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