BALL YCROCHAN PRESB YTERIAN CHURCH Accounts Yeor ended 31 December 2024 Charity Number 105230 Ballycrochan Presbyterian Church Awakened and transformed by the love of Jesus
BALLYCROCHAN PRESBYfERIAN CHURCH Statement of Financial Activities Year ended 31 December 2024 restated Total 2023 Total Notes Futtds Funds Receipts Donations & legacies CharrtableActitleS Other tradingAttivities Investment Income Other 83,072 12,283 70.361 6.553 153,433 18,836 21)) 1,446 154,166 328.080 170,181 15.177 319 2.109 128,608 316,395 962 3.761 150.405 99.fj( 228.480 Sale of Investments 531e of fixed 355ets Loans Received Totsl ReIpts 99.E4JO Z28,4 328.080 316,395 Puyments Raislng funds Charitable activities Investment costs l other 596 104.245 2,986 245,408 3,581 349.652 775 362.830 Total Payments 104.840 24&393 353.234 363,605 Net receipts I Ipayrnentsl 15.2411 119,9131 125,1531 147.2101 T¥an5fers between fund5- in -out 19.952 20,363 121.4521 118,8631 40,316 140.3161 19.771 119.7711 Net rnovement In lund5 16.7411 118,4131 125,1531 147.2101 Fund5 brtwht fon¥ard Restated 101,498 59,421 391,117 160,919 398,767 182.983 424.761 Funds carrledforward 102.407 43II25 534.53Z 560.535
BALLYCROCHAN PRESBYfERIAN CHURCH Ba13nce Sheet Yearended 31 Dember 2024 restotEd Total 2023 Unreslvleted ReS(led Endowrnent Funds Funds Funds Totsl 2024 Notes FIXEDASSE75 Tangible fixed a55ets PCI Investment io&ii 2.323 332.618 20,461 334.940 20,461 352.972 19,537 TotGIFixedAssets 353A179 355.401 372.509 CURREIIT $SET5 Debto Bank & cash Oalaces 13 14 3.857 96,678 6.307 78.071 10,164 174,749 7.671 J82,235 rotslCunTntAssets 35 84378 184,913 Is9,6 CURRENTUA81LITIES Creditors- arnounts due wthln one year 451 s32 5.783 1.881 TotulC¥TrEntLlUblUs 451 5332 5783 4881 NETCURREPIT ASSETS I.084 79046 179,130 188,026 NAsSET5 407 432.125 534.531 560.535 FUNDS Unrestrlcted Furwjs Restrfcted Funds Or8anlsation Funds 102,407 389,790 42.335 108.8 417.924 33.811 534,532 560,535 Approv by the Kirk Session ai a meetir¥ on behaw by.. -IX4.& 4fand swed on,. Rev Mark Shaw MinisteT Mrs150bel WolkÈr Treasurer
BALLYCROCHAN PRESBYfERIAN CHURCH Note5 to the Ac(ouiits YearerMJÈd 31 December 2024 i. ACCOUNTING pouaES These financial staternentsha¥e been prepared in tffiWiance¥Jith FR$ 102. ThE Fir81 Rep)rting sr3nd3rd applicable in the UKand ihe Republic of Ireland,. the5taterneni of Recommeth Practyce 3pPlKJetQthatieS kvepariD8 iheir accounts in accordance wilh the Financial Rernin8Standard 3wlxable th the UK and Repub0f ITd)d IFRS 1021 ltharirie5 SORP IFPS 10211 and the tharitie5Act (Northem Ireknd12( The finarKial siatemerbts hwe been prepwed undErthe hi#orical costcon¥ention except fOrInTrs1nlen[s os5ets. which are shtrw at marketwalue. Thefinantial stat•n1ndudE all tsansaciw)ns. awtsand lialMlitiesforwhh the con8regatK)n is resp51b in w. do not IrudethÈaC¢OUfftts ofthwth 8rwthat owethtyraffilthln toantsthwb, rA¥th05ethatare fI1 8atheriwofthurth merthr5. Thecharity has applied Update Bulletin l as puWi5hed 2 Felw2016andthnot indudÈ acashfh)w5tstemeoton the 8rounds Ihat it applyin8 FR5102 Settv)n I The fiTrartial Aatements are presented xuknrqwhith tsthefvnctkwl cwrerydthechawity and roundedtothe nearest £1. The church meets the definition of a PuL4ic Bethefrt Entityas defir insecuon 34of FKSIO2. In the opinion oftheTru5tee¥ thereare r81caJdg)1eDts. assumptOreStIrnateS Induded In the finanual staternents. otherthan those described in the aCcOunty b0w. BalWan Presbyterian Church Plawoupha5 nLW be Ied.thetotal incorne mre than È250.(¥)). therefoTe the ConBreBètyoA ha5 to prepwe its accounts (xl an basts In lir ofthe tharltiesA£counts and RepNts RegtI$ INorthern Ifelandl 2015. FUIIDACCOUIIIIPIG Unrestrictedfunds are wailthefor Ltse at the{kU1OfthetrU5Eee$wfvnheranV0f theth•lspK$ts. Re5tritted fund5areSubjtedtO restrkrion5 anthrexplUre dedared bythe th)MrOrthrOh the terrns of an appeal. and fall into one oltwo Sub<la.. restriued iOrne1Uds01edOrne fLMMIL Desi8riatedfundsare wrestWKted funds eam7arked tythÈtrusteeforportKLd¥fuLurewIlto1Cnl¢rnet. Endowrnpntfunts are fundSthecawt of whKh must bE r&&ned elts perrnaTrenY orat the congre8•t&'s disrretion.. the iocomederived from the endowrnent ts to be &sfÈstrKied w wre5triCted i5KOtnefundsdewth"ng upon the pwptsse lorwhich the en¢Jowment wa5 established i ihefiist ae. 2. DOP4ATII)NSAt4D LEf7AaES Tthl Funds Funds Funds 2024 Recorded 8MnÉ Loose collections DDnaUon5 & 6ifts Gift Aid Legxy & beq4*Sts 65.395 1575 52374 117.769 2.575 119.807 2.627 12.8OB 34.939 3.620 14 15A62 29.428 83,072 70.361 153.433 170,181
BALLYCROCHAN PRESBYTERIAN CHURCH Notes io the Accounts Year ended 31 December 2024 3. CHARITABLE ACTivmE5 Total 20Zi F¥nd5 Funds Funds 2024 Fees from weddingsand funerals FundraisIt e¥ents Membetshlpfee5 Grants 6553 2.394 12.283 11283 12.783 JLZ83 I836 15,177 07HER TRADING ACnlmlE5 Tolal 2014 Totsl 2023 Funds Futhds NrrB. donatiun lor v5eol prt7*5 21XJ 2DJ 319 21KI 2LX> 319 5. INVESfMEPINtoME Total Funds Funds Funds 2014 Oewsit interest Other InStMent IrKome Gain on InvL5tments held 107 381 1.621 2,109 924 962 924 L446 & OThER INCOME UDrestrkted Reslvkted Endowment Fund5 Funds Funds Totsl 2024 Totsl 2023 InsurarKethims Other income OrEan15ations incth77e 5.220 4.884 118.504 1761 5,381 148.785 148.785 3.761 150A05 4.166 7. RAING FUNDS Unresirkied Re51wlded Endowment Fur Futhds Tolal 2024 Toi•l 2023 FWO EThope5 FuThdraisinE events GospEI Concerr 596 575 2986 2.986 3.581 775
BALLYCROCHAN PRESBYTERIAN CHURCH Notes w theAttounts Yearended 31 DeternI2024 CHARAlE AcnvmES Tptsl Yotal 1023 Funds Fund5 Funds 8.627 8,627 958 98,670 66.699 24.425 J9.702 130,571 8,787 913 93523 76.635 25.144 2Q,810 137.QJ8 Presbytery FEes Mintry&SuppOrtSr311 o)sts Con8re8ational running expen5e5 Donation5to Mtssions & charitie5 Go¥unance£osts organatIonS SI10 17,660 8349 58350 4.163 20262 18565 130,571 1(ts1245 145.4111 349 9. OTHER EXPENDITURE TM Fund5 Futhd5 2024 10. TANGIBLE FIXED ASSEts Fumlthln8s Furnt5hknp & Eouwnt Equlwnenl At l January 2024 Additions Di5posaLg At 31 December 2024 675 24230 1.037 3322 70239 1.037 675287 25267 7037£ At l Janvary 2024 chaefOrthe year Di5wsa15 At 31 Decembtr2024 335557 J3 13?75 335 349,868 I968 36B.936 Net Bookvalue 31 tknmbw 2024 326224 6394 334,940 Net Bc)kValup31 Dernber2O23 339.730 10255 2.987 352J72 11. INSURANVALl1ATION5 The Churth's Propertie5 areinswed forthefdbwln8 arThMmtsat the la# renewal date 31 tober 2024: Main thurch KId1r¥- &Jiidio & Qffitents BradleyHall Comex- &Jildir* & Contents Special Purp05elJnit- & CoDtwts Man5e- Buildiry¥ 3.(XX).593 1.2n.$07 617.645 365.218
BALLYCROCHAN PRESBITERIAN CHURCH Notes to the Accounts Year ended 31 DecembÈr2024 12. INVESTMEPITS InTriesiments have been rnadethrou8hthe per1?{bWth in Iretsnd (POI ¢)n behalFof 3 bequest funds12 restricted and l unrestrKredl. The turrent walue of these irwestments ath5ed bythe PCI. The movernents dwingtheyear and the baIanCe5atthefend arE= ShaYeholdknE In GenEral Investmert Fund 2024 2023 Value at ljanuary 2024 Additions DisposaL% Gain51 Ilossesl on rEwalvatlon Value at31 Detember2024 19537 17.916 924 ZOA 1,621 19,537 The shtreholdinB JtthearendC0mvi5e501 L466share512023." IN66shl @ E13.95712023.. E13J27) 13. DEBTOR5 Totsl 2023 Futyds 2014 PrepayThents Gfft Aid reteNable Other dEbtor 4.824 1.483 4,824 4.552 7.671 3.857 10.164 7.671 14. CASH AT BANKAND IN HAND Totsl 2024 Total 2023 Funds Funds Fvnds Nol Bank atcowt Noz Ban acceunt No3 Ban accevnt Speclal investmeniCou ¢knanlsatiOn5 kcounts 36.678 1932 30.n9 39.610 30,719 Z,085 104.SOZ 34.741 9,182 42,335 78.071 4Z,335 174.749 33,811 181235 96.67B I& CRÈDITORS: AmourffaNkni 08T Futyd5 Funds Funds Z4 Acuuats & trade credrftors social securw other prnI1 costs (Xhercredirors 379 365 1,918 1558 323 1.847 451
BALLYCROCHAN PRESBYTERIA14 CHURCH GeAeTrl Fun& Easterov1LI Fur4 19)h38J 113318) 117.671) 72.993 13,6B5 9317 Larte2•eI LoD5EOHÈrk 8obWalkerknbTSt 1104 Kltthen Pefwb 518 29ffl7 3&5 16{) 14.1621 140 12,9865 $2371 J71 .7101 17.noj P411 122¥ 241 237 713 149341 pi¥ 16 aN#anp4pe POFynd MlrwsEer5LiS(retMIlry 47 S47 248 fj55 12368) 195 9924 19.193 19.$901 S2$ 433S 378XII 359.783 3306 (3giJ7a IW161 IA17) Lad$ JadrniTr 370 9.971 .IL iQ661 FbwerFur Kvjsclyb parent &Tth Tumm theTJp 171 651 1391) 4434 IL478} 21.316 13Y.725 IW785 112l3521
I report on the a(£ounts of Ball0than Presbyterfan Churth for ar ended 31 December 2024. whith are set out on the Statement of Financial AthitsÈS. As the charity's TneS you are responsIb for the preparaifjon of the attounts in accordan with the Charitie5 Act (Northern Irèlandl 2(Kl8. It Is my responsibAltyto: • Examine the actounts under sedi¢)n 65 of the Charfties Aet • Follow the procedures lald d(ywn In thè genewal Directsons given by the Comm15sb)n under sertion 6519llbl of the Charllies Act • statr whether particular matter5 tame to my attentiOD. Basls of independent w3mlnerfs report I have examnied s¥)ur Church acojunts as requlred under 65 of the Charilies Act and my examlrTratioft was carried out in accordance with the geneTrl Direction$ 8Nen by the char Commlssion for Northem Irela1 undersedion 6519llbl of the tharities A My examination intluded a rvAew of the accounting records kept by the tharity and a comparlson of the accounts presented with those records. It also Indudetl consideration of any unu5uèI items or disdosures in the accounts, and seeking explanations from you as My role is to statrwhetherarry materfal matth h• comè to my attention glw'n8 me cause to belithr: •Th accounting records were not kept in with section 63 ofthe Charibes Art •Ththe accounts do not accord with those accountiTrg records •That the accouT do not comply wrth the accounting requtrements of the Charrties Act. •Thatthere is fvrther infDmation needed fora proper understandlngof the accounts to be readd. Indeperbdent Examlnerfs Statement I have completed my e¥3rnination and no Conce in respect of the mattws listed abo¥e and, In connection wth following the Directions of the Charity Comrnissn for Northem Ireland. I have found no matters th* requrre drawing to your attention. Slgned: Name.. Andrew CrawfNd FMAAT Address: 8 Beverley Crescent. Newtownards. County Down BT23 7UN Date: 14th October 2025