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Connor Presbyterian Church
a congregatlon of the Presbyterian Church In Ireland
Trustees Annual Report and Financlal Statements for the year ended 31 December 2024
Reglstered wlth the Charity Commlsslon for Northern Ireland NIC105329

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CONTENTS
Trustees annual report
Independent examiners report
Statement of financial actlvities
Balance Sheet
Notes to the accounts
10-16

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CONNOR CON6REGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees presenttheirAnnual Report and Ftnancial 5tstementstorthe yearended 31 December2024 Includin8 a Balance
Sheet as at that date.
REFERENCE AND ADMIP41STRATIVE DETAILS
Connor Congregatlon of the Presbyterian Church in Ireland
Camcombe Road
ConnoT
Ballymena
BT412 3LA
Registered Charity in Northern Ireland (NICIO5329)
CHARITY TRUSTEES
The Charity Trustees who served thJrin8 the year or who were vustee5 at the date of this report were:
Rev Philip Davld Thompson
Mr Matthew Cyrrie
Mr Nigel James Francey
Mr Alistalr John Greer
Mf David Preston
Mi George McDowell
Mi Geoffrey Samuel Allen
Mr Robert James Nicholl
Mr Davld Murdoch
Mr Robert Campbell Allen
Mr Cralg Mark Preston
Mr Charles Rodney Hou$ton
Mr J•me$ 8arr
Mr Warwick Farquhar
Mr William Allan 4ETrew
Mr Davld Thompson
Mr Frew Johnston
Mr Nell McCullou8h
Mr Wllllam Meryyn Johnston
PRINCIPAL OFFICE BEARERS
Minlster
Clerk of SessSon
Trea5vrer
Secretary
Rev Phlllp David Thompson
Mr Wllllam Mewn Johrk5ton
Mr Nigel james Francey
Mr Alistalrjohn Greer
INDEPENDENT EXAMINER
John Finnegan
Potter Flnnegan Limlted
Unit 25 The Courtyard Bu$ine$s Park
190 Galgorm Road
Ballymena
BT42 IHL
BANKERS
Oan5ke Bank
1-2 Broadway
Ballymena
BT43 6EA
50LICITORS
Boal Anderson & Co
56 High Street
8allymÈna
Co. kntrim
BT43 6UH

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CONNOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
STRUCTURE ANO MANAGEMEP
The Klyk Sesslon
The charitytrustee5 of the congregation are the membersof its Kirksession. Under the conBregatton's8overnln8 documen¢
Thecode. the book of the constitution and governmeDtof the Presbyterian Church in Ireland. the Klrksession seekstowatch
over and promotè the splritual interest of the congre￿tiOn and of persons not connected with any con8re8atlon who are
wlthin its bounds. It ensures pastoral cart is in place in the conBre8atlon and seeks to further Ihe ¢ontilbu¢lon of the Church
to Christlan witness and seThice in the local ¢ommwity- The Kirk Sessions has delegated to itsCon8re8atignal Commlttee the
temporal affalrs of the congregatSon Includln8 administerlng all funds and property belon8in8 to the congregation. Members
of the Kirk Sesslon are ex￿fficI0 members of the Congregatlonal Committee.
The Klrk Sesslon conslsts of the ordalned mlnlster ar￿ thÈ rullnB elders of the ¢on8re8aiiohs. All members are eniltled to
propose. Speak and exercise equal vote5 at meetings, except that the Moderator, the minister in actlve duly in the
con8regatron, has no deliberative only a casting vote.To be thasen forthe offlce of the eldership in the con8regailon a
person must be a voting meM￿r and è re8ular attendant on Its ordnances. Voting members of the con8regatlon elect
Elder5 to the Klrk Sesslon.
All meetln8s of the conaregatlon are under the governance of thè Klrk Ses￿On. St•red rneetln8s of thè Kirk session were held
on 10 occaslons during the year ending 31st December 2024.
Presbytery
Under the Pre5bytertan Church in Ireland form of governance the corporate oveislght of a congregation Is ihe
responsibility of a Presbyiery which superintend5 8eneralty the spÈritual and tempoial affalrs of the tongre8atitsns assigned
to it by the General Assembly of the Presbyterian Church In Ireland. Connor pre5b￿er74rt Church has been a5slgned to the
Ballymena Presbytery of the Presbyterlan Church in Ireland. The membership of the Presbytery consists mainly of the
active ministers of ¢on8re8aiions assi8ned to it by the General Assembly. ministers who have retired from active duty and
an elder appolnted by the Klrk Sesslon of each ¢on8re8ation.
The General Assembty
The General Assembly is the supreme court of the Church. representing In one body the whole Church and acting as its
s¢Jpreme legislative. administration and judicial authority. bn dealin8 With all matters brought before it. The General
Assembfy Is normally tonstltuted durln8 the first week in lune for worship and to conduct its buslness. At the end of
busines5, It is dissolved. The membership of the General Assembly consists mainly of the actlve ministers of each
con8re8ation, retired ministers and a iepresentative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AIID PURPOSE
Connor Presbyierian Church Is a congregailon 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 Scilptures. and exists to love •nd honour God
throu8h faith In His Son ènd by thÈ P¢)wÈr of HIS Sp￿lt, and to enable her member5 to play thelr part In fulfllllng Go￿$
mission to our world.
Connor Presbyterlan Church exlstsio see unbelievin8 people become Ilfelong followers of Jesus Christ. We havè three maln
oblectlves.
Objectlve I
To encourage people to make u5eof the OTdinary means of grace.
The preaching and teachin8 of God's word is Central to all we do..
Prayer, both 8$ Ind1411d￿Is and ¢Orrx)rate￿.
Communlon
Oblectlve 2
To equlp our peoplè for service.
Help our people to identifythe gifts God has given them to serve others.
Strengthen and enlarge the corè Kroup of God's people to tske up key rolesof ministry.
Identlfy appropriate training to enable our people to carryout acts of service.

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CONNOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvd)
Oblettfv* 3
To engage pèople in missionary outfeach at home and overseas.
To encourage our people to play Ihelr part In personal outreach and ministry.
We have followed this pattern by partnering wlth..
West Kirk Congregation In 8elfast.
West Belfast Church Plant
Calvary Mission in Westport, Co. Mayo.
Hamsayeh International in West Lorthn.
Grace in Hope
EMF- Rogerio & Sonla Aamos in Sines. Portugal
EMF- Klzystof & Aneta Rutkowscy Poland. Book tranlatlon.
PCI Missionarles in Kenya.
Operation Moblllsation Roscommon.
ACTIVITI£SAND OBJECTIIfiS
Meetln8s are as outlined below. The dedication and Commitment of Rev. Thompson and leaders ol the organisations is
8reatly appreclated, and we are thankful to God that con8re8ational life Is now rthrtin8 to a more normal arrangement.
Sundav
Prayer meeting
Sunday School & Bible Class
Mornlng SeNi¢e
Prayer meetlng
Evenin8 Se￿Ice
11.15am
I].￿8M
12.¢X) noon
6.wpm
6.30pm
Monday
B¢)ys 8ri8ade
Anchor Boys & lunlor Section
Company & Ser*c*r Sectlon
7.£tlpm
7.30pffl
Tuesday
A Warm Place
fjjrls BrF8ade
Explorers
Junlors, Senl¢)rs 8rigaders
Weekly INov- March)
10-12noon
6.30pm
7.30pm
Wednesday
Prayer Meetln8
8.rM)pm
Thursday
Klrk Session meetlng
Presbyterian Women Ipwi
Church Committee
Indoor BowUn8 Club
Craft Group
Monthlv
Monthlv
As announced
As announced
As announced
7.30pm
8.C(Jpm
7.30pm
8.00pm
8.00pm
Friday
"Men Allve" men's group
% aThntyJ￿ed
7.00pm
ACHIEVEMENTS AND PERFORMANCE
Worshlp and Pr•￿r
The congregation normally meets for worship ea¢h Sunday at 12.IXWn and 6.30pm. Durin8the week the Bible Studv
provldes an opportunity for members to meti for fellowship. to stu(ty the scriptures and for a tlme of prayer. On a
Wednesday evenin& we have a prayer meeting.
No marriage 5ervice5 were condurted.
We Sought to comfort those who had been bereaved dwing the year.
At 31 De¢ember 2024 there were 264 communlcant mernber5. and 305 families connected wlth the congregation.

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CONNOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd
Pastoral care
Rev. Thompson arhd the Elders carry out Pastoral visltation throughout the year. Members Df the congregation who are
unable to attend church due to Sickness or 38e are visited on a regular basis by the mlnister, elders or by one Df the
conere8arion's pasloral visitor&
Mlsslon and outreach
The congregation supports the United Appeal for Mission which is a cèntral fund of the Presbyterian Church in Ireland. Thls
fund enables congre8atlons to support the wider mission of the denomination and to do mlsslon at)d outfea¢h on
denominational basis beyond what the Cong￿gatiOn could th on its own. The Unlted Appeal Fund provides financlal
support for mission pèrsonnel ai home and overseas, assists ¢ongregatlons with the deployment of locally based staff,
enables chur¢h plantin& provides 8rant support for the upkeep of church premsses. assbst with the running Costs of Union
Theological College. the Church's training college for minSsrry students. and financialty supports con8re8ation in the area5
of worshlp. dlxlpleship, 8lobal misslon. outreach. Itadership and pastoral care.
Presb*¢ery
The con8re8atlon was represented at the re8ular Me￿Ing$ of the Presbytery by our rn1￿$ter and one of the elders. This
provldes an Important link between the con8re8ationsand the wider structure5 01 the church.
G•neral Assemb
The minister and one of ¢)w elders were nominated to attend the meetlng of the General Assembly of the Presbyterian
Church In Ireland held in Assembty 8uildln8s, BdfèsL in June.
Property
The Con8re8ational Committee mei on two occa￿0￿5 duri￿ the year. The Con8re8atlonal Commiiiee had overslÉht of the
rnaterlal needs of the congregatlon. Thelr maln artivitle5 ensured the upkeep of the Meetin8 House, Halls, Manse Farm and
Graveyard.
Organlsatlons
The Klrk Sessh)n
The Kirk Session met througho￿ rhe year to de41 wrih the spiritual interests of ourcon8re8atlon.
The followlng organisations metthrou8hout the year as announced.
Sunday Worshlp
Our Sunday Service5 were open to all to attend. We mei to worshlp God, to pray and sing his praises. God's Word was
falthlully preached. and we believe by the power of the Holy sw.rit God's people were built up in their faith and thost who
do not have falth in the Lord Jesus Chiist were challenged to repent and live for Christ.
Sunday S¢h¥)ol and 8lble aass
Childfen and youn8 people were tau6ht God's word in Sunday School and Bible Clas5. This is to gkve them understanding
of what God has to say throu8h his word and that they may come to faith in Christ and live their lives for him.
A Warm Place
A Wam Place meets from 10 am to 12 noon on Tuesday5 from November to Marth. It provides a time for pèople of all
aeès to comè for tea or coffee and a chat. God's word 15 read explained at each meeting.
Boys BT58ade arxl Glr15 Brigade.
The uniformed organisations ot BB and GB meetfrom September to April. and these are open to all boy5 and 8irls
respectively. God's word Is tau8ht In each evenSng and a fijll program of a¢ti¥iti¢s prgvided.

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CONNOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRusfEES ANNUAL REPORT Itonvd
Prnsbyterian Women
Women of all ages met monthly untll March. They had a varied programrne providing reports on missionary interest and
glving women opportunlthe5 for fellowship and special events.
The Congregatlonal Commlttee
The Congregational Committee dealtwith the temporal needs of the congregation as it met throuBhout the year.
The BowlSng Club
The Bowlln8 Club was open to all and provided friendshlpfor those whose interests were In playin8 bowl5.
The Craft group
The Craft group wa5 open to all to learn new skills ènd nurture frlendships.
All the meÈtin8s come under the governan¢e of the Klrk Session who appoint all leaders. Connor Presbyterian adheres to
the Presbyterlan Church in Ireland Taking Care policv.
Valunt••rs
The Trusiees wish to acknowledge iheir deep appreciation of those who give freety of their tine by servin8 on committee5
and helpin8 Wlth organis*lons and other churth activitie
PUBLIC BENEFIT STATEMENT
The Presby¢erlan Church in Ireland meets the publ1¢ benefit requirement by providin8 benefit to its members and the
general public by maklng known the Christian Gospel of ihe Lord Jesus Christ throu8h the advancement of religion.
Thè direct benellts which flow Irom the purposes of the Church include the gaining of an understandin8 in Chr15tlan bellefs
as sei out In the Blble and in the Church's subordlnate stsndard5 Ithe Westminster Confesslon of Falth and the Shorler and
L?rger Catechismsl leadinE to spifitval and moral development and opportunitie5 for response to Blble teaching. In turn,
this framework leads to pra¢tl¢al expressions of Christian beliets and standards In the local communbty such as through the
care of those In need Iln¢ludin8 the sick, disabled and bereaved).
Generalty. the above benetits are delfvered locèlly by con8re8atlons and their members or are facilitated through
pre5byterles or are or8anised and delivered centralty. Local delivery Is fa¢illtated by central resources In almost all oses.
Public access Is made k￿wn uslng nokn"ceboardsi printed materlal, press ad¥ertisemen( websites, and Social media or In
other ways.
The benefits are demonsirated throu8h re8ular evaluatton of the services and informal and ad-hoc feedbacklrom
members, their families. and members of the public.
The purpose does not lead to harm. The only prlvate beneflt flowlng from our purpose is related to Mrnisiers. Missionaries,
Deaconesses, Irlsh Mission workers and Lay Agents receive benefits because of their holdin8 office or employment.
However. thls Is Incidentsl and necessaryto further ow Charitab￿ purpose. There are no other private benefits. The
beneficlarles of thSs purpose are member5, thelr families. other Indiwduals that the Presbyterian Church in Ireland is in
dlrect and indirect contact with, the community in which pastoral services are provided and other ¢ommunitSes throu8hout
Northein Ireland. the Republic of Ireland. and worldwide which benefit from our en8a8ement with and support for bDth
Christian and other secular organisations. charities and indlvldual members of the publlc.
The Kirk Session has had reEard to the Charity Commlssion's public benefft requirement statutoryEuidance.

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CONNOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
FINANCIAL REVIEW
The cong￿83￿On'$ maln sour¢e of income is member< Contrtbutlons throuBh the Weekty Freewill OfferinB. There were
183 contributors durln8 the year1197 in prevSous year, 20231 donating a totsl of £137,2541£156,446 in prevlous year.
20231
Total Income of the congregation dur1￿ iheyear was £268.439. tampared to £359,28S In the previous year.
Total expendlture decreased from £295.464 to E293,364.
RESPONSIBILMES IN RESPEcfoF FINANCIAL ￿ATEmENTs
The Trustees are responsible for preparln8 the Annual Report and the financlal statements In accordance with appllcable
law and United Kin6dom Generally Accepted Accounting Prnctl¢e.
The Trustees are requlred to preparefinancial Statements for each financial year whkh give 4 true and faÈr vlew of the
state of affairs of the con8re8ations and the flnanclal activrtie5 for that year. In preparing the flnancial statements the
Trustees are requlred to..
Select sultable a¢countinB Fjollcles and then apptythem tonsistentlv
Make judgements and estimates that are reasonable and prudent
Prepare the finan¢i?I statements on the 80ire¢oncern basls unless it is Inappropriate to presume that the funds
will contlnue in operation.
The Trustees are responsible for keepln8 adequate accounting records that are sufficient to show and explain the funds
Efansactions ahd disclose with reasonable accuracy at èny time the flnancial SK)Sition of the congregations and enablè them
to ensure that the financial statements comply with the Statement of Recommended Pra¢ii¢e"Accovnting and Reporting
by Charitles11 january 20151". Thèy aTe also responsible for safe8uarding the assets of the con8re8ation and hence for
takin8 reasonablé steps for the prevention and dett¢tioTh of fraud and other irregularities.
GOING CONCERN
The actlvitles of the cortÈfe8ation are dependent on on8oin8 contributions from It5 members. The Trustees are Of the
opinlon ihai the coneregailon has sufficient ￿SOUrceS at the date of approval of these financlal statements to meet
commltments which will arise In the year from ihe date of signln8 this report and subject to the continuitig support from
members to fund on an OnEoln8 ba515 the congregation's CUr￿￿t activities and oiher financial cornmilment5.
RISK REVIEW
A review of rnajor risks has been undertaken by the Tiustees and systems and prO￿dureS implemenied to manage
Identified risks. The principal risks are in relation to ihe likelihood of reputational dama8e and financial risks assoclated
with the expectation of ongoin8 financial support from members. These risks are mitl8ated by ihe Trustees, and the
Congregational Committee, regularly Monitori￿ variou5 activities of the co￿regatIon at slated meetin8s and bv
encouraginE members in their regular 8iving.
Approved by the Kirk Session at a meeting on 8th May 2025 and signed on its behalf by-
ty9.O .IL.ILb_
Rev Philip David Thompson
Trustee
Trurtee

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INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF CONNOR CONGREGATK)N OF THE PRESBYIERIAN CHURCH IN
IREiANO
I report on the accounts of the Trust for the year ended 31st December 2024, which ale set out within thi5 document.
As thè charitrfs trustees you are responsible forthe preparation of the accounts in accordance with the CharitFe5 Act
INorthern Ireland) 2008.
It is my responsibility to..
Examine the accounts under sertion 65 of the Charities Act
Follow the procedures laid down in the general Directions given bythe Commi55ion under sectlon 65{9llbl of the
Charities Act
State whether partrcular matters have come to my attention.
Basis Ot Independent examinerfs reporL
I have examined your charity accounts as required under section 65 of the charit￿s Act and my examination was ¢ar¥led
out In accordance with the Beneral Direction5 given by the Charity Commission for Northem Ireland under settlon 6519llbl
ol the Charities Act.
My examination included a review of the a¢couniing wecord5 kept by the chartty and 3 compar150n of the accounts
presented with those records. It also included consideration of any unusual items or disclosures In the accounts and
seeking explanatlons from you as charity trustees concernlng such maiters.
My role Is to state whether ary material matters have come to my •ttention Blvlng me cavse to believe:
That attountln8 records were not kept in accordance with sertion 63 of the Charitles Act.
That the accounts do not ac¢oid with those accountln8 records.
That the accounts do not comply with the accountin8 requirements of the Charlties Act.
That there Is lurther informatlon needed for a proper understandln8 of the accounts to bè reached.
Indop*ndent exarnln•rf$ SLgtsmert
I have completed my examinatlon and have no concèrns In respect of the matter111 to141 listed above and, In connection
wlth followin8 Oirectlons of the Charity Commlss5on for Northern Ireland, I have found no matters ihat requiie drawlng to
your attention.
Jo
Plnnela
Potter Flnnegan Llmlted
Chartered Accountants
UnSt 25 The Courtyarsj Buslness Park
190 GHl8orm Road
Ballymena
BT42 IHL
Date: 8th May 2025

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CONNOR CONGREGAnoN OF THE PRESBYTERIAN CIIURCH IN IRELAND
ATEMENTOF FINANCIALAcnviTY
Fortheyèar ended31 De￿Mber 20Z4
Nrte Unrè5trkted
Restrlcted Endowment
Funds
Totsl Funds
2024
Totsl Funds
2023
lrtcome and Endowments
from:
Donatlons and legacies
Charjtable activities
Other trading a¢tivilles
Investments
Other
Totsl
170.905
617
71,365
21,480
3.015
242.270
22.097
3,015
1,057
340,318
16.356
1.678
933
963
172,485
95,954
268A39
359.285
Expendlture OM:
Raising funds
CharStable activitles
Other
Total
11.1241
1149.6061
11,1241
1292.2401
11,0811
294.383
1142,6341
1150,7301
21,755
200
21.955
1141634)
146.680)
12Th)1
146,880)
1293.Y641
124.9251
1295,4641
63.821
Nèt Ineame/lexpefidltUTe)
Transfers between funds
Net movem•nt In funds
124.9251
63,821
Recontlllation ollunds:
Total funds brought forward
Totsl funds urrled fofward
330.292
352.247
1,990,292
1.943.412
72,911
72.911
2,393,495
2,368,S70
2.329,674
Z,393A95

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CONNOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
BALANCE SHEET
Asat 31 DÈeèmbèr 2024
Note Lknfestrirted
Funds
ftestrlrted Endowment
F￿d5
Totsl Funds
2024
Total Funds
20Z3
Fixed osstts:
Tan8lble assets
Totsl flxed assets
12
157.905
157,905
1.746.681
1,746,681
1.904,586
1.904.5B6
1,953,130
1,953,130
Current assets..
Debtors
Cash at bank and in hand
Total currtnt assets
13
14
22,117
173,665
195.782
8,644
188,087
196.731
30.761
434.663
465.424
56.378
385.427
72,911
72.911
Llabllltles:
Creditors.. amounis falling
due wlthln one year
Is
11.4401
11,4401
11.4401
Net eurrènt assets
196,731
72.911
463,984
440,365
Totsl a55•ts less current
352,247
1,943A12
72,911
2.368,570
2,393,495
Creditors.. amounts fallin8
due after one year
Total net assets
352,247
1,943A12
72,911
2,368,570
2,393,495
F￿nds of the eharitv
Restrictèd funds
Unrestricted funds
Endowment funds
16
16
16
1,943.412
1,943.412
352,247
72,911
1,990,292
330,292
72,911
352.247
72,911
Total tharityfunds
352,247
L943.412
72.911
2.368.570
2,393A95
Approved by the Kirk Sesslon at a meeting on 8th May 2025 and slgned on its behalf by
fyDZ ;Iffj(
Rev Phillp David Thompson
Trustee
William Mer¥yn J
stee
hnston

CONNOR CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAP*fl
NOTES TO THE Accoupirs
31 December 2024
Accountlng polkles
BASIS OF FINANCIAL STATEMENTS
The financial statement5 have been prepared in accordan￿ with applicable accounting standard5. While compliance with
Statement of Recommended Piactlce Accounting and Reporting by Charities IFRS102} is not mandatory a¢¢oEtnt of the
guidance tontsinèd therein has been taken in the preparation of these accounts.
The financial 5tattment5 have been Prepared under the historical cost convention exeept for investment assets, which are
shown at markei value. The financial s￿ternents include all transactions. assets. and liabilities for which the tongregatlon
is responsible in law, They do not Inelude the accounts of church 8roup5 that owe their affilSation to another body, nor
those that ar¢ Informal 8aiherin8s Of ¢hur¢h members.
FUND ACCOUNTING
Endowment funds are fund5. the capital of which must be retalned either permanentfy or at the congregation's dIS¢￿tIon.
the income derived from the endowment Is to be used either as restricted or unrestricted Income funds depending upon
the purpose for whS¢h the endowment was e#abli5hed in ihe fJr5t place.
Restricted funds comprise {al income from endo4Yments whlch Is to be expended onty on the restrkted purposes intended
by the donor and Ibl re￿nue donatSons or grants lor a specific ￿ngregatIonal activity intended by the donor. Where these
funds have unspent balances, interest on their pooled Investment is apportioned to the individual funds on an avera¥e
basis.
Unrestricted funds are income funds which are to bè spent on the ¢oniregation's general purposes. Deslgnaied funds are
general funds set aslde bythe ¢on8re8ation for use in the future.
INCOMING RESOURCES
R•cognltlon of Incornlng resources
These are Includèd in the Statement of Flnan¢lal A¢tfvitkes ISOFAI when:
The con8fegation become5 enlitled to the resources.
The trustees are vlrtually certain thèy will receive the ￿$oUrteS. and
The monetary value can be measured with suFfi¢ient reliably.
Incomlng r•sour¢es wlth related expendlture
Where incoming re50LFrce5 have related expendilure {as with fundratsing income) Ihe I￿omIng resources and related
expenditure are reported gros5 in the SOFA.
Grants and donations
Grants and donations are only included in the SOFA when the con8re8ation has un¢orKlitional entitlement to the resources.
Tax redalms on donatlons amd 81fts
Incoming resources from tax reclaims a￿ Included in the SOFA at the samè time as the 8ift to which they relate.
Corbtractual Income and pe￿m3￿Ce Mlatèd grants
rhls15 only Includèd in thè SDFA once the related goods orservices have been delivered.
GJfts In klnd
Gifts in kind are arcounted for at a reasonable estimate of thelr value to the tharity or the amount actually realisÈd. Gifts in
kind for sale or distribution are included in the accounts as glftsonly when sold or distrlbuted by the charity. Gifts in kind
for use by the charity are included in the SOFA as incomÉne resources when re￿1Vable.
io

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CONNOR CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd
Donaied s*rvi¢e$ #nd facllltl
These are only included in Incoming resources (with an equivalent amount in res0￿ree$ expended) where the benefft to
the charity Ss reasonabl¥ quantifiable. measurable. and material. The value placed on these resourtès is the estimated
value to the charity of the service or facility recelved.
VoluntèeT help
The value of any voluntary help received is not Included in the ac¢ourfs but is described In the trustees. annual reporL
Investment Income
This Ss Included in the accounts when recelvable.
Investment galns and l¢)sses
Thls Include5 any galn or loss on the sale of Invesrments and any galn or loss resulting from revaluSng Investments to
rnarket value at the end of the year.
EXPENDITURE AND LIABIUTIES
LlabllSty rew8nition
Llabilities are reco8n15ed as soon as there Is a legal or constructive obligation commrtting the con8ie8aiion to pay out
resources.
GoVerna￿Ce costs
These include costs of the preparatTron and examination o15tatutory attounts, the costs of trustee meetlngs and cost of
any legal advlce io trustees on governance or constitutional matters.
Grants whh perforniance condiliohs
Where the eharitygives a grani with condr(ions for Ils payment beFn8 a specific level of servlce or output to be providè
such 8rants are only Tecognised in the SoFAonce the recipient of the grant has provlded the specified servlce or output.
Grants payable w7thout performafflce cO￿dItIonS
These ère only recognised in the accounts when a commitment has been made and there are no conditions to be met
relat5n8 to the grant which remain in the control of the charity.
Support ¢osts
Supporl costs include ceniral functions and have been allocated to •ctlVFty cost categorles on a basls conslstent with the
use of resources, e.g.. allo¢ating property cots by floor areas. or per capila. staff costs by the tlme spent and other costs by
their usage.
Tan8lble Flxed Assets
Tangible fixed asse15 for use by charity. These are capltallsed if they can be used for rnore than one year and cost at least
£5￿. They Ore valued at cost or, if gifted, at the value to the charity on receipt.
Depredation is rewrded on all tangSble fixed assets other than freehold land. at rates calculated to write of the cost less
estimated residual value, of each asset over its expected useful life as follow
uildings
-over 50 years
Fixture5, flttin8s, and equipment
-over 10 years
Motor Vehicles
"over 4 years
Computers, software, and technical tquÈpment -over 4 years
li

an
CONNOR CONGREGA710N OFThE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (¢oned)
Investments
Investment5 are quoted on a recogThsed stock exchange are valued at market value al the year end. Other investment
assets are snduded at trustee5' best estimate of market value.
DONATIONS AND LEGACIES
Unrestrkted
Funds
Restrkted
Funds
Endowment
Fund$
Totsl Funds
2024
Total Funds
2023
Recorded glvlng
Loose collectlons
Donaiions and 8ffts
Gift Aid
Legacies and bequest
137,254
4.035
1,208
22,408
6,OCKI
170.905
39.081
6.055
16,298
9,931
176,335
10,090
17,S06
32,339
6,000
242.270
268.975
9,101
19,934
42,308
71.365
340,318
CHARITABLE ACTIVITIES
Uo)r•stricted
Funds
Restrktèd
Funds
Endowment
Fund$
Totsl Funds
2024
Total Funds
Z023
Income from charitable activities
Fees from weddings and funerals
Grants
617
16.416
17,033
11.356
5,064
22.097
5,000
16,356
617
21880
OTHER TRAOING AcfiiqTIES
Unrestrlcted
Funds
Restrlcted
Funds
Endowmettt
Funds
Tot•1 Funds
2024
Tot•1 Funds
2023
Letting of premises
3,015
3.015
3,015
3,015
1,678
1678
INVESTMENTS
lJn¥estrirted
Funds
Restrirted
Funds
Totsl Funds
2024
Total Funds
2023
Funds
Deposit interest
963
94
1.057
1,057
933
933
963
OTHER INCOME
Unrestrfrtèd
Funds
Re5trirted
Funds
Endowment
Funds
Total Funds
2024
T￿11 Funds
2023
Other income
12

an
CONNOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS l¢onfdl
RAIS114G FUNDS
Unrestficted
Funds
Restrirted
Funds
Endowment
Funds
Totsl Funds
2024
Total Funds
2023
FWO envelopes
1.124
1.124
1,124
1.124
1,081
1,081
CHARITABLE ACTIVITES
ljnrestricted
Funds
RestrSrted
Fundg
Endowment
Funds
Totsl Funds
2024
Total Fund5
2023
General Assembty Assessments
P￿$bYterY fees
Ministry and support staff tosts
Congregatlonal njnning expenses
Donation5 to mlsslon5 & charltles
Governance costs
15.895
699
95.972
33.691
1.496
1.853
149.606
15,895
699
95,972
135,835
41,767
2,072
292,240
29,704
618
75,240
142.933
43,537
2,351
294.383
102,144
40.271
219
142.634
OTHER EXPEfrIDITURE
Unrestrlct•d
Funds
Restrirted
Funds
Endowment
Funds
Toial Fyftd5
2024
Total Funds
2023
Loan Snterest
10. EMPLOYEES
Employment Costs
2024
2023
Wages and salarles
Social security Costs
Pension contrlbutlons
69.540
6,033
10.988
65,354
5,756
10,465
Nwmber Ofemploy￿S
The avera8e number of employees during the year were:
2023
No
AvÈr3ge number ofempknyees
There were no employees in receipt of ernployee benefits in excess of £60,000.
13

an
CONNOR CONGREGATION OFTrIE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO ThE ACCOUNTS Iconvd)
The minister of the congregation is employed by the Presbyterian Church in I￿land which is a separate charity and these
costs have been reflected in the employee costs above.
The congre8ation pays an assessment to the Presbyterlan Church in Ireland forthe minister.
The followlnE payments were made durlng the year=
2023
Wages and salarles
Social Security Costs
Pension contributions
45.783
6,033
10,988
44,103
5,756
10,465
11. PENSION COSTS
The mlnSster of the con8r￿atIOn is a mernber of the p￿$bYlerIan Church In Ireland Penslon 5¢heme120091. This i$ 8
scherne operated by the Presbyterian Church In Ireland, J separ3te rtgistertd tharity. The congiegation pays an
assessment to the Presbyterian Church in Ireland equivalent to the employerfs pension contribution for the Scheme and
based on the stlpÈnd paid to the minlster. The Presbyterian Church In Ireland Penslon Scheme12C()91 is 3 funded Scheme
of the deflned benefit type. providing defined benelits based on career averaged rèvaltsÈd salary. Thè Sthème has assets
held in a sepafately administered fund managed by a board of trustees. The Presbyterian Chur¢h and the Scheme Trustee5
have agreed a funding plan to ensure the Scherne is sufficiently funded to meet current and future obli8ations. A formal
schedule of ¢ontributitsns was drawn up on 25 November 2015 whereby the Presbyterian Church a8reed to pay from 31
December 2015 contrlbutlons of 24% of pensionable salarles to cover the a¢¢rual of benefits for future Service, expenses,
the cost of insuring death In setyice benefits and fvndin8 the xheme deficit.
The contributions made by the congregation during the year were.
2024
2023
Contribution5
10,988
10,465
12. TANGIBLE FIXED ASSETS
FaTmland
Church
(hunh Hall
Manse
Tot41
COST OR VALUATION
At l January 2024
Additions
Disposals
At 31 December 2024
157.905
2,850,(rfJO
1.992.2LKI
435,000
5,435,105
157.905
2A50.000
1,992,200
435,000
5A35.105
DEPRECIATION
At l January 2024
Char8e for the year
Eliminaled on disposal
At 31 December 2024
2,850,000
47S,375
39,844
156,600
8,700
3,481,975
48,544
2￿50.000
515.219
165,300
3￿30,519
NET BOOK VALUE
At 31 December 2024
157,905
157.905
IA76,981
1,516,825
269.700
278,400
1g04,586
1,953,130
At 31 December 2023
14

an
CONNOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAHD
NOTES TO THE ACCOUNTS IconVd}
I& DEBTORS
2029
Gift aid recoverable
30,761
30.761
56,378
56,378
I& CASH AT BANK AND IN HAND
2024
2023
Danske Charity Account
Danske Bank Sunday School Current Account
Danske Bank Sunday School Depostrt Accounl
First Trust Sunday School Current Account
Bowling Club
PresbyterSan Women
Boys BrSgade
Girls Brieade
Paypal balance
412,250
2,510
1,114
556
359,674
2,S39
1,096
513
559
1,556
10.214
7,152
2,124
385,427
2,458
7,452
7,353
485
434.663
15. CREDITORS: irnounts falllnz du• wlthih one year
2024
2023
A¢¢fuals
1,440
1,440
16. FUNO 8ALANCES
Unrestri¢led
2024
2023
General fund
352.247
352,247
330,292
330.292
R•StrItt￿ Funds
2024
2023
Property Fund
Mlsslon Fund
Cemetery Fund
Sunday School
bowling Club
Presbyterian Women
Boys Brigade
Girls Brigade
1.817,850
68,004
34,633
4,179
485
2.456
8,452
7.353
1.943.412
1.856,239
69,172
40.252
4,148
S60
1,555
11,214
7.152
1.990.292
15

an
CONNOR CONGREGATION OFTHE PREs8YfERIAN CHURCH IN IRELAM)
NOTES TO THE ACCOUNTS Iconvdl
Endowment Funds
2024
2023
Endowment fund
72.911
71911
72,911
72,911
Re¢on¢lllatlon of movement of funds
Openw
balan
Income
EMpendltur•
Transfers
Closlng
balanté
Unrestrlctod Funds
General Fund
330.292
330192
172,485
172h85
1150,7301
1150,7301
352.247
352,247
Restrirted Funds
Property Fund
Misslon Fund
Cemetery Fund
Sunday School
Bowlin8 aub
Presbyteri3n Women
Boys Brigade
Girb Br￿ade
IA56.239
69.172
40,252
4,148
25,514
34,735
9,669
80
460
6.817
5,312
13,367
95,954
163,9031
136,0031
IIS,2881
1491
14351
IS,9161
17.8741
113,1661
1142,6341
1,817,850
68.004
34,633
4,179
485
2,4S6
8,452
7.353
1,943A12
{1￿)
1,555
11.214
7.152
1.990.292
(2tx)I
12001
Efftdowment Fufftds
Endowment Fund
72,911
72.911
72,911
72.911
Totsl Funds
2,393.495
268,439
1293J641
2,368,570
17. Related Party Tr•nsadlons
Rev Philip Thompson Is a Trustee and received renumeratlon of £45.783 12023: £44,103> ènd pension contributlons of
£10,988 {2023.. É10.4651 through PCI wilh £7,74312023'. £6.9431 expenses beln8 pald by the church.
Alistair Greer is a Trustee and received renumeiation of £13.89212023= £12.6561 In respect of his duties as caretaker during
th* y*ar.
16