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 t￿Ste¢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 Spiri￿al 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 tI￿ough 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 f￿anCIal 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
ACC￿al5
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 Uninco￿orated.
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 pU￿oseS 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