CHARITY REGISTRATION NUMBER: NIC105176 Kilkeel Congregation Of The Presbyterian Church In Ireland Unaudited Financial Statements 31 December 2022 PURDY QUINN Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH
Kilkeel Congregation Of The Presbyterian Church In Ireland Financial Statements Year ended 31 December 2022 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities (Receipts & Payments Account) Statement of Assets & Liabilities Notes to the financial statements 10-18
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report Year ended 31 December 2022 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2022. Reference and administrative details Registered charity name Kilkeel Congregation Of The Presbyterian Church In Ireland Charity registration number NIC105176 Principal offiee 18 Newcastle Street Kilkeel Co Down BT34 4AF The trustees 'Rev. Stephen Johnston Mr John Peacock Dr David Orr Mr Robert Adair Mr George Mccullough Mr Oswald Wallace Mr Francis Newell Mr James Graham Mr Edmund Donaldson Mr James G Mccullough Mr Ivan BIooTneT Mr Samuel Hamilton Mr David Mcculla Mr Wesley Hanna Mr Menvyn Aiken Mr Samuel Burns Mr Edward Graham Mr Robert Graham Mr David Parke Mr Sydney A Hanna (Resigned 24 Apr 2023) (Resigned 24 Apr 2023) (Resigned 24 Apr 2023) Independent examiner Purdy Quinn Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report (continued) Year ended 31 December 2022 Structure? governance 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 Presbyt¢rian 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 ornmunity- The Kirk Sessions has delegated to its Congregational Cornmittee the temporal affairs of the congregation including administerino all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio rnembers of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All rnembers 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 at least two or three tirnes each year. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regu5ar 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 e5ected if they obtain twowthirds of those who vote. Presbytery Under the Presbyterian Church in Ireland forni 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. Kilkeel congregation of the Presbyterian Church has been assigned to the Newry Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assi(yned to it by the General Assembly, minsters who have retired frorn active duty and an eldeT appointed by the Kirk Session of the congregatÉon. The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its 5upreTne legislative, administration and judicial authority. in dealing with all rnatters brouJo It befoTe it. The General Assernbly is nonnally 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 rninisters of each congregation, Tetired minsters and a representative elder appointed by the Kirk Session of each congregation.
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report (continued) Year ended 31 December 2022 Objectives and activities Description and Purpose The Charitable purpose of the congregation is the advancement of religion. Kilkeel congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Refornied 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. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice. The congregational mission is the following... This is why Kilkeel Presbyterian Church exists... We exist to... Know and glorify God, and Produce Christ-like disciples. Committed to witnessing and showing love to all people everywhere. Activities and Objectives The congregation meets for worship every Sunday and visitors are welcorne to join. The Sacrament of the Lords Supper is observed on six 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 wid¢ range of organisations including... Sunday School Youth Fellowship Girl's Brigade & Boys Brigade Presbyterian Woman (PW) Youth Club Mothers and Toddlers Life Builders Bowling Club Activities and Objectives Worship and prayer The congregation nonnally meets for worship each Sunday at I1.30am and 7.00pm. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to sNdy the Scriptures and for a time of prayer. At 31 December 2022 there were 182 comrnunicant members and 300 families connected with the congregations. The average weekly attendance at morning worship is 200. Pastoral care Members of the congregation who are unabl¢ to attend church due to sickness or age are visited on a r¢gular basis by the minister supported by elders.
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2022 Objectives and activities (continued) Mission and outreach The congregation seeks to reach into the local comrnunity with the Gospel. It is engaged in comrnunity outreach across the whole communiry. The Church also takes an interest in work overseas and has a particular interest in Christian work in Uganda. The congregation supports the Unit¢d 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 rnission 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 congreoations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministy students, and financially supports congr¢gation in the areas of WOTship, discipleship, global mission, outreach, leadership and p&storal care. The congregation also contributes to the denominations Sunday School project and any other special appeals. Presbytery The conuregation 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 stsvctures of the church. General Assembly The minister and one of our elders were nominated to attend the meetints of the General Assernbly of the Presbyterian Church in Ireland held in Assembly Buildinos, Belfast, in June. Property The Church Committee diligently maintain the property (main Church Building, Church Halls & the Mans¢}. During 2022 there was no major structural work done on the property. Organisations Sunday School Meets on Sunday morning (excluding July, August and early SepteTnber}. Activities include singing, Bible stories and quiz2¢S. Youth Fellowship meets on Sunday evenings foT the youth. Activities include teaching and friendship. Girl's Brigade & Boys Brigade are unifornied organisations that meet through the week for fun, friendship and the teaching of basic Christian principles. Presbyterian Woman (PW) meet on the 2nd Thursday of each month for Christian fellowship and instruction on basi¢ Christian truths. Youth Club meet on Friday nights for fun, games and social time together with a Christian "centre spot" Mums and Toddlers meet on Tuesday mornings and both parents and children enjoy tirne for social inteTaction and refreshments. Bowling Club meet on Tuesday & Friday evenings for social inteTaction and friendship. Life Builders Gym is open each day, with the exception of Sunday.
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report (continued) Year ended 31 December 2022 Objectives and activities (continued) 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. Financial review The congregation's main source of income is members, contributions through the Weekly Freewill Offering. Total income of the congregation during the year was £235,229, compared to £211,099 in the previous year. Total expenditure for the year amounted to £233,740 (2021- £195,626). A surplus of £1,489 was reported for the year ended 31 December 2022 (2021- £15,473). Reserves Policy The trustees consider it appropriate to hold £15,000 as a General Reserve. This amount had been achieved during 2021 and the General Reserve remained reasonable at 31 December 2022 with a balance of £17,523 (2021- £17,718). Restricted Funds are held at levels consider appropriate given the PUTpose of the fund. The trustees consider it appropriate to hold a minimum of £9.000 in the Prop¢rty/Building Reserve. The balance at 31 December 2022 was £7,185 (2021 16,900). Public Benefit Statement The Presbyterian Church in Ireland me¢ts the public benefit requirement by providing benefit to its mernber5 and the general public by rnaking 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 developrnent 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. pres5 advertisemenl websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and infornial and ad-hoc feedback from members, their families, and rnembers of the public. The purpose does not lead to hann. 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 fiLrther 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 comrnunilies 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 requiTement statutory guidance.
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees, Annual Report (continued) Year ended 31 December 2022 Statement of Trustee Responsibilities The Trustees are r¢sponsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 2008 to pr¢pare a Receipts and Payment Account and a Slatement of Assets and Liabilities. 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 for the prevention and deteczion of fraud and otheT irregularities. The trustees, annual report was approved on .21tr...OR.&>.ZSand signed on behalf of the board of trustees by: 5+LJL,a Rev. Ste Trustee hen Johnston Dr David O Trustee
Kilkeel Congregation Of The Presbyterian Church In Ireland Independent Examiner's Report to the Trustees of Kilkeel Congregation Of The Presbyterian Church In Ireland Year ended 31 December 2022 I report on the financial statements for the Year ended 31 December 2022, which comprise the statement of financial activities, statement of assets and liabilities and the related notes. Respective responsibilities of trustees and examiner As the charity's trustees you 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 for Northern Ireland under section 65(9llb) of the Charities Act., and to state whether particular matters have come to my attention. Basis of 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 Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe-. That accounting records were not kept in accordance with section 63 of the Charities Act. That the accounts do not accord with those accounting cordS. That the accounts do not comply with the accounting requirements of the Charities Act. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (11 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. na unningham FCA Association of Chartered Accountants in Ireland PURDY QUINN Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH
Kilkeel Congregation Of The Presbyterian Church In Ireland Statement of Financial Activities (Receipts & Payments Account) Year ended 31 December 2022 2022 2021 Unrestricted funds Restricted funds Total funds Total funds Note Receipts Donations and legacies Charitable activities Other trading activities Investment income Other incorne 105,685 81,143 35,393 186.828 36,066 347 11,297 391 175,872 17,156 128 16,813 490 347 239 291 11,058 loo 107.235 127,694 234.929 210,459 Proceeds from the sales of assets for charity's own use 300 300 640 Total receipts 107,235 127,994 235,229 2ll,099 Expenditure on charitable activities 9,10 112,855 100,484 213,3i9 174,975 112,855 100.484 213.339 174,975 Purchase of fixed assets for charity's own use 13,151 13,151 7,027 Refurbishrnent of charity buildings for own use 7.250 7,250 13,624 Total payments 112,855 120,885 233,740 195,626 Net (payments)/receipts (5,620) 7,109 1,489 15,473 Transfers between funds 5,425 (5,425) Net movement in funds (195) 1,684 1.489 15,473 Reconciliation of funds Total fund5 brought forward Total fund5 carried forward 17.718 63,156 80,874 65,401 17,523 64,840 82,363 80.874 The notes on pages 10 to 18 form part of these financial statements.
Kilkeel Congregation Of The Presbyterian Church In Ireland Statement of Assets & Liabilities 31 December 2022 2022 Restricted funds 2021 Unrestricted funds Total fund5 Total funds Note Funds Reconciliation Bank funds & cash at start of the year Movement in year 17,718 (195) 63,156 1,684 80,874 1,489 65,401 Bank funds & cash at en6 of the year 64,840 82,363 80,874 2022 2021 Bank Funds & Cash Cash at bank and in hand Bank loan 82,363 80,874 Net Bank & Cash Funds 82,363 80,874 Other Assets Fixed assets- ChaTity assets Investment Property Other investments-PCI Prepayments Debtors li 12 13 3,743,839 441,797 10,828 3,804 22,956 3,482,081 410,974 11,798 3,497 21.819 4,223,224 3,930,169 Liabilities Accruals 3,223 2,657 3,223 2,657 These financial statements were approved by the board of trustees and authorised for issue on and are signed on behalf of the board by.. Rev. Ste Trustee en Johnston Dr David Orr Trustee The notes on pages 10 to 18 form part of these financial statements.
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements Year ended 31 December 2022 General infortnation The charity is a public benefit entity and a registered charity in Northern Ireland and is unincorporated. The address of the principal office is 18 Newcastle Street, Kilkeel, Newry, BT34 4AF, Co Down. Statement of compliance As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. Accounting policies Going concern There are no material uncertainties about the charity's ability to continue. Fund accounting Endowment funds are funds, the capital of which must be retained either pemianently or at the congregation's discretion. the income derived from the endowment 15 to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restrtcted funds comprise, (a) income from endowrnents which is to be expended only on the restricted purposes intended by the donor and (b)revenu¢ donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, inteTest 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 fijnds set aside by the congregation for use in the future. 10
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements {¢ontinued) Year ended 31 December 2022 Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2022 Donations Free Will Offering Gift Aid Loose collections Sundry small gifts Faith mission General mission Mid-week offering PCI Childrens Society United Appeal Mourne Wall Challenge Poppy appeal Ukraine Other donations 90,535 12,647 2,332 30 90,535 23,208 2,332 30 575 24.414 141 765 5.967 16,215 65 430 12,151 10,561 575 24,414 141 765 5,967 16,215 65 430 12,151 Legacies Legacies & bequests 5,000 5,000 Grants Grants received CJRS grants Life builder grants 5,000 5,000 105.685 81,143 186.828 Unrestricted Funds Restricted Total Funds Funds 2021 Donations Free Will Offering Gift Aid Loose collections Sundry small gifts Faith mission General mission Mid-week offering PCI Children5 Society United Appeal Mourne Wall Challenge Poppy appeal Ukraine Other donations 89.424 12,882 919 30 89,424 22,741 919 30 9,859 28,492 28.492 37 867 6,842 37 867 6,842 125 125 3,331 Legacies Legacies & bequests 11
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2022 Donations and legacies (con¢inued) Unrestricted Funds Restricted Funds Total Funds 2021 Grants Grants received CJRS grants Life builder grants 405 8,592 7,677 6,390 8,997 7,677 6,390 103,697 72,175 175,872 Charitable activities Unrestricted Funds Restricted Total Funds Funds 2022 Church Magazines Presbyterian Women Boys Brigade Girls Brigade Youth Club Anchor Boys Sunday School Mums & Toddlers Life Builders Bowling Fellowship 673 67) 1,851 55 2,373 682 669 445 2.515 26.160 643 1.851 55 2,373 682 669 445 2.515 26.160 643 673 36,066 Unrestricted Funds Restricted Total Fund5 Funds 2021 Church Magazines Presbyterian Women Boys Brigade Girls Brigade Youth Club Anchor Boys Sunday School Mums & Toddlers Life Builders Bowling Fellowship 108 108 1,325 1,325 819 819 279 252 87 13,983 303 279 252 87 13,983 303 108 17,048 17,156 12
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements {¢ontinued) Year ended 31 December 2022 Other trading activities Unrestricted Total Funds Funds 2022 Unrestricted Funds Total Funds 2021 Rent of land Elders Men Conference Eld¢rs Books 132 135 80 132 135 80 128 128 347 347 128 128 Investment income Unrestricted Funds Restricted Total Funds Funds 2022 Income from investment properties Bank interest received Other investment income- dividends 11.040 11,040 18 239 239 239 11,058 11,297 Unrestricted Funds Restricted Total Funds Funds 2021 Income from investment properties Bank interest received Other investment income- dividends 16,560 23 16,560 23 230 16,583 16,813 Other income Unrestricted Funds Restricted Total Funds Funds 2022 Other income Grave fees Refund of expenditure 129 100 229 162 162 291 100 391 Unrestricted Funds Restricted Total Funds Funds 2021 Other income Grave fees Refund of expendiNre 90 90 400 400 90 400 490 13
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2022 Expenditure on charitable aetivities by fund type Unrestricted Funds Restricted Total Funds Funds 2022 Advancement of Religion Support costs 82,413 30.442 81,329 19.155 16J,742 49,597 112,855 100,484 213,3J9 Unrestricted Funds Restricted Total Funds Funds 2021 Advancement of Religion Support costs 78,676 30,760 52,259 13,280 130.936 44,039 109,436 65,539 174,975 10. Expenditure on charitable a¢tiviti¢s by activity type Activities undertaken directly Support costs Total funds 2022 Total fund 2021 Advancement of Religion Governance costs 163,742 47,468 2,129 211.2100 2,129 172.756 2,219 163,742 49,597 213,339 174,975 I l. Charity assets The congregation own the following properties which are in use by the charity. a) Church premises and Donaldson Hall situated at Newcastle Street, Kilkeel b) Mission Hall c) Eadie Hall d) Boyd Hall e) The Manse The congregation also own all a55ociated fixtUTes, fittings. plant and machinery within these premises. These properties had an insurance value of £J,743,839 (2021- £J,482,081) at last renewal date. 12. Investment property The congregation own an investment property which is not in use by the charity and is Tented to a third party. The investment property had an insurance value of £441.797 (2021- £410,974) at last renewal date. 13. Other investments The congregation own shares in the General Investment Fund - Presbyterian Church Ireland. The market value of these shares at the year totalled £1 0,828 (2021 £11,798). 14
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Staternents (continuedj Year ended 31 December 2022 14. Analysis of charitable funds Unrestricted funds At31 December 2022 At l January 2022 Income ExpenditUTe Transfers General funds 17,718 107,235 (112,855) 5,425 17,523 At 31 December 2 021 At l January 2021 Incorne ExpenditUTe Transfers General funds 11,651 104,253 (109,436) 11,250 17,718 15
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Staternents (continued) Year ended 31 December 2022 14. Analysis of charitable funds (conlinued) Restrieted funds AtlJan 2022 Asset Income Expenditure expenditur¢ At 31 Dec 2022 Transfers United Appeal Fund Uganda Project General Missions Fund PCI Childrens Society Faith Mission Fund Propety Fund Poppy Appeal Mourne Stimulus Fund Open Doors Fund Moderators Appeal Fund Wakisa Girls School Fund Special Mission Fund Irish Mission (Karen & Rhona) Fund International Justice Mission R.N.L.l. Fund Fishemian's Mission Irish Mission D Boyd One Mission Society Forsythe PCI Youth Worker CJRS grant Mourn¢ Wall Challenge Boys Brioade Girls Brigade Youth Club Anchor Boys Bowling Fellowship Sunday School Mums & Toddlers Life Builders Presbyterian Women 6,745 1,500 (9,175} (2,018} (9,250} (400) (265} {22.349) (65) (420) (4,453} (6,000) (1,000) 1,699 12,296 (1,181) (11,799) 16,820 400 265 26,469 65 420 3,717 4,910 901 16,900 (8,315) (5,520) 7,185 736 1,090 1.546 1,362 12,775 2,809 12,776 120 (4.800) 4,680 (50) (50) (2.400) 50 50 2,400 (1,200) {3,000) 1,200 3.000 16,215 56 (16,215) (1,125) (2,897) (274) (625) {248} {250} {798) (8,019) (12,086) (3,138) 1.512 1,710 (787) 2.400 2,745 710 1.837 96 2,765 13,453 801 681 664 645 445 2,515 26,461 1,852 671 1,560 101 1,048 7.097 2.087 (120) (200) 127,994 (100,484) (20,401) (5,425) 64,840 16
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2022 14. Analysis of charitable funds (continued) Restricted funds Atljan 2021 Asset Incorne Expenditure expenditure At31 Dec 2021 Transfers United Appeal Fund Uganda Project General Missions Fund PCI Childrens Society Faith Mission Fund Property Fund Poppy Appeal Mourne Stimulus Fund Open Doors Fund Moderators Appeal Fund Wakisa Gir15 School Fund Special Mission Fund Irish Mission (Karen & Rhona) Fund International Justice Mission R.N.L.l. Fund Fishennan's Mission Irish Mission D Boyd One Mission Society For5ythe PCI Youth Worker CJRS grant Mourne Wall Challenge Boys Brigade Girls Brigade Youth Club Anchor Boys Bowling Fellowship Sunday School MuTns & Toddlers Life Builders Presbyterian Women (9,175) (2,169) (7,277) (500) 1,540 1,868 7,865 2,000 20,173 434 1,699 12,296 (8,465) 66 9.282 31.887 125 (10,469) (125) (13,800) 16,900 3,340 (3,514) 174 1,800 12.770 420 (1,491) 633 1,362 12,775 288 (5,088) 4,800 188 (300) (50) (300) (2.400) 112 50 300 2.400 (1,200) (5,500) (7,677) 1,200 5,500 7,677 267 242 2,338 530 1,417 49 1,057 11.858 2,407 1,401 2,511 (156) (1,04)) 1,5l2 1.710 2.338 671 1,560 101 1.048 7.097 2,087 279 304 252 87 21,013 1.327 (138) (ioi) (60) (200) (96) (5,123) (20,651) (1,647) 53,750 106,846 (65,539) (20,651) (11,250) 63.156 17
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financlal Statements (continued) Year ended 31 December 2022 15. Trustee remuneration and expenses The Minister of the congregation, Rev Stephen Johnston is also a trnstee of the charity. The Minister received remuneration of £37,58) (2021 £36,756) and exp¢nses/allowances of £7,772 (2021- £7,632) in his capacity as the Minister of the congregation. Pension contributions of £9,020 (2021- £8,821) were also paid to the Presbyterian Church in Ireland Pension Scheme (2009) in respect of Rev Stephen Johnston, No other trustees received any remuneration and no other trustees claimed any expenses during the year in connection with their duties. 16. Related parties The Minist¢r, Rev Stephen Johnston (a Trustees of the Charity) represent¢d the key management of the charity- Total remuneration paid to Rev Johnston is detailed in Note 15. Rev. Stephen Johnston has occupied residential church property (The Manse) in his role as Minister of the congregation and w&% not chaTged rent for use of this property. During the year the charity paid arnounts totalling £585 to trustee, MT D Orr and amounts totalling £714 to trustee Mr O Wallace. These payments represented the refund of various charity expenses paid personally by Mr Orr and Mr O Wallace, on behalf of the Church. Durino the year the charity paid £4,078 to a business associated with tstee Mr O Wallace and £580 to a to business associated with trustee Mr W Hanna. Both these payments repres¢nted comTnercial transactions in relation to goods & services provided to the Church. 18