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Moira Presbyterian Church a congregation of the
Presbyterian Church in Ireland
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Registered with the Charity Commission for Northern Ireland NIC105174

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustee5 present their Annual Report and Financial Statements for the year ended 31
December 2024 including a Statement of Assets and Liabilities 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
Matthew Blain
Richard Brown
Roy Mccleary
Wilfred Dunlop
Jackson Blakely
Alan Gamble
Andrew Preston
Stuart Mcllwaine
Rev D Howard Gilpin
PRINCIPAL OFFICE BEARERS
Minister
th
Rev D Howard Gilpin {Retired 30 Sept
2024)
Richard Brown
Aninka Moucka/lvan Barnett
Clerk of Session
Treasurer
INDEPENDENT EXAMINER
R TJRoss&Co
44 Molesworth Street
Cookstown
BT80 8PA

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
BANKERS
Danske Bank
Main Street
Lurgan
SOLICITORS
Mrjohn Neill
Watson Neill Solicitors
43 Main Street
Moira
BT67 OLQ

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELANDTRUSTEES ANNUAL
REPORT (convd)
STRucfuRE 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 ha5 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 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 meetings, except that
the Moderator, the minister in active duty in the congregation, has no deliberative but 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 off ice 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 ha5 been a55igned to the
Dromore Presbytery of the Presbyterian Church in Ireland. The membership of the
Presbytery consists mainly of the active minister5 of congregations assigned to it by the
General Assembly, minster5 who have retired from active duty and an elder appointed by
the Kirk Session of each congregation

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conYd)
The General Assembly
The General Assembly is the supreme courtof 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 forworship and to conduct its business. Atthe 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 artion. We believe in the importance of preaching what is biblical, relevant and
applicable to living in the 21st century. We believe in the vital importance of ind ividual 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 '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 centered and biblical and
believe that singing praise to God is a witness in itself (Atts 16 v 25). It is also a means of
spiritual encouragement (Colossians 3 v 16).
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.

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
We believe in providing sensitive and loving pastoral care (l Thessalonians 2 v 7-8) 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 15 important that leaders take
responsibility for the spiritual and temporal governance of Church activities in accordance
with Christian principles and legal obligations.
ACTIVITIES AND OBJEcfivES
The congregation meets for worship every Sunday and visitors are welcome to join. The
Sacrament of the Lord's Supper 15 observed on several occasions during the year and all those
who have been baptlsed 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 organisation5 including:
Sunday School
Boys, Brigade
Girls, 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
Monday over 70 Fellowship group
Reminiscing hymn singing for dementia sufferers and their carers

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MOIRA CONGREGATION OF THE PRESBYTERIAN 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 fellowship, to study the scriptures and for a time of prayer. In addition, a small
group meets on a Friday morning for prayer.
As well as our regular services during the year we acknowledged God's gift of new life at 3
Sacraments of Baptism, we gave thanks forfaithful services and sought to cornfortthose who
had been bereaved during the year.
At 31 December 2024 there were 225 communicant members and 298 families connected
with the congregations. The average weekly attendance at morningworship was in the range
175- 200.
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 proce55 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 Tear Fund and Christian Aid and Kids4School.
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 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

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
college for ministry students, and financially supports congregations 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.
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 June.
Organisations
On Sunday mornings during the main Church service the Sunday School meets in our
hurch halls comprising of approximately 30 children and young people.
On Monday evenings the Boys, Brigade meets in the church halls. This comprises of
approximately 45 boys 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 of eightwho are elected
annually by the member5. There are approximately 30 to 40 ladies in attendance at
each meeting.

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MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (conyd)
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 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 advertisements, website5, and social media or in
other ways.

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MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
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 othersecularorganisations, charities and individual members of the public.
The Kirk Session has 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 254 contributors during the year [212 in previous year, 20231
donating a total of £111,109 {£111,849 in previous year, 2023)
Total Income of the congregation during the yearwas £286,328, compared to £283,348 in the
previous year.
Total expenditure increased from £242,598 to £286,308
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 accountin8
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 forthat
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 appropriate to
presume that the funds will continue in operation.

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MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
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 and hence for taking reasonable steps forthe prevention and detection of fraud
and other irregularities.
GOING CONCERN
The activities of the congregation are dependent on ongoing contributions from its members.
The trustees are of the opinion that the congregation has sufficient resources at the date of
approval of these financial statement5 to meet commitments which will arise in the yearfrom
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.
RESERVES POLICY
The trustees have considered the level of unrestricted net current assets that it 15 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 £136,504 which represents a higher level of reserves than the
four months amount of £70,099. 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 risk5 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 artivities of the congregation at
stated meetings and by encouraging members in their regular giving.
Approved by the Kirk Session at a meeting on 22. June 2025 and signed on its behalf by
Rev. Dr. M. Cowan
nd
22 June 2025
Mr Richard Brown
une 2025
101 Page

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MOIRA CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31st December 2024 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 Directions given by the Charity
Commission for Northern Ireland under section 65{9}{bl of the Charities Act
State whether particular matters have come to my attention.
Basis 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 6519llb) of the Charities Act. The
examination included a review of the accounting records kept bythe charity and a comparison
of the accounts presented with those records. It also included consideration of any 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 accounts 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.
11 I Page

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MOIRA CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND {conVd)
Independent examinerfs statement
Since your charity's gross income exceeded £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 Association of Chartered Certified Accountants which is one of the
listed bodies.
I have completed my examination and have no concerns in respect of the matters (11 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.
Michelle Mawhinney FCCA
R TJRoss&Co
Chartered Accountants
44 Molesworth Street
Cookstown
Co Tyrone
BT80 8PA
22. June 2025
121 Page

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2024
Income and Endowments
from:
Donations and legacies
Charitable activities
Investments
Other
137,900
93,193
11,002
14,093
21,620
231,093
11,002
16,285
27,948
224,652
15,856
19,926
22,914
2,192
6,328
Total
146,420
139,908
286,328
283,348
Expenditure on:
Raising funds
Charitable activities
Other
1,229
145,396
63,673
226
75,784
1,455
221,180
63,673
1.975
172,019
68,604
Total
210,298
76,010
286,308
242,598
Net gains/llosses) on
investments
Net Income /
(expenditure)
Transfers between funds
Gains/(losses on
revaluation of fixed assets
{63,878)
63,898
20
40,750
65,273
-65,273
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
1,395
-1375
20
40,750
2,279,379
63,303
2,342,682 2,301,932
Total funds carried
forward
2,280,774
61,928
2,342,702 2,342,682
131 Page

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MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
BALANCE SHEET
As at 31 December 2024
Flxed assets:
Tangible assets
Heritage assets
Investments
11 2,116,227
2,116,227 2,163,177
12
210,000
210,000
210,000
Total fixed assets
2,326,227
2,326,227 2,373,177
Current assets
Debtors
13
11,430
4,863
16,293
16,470
Current Investments
Cash at bank and in hand
14
126,914 57,065
183,979 184,829
Total current assets
138,344 61,928
200,272
201,299
Llabilities:
Creditors: Amounts falling due within 15
one year
46,386
46,386
47,154
Net current assets or liabilities
91,958 61,928
153,886
154,145
Total assets less current liabilities
Creditors: Amounts falling due after
more than one year
16
137,411
137,411
184,640
Total net assets or liabilities
2,280,774 61,928
2,342,702 2,342,682
141 Page

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
BALANCE SHEET
As at 31 December 2024
Funds of the charity
Restricted income funds
17
61,928
63,303
Unrestricted funds
17
2,280,774 2,279,379
Total charity funds
2,342,702 2,342,682
Approved by the Kirk Session at a meeting on 22nd June 2025 and signed on its behalf by
fv.i_
Rev. Dr. M Cowan
Mr Richard Brown
151 Page

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTESTOTHEACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with
Financial Reporting Standard applicable in the UK and Ireland IFRS102) (effective l January 2015).
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 15 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 (a) income from endowments which is to be expended only on the restricted
purposes intended by the donor and (b) 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.
161Page

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MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTESTOTHE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES{conVd)
INCOMING RESOURCES
(l) Recognition of incoming resources
These are included in the Statement of Financial Activities ISoFA} 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 with sufficient reliably.
(li) Incomlng resources with related expenditure
Where incoming resources have related expenditure (as 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 actually
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.
171Page

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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES {conVd)
(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 resource5
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 inve5tment5 and any gain or 1055 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 account5,
the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
(xlii) 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

Presbyter
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MOIRA PRESBYTERIAN CHURCH
a Congregatlon of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES {conVd)
(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) Tanglble Fixed Assets
Tangible fixed asset5 for use by 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 15 recorded on all tangible fixed assets other than freehold land, at rates calculated to write of 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 years
over 4 years
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MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
DONATIONS AND LEGACIES
Recorded giving:
Freewill offering
Loose collections
Donations and gifts
Gift aid
111,109 43,193
5,064
8,909
410 27,611
21,317 13,480
154,302 155,834
13,973
14,066
28,021
20,065
34,797
34,687
137,900 93,193
231,093 224,652
CHARITABLE AcfiviTIES
Income from charitable
activities
Organisation income
Fundraising events
Grants
4,565
3,820
2,617
4,565
2,855
3,820 11,351
2,617 1,650
11,002
11,002 15,856
201 Page

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MOIRA PRESBYfERIAN CHURCH
a Congregatlon of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2024
INVESTMENTS
Deposit interest
Property Rents
1,992
200
33
2,025
14,260 18,992
934
14,060
2,192 14,093
16,285 19,926
OTHER INCOME
Graveyard
Other income
4,420
1,908 21,620
4,420
3,250
23,528 19,664
6,328 21,620
27,948 22,914
211Page

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MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS Iconvd)
31 December 2024
RAISING FUNDS
FWO envelopes
Fundraising events
1,229
1,229
226
1,229
746
226
1,229
226
1,455
1,975
CHARITABLE ACTIVITIES
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running
expenses
Donations to Missions and
charities
Governance costs
15,027
1,342
68,337
53,863 39,956
15,027
13,753
1,342
1,048
68,337
76,441
93,819 49,529
5,330 35,828
41,158
28,346
1,497
1,497
2,902
145,396 75,784
221,180 172,019
221Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2024
OTHER EXPENDITURE
Depreciation
Loan interest
46,950
16,723
46,950 46,950
16,723 21,654
63,673
63,673 68,604
EMPLOYEES
Employment Costs
Wages and Salaries
Social Security Costs
Pension contributions
50,428 44,091
4,072
5,180
7,600
9,464
62,100 58,735
231 Page

Presbyter
an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS {conVd}
31 December 2024
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 £60,000.
241Page

an
MOIRA PRESBYTERIAN 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 Scheme (2009).
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 employerfs 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
24Yo 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
7,452
9,464
Other employees
Defined contribution pension scheme
The assets of the scheme are held separately from those of the company in an independently administered
fund. The company also operates a defined benefit pension scheme for its employees providing benefits
based on final pensionable pay. The assets of this scheme are also held separately from those of the company,
being invested with pension fund managers.
2024
2023
Contributions made during the year were
148
251 Page

Presbyter
an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2024
11. TANGIBLE FIXED ASSETS
51 li I
Cost or valuation
At start of year
Addition5
Disposals
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
244,186 23,828
33,175
2,987
79,316
10,788
347,330
46,950
At end of year
277,361
26,815
90,104
394,280
Net Book Value
At start of year
2,128,569
6,044
28,564 2,163,177
At end of year
2,095,394
3,057
17,776 2,116,227
261 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2024
12. INVESTMENT PROPERTIES
2024
2023
Value at start of year
Additions
Disposals
Impairment
Gains / {Losses on revaluation)
Value at end of year
210,000 210,000
210,000 210,000
13. DEBTORS
2024
2023
10,010 10,428
6,283
6,042
Gift Aid Recoverable
Prepayment5 and other debtors
16,293 16,470
14. CASH AT BANK AND IN HAND
2024
182,170
1,809
2023
184,406
423
Bank accounts
Cash in hand
183,979
184,829
271 Page

an
MOIRA PRESBYTERIAN CHURCH
a Congregatlon of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS {conVd}
31 December 2024
15. CREDITORS: amount falling due within one year
2024
1,840
44,546
2023
2,608
44,546
Accruals
Bank loan
46,386
47,154
16. CREDITORS: amount falling due after more than one year
2024
2023
137,411 184,640
Bank loan
137,411 184,640
281Page

an
MOIRA PRESBYTERIAN CHURCH
Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2024
17. FUND BALANCES AND RECONCILIATION OF FUNDS
Fund
Balance at Income
start
Expend.
Transfer
Balance at
end
Unrestricted Funds
General Account
2,279,379 146,420 210,298
65,273
2,280,774
2,279,379 146,420 210,298
65273
2,280,774
Restricted Funds
General Account
Building Fund
Bible Study Fellowship
Bowling Club
Boys, Brigade
Crochet/Knitting Club
Girls, Brigade
JAM -sunday School
Men's Fellowship
Presbyterian Women
Traditional Hymn Singing
Young at Heart
Badminton Club
Youth Fellowship
Tuesday morning club
Special Offerings
565
36,823
391
1,652
3,968
20
4,194
3,888
61
2,152
495
86,400
4,218
1,210
1,793
466
7,533
858
355
2,479
910
587
490
250
681
31,183
1,060
24,679
3,790
1,086
4,233
275
6,307
1,537
143
2,056
loo
809
-62,603
-400
-250
35,941
419
1,526
1,528
91
5,120
3,409
73
1,675
810
1,429
225
155
421
9,106
-120
-300
200
-200
-900
1,651
35
45
220
7,638
-300
140
80
29,715
-400
63,303 139,908
76,010 -65,273
61,928
Total Funds
2 342682 286 328 286 308
291 Page

Presbyter
an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (conyd)
31 December 2024
18.
RELATED PARTY TRANSAcfioNS
Two of the trustees, the minister and caretaker of the congregation, received remuneration of £31,051 and
expenses of £5,277 for acting in their capacity. Pension contributions of £7,452 were paid by the congregation
in respect of the minister to the Presbyterian Church in Ireland Pension Scheme12009). The minister also
receives the income from the annual rental of Church lands.
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 as follows:
Fund
Balance
at
01101/24
Fund
From Balance
General at
Fund 31/12/24
Income
Gift Aid Paid Out
United Appeal
World Development
Appeal
HG Gift
Poppy Appeal
Music Ministry
Kids4Schools
Youth Ministry
Shoebox appeal
Conacre
766
11,524
2,448 (13,068)
1,670
623
3,980
7,510
719
150
2,500
450
15
450
27,298
811
{3,2121
(7,510)
(800)
{1,615}
13126)
2,202
81
6,249
4,784
626
450
(151
450
3,885 (29,796)
7,638
81
9,106
The congregation also contributed £15,027 for congregational assessments and £1,342 towards Presbytery
As5e55ments during the year.
There were no other related party transactions.
30IPage