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
fut￿13151￿6 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 - admI￿strator
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
Ha￿1 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 PRE5B￿ERIAN 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