277
63,274
1,182
162,943
63,274
1,150
137,032
60,719
32,666
Total
194,733
32,666
227,399
198,901
Revaluation of investments
12
191,1661
Net Income / (expenditure)
Transfers between funds
Other recognised gains/(losses)
Profit on sale of Fixed assets
(42,5081
52,745
66,665
152,745)
24,157
(55,5351
li
85,204
Net movement in funds
Reconciliation of funds:
Total fund5 brought forward
10,237
13,920
24,157
29,669
2,184,990
92,785 2.277,775 2.248,106
Total funds carried fonmard
2,195,227
106,705 2,301,932 2,277,775
131Page

Presbyter
an
MOIRA PRESBYTERIAN CHURCH
Congregation of The Presbyterian Church in Ireland
BALANCE SHEET
As at 31 December 2022
Fixed assets:
Tangible assets
11
2,210,127
2,210,127
2,257,077
Investments
12
210,000
210,000
210,000
Total fixed assets
2,420,127
2,420,127 2,467,077
Current assets
Debtors
13
13,437
4,834
18,271
15,594
Cash at bank and in hand
14
119,648 101,870
221,518
190,639
Total current assets
133,085 106,704
239,789
206,233
Liabilities:
Creditors.. Amounts falling due within
one year
15
39,647
39,647
40,854
Net current assets
93,438 106,704
200,142
165,379
Total assets less current liabilitles
2,513,565 106,704 2,620,269
2,632,456
Creditors.. Amounts falling due after
more than one year
16
{318,337)
{318,337) 1354,681)
Total net assets
2,195,228 106,704 2,301,932 2,277,775
141 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
BALANCE SHEET
As at 31 December 2022
Funds of the charity
Restricted income funds
17
106,705
92,785
Unrestricted funds
17
2,195,227 2,184,990
Total charity funds
2,301,932 2,277,775
Approved by the Kirk Session at a meeting on 16 May 2023 and signed on its behalf by
Rev. D Howard Gilpin
Mr. lan Watson
/b dt 10££
151 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with Financial Reporting Standard applicable in the UK and Republic
of 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
transactions, assets and liabilities for which the congregation is responsible in law. They do
not include the accounts of church groups that owe their affiliation to another body, nor
those that are informal gatherings 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 unrestricted income funds depending upon the purpose for which the
endowment was established in the first place.
Restricted funds comprise la) income from endowments which is to be expended only on
the restricted purposes intended by the donor and Ib) revenue donations or grants for a
specific congregational activity intended by the donor. Where these funds have unspent
balances, interest on their pooled investment is apportioned to the individual funds on an
average balance basis.
Unrestricted funds are income funds which 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.

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES (cont'd)
INCOMING RESOURCES
(i) Recognition of incoming 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 reliably.
(ii) Incoming resources with related expenditure
Where incoming resources have related expenditure las with fundraising income} the
incoming resources and related expenditure are reported gross in the SOFA.
(iii) Grants and donations
Grants and donations are only included in the SOFA when the congregation has
unconditional entitlement to the resources.
(iv) Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift
to which they relate.
(v) Contractual income and performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
(vi) Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount realised. Gifts in kind for sale or distribution are included in the accounts as gifts
only when sold or distributed by the charity. Gifts in kind for use by the charity are included
in the SOFA as incoming resources when receivable.

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES (cont'd)
(vii) Donated services and facilities
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 described in
the trustees, annual report.
(ix) Investment income
This is included in the accounts when receivable.
(x) Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
(xi) Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing
the congregation to pay out resources.
(xii) Governance costs
These are shown within charitable activities and include the costs of preparation and
examination of accounts, the costs of trustee meetings and cost of any legal advice to
trustees on governance or constitutional matters.
(xiii) Grants with performance conditions
Where the charity gives a grant with conditions 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.
181 Page

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES (cont'd)
(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 functions and 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 time spent and other costs by their usage.
ASSETS
(xvi) Tangible Fixed Assets
Tangible fixed assets for use by the charity 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 to the
charity 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:
Fixtures, fittings and equipment
Motor Vehicles
Computers, software and technical equipment
over 50 years
over 10 years
over 4 year5
over 4 years

an
MOIRA PRESBYTERIAN CHURCH
Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
DONATIONS AND LEGACIES
Recorded giving:
Freewill offering
Loose collections
Donations and gifts
Gift Aid
108,270
2,227
11,825
24,165
44,789 153,059 159,714
2,227
3,060
40,297
27,875
32,716
29,391
28,472
8,551
146,487
81,812 228,299 220,040
CHARITABLE ACTIVITIES
Income from charitable activities
Organisation income
Fundraising events
Grants
2,210
5,031
2,944
2,210
5,031
2,944
859
2,400
10,185
10,185
3,259
201 Page

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
INVESTMENTS
Deposit interest
Property rents
482
2,780
485
9,980
421
8,696
7,200
3,262
7,203
10,465
9,117
OTHER INCOME
Other income
Graveyard
636
1,840
131
767
1,840
666
1,450
2,476
131
2,607
2,116
211 Page

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
RAISING FUNDS
FWO envelopes
1,182
1,182
1,150
1,182
1,182
1,150
CHARITABLE ACTIVITIES
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to missions and
charities
Governance costs
13,652
1,007
73,743
35,325
1,000
13,652
1,007
73,743
42,441
26,550
15,835
1,040
71,815
21,266
20,927
7,116
25,550
5,550
5,550
6,149
130,277
32,666 162,943 137,032
221Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER EXPENDITURE
Depreciation
Loan interest
46,950
16,324
46,950
16,324
46,950
13,769
63.274
63,274
60,719
231 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
EMPLOYEES
Employment Costs
Wages and salaries
Social security costs
Pension contributions
52,824
5,073
9,013
51,598
4,711
8,814
66,910
65,123
Number of Employees
The average number of employees, including the minister of the congregation, during the
year was:
Average numberof employees
There were no employees in receipt of employee benefits in excess of £60,000.
241 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
10.
PENSION COSTS
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension
Scheme12009}. 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 (20091 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
240A of pensionable salaries to cover the accrual of benefits for future service, expenses, the
cost of insuring death in service benefits and funding the scheme deficit.
The contributions made by the congregation during the year were:
Contributions
9,013
8,814
The congregation operates a defined pension contribution policy for its employees. The
scheme and its assets are held by an independent scheme manager. The pension charge
represents the contributions due from the congregation during the year:
Contributions
251 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
11. TANGIBLE FIXED ASSETS
Cost or valuation
At start of year
Additions
Disposals
2,372,755 107,880
29,872 2,510,507
At end of year
2,372,755 107,880
29,872 2,510.507
Depreciation
At start of year
Provision for year
Disposa15
177,836
33,175
57,740
10,788
17,854
2,987
253,430
46,950
At end of year
211,011
68,528
20,841
300,380
Net Book Value
At start of year
2,194,919
50,140
12,018 2,257,077
At end of year
2,161,744
39,352
9,031 2,210,127
12. INVESTMENT PROPERTIES
2022
2021
At start of year
Additions (disposals)
Revaluation
210,000
301,166
(91,166)
At end of year
210,000
210,000
261 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
13. DEBTORS
2022
2021
Gift aid recoverable
Prepayments and other debtors
12,601
5,670
11,449
4,145
18,271
15,594
14. CASH AT BANKAND IN HAND
2022
2021
Bank accounts
Cash in hand
221,452 190,556
66
83
221,518 190,639
15. CREDITORS: amount falling due within one year
2022
2021
Accruals
Other creditors
Bank loan
1,375
1,375
749
38,730
38,272
39,647
40,854
271Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
16. CREDITORS: amount falling due after more than one year
2022
2021
Bank loan
318,337 354,681
318,337 354,681
17. FUND BALANCES AND RECONCILIATION OF FUNDS
Fund
Opening
balance
Closing
balance
Income
Expend.
Transfer
Unrestricted Funds
General Fund
2,184,990
152,225
1194,733)
52,745
2,195,227
2,184,990
152,225
1194.7331
52,745
2.195,227
Restrirted Funds
Building Fund
Bible Study Fellowship
Bowling Club
Boys, Brigade
Crochet-Knitting Club
Girls, Brigade
JAM- Sunday School
Men's Fellowship
Presbyterian Women
Young at Heart
Special Offerings
78,003
313
1,160
2,917
83
2,631
3.053
64,212
4,738
625
643
161
14,4501
1631
19621
1901
15,2741
17701
13291
11,3311
13991
118,9921
{51,9261
14001
90,283
201
1,722
2,598
14
321
6,789
747
379
13001
12001
200
3,946
3.230
50
1,481
1,880
1,264
2,954
84
17,839
11,5001
1,604
1,565
1,492
1,381
92,785
99,331
132,6661
152,7451
106,705
Total
2,277,775
251,556
1227,3991
2.301,932
281Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
18.
RELATED PARTY TRANSACTIONS
Two of the trustees, the minister and a caretaker of the congregation received
remuneration of £46,327 and expenses of £6,382 for acting in their capacity. Pension
contributions of £9,013 were paid by the congregation in respect of the minister to the
Presbyterian Church in Ireland Pension Scheme {2009). The Minister also receives the
income from the annual rental of Church lands. Rents paid to him in this year amounted to
£450.
None of the other trustees received any remuneration.
During the year, the Church received and paid amounts to the Funds of the General
Assembly of the Presbyterian Church in Ireland a separate charity. These are included
within special offerings. Transaction during the year are as follows:
Fund
Balance at
01/01/22
Income
Paid out Transfers
from
general
fund
1,381
Fund
Balance at
31112122
United Appeal
World Development Appeal
Moderator's appeal
828
435
10,120
63
7,656
111,337}
992
498
(7,6561
The congregation also contributed £13,652 for congregational assessments and £1,007
towards Presbytery Assessments during the year.
There were no other related party transactions.
291 Page