CHARITY REGISTRATION NUMBER.. NIC105263
Trinity Greyabbey Congregation of The Presbyterian
Church in Ireland
Financial Statements
31 December 2022

Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Financial Statements
Year ended 31 December 2022
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
10
Notes to the financial statements
11

Page 1
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Trustees. Annual Report
Year ended 31 December 2022
The trustees present their report and the unaudited financial ststements of the charity for the year ended
31 De￿mber 2022.
Reference and administrative details
Registered charity name
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Charity registration number
NIC105263
Principal office
26-34 Main Street
Greyabbey
Co Down
BT22 2NE
The trustees
Rev N Stewart (Minister)
Mr G Angus (Clerk of Session)
Mr L Brown
Mr J Cranston
Mr N Angus
Mr M Gracey
Mr R Walker
Mr N Hamilton
Mr A Ryder
Mr H Campbell
Mr R Mccracken
Mr C Muldoon
Mr D Thompson
Independent examiner
Elaine Mulholland on behalf of Johnston Graham Limited
2161218 Holywood Road
Belfast
BT41PD

Page 2
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2022
Structure, governance and management
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's
governing document, The Code, the book ofthe constitution and governmentofthe Presbyterian Church
in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation
and of persons not connected with any congregation who are within its bounds. It ensures pastoral care
is in place in the congregation and seeks to further the contribution of the Church to Christian witness
and Servi￿ in the local community. The Kirk Sessions has delegated to its Congregational Committee
the temporal affairs of the congregation including administering all funds and property belonging to the
congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All
members are entitled to propose, speak and exercise equal votes at meetings, except that the
Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held 4th Tuesday each month.
To be chosen for the office of the eldership in the congregation a person must be a voting member and
a regular attendant on its ordinances. The selection of those proposed to be called to the Offi￿ can be
either by the congregation or by the Kirk Session. Members are elected if they obtain ￿¢￿thirdS of those
who vote.
Presbytery
Under the Presbyterian Church in Ireland form of govemance the corporate oversight of a congregation
is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs ofthe
congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Trinity
Greyabbey congregation of the Presbyterian Church has been assigned to the Ards Presbytery of the
Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active
ministers of congregations assigned to it by the General Assembly, minsters who have retired from
active duty and an elder appointed by the Kirk Session of the congregation.
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church
and acting as its supreme legislative, administration and judicial authority, in dealing with all matters
brought before it. The General Assembly is normally constituted during the firstweek in June forworship
and to conduct its business. At the end of business it is dissolved. The membership of the General
Assembly consists mainly of the active ministers of each congregation, retired minsters and a
representative elder appointed by the Kirk Session of each congregation.

Page 3
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Trustees. Annual Report{continued)
Year ended 31 December 2022
Objectives and activities
The charitable purpose of the congregation is the advancement of religion.
Trinity Greyabbey congregation of the Presbyterian Church is a congregation of the Presbyterian Church
in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is
grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power
of His Spiri( and to enable her members to play their part in fulfilling God's mission to our world.
The congregations mission purposes is:
A Welcoming, Christ-centred and Spirit-filled Church, Worshipping and Serving God in the Community
is increasingly characterised by love for God, and love and con￿rn for others.
is committed to the historic Christian gospel as revealed in the Bible.
is relevant to people of this time and place.
The congregation aims to live out its Mission and Vision as a family of God's people by being:
A Covenant Community.. where our relationships are rooted in the promises of God by living faithfully
toward him and toward one another.
An intergenerational Community.. where adults intentionally take the lead to engage with, encourage
and nurture younger members to maturity in Christ.
An OU￿ard looking Community.. where we want the blessings of God that belong to us in the gospel
to become blessings for others beyond the bounds of our community.
As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme
authority over all we do, and that the Westminster Confession of Faith, along with the Larger and
Shorter Catechism set out what we understand the Bible teaches on key matters of Christian faith
and practice.
The congregation meets in places of worship every Sunday and visitors are welcome to join. The
Sacrament of the Lord's Supper is observed on several occasions during the year and all those who
have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to
the Lord's Supper. The congregation holds regular bible study and prayer meetings also a wide range
of organisations l Ministries including.
K4C (Sunday School
Trinity Tots (Greyabbey)
Polo (Cloughey)
Bowling Club (Greyabbey)
Bowling Club (Cloughey)
BB (Anchor, Junior, Company)
Craft Club
Girls Brigade (Cloughey)
Re- gen (Youth Fellowship Greyabbey)
Crew (Youth Fellowship Cloughey)
- Wings Women's Ministry

Page 4
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2022
Achievements and performance
Worship and prayer
The congregation normally meets for worship each Sunday at 10am Cloughey 11.30 am Greyabbey.
Home Groups provide an opportunity for members to meet together for fellowship, to study the scriptures
and for a time of prayer.
As well as our regular services during the year we acknowledged God's gift of love. We had 4
Sacraments of Baptism. We continually seek to comfort those who had been bereaved during the year.
On 31 December 2022 there were 308 communicant members and 282 of families connected with the
congregations. The average week attendance at morning worship is 75 Cloughey and 145 Greyabbey .
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are visited on a
regular basis by the minister, elders or by one of the congregation's pastoral visitors
Volunteers
The Trustees wish to acknowledge our deep appreciation of those who give freely oftheirtime by serving
on committees and helping with organisations I ministries.
Public Benefit Statement
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its
members and the general public by making known the Christian Gospel ofthe Lord Jesus Christthrough
the advan￿ment of religion.
The direct benefits which flow from the purposes of the Church include the gaining of an understanding
in Christian beliets as set out in the Bible and in the Church's subordinate stsndards
(the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and
moral development and opportunities for response to Bible teaching. In turn, this framework leads to
practical expressions of Christian beliets and standards in the local community such as through the care
of those in need (including the sick, disabled and bereaved).
Generally the above benefits are delivered locally by congregations and their members, or are facilitated
through presbyteries or are organised and delivered ￿ntrally. Local delivery is facilitated by central
resources in almost all cases. Public access is made known through the use of noticeboards, printed
material, press advertisement, websites, and social media or in other ways.
The benefits are demonstrated through regular evaluation of the services and infonnal and ad-hoc
feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is related to
Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a
result of their holding office or employment. However, this is incidental and ne￿SSary in order to further
our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are
members. their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect
ontact with, the community in which pastoral services are provided and other communities throughout
Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and
support for both Christian and other secular organisations, charities and individual members of the
public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory
guidance.

Page 5
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2022
KIRK SESSION REPORT
It doesn't seem 12 months since the last report, time has really flown, in what, has been a busy and
challenging year.
We moved from 2 metre restriction to 1 metre and it is great to be back to normal on Sundays, a real
blessing to have bibles back in the pews and teas after services for fellowship. The session recognises
that some are still finding it difficult to engage and feel safe in large gatherings and we know how
important the streaming of services is to these people.
It is good to see our halls opened up again since September and all organisations and ministries fulfilling
their missions, the session record their thanks to all leaders and volunteers for making this possible.
There have been a number of changes to personnel, we thank those who have accepted new roles to
serve God and also those who had fulfilled these roles.
As session discussed our Trinity Mission Plan the main focus for 2022 was to reconnect with our
congregation.
The elders benefitted by their day retreat at Helens Bay Presbyterian church hall where our speaker
Rev Dr Derek McKelvey ministered through prayer and vision.
The session approved an addition to the Ministry team and in September we welcomed Mr Paul Bradley
as our full time Assistant minister we have seen how God has been working through him already and
look fomard to witnessing his spiritual growth and how God will use him as he works among our
congregations. We wish Paul, his wife Rhonda and Children Noah and Beth God's richest blessings.
We also recognise the work Mrs Michelle Stewart has and is doing as Cloughey Outreach Worker and
session were happy to extend her contract to January 2024.
The session acknowledges that 2022 has been difficult for many in our church family whether through
illness, change in circuMstan￿S or the death of a loved one it is our prayer that God may strengthen
and uphold them.
We thank our mission ministry for organising 'Hope Explored, run in both our locations. It was
encouraging to see one of our members Mr David Heron going on a team to Eswatini seeing at first
hand the value of the containers which we played a part of. Throughout 2022 we witnessed the building
and opening of the Early Learning School in Abura. The session thank our congregations for their
financial and prayerful support with these projects.
We look forward to a team travelling to Abura in 2023 and seeing at first-hand how God is working
through the school. There has been a number of changes during the year, after running a very
successful and well supported Holiday Bible Club in both locations it was decided to change the time of
K4C in Greyabbey to 10.30am to try and engage with the community children.
A Men's gathering was launched early in the year were men meet for worship and discuss their spiritual
growth and wellbeing. We held a number of senior traditional services in aftemoons which are
appreciated by those who attend.
CREW, a Sunday evening youth fellowship ComMen￿d under the direction of our Assistant Minister
Paul and it is great to hear it attracts many young people from Cloughey area.
A Walking Group was formed to encourage fellowship and exercise among our members

Page 6
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Trustees. Annual Report (continued)
Year ended 31 December 2022
We agreed with the suggestion from WinGS committee that Cloughey and Greyabbey should have their
own ladies group but are also encouraged to join throughout the year for support and fellowship.
2022 seen a number of 'one offs, the Queens Platinum Jubilee, the 12th July was facilitated by
Greyabbey LOL were the church opened their premises for refreshments also Cloughey were involved
in Kirkistown Castle 400th celebrations.2022 has been the year when we seriously considered the
refurbishment of our church in Greyabbey and we look forward to seeing how this develops in 2023.
Mr Walker Bowden during the year stepped down as a working elder and was granted Elder Emeritus,
we thank him for the quiet way he carried out his duties as elder over the past 23 years and may he
know God's blessings in the years ahead.
As session we thank Neil for his spiritual leadership, dedication and drive in serving God and to witness
people coming to faith and growing in their knowledge of God. May God continue to richly bless Neil,
Ruth, Jack and Archie as they serve Him. Finally a big thank you to my fellow elders for their unity,
passion and wisdom to see God's kingdom grow in Greyabbey, Cloughey and beyond.
'Not to us, Lord, not to us but to your name be the glory
because of your love and faithfulness, Psalm 115.'1
George Angus
Clerk of Session
January 2022

Page 7
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Trustees. Annual Report (￿ntinued)
Year ended 31 December 2022
Financial review
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. The 2022 accounts prepared on an accrual's basis.
Total income for the year was £309,245 compared to £ 289,106 in the 2021 year, of which £287,099
related to donations including gift aid.
The total surplus for the year was £26,011, (£85,038 in 2021 }, of which £21,482 related to restricted
funds.
This resulted in net assets at 31 De￿mber 2022 of £687.634, of which £184,591 due for restricted
purposes as outlined in note 17 of the financial statements.
The trustees, annual report was approved on 28th May 2023 and signed on behalf of the board of
trustees by..
Rev N Stewart (Minister)
Trustee
Mr G Angus (Clerk of Sessi
Trustee

Page 8
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Independent Examiner's Report to the Trustees of Trinity Greyabbey
Congregation of The Presbyterian Church in Ireland
Year ended 31 December 2022
I report to the trustees on my examination of the financial statements of Trinity Greyabbey Congregation
of The Presbyterian Church in Ireland ('the charity,) for the year ended 31 December 2022.
Responsibilities and basis of report
As the trustees 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')- 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 carying out my examination I have followed the general Directions given by the
Charity Commission for Northern Ireland under section 65(9){b) of the 2008 ACL
Independent examinerfs statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed
in section 65 of the 2008 Act. I confirm that l am qualified to undertake the examination because l am a
member of Chartered Accountants Ireland, which is one of the listed bodies.
I have completed my examination. I confinn that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect:
accounting records were not kept as required by with section 63 of the 2008 Act; or
the financial statements do not accord with those records., or
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 (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fai¢ 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.
Elaine Mulholland
on behalf of Johnston Graham Limited
Independent Examiner
2161218 Holywood Road
Belfast
BT4 1PD
28 May 2023

Page 9
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Statement of Financial Activities
Year ended 31 December 2022
2022
Restricted
funds Total funds
2021
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
209,061
2,920
17
78,038
19,194
15
287,099
22,114
32
261,170
27,913
23
Total income
211,998
97,247
309,245
289,106
Expenditure
Expenditure on raising funds..
Costs of raising donations and
legacies
Expenditure on charitable activities
Total expenditure
1,935
184.340
1.871
95.089
3,806
279,428
3,171
200,897
186,275
96,960
283,234
204,068
Net income
25,723
287
26,011
85,038
Transfers be￿een funds
(21,195)
21,195
Net movement in funds
4,528
21,482
26,011
85,038
Reconciliation of funds
Total funds brought forward
Total funds carried forward
498,515
163,110
661,624
576,587
503,043
184,591
687,634
661,625
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 11 to 19 fom part of these financial statements.

Page 10
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Statement of Financial Position
31 December 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
14
380.279
389,787
Current assets
Debtors
Cash at bank and in hand
15
38,067
270,268
29,977
243,801
308,335
273.778
Creditors: amounts falling due within one year
Net current assets
16
980
1,940
307,355
687,634
271,838
661,625
661.625
Total assets less current liabilities
Net assets
687,634
Funds of the charity
Restricted funds
Unrestricted funds
184,591
503,043
163,110
498,515
Total charity funds
17
687,634
661,625
These financial statements were approved by the board of trustees and authorised for issue on 28 May
2023. and are signed on behalf of the board by:
Rev N Stewart (Minister)
Trustee
Mr G Angus (Clerk of Session)
Trustee
The notes on pages 11 to 19 form part of these financial statements.

Page 11
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Ststements
Year ended 31 December 2022
General information
The charity is a public benefit entity and a registered charity in Northem Ireland and is
unincorporated. The address of the principal office is 26-34 Main Street. Greyabbey. Co Down,
BT22 2NE.
Statement of compliance
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 (FRS 102)) and the Charities Act (Northern Ireland) 2008.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
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.

Page 12
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies (continued)
Incoming resources
All incoming reSoUr￿S are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donatiohs or grants is recognised when there is evidente of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and ServI￿S are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted Se￿1￿. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds forthe charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any awumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.

Page 13
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Ststements (continued)
Year ended 31 December 2022
Accounting policies (Continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the Carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,
over the useful economic life of that asset as follows:
Freehold propety
20/0 Straight line
Impairnient of fixed assets
A review for indicators of impaimient is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the ￿sh orother consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.

Page 14
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently mEasured at fair value, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the ststement offinancial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and otherfinancial assets that are individually
significant, these are assessed individually for impairment. other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately. to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Recorded giving
Loose collections
Donations and gifts
Gift aid
159,494
13,119
518
35,930
50,712
6,240
6,614
210,206
19,359
7.132
35,930
Grants
Grants
14,472
14,472
209,061
78,038
287,099
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Donations
Recorded giving
Loose collections
Donations and gifts
Gift aid
145,246
10,565
33,385
14,734
2,656
178,631
25,299
2,656
29,486
29,486
Grants
Grants
25,098
25,098
185,297
75,873
261,170

Page 15
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Ststements (Continued)
Year ended 31 December 2022
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Income from charitable activities
Fees from weddings and funerals
Membership fees
Fundraising events
Use of premises
2,920
6,037
4,730
2,833
3,419
2,175
19,194
8,957
4,730
2,833
3,419
2,175
2,920
22,114
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Income from charitable activities
Fees from weddings and funerals
Membership fees
Fundraising events
Use of premises
541
19,256
3,155
3,023
28
1,910
19,797
3,155
3,023
28
1,910
541
27,372
27,913
Investment income
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Bank interest receivable
General investment fund
15
15
17
17
17
15
32
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Bank interest receivable
General investment fund
16
16
16
23
Costs of raising donations and legacies
Unrestricted
Funds
Restricted Totsl Funds
Funds
2022
Raising funds
1,935
1.871
3,806
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Raising funds
3.171
3,171

Page 16
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2022
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to missions and charities
Support costs
32,872
886
59,824
65,641
7,323
17,794
184,340
32,872
886
72,696
85,488
69,631
17,855
12,872
19,848
62,308
61
95,089
279,428
Unrestricted
Funds
Restricted Total Funds
Funds
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to missions and charities
Support costs
30,353
886
41,810
53,150
250
14,947
141,396
30,353
886
58,210
63,604
32,758
15,086
200,897
16,400
10,454
32,508
139
59,501
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2022
Total fund
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to missions and charities
Governan￿ costs
32,872
886
72,696
85,488
69,631
32,872
886
72,696
85,488
69,631
17,855
30,353
886
58,210
63,604
32,758
15,086
17,855
17,855
261,573
279,428
200,897
10. Net income
Net income is stated after chargingl(crediting)-
2022
2021
Depreciation of tangible fixed assets
9,507
9,507
11. Independent examination fees
2022
2021
Fees payable to the independent examiner for:
Independent examination of the financial statements
980
980

Page 17
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2022
12. Staff costs
The average head count of employees during the year was 2 (2021: 2).
No employee received employee benefits of more than £60,000 during the year (2021.. Nil).
13. Trustee remuneration and expenses
No remuneration was paid to the trustees in respect of their role as trustees.
14. Tangible fixed assets
Freehold
property
Cost
At 1 January 2022 and 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
475,350
85,564
9,507
95,071
Carrying amount
At 31 December 2022
380,279
38g,786
At 31 December 2021
15. Debtors
2022
2021
Prepayments and accrued income
Other debtors
4,590
33,477
29,977
38,067
29,977
16. Creditors: amounts falling due within one year
2022
2021
Accruals and deferred income
980
1,940

Page 18
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Statements (Continued)
Year ended 31 December 2022
17. Analysis of charitable funds
Unrestricted funds
At
Transfers 31 Dec 2022
At 1 Jan 2022
Income Expenditure
General funds
498,515
211,998
(186,275)
(21,195)
503,043
At
Transfers 31 Dec 2021
At 1 Jan 2021
Income Expenditure
General funds
463,646
185,854
(144.567)
(6,418)
498,515
Restricted funds
At
Transfers 31 Dec 2022
At 1 Jan 2022
Income Expenditure
Building for the future
Community outreach
Fields of Life
Discretionary Fund
Global Mission
Greyabbey Church
Refurbishment
Harvest
Moderator Appeal
Ukraine
Propety
Solid Ground Cafe
Sunday Children's
Ministry
United Appeal
Women's Fellowship
Solid Rock Cafe
Trinity Tots
Boys Brigade
Girls Brigade
Fusion
Bowling (Greyabbey)
Bowling (Cloughey)
Craft Club
Men's Ministry
Youth
Outreach Worker
POLO
Challenge Ministries
CREW
Cloughey Presbyterian
Women
Catering
Team Abura
3,772
2,458
2,075
{3,772)
(1,671)
2,500
545
(1,819)
2,565
18,113
(2,260)
(21,487)
(545)
1,092
1,200
2,458
187
826
11,000
5,041
11,000
(5,041)
4,925
25,856
2,576
{5,586)
{5.335)
(1,606)
661
7,441
105,574
3,810
133,536
4,780
410
410
7,077
1.513
2,965
261
2,899
3,087
(14,135)
{924)
(2,462)
(178)
(2,898)
(4,001)
7,058
(571)
918
132
414
2,272
7,151
325
195
1,923
106
936
635
496
2,273
6,237
325
222
2.052
243
89
261
13,399
56
3.595
533
565
230
1,294
(506)
(435)
(92)
(1,212)
261
13,399
68
2,995
16
12,872
656
1,944
505
(12,872)
(668)
(16,637)
(510)
15,293
926
1,265
765
{897)
(949)
{765)
(96,960)
571
600
316
163,112
97.247
21,195
184,590

Page 19
Trinity Greyabbey Congregation of The Presbyterian Church in
Ireland
Notes to the Financial Ststements (continued)
Year ended 31 December 2022
At
Transfers 31 Dec 2021
At 1 Jan 2021
Income Expenditure
Building for the future
Community outreach
Discretionary Fund
Fields of Life
Global Mission
Harvest
Property
Solid Ground Cafe
Sunday Children's
Ministry
United Appeal
Women's Fellowship
Moderator Appeal
Solid Rock Cafe
Trinity Tots
Vibel Re'.Gen
Boys Brigade
Girls Brigade
Fusion
Bowling(Greyabbey)
Bowling (Cloughey)
Craft Club
Men's Ministry
Youth
Outreach Worker
POLO
Challenge Ministries
CREW
3,810
(3,810)
(1,843)
195
6,750
(1,813)
(5,968)
6,708
5,007
(600)
(695)
(17,479)
(3,000)
2,565
500
28,292
193
5,968
25,249
778
550
7,077
18,113
2,458
78,840
3,071
(5,223)
{39)
105,574
3,810
410
410
6,675
975
25
250
(11.390)
(856)
4,715
760
918
(25)
(118)
132
414
414
58
1.390
5.734
325
136
1.911
106
(58)
(1,696)
(1,027)
2,578
2.443
2,272
7,151
325
195
1,923
106
97
303
(38)
(291)
261
5,606
241
1.037
261
13,399
68
2,995
16
24,193
173
450
300
(16,400)
(346)
1508
(284)
(59,500)
112,941
103,252
6,418
163,112
18. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
380,279
123,744
(980)
503,043
380,279
308,335
(980)
687,634
184,591
184,591
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
389,787
110.678
{1,940)
498,525
389,787
273,778
(1,940)
661,625
163,100
163,100