ort of the Trnstt•s and
n¢i41
en
for the Y￿r EThd
31 December 2024
for
tc mb rPre
Ch
R Savage & Company
Awuntants & Taxation ¢grysultsnts
Old BankHouse
2 Cmssgar Road
Saintficld
Ballynahinch
Co. Down
BT24 7BD

1st Comber Presb
erian Church
Contents of the Flnancial Ststements
for the Year Ended 31 De¢eDther 2024
Prye
I to 2
Report of the Trustees
3 kn 7
tndependeRt EumIne￿$ Report
io
11 to 16
Detailed Statement of FiDancthl Aethlde8
17 fo 18

1st Comber Pres
teri8n Cburcb
Reference an
Adminffistratlve Det4ilg
for the Ytar Ended 31 Detember 2024
TRUSTEES
Miss Doreen Brown
Rev. Grant cOn￿r
Mrs Al&Yatth Edgar
Mr John Herrnn
Mrs Julie H
Miss A￿11 Hil¢s
Mr Christopher Jamison
Mrs Judithjamison
Miss Linda Mwshall
Mrs Hilda McClem¢nts
Mr Rontii¢ McAleese
MrNeil McKibbin
Mr JaTViS 05borne
Elizthth Presho
Mr James Russell
Mrs Ann Stevenson
Mr MatthewJamisort
Mr Ridhard hlelsoD
Mrs Aman¢kn Pollock
Mrs Claire Sherlock
MrTrevor White
Mr'l'revor Wilson
Mrs Linda Allen
Mr Mark Miligan
Mrs Ashleigh Nelson
Mr Bailie Quinn
Mr Thomas Wightman
PRINCIPAL ADDR
65￿7 High Street
Comber
Co. Dovm
BT23 5HJ
INDEPENDENT EXAMINER R Savage & Company
Old Bank House
2 Crossgar Road
Sainffield
Ballynahinth
BT24 7BD
King & Gowdy
29&298 UpperNewtownards Road
BT4 3EJ
Page I

1st Comber Presb
erian
burth
Referenee llnd AdmiDistrative Detgils
for the Yeyr Ended 31 Deeember 2024
TREASURER
Pagc 2

1st Comber P
terlan Chureh
ort fthe T ttts
for the Year Endtd 31 Deeember 2024
The tflLW pr¢swtt their report with the fi￿l¢la1 statements of the clwity for the year ended 31 December 2024. Th¢
In￿le¢S have adopied the provisions of A￿0w1t1ng and Reporting by Charities: Ststement of Recommended Practic¢
applicable lo Gharities preparing their accounts in accordance with the Financial Rq)orting standard applicable in the
UK and liepublic of Ireland (FRS 102) {¢ffective l January 2019).
Descrlption ¥nd Purpost
First Comkr Presbyterian Church is a congregation of Presbyterian Church in Irelan￿ The PresbyteTiaD Church in
ftrelan4 &5 a Refornied Churth within the wider b￿lY of Christ is grounded in the Scriptwe4 and exists to love and
God through faith in His Son and by the power of His Spirit, and lo enable her membeTS to play their part in
fillfjllu￿ God'3 mission to our world.
The Congregations tnission purpo￿8 is to bring pwle to to encouw them to gTOW in christ.like nknity, and
to enable them to lultil their Go&given purp￿ in lifr, the and the wider worl
In orderio achieve th'i& we:
Wqthip 13 our fwst responsibility to Go(L It is much broader than simply attcnding church on a SutKlay. Worship 13 a
lifestyle of enjoying (jo￿ loving him and giving ourselves to be used for His puryx￿.
Teach atmt nurtwe peoplc to iwKne more like J¢5US
Once are born into God's famify, He wants to grow into spiritual matiyity and committed nkmbership of th¢
church. Two e&8¢ntials ift developing ow T¢lationship with Jews are r¢ading G￿lS Word and praying regularty. We can
only becom¢ more Christ•like through th¢power of the holy spirit helping
God experts us to support and seTve one a￿ther in lov¢ Sh￿l￿g one anothels burdaLS. At First Comber we are Th)t
abo￿ pr¢lending that '￿¢ hav¢ it all together." Wc aim to provide a spiritual home that As weleomin& accepting and
out io others in need
God expects of us to sharc the Good News ofHis love to those ￿ arc lost and separ*d frt)m Go(L We aim to do
this through our itidivid￿ circle of infiueDC4 in Parti￿rShIp with others in the viider community, and through overseas
projects.
Page 3

1st Comber Presb terixll Church
Re
ort of th T 5tees
ror the Year Ended 31 Deeember 202
Pub￿¢ ben¢fit
The Prthyterian Church in treland meets the public benefit requirement by providing benefit lo its members and the
general public by making known the Christian Gospel ofthe Lord Jesus Christ through the advan¢¢ment of religio
'1 li¢ Jire¢t bencfits wtiich flow from the purposes of the Church in¢luO¢ the gaining of an understanthng in Christian
beliefs &5 set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith azMI the
Shotter and Larger Catechisms) leading to spiritual and moral development and OppOrti￿ltieS for response to Bible
teachin& tn this frnmework lead$ ro practi¢al expre&8ions of Christian beliefs ond #andards in th¢ local community
such osthrough the care ofthose in need (including the sicL dith1￿ and bereaved).
Oenerally, the abov¢ knefits are delivettd locally by congregatxons and their memlxr4 or are f￿ill￿ted through
presbyteTies or are organised and delivered centrally. Lcul delivery is fa¢ilitate4J by cthl resources in almost all
c￿8e￿ Public acce&8 is madc knowi through the use of noti¢eboaTd4 printed material, Pr￿ advertisernenL website& and
social media or in other ways.
The benefits dernon5trated through regular evaluation of th¢ 8¢rvi¢¢5 and informal and ad.hoc feedback from
memb¢r4 th¢ir famili4 and m¢mb¢rs ofthe public.
Th¢ PUTEM)s¢ thjes not lead to hami. Th¢ only privth benefit flowing from our puryjose i5 rciated to mini￿e13,
Mt&sAon￿l￿ Deaconesse4 Irish Mi&8ion workcrs and Lay Agents who re¢¢iv¢ b¢n¢fits as a result of their holding office
or eJnpJoymenl. However, t￿$ is Incidental and J)ecessary in order to fiffther our cRwAtable purpose. There are no other
privftte FKnefits. The b¢n¢fi¢iaries of this putp)se are m¢mber4 their kniltffj other Individuals that th¢ Pr¢sbyterian
Church in ￿fftand is in direct and indir¢¢t ¢ontact with, the community An which pastoral S￿l¢C8 are provided and other
communities throughout Northern trelm4 the Republic of Ir¢kn￿ and worldwide which benefit from our engageme
with and support for Ix)th Christian other secutar organi5ation4 clwities and individuaI members ofthe publi¢.
The Kirk Session has had regard to the Charity Commissions public b¢n¢fit requirement statutory &lldance.
Volunteers
The Trustees wish to acknowledge their dw appreciation of those giv¢ freety of their time by serving on
t￿mIttee￿ and helping with organi5ation3 and other chuwh artivitie
Pagc 4

1st Comber Pres
terign Chllrth
ofthe Trustee
e Year Ended 31 Dte
for
ber 2024
ACBIIVEMEl￿ AND PERFORMANCE
Activiii¢8 and Objectives
The ￿ngregation for worship evcry Sunday and vA3itors ar¢ ￿lCoMe to join. s￿reMent of th¢ Lord's Suppvr is
observed on four 0￿&S1O￿S during the y¢ar and all those who h8ve been baptised and who have made a profession of
faith ll) the Lord Jesus Christ are admitted lo thc Lord's Supper. The congregation has a wide range of organisalior
whtcb ￿ th¢ facilities of First Comber Presbyterian Churth includin￿.
- Surnday School
- Life Qroups
- First Sieps
- Ilowling Club- J￿10r & Adult
- Girls, Brigade
- Boys, Brigadc
. Presbiterian Women (PW)
. Drum Sthool
- KFC {Kids at First Comber)
- Young Life Ch
- Men's Fellowship
-JoY
- Patchwork
. Prayer Gmups
- Ladie5 Book Club
- Power Supply
. Young Life Campaigners
AthieVem￿t and Perforniance Worship atsj prayer
As well 98 our regular 5ervic¢s during the year ￿ acknowledged God's gift of new lif¢ at S Sacrarnents of Baptism and
8av¢ thanks for faIthfi￿ services and sought to comfort those had been bereaved during the year. We wekomed 6
new Communicants by Confession of Faith and 4 new Communicants by Transfer Certificate. At 31 December 2024
ther¢ Mere 226 ￿MmunICant Membe￿ of whi¢h 235 were fidl voting m￿be[S, and 350 famili¢5 Conn￿ with th¢
congregatio
Mission aThl outreach
At a locol I￿¢1 the congregation works alongside the other denomI￿on5 in the to￿ and prayerfully siiptmxts the
local Youth For Christ drop-in Centre cail¢d'The Net..
'Ih¢ congregation supports the United Appeal for missio￿ wbich is a r¢ntral fund of the Presbyterian Chur¢h in Ireland.
This fvnd enables congregations to support the wider mission ofthe denomination and to do mi&8ion and outreach on
denominational basF5 beyond what th¢ congregation could do on its ow
'Ih¢ unit￿ appeal Fund provides financial SUPFKlrt for mi&8ion petsonnel at home and overse4 assists COn￿¢SatIOnS
with the deploJThent of locally bwd stalK enabks church plantin& provide5 grant support foT the upkeep of chw¢h
premi8¢8 ￿15t with the runDing costs of Union Theological Colleg¢, the Church's training college for ministy studen
and fi[w￿l811Y supports Congregation in th¢ area of worship, discipleship, global Missio￿ outrea¢ty leaderslup and
Presbytcry
congregation was repr¢5ented at the regular meetlw of Presb)tery by our minister Rev. Grant ConThx and one of
the elders Mrs Santh? Edgar. This provides an imporlant link between the congregations and the Ivider strucths of the
Church.
Genenl Assembly
Pag¢ 5

1st Comber Prtsb terian Church
Re ort of the T tee5
for the Year Ended 31 December 2024
The fflllJi#er and one of our elders wcre nominated to attend the meeting of the General knembly of th¢ Presbyterlan
ChtwJ io treland held in knembly Building￿ B¢lfasL in Jun
Property
Thc pfoFety belonging to First Comber Pttsbyt¢rian Church 18 in good order and state of repair.
Reserva Wbliey
Unrestricted funth are Th)t all fredy availablA should the charity need imme4liate a￿5 lo reserves. In Order to
that the O[B￿ni￿on ha5 acces5 ￿ fill￿S it 15 nece&w to adjust ullre5kncled reserves as recommended by SORP 2015
excluding liixed Assets &8 it would be unlikely that the orgdnisation would be able to liquidate the fixed asTets in a
tiJDely Ir4imer. Tr Ch￿lty recmgi5es that by excluding Fixed A&4ets it has a negative unrestricted reserv&% balanc
Thi5 is however an figure. The ChaTiWs tsrgetcd p)licy is to maintsin 6 months unrestricted expenditure &8 a
free res¢rye a￿d it will continue to work to achieve this position of liquidity.
'lThe activities of the congregation are dependent on ongoing contrlbutions from its member& '11K 'l"n￿ are of the
opinion IFot the congregation h&$ sufficient re%>urces at the date of apptY)val of t1￿ financial statements to meet
commitnknts which will arise in the year from the date of signiDg this report and subject to the continuing support from
embers￿ tilnd on an ongoing basis the Congre￿tion'S ciirrent activities and other tina￿la] ¢ommilment&
STRucfuRE, GOVERNANCE AI¥D MANAGEM
Governing document
The chority is controlkd by its governing documenL a derA oftrust and constilute5 an un1nc0r￿rètrd Charity.
Page 6

J5t Combtr Presb terian Church
Rc ort of the Trllstoes
for the Yew Ended 31 D¢¢emb¢r 2024
COVERNANeE AND MANACEMENT
'Ihe Kirksession
The charity trustees of the c4)n￿lon are the manbers of its Kirk s￿￿10n. Under the ci)ogT¢wdtion's gov¢rning
docuxnffj '11￿ C(Ml4 the book of the coThstitution and governtnent of the Presbyterian Church in Ireland, the Kirk
s￿l0n *ek8 to watch over and pTomot¢ the spiritual interest of the conEreg*ion aDd ofpeTSOL8 not connected with any
ngregati{￿ who are within its b(xmth. It ensure5 P&8tornl care 13 in pla￿ in the conEreg*ion and seeks to fijrther the
contrAbutton of the chwch to Christian witness and service in the local community. 'I'he KArk s￿l0n has delegated to its
Cfflgregaiionai Cojnmittee the tempor41 affairs of the GongTegation including athninistfflitig all funds arAd property
'I'he Kirk Session co￿81Sts of the ordained minister and the ruling eldtts of the congregations. All memivs are cntitled
Congregatio￿ has no delibelative but only aca5tingvote.
ststed meetings of the Kirk sa8ion are held at le&st four tim&s e¥h year or as apprwat
To be ckn5en for the office of the eidership in the COn￿atIOn a person mwt be a votiog member ond a reEuIar
attendant (m its Ordinanc￿ The selection ion of those prop03ed to be called io the office can be either by the
on8regation orby thc Kirk Sc55iOtL Menth￿S are elected ifthey obtain tw￿1￿ ofth05e who votc.
Under the PresbytrriaTh Church in Ireland forni of governance the corpornk oversitht of a congregation is the
reS￿sn81bIlity of a Presbytery which $up¢rintsnds g¢n¢ralty the spiritLwI and t¢mporai affairs of the congregations
igned io it by th¢ Gen￿al Assembly of the Pr¢sbyt¢rian Church in Ireland. First Combcr P￿sbyterIan Chur¢h has
been aSSi￿¢d to the Down Presbytery ofthe Presbyterian Church in Ireland. The membersbip of the Presbytery consists
malnly of the active ministers of congregatiON8 assigned to it by th¢ General Assembty, who have retired from
active dw and an ¢ld¢r appointcd by the KI￿ Session of each congregatio
'lThe G¢neraJ Assembly
The General A&%mbly is the supreme court of the churc￿ representing ift one body the thole Church and acting as its
supreme legislativA athninistrdtion and judicial authority, in dealing with all matters br(rt￿l before IL 'I'he General
Assembty ts nomlally coAs¢ituted during the week iti June for wor55￿p a￿] to condurt its busines& Ai the end of
business it is dis501ved. The membBThbip of the Gcncral A55embty consists mainty of the aclivc ministeTS of each
Congregatio￿ retired minsters and a representative elder appointed by the Kirk Session of cach COn￿lOn.
"Ihe 'I'n￿tee5 r¢gularty review risK and the systems and procedures itnplemented to manage identified ris￿ 'R'he
principal risks are in relatiim to the Ikeltho(Kl of Teputatiojwl damage and financial risks associated with the expectation
of ongoing financiat SUPWt from mcmbet5. These risks are mitigated by the Truw and the Congregational
Committe4 *y Monit￿Ang thc various activities of the ￿)n￿￿on at stated meetings and by encournging
members in thcir rcgul8r givin&
Approved by order ofthe board oftnL8tees on ........ .. .
and signed on its behalfby.
Pa¥¢ 7

tndt
endellt Examiner,
1st Comber Pres
Re rt to the Trnstees of
terian Church
14d¢p¢ndent t￿mIner'S rephrt to the trnste¢s of 1st Comber Presbyterlan
I rep(7rt lo the charity trustees on my examination of the a¢¢ounts of 1st Comber Presby*rian Church (the Trust) for the
year ended 31 D¢￿t￿ber 2024.
Respowlbilltks and basi% of report
As the charity tsustees of the Tn￿ you are r¢S￿)nSIble for the preparation of the accounts in accordw the
requireir*nts ofthe Charities Act 2011 (Ihe Ad).
I report illrespe£t of my examithon of the TnLsVs accounts carried out under Section 145 ofthe Act in Ca￿Ing out
my e%amination I have followed au applicabl¢ Directions given by the Charity Commission under Section 145(5Xb) of
the ACL
Since yow chiTiWs gro&$ income exce£ded £250,IX)O yow exarnin￿ must be a member of a listed body. I can ¢onfiTttt
that I lim qualified to underlake the exwninthon becall8e I am a member of the tDstitute of Fin8ncial ￿lch
is ofthe listed bodAe&
I have e4)mplded my Wminatio￿ I confrm that no matejial matters bave come to my atteDlion in connection with the
ekiminall￿ giving me cause to believe that in any material respe£t".
accouDting records were not kq)t in respect of the.1'r￿ as required by Sectlon 130 of the A¢ or
the accounts (k) Dot a￿Ord with those records. or
the do not comply with the applicabl¢ r¢quirern￿ Concerni￿ the form and wnt¢nt of accounts out
in the Chwities (A¢wuDts and R¢ports) Regulations 2008 oth¢r than ary requirement that th¢ accounts gtve a
I have no concellL8 and hHv¢ come a￿￿8 no other matters in contKction with the ¢xominBtion to ￿1¢h anention should
b¢ drawi in this re￿rt in order to ¢nablc aprop¢r und¢r* ofthe accounls to b¢ r¢ached.
R Savage and Company Lld
R Savage & Company
Old Bank Housc
2 CrossgarRoad
Saintfield
Ballynahn]
Co. Down
BT24 7BD
A,FA KI.1 P.A-
Pag¢ 8

Comber Pr&sb terian Chvrcb
StatsTheAt of FIDgndal Aeilvlties
for the Year Ended 31 Deeember 2024
31.12.24
Tornl
31.1123
Totsl
Do[￿£101L8 and lewi¢s
211,864
31,501
243365
244,297
3279
10,743
oth￿ trading activities
J2,751
11,64g
3,767
16.518
11,732
10,401
10,588
119.542
41816
182J58
269086
20.680
19,050
39,730
19,550
DonatioThs
221.769
18.262
240.031
243,393
12&873
242,449
37,312
279,761
391,816
NET INCOMEI(EXPENDrruRE)
(1907)
5.504
(122,730)
RECOIYCILIATION OF FUNDS
Totsl brought foTrYard
1,169,979
23,945
1.193,924
lJ16,654
TOTAL FUNDS CARRIED FORWARD
1.167,072
29,449
1,196,521
1,193,924
'I'he notes forni part ofthese financial ststements
Page 9

lyt Comber Presb teTian Chure
Bal4J*e SI￿et
31 Deeember 2024
31.12.24
Tool
31.12.23
Totsi
fuftd
Tangible assets
973,356
973.356
1.006,148
Debtors
Cash at bank
14.384
181,298
14,384
210.747
14,480
299,175
29.449
195,682
29,449
225,131
313.655
Amounts falling due within one year
(1.967)
(1,9(O)
(125.879)
193,715
29.450
223,165
187,776
TOTAL ASSETS LESS CiFRRENT
LIABILITIES
1.167,071
29,450
1,196.521
1,193,924
NET ASSETS
1,167,071
29,450
1,196,521
1,193,924
li
,167,071
29,450
1,169,979
23,945
Restricted funds
TOTAL FUNDS
1,196,521
1,193,924
.. and were si9￿d on its behalf by:
'11￿ notes forn) part ofthesc finan¢i815tatements
Page io

1st Comber
erian Ch
Notes to the Fthanelal Ststements
for the Year EDde4131 December 2024
ACCOUNTING POLICIES
B*sis of preparlDg the fiDgodAI staten%nts
'Abe financial statements of the charity, which is a public benefft entity under bRS 102, have been prepared in
accordan¢¢ with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities: stateme￿ of
Recollllnended Practi¢¢ applicable to charitics prepaTing their accounts in accordance with the Financial
Reporting .Standard appli¢able In the UK and Republic of Ireland (FRS 102) {eff¢rtiYe l Janu8ry 2019),.
Fitwicial Reporting Standard 102 The Financial Rew>Tting Standard applicable in the UK alld Republic of
Ireland and the Charities Act 2011. The financial Statem￿ have bcen prepared under the historid ¢ost
All income is recogntsed in the Statement of Finanoial Activities once the charity has entitlement to the fim(L8 it
is probable that the income will be received andth¢ amourf can be mth8urcd reliably.
Expenditure
Liabilities are recO￿lSed &8 expendittlre Ls soon as there is a legal OT constructive obligation committing the
charity to tbat expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount ofthe oblig8tion can be rne￿ reliably. Expendiiur¢ is aeefmffited for on an aCCR￿lS basis and h8S
been ¢1￿]fied under headings that awcgate all cos* related to the cafrgory. Where costs cannot be direclty
attributed to p¥rticular headings they have be¢n aJlocat¢d ¢0 activities on a basis consistent with the us¢ of
Grdnts off¢red subject to conditions which have not been met a¢ the year end date are noted as a commlltnent but
not acrn￿d a3 expenditure.
Tangible fixed assets
Depreciation is provided at the following ￿M￿al rates in order to write off each asset over its estimated u8eful
Twtion
The dwity is cxempt from tsx on its charitable activities.
Unrestricted fund5 can be used in accorthce with the ckthritable objectives at the discretion ofthe tru8tees.
Restric￿ can ODty Ix used for particular restricted purposes within the objects ofthe charity. Rc5trictiotkS
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation ofthe nature and purpose of ¢￿h fund is included in the notes to the financial statern￿.
Pewion costs and other post-r¢tir¢ment benefits
The operdtes a defmed contributlon pe￿810n scheme. Contributions payable to the charitys perL8ion
scheme are charged to the Ststement of FinaDGial kntsvities in the period to which they relate.
Pagell
ontinucd..

1st Com
r Presb terian Cbureh
Notrs to th¢ Fkn•D¢lfil StgtsDmits- ¢onthiued
for the Year Ended 31 Deeember2024
31.12.24
31.12.23
as restated
Fundrai8ing events
16.518
10.401
31.12.24
31.12.23
as rethted
received
8.870
1,718
2.￿7
11,732
10,588
There were no tr￿eS remuneruuon or other benefits for the y￿r ended 31 Dewnbtr 2024 nor for the year
eThd￿ 31 December 2023.
There were no trILStees' expenses patd for the year ended 31 December 2024 nor for the year cnded
31 D￿ember 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
fund
INCOME AND ENDOWMENTS FROM
DoDations and legacies
214.099
30,198
244297
Donations
3,800
3.800
Other trading activities
Investsnent income
8.942
10,542
1.459
46
10.401
10,588
Total
233,583
35.503
269,086
7,329
11221
19550
223211
20,182
243,393
128,SY3
128.873
359,413
31403
391.816
NET INCOMEIIEXPENDTTURE)
TraBsfers between fwnds
(125,830)
146,959
3,11rf)
{146,959)
(122.730)
Net movement In l)md8
21,129
(143,859)
(121730)
Page 12

1st Comber Pre5b terAan Cb reh
Notes to th Finllnc
or*beY
tements- con
ue
31 Deeember 21124
Unrestricted Restricted
fimd
Total
RECONCILIATION OF FUNDS
Total fimds brought forward
1,148,850
167,804
1,316,654
1,169.979
23,945
1.193,924
PRIOR YEAR AIXJUSTMENT
Internal Orgatiisatlons a¢¢ounts have been itrtrodu¢ed to the consolidated financial ￿al¢M¢nI%
Total Orwisation5 opening Balan￿ £18,846.
F￿ehOld
Plant and
propety M￿h]￿ fittings
Totsls
cosr
At l January 2024 and 31 D￿ernber 2024
I,000,o(K)
176J20
59,762
1,236,082
DEPRECIATION
At l January 2024
Chry forye4r
144,OC
18,OtX)
52,896
8,816
33,038
5,976
229,934
31792
At 31 December 2024
162,lrfX
61.712
39,014
262,726
NET BOOK VALUE
At 31 December 2024
838,IKKI
114,608
20,748
973,356
At 31 December 2023
856.IXKI
123.424
2A724
1.006.148
DErn)R8: AMOi)NTS FALUNG DUE WITIUN ONE ¥EAR
31.12.24
31.12.23
GiftAid Recoverable
Prepa￿Dents
13,755
629
J3,851
629
14,384
14,480
Page 13
continued..

1st Comber Pres
eriall Churcb
Notes to the Flnalltial Ststements- eontinued
for the Ye#r Ended 31 Dee¢mber 2024
31.12.24
31.12.23
Bank loa￿ and overdrafts (see note 10)
Trnde creditr)rs
123.912
(i)
1.967
1.967
1,966
125,879
IQ LOANS
An anatysis ofthe nthity of loans is given below.
31.1224
31.12.23
Amounts falling due within one year on dem￿.
Bank ov£rdrafts
123.912
ii.
Net
movement
in
AÈ 1.1.24
31.12.24
G¢n¢ral fund
1,169,979
(1908)
1.167,071
Restrlettd h*ds
Restric*d
23.945
5,505
29,450
TOTAL FUNDS
1.193.924
IS97
1.196,521
Net movement in fimd4 induded in the above are as follows:
Tesourffs
in funds
239.542
(242,450)
{2,908)
Restricted
42,816
(37Jl l)
5.505
282,358
(279,761)
1597
Page 14
continued..

1st Comber Presb tsrfi*ll Chllrcb
Notes to the Fknanclal St*tsments- eontinu¢d
for Éht Year Ended 31 DeetmbEr 2024
ii.
Co•p8rAtfves for movement In funds
Net
Transfers
At 1.123
in fi]nth
funds
31.1123
1,148,850
(125.830)
146,959
1,169,979
167,804
3,100
(146.959)
23.945
1.3 16.654
(122,730)
,193,924
Comparative net movement in fimd4 included in the 8iw¢ as follows:
in fill)ds
233,583
(359,413)
(125,830)
R¢#ricted
35,503
(32,403)
3,1
TOTAL FUNDS
269,086
(391,816)
(121730)
A aHrentyear 12 momths aftd prioryear 12 combined position is as follows:
Net
movement
in funds
Tr￿￿ferS
At
31.12.24
At 1.1.23
funds
1.148.850
{128,738)
146,959
1,167,071
Restricted
167,804
8,605
(146,959)
29,450
1,31&654
(120.133)
1.196.521
Page IS

18tCo
ber terian Chureh
ot
o the Flnxnclal Statements- eonthiued
he Ye￿r Ended 31 December 2024
ii.
A current year 12 months and prior year 12 Mon￿ Combined net movement in fimds, included in the above are
&8 follows:
in funds
473,125
(601,863)
(128,738)
7&319
{69,714)
605
551,444
(671,577)
{120.133)
11 R￿TED PARTY DISCLOSURKS
There were no relatedparty transactions for tkn year ermled 31 December 2024.
Page 16

1st Cornbtr Presb
erifin Church
Detalled Statement of FiDgntl41 Actfvlties
for the Yegr Ended 31 Detember 2024
31.1124
31.12.23
&s restated
Donations And ft¢g8¢ks
225,590
9,624
&136
15
199.478
3Q395
8,409
14
GTrft aid
sUb￿riptions
Exceptional items
243.365
244297
Other tr8diAg Activltie5
16.518
10,401
Rents received
9,725
2,007
&870
1.718
11.732
10,588
Cbaritabk *etivities
10,743
281358
269,086
18,871
Iiooi
Ch*rftsble aethlties
83,307
5.197
78.754
5.883
958
1.752
4,900
19,332
1,942
636
1139
9,816
838
2,681
2.469
1,6lO
Social security
2,025
5,281
15,403
1,701
600
1389
23.885
1.352
Li￿t and heat
Telephone
Sundries
Donations
rt.897
1,518
loo
18,000
8.816
170,471
Hall Hire
Fr¢ehold property
Plant and machin¢ry
Carried forward
18,000
8,816
160,526
'I'his page do¢s not form part of the statutory fuwKial statem
Page l7

1st Comber P
ttrian Chttreb
Dt
d Ststement of F
for the Year Elld
202
31.1124
31.12.23
BTr)U￿ fonwd
Fixtures and fittin
170.471
5.976
49.669
160,526
5,976
226.116
230.910
817
791
Repairs and Mainicnance
Motor and Travd
21418
9,739
139,856
6A58
31157
146J14
Ac(HMJnlaFW and le
1.800
1,800
Total re80uree8 expend¢d
279,761
391,816
IneomeJ(up¢nditurn)
1597
(122,730)
'I'his page d(Ks not forni part of the statutory fin￿￿la1 statements
g¢18