Trinity Presbyterian Church, Ballymoney
a congregation of the Presbyterian Church in Ireland
Trustees Annual Report and Financial Statements
for the year ended 31st December 2024
Registered with the Charity Commission for Northern Ireland NIC105405

TRINITY PRES8￿ERlAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT
Page I
The Trustees present their Annual Report and Financial Statement5 for the
year ended 3 1 December 2024 including a Balance Sheet as at that 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 Charity Trustees who served during the year or who were trustees at the date
of this report were:
Norman Acheson
Leslie Boyd
Peter Crooks
Stephen Currie
David Dunlop IAppointed 8 September 20241
Desmond Glendinning
Rev David Irvine
Frank Mi51en
Rodney Mitchell
William McAleese
Kenneth McAuley
John Mcllfatrick
Robert Owens
Andrew Pedlow (Appointed 8 September 20241
Richard Quinn
Bertie Quinn
Wesley Quinn
John Richmond (Appointed 8 September 20241
Jeff Scott (Appointed 8 September 20241
Brian Speirs
Charles Steele
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 IWR Crymble Chartered Management Accountants)
3 Governor5 Gate Lane
Hillsborough
BT26 6FX
BANKERS
Danske Bank
6 High Street
Ballymoney
BT53 6AD

TRINITY PRESBYTERIAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT (cont'd)
Page 2
STRUCTURE AND MANAGEMENT
The Kirk Session
The Charity TrLA5tees 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 a nd service in the loca I community and in mission oversea5.
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 a nd 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 Kirk 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 -thirds 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 generallythe 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
a55igned to the Route Presbytery of the Presbyterian Chu rch in Ireland
The membership of the Presbytery consists mainly of the active
min isters of congregations assigned to it by the General Assembly,
ministers who have retired from active duty and an elderappointed by the
Kirk Session of each congregation.

TRINITY PRESB￿ERIAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT Icont'dl
Page 3
The General Assembly
The General Assembly is the supreme court of the church, representing in
one body the whole ChLtrch and acting as its supreme legislative,
administration a nd judicial authority, in dealing with all matters brought
before it. The General Assembly is normally constituted during the first
week in June for worship and to conduct its business. Atthe end of
business it is dissolved. The membership of the General Assembly consists
mainly of the active m inisters 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
Presbyteria n Church in Ireland. The Presbyterian Church in I reland, as a
Reformed Church with in the wider body of Christ is grounded in the
Scriptures, and exists to love and honour God through faith in His Son and
bythe power of His Spirit. and to enable her members to play their part in
fulfilling God's mission to ou r world.
The congregation's mission purpose is to 'Bring unbelieving people to
Jesu5 Ch rist, encou rage 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
promises of God by living faithfully toward him and toward one another
An I ntergenerational Community.. where adults intentiona Ily 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 bound5 of our community.
As a congregation of the Presbyterian church in I reland, 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 Christia n faith and practice.

TRINITY PRESBYTERIAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT Icont'dl
Page 4
AcfiviTIES 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
adm itted to the Lord's Supper. The congregation holds regular Bible study
meetings and has a wide range of organisations including
Sunday School {Sunday Morning Kids Clubl and Bible Class
Youth Club
Base Youth Fellowship
Buddies and Bundles
Bowling Club
Boys Brigade
The Vine
Presbyterian Women
Friendship Lunch
Coffee Morning
Men Doing Fellowship IMDFI
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 11.30am
and 6.30pm. Morning Services are live Streamed and there is a cd distribution to those
who are unable to attend. 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 services during the year we acknowledged God's
gift of new life at one baptism of an infant within the congregation. We
give thanks for fa ithful serva nts and seek to comfort those bereaved
during the year.
At 31st December 2024 there were 215 communicant rnembers
and 318 families connected with the congregation.
The average weekly attendance at morning worship is 250.
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.

TRINITY PRESBYTERIAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT {cont'dl
Pa8e 5
Mission and outreach
At a local level the congregation seeks to reach out to the local communitv
through the organisations as well as special youth and children5 events such as our
annual Holiday Bible Club which has up to eighty local children attending.
In 2024 we also ran a 'Hope Explored, course in a local community a550Cl8tion
and will seek to build on this in 2025.
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
mission and outreach on a denominational basis beyor)d 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 congregations 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 3nd/or 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 our elders were nominated to attend the meeting
of the General Assembly of the Presbyterian Church in Ireland held in
Assembly Building5, Belfast, in June.
Organisations
Approximately 50 young people attend the Sunday School and Bible Class each Sundav
between September and June. Young people are also catered for vi
the Youth Club and Base (Youth Fellowship) which meet
during the winter months.
The Bowling Club meet on Monday nights for practice and compete in the loc31 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
while the more senior church members enjoy a monthly lunch
served up by the active church c2tering team. There is also a popular coffee morning held
twice a month.
Volunteer5
The Trustees wish to acknowledge their deep appreciation of those who
give f reely of their time by serving on committees and helping with
organisations and other church activities.

TRINITY PRESBYTERIAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT {cont'dl
Page 6
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in I rela nd meets the public benefit requirement
by provid ing benefit to its members and the general pu blic 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 a nd the Shorter and La rger Catechismsl leading to spiritual and
moral development and opportunities for response to Bible teaching. In
tu rn, this f ramework leads to practical expressions of Christian beliefs and
need lincluding supporting the sick, disabled and bereavedl.
Generally the above benef its are delivered locally by congregations and
their members, or are facilitated th rough presbyteries or are organ ised
and delivered centra Ily. 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, websltes, a nd socia I
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 pu rpose is related to M inisters, Missionaries. Deaconesses, Irish
M ission workers and Lay Agents who receive benef its 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 beneficiaries of this purpose a re members, their families,
other individua Is that the Presbyterian Church in Ireland is in direct and
indirect contact with, the commu n ity 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 Comrn i55ions pu blic benefit
requirement statutory guidance.

TRINITY PRESBYTERIAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT {cont'dl
Page 7
FINANCIAL REVIEW
The congregation's main source of income is members, contributions
through the Weekly Freewill Offering. There were 187 Contributors during
the year donating a total of £114,3631£113,584 in 20231
Total income of the congregation during the year was £232,180 compared to
£266,740 In the previous year
Expenditure increased from £209,945 in 2023 to £216,721 in 2024.
Added to this is depreciation of
£83,9711£83,971 in 20231 giving a total expenditure of £300,692 {£293,916 in 20231.
RESPONSIBILITIES IN RESPECT 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 prepa re fina ncial statements for each
fi nancial yea r which give a true and fair view of the state of affa irs of the
congregation and the financial activities for the year. I n preparing the
financial statements the Trustees are required to:
select suitable accou nting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the going concerri basis unless it is
inappropriate to presu me that the Fu nds will continue in operation.
The Trustees are responsible for keeping adequate accounting records that
are sufficient to show and explain the fu nds 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 cha rities11 January 20151,. They a re also responsible for
safeguarding the asset5 of the congregation and hence for taking
reasonable steps for the prevention and detection of fraud and other
irregula rities.

TRINSTY PRESBYTERIAN CHURCH, BALLYMONEY
TRUSTEES ANNUAL REPORT Icont'dl
Page 8
GOING CONCERN
The activities of the congregation are dependent on ongoing
contribution5 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 wh ich will arise in the yea r
from the date of signing this report and subject to the continuing support
from members 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 reserve5 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 £55,492
which falls within this parameter. The Trustees
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 reputationa I damage and
financial risks associated with the expectation of ongoing financia I 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
regulargiving.
Approved by the Kirk Session at a meeting on 19th May 2025 and signed on
its behalf by
L,JJl
Rev David Irvi
e (Trusteel
Mr Bertie Quinn (Trusteel

INDEPENDENT EXAMINERS REPORTTOTHETRUSTEES OF
TRINITY CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
Page 9
I report on the accounts for the year ended 31 Deceniber 2024 which are Set out on
pages 10 to 19 .
Respectlve responslbllltles of charity trustee5 and examiner
As the charity'5 trustees you are re5P0115ible for rhe preparation of the accounii In accordance with the
Charities Att (Northern Irelandl 201)8. It IS iiiy responsibility to-.
éAamine the accounis under section 65 of the Charities Act
2. follow tli e p(ocedure5 laid down in tl)e genrral DiréCtIOilS givrn by the
CoiiimiSsion uiidcr scction 6519llbl of the Charitie5 Act
3. state wpiellier particular mattel-s have come to niy atteiition.
Basis of independents examiner's report
I have examinèd your charity accouii£S 35 fviiiiired und¥f S¥utiiin 65 of tlie Chaiities Act and niy rmamination
was carried out in accordat-lce willi tlie gen¥ral Dii"¥Ltion5 givri I by tlie chai.ity Coniflli55iOlI for Nortl-ierii
Ire13nd ui idvf SÉLLion 6519llbl of tlie Charities Act.
My examination incli rded a review of the acrounting records képt by tlie charity and a comparison of tlie
accounts prrieriied with those records, Ir also included coiisideratioii of aiiy unvsval ifems or
disrlosures in tlie accounts, and seeking exolanations froni you as charity trustees concerniiis any such matter5.
My role is to stato whiilier any maierial matter5 have come to my attention giving ￿le cause for concern:
l. that the 8ccountinB records were riot kept in accordance with section 63 of the Charities Act
2. that the accounts do noL accord with tiiose arcnunting record5
3. that tl ie accouiits do iiot comply with the accounting requirenients of the Charities Act
4. that there 15 furth¥r irilvririation ne￿￿ed for a proper und¥f>tanding of tile acioknnti to be re2ched.
Independents examiner's statement
I have COl3iPieLed n)v éxamination and have rio concerns in respect of the matters111 to141 listed above and,
in connection wirh followii Ig tFie Direct10ns of Ihe Chariiie5 Commi55ion for Northern Ireland, I have
found rio matter5 that reciuire drawiiig to your attention.
Nanie:
W R Cryirible
Relevant profe5sion31 qu31ification or body.. CIMA
AddrrSS:
3 Governor5 Gate Lane, Hi115boroLigh, BT26 6FX
D*8te
16 M3y 2025

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 10
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2024
Unrestricted Restricted
Funds
Funds
Total
2024
Total
Notes
2023
Income and Endowments from:
Donations and legacies
Charitable activities
Activities that generate income
Investment Income
Other income sources
140,749
64,777
13,316
1,127
28
4.823
205,526
13,316
2,477
697
10,163
243,001
12,030
4,910
492
1,350
669
5,340
6,308
Total
148,109
84,071
232,180
266,740
Expenditure on:
Raising Funds
Charita ble Activites
Other
1,685
145,849
985
1,685
292,990
6,018
1,620
284,528
7,768
147,141
5,033
Total
148,518
152,174
300,692
293,916
Net Income / {expenditure)
14101
168,1031
168,5131
127,1751
Transfers between funds
350
13501
Net movement in funds
160)
168,4531
168,5131 {27,175)
Total funds brought forward
55,552 2,122,035 2,177,587 2,204,762
Total funds carried forward
55,492 2,053,582 2,109,074 2,177,587

TRINITY PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 11
BALANCE SHEET
as at 31 December 2024
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
Notes
2023
Fixed A55ets
Tangible assets
Investments
1,973,850
1,973,850
2,057,821
1,973,850
1,973,850
2,057,821
Current Assets
Gift Aid Receivable
Prepayments
Cash at bank and in hand
19,242
10,017
29,259
29,186
1,536
127,500
158,222
47,651
66,892
86,490
96,507
134,140
163,399
Creditors- falSing due within one year
11,400
16,775
28,175
38,456
Net Current A55ets
55,492
79,732
135,224
119,766
Creditors- falling due after one year
Total Net Assets
55,492
2.053,582
2,109,074
2,177,587
U nrestricted funds
Restricted fund5
Endowment funds
55,492
55,492
2,053,582
55,552
2,122,035
2,053,582
Total Funds
55,492
2,053,582
2,109,074
2,177,587
Approved by the Kirk Session at a meeting on 19th May 2025 and signed on
its beha If by
Rev David I
ne (Trusteel
Mr Bertie Quinn (Trusteel

TRINITY PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 12
NOTES TO THE ACCOUNTS
31 December 2024
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
IFRS1021 (effective l January 20151.
The f inancial statements have been prepared under the historical cost
convention except for investment assets, which are shown at market
value. The financia I 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 {al income from endowments which is to be
expended only on the restricted purposes intended by the donor and Ibl
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 genera I purposes. Designated funds are general funds set
aside by the congregation for use in the futu re.

TRINITY PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 13
NOTES TO THE ACCOUNTS
31 December 2024
I. ACCOUNTING POLICIES {cont'd}
INCOMING RESOURCES
{1) 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 va Sue can be measured with sufficient reliably.
{ii) Incoming resources with related expenditure
Where incoming resources have related expenditure las with fundraising
incomel the incoming resources and related expenditure are reported
gr05s in the Sofa.
lili) 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 resource5 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
This is only included in the Sofa once the related goods or services have been delivered.
Ivi) Gifts in kind
Gift5 in kind are accounted for at a reasonable estimate of their value to
the charity or the amount actually realised. Gifts in kind for sale or
distribution are incl uded in the account5 as gifts only when sold
or distributed by the charity. Gifts in kind for use by the charity are included
in the Sofa as incoming resources when receivable.
{viil Donated services and facilities
These are only included in incoming resource5 (with an equivalent amount
in resources expended) where the benefit to the charity is rea50nablv
quantifiable, measurable and material. The value placed on these
resources is the estimated value to the charity of the service or facility
received.

TRINITY PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 14
NOTES TO THE ACCOUNTS
31 December 2024
I. ACCOUNTING POLICIES Icont'dl
{viiil Volunteer help
The value of any volunta ry help received is not included in the accounts
but is described in the trustees, annua I report.
(ix) Investment income
This is included in the accounts when receivable.
Ixl Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or
loss resu Iting from revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
(xil Liability recognition
Lia bi lities a re recognised as soon as there is a legal or constructive
obligation committing the congregation to pay out resources
(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
Ixiiil Tangible Fixed Asset5
Tangible fixed assets for use by cha rity are ca pitalised 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 tha n freehold
and, at rates calculated to write of the cost, less estimated residua I value,
of each asset over its expected useful life as follows
Buildings: over 50 years
Fixtures, fittings and equipment- overten years
MotorVehicles- 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 a re 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'dl
31 December 2024
Unrestricted Re5trirted
Funds
Funds
Total
2024
Total
2023
2 Donations and Legacies
Donations and gifts
Loose collection5
Gift Aid
Gifts in Kind
Legacies and Bequests
114,363
7,144
19,242
53,581
1,178
10,017
167,945
8,322
29,259
173,950
8,465
29,186
31,399
140,749
64,777
205,526
243,001
3 Charitable Activities
Income from Charitable Activities
Members Fee5
Fundraising Events
Grants
13,316
13,316
12,030
13,316
13,316
12,030
4 Activities that generate income
Trading Income
1,350
1,127
2,477
4,910
5 Investment Income
Bank Interest
General Investment Fund
665
28
693
489
669
28
697
492
6 Other Income Sources
Use of premises
Other Income
Gifts/ Contributions
5,280
60
5,280
4,883
4,856
1,452
4,823
5,340
4,823
10,163
6,308
7 Raising Funds
Offering Envelopes
1,685
1,685
1,620
8 Charitable Activities
General Assembly Assessments
Presbytery Fees
Ministry and support Staff costs
Congregational running expenses
Donations to Missions and Charities
Governance Costs
Depreciation
Property
29,678
718
82,358
4,368
500
1,019
539
30,217
718
89,947
8,484
45,131
1,189
83,971
33,333
292,990
29,489
710
79,622
12,416
44,323
1,527
83,971
32,469
284,528
7.589
4,116
44,631
171
83,971
6,125
147,141
27,208
145,849
9 Other
Organi5tion running expenses
985
5,033
6,018
7,768

TRINITY PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 16
NOTES TO THE ACCOUNTS (CONT'D)
31 December 2024
10. EMPLOYEES
Employment Costs
Total Funds Total Funds
2024
2023
Wages and Salaries
Social Secu rity Costs
Pension contributions
Pulpit Supplies
Ministry Allowances and Expenses
77,733
6,573
10,623
1,365
10,848
107,142
66,779
5,556
10,117
1,313
8,416
92,180
Number of Employees
The average number of employees, including the minister of the
congregation, during the year was
Total Funds Total Funds
2024
2023
Average number of employees
There were no employees in receipt of employee benefits
in excess of £60,000

TRINITY PRESBYTERIAN CHURCH
NOTES TO THE ACCOUNTS (CONT'DI
31 December 2024
Page 17
11. PENSION COSTS
The minister of the congregation is a member of the Presbyterian Church
in Ireland Pension Scheme120091. This is a scheme operated by the
Presbyterian Chu rch in Irela nd, a sepa rate registered charity. The
congregation pays an assessment to the Presbyterian Church in I reland
equivalent to the employer's pension contribution for the Scheme and
based on the sÈipend paid to the minister. The Presbyterian Church in
Ireland Pension Scheme120091 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 suff iciently funded to
meet current and future obligations. A formal schedu le of contributions
was drawn up on 25 November 2015 whereby the Presbyterian Church
agreed to pay from 31 December 2015 contributions of 24D/o of
pensionable salaries to cover the accrual of benefits for future service,
expenses, the cost of insu ring death in service benefits and fu nding the
scheme deficit.
The contributions made by the congregation during the year were
Total Funds Total Funds
2024
2023
Contributions
10,623
10,117
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 PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 18
NOTES TO THE ACCOUNTS (CONT'DI
31 December 2024
12 TANGIBLE FIXED ASSETS
Land &
Buildings
Fixtures &
Fittings
Vehicles
Tota I
Cost or valuation
At l January 2024
Additions
Disposals
At 31 December 2024
3,516,361
82,303
5,000
3,603,664
5,000
5,000
3,598,664
3,516,361
82.303
Depreciation
At l January 2024
Provision for year
Eliminated on Disposals
At 31 December 2024
1,527,200
70,327
13,644
13,644
5,000
1,545,844
83,971
5,000
1,624,814
5,000
1,597,527
27,287
Net Book Value
At 31 December 2024
1,918,834
55,016
1,973,850
At l January 2024
1,989,161
68,660
2,057,821

TRINITY PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 19
NOTES TO THE ACCOUNTS I cont'dl
31 December 2024
13 Fund Balances and Reconciliation of Funds
At start
of year
At end
Expenditure GainllLossl Transfers of year
Income
Unrestricted Funds
General Fund
55,552
148,109
148,518
14101
350
55,492
Restricted Funds
United Appeal
World Development
Presbyterian Childrens Society
Leprosv
Students Bursary Fund
Sunday School
Missionary
Property
Manse
Ministry Fund
Youth Club
Beehive
Buddies n Bundles
Bowling Club
Coffee Morning
Pastoral Care
Minibus
Womans Fellowship
The Vine
Catering
Time Out
Flowers
MDF
Friendship Lunch
13,411
253
877
61
1,192
2,138
15,538
13,009
13,411
253
877
61
1,192
1,023
19,678
79,623
10,453
7.457
2,386
1,064
17,999
1,735,484
334,807
6.341
10.238
1,719
927
208
5,328
361
1.115
14.1401
166,6141
110,4531
4,878
5,785
2,178
13,859
1.668,870
324,354
14,219
16,024
1,719
868
484
3,364
331
2,600
1,513
69
254
12,336
8,171
3.000
686
4,580
1,130
744
1591
525
1,036
1301
1,533
296
50
1901
4,055
94
30
243
3,209
175
920
12501
13,0001
1,067
1,217
19
344
1,776
3,506
225
830
604
3,387
920
1,115
1,770
1,467
1,184
3,712
1.394
1691
11,9421
73
536
1,446
893
iiooi
2,177,587
232,180
300.692
168,5131
2,109,074

TRINITY PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
Page 20
NOTES TO THE ACCOUNTS ICONT'DI
31 December 2024
14. RELATED PARTY TRANSACTIONS
Two of the trustees, the minister of the congregation and the church officer received total
remuneration of £57,059 and expenseslallowances of £8,835 for acting in their capacity.
Pension contributions of £10,623 were paid by the congregation in respect of the minister to
the Presbyterian Church in Ireland Pension Scheme120091. 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
£13,021 for congregational assessments
£13,411 towards the United Appeal
£253 towards the World Development Appeal
£877 to the Presbyterian Children's Society
£1,192 to the Student's Bursary Fund
The congregation contributed £718 towards Presbytery Assessments during the year