BALL YCROCHAN PRESB YTERIAN CHURCH Accounts Year ended 31 December 2023 Charity Number 105230 Ballycrochan Presbyterian Church Awakened and transformed by the love of Jesus
BALLYCROCHAN PRESBYTERIAN CHURCH Statement of Financial Activities (Receipts & Payments Account) Year ended 31 December 2023 Unrestricted Restricted Endowment Funds Funds Fund5 Total 2023 Total 2022 Notes Receipts Donations & legacies Charitable Activities Other trading Activities Investment Income Other 89,373 73,137 15,177 319 162,510 15,177 319 488 17.806 196,300 158,903 10,864 180 423 21,851 192,220 381 1,716 91,470 107 16,090 104,830 Sale of Investments Sale o* fixed assets Loans Received 104,830 196,300 192,220 Total Receipts 91,470 Payments Raising funds Charitable activitie5 Investment cost51 other 775 217,590 769 178,647 575 93,596 200 123,993 Total Payments 94,171 124,193 218,364 179,416 12,804 Net receipts / (payments) 12,7011 119,3631 122,064};. Transfers between f unds - in -out 6.990 111,1081 12,780 18,6631 19,771 119,7711 13,785 113,7851 122,0641 12,804 Net movement in funds 16,8191 (15,2451 Funds brought forward 96,034 86.949 182,983 170,179 Funds carried forward 89,215 71,704 160,919 182,983
BALLYCROCHAN PRESBYfERIAN CHURCH Statement of Assets & Llabilities Year ended 31 December 2023 Unrestrirted Restricted Endowment Fund5 Funds Funds Total 2023 Total 2022 CURRENT ASSETS Bank & cash 831ances No l account No 2 account No 3 account Organisations 101,498 3,004 34,741 9,182 12,495 104,502 34,741 9,182 12,495 99,363 43,844 25,124 14,652 101,498 59,421 160,919 182,983 NET CURRENT ASSETS 101,498 59,421 160,919 182,983 NET ASSETS 160,919 182,983 FUNDS Unrestricted Funds Restricted Funds Organisation Funds 101,498 46,927 12,495 96,034 72.297 14,652 160,919 182,983 Approved by the Kirk Session at a meeting on behalf by.. and signed on its Rev Mark Shaw Minister Mrs Isobel Walker Treasurer
BALLYCROCHAN PRESBYTERIAN CHURCH Notes to the Accounts Year ended 31 December 2023 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 (FRS 102) (Charities SORP IFRS 10211 and the Charitie5 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 Unrestricted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 Recorded giving Loose collections Donations & gifts Gift Aid Legacy & bequests 71,924 2,627 47,883 119,807 2,627 12,808 27,268 118,956 841 12.401 26,705 12,808 12,446 14,822 89,373 73,137 162,510 158,903
BALLYCROCHAN PRESBYTERIAN CHURCH Note5 to the Accounts Year ended 31 December 2023 3. CHARITABLE ACTIVITIES Unrestricted Restricted Endowment Funds Funds Fund5 Total 2023 Total 2022 Fees from weddings and funerals Fundraising events Membership fees Grants 2,394 2,394 5,164 5,700 12,783 12,783 15,177 15,177 10,864 4. OTHER TRADING ACTIVITIES Unrestricted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 180 NITB - donation for use of premises 319 319 319 319 180 5. INVESTMENT INCOME Unrestricted Restricted Endowrnent Funds Funds Funds Total 2023 Total 2022 Deposit interest Other investment income 107 107 381 27 396 381 381 107 488 423 6. OTHER INCOME Unrestricted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 Insurance claims Other income Organisations income 5,220 3,168 7,702 5,220 4,884 7,702 5,894 4,625 11,333 1,716 1,716 16,090 17,806 21,851
BALLYCROCHAN PRESBYTERIAN CHURCH Notes to the Accounts Year ended 31 December 2023 7. RAISING FUNDS Unrestrlcted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 542 227 575 575 200 FWO Envelopes Fundraising events 200 775 769 575 200 8. CHARITABLE AcfiviTIES Unrestricted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 General Assembly Assessment Presbytery Fees Ministry & Support Staff costs Congregational running expenses Donations to Missions & charities Governar)ce costs Organisations 8,787 913 68,929 10,593 2,920 1,455 8,787 913 93,200 78,917 25,144 2,289 8,340 8,309 687 70,368 68,294 23,124 1,810 6,055 24,272 68,324 22,224 834 8,340 93,596 123,993 217,590 178,647 9. OTHER EXPENDITURE Unrestricted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 Investment properties expenses 10. INVESMENTS Investments have been made through the Presbyterian Church in Sreland IPCI} on behalf of 3 bequest funds12 restricted and l unrestricted), The current value of these investments is advised by the PCI. As these investments 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-23 Dec-22 Gain in value Shareholding in General Investment Fund £19,537 £17,916 £1,621
BALLYCROCHAN PRESBYTERIAN CHURCH Notes to the Accounts Year ended 31 December 2023 11. PLAYGROUP The Ballycrochan Playgroup organisation is under the umbrella of Ballycrochan Church but, as it is a separate orga nisation, its receipts and payments are not included within the account5 of the Church, but are disclosed below. Asat 01-Jan-23 Asat 31-Dec-23 Income Expendlture 21.138 Ballycrochan Playgroup 39,014 110,802 (128,6781 11. INSURANCE VALUATIONS The Church's properties and contents are insured against loss by fire for the following amounts as at 31 December 2023: Main Church Building - Building & Contents Bradley Hall Complex- Building & Contents Special Purpose Unit - Building & Contents Manse - Building 2,857,708 1,159,164 575,733 347,827
BALLYCROCHAN PRESBYTERIAN CHURCH Summary of Funds Year ended 31 December 2023 Openln6 Bal3nce Closin8 8alance Transfers in Ejtpenditure Transfers Out Net Income Unrestricted Fund5 General Fund Easter Development Fund 9,931 14.4661 80.734 15,3 90,664 10,834 98.144 6,9 193,6411 11.5621 16.7701 Deane Wl Bequest I005e Olfering Bob Walker Invest Flower box 75 2,924 252 54 103.753 1751 12.4491 12521 147SI 1541 194,1701 6.990 111,1081 5,464 Restri¢ted Congregotionol Property Fund5 Kitchen Refurb Property/Buildin8 Fund Hospitality Harvest 518 43.326 518 33,839 54,533 460 4.058 59,051 5,578 loo 169,4981 11761 iiooi 19,4881 384 14,0581 14,1581 5.678 169.6741 19,1031 Restrlcted Congregatlonul Mlssion & Ch¢7rity Funds Uniied Appeal 8,573 8.573 435 435 435 18,1381 18,1381 241 237 World Development Appeal Peru Playgroup Britlsh Legion Poppy Appeal Afghanlstan Appeal Rwanda- Aid for Educatios) Moderators Appeal- Ukraine 11,1931 13.7481 11441 241 11,5401 1,434 2.082 144 1,776 126 339 187 3.939 2,370 9.969 126 30 282 14,2181 12.4001 111.7011 11521 11.4511 Other Restricted CLpngre9OtIDnol Funds Ministers Discretionary Student Bursary Fund Youth Ministry No3 Development Fund Easter Development Outreach Herald 1,275 186 12471 25.124 i.iio 547 248 9.182 197 411 13611 1501 11.0051 124,4141 13121 11981 126,3401 11651 361 495 115,9421 1,500 2.885 2,4(M 32 6,821 5.687 793 166 7.253 iiooi 12.8851 12.9851 115,2511 Or8ani5ations see below 7.702 18,3401 11,5201 12,1571 14,652 12,495 196,300 19,771 1218,3641 119,7711 122,0641 182.983 160,919 Openln8 8alance Donatlons to the church Closlng Balance Recdpts Payments Ladies Badmlnton Bowling Club 10th Bangor BB Flower Fund Kids Club Parent & Toddlers Turn on the Tap Walking Group Circle of Friends Men'5 Fellowship 44 601 11.653 145 70 763 502 30 797 48 1641 1511 14,4181 11191 13831 15201 11201 12(101 16501 60 676 9.971 87 171 326 3.385 61 484 759 178 13501 651 680 1301 12,1691 15871 18.3401 177 22 12,495 1,549 761 7.702 12001 11,5201 14,652
BALLYCROCHAN PRESBYfERIAN CHURCH Independent Examiners Report to the Independent Examiner's Report to the Trustee of Ballycrochan Presbyterian Church Year ended 31 December 2023 I report to the trustee on my examination of the financial statements of Ballycrochan Presbyterian Church for the year ended 31 December 2023. Responsibilitie5 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 ACYI. 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 c3rrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the 2008 Act. Independent examiner s stutement 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 as 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 4 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 understanding of the accounts to be reached. Independent Examiner
BALLYCROCHAN PRESBYTERIAN CHURCH APPENDIX l- Detalled Income Year ended 31 December 2023 2023 2022 Restrliitd Tolal 39,563 30.057 2,636 15.421 8,944 3,285 Total 39,958 28,304 2.935 16.127 Recorded Givln95 Freewill Olferin8- En¥elopes Freewill Offerlng- Standlng Orders EosierGlfi Day l Easter Development Property & M3lnrenonce- Envelopes Properly & Malntenaoce- Standio8Orders Ilarvest Gllt oay Af8haiilstan Appeal unlted Appeal- Envelope5 Unlted Appeal- Standlng Order5 World Developrneni Appeal Peru Playgroup Projecl Rwanda- Aid lor Educatlon Rwanda- Medlcal Insurance 51oyal Brlllsh Leglon Poppy Appeèl Minister5 Dlscretlonary Fund Student Mission Bursary Fun Moderator Appeal Development Fund Oevelopmenl FunLS Standln8Oider uNeslrlcted 39,563 30,057 2.304 332 15,421 8,944 3,285 3,402 1.187 2,827 3.180 1,120 2,802 1.236 30 189 501 827 1.662 470 4,2(K> 118,956 3,328 3,726 1,169 1,451 3.271 3,328 3,726 1,169 1,461 3.271 144 159 358 1,975 159 358 1,975 3,710 47,883 3,710 119.807 71.924 Loose CcJllecllon5 Loose OlferlnE 2,627 2,627 2.627 627 Donotlons & gllis Donation forChur¢h doors Oonatlon for roof iepalr onation5 to No2 occount Youth rninlsiry Hospiiallty Fund Renial In£orne from Playgroup Heat & Ilght coptfibution 1.4 139 1.859 1,400 139 l.B59 36 3.200 70 344 8,6(Kl 150 J2,401 4fK) 350 12,B08 350 IZ,BOB GIftAILI Freewill Oflerlng- Gift Aid Loose Offering- Gilt Ald EastÈr Gift Day- Gllt Property & MalDtenan(e- Glft Ald Harvest Gift Day- Gill Ald Unlted Appeèl- Glft Ald Al8h3nislan Appeal- Gift Aid World Development Appe31- GiftAld Peru Play8roup Prolect GlfiAld Rwandè- Ald for education- Glft Ald Mlnislers Dlscretlonaiy Fund- Glfl Ald Modeialor Appeal Ukralne- Glft Ald Youth Mlnlstry- Glft Ald North Down storehouse- Glft Ald Studeni Mlsslon Bursary Fund- Gift Ald Development Fund GIIIAld 14.512 297 14,512 297 6W 6,487 773 1,519 14,338 IS3 699 6,329 736 1.404 235 273 254 207 132 766 18 6,487 773 1.519 265 621 26S 621 668 38 395 38 395 13 53 1.029 27.268 13 53 1.029 12,446 1.151 26,705 14,822 Fundrolslnoevents Fund R3lslnB Event Income 5.J64 5.164 2.394 2.394 2,394 2,394
BALLYCROCHAN PRESBYTERIAN CHURCH APPENDIX l- Detslled Income (contlnuedj Year ended 31 December 2023 2023 2022 Grnnt Income PCI Comrnunlty Oytre3ch worker Grani recelved ICoronatloDlJublleel 12,283 500 12.783 4.71x1 J2,283 500 12,783 5.700 Lettlnry of premlse5 Blood Transfuslon 319 319 319 319 Investment Income nterest on No3 bank èccount Interest frtrm WJ De3ne Bequest George Thompson Bequest Interesl Interest from 8ob Walker 8equest 107 75 54 252 27 78 56 262 413 107 75 54 252 381 107 Insuron¢e Clulm Insurbnce credlt recelved lfisurance clalrn recelved 237 5,657 5,894 5.220 5,220 5,220 5.220 otherlrtome Presbyterlan Herald Simon Communlty Drop-ln rnonles Food Mlnlstry Youth Fellowshlp donatlon forcèncer Research Coronatlon E¥eDts donètlons Refund f¢om Power Nl Bank felund Vlne Communlty Samarltan's Purse North Oown Storehouse Boo*stall 166 J65 130 166 52 52 50 140 140 575 519 2,381 2.381 36 245 275 200 I,Cfj7 29 4.884 275 1,067 29 1,716 1.245 229 4,625 3,168 Oryunlstrtlons Ladles Badrnlnion Bowlln8 Club ioih Bangor BB Flower Fund Klds Club Parent & Toddler5 Turn an the Tap WalklnE Group Clrcle of Frlends Men's Fellowshlp 2LN) 326 3,385 61 2W 326 3,3BS 61 308 335 5,530 54 269 1,233 265 1.033 1,980 326 11,333 759 178 759 178 J.549 761 7.702 1,549 761 7,70Z 196,300 192.220 Tolal Recelpts 91,470 104,830
BALLYCROCHAN PRESBYTERIAN CHURCH APPENDIX11- Deialled Expendlture Yeai ended 31 December 2023 2023 2022 Unre5trlcted Re$trIc Total Total Roi$lnq Funds Church Envelope5 fut131516 actlvitles 575 575 542 227 769 2fK> 200 575 775 GenertslAssembly Assessment Central Mlnlsiry Fur Retired Minister5 Fund Widows of Minlsier5 Fund Incidental Fund Prolon6ed Olsablllty Fur Slcksupply Fund Assembly Bulldln6 External Work5 Mlntsterlal Development Fund Student Bufsary Fund 2.710 2.794 2,794 571 2,286 571 25 1.270 254 1,016 8,787 571 2.286 571 25 1.270 254 1,016 8,787 564 1089 451 1.129 259 1,073 8,309 Pre5byteryFÉes Afd5 Presbytery- IncldeTht¥l Fund 913 913 913 913 687 687 Mthhstry & 5upport5tulJ£osts 37,ry)3 4.020 2.681 925 3,851 8,761 590 113 10.802 37,(K>3 4.020 2,681 925 3.851 8,761 590 113 10,802 22,433 1,838 183 93,200 34.154 3,757 Z,505 911 3.654 8.197 335 125 7.912 8,027 619 171 70.368 PCI Mlnisterial Car Allowance PCI MlnlstÈrlal Dutles Allowance PCI E'ers NIC on Mlni5te¥ial AIIow3n¢e Nailonal Insurance Pension Fund Minlster5 mllea8e Mlnlsters exppnses Other5upport Staff - admIstrator C.O.W. Sèlafy C.O.W.- Mltejge & expenses PCI Apprentice5hlp L 22,433 1.838 183 68,929 24,27Z Congreputlonfjlfumnlng expenses Pulpit Supply Vacancy convener Worship Resource5 Ilncl websiiel Mlnlstryoutreach lincludlng locèl outreathl Copyri8hf & licences Church weekend 2022 lfvHou5È Churchweekend Gilt its helpers Petty cash flo3t Stationery Photocopiercharaes Oaia protectlon fee Telephone TV Llcen¢È Church Computers George Thompson Bequest io Flower Fund Advert15in8 Presbyterlan Her4ld MaBatlne Ca¢eiaker Salary Repaiis Church Aepaiis- Halls Repalrs- SPU Ilepalrs- M4nse Repairs- Equlpment Ha1 Roof Re.pairs Repalrs- Groonds 1,6B7 1,687 607 915 342 751 L095 215 354 823 597 322 1.180 227 167 824 4B9 550 247 250 247 S09 1,556 828 1,$94 35 7S2 159 612 56 1,556 165 9,792 6,498 2,627 li 1.556 35 820 159 481 481 54 198 10.820 9.408 3,9S3 198 10.820 9.108 3,953 2,730 1.112 1,730 1,112 281 450 375 10.845 6,271 5,2B5 83 1,126 8.890 10.786 9.051 I,J26 8,890 10,786 9,051 Gas Insurance TrainlnB
BALLYCROCHAN PRE5BERIAN CHURCH APPENDIX 11- Detalled Expendlture Irontlnuedj Year ended 31 December 2023 2023 20Z2 Entertalnment LICen for Halls RèieslGround rent Iman5el Water CètÈrinE Furn15hlnE & E4ulpment- Church Furn15hlnÉ & Equlpment- ollicÈ Furnlshln8 & Egulpment- SPU Furn15hin8 & Equlprnent- H•lls Furnlshlng & Eqvlpmenl Grounds Retnoval tOS15 Cleanlng Materlals NIBT5 refunded Gardener Hospitalllv Fund IlormertyWeddln8 & Funeral) Food Mln15try Coronatlonljubllee CÈlebratlon Eveni Chr15trF1è5 TreÈ Event Mlnlstry Development PCI- Ground Rent Ichurchl 50 954 1.416 50 954 1,446 993 50 88 3.207 1,048 379 240 1.076 500 904 Z6 2,27A 1.651 1.677 2.2Y4 816 154 1,770 816 154 1.770 405 1,980 502 91 1,864 433 35 40 68,294 830 1355 1,412 40 78,917 40 10.593 68,324 Oonotlons to Mts51ons& chttrltle5 Scrtpture UnlDn North Oown 5torehou5e Alr Ambulance Presbyter13n Chlldren's Sotlety Somarllan5 Purse Wne Communlly Slmon Communlty Canter Resèarch UCB Word for Today Our Dally Bread Home Nl Haryest Glft Oay Unlled Appeal Wgrld Development Appeal Ro? erltlsh Leglon Poppy Appeal MSnlsters Distretlonary Student Mlsslon Bursary Fund Peru Playgroup Project Rwand3- Ald for Educèllon Moderators Appeèl- ilkralne Af8hanlsièn Appeal Chrlstlèn Ald ITearfund Loose offerlfiE Yotsth Mlnlsiry Studeni Buf50ry Fund 3fK> 1,079 1,079 I.3> 250 250 2(Xl 620 301 130 275 275 IAO 100 léo ICL) 312 312 4(K) 8,110 1,393 189 B.138 1,193 14 361 50 3,748 4.218 8,138 1.193 Id4 361 219 1,425 1.275 2,428 1,422 3,748 4,218 2,4(0 475 1161 1417 2.128 475 1.161 2,920 21ZI4 25.144 23,124 Governortce costs Accountants fees Bank ch3fEes 834 ." 834 2.289 2,289 l.BlO 1.810 1.455 1,455 Orgpftlsotlons ladles BadmTrnton BowllnE Club ioth èangor BB FlowÈr Fund Klds Club Parent & Toddlers Tum on IhÈ Tap Walkln8 Group Clrcle of FrlÈnd5 Men's Fellow5hlp 64 51 4.418 119 383 520 64 51 4,418 j 119 383 520 231 Isi 2.336 40 241 30 2.169 587 8.340 30 2,169 587 8,340 I,ois 1,357 6,055 179.416 Total Payments 94,171 124,193 118,364