TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland
Financial Statements for the year ended 31 December 2023
Registered with the Charity Commission for Northern Ireland NIC:105214
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TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2023
| Notes | Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Income and Endowments from: | ||||||
| Donations and legacies | 2 | 163,564 | 38,196 | 201,760 | 202,966 | |
| Charitable activities | 3 | 1,439 | 1,439 | 950 | ||
| Other tradingactivities | 4 | 2,216 | 14,377 | 16,593 | 15,875 | |
| Investments | 5 | 688 | 688 | 458 | ||
| Other | - | |||||
| ---------- | ---------- | --------- | ---------- | ---------- | ||
| Total | 167,907 | 52,573 | 220,480 | 220,249 | ||
| ---------- | ---------- | --------- | ---------- | ---------- | ||
| Expenditure on: | ||||||
| Raisingfunds | 6 | 439 | 439 | 508 | ||
| Charitable activities | 7 | 193,146 | 54,066 | 247,212 | 230,744 | |
| Other | 8 | 685 | 685 | 866 | ||
| ---------- | ---------- | --------- | ---------- | ---------- | ||
| Total | 194,270 | 54,066 | 248,336 | 232,118 | ||
| ---------- | ---------- | --------- | ---------- | ---------- | ||
| Net gains/(losses) on investments |
||||||
| ---------- | ---------- | --------- | ---------- | ---------- | ||
| Net Income/ (expenditure) | (26,363) | (1,493) | (27,856) | (11,869) | ||
| Transfers between funds | ||||||
| Gains/(losses) on revaluation of fixed assets |
189 | 189 | (187) | |||
| ---------- | ---------- | --------- | ---------- | ---------- | ||
| Net movement in funds | (26,363) | (1,493) | 189 | (27,667) | (12,056) | |
| Reconciliation of funds: | ||||||
| Total funds brought forward | 932,827 | 26,755 | 12,690 | 972,272 | 984,328 | |
| ---------- | --------- | --------- | ---------- | ---------- | ||
| Total funds carried forward | 906,464 | 25,262 | 12,879 | 944,605 | 972,272 | |
| ====== | ====== | ====== | ====== | ====== |
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TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland BALANCE SHEET
As at 31 December 2023
| Notes | Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2023 |
Total Funds 2022 |
||
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |||
| Fixed assets: | |||||||
| Tangible assets | 11 | 802,976 | 802,976 | 814,700 | |||
| Investments | 12 | 12,879 | 12,879 | 12,690 | |||
| ---------- | --------- | -------- | ---------- | ---------- | |||
| Total fixed assets | 802,976 | 12,879 | 815,855 | 827,390 | |||
| ---------- | --------- | ------- | ---------- | ---------- | |||
| Current assets | |||||||
| Debtors | 13 | 7,379 | 3,014 | 10,393 | 9,070 | ||
| Current Investments | |||||||
| Cash at bank and in hand | 14 | 100,381 | 22,248 | 122,629 | 137,833 | ||
| ---------- | --------- | -------- | ---------- | ---------- | |||
| Total current assets | 107,760 | 25,262 | 133,022 | 146,903 | |||
| ---------- | --------- | -------- | ---------- | ---------- | |||
| Liabilities: | |||||||
| Creditors: Amounts falling due within oneyear |
15 | (4,272) | (4,272) | (2,021) | |||
| ---------- | |||||||
| Net current assets or liabilities |
103,488 | 25,262 | 128,750 | 144,882 | |||
| ---------- | --------- | -------- | ---------- | ---------- | |||
| Total assets less current liabilities |
906,464 | 25,262 | 12,879 | 944,605 | 972,272 | ||
| Creditors: Amounts falling due after more than oneyear |
16 | ||||||
| ---------- | --------- | -------- | ---------- | ---------- | |||
| Total net assets or liabilities | 906,464 | 25,262 | 12,879 | 944,605 | 972,272 | ||
| ---------- | --------- | -------- | ---------- | ---------- | |||
| Funds of the charity | |||||||
| Total charityfunds | 906,464 | 25,262 | 12,879 | 944,605 | 972,272 | ||
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TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015). Approved by the Kirk Session at a meeting on 17[th] September 2024 and signed on its behalf by
Mrs Claire Vincent
Mr Peter Blair
Clerk of Session (Business)
Treasurer
17[th] September 2024
17[th] September 2024
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2023
1. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Ireland (FRS102) (effective 1 January 2015).
The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the congregation is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS102 Section 1A.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
The church meets the definition of a public benefit entity as defined in section 34 of FRS102.
In the opinion of the Trustees, there are no significant judgements, assumptions or estimates included in the financial statements, other than those described in the accounting policies below.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS 31 December 2023
1. ACCOUNTING POLICIES (cont’d)
balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated funds are general funds set aside by the congregation for use in the future.
INCOMING RESOURCES
(i) Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA) when:
-
the congregation becomes entitled to the resources;
-
the trustees are virtually certain they will receive the resources; and
-
the monetary value can be measured with sufficient reliably.
(ii) Incoming resources with related expenditure
Where incoming resources have related expenditure (as with fundraising income) the incoming resources and related expenditure are reported gross in the SoFA.
(iii) Grants and donations
Grants and donations are only included in the SoFA when the congregation has unconditional entitlement to the resources.
(iv) Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
(v) Contractual income and performance related grants
This is only included in the SoFA once the related goods or services have been delivered.
(vi) Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2023
1. ACCOUNTING POLICIES (cont’d)
gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
(vii) Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
(viii) Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
(ix) Investment income
This is included in the accounts when receivable.
(x) Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
(xi) Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the congregation to pay out resources.
(xii) Governance costs
These are shown within charitable activities and include the costs of preparation and examination of accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2023
1. ACCOUNTING POLICIES (cont’d)
(xiii) Grants with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
(xiv) Grants payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity .
ASSETS
(xv) Tangible Fixed Assets
Tangible fixed assets for use by charity are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation is recorded on all tangible fixed assets other than freehold land, at rates calculated to write of the cost, less estimated residual value, of each asset over its expected useful life as follows
Buildings: - over 50 years Fixtures, fittings and equipment - between 10 & 20 years as appropriate Computers, software and technical equipment - over 4 years
(xvi) Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees’ best estimate of market value.
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
2. DONATIONS AND LEGACIES
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Recordedgiving: | |||||
| FWO,Stipend and CMF | 138,644 | 36,733 | 175,377 | 170,018 | |
| Loose collections | 756 | 756 | 355 | ||
| Donations from Organisations | |||||
| Gift Aid | 24,164 | 1,463 | 25,627 | 23,593 | |
| Legacies,bequests andgifts | 9,000 | ||||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 163,564 | 38,196 | 201,760 | 202,966 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 3. CHARITABLE ACTIVITIES |
|||||
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2 023 |
Total Funds 2022 |
|
| £ | £ | £ | £ | £ | |
| Income from charitable activities |
|||||
| Fees from weddings and funerals |
660 | ||||
| Sundry | 1,439 | 1,439 | 290 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 1,439 | 1,439 | 950 | |||
| ---------- | ---------- | ---------- | ---------- | ---------- |
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TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
4. OTHER TRADING ACTIVITIES
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Lettingofpremises | 2,216 | 2,216 | 6,449 | ||
| Income from Church Organisations |
14,377 | 14,377 | 9,426 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 2,216 | 14,377 | 16,593 | 15,875 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 5. INVESTMENTS |
|||||
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2023 |
Total Funds 2022 |
|
| £ | £ | £ | £ | £ | |
| Deposit interest | 688 | 688 | 458 | ||
| General Investment Fund | |||||
| PropertyRents | |||||
| Other investment income | |||||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 688 | 688 | 458 | |||
| ---------- | ---------- | ---------- | ---------- | ---------- |
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
6. RAISING FUNDS
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| FWO envelopes | 439 | 439 | 508 | ||
| Fundraisingevents | |||||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 439 | 439 | 508 | |||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 7. CHARITABLE ACTIVITIES |
|||||
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2023 |
Total Funds 2022 |
|
| £ | £ | £ | £ | £ | |
| General AssemblyAssessments | 13,817 | 13,817 | 13,550 | ||
| Presbyteryfees | 997 | 997 | 902 | ||
| Ministryand support staff costs | 112,166 | 112,166 | 103,550 | ||
| Congregational running expenses |
54,442 | 54,442 | 45,008 | ||
| Depreciation | 11,724 | 11,724 | 13,139 | ||
| Organisation Expenses | 12,185 | 12,185 | 9,504 | ||
| Donations to Missions and charities(please see note 17 for details) |
41,881 | 41,881 | 45,091 | ||
| Governance costs | |||||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 193,146 | 54,066 | 247,212 | 230,744 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- |
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
8. OTHER EXPENDITURE
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Bank Interest and charges | 685 | 685 | 866 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 685 | 685 | 866 | |||
| ---------- | ---------- | ---------- | ---------- | ---------- |
9. EMPLOYEES
Employment Costs
| Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|
| £ | £ | |
| Wages and Salaries | 91,944 | 84,842 |
| Social SecurityCosts | 8,755 | 7,913 |
| Pension contributions | 11,467 | 10,795 |
| ---------- | ---------- | |
| Carried to note 7(ministry& support staff costs) | 112,166 | 103,550 |
| ---------- | ---------- |
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TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
Number of Employees
The average number of employees, including the minister of the congregation, during the year was
| Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|
| Average number of employees | 4 | 4 |
| ---------- | ---------- |
There were no employees in receipt of employee benefits in excess of £60,000.
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TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d) 31 December 2023
10. PENSION COSTS
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme (2009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employer’s pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and funding the scheme deficit.
The contributions made by the congregation during the year were
| Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|
| £ | £ | |
| Contributions | ||
| Present(also included in note 9) | 11,467 | 10,795 |
| Retired(also included in note 7(assemblyassessments)) | ||
| ---------- | ---------- | |
| 11,467 | 10,795 | |
| ---------- | ---------- |
The congregation operates a defined pension contribution policy for its employees. The scheme and its assets are held by an independent scheme manager.
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
11. TANGIBLE FIXED ASSETS
| Fixtures & Fittings |
Land & Buildings |
Total | |
|---|---|---|---|
| £ | £ | £ | |
| Cost or valuation | |||
| At start ofyear | 106,292 | 813,510 | 919,802 |
| Additions | |||
| Revaluations | - | - | - |
| Disposals | |||
| ---------- | ---------- | ---------- | |
| At end ofyear | 106,292 | 813,510 | 919,802 |
| ---------- | ---------- | ---------- | |
| Depreciation | |||
| At start ofyear | 63,182 | 41,920 | 105,102 |
| Provision foryear | 6,654 | 5,070 | 11,724 |
| Disposals | |||
| ---------- | ---------- | ---------- | |
| At end ofyear | 69,836 | 46,990 | 116,826 |
| ---------- | ---------- | ---------- | |
| Net Book Value | |||
| At start ofyear | 43,110 | 771,590 | 814,700 |
| ---------- | ---------- | ---------- | |
| At end ofyear | 36,456 | 766,520 | 802,976 |
| ---------- | ---------- | ---------- |
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2022
12. INVESTMENTS
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| General Investment Fund | ||
| Investments | 2,279 | 2,090 |
| NSI Deposits | 10,600 | 10,600 |
| ---------- | ---------- | |
| 12,879 | 12,690 | |
| ====== | ====== |
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Value at start ofyear | 2,090 | 2,277 |
| Gains/ (Losses)on revaluation | 189 | (187) |
| ---------- | ---------- | |
| Value at end ofyear | 2,279 | 2,090 |
| ====== | ====== |
13. DEBTORS
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Gift Aid Recoverable | 9,977 | 8,631 |
| Prepayments | 416 | 439 |
| ---------- | ---------- | |
| 10,393 | 9,090 | |
| ====== | ====== |
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TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
14. CASH AT BANK AND IN HAND
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Danske Bank Current Account | 116 | 102 |
| Danske Bank Investment Account | 100,265 | 115,218 |
| Danske Bank BuildingFund | 8,200 | 11,974 |
| Missions Account | 1,963 | 647 |
| Organisations | 12,085 | 9,892 |
| ---------- | ---------- | |
| 122,629 | 137,833 | |
| ====== | ====== |
15. CREDITORS: amount falling due within one year
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Accruals | 4,272 | 2,021 |
| ---------- | ---------- | |
| 4,272 | 2,021 | |
| ====== | ====== |
16. CREDITORS: amount falling due after more than one year
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Accruals | ||
| ---------- | ---------- | |
| ====== | ====== |
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TRINITY PRESBYTERIAN CHURCH, BANGOR
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
17. Donations to missions and charities – included in note 7.
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Home and Foreign Schemes | ||
| United Appeal | 11,680 | 11,415 |
| World Development Appeal | 1,355 | 2,014 |
| Moderator’s Appeal | 3,331 | |
| Student BursaryFund(Election of Elders) | 374 | |
| ---------- | ---------- | |
| Sub Total | 13,409 | 16,760 |
| Other Religious & Charitable Objects | ||
| Norman & Ruth Geary | 8,440 | 7,315 |
| Ben & Ceri Findlay | 3,920 | 3,730 |
| Jeremiah & Lydia James | 5,726 | 4,333 |
| HolidayBible Club | 257 | |
| Royal British Legion | 164 | 140 |
| Harvest for the Hungry | 2,300 | 2,730 |
| SU For E3 Bangor Schools’ Project | 1,000 | 1,000 |
| Storehouse | 2,800 | 3,275 |
| Christmas Gifts | 182 | |
| CommunityHub Christmas Lunch | 350 | |
| One Mission | 20 | |
| Bangor CommunityHub | 535 | 485 |
| Local Cancer Charity | 535 | |
| YMCA | 485 | |
| CommunityFund | 200 | |
| Ukraine Asylum Seekers | 200 | |
| Alpha Course | 181 | |
| Genesis Trust | 2,500 | 4,000 |
| ---------- | ---------- | |
| Sub Total | 28,472 | 28,331 |
| ---------- | ---------- | |
| Total included in note 7 | 41,881 | 45,091 |
| ====== | ====== |
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TRINITY PRESBYTERIAN CHURCH, BANGOR a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont’d)
31 December 2023
18. RELATED PARTY TRANSACTION
One of the Trustees, the minister of the congregation received remuneration of £40,377 and expenses of £6,701 for acting in that capacity. Pension contribution of £9,570 were paid by the congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme (2009).
During the year the congregation contributed the following amounts to Funds of the General Assembly of the Presbyterian Church in Ireland a separate charity
£11,680 (2022 £11,415) towards the United Appeal £1,355 (2022 £2,014) towards the World Development Appeal £374 (2022 £1,749) towards the student’s bursary £nil (2022 £3,331) towards the Moderator’s Appeal
The congregation contributed £997 (2022 £902) towards Presbytery Assessments during the year.
There were no other related party transactions.
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