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...O￿R.&>.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 t￿stee 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