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
BalI￿la1)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 Ad￿InIstrAtITr-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 Dct*lls
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 Ja￿lS0￿
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
PRP*ClPAL ADDRESS
65-67 High Street
Comber
Co. D0117L
BT23 5HJ
REGISTERED CHARITY IIL'MBER
EPEf4DEhT
R Savage & Company
Account￿lIS & Taxatioii Consiilth¢ils
Old BanL- HOl￿e
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: Sialeil￿nI 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 i￿1th 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 ivelcoJlli￿U. 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]￿oug￿l our iiidividual ¢ir¢le of influence. iii partnersliip ivith otl)ers in Il)e ivider coiwnuiiity. and d￿olig11 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 ll￿e[s the piiblic bellefit reqUiren￿nt 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 Allo￿1 d¢velopilleiil aud OppOrtL￿1lleS 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$b￿CrI¢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 I￿￿Y5.
Tlie benefits are demoitstrated tI￿oLIg11 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 eillpl0yn￿I￿i. 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 presb￿erian
chi￿ch Irela1￿ is in dir¢cl 7¢ ttd indirect colllact iiiitiL the cOllUlli￿lty ill ivhich pastoral seti'ices are provided and other
coii)niiiniiies tI￿Olig1)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
c￿￿1.11￿b]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 Con￿er Presb5ryerian Chiirch including..
Sunday School
Life Groiips
Firsi Sicps
Boii,ling Cliib
Girls. Brtgade
- Boys. 13riodd¢
- Pre5bYterlk￿ w0n￿n IPMI
Dnini School
- KFC (Kids at First Comber)
- Young Life Cliib
Men's Fello1￿hiP
-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)I￿h 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¢Sb￿CTiaI]
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 i￿1th 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 lU￿estriCted re5eTh'es as recoinniended by SORP ?015
be excliiding Filed Asseis as it ivoiild be unlikely tliat tbe orgaiiisatioii li￿lI1d 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 f￿alIcial 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 A￿￿1 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 clil￿t￿ 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
congregatio1￿1 COn￿￿ttee Ilie l¢niporal affairs of the congregalioll iiicluding adlliini5tering all fiuids and property
belongillg lo the COllgregatiOll. Imell￿e[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 goVern￿lce 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 i￿oIe 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 s￿leMS and procedurc5 iniplcnicntcd io n￿llage 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 re￿lIa[ 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 t￿e 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 cO￿e acEOSS no other li￿llerS 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
E￿E￿T)[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 F￿Ds
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 fu￿ncial 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 fil￿￿la1 s¢aleinenls of ihe charity, Ivhicb is a public beiiefil elltity under FRS 102. have been pre￿ired Éu
accordancc ivith the Charilics SORP (FRS 10?) 'Accounlinq and Reporting by Charilics.. Siatcmcnt or
Recon]niended P￿ctice 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 f￿a￿cial statenients hai'¢ been prep￿ed iuuler the historical cost
conilenlion.
Income
Ail iiicome is reco￿lISed 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 COn￿￿tting 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. ElpendItt￿e is accoiiiiied for on an accnials basi5 and I￿5
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 partI￿lIar 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 I￿li1ded in the noies lo the financial stateillellts.
PellSlOll Costs ¥tlld otknei. post-iYtii-eJllell¢ benefits
Tlie cliarity operaies a defiiied Colltribiition pe1￿10I1 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.
cOMPARAT￿rEs FOR TEIE STATEMEN'T OF F￿￿NCIAL 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 broil￿t 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 Decell￿tr 20?3
144.000
52.896
33.038
2?9.934
I ET IIOOK VALliE
Al 31 Deceiiiber 2023
8*6.000
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 n￿VenIent 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 fi￿d8
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 DeCeI￿ber 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 ETr*DOMWIE)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
EXPETr*DITi￿j
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'eSbitei￿All 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 li￿tillI110￿$
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