an
Greenwell Street Presbyterian Church a congregation of the
Presbyterian Church in Ireland
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered with the Charlty Commission for Northern Ireland 105225

an
GREENWELL STREET PRESBYfERIAN CHURCH
Congregation of The Presbyterian Church In Ireland
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31
December 2022 including a Balance Sheet as at that date.
REFERENCE AND ADMINISTRATIVE DEfAILS
Greenwell Street congregation of the Presbyterian Church in Ireland
Greenwell Street,
Newtownards,
BT23 7LP
Registered Charity in Northern Ireland 105225
CHARITY TRusfEES
The Charlty Trustees who served during the year or who were trustees at the date of this
report were
Rev. Norman McAuley
ProfessorAlastairSamuel Adair
Mr. Wilbert Edward Bingham
Mr. Willlam Buchanan
Mr. Stanley James Carlisle
Mr. Davld Crozier
Mr. David Erwin
Mr. Mark Ferguson
Mr. David Frederick Francis
Mr. Andrew Galbraith
Mr. Adam Mccormick
Mr. Robert Mccormick
Mr. Glenn McKenzie
Mr. Robert Miskimmln
Mr. Ronald Morrow
Mr. Paul Nixon
Mr. Paul Ritchie
Mr. Alan Russell
Mr. Peter Rodney Sterrltt
Mr. David Surgenor
Mr. Robert Stephen Wallace
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev. Nonnan McAuley
Mr. David Francis
Mr. lan Clegg

an
GREENWELL STREET PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
TRUSTEES ANNUAL REPORT (convd)
INDEPENDENT EXAMINER
UHY HACKER YOUNG FITCH LIMITED
27- 29 Gordon Street.
Belfast.
BTI 2LG
BANKERS
Danske Bank
35 High Street
Newtownards
BT23 7HS
STRUCTURE AND MANAGEMENT
The Klrk Sesslon
The charity trustees of the congregation are the members of its Kirk Session. Under the
congregation's governing document, The Code, the book of the constitution and
government of the Presbyterlan Church in Ireland, the Kirk Sesslon seeks to watch over and
promote the spiritual interest of the congregation and of persons not connected with any
congregation who are within its bounds. It ensures pastoral care is in place in the
congregation and seeks to further the contribution of the Church to Christian witness and
service in the local community. The Kirk Sessions has delegated to its Congregatlonal
Committee the temporal affairs of the congregation including administering all funds and
property belonging to the congregation. Members of the Kirk Session are ex-officio
members of the Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregations.
All members a￿ entitled to propose, speak and exercise equal votes at meetings, except
that the Moderator, the ministers in attive duty in the congregation, has no deliberative but
only a casting vote.
Stated meetlngs of the Kirk session are held monthly or as appropriate.

an
GREENWELL STREET PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Churth In Ireland
TRUSTEES ANNUAL REPORT {conVd)
To be chosen for the office of the eldership in the congregation a person must be a voting
member and a regular attendant on its ordinances. The selection of those proposed to be
called to the office can be either by the congregation or by the Kirk Session. Members are
elected if they obtain two-thirds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a
congregation is the responsibility of a Presbytery which superintends generally the spiritual
and temporal affairs of the congregations assigned to it by the General Assembly of the
Presbyterian Church in Ireland. Greenwell Street Presbyterian Church has been assigned to
the Ards Presbytery of the Presbyterian Church in Ireland. The membership of the
Presbytery conslsts mainly of the active ministers of congregations assigned to It by the
General Assembly, minsters who have retired from active duty and an elder appointed by
the Kirk Session of each congregation.
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the
whole Church and acting as its supreme legislative, administration and judicial authorlty, In
dealing with all matters brought before it. The General Assembly is normally constituted
during the first week in June for worshlp and to conduct its business. At the end of business
it is dissolved. The membership of the General Assembly consists mainly of the active
ministers of each congregation, retired minsters and a representative elder appointed by
the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
Greenwell Street Presbyterian Church is a congregation of the Presbyterian Church in
Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of
Christ Is grounded in the Scriptures, and exists to love and honour God through faith in His
Son and by the power of His Spirit, and to enable her members to play their part in fulfilling
God's mission to our world.
Under God, the Aim of Greenwell Street Presbyterian Church and all its agencies is Yo
promote the worship of God, and build o congregation of believers in the Lord Jesus Christ."

an
GREENWELL STREET PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
TRUSTEES ANNUAL REPORT (convd)
Through." Inviting people to join us, Biblicol Preaching, Christian Education and Proyer,
Encouraging believers to live their potential in Christ, Seeking to be salt ond light in Society,
fulfilling The Greot Commission, .
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The
Sacrament of the Lords Supper is observed on several occasions during the year and all
those who have been baptised and who have made a profession of faith in the Lord Jesus
Christ are admltted to the Lord's Supper. The congregation holds regular bible study
meetings and has a wide range of organisations including.
Sunday School- Morning & Afternoon
Badmlnton Club
Bowling Club
Boys, Brigade
Chat & Hobby Huddle
Choir
Friendship Hour
Girls, Brigade
Junior Christian Fellowship
Mainly 4 Men
Mums and Tots
Presbyterian Women
Rendezvous
Women's Meeting
Youth Club
ACHIEVEMENTS AND PERFORMANCE
Worshlp and prayer
The congregation normally meets for worship each Sunday at 11.00am and 7.00pm. During
the week the Bible Study provides an opportunity for members to meet together for
fellowship, to study the scriptures and for a time of prayer.
Pastoral care
Members of the congregation who are unable to attend church due to slckness or age are
visited on a regular basis by the minister, elders or by one of the congregation's pastoral
visitors.

an
GREENWELL STREET PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
TRUSTEES ANNUAL REPORT (convd)
Mission and outreach
At a local level the congregation's local mission and outreach purpose is to.
Promote missionary outreach within the congregation.
Keep the congregation informed by means of o 'missions' sloy.
Encourage the congregation to prayfor ond support our missionaries.
Organise Missionary speakersfor one Tuesday evening per month and one full
weekend eoch year.
The congregation supports the United Appeal for Mission which is a central fund of the
Presbyterian Church in Ireland. This fund enables congregations to support the wider
mission of the denomination and to do mission and outreach on denominational basis
beyond what the congregation could do on its own. The United Appeal Fund provides
financial support for mission personnel at home and overseas, assists congregations with
the deployment of locally based staff, enables church plantin& provldes grant support for
the upkeep of church premises, assist with the running costs of Union Theological College,
the Church's training college for ministry students, and financially supports congregation in
the areas of worship, discipleship, global mission, outreach, leadership and pastoral care.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister
and / or one of the elders. This provides an important link between the congregations and
the wider structures of the church.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General
Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
This year the General Assembly was held online.
Organizatlons,
There are a wide range of organisations meeting throughout the year providing fellowshlp
and purposeful activities for all ages.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their
time by serving on committees and helping with organisations and other church activities.

an
GREENWELL STREET PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
TRUSTEES ANNUAL REPORT (convd)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing
benefit to its members and the general public by making known the Christian Gospel of the
Lord Jesus Christ through the advancement of religion.
The direct benefits which flow from the purposes of the Church include the gaining of an
understanding in Christian beliefs as set out in the Bible and in the Church's subordinate
standards (the Westminster Confe551on of Falth and the Shorter and Larger Catechisms)
leading to spiritual and moral development and opportunities for response to Bible
teaching. In turn, this framework leads to prattical expressions of Christian beliets and
standards in the local community such as through the care of those in need (including the
sick, disabled and bereaved).
Generally the above benefits are delivered locally by congregations and their members, or
are facilitated through presbyteries or are organised and delivered centrally. Local delivery
is facilitsted by central resources in almost all cases. Publlc access is made known through
the use of noticeboards, printed material, press advertisement, websites, and social media
or In other ways.
The benefits are demonstrated through regular evaluation of the services and informal and
ad-hoc feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is
related to Ministers, Missionaries, Deaconesses, Irlsh Mission workers and Lay Agents who
receive benefits as a result of their holding office or employment. However, this is incidental
and necessary in order to further our charitable purpose. There are no other private
benefits. The beneficiaries of this purpose are members, their families, other individuals
that the Presbyterian Church in Ireland is in direct and indirect contatt with, the community
In which pastoral services are provided and other communities throughout Northern
Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with
and support for both Christian and other secular organisations, charities and individual
members of the public.
The Kirk Session has had regard to the Charity Commissions public benefit requirement
statutory guidance.

an
GREENWELL STREET PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
TRUSTEES ANNUAL REPORT (convd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly
Freewill Offering. FWO donations received for general fund 2022 £171,532 (2021 £163,170)
an increase of 5.1%.
Total income during the year was £370,322 compared to £329,703 in the previous year.
Total expenditure during the year was £333,634 compared to £279,274 in the previous year,
RESPONSIBIUTIES IN RESPECT OF THE FINANCIAL STATEMENTS
The Trustees are responsible for preparing the Annual Report and the financlal statements
in accordance with applicable law and United Kingdom Generally Accepted Accountlng
Practice.
The Trustees are required to prepare financial statements for each financial year which give
a true and fair view of the state of affairs of the congregations and the financial activitles for
that year. In preparing the financial statements the Trustees are required to;
select sultable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it Is inappropriate to
presume that the Funds will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to
show and explain the funds transactions and disclose with reasonable accuracy at any time
the financial position of the congregations and enable them to ensure that the financial
staternents comply with the Statement of Recommended Practice "Accounting and
Reporting by Charities (l January 2015)". They are also responsible for safeguarding the
assets of the congregation and hence for taking reasonable steps for the prevention and
detectlon of fraud and other irregularities.
GOING CONCERN
The activitie5 of the congregation are dependent on ongoing contributions from its
members. The Trustees are of the opinion that the congregation has sufficient resources at
the date of approval of these financial statements to meet commitments which will arise in
the year from the date of signing this report and subjett to the continuing support from
members to fund on an ongoing basis the congregation's current activities and other
financial commitments.

an
GREENWELL STREET PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Churth In Ireland
TRUSTEES ANNUAL REPORT {conVd)
RESERVES POLICY
The Trustees have considered the level of unrestricted reserves that it is appropriate to hold
taking account of current and ongoing commitments. It is the policy of the Church to hold at
least three month's normal expenditure. At the year-end unrestricted net current assets
(excluding interest free loans) were £81,684 which is greater than three months.
Funding of its present activities is dependent on the ongoing financial support of members.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and systems and procedures
implemented to manage identified risks. The principal risks are in relation to the likelihood
of reputational damage and financial risks associated with the expectation of ongoing
flnanclal support from members. These rlsks are mitlgated by the Trustees, and the
Congregational Committee, regularly monitoring the various activities of the congregation
at stated meetings and by encouraging members in their regular giving.
Approved by the Kirk Session and signed on its behalf by
Rev. N. McAuley {Minister)
Mr. D. Francis (Clerk)
28 May 2023
28 May 2023

Hacker Young Fitch
Chartered Accountants
GREENWELL STREEf CONGREGATION
OF THE PRESBYfERIAN CHURCH IN IRELAND
BELFAST
Gordon Sireet Mew5
27-29 Gordon Street
Belfast BT? 2LG
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31°, DECEMBER 2022
Phone +44 28 9032 2047
Email bdfast
uhy-uk.com
Web www.uty.uk.£onvbellast
Independent examlner's report to the Trustees
of Greenwell Street Congregation of the Presbyterlan
Church In Ireland
LONt)ON
222 The Quèdraiigle
Carnbrldge Square
LoThJon W2 2P1
I report on the flnancial Statements of the charltyforthe year ended 31st December 2022
whlch are set out on pa£e$ 10 to 25.
PhLY* +44 20 7305 7489
Web ww.uhy-uk.comlwestminsler
Respectlve responslbllltles of charlty Trnstees and examlnor
As the chorlty'5 Trustees you are responsible for the preparatlon of the financial statements In accordance wlth the Charitles Act INorthem
Irelandl 2008.
It Is my respon5ibllity to:
examlne the financlal ststements under sectlon 65 of the Charitle5 Art:
follow the procedures lald down In the general Dlrectlons 8fven by the Charlty Commlsslon for Northern Ireland undèr sectlon 65191Ibl
of the Act,. and
state whether partlcular matters have come to my attentlon.
Basls of Independent examlner's report
I have exarnined your thafity flnarKSal statements as required under sert￿n 65 of the Charitie5 Act and my examÈnètlon was carrled out In
ccordance wlth the 8eneral Directlons 6iven by the Charlty Commisslon for Northern Ireland under section 651911bl of the Charlties Act,
My examlnatlon included a rev6ew of the accounting rÈcofds kept by the charity and a comparlson of the accounts presented with those records.
It also included conslderatlon of any unusual Items of disc105ure5 in the financial ststements, and seekin8 explanatlons from you as charltv
Trustee5 concernlng any such matters.
My role is to stste whether any mèterfal matters hm come to my attentlon g*4ln8 me cause to beneve:
that accountlng records were not kept In ?¢cordance wlth sectlon 63 of the Charrtle$ Act:
121
that the flnanclal statements do not accord with those accountlng records-
131
that the financlal statements do not comply with the accounting requirements of the Charltles Act,.
141 that there Is further Information needed for a proper understanding of the flnanclal statements to be reached.
Independtni examlnei's ststement
I have completed my examlnatlon and have no concem5 in respect of matters111 to14) Ilsted above and, In ¢onne¢tlon wlth followlng the
Directions of the Charity Commlssion for Northern Ireland. I have fcNJnd no matters that requlre drawlng to your attentlon
This report is made solety to the charity's Trustees, as a body, in accordance with sertton 651311al of the Charltles Act (Northern Ireland) 2008
and regulations rnade under sectlort 66 of that Act. My work ha5 been undertaken so that I mb8ht state to the charity's TfilStee5 tI￿se matters I
am requlred to state to them in an Independent examiner's report and for no other purpose. To the frjllest extent permitted by law, I do not
accept or assume respon51bllity to anyone other than the charity and the charws Trustees as a bodyi for my work or for thls report,
Signed.,
Dated: 28th May 2023
Mlchael Fltch FCA Chartefed kcourrtants Ireland
Gordon Street Mews
27-29 Gordon Street
Belfast
UHY Fia¢iei YouThJ Fll(h irthj nan*ol UHYILYter Yoww FrtthlwM81
8T1 2LG UHY Fthckeryovry Fllth IM518151.
A ltst ol t￿Ts. and Iheir L%*ad*lefr* ai u*re45￿ed01lkn ai lI￿aIN￿ ath5&
Rwpred io ra¢ry th)audll iocarrytyi*Ae51fiwiRthSSty ¢1
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Ol UHY Hacker y￿ng Gr￿*0[ UK
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CHARTERED
eCOUN7APITS
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N PEOPLE

an
GREENWELLSTREEf PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2022
11 11 31 BR
Income and Endowments from:
Donations and legacies
Charitable activities
Investments
Other
206,016
929
297
230
135,517
27,311
22
341,533
28,240
319
230
311,471
18,001
215
16
Total
207,472
162,850
370,322
329,703
Expendlture on:
Raising funds
Charitable activities
1,522
230,243
1,522
333,634
1,451
277,823
103,391
Total
231,765
103,391
335,156
279,274
Net Income / (expenditure)
(24,293)
59,459
35,166
50,429
Transfers between funds
26,405
126,405)
Net movement In funds
Reconciliation of funds:
Total funds brought forward
2,112
33,054
35,166
50,429
1,502,636
65,996
1,568,632
1,518,203
Total funds carried forward
1,504,748
99,050
1,603,798
1,568,632
10

an
GREENWELL STREET PRESBYTERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
BALANCE SHEET
As at 31 December 2022
15 8% BE
Flxed assets:
Tangible assets
10
1,423,064
1,423,064
1,423,800
Total fixed assets
1,423,064
1,423,064
1,423,800
Current assets
Debtors
11
13,753
4,235
97,775
17,988
170,179
20,194
128,474
Cash at bank and in hand
12
72,404
Total current assets
86,157
102,010
188,167
148,668
Llabllltle$:
Creditors: Amounts falling due
within one year
13
(4,473)
12,960)
(7,433)
(3,836}
Net current assets or Ilabilities
81,684
99,050
180,734
144,832
Total assets less current Ilabllltles
1,504,748
99,050
1,603,798
1,568,632
Creditors.. Amounts falling due after
more than one year
Total net assets or liabllltles
1,504,748
99,050
1,603,798
1,568,632
11

an
GREENWELL STREET PRESBYfERIAN CHURCH
Congregatlon of The Presbyterian Church In Ireland
BALANCE SHEET
As at 31 December 2022
Funds of the charltv
Restricted income funds
14
99,050
1,504,748
65,996
1,502,636
Unrestricted funds
14
Total charlty funds
1,603,798
1,568,632
Approved by the Klrk Sesslon and slgned on its behalf by
Rev. N. McAuley (Minister)
Mr. D. Francis {Clerk)
28 May 2023
28 May 2023
12

an
GREENWELL STREET PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2022
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 Financlal Reporting Standard applicable in the UK and Ireland
{FRS102} (effective l January 2015).
The flnancial 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 thelr affiliatlon to another body, nor
those that are informal gatherings of church members.
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
balances, interest on their pooled investment 15 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,
13

an
GREENWELL STREET PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES(conVd)
INCOMING RESOURCES
(i) Recognitlon 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.
(li) Incoming resources wlth related expendlture
Where incoming resources have related expenditure (as with fundralslng income) the
Sncoming resources and related expenditure are reported gross in the SOFA.
(111) Grants and donations
Grants and donations are only included in the SOFA when the congregation has
unconditional entitlement to the resources.
(Iv) Tax reclalms on donations and glfts
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) Glfts 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 use by the charity are included in the SOFA as
incoming resources when receivable.
14

an
GREENWELL STREET PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
310ecember 2022
ACCOUNTING POUCIES (convd)
(vll) 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.
(viil) 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 incSuded in the accounts when re￿1Vable.
EXPENDITURE AND LIABIUTIES
(x) Llablllty recognitlon
Liabilities are recognised as soon as there is a legal or constructive obligation committing
the congregation to pay out resources.
(xl) Governance costs
These are shown within charltable 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.
(xll) Grants with performance condltlons
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.
15

an
GREENWELL STREET PREsBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POUCIES Icont'd)
(xiil) 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
(xlv) 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 £2,500. 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:
Fixtures, fittings and equipment
Motor Vehicles
Computers, software and technical equlpment
over 50 years
- over 10 years
over 4 years
- over 4 years
16

an
GREENWELL STREET PRESBYTERIAN CHURCH
a Congregatlon of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2022
DONATIONS AND LEGACIES
II IE 31 F
Recorded giving:
FWO
Loose collectlons
Donations and gifts
Gift Aid
Legacies and bequest
171,532
8,930
94,700
1,881
22,367
16,569
266,232
10,811
22,367
42,123
258,417
6,047
6,496
40,011
500
25,554
206,016
135,517
341,533
311,471
CHARITABLE AcfiviTIES
Income from charitable
activities
Organisation income
26,704
26,704
15,046
Contributions and events
Grants
929
42
565
971
565
396
2,559
929
27,311
28,240
18,001
17

an
GREENWELL STREET PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2022
INVESTMENTS
Bank interest
297
22
319
215
297
22
319
215
OTHER INCOME
If li Bl 31
Other income
230
230
16
230
230
16
18

an
GREENWELL STREET PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2022
RAISING FUNDS
11 11 31 11
FWO envelopes
1,522
1,522
1,451
1,522
1,522
1,451
CHARITABLE AcfiviTIES
li 11 11 12
General Assembly Assessments
Presbytery fees
Mlnlstry and support staff cost5
Congregational running
expenses
Donations to Missions and
charities
Governance costs
18,626
1,000
139,754
68,993
18,626
1,000
139,754
111,557
15,980
1,000
126,402
69,476
42,564
200
60,827
61,027
63,350
1,670
1,670
1,615
230.243
103,391
333,634
277,823
19

an
GREENWELLSTREET PRESBYfERIAN CHURCH
a Congregatlon of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
EMPLOYEES
Employment Costs
Wages and Salaries
Social Security Costs
Pension contributions
100,919
9,537
16,596
93,996
8,017
15,827
127,052
117,840
Number of Employees
The average number of employees, including the minister of the congregation, durlng the
year was
2022
2021
Average number of employees
There were no employees in receipt of employee benefits in excess of £60,000.
20

an
GREENWELL STREET PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2022
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 employerfs 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 adminlstered fund managed by a
board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a fundlng
plan to ensure the Scheme is sufficiently funded to meet current and future obligatlons. 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
Insurlng death in serrfice benefits and funding the scheme deficit.
The contributions made by the congregation during the year were:
Total
Funds
2022
Total
Funds
2021
Contributions
10,219
9,895
21

an
GREENWELL STREEf PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2022
10. TANGIBLE FIXED ASSETS
Land and
Buildings
Fixtures and
Fittings
Vehicles
Total
Cost or valuatlon
At start of year
Additions
Disposals
1,550,000
63,640
29,562
4,000
1,617,640
29,562
At end of year
1,550,000
93,202
4,000
1,647,202
Depreclation
At start of year
Depreciation charge
Disposals
144,0
24,000
45,840
6,298
4,000
193,840
30,298
At end of year
168,000
52,138
4,000
224,138
Net Book Value
At start of year
1,406,000
17,800
1,423,800
At end of year
1,382,000
41,064
1,423,064
11. DEBTORS
2022
9,964
8,024
2021
10,495
9,699
Gift Aid Recoverable
Prepayments
Other Debtors
17,988
20,194
22

an
GREENWELL STREEf PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS (convd
31 December 2022
12. CASH AT BANK AND IN HAND
2022
168,445
1,734
2021
126,331
2,143
Bank accounts
Cash Sn hand
170, 179
128,474
13. CREDITORS: amount falllng due wlthln one year
2022
2021
1,027
2,809
Other creditors
Accruals
7,249
7,433
3,836
23