REGISTERED CHARITY NUMBER: )oi'l oltlie I'i'iislots inRncial SIAlciiicn15 loi. Ilie Yexr F.ndoil 31 Deceiiil)ei' 2023 foi. 1st Coiiibei. Pi'e5bi'leriAll Cbiii'c R Sai'age & Conjpany Accouiiianis &. Taxation Consiiltants Old Bank Hoiise 2 Crossgar Road Sainificld BalIla1)In¢ Co. Doivu BT)4 7BD
1st Conibei. Pi'esbi'tei'laiTr Ckniii'ch Contellt$ of the Flnanclil StAteuients roi. the Ye%i' Ended 31 Decewbfl. 2023 Page Reference and AdInIstrAtITr-e Detxlls Repoi* oftbe Triistees Inilepenilent Lxnriiijici's Repoi't Slaltnienl of Flnaocial Artivilic5 JS#lxMcf Sheet L ole5 ID the Financial Stalcnients 10 10 15 Dttallrd StHtcll)cNt of Financial Aclivities 16 to 17
1st CoiiibÈi' Pi'esbi'tei'lin Chiii'c Refei'eii¢e aIid Adiiliiiisti'atii'e Dctlls foi. the Yeai. Ended 31 Decenibei. 202.1 TRUSTEES Miss Dorccii Broil Rev. Grant Connor Mrs Alexandra Edqar Mr Jolin Flcrron Mrs Julie Herron Miss Avril Hiles Mr Cl)rislopber Jamison Mrs Jiidith JalS0 Miss Linda Marshall Mrs Hilda imcclenients Mr Ronnie McAl¢ese MT5 Laiwa iMcAILcsc Mr Neil McKibbin Mr Jarvis Osboriie Elizabelh Presbo Mr James Riiss¢ll Mrs A[ StCl'Cn50n Miss Mavis Ivoods Mr Malththt, Janltson Mr Ricliard Nclson Mrs n81)da Pollo¢k Mr$ Claire Sknerlock Mrs Margaret White Mr Tr¢i'or Nllhii¢ MT I'revor Ivilson PRPClPAL ADDRESS 65-67 High Street Comber Co. D0117L BT23 5HJ REGISTERED CHARITY IIL'MBER EPEf4DEhT R Savage & Company AccountlIS & Taxatioii Consiilth¢ils Old BanL- HOle 2 Crossgar Road Sainifi¢ld Ballynahiiich Co. Doii B-124 713D SOLICITORS King & Goiydy 296-198 Upper Nfeimoiiwds Road Bellasi BT4 3EJ I'RTr:ASL.RLR Mr 14cnry Boiwnan Page I
1st Coiiibei. Pi'esbitei'iaii Cbiii'c Re oi'l oftlie Ti'u5tees foi. the Yeai. F.nded 31 Decenibei. 202.1 The Ituslees presellt their report iviih the fwa]la1 statelllents of tbe clwity for the year ¢lld¢d 31 December 20?3. The tnislees tsai'e adopted ilie provisioi]s of Accouiiling and EieportinE by Cl)arilies: SialeilnI of Recomniended Practice applicable 10 cliaritie5 preparing Ilieir accoimls iii accordance ivith the Financial Reporting Siandard applicable ITh the Uk alld Repiiblic of Irelaud IFRS 1021 (effeciive l Janiiary 2019). OBJECtIVES AIL T) ACTIITTIES Desci'ii)lion l)tiiyosc Firsi Comber Presbyteriall Church is a congregalioll of the Presbyterian Cbiircli iu Irelalld. Tkne PresbyteriatL Church in Ireland. as a Refornied Churcli iirythin ihe ivider body ol Cbrisi is oroujjded in the Scripiures. and exists to love alld honor God through faith in His Son and by tl)e poiver of His Spirit. and ¢0 enable her nieiiibers to play their part ill fiilfillillg God's mission to 01 iiDrld. Tbe CongregatiOll5 mi55ioiI piirposes is to bring people lo Jes115. to encourage them to groiF in Christ-like maturity, and to enable tbeni to fulfil tkneir God_giveii purpose iii life. the churcl). &id tlie ivider iijorld. Iu order lo achieve this. i¥e= Worship God IXW C.reaior Worship is our first r¢sponsibilily lo God. li is much broader than sitnply allcnding church on a Sunday. Worship is a lifestyle of enjoying God. loTring liirn aiid giving ourselves to be used for His purpose. Teach and nurtur¢ p¢opl¢ io become niore like Jesus Ollce ll'e are bom into God's family, He iwants 115 to groiv inlo spiritual inaluriry and COJlltniiied niembersknip of the chiircl). Tii'o essentials in developing our relatioi]ship i1th Jesus ar¢ reading God's Word aiid praying reoilarly. Ive ¢a only become nlore Christ-likT throii_qh tlie poiver of the l)oly spirit Iielping 115. Loir. serve and encoiirag¢ oihers God ¢xp¢cls u5 to support and serve one anoil)cr in lovc. sharing one anollievs burdens. Ai lirst Coinber are not abolit pretendillg that "Ive have il all together.. We aim to proi'ide a spirittial knoille that is ivelcoJlliU. accepting alld caring. Go oiit io others itl lleed God expects each of us lo share tlie Good N¢ii% of His love lo those who are losl alld separated from God. We aim lo do tliis I]ougl our iiidividual ¢ir¢le of influence. iii partnersliip ivith otl)ers in Il)e ivider coiwnuiiity. and dolig11 overseas projects. Page 2
1st CoIiibei' Pi'e5bilei4xii Ckniii'r oi'l of Ilie Ti'ustees roi. the Yexti. Ended 31 Df renibei. 202. OBJECTIVES ACTIVITIES Publ1¢ b¢n¢fil Tli¢ Presbyterian Chiirch itL Ireland lle[s the piiblic bellefit reqUirennt by providing bellefjt to its 1)iber$ and ¢he general piiiilic by nLikinq Kno1 the Chrisiian G05pcI of thc l.ord Jesus Chrisi throuoh the advanccmcnl of religion. Tl)e direet beiiefits ivliicli floiv froin die wirposes of the ChLir¢h ii)clLide the gaining of an iinderstandiiig in Clirislian beliefs as scl OUL in ihe 13iblc and in tl)e Church's siibordinalc standards {Ilie Nveslminstcr Confessioii of Faith aiid Ihe Shorter alld Larger Catechisi)L81 leading to spirilual alld Allo1 d¢velopilleiil aud OppOrtL1lleS for respollse io Bible leaching. bi tiiw this fiameivork leads to Practical expressions of Christian beliefs and standards in th¢ local conllllUi)ity such as Ilwough the care of those in need lincliidiiig the sicL disabled and bereaved). Generally. the aboir bcncfits are dclivercd locally by congrcgations and their mcmbcr5. or arc facilitatcd throiigli pre$bCrI¢S or are organised and deliiyered centrally. Local deljiTery is faciliialed by ceiitrdl resoiirces in aliiiost all cases. Piiblic access is iitsde kn01i1) tlwoiigh tlie iise of iioticeboards, printed iiuterial. press adverlis¢nieiil. Ivebsites. and social illedia or in oihcr IY5. Tlie benefits are demoitstrated tIoLIg11 reolilar aIlIatIon of the 5erYices and illfomml and ad-hoc feedback- froin membets. thcir fatnilies. at]d nienthers o£ihe piiblic. Tlic purp05c doc5 noi Icad lo hann. The only privatc bcncfii floiviiig from our purpose is rclalcd lo Ministers. Missionaries. Deaconesses. Irish Mission iiDrk-ers and Lay Aqents itho receive benefits as a re]It of tiieir holding office or eillpl0ynIi. Hoivever. tl)is is incidental alld necessary iii order to furtlier oiw cliariiable purpose. Tl)ere are no otlier privat¢ bcn¢fi15. Tlic bcneficiaries of tl)is purposc are nicmbers. their lainiliLS, OIIICT individuals tlial tlie presberian chich Irela1 is in dir¢cl 7¢ ttd indirect colllact iiiitiL the cOllUllilty ill ivhich pastoral seti'ices are provided and other coii)niiiniiies tIOlig1)0Vl N'ortlierii Irelalld. Ilie Republic of Irelaiid. and iNDrldiiryde ii,liich beiiefil frum oiir eDgageinellt Ivith and support for botb Christian and other secular organisations. Charities and indii'idual niembers of the public. l-l)e Kirk Session ha5 had rcgard Éo thc Cl)itrity Comnussions piiblic benefit rLLiiiifL'mcni staiiilory guidance. Volunteoi Tl)e Tn151ees iiish to ackllOii.led8¢ their deep appreciation ol those iv1 give freely of their tinie by serving on coilunitlees and helpiiig organisations and otber cburch a¢livilies. Page 3
1st Coiiibei. Pi'esbitei'laii Chiii'cb oi'l of tbe Ti-ustees foi. the Yeai. Ended .41 Decenibei. 202.1 ACHIEVEMENT AND PERFORMth'CE c1.11b]e xclliltles Aclivilie5 and Objectiirs Tli¢ ¢ongrcgation meets for worship evcry Sunday and vi5ilors are ivelcon]e to join. Sacramenl of the Lord's Supper is ob5enfd on four occasions diwinq Il)¢ year and all those ii,ho hair been bapti5ed a¥Ld wlio Iiave Jnade a profession ol faith iii the Lord Jesus Cbrisi are adniitted to the Lord's Supper. Tbe congregation Ins a ivide range of organisations ii.hich usc Ihc facilities of First Coner Presb5ryerian Chiirch including.. Sunday School Life Groiips Firsi Sicps Boii,ling Cliib Girls. Brtgade - Boys. 13riodd¢ - Pre5bYterlk w0nn IPMI Dnini School - KFC (Kids at First Comber) - Young Life Cliib Men's Fello1hiP -JoY - Patchwork - Prnyer Groups - Ladies Book- Cliib Poiyer Supply - Young Life Campaigner5 Achievenient and Perfornwice Worship and prayer As iTrcII as our rcgiilar servi¢¢s during ilic year li'e acknoivledged God's gift ofiicii, life ai 2 Sacranients of Baptism and gaNe tbauks for faiilthil services and 50ugbi to coIi)fort iliose bad been bereaved diirillg (kn¢ year. Al 31 Deceinber 2023 diere iirre 224 coinmiinicattt members and 359 faillilies connected ivith the cougregaiioll. . Missioll and oiitrea¢h Al a local level the cougr¢galion iyorlts aloll4side the otlier denominaliolls itL the loivn prdyerfiilly supports the local Youd) For Clwist drop-iii Ceiitre called "Tli¢ Nei" The Collgregatioll siipports tbe Ullited Appeal for Missiou ii,bicb is a central fiuLd of tbe Presbyterian Cburch in Ireland. Tbis fund ellables coiwegations to suppoll Ilie ivider mi55ion of tlie denoillination and to do missiou and outreach on denouiinational basis beyoiid iYl)at Ibe congregation coiild do on its oivn. Tlic Ui)iicd appcal flind pmvides fitwicial support for niission pcrsonnel ai honic and oNcr5cas. assists congreeaiions Ivitli ihe deploymen( of locally based staff. enables c1)Ih planting. proi'ides grant siippori for tl)e upke¢p ol church preillises assisi Ikiih il)e runnin(p Costs of Union Theological College. the Cl)urch's training college lor niini5lry students. and fiiiancially Slippofis Lollotcgalion in thc area of ivorship. disripleship. global niission. oiitrL'ach. leadership aiid paslornl care. Presbytery Tl)¢ congregalioii 1Tr7s represenled al thc regular mcelings OF Presbytery by our minister Rev. Grant ConJ)or and one ol the elders Mr Jojin Herron. Thi5 provides ali important link" behveen the Collgregaliolls and ihe ii'ider slnictttres of the Church. General Asseuibly Page 4
151 Coiiibei. Pi'esbi'tei'laii Chiii'c oi'l of the Ti'115tees foi. tlte Yeai. Ended 31 Decenibei. 202.1 Tlie i)]inislLr and oIie of our eld¢rs ii'¢rc i)oniinated to attend tlie meeiiiig of Ilic G¢nLrnI Asseinbly of tlie Pr¢SbCTiaI] iii Ireland held iu Assembly Biiildiiigs. Belfast, in Jwie. Property Tlic propcrty bclonging lo fir51 Comber Prcsbyterian Cl)urch is in Eood order and sial¢ of rcpair. En 20?3 installcd a eiv heating 5y5tem for tbe chiwch ha115. Nlle replaced Il)e oil boiler i1th tiTro gas boilers. N¢iv iniliaiives in Ilic year IJJ 2023 ive started up a yoiidi club called KFC (Kids al First Comber) Ivhich meeis once a month. This is for Priillary 4 to priii]ary 7 aged childreii and li'e average 70 - 90 kids allelldiiig each se55iOll. 'oiinq Life Catllpaigllers Coiwllenced and meets iveeljy for 01 yoiuig people to go a bit deeper iulo their joiirney of 13ilh. Ivyldlifc Canipaigncrs for Years 8 - 10 and Youno Life Cai))paigncrs for Ycars 10 _ 14. FINLNCIAL REVIEW ReseiTr'es i)olic Ui)restricied fiinds are not all freely ai'ailable. sl)oiild the chariry need inwiediaie a¢¢¢ss io reserves. I]) order io eitsiwe that tlie orgaini5atioii has 1¢ ccess to filnds it is necessati io adjust lUestriCted re5eTh'es as recoinniended by SORP ?015 be excliiding Filed Asseis as it ivoiild be unlikely tliat tbe orgaiiisatioii lilI1d be able to liqiiidate die fLied assers iu a tinicly nwuicr. l-hc Charity reconqises that by e.xcluding Fixcd As5Cts it has a ncgative unrcslrictcd rcscrvcs balaiice. This is. lioivever an impmving figure. Tl)¢ Charitys largeted policy is to intain 6 months unrestricted expeiiditure as a free reserve aiid il iiryll coTrlimie to ivork to acbieve this position of liqiiidiiy. Golug collcei-ll Thc activilic8 of ihc congregalion arc dependLni on onooing ¢ontribuiions Iroiii ils nwnibcrs. -I'hc Tnistccs arc of the opillioii thlc t tl)e coiiqregatioii has siifficient re5017rces at the dale of approval of these falIcial staiemenis lo nieet coiwiiitiiieiits iiliicl) iirill arise in ilie ycar froni (lie date of sioi)ing tliis report aiid subjeci to tlie coi)lÉiiLTiElq SUPPOrt froni eiubers lo fiILid on ali ongoll basis Il)e ¢oiw¢gaiioTh's Current activitie5 aud other filla]]cial con]niiiiiiellts. STRI;'C"I'lIRF.. GOVTr:RPiAfiCL APID MANAGEIVIEIT Goi'eillillg doculliemt The chariiy 15 coiiirollcd by its govcrning dociimenl. a deed of trust and consiilulcs an unincotpordl¢d charily. Page S
1st Coiiibei, Pi'esbitei'iaii Cbiirc oi'l oftbe Ti'ustoes roi. the Yeai- Ended.31 Deceniber 202.3 STRDCTDRE. GoVER,cE A1 MLNAGEMENT OIExlll$Atlonxl slA'u¢lurc Ttse Kirk Sessioll Tl)e ¢hariry $[e¢S of the congregarion are the n]enibers of its Kirk- Session. Uiider the conoregation's governing dothiilleiit, The Code: the book of tl)e coAistittitlOll aiid goverw)ieiit of die Presbyterian clilt iii Ireland. tlie Kirk Session sccks to i%?Ich over and proniole thc spiriiual inieresl olih¢ ¢ongrcgation and ofpcrsons not ¢QEfftCCted iviih any congregation are iiTrtliill its boiwd5. El ensures pastoral care IS jll place ill the congregation alld seeks io fiirtkner the conlribiition of the cbiwch to Cbristian ii'ithess and ser¥'ice in the local commuillly. The Kirk Session has delegaied io ils congregatio11 COnttee Ilie l¢niporal affairs of the congregalioll iiicluding adlliini5tering all fiuids and property belongillg lo the COllgregatiOll. Imelle[S of Ilie Kirk- Se55ion are e.¥-officio mejllbers of the Congregatiollal Coll]mittee. The Kirk Session consisrs of the ordained niinisler and the rnling elder5 of the congregation5. All members are entitled to propose. speak and exercise eqiial votes at Jiieelijigs. excepi d)at the Moderator, tlie ininislers iii active duty in the coiigregalioii. l)as no deliberalive bill only a casiing vole. Stated n¢111 of tlie Kirk session are held at least four times each year or as appmpriate. To be ¢hosen for the office of the eldership in the congregation a person must be a NTJtÉiig Jnember alld a regular allcndant on its ordiimnces. The selection ion of those proposed to bc call¢d lo thc officc can be cithcr by the ongregation or by the Kirk Session. Members are elected if they obiain two-thirds of those who vote. Presbytery Uiider tlie Prcsbyterian Churcli in Ireland fonll of goVernlce the corporate oversigbi of a congreoaiion is the responsibility of a Presbytery ii.'liich superintends generally the spiritual and teinporal affairs of ihe ¢ongr¢gatioiis assigned to it by ibe General Asseiiibly of the Pr¢sbvt¢rian C.biir¢li in trelaiid. First Coiiiber Presbvteriaii Cbiircli lias bccn assioncd lo Ihc DO1.n PTLsbyery of ihc l?rcsbyÉeTian Cliiirch in Irelai)d. -l-lic meiiibLrship of ihe l)rL'sbylcry coi)sists nuinly of tlie active niiiiisiers of congreoations assigued to li by tile General Assembly. niin5ters ifv,ho hair reiired from aciive dury ld all elder appoi1)ied by die Kirk Session of each congregaiioiL The Gelleral Assembly Th¢ General Assen)bly is ihe supreme court of the Church. representing in one body the ioIe Chiirch and actinq as its ipr¢tlle legislative. adiniiitstratioll and jiidicial aiiihority. in dealillg i&itli all matters bmiighr before it. Tlie Gelleral Asseiiibly is noriiially constilulLd during the fir51 i1,LYk in Junc for ivorsliip and to conduct 115 busincs5. Al ihe ciid or biisiness il is dissolfv'ed. The meiiibersliip of the Generdl Assetllbly collsi515 I)1[Y of ttse active illillislers of eacb eoiigregalion. retired miiisters aiid a representative elder appointed by tlie Kirk Sessioii of eacli coiigregation. Risk niAllagetUCDt Tlic Tn(eeS regularly revieii. risk. and the sleMS and procedurc5 iniplcnicntcd io nllage idcnlificd risits. The principal risks are in relation lo tbe lik-elihood of repiitational daijiage and fillancial risks associated ivith tbe expeciatlon of oiigoing fiiiancial support froni meillbers. These risks are iniiiqaled by Ihe Tnislees, and tile Congregaiional C.on]n)illee. regularly Inoniloring ihe various activilie5 of tlie congregatlon at stated meeti51g5 and by encoiwagu)g nieinbers in their relIa[ giving. Approved by order of Ilie board of trustees on .. . ......... - and signed on its belialf by.. Mts Laiira McAlee5e- Trustee Page 6
liide eIideiit Exin)liiei"s Re oi't t• the Tillistf es of 1st Coiiibei. Pi'¢sbi'terian Cbiii'cli Independent exxn)Iner's i'eport to tlie tiiistees of 1st Conibei- Pi'esbltei'lan Chiii'¢b I report io ilie chariry trnstees on niy exaiiiinatioll ot tlie accoiinls of 1st Coiiiber Presbyteriai) Churcli (tlie Trusi) lor die ycar ciided 31 DeceinbLr 20?3. Rosiionslbllilles lind bi?sis of i-opoi'l As the ¢lMrity tn15tees of tbe Tnisl you are responsible for the preparation of the accoiints in accordance iiryth ilie reqiiireilleiit5 of the Cliryiiies Act ?01 l ('tlie Act'i. I report in respect of n]y examii)alion of the Tnists accoiints carried oiil iillder Section 145 of rlie Act and ill carryllig oiit niy exaiDinatioii I liave folloii'ed all applicable Direciions giiieii by te Charity CoJ)missioii uiider Seclioii 1451Sllbl of the A¢t. Independent txan)IneT'5 Stateinent Sillce yoiw charitys gross incOll e.%ceeded L?iO.000 yoiir axamiller must be a meillber of a lisied body. I call collf that l ani qiialilicd lo undertake the examination b¢causc l am a member of lh¢ In5tilutc ol Financial Accounianis. Ivhich is one of the listed bodies. I haije compleied tny exaininalion. l LOI)firJ)) ihiil no nutcrial Inatters hai'¢ Comc lo my altcntion in coillieclion iN'iih ihc exatllination givillg ine Cl¢ IlS¢ to beliei'e that ill ally J]kiierial respeci.. accountiiig records iiEre noi k-epi in respect of the Trusi as reqiiired by Section 130 of tlie Act: or the accoullts do not accotd iiitb those records- or thc account5 do not comply ii'ith ihe applicable rcqiiirements conccming tl)c for]n and conicnl ofaccounis scl out in ihe Cliarities (Accoiinls and Reports) RegLilatioi)$ 2008 other Ilian any reqiiiremeiit iliai ili¢ accounls give a tn]e and fair vieii ivliieli is not a i)Lltter co]ldered as part of all iiidependeiil exaiiiiiiatioll. I bave no concerns aod bal'e cOe acEOSS no other lillerS in Colllleclioll ivitb the examinaiioll io wknich attelltion shoiild be draiin in this Teporl iii order lo ellable a proper uiidcrstaiidli of the accounts (o bc rcaclied. R Savage and c.ompany Lid R Savagc & Company Accoiiiilanls & Taxation Consiiltanls Old Baith Hoiise ? Crossgar Rodd Sainrfieid Bal1)1nch Co. Doii BT24 7BD Dale: Page 7
1st Coiiibei. Pi'esbi'tei'liii Cbiii'ch SIAtenient ofFliiHncial Aclii'ilies foi. the I'efii. Ended 31 Decenibei. 202.1 31.1? ?3 Total fiiiids 31.12.?2 Total fiuids as restated Unrestricted fi)nd Reslrieted fiind IINCOMF. AT4D EfiDOWMEI'TS FROM Donatio1 and legacies 214.099 30.198 244.297 198,554 CbAiit4ble ActiTritits Donaliolls 3.800 3.800 4.488 Other trading activilies Invesimcnt income oibcr income 8.942 10.542 1.459 46 10.401 10.588 8.036 6.895 7.000 Total 233.583 269.086 ?24.97.1 EET)[T[]lE OTI Raisiiig fiinds 7.329 12.221 19,550 9,636 Clixi'llxblo acllyllles Donations 223.211 20.182 243.393 2?1.155 Other 128.873 128.873 TotAI 359.413 32.403 391.816 230,791 I IT LNC.OJMEI(LiPENDITURC) I'1'an5feiJ betivecll fund5 {1?5.830) 146.959 3.100 {146.9i9} (122.7301 (5.818 21,179 1143,8591 {122.7301 {5.8181 RECOI'CILIATIOIY OF FDs Total fiiiids broiiglit fomrd 1.148,850 167.804 1.316.654 1,322.47? TOTAL Fuf4DS CARRIED FORWARD L.169.979 1,193.924 1.3 16.6)4 The notes forni part of Il)ese financial siaieinenls Page 8
1st Collibei. Pi'esbitei4aii Cbiii'c Balallce Sbeel 31 D¢¢eiiibpi' 2023 31.1??3 Total fijnds 31.1? 2? Total hiiids as resiaied Unrestricted fithd Restricted fiind FIXF.D ASSF.TS Taiigible assets 994,3)5 11.79.1 1.006.148 1.038.940 CLTRRENT ASSETS Debtors c.ash at bank" 14.480 163.111 14.480 299.175 11.401 ?68.?80 136.064 177.591 136,064 313.6)5 279.681 CREI)II'OII Atllovnis falling due llqthin one year (1.967} 1123.91?) (125.8791 11.967) I TT CURRENT ASSETS 17.i.624 12.1.52 187.776 277.714 TOTAL ASSETS LESS CIIRRENT LIABILITIES L.169.979 23.945 1.193.9?4 1,316.654 )ET ASSETS 1,169.979 3.94% 1,193,9?4 1.316.654 Unrestrict¢d fiinds Restricted fiillds 1.169.979 1.148.850 167.804 TOTAL F1Tr4DS 1,193.9?4 l.316.654 Tl)e funcial statenients iv¢re approved by the Board of Trustees and aiidiorised for issue and ivcrc sigiicd on its bchalf by: on Laiira M¢Alee5e- Tnjstee The tEOtes forni part of these financial statenients Page 9
Isl Ciyiiibei, Pi'esbi'tei4Aii Ckniii'c 'olo5 to Ihe fiIiiillclal Staleniellls ror the YeAI' Ended.31 Derenibei. 2023 ACCOEIN'TLYG POLICIES Ba515 ofpi'opai'Ang tbe finRn¢lal stateiiieDts The filla1 s¢aleinenls of ihe charity, Ivhicb is a public beiiefil elltity under FRS 102. have been preired Éu accordancc ivith the Charilics SORP (FRS 10?) 'Accounlinq and Reporting by Charilics.. Siatcmcnt or Recon]niended Pctice applicable lo ctsarilies preparing their accounts in accordance til tlie FIn]cIal Reporting Siandard applicable in tbe UK and Republic of Ireland IFRS 102) leffectiTre l Jatiiiary 20191,, rinancial Rcporling Slandard 10? The Financial Reporting Standard applicable in die UK and Republic or Irelalld, alld the Charities Act 2011. The facial statenients hai'¢ been preped iuuler the historical cost conilenlion. Income Ail iiicome is recolISed in tlie Stli teiiienl of Fiiiancial Aclii'ities once the charity has eniiilemenl to ihe funds. it is probit ble tbat (l)e iiicoille ivill be received alld tlie ajnoiilll cali be mea&ired reliably. Expeuditiii'e Liabilities are re¢ognised as expeilditure as soon as there is a legal or coi]strLlCtive obligalioll COntting tlie ¢harity lo tliat expendittwe. it is probable il)al a transfer of econoniic benefits ivill be reqLiired in setileiiient and Ilie anioiint of the obligalioii can be ll)ei( sured reliably. ElpendItte is accoiiiiied for on an accnials basi5 and I5 been classified undcr hcadings that aogrcgate all cosi relaied to 11)c caicgory. Il'liere costs catlliot bc dircctly attributed to particiilar l)eadings tii¢y have been allocated io activities on a basis ¢onsistent iiqih ilie use of resources. Grallts offered siibject to conditions ivbickn have llot been met at the year elld dale are noted as a collullitEnellt biTt not accrued as ¢xpendilure. Taiiglble flxed assets Depre¢iolion 15 provided at Ihe folloivino anniial rates in order to ITrTile off each asset oiler its ¢siin)al¢d iisefiil lif¢. l-axalioii The charity is exeiiipl froni oil it5 cbaritable activities. Fiilld accoiillting Ullrestricled ndS can b¢ used ill accordance lsrylh the charitable objectives at ihe discrelio]L of the tn15tees. Restricted funds can only be used for partIlIar restricted pii4)oses ii'ithin the objecis of il)e charity. Restrictioi]s arise ivhen specified by the donor or ivheii fiinds are yaised for particular restricted piwposes. Fiirther explanation of the imftire and piirpose of eacb fiu]d is Ili1ded in the noies lo the financial stateillellts. PellSlOll Costs ¥tlld otknei. post-iYtii-eJllell¢ benefits Tlie cliarity operaies a defiiied Colltribiition pe110I1 sch¢me. ConlributiOllS payable to the cljarttys pensÈoJ) schenie are charged io the Siatenieni of Fiiiancial Activities Èi? the period io ivhi¢h they relate. Paqe 10 coiitiniied...
1st C(Triiibei' Pi'esbitei'iaii Cltiii'c l%ole5 to tlie Flllallcll¢1 Statements - colltlllue roi. the Yeai. Endeif 31 Decenibei. 202.1 OTIIER TRADING ACTivfriES 31.1? ?3 31.12.27 as rcslalcd Flindraisil events 8.036 ILNVESTMLNI" If4coiME 31.1? ?3 31.1? 22 as reslaled Rellts received Dcposit account inicresl 8.870 1.718 6.720 175 10.588 6,895 TRII.STLES' REMUNb:RATION AND BEiNF.FII"S Tljere ivere no ls1¢e$, Teinuiieratio]) or oilier beiiefils for the year ended 31 DeceInber 2023 nor for Il)e year ended 31 DeceiiibeT 20?2. Ti'usleos, exp¢IiseS Tliere ivere llo Inistees, expenses paid for the year eiided 31 December 2023 iior for tlie year ended 31 Decenib¢r 20?2. cOMPARATrEs FOR TEIE STATEMEN'T OF FNCIAL ACTIVITIES Uur¢siricted Iiind Resiricled fiii)d Total fiinds a5 resiated IINCOME A)1) ENDOWNIENTS FROM DollatioI aud legacies 141,893 56.66E L98.i54 Cbai'itRble Actlj'ities Donalions 4,488 4.488 Oilier tradiIig aclii'ities InN'esinicnt inconie Other iiicoille 7.218 6.889 7.000 818 8.036 6.895 7.000 TotRI 163.000 61.973 2?4.973 EiPE)l)TfuRE ONJ RaisiiiE ftiiids 9.636 9.636 ClIAI'ilable AcllI,IIics DoJJatiOllS 28.688 2?1.155 TotAI 192.467 38.324 230.791 L ET tNCOMII(EXPENDlI'tiRE) 129.467) 23.649 1*.818) RECONCILIATION OF FULYDS Total fiIEids broilt foThvdrd 1,178.317 E44.155 1.322.47? Page I coiitiIiiied...
1st CoIiibei' PAtsbi%ti'iaii Cbiii'c otC5 to tlie FiiiAllcial SIRtQllielltS - Coutlllued foi- the YeAr Ended 31 Dertniber 2023 COINIPARATIVES FOR THE STATEVIENT OF FINL LNCIAL ACTIifiTIES - rontiIiiied Ullrestricted Restricted IiitEd rund Tolal fuiids a5 reslllted TOTAL fLTrIDS CARRIED FORIVARD 1,148.8.50 167.$04 1,316,654 PRIOR YEAR ADJUSTML ENT Internal Organisations accounts have been iiitroduced lo the consolidated financial statetnents. Total Organisatiolls openillg Balances £15.704 TANGIBLE FIXED ASSETS Fixnires and fittiDgs Freehold property Plant and chInery Totals COST At l January 2023 and 31 Dec¢mb¢r 2023 I,ooD.000 176,3?0 1.236.082 DEPRECIATIOI At l January 2023 Cliarge for year 126,000 Is.000 44.080 8.816 ?7,06? 5.976 197.14? 32.792 Al 31 Decelltr 20?3 144.000 52.896 33.038 2?9.934 I ET IIOOK VALliE Al 31 Deceiiiber 2023 86.000 1?3.424 26.7?4 1.006.148 At 31 Decejllber 2092 874,000 13?.240 32.700 1.038.940 DEBTORS: AMOLiwfs FALLltIG DUE ITrITEttr ONE YEAR 31.12.?3 31.12.22 as restated Gift Aid RecoTrerable Prepayments 13.8il 629 10.772 14.480 11.401 Paqe 12 coiitiiiiied...
1st CoIiibei' Pi'esbilei4Aii Cliiii'cb 1Soles to tlie FiIiallclIl StAtenieD15 - COiItIDued foi- the Yeai. Ended.31 Decenibei. 202.1 CREDITORS: AMOUNTS FALLIf*'G DIIE WITIIIN ONE YEAR 31.1? ?3 3L.12.22 as restaled Bai]L- loans ]d oFerdrafts (see note 10) Oiher cr¢ditors 1?3.912 1,967 1.907 125,879 1.967 io. An analy515 olihL maturity of loans is giv¢n bcloiy.. 31.12.23 31.12.?2 as restalcd AnwuIits falling due 1i41hin one year OD demai?d: Bank oNerdrafts 123.912 11. MOVEMENf IN FLTf4DS Nct Inoi'einenl iii fiinds TrdnsfeTS b¢liveen funds Al 31.1? ?3 Ai 1.1.23 ITlli'esti'lcted fiiuds CJcnLral fiiiid 1.148.8£0 I l ?.S.%.301 146.9.59 l. I C)9.979 Rfsli4cted fun(Is Restricted 167.804 3,100 1146.9$91 23.94.5 TOTAL FtThJ DS 1.316.654 1122.7301 1.193.9?4 Nel iiwi'eIiielll iii liuids. included iu the above are a5 folloii%- Resoiirces cxpcndcd -Movellient in funds rcsource5 Uiii'esti'ltled fumds Genernl fiind 233,583 (359.4131 1125.830) Restil¢ted fiillds Restricted (32,4031 3.100 I'OTAI. FUN'DS 269.086 (.391,8161 (122.7.30) Page 13 coiiliiiued...
1st CoIiibei' Pi'esbi'tti4an Chiir¢ 'ote5 to tite FliiallcAAI StAtellieDt5 - coiilluued roi. the I'eai. Ended.11 Decenibei. 2021 ii. OVEJqENT IN FLTNDS - continiied Coiupai?tiTre5 Coi. moN¢ii)ellt In Iiinds Diovemenl ui funds At 31.12.22 Ai 1.1.22 Ulli-esti'lcled fllllds Gcncrdl tiind 1.178.317 129.4671 1,148.850 Rt511ictfd funds Restricted 144.155 ?3,649 167.804 TOTAL FLN'DS 1.322.472 {5.818) 1.316.654 Coi)Iparative llet nVenIent in thllds. incliided in ilie above are as folloiis: Incoming resource5 Resoiirces expended move1)nI in funds Uni-eslrl¢t*d lunds Generdl fiuid 163.000 1192,4671 129.4671 Re5ti-ictrd fiinds Restricied 61.973 138.3241 ?3.049 I"OTAL Tr lifiDS ?24.973 1230.7911 li.8181 A Cilrrent ycar l? montlis aiid prior ycar l? Mont1 cornbincd posiiion is as folloiv5'. Trdnsfers b¢hFeen fiwds movement ui fid8 Al 31.12.23 Ai 1.1.22 Ulli'e$tilcted fuuds Gciicral fund 1.178.317 115.5.297) 146.9$9 1,169.979 Restilcted fullds Restricted 144.155 26.749 1146,959) 23.945 TOTAL FbThDS 1.322.472 11?8,5481 1.193.924 Page 14 oiitilliied...
1st Coiiibei. Pi-e.5b -teilaii Cliiii'rkn 'otes to tlie Fliiallclal StatenieDIs Colltlllued foi. the Yexi- Endod 31 Decenibei. 202.1 ii. MOVEMENT IN FifNDS- conllllueil A ¢urrcnl vcar 12 1)?onihs and prior year 12 monihs combin¢d n¢1 inoiemeni iii funds. includcd in the above are as lolloiis.. Incominq resources Rc50urces expended Movemcnt ill fiind5 Ulli'estilcted fuDd5 Gellernl fiujd 396.583 (551.8801 I ISS.7971 Resli.l¢led lullds Restricted 97.476 170.727) 26.749 TOTAL FLThTIS 494.059 162?.607) 1128,-548) 12. RELATED PARTY DISC'LOSURES There iver¢ no relaled paty trallsact10i for the year ellded 31 DeCeIber 2023. Page 15
1st Coiiibei. Pi'esb .tei4An Ckniii'e Delailcd Statenioiit ofFiiiaiiclil Aclii'ltles fol. the I'eAI' EThded.31 Dcrenibei. 202.3 31.12.23 31.1? 22 as rc5tatcd COME ATr4'D ETrDOMWIE)TS DoD%tloll5 legarle$ Gifis Donatioi]s Gift aid Sub5criprio])s Exceptional item5 199,478 36.395 8.409 14 165.12) 27,4.$3 5.873 244.297 198.554 Fiindrai5illg ei'enls 10.401 8.036 InT¥estment Income Reiits receii'ed Dcposil a¢¢oiint interest 8.870 1.718 6.720 175 10.588 6.895 Cbxi'ltable &tliYitle5 Gran15 3.800 4.488 Gaill on sale of iatigibl¢ fLxed assets 7.000 I'otal Inconilng i'psoiii'ces 269.086 224.97.1 EXPETrDITij Other ti'Adlllg actli'ities Purchasc5 12.001 9.636 Ivages Social security l)cn5iOnS Rates and iTriter Iitsurallce Liql)t and heal TeleplioJ)e ljoslagc and s¢alioiiery Adverlising Suiidries Siaff-lraining iuislers expenses Donalioi)s Fee5 Carried foni'ard 7.1.914 9)8 1.752 4.900 19.332 1.942 636 2.139 9.816 838 L.258 i.195 19.832 ?.259 1.634 9.605 912 2.553 1.303 1.641 126,496 ?,469 1.610 133.710 -l-his pagc doc5 nol fomi parl of ihe sta(ulory financial stalcnicnt5 Page 16
1st Coiiibei. Pi'eSbiteiAll Clitii'c Detaile(I Stxtenieiit ofFliiRIiclal.4clii'ltles roi. Ihe Yeai. Ended 31 De¢enil)ei' 202.1 31.12 ?3 31.12.22 as rc5talcd Broiight fonvard Freebold property Plant and machinery Fixttires alld fittiiiqs Grdnis io litillI110$ Grdnis lo individiials 133.710 18.000 8.816 5.976 64.408 l26.496 18.000 8.816 41,919 1.000 230.910 202.?07 SIii)PDiI costs FIiiADfC BanL- charges 791 649 Otliei. Repairs and Maiiilei)an¢e Moior and-frai'cl 139.856 6.458 IJ,308 146.314 16.499 Goi'ei'Dxnce cost5 Accoiujtallcy and Icoal fe¢s 1.800 1.800 Toial resoiirces expeIided 391.816 ?30,791 -Net expelldlliii (12* 7301 {i.818) This pagc docs noi forni part of lh¢ slatiilory financial slatciiicnts Page 17