|Date: //e,c;tj|Address: _c.<br>Lvziis|Relevant professional qualification or body:<br>,L_- CC-’9|Name:|Northern Ireland, I havefound no mattersthat require drawingto yourattention.|I have completed my examination and have no concerns in respect ofthe matters (1) to (4)<br>listed above and, in connection with following the Directions ofthe Charity Commission for|Independent examiner’sstatement|THE PRESBYTERIAN CHURCH IN IRELAND (cont’d)|INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF EDENGROVE CONGREGATION OF|
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|V)|C|C||—<br>00<br>f— rJ|—<br>00<br>f— rJ|—<br>00<br>f— rJ|£||196,098|1,141|3,745||571|201,555||883|279,415|280,298|3,337||(75,406)||0|0|||(75,406)||3,845,099|3,769,693|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||C|||—<br>r..i|00<br>—<br>r’.J||£||195,764|4,888|8,589||593|209,834||931|282,896|283,827|( 2,405)||(76,398)||0|0|||(76,398)||3769,693|3693,295|
||||||||||0|0|0||0|0||0|0|0|0||0||0|0|||0||0|0|
|C|(1)|C-||0<br>D<br>D<br>C|C|w u|£||||||||||||||||||||||||
||-D||4-,|C|||£||75,381|4,888|8,589||593|89,451||0|166,777|166,777|(2,405)||(79,731)||(922)|0|||(80,653)||3,706,043|3,625,390|
|a)||||a)<br>‘-<br>C<br>C||D u|£||120,383|0|0||0|120,383||931|116,119|117,050|0||3,333||922|0|||4,255||63,650|67,905|
|||||G)||Z|||2|3|4||5|||6|7||||||||||||||
|||||||||Incomeand Endowments from:|Donations and legacies|Charitable activities|Othertrading activities||Investments|Total|Expenditure on:|Raisingfunds|Charitable activities|Total|Netgains/(losses) on investments||Net IncomeI (expenditure)||Transfers between funds|Gains/(losses on<br>revaluation of|fixed assets||Net movement in funds|Reconciliation offunds:|Total funds brought forward|Total funds carriedforward|








|Dated|ScottWoodburn|Approved bythe KirkSession at a meetingon i|Totalcharityfunds<br>67,905|Unrestrictedfunds<br>16<br>67,905|Restricted incomefunds<br>16<br>0|Fundsofthecharity|£|Z<br>D u|Cu<br>Cu -<br>.‘-‘<br>‘-<br>C<br>0<br>C||-D<br>Cl)<br>4-’<br>I|Asat31 December2022|BALANCE SHEET|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Dated|Roy Peake|and signed on its behalfby|3625,390<br>0<br>3693,295<br>3769,693|0<br>0<br>67,905<br>63,650|3625,390<br>0<br>3625,390<br>3,706,043||£<br>£<br>£<br>£|u.<br>w u<br>)—<br>r4<br>I-<br>N|.<br>.Z -<br>0<br>-D<br>—<br>r.4<br>—<br>‘-I<br>v<br>C<br>D<br>C<br>r’J<br>C<br>00<br>00|Li.<br>Li.|4-’<br>C<br>I.,.)<br>D<br>0)<br>0)<br>C<br>C|||








|1.<br>ACCOUNTING POLICIES (cont’d)|INCOMING RESOURCES|(i)<br>Recognition ofincomingresources|These are included inthe Statement of Financial Activities (SoFA) when:|• the congregation becomes entitledtothe resources;|• thetrustees are virtuallycertain theywill receive the resources; and|• the monetaryvalue can be measured with sufficient reliably.|(ii)<br>Incoming resourceswith related expenditure|Where incoming resources have related expenditure (as with fundraising income) the|incoming resources and related expenditure are reported gross in the SoFA.|(iii)<br>Grants and donations|Grants and donationsare only included inthe SoFAwhen thecongregation has unconditional|entitlementto the resources.|(iv)<br>Tax reclaims on donations and gifts|Incoming resourcesfrom tax reclaims are included inthe SoFA atthe same time asthe giftto|which they relate.|(v) Contractual income and performance related grants|This is only included in the SoFA oncethe related goods or services have been delivered.|(vi) Volunteer help|The value of any voluntary help received is not included in the accounts but is described in|the trustees’ annual report.|(vii) Investmentincome|This is included in the accounts when receivable.|(viii) Investmentgains and losses|This includes any gain or loss on the sale of investments and any gain or loss resulting from|revaluing investmentsto market value atthe end ofthe year.|18 I P a g e|
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|Computers, software and technical equipment<br>- over4 years|MotorVehicles<br>- over4 years|Fixtures, fittings and equipment<br>- over 10years|Buildings;<br>- over 50 years|useful life as follows|calculated to write ofthe cost, less estimated residual value, ofeach asset over its expected|Depreciation is recorded on all tangible fixed assets other than freehold land, at rates|on receipt.|year, and cost at least £5,000. They are valued at cost or, ifgifted, atthe value tothe charity|Tangible fixed assets for use by charity are capitalised ifthey can be used for more than one|(xi)<br>Tangible FixedAssets|on governance or constitutional matters.|examination ofaccounts,thecostsoftrustee meetingsand costofanylegal advicetotrustees|These are shown within charitable activities and include the costs of preparation and|(x)<br>Governance costs|congregation to pay out resources.|Liabilities are recognised as soon asthere is a legal or constructive obligation committingthe|(ix)<br>Liability recognition|EXPENDITURE AND LIABILITIES|ACCOUNTING POLICIES (cont’d)|31 December 2022|NOTES TO THE ACCOUNTS|
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||||||V||C|D||—v-I|r’i|r’i|00<br>j—<br>r’j|00<br>j—<br>r’j|00<br>j—<br>r’j|£||169,539|26,559|0|196,098|||C|D|||00<br>H<br>rJ|00<br>H<br>rJ|00<br>H<br>rJ|£|346|0|795|1,141|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||V)||C|D|LJ|||4c’j||00<br>—<br>r’j||£||163,202|26,472|6,090|195,764|||C|||||0|H|£|470|996|3,422|4,888|
|||||||||||||||||||0|0|0|0|||||||||||0|0|0|0|
||||||.|||t||0D||D<br>C||CD|w<br>u..|£||||||||a)|C|V’)|0<br>0|D<br>C|CD|Ui<br>U-|£|||||
|||||||||||||||||£||60,505|10,286|4,590|75,381|||a)||.<br>V)||Lf<br>C|a)<br>L1||£|470|996|3,422|4,888|
|||||||-|Q|||||I-||CD|D u|£||102,697|16,186|1,500|120,383||-|4-’<br>Q||V)<br>a)<br>C|||CD||£|0|0|0|0|
|NOTESTOTHE ACCOUNTS|31 December 2022|ACCOUNTING POLICIES (cont’d)||2.<br>DONATIONS AND LEGACIES|||||||||||||Recorded giving:|Donations and gifts|Gift Aid|Legacies and bequest||3.<br>CHARITABLE ACTIVITIES||||||||||Membership fees|Fundraising events|Grants||








||||||C||LL|—-l|00|00|I—<br>r4|I—<br>r4|£|12,274|602|87,286|146,886||31,719||648|279,415||||C|D||4-’c-.J|00|£|73,233|4,486|9,567|87,286|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||V)||C||I.1|—rsJ|00|||)-<br>(‘4|£|10,242|789|89,494|134,684||47,086||601|282,896|||cr0|C|D|LLcN||00|£|74,881|4,830|9,783|89,494|
|||||||||||||||0|0|0|0||0||0|0||||||||||||||
||||||W|C||OD|0<br>C|CD||W<br>U|£|||||||||||||||||||||||
||||||-|4-’||.<br>,|C|W<br>D||U|£|0|0|0|119,691||47,086||0|166,777||||||||||||||
|||||-||||‘,|C|CD||D<br>L|£|10,242|789|89,494|14,993||0||601|116,119||||||||||||||
|NOTESTO THE ACCOUNTS|31 December 2022|7.<br>CHARITABLE ACTIVITIES||||||||||||General AssemblyAssessments|Presbyteryfees|Ministry and support staffcosts|Congregational running|expenses|Donationsto Missions and|charities|Governance costs||8.<br>EMPLOYEES|Employment Costs||||||||Wages and Salaries|Social Security Costs|Pension contributions||





|Contributions<br>8,613<br>8,423|£<br>£|I-r.J|-<br>00<br>00|IJ_|D|C<br>C|-D|V.,|The contributions made bythe congregation duringthe yearwere|insuring death in service benefits and fundingthe scheme deficit.|pensionable salariesto coverthe accrual of benefits forfuture service, expenses, the cost of|Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of|formal schedule of contributions was drawn up on 25 November 2015 whereby the|plan to ensure the Scheme is sufficiently funded to meet current and future obligations. A|board oftrustees. The Presbyterian Church and the Scheme Trustees have agreed a funding|revalued salary. The Scheme has assets held in a separately administered fund managed by a|Scheme of the defined benefit type, providing defined benefits based on career average|paid to the minister. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded|equivalentto the employer’s pension contribution forthe Scheme and based on the stipend|registeredcharity. Thecongregation pays an assessmenttothe Presbyterian Church in Ireland|Scheme (2009). This is a scheme operated bythe Presbyterian Church in Ireland, a separate|The minister ofthe congregation is a member ofthe Presbyterian Church in Ireland Pension|9.<br>PENSION COSTS|Therewere no employees in receipt ofemployee benefits in excess of£60,000.|Average numberofemployees<br>3<br>3|j-r-.J|00<br>00|r’4<br>-l|LJ|D|C<br>C|V.,|year was|The average number of employees, including the minister ofthe congregation, during the|31 December2022|NOTES TO THE ACCOUNTS|
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|NOTES TO THE ACCOUNTS|31 December 2022|The congregation operates a defined pension contribution policy for its employees. The|scheme and its assets are held by an independent scheme manager. The pension charge|representsthe contributions due from the congregation duringthe year|2022<br>2021|€|Contributions<br>1,170<br>1,144|10.<br>TANGIBLE FIXED ASSETS|C|Co|fJ)|oL9<br>2<br>-|C<br>.<br>-|0|>|£<br>£<br>£<br>£|Cost orvaluation|At startofyear<br>3924242<br>69,329<br>30,000 4023571|Additions<br>0<br>0<br>0<br>0|Disposals<br>0<br>0<br>0<br>0|At end ofyear<br>3924,242<br>69,329<br>30,000<br>4023571|Depreciation|At startofyear<br>392425<br>33,615<br>30,000<br>456,040|Provision for year<br>78,485<br>6,926<br>0<br>85,411|Disposals<br>0<br>0<br>0<br>0|At end ofyear<br>470,910<br>40,541<br>30,000<br>541,451|Net BookValue|At start ofyear<br>3531,817<br>35,714<br>0 3567,531|Atendofyear<br>3453,332<br>28,788<br>0 3482,120|
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||||2021|£|151,177|151,177||2021|£|4,626|4,626|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||2022|£|160,340|160,340||2022|£|2,402|2,402|
|NOTESTOTHE ACCOUNTS|31 December 2022|14.<br>CASH AT BANK AND IN HAND|||Bank current accounts||15.<br>CREDITORS: amount falling duewithin one year|||Accruals||





|3706,043<br>89,351<br>166,677|General Investment Fund<br>29,267|Edengrove Cares<br>1,277<br>1,176<br>1,048|Bowling Club<br>4,328<br>1,019<br>686|GB<br>8,636<br>1,615<br>1,163|Friendship Group<br>200<br>0<br>0|Catering Group<br>69<br>0<br>0|EWF<br>214<br>160<br>160|Wee Dotes<br>926<br>0<br>4|Eden Group<br>1,663<br>0<br>0|Mission Fund<br>5,097<br>48,719<br>47,258|Graveyard Account<br>39,942<br>2,500<br>4,930|PropertyAccount<br>3614,424<br>34,162<br>111,428|Restricted Funds|63,650<br>120,383<br>117,050|General Account<br>63,650<br>120,383<br>117,050|Unrestricted Funds|£<br>£<br>£|at start|Fund<br>Balance<br>Income<br>Expend.|16.<br>FUND BALANCES AND RECONCILIATION OF FUNDS|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(2,405)|(2,405)||0|0||||0|0|0|0|0||0|0||£|Losses|Gains!||
|(922)|||0|0|0||0|(922)|0|0|0|0||922|922||£||Transfer||
|3625,390|26,862|1,405|4,661|9,088|200|69|214|0|1,663|6,558|37,512|3537,158||67,905|67,905||£|at end|Balance||





|17.<br>RELATED PARTYTRANSACTION|One ofthe Trustees,the ministerofthe congregation received remuneration of£35,886 and|expenses of£7,397 for acting in that capacity. Pension contributions of £8,613 were paid by|the congregation in respect of the minister to the Presbyterian Church in Ireland Pension|Scheme (2009). Another ofthe trustees is employed as a youth worker by the church. The|youth worker received remuneration of £29,792 for acting<br>in the capacity. Pension|contributionsof£894were paid bythecongregation. Noneoftheothertrustees received any|remuneration, but 2 trustees claimed expenses of £456 during the year in connection with|theirduties.|Duringthe yearthe congregation contributed the following amountsto Funds ofthe General|Assembly ofthe Presbyterian Church in Ireland a separate charity|£10,242 for congregational assessments|£9,083 towardsthe United Appeal|£1,500towards Overseas Missions|£500towards Irish Missions|The congregation contributed £789towards Presbytery Assessments duringthe year.|Therewere no other related partytransactions.|
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