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Moira Presbyterian Church a congregation of the
Presbyterian Church in Ireland
Trustees Annual Report and Financial Statements
forthe year ended 31 December 2023
Registered with the Charity Commission *or Northern Ireland NIC105174

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MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2023 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DEfAILS
Moira Congregation of the Presbyterian Church in Ireland
18 Meeting Street
Moira
BT67 ONR
Registered Charity in Northern Ireland INIC1051741
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
Matthew Blain
Richard Brown
Roy McCle3ry
Wilfred Dunlop
Jackson Blakely
Alan Gamble
Andrew Preston
Stuart Mcllwaine
Rev D Howard Gilpin
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev D Howard Gilpin
Richard Brown
Aninka Moucka /lvan Barnett
INDEPENDENT EXAMINER
SM Vint and Company
8 Newry Road
Banbridge
BT32 3HN

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MOIRA CONGREGATION OF THE PRESBrfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (conYd}
BANKERS
Oanske Bank
Main Street
Lurgan
SOLICITORS
Mr. John Neill
Wat50n Neill Solicitors
43 Main Street
Moira
BT67 OLQ

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELANDTRUSTEES ANNUAL
REPORT (convd)
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 Se55ion seeks to watch over and promote the
spiritual interest of the congiegation and of persons not connected with any congregation
who are within its bounds. It ensures pastoral care is in place in the congregation a nd 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 f unds and property belonging to the
congregation. Members of the Kirk Session are ex-officio member5 Of the Congregational
Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregation.
In March 2023 we welcomed a further 4 elders on to Session after an election in 2022. AII
members are entitled to propose. speak and exercise equal votes at meeting5, except that
the Moderator, the minister in active duty in the congregation, has no deliberative but on ly 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 conEregation a person must be a voting
member and a regular attendant on its ordinances. The selection of those proposed to be
czlled 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 spi ritual
and temporal affairs of the congregations assigned to it by the General Assembly of the
Presbyterian Church in Ireland. Moira Congregation of the 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 a55igned to it by the
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TRUSTEES ANNUAL REPORT (conyd)
General Assembly, minsters who have retired from active duty and an elder appointed by the
Kirk Session of the congregation.
The General Assembly
The General Assembly is the supreme courtof the Church, representing in one bodythe 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
f irst 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
The charitable purpose of the congregation is the advancement of religion.
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 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 command5 U5 to 'go and make disciples of all nations. and to 'be my witnesses in
Jerusalem and in all Judea and Samaria and to the ends of the earth. (Acts I v 8). 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 witnes5 in itself (Acts 16 v 251. It is also a means of spiritual
encouragement Icolossians 3 v 16}.
As a multi-generational denomination, we believe there is a place for all Eenerations in our
Church family. We recognise the importance of welcoming all families to our congregation
and will seek to identify and support family need5 and integration into Church life. We will
achieve this by means of organised artivities, event5, Church Services and provide
opportunities to share ideas that help Shape the future of our Church. We believe in providing

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
sensitive and loving pastoral care11 Thessalonians 2 v 7-81 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 ChLJrch 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 leader5 take
responsibility for the spiritual and temporal governance of Church activities in accordance
with Christian principles and legal obligations.
AcfiviTIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The
Sacrament of the Lord's Supper is observed on several 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 meeting5 and ha5
a wide r3nge of organisations including-
Sund3y School
Boys, Brigade
G irls. Brigade
Badminton Club
Bowling Club
Friday Morning Prayer Group
Bible Study, Prayer & Small Groups
Crochet Club
Presbyterian Women
Choir & Praise Group
Men's Fellowship
Youth Fellowship
Young at Heart Senior Citizens
Cycle Group
Tuesday Morning Fellowship
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MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
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 fellowsh ip, to Study the scriptures and for a time of prayer. In addition, a small
group meets on a Friday morning for prayer.
A5 well a5 our regular services during the year we acknowledged God's gift of new life at 2
Sacraments of Baptism, we gave thanks for faithful services and sought to comfort those who
had been bereaved during the year.
At 31 December 2023 there were 249 communicant members and 266 families connected
with the congregations. The average weekly attendance at morning worship wa5 210.
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 the congregation wants 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 3r)d
community mobilisation as an additional tool to help us reach the community in Moir3.
Internationally, we will continue to support Presbyterian missionaries and other mission
organi5ations such as Tear Fund 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 a 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 Wlth 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

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconyd)
college for ministry students, and financially supports congregation5 in the a reas of worship,
discipleship, global mission, outreach, leadership and pastoral care.
The congregation also supports the annual World Development Appeal which offers
congreEations the opportunityto learn more about and to support the valuable and vital work
of sustainable development undertaken by PCI development partners, Christian Aid and
Tearfund. Focusing on a particular project gives congregations the opportunity to 'go deep,
in understanding some of the challenges of sustainable development in a particular location
and to see how the partner agency. working With communities there, is seeking to address
them. It also seeks to enable congregations to 'go wide. in their understanding of susta inable
development by presenting an informed picture of prartlces that seek to build, within
communities. the capacity for a shared vision of the future that is not d ictated by context,
culture, or circumstances. The 2023 World Development Appeal focused on the millions of
people around the world who have been forced to leave their homes for many reasons
includinB conflict, climate change and land grabbing. These people often have to leave with
l ittle notice, settling in new place5 With few resources. Displaced from their homes, they have
to start from scratch.
In addition to the United Appeal and World Development Appeal, the congregation have
committed to financially and prayerfully support Kids4School in their work in Tanzania,
Kids4School is a multifaceted ministry which primarily enables children to go to school.
But along with child sponsorship they operate a feeding program and are involved in many
different construction and training projects.
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.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General
Assembly of the Presbyterian Church in Ireland held in Assembly Buildings. Belfast in l une.
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MOIRA CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
Organisations
On Sunday mornings during the main Church service the Sunday School rneets in our
church halls comprising of approximately 40 children and young people.
On Monday evenings the Boys. Brigade meets in the church halls. This comprise5 of
approximately 45 boy5 and teenagers.
On Wednesday evening the Bowling Club meets in the church halls comprising of
approximately 20 members.
On Wednesday evening the Bible Study & Prayer Fellowship meets in the upper room
in the new church building comprising approximately 40 members.
On Thursday evening the Girls, Brigade meets in the church halls comprising
approximately 60 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 ofeight who are elected
annually by the mernbers. There are approximately 35 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.
The dirert 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 teach ing.
I n 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
bereavedl.
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

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MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSfEES ANNUAL REPORT (conVd}
use of noticeboards, printed material, press advertisements. 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, Mi55ionaries, Deaconesses. Irish Mission workers and Lay Agents who
receive benef its 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 Ch urch in Ireland is in direct and ind irect 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 Christ13n and other secular organisations, charitie5 and ind ivid ual members of the public.
The Kirk Session h35 had regard to the Charity Commission's Public benefit requirement
statutory guidance.
FINANCIAL REVIEW
The congregation's main source of income is members. contributions through the Weekly
Freewill Offering. There were 212 contributors during the year1240 in previous year, 20221
donating a total of £111,849 {£108,270 in previous year, 20221
Tot31 Income of the congregation during the year was £283.348. compared to £251,556 in the
previous year.
Total expenditure increased from £227,399 to £242,598.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The trustees are responsible for preparing the annual report and the financial statements of
the congregation in accordance with applicable law and generally accepted accounting
practice.
The trustees are required to prepare f inancial statements for each financia l year which give a
true and fair view of the state of affairs of the congregation and the financial activities for that
yea r. In preparing the financial statements the trustees are required to:
select suitable accounting policies and then apply them conslstently
make judgements and estimates that are reasonable and prudent
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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
prepare the financial statements on the going concern basis unless it is appropriate 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 congregation's transactions and disclose with reasonable accuracy at
any time its financial position. They are also responsible for safeguarding the assets of the
congregation ar)d 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 basi5 the congregation's current activities and other financial
commitments.
RESERVES POLICY
The trustees have considered the level of unrestricted net current assets that it is appropriate
to hold, taking account of current and on-going commitments. It is the policy of the trustees
to hold at least four month's unrestricted expenditure. At the year end net current assets
(excluding loan amounts} were £135,388 which represents 3 higher level of reserves than the
four months amount of £70,080. 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 variou5 activities of the congregation at
stated meetings and by encouraging members in their regular giving.
th
Approved by the Kirk Session at a meeting on 9 May 2
4 and signed on its behalf by
Rev D Howard Gilpin
th
9 May 2024
r Richard Brown
th
9 May2024
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INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF MOIRA CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31, December 2023 which are set
out on pages 13 to 30.
Respective responsibilities of Trustees and Examiner
As the charity trustees you are responsible for the preparation of the accounts in accordance
with the Charities Act (Northern Ireland) 2008. You are satisfied that your charity is not
required by charity law to be audited and have chosen instead to have an independent
examination.
It is my responsibility to:
Examine the accounts under section 65 of the Charities Act
Follow the procedures laid down in the general Direction5 given by the Charity
Commission for Northern Ireland under section 6519llbl of the Charitie5 Act
State whether particular matters have come to my attention.
Basi5 of independent examinerfs 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
Charity Commission for Northern Ireland under section 6519llbl of the Charitie5 Act. The
examination included a review ofthe accounting records kept by the charity and a cornparison
of the accounts presented with those records. It also included consideration of a ny unusual
items or 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 account5 do not comply with the accounting requirements of the Charities
Act and with the methods and principles of the Charities Statement of Recommended
Practice
4. That there is further information needed for a proper understanding of the accounts
to be reached.

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INDEPENDENT EXAMINERS REPORTTO THE TRU5fEES OF MOIRA CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND (conVd}
Independent examinerfs statement
Since your charitls gross income exceeded £250,0(Xl your examiner must be a member of
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 matters111 to {41
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.
Brian Magennis, FCCA FCA
SM Vint and Company
8 Newry Road
Banbridge
BT32 3HN
9th May 2024
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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
STATEMENT OF FINANCIAL AcfiviTY
for the year ended 31 December 2023
Income and Endowments
from:
Donations and legacies
Charitable activities
Investment5
Other
138,779
85,873
15,856
7,138
19,664
224,652
15,856
19,926
22.914
228,299
10,185
10,465
2,607
12,788
3,250
Total
154.817
128.531
283,348
251,556
Expenditure on:
Raising funds
Cha ritable activities
Other
1,267
140,371
68.604
708
31.648
1,975
172,019
68,604
1,182
162,943
63,274
Total
210,242
32.356
242,598
227,399
Net gains/l losses} on
investments
Net Income /
(expenditure)
Transfers between funds
Gainslllosses on
revaluation of f ixed assets
-55.425
96,175
40,750
24,157
139.577
-139,577
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
84,152
43,402
40,750
24,157
2,195,227
106.705
2,301,932 2,277,775
Total fund5 carried
forward
2,279,379
63,303
2.342,682 2,301,932

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
BAL4NCE SHEET
As at 31 December 2023
Fixed assets:
Tangible assets
Heritage assets
Investments
11 2,163,177
2,163,177 2,210,127
12
210,000
210,000
210,000
Total fixed assets
2,373,177
2,373,177 2,420.127
Current assets
Debtors
13
10,891
5,579
16,470
18,271
Current I nvestments
Cash at bank and in hand
14
126,655 58,174
184,829
221,518
Total current assets
137,546 63,753
201.299
239.789
Liabilities:
Creditors: Amounts fal ling due within 15
one year
46,704
450
47,154
39,647
Net current assets or liabilities
90,842
63,303
154,145
21)),142
Totsl assets less current liabilities
Creditors- Amounts falling due after
more than one year
16
184,640
184,640
318,337
Total net assets or liabilities
2,279,379 63.303
2,342,682 2,301,932
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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
BALANCE SHEET
As at 31 December 2023
Funds of the charity
Restricted income funds
17
63,303
106,705
Un restricted funds
17
2.279,379 2,195,227
Total charity funds
2,342,682 2,301,932
th
Approved by the Kirk Session at a meeting on 9 May 2024 and
ned on its behalf by
O. A0￿0>L￿[p.
Rev D Howard Gilpin
Mr. Richard Brown

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POUCIES
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 Ireland IFRS1021 (effective l January 2015}.
The financial statements have been prepared underthe historical cost convention except for investment assets,
wh ich 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 infomial 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 unrestritted income
funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise lal income from endowments which is to be expended only on the restricted
purposes intended by the donor and (bl 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 fund5 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 2023
ACCOUNTING POLICIES(conVd)
INCOMING RESOURCES
Recognition of incoming resources
These a re included in the Statement of Financial Activities {SoFAI when=
the congregation becomes entitled to the resources;
the trustees are virtua Ily certain they will receive the resources; and
the monetary value can be measured with sufficient reliably.
(li) Incoming re50urce5 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 Erants
This is only included in the SOFA once the related goods or services have been delivered.
Ivi) Gifts in kind
Gifts in kind a re accounted for at a reasonable estimate of their value to the charity or the amou nt actually
re?lised. G ifts 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 PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
3L Decernber 2023
ACCOUNTING POLICIES (congd)
Ivii) Donated services and facilities
These are only included in incomin8 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 15 described in the trustees. annual
report.
{ix) Investment income
This is included in the accounts when receivable.
{xl 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 35 there is a legal or constructive obligation committing the congregation to
pay out resources.
(xii) Governance costs
These a re 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.
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MOIRA pRE5B￿ERIAN CHURCH
a Congregation of The Presbf(erian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES (conyd)
(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 cost5 by floor areas, or per capita, staff costs by the time
spent and other costs by their usage.
ASSETS
{xvil Tangible Fixed Assets
Tangi ble f ixed assets for use by charity are capitali5ed 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 asset5 Other than freehold land, at rates calculated to write of the
Cost, less estim3ted residual value, of each asset over its expected useful life as follows
BuildinES:
Fixtures, f ittings and equipment
Motor Vehicles
Computers, software and technical equipment
over 50 years
over 10 years
over 4 years
over 4 years
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MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
DONATIONS AND LEGACIES
Recorded giving:
Freewill offering
Loose collections
Donations and gifts
Gift aid
111,849 43,985
4,611 9,455
1,100 18.965
21,219 13.468
0 155,834 153,059
14.066
2,227
20,065
40,297
34,687
32,716
138,779 85,873
0 224,652 228,299
CHARITABLE AcfiviTIES
Income from charitable
activities
Organisation income
Fundraising events
Grants
2.855
11.351
1,650
2,855
11,351
1,650
2,210
5,031
2,944
15,856
15.856 10,185
20 IPage

an
MOIRA PRESBIryERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
INVESTMENTS
Deposit interest
Property Rerlts
903
11.885
31
7.107
934
18,992
485
9,980
12.788
7,138
19.926 10,465
OTHER INCOME
Graveyard
Other income
3,250
3,250
19,664
1,840
767
19,664
3.250 19,664
22,914
2.607
211 Page

Presbyter
an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2023
RAISING FUNDS
FWO envelopes
Fund raising events
1,229
38
1,229
746
1,182
708
1.267
708
1,975
1,182
CHARITABLE AcfiviTIES
General Assembly Assessments
Presbytery fees
Ministry and sUPPOrt staff costs
Congregational running
expenses
Donations to Missions and
charities
Governance costs
13,753
1,048
75,701
40.193
13,753
1,048
76,441
49.529
13,652
1,007
73,743
42,441
740
9.336
6,774 21,572
28.346
26,550
2,902
2,902
5,550
140,371 31,648
172,019
162,943
221 Page

an
MOIRA PRESBYTERIAN CHURCH
Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2023
OTHER EXPENDITURE
Depreciation
Loan interest
46,950
21,654
46.950 46,950
21,654 16,324
68,604
68,604 63,274
EMPLOYEES
Employment Costs
Wages and Salaries
Social Security Costs
Pension contributions
44,091 52,824
5,180
5,073
9,464
9,013
58,735 66.910
231 Page

an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTESTO THE ACCOUNTS (cont'd)
31 December 2023
Number of Employees
The average number of employees, including the minister of the congregation, during the year was:
Average number of employees
There were no employees in receipt of employee benefits in excess of E60,000.
241 Page

an
MOIRA PRE5Bl￿ER1AN CHURCH
a Congregation of The Presbyterian Church In Ireland
io.
PENSION COSTS
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme120091.
This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation
pays a n 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
120091 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.
ThÈ 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
24Yo of pensionable salaries to cover the accrual of benefits for future service. expenses, the cost of insuring
death in servicè benefits and funding the scheme deficit.
The contributions made by the congregation during the year were
Contributions
9,464
9,013
25 | Page

an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2023
11. TANGIBLE FIXED ASSETS
Cost or valuation
At start ofyear
Add itions
Disposa Is
2,372,755 29,872
107,880 2,510,507
At end of year
2.372,755 29,872
107,880 2,510,507
Depreciation
At start of year
Provision for year
Disposals
211.011 20,841
33,175
2.987
68.528
10,788
300,380
46,950
At end of year
244,186
23,828
79,316
347,330
Net Book Value
At start of year
2.161,744
9,031
39,352 2,210,127
At end of year
2,128,569
6,044
28.564 2,163,177
261 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTESTO THE ACCOUNTS (convd)
31 December 2023
12. INVESTMENT PROPERTIES
2023
2022
Value at start of year
Ad ditions
Disp05315
Impairment
Gain5 / ILosse5 on revaluation)
Value at end of year
210,000 210,000
210,000 210,000
13. DEBTORS
2023
2022
10,428 12,601
6,042
5,670
Gift Aid Recoverable
Prepayments and other debtors
16,470 18,271
14. CASH AT BANK AND IN HAND
2023
2022
184,406 221,452
423
66
Bank accounts
Cash in hand
184,829 221,518
27 | Page

an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS {conYd)
31 December 2023
15. CREDITORS: amount falling due within one year
2023
2022
2,608
1,375
44.546 38,272
Accruals
Bank loan
47.154 39,647
16. CREDITORS: amount falling due after more than one year
2023
2022
184,640 318,337
Bank loan
184,640 318,337
281Page

an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The PresbY(erian Church In Ireland
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
17. FUND BALANCES AND RECONCILIATION OF FUNDS
Fund
B31ance at Income
start
Expend.
Transfer
Balance at
end
Unrestricted Funds
Gener21 Account
2,195,227
154.817 210,242 139,577
2,279,379
2,195,227 154.817 210,242
139,577
2,279,379
Restricted Funds
Gener31 Account
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
Badminton Club
Youth Fellowship
Tuesday morning club
Specia l Offerings
1,869
83,895
4,899
610
1,833
737
6,947
1,258
70
3.664
451
283
95
540
21.380
1,304
578 -136.777
4,309
-400
430
-250
263
-200
331
-400
6,449
-250
900
300
59
1.866
365
18
so
200
15,234
565
36,823
391
1,652
3,968
20
4,194
3,888
61
2,152
1,651
35
45
220
7,638
90.283
201
1,722
2,598
14
3,946
3,230
50
1,604
1,565
-1,250
-230
-120
1,492
106,705
128,531
32.356 -139,577
63,303
Total Funds
12L2 242 598
291 Page

Presbyter
an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2023
18.
RELATED PARTY TRANSAcfioNS
Two of the trustees, the minister and caretaker of the congregation, received remuneration of £43,159 and
expenses of £8,126 for acting in their capacity. Pension contributions of £9,464 were paid by the congregation
in respect of the minister to the Presbyterian Church in Ireland Pension Scheme {20091. 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 and to other charitable bodies. Transactions during the year
are asfollows:
Fund
Balance
at
01/01123 Income
Fund
Balance
at
31112123
From
General
Paid Out Fund
Gift Aid
United Appeal
World Development
Appeal
students, Bursary Fund
Poppy Appeal
Music Ministry
992
9.316
1,872
-12.646
1,232
766
498
2,030
684
808
5,000
422
-2.328
-684
-1,000
622
192
1,248
6,248
1,490
17,838
3,542
-16,658
1.424
7,636
The congregation also contributed £13,753 for congregational assessments and £1,048 towards Presbytery
Assessments during the year.
There were no other related party transaction5.
30IPage