Trinity Presbyterian Church, Ballymoney
a congregation of the Presbyterian Church in Ireland
Trustees Annual Report and Financial Statements
for the year ended 31st December 2023
Registered with the Charity Commission for Northern Ireland NIC105405

TRINITY PRESBYfERIAN CHURCH. BALLYMONEY
TRUSTEES ANNUAL REPORT
Page I
The Trustees present their Annual Report and Financial Statements forthe
year ended 31 December 2023 including a Balance Sheet as atthat date.
REFERENCE AND ADMINISTRATIVE DETAILS
Trinity Congregation of the Presbyterian Church in Ireland
2 Rodeing Foot
Ballymoney
Co. Antrim BT53 6JJ
Registered Charity in Northern Ireland NIC105405
CHARITY TRUSTEES
The CharityTrustee5 who served during the year or who were trustees at the date
of this report were:
Norman Acheson
Leslie Boyd
Peter Crooks
Stephen Currie
Desmond Glendinning
Rev David Irvine
Frank Millen
Rodney Mitchell
William McAleese
Kenneth McAuley
John Mcllfatrick
Robert Owens
Richard Quinn
Bertie Quinn
Wesley Quinn
Brian Speirs
Charles Steele
Derek Stirling (Resigned Sep 231
lan Williamson
Robert Workman
PRINCIPAL OFFICE BEARERS
Minister:
Clerk of Session
Secretary to Committee
Treasurer
Rev. David Irvine
Bertie Quinn
Doreen Colvin
Wesley Quinn
INDEPENDENT EXAMINER
W R Crymble (WR Crymble Chartered Management Accountants)
3 Governors Gate Lane
Hillsborough
BT26 6FX
BANKERS
Danske Bank
6 High Street
Ballymonev
BT53 6AD

TRINITY PRESBYfERIAN CHURCH. BALLYMONEY
TRUSTEES ANNUAL REPORT (cont'd)
Page 2
STRucfuRE 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 of the constitution and government of the Presbyterian Church in
Ireland, the Kirk Session seeks to oversee 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 service in the local community and in mission overseas.
The Kirk Session has delegated to its Congregational Committee the temporal
affairs of 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 congregation. All members are entitled to propose, speak and
exercise equal votes at meetings, except that the Moderator, the minister
in active duty in the congregation, has no deliberative but only a casting
vote.
Stated meetings of the K7rk Session are held on the third Monday of
January, March, May, September and November.
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 office can be either by the
congregation or by the Kirk Session. Members are elected if they are
nominated by two -third5 of those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the
corporate oversight of a congregation is the responsibility of a Presbytery
which superintends generally the spiritual and temporal affairs of the
congregations assigned to it by the General Assembly of the Presbyterian
Church in Ireland. Trinity Presbyterian Church has been
assigned to the Route Presbytery of the Presbyterian Church in Ireland .
The membership of the Presbytery consists mainly of the active
ministers of congregation5 assigned to it by the General Assembly,
ministers who have retired from active duty and an elder appointed by the
Kirk Session of each congregation.

TRINITY PRESBYfERIAN CHURCH. BALLYMONEY
TRUSTEES ANNUAL REPORT (cont'd)
Page 3
The General Assemblv
The General Assembly is the supreme court of the church, representing in
one body the whole Church and acting as its supreme legi51ative,
administration and judicial authority, in dealing with all matters brought
before it. The General A55embly is normally constituted during the first
week in June for worship and to conduct it5 business. At the end of
business it is dissolved. The membership of the General Assembly consists
mainly of the artive ministers of each congregation, retired ministers and a
representative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
Trinity Presbyterian Church, Ballymoney, 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 Spirit, and to enable her members to play their part in
fulfilling God's mission to our world.
The congregation's mission purposes is to 'Bring unbelieving people to
Jesus Christ, encourage them to develop towards Christ-like maturity
and equip them for ministry in the church and mission to the world.
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
promise5 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 Outward 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
Catechisms set out what we understand the Bible teaches on key
matters of Christian faith and practice.

TRINITY PRESBYTERIAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT {cont'd)
Page 4
ACtIVlTIES AND OBJECTIVES
The congregation meets for 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
meetings and ha5 a wide range of organisation5 including
Sunday School {Sunday Morning Kids Clubl
Youth Club
Base Youth Fellowship
Buddies and Bundles
Bowling Club
Boys Brigade
The Vine
Presbyterian Women
Friendship Lunch
Coffee Morning
Men Doing Fellowship (MDF}
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 11.30am
and 6.30pm. During the week the Bible Study provides an
opportunity for members to meet together for fellowship, to study the
scriptures and for a time of prayer.
As well as our regular service5 during the year we acknowledged God's
gift of new life at one baptism of an infant within the congregation. We
give thanks for faithful servants and seek to comfort those bereaved
during the year.
At 31st December 2023 there were 215 communicant members
and 330 families connected with the congregation.
The average weekly attendance at morning worship is 200.
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, elder5 or
by one of the congregation's pastoral visitors, being mindful of pandemic
restrictions in place at that time.

TRINITY pRE5B￿ERIAN CHURCH. BALLYMONEY
TRUSTEES ANNUAL REPORT (cont'd)
Page 5
Mission and outreach
At a local level the congregation holds a number of Me55y Church Event5 for young families,
and seeks to encourage members of the local communityto attend the various organisations
regularly running within the Church.
The congregation supports the United Appeal for Mission which is a central
fund of the Presbyterian Church in Ireland. This fund enables
congregations to support the wider mission of the denomination and enables
mi55ion and outreach on a denominational basis beyond what the
congregation could do on its own. The United Appeal Fund provides
financial support for mission personnel at home and overseas. assists
congregations with the deployment of locally based staff, supports
the running costs of Union Theological College, the Church's training
college for ministry students, and financially supports congregation5 in the
areas of worship, discipleship. global mission, outreach. leadership and
pastoral care.
Presbytery
The congregation was represented at the regular meetings of Presbytery
by our minister andlor one of the elders. This provides an important link between
the congregations and the wider structures of the church.
General Assembly
The minister and one of ourelders were nominated to attend the meeting
of the General Assembly of the Presbyterian Church in Ireland held in
Assembly Buildings, Belfast, in June.
Organisations
Approximately 50 young people attend the Sunday School and Bible Class each Sunday
between September and June. Youn8 people are also catered forvia
the Senior Youth Club and Base (Youth Fellowship) which meet
during the winter month5. The Church also holds an
annual Holiday Bible Club where upwards of 80 children attend.
The Bowling Club meet on Monday nights for practice and compete in the local Charity
league. The ladies of the congregation held monthly fellowship meetings whilst the
men's group. MDF, organise various social and ministry events on a regular basis.
The young adults group { The Vinel hold occasional social events as well as a monthly
Bible study house group while the more senior church members enjoy a monthly lunch
served up bythe artive church catering team. There is also a popular coffee morning held
twice a month.
Volunteers
The Trustees wish to acknowledge their deep appreciation ofthose who
give freely of their time by serving on committees and helping with
organisations and other church activities.

TRINITY PRESBYfERIAN CHURCH, BALLYMONEY
TRU5fEES ANNUAL REPORT (cont'd)
Page 6
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 of the Lord Jesus Christ through the
advancement of religion.
The direct benefits which flow from the purposes of the Church include the
gaining of an understanding in Christian beliefs as set out in the Bible and
in the Church's subordinate standards {the Westminister 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 expre55ions of Christian beliefs and
need (including supporting 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 centrally. Local delivery is facilitated by central resources in
almost all cases. Public acce55 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 informal 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. Deacone55es, Irish
Mission workers and Lay Agents who receive benefits a5 a result of their
holding office or employment. However, this is incidental and necessary in
order to further our charitable purpose. There are no other private
benefits. The beneficiarie5 of this purpose are members, their families,
other individua15 that the Presbyterian Church in Ireland is in direct and
indirect contact 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 organsiations,
charities and individual members of the public.
The Kirk Session has had regard to the Charity Commissions public benefit
requirement statutory guidance.

TRINITY PRES8YfERIAN CHURCH. BALLYMONEY
TRUSTEES ANNUAL REPORT (cont'd)
Page 7
FINANCIAL REVIEW
The congregation's main source of income is members, contributions
through the Weekly Freewill Offering. There were 196 Contributors during
the year donating a total of £119,5831£99,740 in 2022}
Total income of the congregation during the year was £266,740 compared to
£194,234 In the previous year
Expenditure increased from £190,682 in 2022 to £209,945 in 2023.
Added to this is depreciation of
£83,971 (£70,327 in 2022) giving a total expenditure of £293,916 (£261,009 in 2022).
RESPONSIBILITIES IN RESPEcf OF THE FINANCIAL STATEMENTS
The Trustees are responsible for preparing the Annual Report and the
financial statements in accordance with applicable law and United
Kingdom Generally Accepted Accounting Practice.
The Trustees are required to prepare financial statements for each
financial year which give a true and fair view of the state of affair5 of the
congregation and the financial activities for the year. In preparing the
financial statements the Trustees are required to".
select suitable accounting policies and then apply them conslstently
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the Funds will continue in operation.
The Trustees are responsible for keeping adequate accounting records that
are sufficient to show and explain the funds transactions and disclose with
reasonable accuracy at any time the financial position of the
congregation and enable them to ensure that the financial statements
comply with the Statement of Recommended Practice 'Accounting and
Reporting by charities {1 January 20151,. They are also responsible for
safeguarding the assets of the congregation and hence for taking
reasonable steps for the prevention and detection of fraud and other
irregularities.

TRINITY PRESBYfERIAN CHURCH. BALLYMONEY
TRUSTEES ANNUAL REPORT {cont'd)
page 8
GOING CONCERN
The activities of the congregation are dependent on ongoing
contributions from its members. The Trustees are of the opinion that the
congregation has sufficient resources at the date of approval of these
financial statements to meet commitments which will arise in the year
from the date of signing this report and subject to the continuing support
from mernber5 to fund on an ongoing basis the congregation's current
activities and other financial commitments.
RESERVES POLICY
The Trustees have considered the level of unrestricted reserves that it
is appropriate to hold taking account of current and ongoing
commitments. It is the policy of the Trustees to hold three to six month's
normal expenditure. At the year end unrestricted reserves were £55,552
which represents a higher level of requirement. The Trustees however,
consider it prudent to hold reserves at this level as the funding of its
present activities is dependent of the ongoing financial support of
members.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and
Systems and procedures implemented to manage identified risks. The
principal risks are in relation to the likelihood of reputational damage and
financial risks associated with the expectation of ongoing financial support
from members. These risks are mitigated by the Trustees, and the
Congregational Committee, regularly monitoring the various activities of
the congregation at stated meetings and by encouraging members in their
regular giving.
Approved by the Kirk Session at a meeting on 21st April 2024 and signed on
its behalf by
Rev David Irvin
(Trustee)
Mr W R Quinn (Trusteel

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF
TRINtrY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
Page 9
I report on the accounts for the year ended 31 December 2023 which are set out on
page5 10 to 19.
Respertlve responsiblllties of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act INorthern Ireland) 2008. It is my responsibility to:
examine the accounts under section 65 ofthe Charities Art
2. follow the procedures laid down in the general Direction5 given by the
Commission under section 65191{bl of the Charities Act
. state whether particular matters have come to my attention.
Basis of Independents examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination
was carried out in accordance with the general Direttions given bythe Charity Commission for Northern
Ireland under section 6519llbl of the Charities Art.
My examination included a review of the accounting records kept bythe charity and a comparison of the
accounts presented with those records. It also included consideration of any unusual items or
disclosures in the accounts. and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause for concern:
i. that the accounting records were not kept in accordance with section 63 of the Charities Act
2. that the accounts do not accord with those accounting records
3. thot the accounts do not comply with the accounting requirements of the Charities Act
4. that there is further information needed for a proper understanding of the accounts to be reached.
Independents examlnerfs Statement
I have completed my examination and have no concerns in respett of the matters {11 to {41 listed above and.
in connection with following the Dirertions of the Charitie5 Commission for Northern Ireland. I have
found no matters that require drawingto your attention.
Name:
W R Crymble
Relevant professional qualification or body: CIMA
Address:
3 Governor5 Gate Lane, Hillsborough. BT26 6FX
Date
19 April 2024

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 10
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2023
Unrestricted Restricted
Funds
Funds
Total
2023
Total
2022
Notes
Income and Endowments from:
Donations and legacies
Charitable activities
Activities that generate income
Investment Income
Other income sources
140,802
102,199
12,030
3,180
12
652
243,001
12,030
4.910
492
6,308
179,467
3,424
3,655
378
7,310
1,730
480
5,656
Total
148,667
118,073
266,740
194,234
Expenditure on:
Raising Funds
Charitable Activites
Other
1,620
142,768
2,069
1,620
284,528
7,768
1,494
254,488
5,027
141,760
5,699
Total
146,457
147.458
293,916
261,009
Net Income / (expenditure)
2,210
(29,385)
(27,175) (66,776)
Transfers between funds
{4,7231
4,723
Net movement in funds
12,5131 {24,662)
127,175) (66,776)
Total funds brought forward
58.065 2,146,697 2,204,762 2,271,538
Total funds carried forward
55,552 2,122,035 2.177,587 2,204,762

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 11
BALANCE SHEET
as at 31 December 2023
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Notes
Fixed Assets
Tangible assets
Investment5
2,057,821
2,057,821
2,059,488
2,057,821
2,057,821
2,059,488
Current Assets
Gift Aid Receivable
Prepayments
Cash at bank and in hand
20,305
8,880
1,536
82,182
92,598
29,186
1,536
127,500
158,222
24,075
45,318
65,624
142,437
166,512
Creditors- falling due within one year
10,072
28,384
38,456
21,238
Net Current Assets
55,552
64,214
119,766
145,274
Creditors- falling due after one year
Total Net Assets
55,552
2.122,035
2,177,587
2,204,762
Unrestrirted funds
Restricted funds
Endowment funds
55,552
55,552
2,122,035
58,065
2,146,697
2,122,035
Total Funds
55,552
2,122,035
2,177,587
2.204,762
Approved by the Kirk Session at a meeting on 21st April 2023 and signed on
its behalf by
d J
Rev David I
ine (Trusteel
Mr Bertie Quinn {Trusteel

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 12
NOTES TO THE ACCOUNTS
310ecember 2023
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with
Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance
with Financial Reporting Standard applicable in the UK and Ireland
IFRS102) {effective l January 2015).
The financial statements have been prepared under the historical cost
convention except for investment assets, which are shown at market
value. The financial statements include all transactions, assets and
liabilities for which the congregation is responsible in law. They do not
include the accounts of church groups that owe their affiliation to another
body, nor those that are informal gatherings of church members.
FUND ACOUNTING
Endowment funds are funds, the capital of which must be retained either
permanently or at the congregation's discretion; the income derived from
the endowment is to be used either as restricted or unrestricted income
funds depending upon the purpose for which the endowment was
established in the first place.
Restricted funds comprise (a) income from endowments which is to be
expended only on the restricted purposes intended by the donor and {b>
revenue donations or grants for a specific congregational activity intended
by the donor. Where these funds have unspent balances, interest on their
pooled investment is apportioned to the individual funds on an average
balance basis.
Unrestricted funds are income funds which are to be spent on the
congregation's general purposes. Designated funds are general funds set
aside by the congregation for use in the future.

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 13
NOTESTO THE ACCOUNTS
31 December 2023
I. ACCOUNTING POLICIES (cont'd)
INCOMING RESOURCES
(i) Recognition of incoming resources
These are included in the Statement of Financial Activities ISOFAI when:
* the congregation becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and
* the monetary value can be measured with sufficient reliably.
(li) Incomlng resources with related expenditure
Where incoming resources have related expenditure las with fundraising
income) the incoming resources and related expenditure are reported
gross in the Sofa.
{iii) Grants and donations
Grants and donations are only included in the Sofa when the congregation
has unconditional entitlement to the resources.
(iv) Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the Sofa at the
same time as the gift to which they relate.
(v) Contractual income and performance related grants
Thi5 is only included in the Sofa once the related goods or services have been delivered.
(vi) Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to
the charity or the amount actually reali5ed. Gifts in kind for sale or
distribution are included in the account5 as gifts only when sold
or distributed by the charity. Gift5 in kind for use by the charity are included
in the Sofa as incoming resources when receivable.
(vli) Donated services and facilities
These are only included in incoming resources (with an equivalent amount
in resources expended) where the benefit to the charity is reasonably
quantifiable, measurable and material. The value placed on these
resources is the estimated value to the charity of the service or facility
received.

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 14
NOTES TO THE ACCOUNTS
31 December 2023
I. ACCOUNTING POLICIES (cont'd)
(viii) Volunteer help
The value of any voluntary help received is not included in the accounts
but is described in the trustees, annual report.
(ix) Investment income
This is included in the accounts when receivable.
(x) Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or
loss resulting from revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Ixi) Liability recognition
Liabilities are recognised as soon as there is a legal or constructive
obligation committing the congregation to pay out resource5
(xii) Governance costs
These are shown within charitable activities and include the costs of
preparation and examination of accounts, the costs of trustee meetings
and cost of any legal advice to trustees on governance or constitutional
matters.
ASSETS
(xiii) Tangible Fixed Assets
Tangible fixed a55ets for use by charity are capitalised if they can be used
for more than one year, and cost at least £2,500. They are valued at cost
or, if gifted. at the value to the charity on receipt.
Depreciation is recorded on all tangible 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 follows
Buildings: _ over 50 years
Fixtures, fittings and equipment- over ten years
Motor Vehicles- over 4 years
Computers, software and technical equipment- over 4 years.
(xiv) Investments
Investments quoted on a recognised stock exchange are valued at market
value at the year end. Other investment assets are included at trustees,
best estimate of market value.

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 15
NOTES TO THE ACCOUNTS ( cont'd)
31 December 2023
Unrestricted Restrirted
Funds
Funds
Total
2023
Total
2022
2 Donations and Legacies
Donations and gifts
Loose collections
Gift Aid
Gifts in Kind
Legacies and Bequests
113,659
6,837
20,305
60,292
1,628
8,880
31,399
173,950
8.465
29.186
31,399
146,074
9,318
24,075
140,802
102,199
243,001
179,467
3 Charitable Activities
Income from Charitable Activities
Members Fees
Fundraising Events
Grants
12,030
12.030
3,424
12,030
12,030
3,424
4 Activities that generate income
Trading Income
1.730
3.180
4,910
3,655
5 Investment Income
Bank Interest
General Investment Fund
477
12
489
374
480
12
492
378
6 Other Income Sources
Use of premises
Other Income
Gifts/ Contributions
4,856
800
4,856
1,452
5,408
1.902
652
5,656
652
6,308
7,310
7 Raising Fund5
Offering Envelopes
1,620
1,620
1.494
8 Charitable Activities
General Assembly Assessment5
Presbytery Fees
Ministry and support Staff costs
Congregational running expenses
Donations to Missions and Charities
Governance Costs
Depreciation
Property
29,234
710
78.042
5,993
255
29.489
710
27,938
695
68,727
10,845
36,880
2,021
70,327
37,056
254,488
1,580
6,423
44,323
208
83,971
4,999
141,760
79,622
12,416
44.323
1.527
83,971
32,469
284,528
1.319
27,470
142.768
9 Other
Organistion running expenses
2,069
5,699
7,768
5,027

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 16
NOTES TO THE ACCOUNTS (CONT'D)
31 December 2023
10. EMPLOYEES
Employment Costs
Totsl Funds Total Funds
2023
2022
Wages and Salaries
Social Security Costs
Pension contributions
Pulpit Supplies
Ministry Allowances
66,779
5,556
10,117
1,313
8,416
92,180
61,320
5,451
9,636
1,025
7,480
84,912
Number of Employees
The average number of employees, including the minister of the
congregation. during the year was
Total Funds Total Funds
2023
2022
Average number of employees
There were no employees in receipt of employee benefits
in excess of £60,000

TRINITY PRESBYfERIAN CHURCH
NOTES TO THE ACCOUNTS ICONT'D)
31 December 2023
Page 17
11. PENSION COSTS
The minister of the congregation is a member of the Presbyterian Church
in Ireland Pension Scheme (2009). This is a scheme operated by the
Presbyterian Church in Ireland, a separate registered charity. The
congregation pays an assessment to the Presbyterian Church in Ireland
equivalent to the employer's pension contribution for the Scheme and
based on the stipend paid to the minister. The Presbyterian Church in
Ireland Pension Scheme12009) is a funded Scheme of the defined benefit
type, providing defined benefits based on career average revalued salary.
The Scheme has assets held in a separately administered fund managed
by a board of trustees. The Presbyterian Church and the Scheme Trustees
have agreed a funding plan to ensure the Scheme is sufficiently funded to
meet current and future obligations. A formal schedule of contributions
was drawn up on 25 November 2015 whereby the Presbyterian Church
agreed to pay from 31 December 2015 contributions of 24% of
pensionable salaries to cover the accrual of benefits for future Service,
expenses, the cost of insuring death in service benefits and funding the
scheme deficit.
The contributions made by the congregation during the year were
Total Funds Total Funds
2023
2022
Contributions
10117
9636
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 represents the contributions due
from the congregation during the year.
Contributions

TRINITY PRE5BYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 18
NOTES TO THE ACCOUNTS (CONT'D)
31 December 2023
12 TANGIBLE FIXED ASSETS
Land &
Building5
Fixtures &
Fittings
Vehicles
Total
Cost or valuation
At l January 2022
Additions
Disposals
At 31 December 2022
3,516,361
5,000
3,521,361
82,303
82,303
3,516,361
82,303
5,000
3,603,664
Depreciation
At l January 2022
Provision for year
Eliminated on Disposals
At 31 December 2022
1,456,873
70.327
5,000
1,461,873
83,971
13,644
1,527,200
13,644
5,000
1,545,844
Net Book Value
At 31 December 2022
1,989,161
68,660
2,057,821
At l January 2022
2,059,488
2,059,488

TRINITY pRE5B￿ERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS I cont'd)
31 December 2023
Page 19
13 Fund Balances and Reconciliation of Funds
At start
of year
At end
Expendlture Gainl(Los5) Transfers of year
Income
Unrestricted Funds
General Fund
52.992
148,667
146,457
2,210
350
55,552
Restricted Fund5
United Appeal
World Development
Presbyterian Children5 Society
Leprosy
Moderator's Appeal
Sunday School
Missionary
Property
Manse
Ministry Fund
Youth Club
Beehive
Buddie5 n Bundle5
Bowling Club
Coffee Morning
Pastoral Care
Minibus
Womans Fellowship
The Vine
Catering
Time Out
Flowers
MDF
Friendship Lunch
12,519
1,316
1,600
55
12,519
1,316
1,600
55
2.206
19,291
1,767,396
345.019
5,073
716
1.719
873
197
867
25,151
46,166
115
2,848
12,596
2,010
26.444
78.227
10,327
1,580
3,074
11.143}
11.2931
132,0621
110,2121
1,268
9,523
1.064
17,999
1.735,484
334,807
6,341
10.238
1.719
927
208
5,328
361
1,067
1,217
19
344
150
614
561
79
54
261
1,622
1301
227
157
1191
121
340
2.006
12501
11501
3.856
391
840
1,059
38
384
30
507
2.403
309
652
734
2.560
290
650
346
968
714
1.067
1,280
4.302
2,063
1,644
1,628
2.110
13641
2,674
{47}
604
3,387
920
(iooi
2,204.762
266.740
293.916
127.1751
2.177,587

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 20
NOTES TO THE ACCOUNTS (CONT'D)
31 December 2023
14. RELATED PARTY TRANSAcfioNS
Two of the trustees, the minister of the congregation and the church officer received total
remuneration of £54,312 and expenses/allowances of £8,416 for acting in their capacity.
Pension contributions of £9,636 were paid by the congregation in respect of the minister to
the Presbyterian Church in Ireland Pension Scheme {20091. None of the other trustees
received any remuneration.
During the year the congregation contributed the following amounts to Funds of the
General Assembly of the Presbyterian Church in Ireland a separate charity
£13,817 for congregational assessments
£12,519 towards the United Appeal
£1,316 towards the World DevelopmentAppeal
£1,600 to the Presbyterian Children's Society
The congregation contributed £710 towards Presbytery Assessments during the year