CHARITY REGISTRATION NUMBER.. NIC105176 Kilkeel Congregation Of The Presbyterian Church In Ireland Unaudited Financial Statements 31 December 2023 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 2023 Page Trustees, annual report Independent examinerfs 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 2023 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2023. Reference and administrative details Registered charity name Kilkeel Congregation Of The Presbyterian Church In Ireland Charity registration number NtC105176 Principal office 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 David Mcculla Mr Wesley Hanna Mr Merwyn Aiken Mr Samuel Burns Mr Edward Graham Mr Robert Graham Mr David Parke Mr Sydney A Hanna 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 2023 Strueturej governance and management The Kirk Session The charity trustees of the con>oregation 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 wRthin 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 Sessions has delegated to its Conoregational Committee the temporal affairs of the congregation including administering all funds and propety belon(ying to the congregation. Mernbers of the Kirk Session are ex-officio mernbers of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the conoregations. All members are entitled to prop05e, 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 times each year. To be chosen for the office of the eldership in the congregation a person must be a voting member and a re.trular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland 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 congre(tations assigned to it by the General Assembly of the Presbyterian Church in Ireland. KiIkeel congregation of the Presbyterian Church has been assiiyned to the Newry Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is nomially constituted during the first week in June for worship and to conduct its busine55. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active rninisters of each congregation, retired n]insters and a representative elder appointed by th¢ Kirk Session of each congreoation.
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2023 Objectives and aetivities 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 lTeland, 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 SpiriL and to enable her members to play their part in fulfilling God's tnission 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 produee Christ-like disciples committed to witnessing and showing love to all people everywhere. Activities and Objectives The conoregation meets for worship every Sunday and visitors are welcome to join. The Sacram¢nt of the Lords Supper is observed on six occasions during the year and all those who have been baptised and who have made a professioTh of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congr¢gation holds regular Bible study meetings and has a wide range of organisations including.. Sunday School Youth Fellowship - Girls. Brigade & Boys, Brigade - Presbyterian Woman (PW) - Youth Club Mother5 and Toddlers Life Builders Gym - Bowling Club Aetivities and Objectives Worship and prayer The congregation normally meets for worship each Sunday at I1.30am and 7.00pm. Durino the week the Bible Study provides an opporEunity for members to meet totsether for fellowship, to study the Scriptures and for a time of prayer. At 31 December 2023 there were 177 communicant members and 303 families conn¢cted with the congregations. The average weekly attendance at morning worship is 180. Pastoral care Mernbers of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister supported by ¢lders.
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2023 Objectives and activities (continued) Mission and outreach The congregation seeks to reach into the local community with the Gospel. It is engaged in community outreach across the whole community. The Church also takes an interest in work overseas and h&s a particular interest in Christian work in Uganda. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables concvreoations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congrecTation could do on its own. The United Appeal Fund provides financial sUPPOrt for mission personnel at home and overseas, assists congregation5 Wlth the deployment of locally based staff, enables church planting, provides grant support for the upkeep of chuTch prernises, assists with the running costs of Union Theological Colleoe, the Church's training college for ministry students, and fmancially supports congregation in the areas of worship, discipleship, global mission, outreach, leadeTship and pastoral care. The congregation also contributes to the denomination's Sunday School project and any other special appeals. Presbytery The contsreoation 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. Property The property (main Church Building, Church Halls & the Manse) is diligently maintained by the Chwch Comtnittee. During 2023 the concFregation upgraded the Choir room and created a new entrance from the Choir Room into the main sanctuary which allows for much better less-abled access. They subsequently renamed the Choir Room and it is now known &s The Meeting Room and each Sunday morning tea, ¢off¢¢ and refreshments are served before the morning service. Organisations Cvust and early September). Activities include Sunday School meets on Sunday morning (excluding July, Au. singing. Bible stories and quizzes. Youth Fellowship meets on Sunday evenings for the youth. Activities include teaching and friendship. Girls, Brigade & Boys, Brigade are unifomied organisations that meet through the week for n, 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 basic Christian truths. Youth Club tneet on Friday nights for fun, games and social time together with a Christian "centre spot" Mums and Toddler5 meet on Tuesday mornings and both parents and children enjoy time for social interaction and refreshments. Bowling Club meet on Tuesday & Friday evenings for social interaction 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 2023 Objectives and aetivities (conlinued) Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on comrnittee5 and helping with organisations and other church activities. Financial review The congregation's main source of income is members, contrfftbutions through the Weekly Freewill Offering. Total income of the congregation during the year was £244.299, compared to £235,229 in the previous year. Total expenditure for the year amounted to £256,786 (2022 - £233,740). A deficit of £12,487 was reported for the year ended 31 December 2023 (2022 - Surplus £1,489). Reserves Policy The trustees consider it appropriate to hold £15.000 as a General Reserve. This amount had been held during previous years, but due to the deficit reported for the 202J year and the General Reserve was reduced by £13,571 during the year to 31 December 2023. Th¢ General Reserve balance at 31 December 2023 was £3,952 (2022- £17.523). Restricted Funds are held at levels consider appropriate given the purpose of the fund. The tSte¢S consider it appropriate to hold a minimum of £9,000 in the PmpertylBuilding Reserve. The balance at 31 December 202J was £),496 (2022 - £7,185). 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 advanceTnent 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 Spirial and moral development and opporNnities 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 ¢ar¢ of those in need (including th¢ sicL disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are or(Fanised and delivered centrally. Local delivery is facilitated by Central resources in almost all cases. Public access is made known througb the use of noticeboards, printed material. press advertisen)enL websites, and social media or in other ways. The benefits are demonstrated tIough re(Tular evaluation of the services and infonnal and ad-hoc feedback frorn members. their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing frorn our pury)ose 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 15 incidental and necessary in order to further our charitable purpose. There are no other private benefjts. The beneficiaries of this purpose are mernbers, their families. other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community tn which pastoral services are provided and other cotnmunities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our entyaoement with and support for both Christian and other secular organisations, charities and individual memb¢rs of the public. The Kirk Session has had regard to th¢ Charity Cornrni5sions Public b¢nefit requirement ststutory guidance.
Kilkeel Congregation Of The Presbyterian Church In Ireland Trustees. Annual Report (continued) Year ended 31 December 2023 Statement of Trustee Responsibilities The Trustees are responsible for preparing the annual report and the fanCIal 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 prepare a Receipts and Payment Account and a Statement of Assets and Liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the ¢ongre(Fation's transactions and disclose with reasonable accuracy at any time its financial positÉon. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularlties. 2:5.o..5.ID.2Lknd The ttustees, annual report was approved on . signed on behalf of the board of trustees by: tLJl,L. Rev. S Trustee phen Johnston Dr David Orr Trustee
Kilkeel Congregation Of The Presbyterian Church In Ireland Independent Examinerfs Report to the Trustees of Kilkeel Congregation Of The Presbyterian Church In Ireland Year ended 31 December 2023 I report on the financial statements for the Year ended 31 December 2023, 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(9){b) 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 records. 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 ststement I have completed my examination and have no concerns in respect of the matters (1) 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. Una Cunningham 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 2023 2023 2022 Unrestri¢t¢d funds Restrictcd funds Total funds Total funds Note Receipts Donation5 and legacies Charitable activities Other trading activities Investment income Other income 106,911 6i9 122 230 330 82,846 41,382 189,757 42,021 122 11,342 407 186,828 36,066 347 11,297 391 11,112 77 108.232 135.417 243.649 234,929 Proceeds from the sales of assets for charity's own use Total receipts 650 650 JOO 108,232 136,067 244,299 235,229 Expenditure on charitable actlVLties 9,10 127,524 84,249 211,773 213,339 127,524 84,249 211,773 213,3i9 Purchase of fixed assets for charity's own use 8,628 8.874 17,502 13.151 Refurbishment of charity buildings for own use 27,511 27,511 7,250 Total payments 136,152 120.634 256,786 233,740 Net (p2yments)/receipts (27,920) 15,433 (12,487) 1,489 Transfers between fvnds 14,349 (14,349) Net movement in funds (13,57E) 1,084 (12,487) 1.489 Reconciliation of funds Total ndS brought fonvard Total funds carried forward 17,523 64,840 82.363 80.874 3,952 65,924 69,876 82.363 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 2023 2023 Restricted funds Total funds 2022 Unr¢stricted funds Total funds Note Funds Reconciliation Bank funds & cash at start of the year Movement in year 17,523 (lJ,571) 64,840 1,084 82,i6i (12,487) 80.874 1,489 Bank funds & cash at end of the year 3,952 65,924 69,876 82,363 2023 2022 Bank Funds & Cash Cash at bank and in hand Bank loan 69,876 82,363 Net Bank & Cash Funds 69,876 82,363 Other Assets Fixed assets- Charity assets Investment Property Other investments-PCI Prepayments Debtors li 12 13 4,023.981 474,931 11,808 3,317 19,551 3,743,839 441,797 10,828 3,804 22.956 4.533,588 4,223,224 Liabilities ACCal5 2,637 3,223 2,637 3,223 These fmancial statements were approved by the board of trustee5 and authorised for issue on and are signed on behalf of the board by: 2£ /s i.u). 56LJ.I,A. Rev. St Trustee hen Johnston Dr David OtT Tnjstee 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 2023 General information The charity is a public benefit entity and a registered charity in Northem Ireland and is Unincoorated. The address of the prtncipal office is 18 Newcastle Street, Kilkeel, Newry, B T34 4AF, Co Down. Statement of complianee 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 th¢ charity's ability to continu¢. Fund aeeounting Endowment funds are fijnds, the capital of which must be retained either permanently or at the conoregation's discretion. the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the putpose for which the endowment was established in the fwst place. Restricted funds comprise, (a) income from endowments which is to be expended only on the restricted pUoseS intended by the donor and (b)revenue donations or grdnts for a specific congreoational activity intended by the donor. Where these ndS have unspent balances, interest on their pooled investment is apportioned to the individual ndS on an avera(ye balance basis. Unrestricted ndS are income fvnds which are to be spent on the congregation's general PUTposes. Designated funds are general funds set aside by the congregation for use in the future. 10
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (contlnued) Year ended 31 December 2023 Donations and legacies Unrestricted Funds R¢stricted Total Funds Funds 2023 Donations Free Will OfferÈng Gift Aid Loose collections Property donatÈons Sundry small gifts Other donations Faith mission General mission Mid-week offering PCI Childrens Society United Appeal Other donations 92.777 11,408 2.454 92,777 20,342 2,454 10,679 8,934 10,679 30 2.650 210 27,678 2,650 210 27,678 242 755 7,157 2,338 242 755 7,157 2,338 Legacie5 Legacies & bequests 8,645 8,645 Grants Grants receiv¢d 13,800 13,800 189.757 106,911 82,846 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 5,000 5,000 105,685 81,143 186,828 11
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 Charitable activities Unrestricted Funds R¢stricted Total Funds Funds 2023 Church Maoazines Presbyterian Women Boys Brigade GÉrls Brigade Youth Club Anchor Boys Sunday School Mums & Toddlers Life Builders Bowl&n(r Fellowship 639 6i9 4,019 473 1,755 1,395 471 505 3,170 28,900 694 4.019 473 1,755 1,395 471 505 3,l70 28,900 694 639 41,382 42,021 Unrestricted Funds Restricted Total Funds Funds 2022 Church Magazines Presbyterian Women Boys Brigade Girls Brigade Youth Club Anchor Boys Sunday School Mums & Toddler5 Life Builders Bowling Fellowshlp 673 673 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 35.393 36,066 12
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (Continued) Year ended 31 December 2023 Other trading activities Unrestricted Total Funds Funds 2023 Unrestricted Total Funds Funds 2022 Rent of land Elders Men Conference Elders Books 122 122 132 135 80 135 80 122 122 347 347 Investment income Unrestricted Funds Restricted Totsl Funds Funds 2023 Income from investment properties Bank interest received Other investment income- dividends 11,040 72 11,040 72 230 230 230 11,112 11,342 Unrestricted Funds Restricted Total Funds Funds 2022 Income from investment properties Bank interest received Other investment income- dividends 11,040 18 11,040 18 239 239 239 11,058 11297 Other income Unrestricted Funds Restricted Total Funds Funds 2023 Other income Refund of expenditure 330 75 405 330 77 407 UTLrestricted Funds Restricted Total Fund5 Funds 2022 Other income Refund of expenditure 129 162 loo 229 162 291 loo 391 13
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2023 Advancement of Religion Support costs 94,524 33.000 57,124 27,125 151,648 60,125 127,524 84,249 211,773 Unrestricted Funds Restricted Funds Total Funds 2022 Advancement of Religion Support costs 82,414 30,441 81,329 19,155 163.743 49,596 I l2,855 100,484 213.339 10. Expenditure on charitable activities by activity type Activities undertaken directly Support costs Total funds 2023 Total fund 2022 Advancernent of Religion Governance costs 151,648 57.858 2,267 209.506 2,267 211,210 2,129 151.648 60,125 211,773 213,339 11. Charity assets The conore(yation own the followin 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 associated fixtures, fittings, plant and machinery within these premises. These properties had an insurance value of £4,023,981 (2022 - £3,743.839) at last renewal date. 12. Investment property The congregation own an investment property which 15 not in use by the charity and is rented to a third paty. The investment property had an insurance value of £474,931 (2022 - £441,797) at last renewal date. 13. Other investments The congregation own shares in the General Investment Fund - Presbyterian Church Ir¢land. The market value of these share5 at the year totall¢d £11,808 (2022 £10,828). 14
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 14. Analysis of charitable funds Unrestricted funds Asset Income Expenditure expenditure At Transfers 31 Dec 2023 At l Jan 2023 General ndS 17.523 108,232 (127,524) (8.628) 14.349 3,952 Asset Income Expendittjre expenditure At Transfers 31 Dec 2022 At l Jan 2022 GeneTal funds 17,718 107,235 (112,855) 5,425 17,523 15
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 Analysis of charitable funds (conlinued) Restricted funds AtlJan 2023 Ass¢t Income Expenditure expenditure Transfers At 31 Dec 2023 United Appeal Fund Uoanda Project General Missions Fund PCI Childrens Society Faith Mission Fund Property Fund Poppy Appeal Mourne Stimulus Fund Open Doors Fund Moderators Appeal Fund Uganda Fund Special Mission Fund Irish Mission (Karen & Rhona) Fund R.N.L.I. Fund Fishernian's Mission Irish Mission D Boyd One Mission Society Forsyth¢ PCI Youth Worker Mourne Wall Challenge Boys Brigade Girls Brigade Youth Club Anchor Boys Bowlino Fellowship Sunday School Mum5 & Toddlers Life Builders Presbyterian Women 7,859 { 10,000) 2,141 16,820 18,809 380 210 50,732 {13,OJO) (3 80) (10,459) 12,140 90 (19,921) (20,376) (14,124) 7,185 3,496 354 1,664 (374) (1,767) 20 103 2,809 12,776 675 45 (2.130) 1,000 2,354 12,821 loo (5,075) 4,975 (2,400) 2,400 (1,200) 1,200 443 2,400 2,745 710 1,837 96 2.765 13,453 801 4,273 3,555 1,395 474 695 506 3,171 37,150 4,020 (3,106) (3,761) (1,586) (563) (252) (250) (3.878) (10,817) (I5,509) (3,459) {450) (84.249) (36,385) (14,349) (500) I,iio 1.599 2,554 621 2,160 102 1,778 24,277 912 (595) (120) (250) (280) 64,840 136,067 65,924 16
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 14. Analysis of charitable funds (Continued) Restrieted funds AtlJan 2022 Asset Income Expenditure expenditure At 31 Dee 2022 Transfer5 United Appeal Fund Uganda Project General Missions Fund PCI Childrens Sockety Faith Mission Fund Property Fund Poppy Appeal Mourne Stimulus Fund Open Door5 Fund Moderators Appeal Fund Ucranda Fund Special Mission Fund Irish Mission (Karen & Rhona) Fund International Justice Mission R.N.L.I. Fund Fisheman's Mission Irish Mission D Boyd One Mission Society Forsythe PCI Youth Worker CJRS orant Moume Wall Challenge Boys Brigade Girls Brigade Youth Club Anchor Boys Bowlincr Fellowship Sunday School Murns & Toddlers Life Builder5 Presbyterian Women 6.745 1,500 25,573 400 265 26,469 65 420 3,717 4.910 901 (9,175) (2,018) (9,250) (400) (265) (22.J49) (65) (420) (4,453) (6,000) (1,000) 2,430 (1,181) (11,799) 16,820 1,699 12,296 16,900 (8,3 15) (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 4,374 681 664 645 445 2.515 26,461 1,852 (16,215) (1,125) (2,897) (274) (625) (248) (250) (798} (8,019) (12,086) (3,lJ8) (100,484) (20,401) 1,512 1,710 2,338 671 1,560 loi 1.048 7,097 2,087 443 2,400 2,745 710 1,837 96 2,765 13,453 801 (787) (120) (200) 63,156 127,994 (5,425) 64,840 17
Kilkeel Congregation Of The Presbyterian Church In Ireland Notes to the Financial Statements (continued) Year ended 31 December 2023 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 £39.462 (2022 - £37,583) and expenses/allowances of £8,091 (2022 - £7,772) in his capacity as the Minister of the contsregation. Pension contributions of £9,471 (2022 - £9,020) were also paid to the Presb)rterian 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 Minister. Rev Stephen Johnston (a Trustees of the Charity) represented 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 was not charged rent for use of this property. During the year the charity paid amounts totalling £1,326 (2022 - £585) to trustee. Mr D Orr and amounts totalling £164 (2022 £714) to trnstee Mr O Wallace. These payments represented the refund of various charity expenses paid personally by Mr and Mr O Wallac¢. on behalf of the Church. During the year the charity paid £1 1.612 (2022 -£4,078) to a business associated with trustee Mr O Wallace and £1,485 (2022 £nil ) and £nil (2022 - £580) to businesses associated with trustees Mr D Mcculla & Mr W Hanna, respectively. All thes¢ payments represented commercial transactions in relation to goods & services provided to the Church. 18