REGISTERED CHARITY NUMBER: 105242
ort of the Trustees and
FinancRal Statem
f r the Year Ended 31 December 2024
for
First Sainffield Presb terian Church
R Savage & Company
Accountants & Taxation Consultants
Old Bank House
2 Crosssar Road
Saintfield
Ballynahinch
Co. Down
BT24 7BD

First Sainffield Presb terian Church
Contents of the Financi21 Statements
for the Year Ended 31 Decem
er2
24
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial A¢tlvltSes
Balance Sheet
Notes to the Financial Statements
5 to 11
Detailed Statement of Financial Activities
12 to 13

First Sainffield Presb terian Church
ort of the Trustees
for the Year Ended 31 December 2024
The trnstees present their report with the financial statements of th¢ charity for the ye&r ended 31 December 2024. The
tntstees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective l January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
105242
Principal address
21 Main Street
Saintfield
Co. Down
B T24 7AA
Trustees
P Jackson
D Mccallion
K Glover
I Taylor
L Fleming
J N Mcmordie
J A MeBriar
G MacKenzie
K Finlay (resigned 31.1.24)
D W Robinson
M McBriar
Rev S L Bostock
Independent Examiner
R Savage and Co Lid
R Savage & Company
Accountants & Taxation Consultants
Old Bank House
2 CTossgar Road
Saintfield
Ballynahinch
Co. Down
BT24 7BD
Approved by order of the board of tNslees on3..' ..fUoJ&....th..2f. and signed on its behalf by..
Rev S L Bostock - Trustee
Page I

Inde
endent Examiner's Re
First Saintfield Presb
ort to the Trustees of
terian Church
Independent examiner's report to the trustees of First Sainffield Presbyterian Church
I report to the charity truste¢s on my examination of the accounts of First Saintfield Pr¢sbylerian Church (the Trust) for
the year ended 3 L December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the a¢¢ounts in accordance with the
requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in caLrying out
my examination I have followed all applicable Directions given by the Charity CoTrunission under Section 145(5)(b) of
the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirni
that l am qualified to undertake the examination because l am a member of the Institute of Financial Accountants. which
is one of the listed bodies.
I have completed my examination. I confirni that no material matters have come to my attentioi) in connection with the
examination giving me cause to believe that in any material resp¢ct'.
accounting records were not kept in respect of the Trust as required by Section 130 of the Act- or
the accounts do not accord with those records. or
the 2¢counts do not comply with the applicable requirements concerning the fomi and content of accounts set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a
true and fair view which is not a inatter considered as part of an independent examination.
I have no concerns and have come across no other matters in conn¢ction with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
R Savage and Co Ltd
The Institute of Financial Accountants
R Savage & Company
Accountants & Taxation Consultants
Old Bank House
2 CTossgar Road
Saintfield
Ballynahinch
Co. Down
BT24 7BD
Date..
Page 2

First Sain￿Re1d Presb terian Church
Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted
nd
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
140.297
89,509
229,806
254.105
Charitable activities
General
6,640
6,640
8.780
Oilier trading activities
Investment incorne
53,402
20,034
53,402
20,038
51,212
9,524
Total
140,301
169.585
309,886
323,621
EXPENDITURE ON
Raising funds
3,268
51,220
54,488
55,157
Charitable activities
General
United Appeal
Mission
155.360
20,065
10,964
43.471
175,425
10,964
43,471
182,600
L4,274
16,339
Total
158,628
125,720
284,348
268,370
NET INCOME/(EXPENDITURE)
Transfers between funds
{18,327)
1.442
43.865
(1,442)
25,538
55,251
10
Iyet movement in funds
(16,885)
42,423
25.538
55,251
RECONCILIATION OF FUNDS
Total funds brought forward
126.471
569,336
695.807
640,556
TOTAL FUNDS CARRIED FORWARD
109,586
611,759
721,345
695,807
The notes forn] part of these fll]ancial statements
Page 3

First Saintfield Presb terian Church
B212n¢e Sheet
31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted
fimd
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
3,651
31.535
35,186
35.186
CURRENT ASSETS
Inveslments
Cash at bank
61.300
518,924
61,300
624,860
61,300
599,323
105,936
105,936
580.224
686,160
660.623
CREDITORS
Amounts falling due within one year
(i)
(i)
(2)
NET CURRENT ASSETS
105.935
580,224
686,159
660,621
TOTAL ASSETS LESS CURRENT
LIABILITIES
109.586
611.759
721,345
695,807
NET ASSETS
109,586
611,759
721.345
695,807
FUNDS
Unresiricted funds
Restricted funds
io
109.586
611,759
126,471
569,336
TOTAL FUNDS
721.345
695,807
financial statements were approved by the Board of Trustees and authorised for issue
..3........w.u.E...&i¥. and were signed on tts behalfby..
on
S L Bostock- Trustee
The notes fonn part of these fmancial statements
Page 4

First Saintfield Presb terfian Church
Notes to the Financial Statement5
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the chaTity, which is a public benefit entity under FRS 102. have been prepa￿d in
accordan¢¢ with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of
Recommended Practice applicable lo charities prepariiig their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and Ihe Charities Act 2011. The fmancial statements have been prepared und¢r the historical cost
convention.
Ineome
All income is recognised in th¢ Statement of Financial Activities once the charity has entitlement to the fijnds, it
is probable that the income will be received and the amount can be Measured reliably.
Expenditure
Liabilities are re¢ognised as expenditure as soon as there is a legal or constrnctive obllgation committing the
charity to that expenditure. it is probable that a transfer of economic benefits will be Tequired in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrnals basis and has
been classified undei. headings that aggregate all cost related to the category. Where costs cannot be direcily
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but
not accrued ds expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted fund5 can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted fvnds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpos¢ of ¢ach fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Renta]s paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
over the period of tlie lease.
Pension costs and other post-retlrement benefits
The charity operdtes a defined contribution pension scheme. Contributions payable to the charity's pension
scheme are charged to the Stafrment of Financial Activities in the period to which they relate.
Page 5
continued...

First Saintfield Presb terian Church
Notes to the Finan¢ial Statements - continued
for the Year Ended 31 December 2024
OTHER TRADING ACTIVITIES
31.12.24
31.12.23
Shop income
53,402
51,212
INVESTMENT INCOME
31.12.24
31.12.23
Rents received
Deposit account interest
20.034
9.524
20,038
9.524
RAISING FUNDS
Investment management costs
31.12.24
31.12.23
Property repairs
26.945
33,091
TRUSTEES, REMUNERATION AND BENEFITS
There were no t￿ste¢S, remuneration or other benefits for the year ended 31 D¢cember 2024 nor for the year
ended 31 December 2023.
Trustees, expenses
There were no t￿Stees, expenses paid for the year ended 31 Decen]ber 2024 nor for the year ended
31 December 2023.
COIIIPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fimds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
132,404
121,701
254,105
Charitable activities
General
1.800
6.980
8.780
Other trading activitie5
Investment income
51.212
9,524
51,212
9,524
Total
134,204
189,417
323.621
EXPENDITURE ON
Raising funds
260
54,897
55,157
Charitable activities
General
United Appeal
Mission
122,819
59,781
14,274
16.339
182,600
14,274
16,339
Total
123.079
145,291
268,370
Page 6
continued...

First Sainffi¢ld Presb
terian Church
Notes to the Finaneial Statements- continued
for the Year Ended 31 December 2024
COMPARATIVES FOR THE STATEMENT OF FIIYANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
Total
funds
NET INCOME
Transfers between funds
11,125
6,130
44,126
(6.130)
55,251
Net movement in funds
17.255
37,996
55,251
RECONCILIATION OF FUNDS
Total funds brouglit forward
109,216
531,340
640.556
TOTAL FUNDS CARRIED FORWARD
126,471
569,336
695,807
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Plant and
Inacliinery
Computer
equipment
Totals
COST
At l January 2024 and 31 December 2024
31,535
1.254
2,397
35,186
NET BOOK VALUE
At 31 December 2024
31,535
1,254
2,397
35.186
At 31 December 2023
31,535
1,254
2,397
35,186
CURRENT ASSET INVESTMENTS
31.12.24
31.12.23
Other
61,300
61,300
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Trade creditor5
Page 7
continued...

First Saintfield Presb terian Church
Notes to the Financial St2tL'incnt5 - Colltinued
for the Year Ended 31 December 2024
io.
MOVEMENT IN FUNDS
Net
movernent
in ￿ndS
Transfers
between
fijnds
At
31.12.24
At 1.1.24
Unrestricted funds
G¢neral fimd
126.471
(18.327)
1,442
109.586
Restricted funds
Renovation Fund
United Appeal
General Mission Fund
Benevolent Fund
Bequest
Investments
Organisational Funds
Ukrainian Family Support
82.982
17,578
(39)
12,503
(80)
634
16,907
(2,962)
(676)
7,989
39
607
108,549
28.157
3.169
80,956
336,460
37,211
401
41.267
3,089
81,486
342,885
34.483
(104)
(10,482)
234
275
569.336
43,865
{1,442)
611,759
TOTAL FUNDS
695.807
25,538
721,345
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in ￿ndS
Unrestricted funds
General ￿lld
140,301
(158,628)
(18,327)
Restrlcted funds
Renovation Fund
United Appeal
General Mission Fund
Benevolent Fund
Bequest
Investments
Organisational Funds
Ukrainian Family Support
56,048
10,925
65,594
330
2.529
17,475
15,860
824
(38,470)
(10,964)
{53,091)
(410)
(1,895)
(568)
(18,822)
(1,500)
17,578
(39)
12,503
{80)
634
16,907
(2,962)
(676)
169,585
(125,720)
43,865
TOTAL FUNDS
309.886
(284,348)
25.538
Page 8
continued...

First Saintfield Presb terian Church
Notes to the Financial Statement5 - continued
for the Year Ended 31 December 2024
io.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
beÉween
funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fijnd
109.216
11,125
6.130
126,471
Restricted funds
Renovation Fund
General Mission Fund
Benevolent Fund
Bequest
Investments
Organisational Funds
Ukrainian Family Support
53.878
23,214
1,953
80,465
333,529
37,512
789
30,512
4,943
1.216
491
6,403
949
(388)
(1.408)
82,982
28,157
3.169
80,956
336,460
37,211
401
(3,472)
(1,250)
531.340
44,126
(6,130)
569,336
TOTAL FUNDS
640.556
55,251
695,807
Comparative net movement in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
134,204
(123,079)
11,125
Restricted funds
Renovation Fund
United Appeal
General Mission Fund
Benevolent Fund
Bequest
Investments
Organisational Funds
Ukrainian Family Support
General Mission
77.468
14.274
58.411
1,406
2.671
6.627
14.219
24
14,317
(46.956)
(14,274)
(53,468)
(190)
(2.180)
(224)
(13.270)
{412)
(14,317)
30,512
4,943
1,216
491
6.403
949
(388)
189.417
(145,291)
44.126
TOTAL FUNDS
323.621
(268,370)
55.251
Page 9
continued...

First Saintfield Presb terian Church
Notes to the Financial Statements- continued
for the Year Ended 31 Deeember 2024
io.
MOVEMENT IN FUNDS- continued
A curent year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
Transfers
between
fijnds
At
3L.12.24
At 1.1.23
Unrestricted funds
General fund
109,216
(7,202)
7,572
109,586
Restrieted funds
Renovation Fund
United Appeal
General Mission Fund
Benevolent Fund
Bequest
Investments
Organisational Funds
Ukrainian Family Support
53,878
48.090
(39)
17,446
1.136
1,125
23,310
(2.013)
(1,064)
6,581
39
607
108,549
23,214
1,953
80,465
333,529
37,512
789
41,267
3,089
81,486
342,885
34.483
(104)
(13,954)
(1,016)
275
531.340
87.991
(7,572)
611,759
TOTAL FUIYDS
640,556
80,789
721,345
A cu￿ent year 12 months and prior year 12 months combined net movement in fiinds, included in the above are
as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
274.505
(281,707)
(7,202)
Restricted funds
Renovation Fund
United Appeal
General Mission Fund
Benevolent Fund
Bequest
Investments
Organisational Funds
Ukrainian Family Support
General Mission
133,516
25,199
124,005
1,736
5,200
24,102
30,079
848
14,317
(85,426)
(25,238)
(106,559)
{600)
(4,075)
(792)
(32,092)
(1,912)
(14,317)
48,090
(39)
17,446
1,136
1,125
23,310
(2.013)
(1,064)
359,002
(271.011)
87,991
TOTAL FUNDS
633.507
(552,718)
80,789
Page 10
continued...

FRrst Sain￿le1d Presb terian Church
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
ii.
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 December 2024.
Pagell

First Sainffield Pre5b terian Church
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Gift aid
Subscriptions
Exceptional items
193.366
32,832
3,081
526
208,114
38,671
2,920
4,400
229.806
254,105
Other trading activities
Shop income
53,402
51,212
Investment income
Rents received
Deposit account interest
20,034
9,524
20,038
9,524
Charitable activities
Grants
6,640
8.780
Total incoming resources
309.886
323,621
EXPENDITURE
Raising donations 2nd legacies
Organisations activities
18,342
13,232
Other trading activities
Other operating leases
9,201
8,834
Investment management costs
Property repairs
26.945
33.091
Charitable activities
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone
Sundries
Grants to instilutions
Grants to individuals
81.254
10.080
2.616
8,739
18,408
49,677
4,907
2,317
9.033
19.334
32
36,258
71,900
15,400
33,958
70,696
30
225.781
208.858
Support Costs
This page does not forni part of the statutory financial statements
Page 12

First Sain￿le1d Presb terian Church
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
Support costs
Finance
Bank charges
1,033
1.053
Governance costs
Accountancy and legal fees
3,046
3,302
Totsl Tesources expended
284.348
268,370
Net income
25,538
55,251
This page does not forn] part of the sta￿tOry financial Statements
Page 13