BALL YCROCHAN PRESB YTERIAN CHURCH Accounts Yeor ended 31 December 2022 Charity Number 105230 Ballycrochan Presbyterian Church Awakened and transformed by the love of Jesus
BALLYCROCHAN PRESBYfERIAN CHURCH Statement of Financial Activities (Recelpts & Payments Account) Year ended 31 December 2022 Unrestricted Restrlcted Endowment Funds Funds Funds Total 2022 Total 2021 Notes Receipt5 Donations & legacies Charitable Activites Other trading Activities Investment Income Other 87.540 4,700 71,362 6,164 180 158,903 10,864 180 423 21.851 192,220 158,820 7,060 225 381 5,870 172,356 396 1,985 94,6ZO 27 19,867 97,600 Sale of Investments Sale of fixed a55ets Loans Received Total Recelpts 94,620 97,600 192,220 172,356 Payments Raising funds Charitable activities Investment costs / other 542 86,117 227 92,529 769 178,647 583 116,927 Total Payments 86,660 92,756 179,416 117,510 Net receipts / Ipaymentsl 7,961 4,843 12,804 54,846 Transfers between funds - in out 1,251 15,9111 12,534 17,8741 13,785 21,698 113,7851 121,6981 Net movement in funds 3.301 9,503 12,804 54,846 Funds brought forward 92,733 77,446 170,179 115,333 Funds carrled forward 96,034 86,949 182,983 170,179
BALLYCROCHAN PRESBYfERIAN CHURCH Statement of Assets & Liabilities Year ended 31 December 2022 Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 CURRENT ASSETS Bank & cash Balances No l account No 2 account No 3 account Organisations 96,034 3,329 43,844 25,124 14,652 99,363 43,844 25,124 14,652 94,235 39,332 26,141 10,470 96,034 86,949 182,983 170,179 NET CURRENT ASSETS 96,034 86,949 182,983 170,179 NET ASSETS 182,983 170,179 FUNDS Unrestricted Funds Restricted Funds Organisation Funds 96,034 72,297 14,652 92,733 66,976 10,470 182,983 170,179 Approved by the Kirk Session at a meeting on behalf by: )*S and signed on its Rev Mark Shaw Minister Mrs Isobel Walker Treasurer
BALLYCROCHAN PRESBYfERIAN CHURCH Notes to the Accounts Year ended 31 December 2022 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STA TEMENTS These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 1021) and the Charities Act (Northern Ireland) 2008. BASIS OF PREPARA TION The accounts are prepared on a strict Receipts and Payments basis. Bank and Cash balances are the only Assets included in the Assets and Liabilities Statement, FUND ACCOUNTING Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Designated funds are unrestricted funds earmarked by the trustee for particular future project or commitment. 2. DONATIONS AND LEGACIES Unrestrlcted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Recorded 8iving Loose collections Oonations & gifts Gift Aid Legacy & bequests 71,604 841 47,352 118,956 841 12,401 26,705 116,299 311 9,592 32,618 12,401 11.610 15,095 87,540 71,362 158,903 158,820
BALLYCROCHAN PRESBYTERIAN CHURCH Notes to the Accounts Year ended 31 December 2022 3. CHARITABLE ACTIVITIES Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Fees from weddings and funerals Fundraising events Membership fees Grants 5,164 5,164 5,126 4,700 1,000 5,700 1,934 4,700 6,164 10.864 7,060 4. OTHER TRADING ACTIVITIES Unrestrlcted Restrlcted Endowment Funds Funds Funds Total 2022 Total 2021 NITB - donation for use of premises 180 180 225 180 180 225 5. INVESTMENT INCOME Unrestrlcted Restrlcted Endowment Funds Funds Funds Total 2022 Total 2021 Deposlt interest Other investment income 27 27 396 396 381 396 27 423 381 6. OTHER INCOME Unrestrlcted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Insurance claims Other income Organisations income 5,894 2,640 11,333 5,894 4,625 11,333 781 597 4,492 1,985 1,985 19,867 21.851 5,870
BALLYCROCHAN PRESBYfERIAN CHURCH Notes to the Accounts Year ended 31 Decernber 2022 7. RAISING FUNDS Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 FWO Envelopes Fundraising events 542 542 227 583 227 542 227 769 583 8. CHARITABLE ACTIVITIES Unrestrlcted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 General Assembly Assessment Presbtery Fees Ministry & Support Staff costs Congregational running expenses Donations to Missions & charities Governance costs Organisations 8,309 687 61,721 10,229 3,999 1,172 8,309 687 70,368 68,294 23,124 1,810 6,055 8,594 687 6,045 73,264 21,802 2,744 3,792 8,646 58,065 19,126 638 6,055 86,117 92,529 178,647 116,928 9. OTHER EXPENDITURE Unrestricted Restrlcted Endowment Funds Funds Funds Total 2022 Total 2021 Investment properties expenses 10. INVESMENTS Investments have been made thriough the Presbyterian Chruch in Ireland IPCI} on behalf of 3 bequest funds {2 restricted and l unrestricted). The current value of these investments is advised by the PCI. As these investents are non-cash items, the values and movements thereon are not included in the accounts. The movements during the year and the balances at the year end are: Dec-22 Dec-21 Loss in value Shareholding in General Investment Fund £17,916 £19,521 -£1,605
BALLYCROCHAN PRESBYfERIAN CHURCH Notes to the Accounts Year ended 31 December 2022 11. PLAYGROUP The Ballycrochan Playgroup organisation is under the umbrella of Ballycrochan Church but, as it is a separate organisation, its receipt5 and payments are not included within the accounts of the Church, but are disclosed below. Asat 01-Jan-22 Asat 31-Dec-22 Income Expenditure Ballycrochan Playgroup 39,188 122,037 (122,211) 39,014
BALLYCROCHAN PRESBYfERIAN CHURCH Summary of Funds Year ended 31 December 2022 Openlng Balance Closing Balance Income Transfers in Empendlture Transfers Out Net Unrestrlrted Funds General Fund Easter Development Fund 87.041 6,179 1,251 186,1061 13501 12.1991 12,5151 1131 3,314 80,747 11,986 80,734 15,300 Deane Wl Bequest Loose Offering Bob Walker Invest Flower box 78 1,004 262 56 94,620 1781 18571 12621 11471 1561 186,6601 1,251 15,9111 3,301 Restrlrted Congregctlonal Pmperty Funds Kltchen Refurb PropertylBuilding Fund Harvest 518 38.815 518 43.326 57,499 4,138 61,637 4,518 157,5051 14001 157,9051 4,512 13,7381 3,7381 4.518 4.512 Restrlrted Conqreqotlonal Mlsslon & Charlty Funds United Appeal 7,411 7,411 699 699 18,1101 18,1101 World Development Appeal Peru Playgroup British Legion Poppy Appeal Afghanistan Appeal Rwanda . Ald for Education Moderators Appeal - Ukraine 1,393 3,057 189 1,422 1,473 2,428 9,960 11,3931 11,4251 11891 11,4221 11,2751 12.4281 18,1301 131 1,763 14 1,776 131 329 io 339 262 2,092 Other Restrlrted Conqregatlonol Funds Ministers Discretionary Student Bursary Fund Youth Ministry Hospitality Fund (formerly Wedding & Funeral f undl No3 Development Fund Easter Development Outreach Herald 633 11081 12491 12,1281 525 12491 1541 750 435 293 1,275 186 247 88 1,500 5,813 525 165 7,223 3,040 2,515 19,8701 11,0181 26,141 25,124 13,0401 11651 112,5211 7,055 13,0401 11.2831 Or8anisations See below 11,333 16,0551 11,096) 4,182 10,470 14,652 192,185 13,785 1179,3801 113,7851 12,804 170.179 182,983 Openlng Balance Donatlons to the Church ClosinB Balance Recelp15 Payments Ladies Badminton Bowling Club 10th Bangor 88 Flower Fund Kids Club Parent & Toddlers Turn on the Tap Walking Group Circle of Friends Mens Fellowship 48 617 308 12311 11511 12,3361 1401 12411 16821 1801 12001 13001 44 601 335 8,759 131 42 362 237 12 5,530 54 269 1,233 265 1,033 1,980 326 11.333 11.653 145 70 763 502 30 797 48 14.652 11501 11,0151 11,3571 224 1501 13161 11,0961 39 10,470 16,0551
BALLYCROCHAN PRESBYfERIAN CHURCH Independent Examiners Report to the Independent Examiner's Report to the Trustee of Ballycrochan Presbyterian Church Year ended 31 December 2022 I report to the trustee on my examination of the financial statements of Ballycrochan Presbyterian Church for the year ended 31 December 2022. Responslbilities and basis of report As the trustee of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act {Northern Ireland) 2008 {the '2008 Act'l. You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination. I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65191(bl of the 2008 Act. Independent examiner's Statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: l accounting records were not kept a5 required by with section 63 of the 2008 Act; or 2 the financial statements do not accord with those records; or 3 the financial statements do not comply with the accounting requirements of the 2008 Act,. or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I confirm that there are no other matters to which your attention should be drawn to enable a proper understandin8 of the account5 to be reached. Independent Examlner
BALLYCROCHAN PRESBYfERIAN CHURCH APPENDIX l- Detalled Income Year ended 31 December 2022 2022 2021 Recorded Givlng5 Freewill offering - Envelopes Freewill Offerin8 - Standing Orders Easter Gift Day l Easter Development Property & Maintenance - Envelopes Property & Maintenance - Standing Orders Harvest Gift Dav Worship resources Af8hanistan Appeal United Appeal - Envelopes United Appeal - Standing Orders World Development Appeal Peru Playgroup Project Rwanda - Aid for Education Rwanda - Medical Insurance Royal British Le8ion Poppy Appeal Minister5 Oiscretionary Fund Student Mission Bursary Fund Moderator Appeal - Ukraine Development Fund nominal Development Fund Standing Order Unrestricted Restrlrted Total 39,958 28,304 2,935 16,127 8,000 3,402 Total 42,277 24,138 4,115 16.763 7,060 4,570 340 39,958 28,304 2,515 420 16,127 8,000 3,402 1,187 2,827 3,180 1.120 2,802 1,236 30 189 501 1,187 2,827 3,180 1,120 2,802 1,236 30 189 501 827 1,662 470 4,200 118,956 3.424 3,145 675 2,361 2,161 20 98 207 827 1,662 470 4,200 47,352 255 490 4,200 116.299 71,604 Loose Collectlon5 Loose Offering 841 841 841 311 311 Donatlons & qlfts Donation5 to Nol account Oonation for roof repair Donations to No2 account Youth mlnistry Hospitality Fund Heat & light contribution 400 36 3,200 70 344 8,750 12,401 36 3,200 70 344 8,750 12,401 46 9,140 9,592 GIftAld Freewill Offering - Gift Aid L005e Offering - Gift Ald Easter Gift Day - Gift Aid Property & Maintenance- Gift Ald Harvest Gift Day - Gift Aid United Appeal - Gift Aid Afghanistan Appeal - Gift Aid World Development Appeal - Gift Aid Peru Playgroup Project - Gift Aid Rwar5da - Aid for Education - Gift Aid Ministers Discretionary Fund - Gift Aid Moderator Appeal Ukraine- Gift Aid Yovth Ministry - Gift Aid Development Fund Gift Aid 14,338 163 594 14,338 163 699 6,329 736 1,404 235 273 254 207 132 766 18 1,151 26,70S 17,097 36 1,558 7,586 944 1,895 105 6,329 736 1,404 235 273 254 20 843 432 149 755 207 132 766 18 1,151 11,610 1,303 32,618 15,095 Fundrai51ng event5 Fund Raising Event Income 5,164 5,164 5,164 5,164 5,126 5,126
Grant Income PCI Community Outreach worker Jubilee grant Furlough income 4,700 4,700 I,cH)o I,(N)o 1,934 1,934 4,700 5,700 lettlng of premlses Blood Transfusion 180 180 180 180 225 225 Investment Income Interest on No3 bank account Interest from W J Deane Bequest George Thompson Bequest Interest Interest from Bob Walker Bequest 27 27 78 56 262 423 78 56 262 396 75 54 252 381 27 Insurance Clolm Insurance credit received Insurance claim received 237 5,657 5.894 237 5,657 5,894 781 781 Other Income Presbyterian Herald Simon Community Ministry Outreach Chufch Weekend Event Oonation towards printing & stationery Refund from Power Nl Bank refund Vine Community Refvnd from 8T North Down Storehouse Bookstall 165 165 130 130 65 loo 475 575 20 2,000 2,000 36 245 36 245 220 113 100 79 597 1,245 229 1,985 1,245 229 4,625 2,640 Organlsatlon5 Ladie5 Badminton Bowling Club 10th Bangor B8 Flower Fund Kids Club Parent & Toddlers Turn on the Tap Walking Group Circle of Friends Mens Fellowship 308 308 335 5,530 54 269 1,233 265 1,033 1,980 326 11,333 200 146 2.156 58 335 5.530 54 269 1,233 265 1,033 1,980 326 11.333 368 208 90 1,029 239 4,492 Total Receipts 94,620 97,600 192,220 172,356
BALLYCROCHAN PRESBYTERIAN CHURCH APPENDIX11- Detailed Expenditure Year ended 31 December 2022 2022 2021 Unrestrirted Restricted Total Total Raislng Funds Church Envelopes Fundraising activities 542 542 227 769 583 227 227 542 S83 Geneml Assembly Assessment Central Ministry Fund Retired Ministers Fund Widows of Minister5 Fund Incidental Fund Prolonged Disability Fund Sick Supply Fund Church House Extenslon Ministerial Development Fund Student Bursary Fund 2.710 2,710 2,975 564 2,089 451 34 1,129 259 1,073 8,309 564 2,089 451 34 1,129 259 1,073 8,309 682 2,293 496 50 1,302 322 434 8,554 Presbytery Fees Ards Presbytery - Incidental Fund 687 687 687 687 687 687 Mlnlstry & Support Staff costs Ministerial Stipend PCI Ministerial Car Allowance PCI Ministeri31 Duties Allowance PCI E'ers NIC on Ministerial Allowance National Insurance Pension Fund Ministers mileage Ministers expenses Other Support Staff - administrator C.O.W. - Salary C.O.W. Mileage & expenses PCI Apprenticeship Levy 34,154 3,757 2,505 911 3,654 8,197 335 125 7.912 34,154 3.757 2,505 911 3,654 8,197 335 125 7,912 8,027 619 171 70,368 6,045 8,027 619 171 61,721 8,646 6,045 Congregatlonal runnlng expenses Pulpit Supply Vacancy convener Organist Worship Resources lincl website) Ministry Outreach (including local outreachl Copyright & licences Church weekend 2022 In-House Church Weekend Gift to helpers Petty cash float Stationery Photocopier maintenance Data protection fee Telephone TV Licence 607 915 607 915 3.891 9,295 35 1.404 440 1.043 370 342 538 1,095 342 751 1.095 215 354 823 184 828 1,594 35 752 159 213 215 354 loo 723 184 828 1.594 35 752 159 573 165 422 538 35 585 159
Church Computers George Thompson Bequest to Flower Fund Advertising Presbyterian Herald Magazine Caretaker Salary Repairs - Church Repairs - Halls Repairs - SPU Repairs- Manse Repairs - Equipment Hall Roof Repairs Repairs - Grounds Electricity Gas Insurance Training RateslGround rent Imansel Water Catering Furnishing & Equipment- Church Furnishing & Equipment - Office Furnishin8 & Equipment - SPU Furnishing & Equipment - Ha115 Furnishing & Equipment- Grounds Removal costs Cleaning Materials Entertainment Llcence for Hall Building5 Gardener Cleaner Hospitality Fund (formerly Weddln8 & Funeral) Food Ministry Jubilee Celebration Event Christmas Tree Event Ministry Development PCI - Ground Rent Ichurchl 612 56 1,270 612 56 1,556 165 9.792 6,498 2.627 li 849 281 450 375 10.845 6,271 5.285 83 993 504 88 3,207 1,048 379 240 1,076 500 904 80 54 286 165 9,792 6,498 2,627 li 849 281 450 375 10.845 6,271 5,285 83 993 504 88 2,727 1,048 379 240 1,076 500 904 8,839 6,917 2,793 374 2,439 600 170 2,124 4,180 5,022 898 1.800 298 15,341 479 1,172 50 950 12 195 1,980 1,980 502 91 1,864 433 35 502 91 1,864 433 35 40 68.294 40 10,229 40 58,065 73,304 Donatlons to M1551on5 & charltles Scripture Union North Down Storehouse Air Ambulance Presbyterian Children's Soclety Samaritans Purse Vine Community Simon Community Easter Gift Day / Easter Development Harvest Gift Dav United Appeal World Development Appeal Royal British Legion Poppy Appeal Ministers Discretionary Fund Student Mission Bursary Fund Peru Playgroup Project Rwanda Aid for Education Moderators Appe31- Ukraine Afghanistan Appeal Loose offering World in Need Youth Ministry Student Bursary Fund 200 1,300 loo 200 620 301 130 200 1,300 loo 200 620 301 130 200 125 200 1,000 275 500 400 8,110 1,393 189 108 249 1.425 1,275 2,428 1,422 400 8,110 1,393 189 108 249 1,425 1,275 2,428 1,422 147 7,867 695 98 387 50 4,801 2,924 i.oio 147 500 1,170 2,128 2.128 1,000 23,124 1,000 3,999 19,126 21,802
Governance costs Accountants fees Bank char8es 900 1,844 2,744 1,172 1,172 638 638 1,810 1,810 Orqonlsatlons Ladies Badminton Bowling Club 10th Bangor BB Flower Fund Kids Club Parent & Toddlers Turn on the Tap Walking Group Circle of Friends Mens Fellowship 231 151 2.336 40 241 682 231 151 2,336 40 241 682 28 1,304 461 1,015 1,357 1.015 1,357 1,118 876 6,055 6.055 3,792 Total Payments 86,660 92,756 179,416 117,510