an
Hlgh firk Presbyterlan Church
a congregatlon of Pr*rlan Church In Ireland
Trustees Annual Report and Audited Flnancial SLitemerrts
for the year ended 31 December 2022
Registered with the Charity Q)mmission for Northem Ireland NIC105563

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HIGH KIRK BAiLYMENA CONGREGATION OF THE p￿yrE￿IA?l CHURCH IN IRELAND
CONTEpirs
Trustees annual report
Independent auditors report
Ststement of financial activities
io
Balance Sheet
li
Statement of cash flows
12
Notes to the accounts
13-20

Presbyter
HIGH KIRK BALLYMENA CONGREGATION OF THE PIIESBYfEIIIAN CHURCH IN IRELAND
TRUStEESANNUAL REPORT
The Trustees presenttheirAnnual Reporr ￿ Flnancia staten￿ts fOr￿veareftded 31 December2022 induding a balance
sheet as at that date.
REFEREN￿ANDInmINlStRATlVÉ DETAILS
Hi8h Kirk Ballyrnena congregation of the Presbyiervan Churth in Irel•KI
65-71 Thorna5 Street
Ballyrnena
BT43 6AZ
Re8Sstered Charlty in Northern Ireland INIC1055631
The CharltyTrustees who seThed durin8 the orwhoweretntstees at the date ofth15 report were
Mr Robert 8la¢k
retired June 2ZI
Mr Oavid Bellingham
Mr Frank Hu8hes
Dr Phili
Mccart
Mr Charles Mcconnell
Mr Martin McCvll()u
resi
nedA
Mr Georgè Mcllio
retSred ju￿ 221
Or Keith Mcllroy (resigned Awil 221
MrTrevor Mdl (retired June 221
MrGa
McQuoid
Mr Robert Mitchell
MrGordon Mon
ome
Mr Thomas Montgome
Mr Al¢h3rd Todd I￿tIredJU￿e 22
Mr Peter Brown
Stephen Witson
flev Norn)an Cameron
Mr Colin Patton
Mr Kenny Gre
MrR nJes5
Mr Bryan McKibbin
Mr Jarnes Hèmill
ri122
PRINCIPALOFFICE BEAAEPS
Mlnlster
Clerk of Ses51on
Treasurer
Rev Norman Camernn
Ga
McQuoid
Adrtan Pogue
AUDftOR
John Flnne8an
Potter Flnnegan Llmlted
Unlt 2S The Courryard 8uslness Park
Ghl8orm Castle,
190 Galgorm Road
Ballymena
BT42 IHL
BANKERS
Danske Bank
l Broadway
Ballymena
BT43 7PE
soucmRS
Mr Andrew Mcclean
JJ Macauley Solicitors
22 Carnmoney Road
Glengormlev
8T36 6HW

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HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYTERIAN CHURCH114 IRELAND
TRU5fEES ANNUAL REPORT (convd)
STRUCWREAND MAPIAGEME
The charitytrustees of the congre8ation are the members of its Klrksession. Underthe con8reg*ion's govemln8ilocumen¢
The Cthle, thè bookofthe congtitution and govemmentofthe Presbyterfan Chutth in I￿and. the ￿rk Session wksto watch
over and promote the spiritual interest of the c0n8reytl￿ and of persons not connected with any congfe8atloTr who are
withln its bounds. It ensures pastoral care is in pla￿ In the con¢re8ation and seeks to further the contributs.on of the Church
to Christlan Witn￿ and seThice in the Irxal community. The Kirk Se5sioTh has delegated to its Congrwtional Committee the
temporal affairs of the con8re8ation induding administerin8 all funds and property belon8in8 to the congregation. Mernbers
of the Kirk Sesslon are ex-officio members of the Congregattonal Committ￿.
The Klrk Seslon consists of the Ordalned mirmster and the rulY￿ elder5 of the con8re8ation. Al. members a￿ erttitled to
propose, speal and exerase eoual votes at meetiw. except that the Moderator, the ￿￿nister in active duty In the
conEre8aWon, has no deliberatTr¥e but onlya c3Stir* vote.
5tsteil meetlngs of the KKk Sessffi a￿ held * least ten times In eath year.
To be chosen for the office of the elder5hip in the con8re8*Jm a person must be a votln8 member and a regular attendant
on its ordlnances. The selection of those proposed to be called to the office tan be elther bythecongrwtion or ￿ the Kirk
SessioFTr. Members areelecteil rfthey O￿aIn twtrthirds of t1￿ wlM)vote.
Under the Presbytwlan Church in Ireland fomi of 80Veman￿ the corporate oversi8ht of a congregation is the respoDslbility
of a P￿bftery which superintends generalty the splritual and temporal affairs of the congregations assigned to it by the
General Assernbly of the Pre5byterlan Church in Ireland. Hl8h Ktrk Ballymena Presbyterian thurch has been asslgned to the
Ballymena Presbytery of the Pfesbyterian Church in IrelarKI. The rrembership of the Presbytery ￿nSiSts malnty of the artlve
mlnlster5 of con8re8ations assigned to fc by the Gereral Assembly. minlstws who ha¥e retlred from artive duty and an elder
appointed bythe Kithsession ofthich COFv8re8aiion.
The Generdl Assembly
The General Assembly is the Supreme court of the Church. ￿preSentIng in one the whole Church and actlng as its
supreme legislative, adminlstration and judicial authority, In dealing with all matters br¢yJght before it. The General Assemblv
15 norrnalty constituted during the first week in J¥Jne for worsNp and to condutt its busine55. At the end of business, it is
dlssolved. The membershlp of the General A55ernbly consists mainly of the active mlnlsters of each congregation. retired
mlnlsters and a ￿presentatIve elder ap￿Inted by the ljrk Sesslon ofea(h con8re8ation. The General A55embly for 2022 wa5
held in June 2022.
DEsaiiiryioN AND PURPOSE
Hl8h Klrk Balfymena pres￿erian Church is a con8re8atlon of ihe Presbytedan Church in Ireland. The Presbyterian Church In
Ireland. as a Reformed Church wrthin the wider bodyofchrist Tr$8rounded in the ScriptU￿Sand existsto love and honour God
throu8h faith in His Son and by the power of His Spirit. and to enable her mernbersto playthe5r part fiJlfillingGo(Ys mlssion
to our worfd.
The con8re8atlons Mission purpose Is bea thurch cr&itin8futyde¥oted followers ofthe Lordjesuschrlst who ore Loving.
Learnin& Servin8 and Reaching HIS namé.

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HIGH KIRK BALLYMENA CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conYdJ
AcnvmESANDOalECTIVES
The congfegation meets for worship every Sundayand viytors are welcometojoirt. The Sacrament of the Lords Supperls
obseNed on several (￿a$lonS dur5ng the yearand all those who have been baptised and who have made a profession of
falth In the Lord Jesus Chrfst are ￿MItted tothe Lortts Supper. fv congregation hold5 reEular bible study meetings and
has a wide range of organisations inclu¢thr8:
Little Hieh Kirk
h Kirk Kids
Tothers
Movement
Dee
er
pw
Wa
s'n. Means
Hope House
Br
Girls Bri
ade
Pre-&thool Communlty P
Llfe Groups
Bowllrbg Club
Griefshafe
Café Etyore
TheH
ACHIEVEMENTSAND PEAFORfvIANCE
Ordinarilythe frvstees look to ￿pOrt on the folowln8 aspects of thurch tsfe:
Worshlpand prayer
The ¢ongregatSon normalty meets torworshtp eath Sunday at 93Oam. 11.30am and 6.30pm. tthng the weel the Ufe
Groups provlde an opportunlty for members to meet to8etherftJrfellowshlp. to ￿￿the5￿lptures and for a time of
prayer.
As well as our reBLtrlar $etvicesdudng the year we acknowledged Gorfs gift of new life wth 8 Sacraments of Baptism and 2
seM¢es of thanL$8ivin& ¢ondu¢ted 5 marria8eser¥ices and 8ave thanks fw fabthful service5 and sought to comfort thL
who had been bereaved durlng the year.
At 31 De¢ember2022 therewere 767 communicant members and 6t8 famlliesconnected Wbth the ¢ongre8ations. At the
end of theyearour membership stood at 1.417.
The average week attertdance at Sundayworshl) is c. 650.
Pastoral are
Members of the con8re8ation who are unable to attend church due to Sit*nessor age are ￿$Sted on a regular basis by the
mlnlster. elders or byone of the con8re8atiiJn's pastor31 ¥i5iior&
Mlsslon ar￿ cArtrexth
At a local level the wngregational mlsslon •spect of chwth life is founded on the mission purpose as outlined above and
manifests itself in vaflous way5 as compasslonate and practKal Christsanlty, looking to reach people for Christ at thelr polnt of
need. To thls end the YK>Tk undertaken by our tife Cen1￿ Inltiatlve has experlenced exponential 8rowth and something that
Ihe ¢on8re8ation has embraced wth enthusiasm. The contiThJed development ol Café Eyplore whl¢h meèts weekty on
Wednesday provides a drfferent way in which chwth Is more *cessible tothe dernands of modem Ilvlng.
The coneregatlon supports the United Appeal for Mission which is a central fund of the Presbyterian Churth In Ireland. Thls
fund enables congregations to support the wider m155in of the denomlnation and to do m1551on and outreach on
denominational basis beyond what the congre8ation could doon ltsown. The United Appeal Fund provides financial sUPPOrt
for mlssion personnel at home and overseas, assistscongregations with the deployment of locally based staff, enables church
plantin& prowdes grant support forthe upkeep of church premises, assist withthe runningcosisof Vnion TheologicalColle8e,
the Church's trainlng colle8e for ministry students, and fThncially svpport5 con8re8ation in the afeasof worship, di5ciple5hip,
global mlssion. outreach. leadership. and pastoral care.
preSb￿ry
The congre8ation was represented at the regulaf meetin&s of Pretyerybyour mlnlsterarforone ofthe elder5 which were
conducted on-line. This provides an imrKJrtart link beiween the COFv8reg31ions and the wlderstnjttures of the church.

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General A55embly
The minisierandoneofourelders were nominated toattend the meetingof the GeneTalAssembtyof the P￿byte￿8n Church
in Ireland held in Assembty Buildin84 BelfaSL In June 2021
The churth committee have undertaken measu￿$ to enswe that we have ÈmeTged safely from the covid restrictrons and
meet on a regular basis to eftsu￿ that the rneasure5 in placeare appropriateforour risk profile and that the risk assessments
are current. In line ￿￿th the expectations ètlvised in last yearfs re￿rt we were 3ble to repayall IFL'S and finished 2022 free of
debt.
High Kirk 15 a vlbrant and busy feHowshlp as evidenced by the numberof organisations alrea(ly identified within this trustee
report. At the very core of our or8anisakn.onal strUttU￿ Is a deslre to be both Caring and miss6onal. Suth a ¢ommitmer)t Is
built around ensurlng ourchrlstian values are shared based on a de¥ under5tandm8 of the biblKal principle5 that underpin
all we do-the Lordship of Jesus Christ is our central theme.
Set against such a backdrop all that we do then ￿flects a willin8nesstt• meet people's needs rf8ht where they are. We want
an a114nember mlnlstry and whlle numbers artendlrr4 can encourage the leade￿hIP of the Indvidual s)r8atTrisations the maln
thrthstof what we do Is to see Ilves dMn8ed and a personal relatIo￿￿1P with Jesusalrlst ethbllsheo.
High Kirk wants to play a full part in the comrnunity that is Balymena and atthe core of all we do 15 Qur desire to make
'church' rnorewelcomlng and prartl¢al as we develop w mtsskonal ONA. Every daywe are'open for busines< with activities
caterlng for evèry part of our membership. These ra￿e from thechFldren within the wtrschool p*group and even before
that wth ourTothersgatheTings right through to those senior rnembErs of ¢Jur fellowshlp who are ihe backbone of our
Bowlin& PW. and Hub activities.
Ouryouth organlsation5 continue togrow and the numbers olyoun8 peoplè building their foundational Chr6srlan
expedences Is very encouraglng as they develop from Hl8h Kbrk Little Kids. HiEh KFrt and Hi8h Kirk Yotrth, throu8h GB &
86 and on Into the Movement and Deeper- given practical opportunitiesto show thelr faith Is maturing and real through
variety of mlssion opportunftles at home ènd overseas.
The trusteès are wnmitted toe￿UT1ng that Hiqh Klrk demonstrates a pTrctical side to Ourchri￿19n1ty and the prlncipbes
Ihar underpln It. Hope House Continues to be part of our lool, communlty and we look to play as full a part of the resldenys
association as we can. We need to bjlld on these relatiornhip5 aod show practical love as we reC￿nISe that'faith withoui
works is dead.,
Voluntee
The Trustees wish to acknowledge their deep appredatlon of those 8l¥e freety of thelr tlme by sepAng on commhttees
and helpln8wlth or8anlsalion5 and other church actfvitle&

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HIGH KIRK BALLYMENA CON6REGATK)N OF PAESBYfERIAN CHURCH IN IRELAND
TRusfEESANNUAL REPORT l¢onVd)
PUBLIC BENEF￿￿A7EMEIir
The Presbyterian Chvr¢h In Ireland meets the p￿)liC beneft reryirement by providingbenefitto its members and thegeneral
public by maklng kr￿in the Chfittian Gosrd of the Lrydjesus Chiistthmugh the3dvar￿1￿It of religion.
The direct benefits which flowfrom the purposes of the Church indude the gainln8 of an understanding in chrisb.an beliefs as
set outin the Bible and In the Churcws subordinatestandards ItheWe5tmlnsterConfE5sion of Faith andthe5horterand Larger
C*echismsl leading to spirltual and moral development and opportunitie5 for response to Bible teaditng. In tum, this
framework lead5 to practical e¥pressions of Chrtstlan beliefs and standards In the kol cornmunity 5u¢h as through the ca
of those In need lindudingthe slck. dlgbled. and bereavedl.
General￿, the above benefitsaredelivered locally byCOngre￿IlonsOftd their membersor arefacilÈtated through preS￿e￿Ie$
or are organised and delivered centrally. Local delivery is fatilitated by central resouros In almost all cases. PublÈc access is
made known th[0￿h thè L￿e of notice boards. printed material, pr￿ advertlsement, websites, and social medla or in other
ways.
The benefits are demoh5trated throu8h regular evalu*ion of the services and Informal and ad-hoc feedback from members.
their famllles. and members of the public.
The puipose d￿5 not lead to hami. The only private benefft flowing from our purpose Is related to Ministers, Mlsslonaries,
Deaconesses. Irlsh M155ion Workers and lay A8ents who r￿1Ve benefits a$ 3 reyjlt of their hoJdln8 office or employment.
However, this is incidental and necessary In order to further our charllable purpose. There are no other prlvate benefits. The
benÈfitiades of thls purpose are members. thèir famlmes. other individuals that the Presbyteilan Churth in Ireland is In direct
and Indlrettcontact wSth, thecommunityiA whlch pastoral servke$a￿ prowded and othercommunltlesthroughout Northern
Ireland, the Republlc of Ireland, and worldwide which benefit from our en8a8ement with and support for both Chrlstian and
other secular organisatlons. chaiities. and indNidual rnen*)ets of the public.
The KSrk Session ha5 had re83rd tothecharitycommisslon's pubmc benefft re9utyement statut0ry8u1dan￿.
FI￿NcIAL AEVIEW
The congregation's maln source of income Is members. contributions throu8h the Weekly Freewlll Offerin8. The￿ were 469
contrlbutlng families during the year1447 in prevrous year. 20211 donatin8 a total of £3517821£323,929 in previous year,
20211
Total income of the congregatlon durlngthEye¥ was £825.613 compared to £826.396 In the prthflousyear.
Total expendlture in the year ended 31 December 2022 was £83351412021.. E716,302).
RESPONSIBIUTIES IN R£SPEcfoF FININCL4LSTATEMENTS
The Trustees are responslbtefor preparln8 theAnnual Report and the fi￿￿¢1?1 ststements in accO￿aTh￿ with appllcable lèw
and Unlted Kln8dom GeneraltyAccepted Accountln8 Practice.
The Tru5teEs are requlred to prepafe financial statements for t￿h financial year which give a tfue and fair view of the state
of affairs of the con8regations and the ffftancial actIV￿leS for thatyear. In preparinB the financial statsments the Trustees ore
required to=
Selert suStable a¢couniin8 polldesand then applythem consistentty.
Make judgements and estimates that are reasonable and prudenL
Prepare thefinan¢ialstatementsonthegrAn8concemba5is unlessit blnapproprtate to pre5umethatthe funds will
c¢)ntlnue in operniion.

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HIGH KIRK BALLYMÉNA CONGREGATION OF THE PRESBYTEAIAN CHURCH IN IRELAND
TRU5TEESANNUAL REPORT {conVd)
The Trustees are responyble for keeprn8 adequate accountirE records that are sufficlent to show and explain the fund5
transactions and disdose with reawnable accuracyat anytimethefinancial poytion ofthe congregations and enablethem to
ensure that the financial statements comply wth the Statement of Ilecommended Prattl￿ -Accountin8 and Reportir78 by
Charities11 January 2015r. They are also responsible for safeguardirt8 the a55ets of the congregation and hence fortaklng
reasonabte steps for the preveniion and detertion of fraud and thher Srre8ularities.
GOINGCONCERN
The activitlesof the conBregation are dependenlon OV8OiDB conttknrtions fiom its members. ThÈ Trusteès are of the opinion
that the congregaiion has suffiaent resources at the date of approval of these financial st*ements to meet commltments
which will arise in the year from the date of signing Ihis report and subject to the continuing support from members to fund
on an ongoing baslsthe corv8regatiorfs current auryibes *KJ otherffinar￿lal tommitments.
AESERVES POUCY
The Trustees have con5idEred the level of un￿tritted reserves that It Is appropriate to hold tskln8 account of current and
ongoing ¢ommlrments. Ag a faith-based orBanLsalon the Tnlstees are of the oplnlon that the rnembèts of the congregation
provide finance for the lurtherlng of Chrisys kin8dom and as such expeci the Trvstees to hold a mlnlmum of reserves. The
Trustees a￿ comfortable with this expectation but will contlt)ue to review such a pdlcyln Ilght of reg)onsibilities for the staff
within their employ. The current pollcy t5 subject to re¥lew in lune 2023.
IIISK AEVIEW
A review of major rlsks has been undertaken bytheTnJstees systemsand prtKedures implemented to manage identified
rlsks. The principal risks are on relation to the likelihood of reputatimal dama8e and financial risks associated with the
expectation of on8olnq financial SUFVOrt from members. These risks are mitigated by the Twstees. and ihe Congregational
Committee. reBularly monitorin8 the various actlvitles of the congre8ation at srated meetings and by encouraglng membws
in their regular 8lvlng. The use of one principal bank actount and ¢￿er$l8ht from the finance commirree enables such risk
manaBement to be approprlèlely managed.
Approve(I
the KlrkSwSon at a mttfjn8 on 18 May 2023 and s18ned on its behalf by.
Rev NA Cameron
MrG McQuoid
Trustee
Trustee

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HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAIID
INOEPENDE14T AUOITOWS REPORT TO THE TRUStEES OF HIGH KIRK BALLYMENA CONGREGATION OF THE
PRESBYfERIAt4 CIIURCH IN IRELAND
nlon
We have audited the financial statements of High ￿1rk Ball￿￿ena Congregation of the p￿$bYter￿an thurch in Ireland (the
'charitV) for the year ended 31 December 2022 which comprise the statement of finanrial activities. statements of finarKlal
P055tion, ststement of ¢a5h flows and thè rÈlated notes. inchjding a 5umrnary of significant accounting policies. The financial
reporting framework that has been applied in thelr preparation is applicable law and United Kingdom AccountiT18 Standards.
Including FR$ 102 The Financial Reportin8 Standard applicable in the UK and Republ1¢ of Ireland (United Klngdom General
Accepted Accountin8 Practi￿1.
This report is made Sole￿ to the chariws membews. as a body. in accordatKe ¥&ith section 65 of the Charfties Att (Northern
Irelandl 2022. Our audit work has beeft urtdertaken so that we mght stste to the charitrfs ￿berS those mallets we are
reqvlred to state to them in an auditorfs report and for other purpose. To the fullest extent permitted by law, we do not
accept or a55ume Tesponsibiltyto arbyone otherthan the charityand thetharitvs members asa for ouraudit worl for
this ￿Port, or the opinions we have formed.
In ouroplnlon the finandal statements..
Glve a true and tslr vlew of the state of the ¢hariVs affaSrs ès at 31 December 2022 and of Its incoming resources
anil appli¢ation of resources. indudlng Its income arKI expenditure. for ihe year then ended-
Have been properly pre￿red In attOrdan￿ wtth Unr<ed fingdom Generallykcepted Accounting Prartke:
Have been p￿Pared In accordance with the requirementsof Charities*Lt (Northem Ireland) 2022.
Baslsfor Onlon
We conducted our audit in attordante with Intematlonal Standards on Auditing IUKI IUKII and applleable law. ¢)Jr
responsibiliiies under Ihose stsndards are further described in the audiiorfs responsibilities for the audit of the financlal
statements section of our report. We are Independent of the charity in accordance with the ethiral ￿quirements th* are
relevant to ourauditof thefinanclal statements Fnthe UL indudin8the FRCS Ethical Standard, andwe havefulfilled our other
ethical iesponsibilities In accorda￿e wlth these requirernents. We belleve that the a￿lIt evvjence we have obtained Is
5ufficlent and approprlate to provide ) ba51s for our opinion.
In audSting the fiftanclal statements, we have wncluded that the trus￿5 use of the golng concern basls of accounting in the
preparation oFfinanclal statements 15 apwoprfate.
Based on theworkwe have performed. we have not tdentihed any material uncertslnties relaling to eventsor condiilonsthaL
Indlvldualty orcollertlvefy. maycast dovbt on the chartvs abilltyto Continue as a801ngcon￿rn ftsr a period ofat least tr￿1ve
months from when the ffinanclal statements are authorlsed for use.
OurrespoFbsibilÉtie5 andthe responsibilitlesofthetntswith rewtto8oin8corKern arede5cribed inthe relevantsections
of this report.
Otherlnform•tlon
The other Information comprfses the Infomiallon included in the annual report other than the flnancial statements and our
audltorfs report thereon. The trustees are responsSble fortheother knfomiation. Ouropinlon on the firtancial ststemenis does
nol covertheotherlnforn)ation and, e￿p1 to theextentothepwiseexplicitlystated1nour￿F)Ort. wedo notexpress anyform
of assurance concluslon thereon.
In connection with our audr¢ of the financial statements. our respoAsibility 15 to read the other information and, in doing $0.
consider whetherthe other inforrnatK)n Is materrally inconsi5tentwith thefiTrancK41 ststements orour knowbed8e obtained in
the audlt or othenwise appears to be materially mlsxated. If we identify such material rncon5iStenoes or ap￿rent material
misstatements, we are requlred to determine whether there is • rnaterial missiaternent in the fI￿nCIal statements or a
materlal mlsstatementofthe other information. If, based ontheworkwe haveperfomied. weconclLKJethatthere Isa material
mi55tstement of thi5 Otherinfomtstion, we a￿ required to re￿rt that fact.
We have nothin8 to report in this regard.

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HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND
114DEPENDE14T AUDrroiYs REPORTTO THE TRUSTEES OF HIGH KIRK BALLYMENA CONGREGATION OF THE
PRESBfiERIAN CHURCH IN IRELAND {conVd)
Mattets on whkhv•*are requlredto rewttyexeptl
In the IIEht of the knowledge and understanding of the tharity and its envir(Kvnent obtstned in the course of the audlL we
have not identified material misstatements in the trusted rerANt.
We havè nothing to report in Tespect of the following m*iers In relaticffl to whKh the Charltle5 Art (Northem Ireland) 2022
requires us to report to you if. our opinion=
The infoTrn*ion given wlthetrustee￿ report is inconsistent in anymaterial respect with thefinancial statements,. OT
Adequate accountln8 records have not been kew. or
Thefinandal statements are not ￿ agreerr*nt withthe acctyJntirErecords and returns. or
We have not ￿e1ved all the InforThtion and explanattonswe require forour audit.
As explalned more fully In the trv5tees' responsibilitles statemenL the trvrtees are responslble fr¥r the PTeparatlorb of the
fin3nclal statements and for bein8 sati￿led that they 8ive a true and far view. 3nd for such intem•l contr¢1 as the trustees
determlne is neCeS￿ry to enable the preparatlon of financial statements that are free from material mlsstaiernent, whether
due to fraud or error.
In preparln8 the financial staternents. the trustees are responsibfe for assessin8 the charitl5 ability to continue as a going
oncern, disdosing, as appltcable. mattels related to 8olng con￿rn and usin8 the 80ing ￿ncern basis of a¢¢ounting unles5
the trustees either Intend to IKJuldate the charity orto cease opwatlons. or have no realistic altematlve but to do so.
Audltorfs responslbllttlesforthe audlt of thefinandal st*emerrts
Our objectives are to obtain reasonable assuran￿ about wthether the finandal statements as a whole a￿ free from materlal
misstatement, whether duetofraud or error. and i015sue an 3uditorfs report that includesour oynion. Reasonableassurance
Is a high level of assurance but Is not a euarantee thai an audlt conducted in accordance with ISAS IUKI will always detect a
material mlssiaiement when it exist5. Misstatements can adse from Iraud or error and are consldered matefial if. indlvSdvally
or In the aEere8ate, they could reasonably be experted ¢0 influence the economic decJsit)ns of users taken on the basis of
thege financial statements.
As part of an audlt in accordance wlth IUK). exer¢i5e professlonal ludlement and malntain professlonal $￿pticISM
throu8hoLrtthe audr(. We a15Q:
Identlfy and assess the risks of materfa rniSSiaterw)t of the financial st*emertS. f*thether due to fraud or error.
destgn 8nd perform audlt pro￿￿U￿5 res￿nS￿e to those risks. and obtain audit evidence that is sufflclent and
appropriateto provide a basisforouropinion. The rlskof notdetectin8a material misstaternentresulting from fraud
Is hl8her than for one re5ultin8 from error. as fvaud may invofve collusion. for8ery, intentlonal omi55ions,
mlsrepresefttstions. or the override of intemal control.
Obtaln an undWst￿1fi8 01 internal control relevant to the audit in order to design audit prttedures that are
appropriate in the drCUm5tart￿. but not for the purpose of expressln8 an opinion on the effectiveness of the
Intemal cofttro].
Evaluate ihe appropriateness of accounting polloes used and the reasonableness of ￿CountIng e5tirnates and
related disclosures made bythe rrusEees.
Conclude on the appropriateness of the trusteeg use of the going concern basis of accountin8 and. based on the
audlt evidence obtalned. whether a material un￿n¥lnty exists ￿lated to events or conditlons that may cast
significart doubt on the tharivs abilty to Cont￿n￿e a5 a going conwn. If we conclude that a materlal uncertaiiity
exlsts. weare requlred todrawattention inowauditorfs reporttothe related disclosuresin the financial 5tatemerts
or. if such dI￿105￿re$ are Inadequate. to n7odify our opinron. Our condu￿0￿5 are based on the audit ÈV4dente
obtsined upto date of our auditorfs report. However. future events or wndition5 may ouse the charityto cease to
continue as a goingconcem.

an
HIGH KIRK BAiLYMENA CONGREGATION OF THE PRESThRIAN CHURCH IN IREIAND
INDEPÉNDENT AUDTFORS REPORTTO THE TRUSTEES OF HIGH KIRK BAILYMENA CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND (convd)
Evaluate the overall pre5entatlon. structure. arml content of the finandal ststemerts, including the disclosures. aftd
whether the financial 5taternents ￿pre$efit the vnderlw'ng transactions and events tn a manner that achieve5 falr
p￿sental10n.
We comm(Jnicate with those charged with 80Veman￿ regar(thn& other rnattew5. the planned scope and tirning of the
audit and significant audrt findln8s. Induding anY￿B￿Kant deficiendes In internal control th* we identify durin8 our audit.
Use of ourreport
Thls report is made soleEyto thecharrtVstrustee¥ as a body. in ￿Cordance￿Ath Part 4 of the Charities Ikcountsand Reports)
Regulations (Northem I￿13nd) 2015. Our audit work has been undertaken so that we miEht state to the charws trustees
those matters we are required tostate to them inanauditorfs reportand fornootherpufpo*.TothefiJlkstextent permTrtted
bylaw, we do n¢)t accept or assume responsibility to anyone other than the tharity and thè tharitrf5 trustees ès a body. for
our audltwori for this reporL orfoT the oplnlon5 VIE have fomie(l.
Innegan
Senlorstatutoryaudlt
Forand on behalf of
Potter Flnne8an Llmlt•d
Unlt 25 The Courtyard Business Pa
190 Galgorm Road
Ballymena
Co Antrlm
BT42 IHL
18 May 2023

an
HIGH KIRK ULLYMENA CONGREGATKIN OF7HE PRES8￿AtrI CHURCH 14 IREiAND
FOR THE YEAR ENDED31 DE￿mBEfi 21Y22
Re5tr1cted
Funds
Totsl Fund5
rotal Funds
2Qi
Funds
()on3tions and legacies
CharStabltr attivllles
Other tradin8 activities
Investments
Other income
Total
450.869
6,278
298,238
69.778
749,107
76,056
749,314
76,554
450
450
443
85
826,396
457,147
368,466
825.613
Eyndlture on:
Raising funds
Charitable adivitie5
Other expenditu
Total
4.460
438.476
390.578
829.054
716,302
442.936
14.211
127.3251
{13.114)
3S￿.578
122.1121
27.325
5,213
833,514
17.9011
716,302
110.094
Net Incomellexpenditurel
Transfers between funds
Net movemenl in funds
17,9011
110,094
RecorKillatlon of funds:
Total funds brought fonvard
Total funds carrled fonvèrd
180,126
167.012
1110.034
2.115,247
2,29J.160
2,282,259
2,180,066
2,290,160
io

an
•*
HIGH KIRK BALLIMEt4ACONGREGATION OFTHE PRES8￿1*￿ CHUROI IN IREiANO
ASAT31 DECEMBER 2Q2
Totsl Funds
Totsl Funds
2021
Funds
Funds
Flxed assets:
Tan8ible assets
Investments
Total fixedassets
37.308
17W3
L941.612
4.108
l945.720
1,978.920
21.981
2.0￿.￿1
2.123.680
4.070
2.127.750
Debtors
Cash at bank and in hand
Totsl currentassets
85,939
47.046
132.985
49.150
12L184
170,334
135,089
168.230
303,319
140,540
368,655
509.195
Uabllltle&'
Credltors". amounts falling (kn withln one ye
121.154)
(21.961)
1346.7851
111.831
169,527
281,3S8
162,410
Total assets less ojrrent IlabHltles
167.012
2.115.247
2,282,259
2,29D,160
Creditors: amounts falllri8 due afterone year
17
T<)tal netassets
167A112
1115247
82,259
Fundsof the thadty
Restricted fvnd5
Vnre5tricted funds
Total charltyfvnds
2.115,247
2,115.247
167,012
2,110,034
180,126
2,2sX).160
167,012
I67￿12
2,IIS 247
Approved
f the Kirk se￿10Th ata rneetlng on 18 May 2023 and si8ned on its behalf ￿.
A Cameron
MrG MCQ[￿[d
Trustee
T￿￿tee
li

an
HIGH KIAK ULLYMENA CONGREGAMON OFThE PRESBYTERIAN CHURCH IN IRELAND
ATEMEtITOFCASH FLOWS
FOR THE YEARENDED 31DECEMBER 2022
2022
2021
Net Incomel{Expenditurel
Adjustments to reconole netlncome/{expenditureJ tonet coshflow5from
operotlng activlties
Depreciation of tan8ible flxed assets
Net ffinan￿ cosis
Oncreaselldecfease in inve5tmerrts
Ilncreaselldecrea5e in debtors
Increase/ldecreasel in creditors
Net cash Inllthvfrom apertlnga(thltS
I7,￿1)
110,094
151,340
14501
117,9111
5,451
7,176
137.705
150,673
1443)
17.7721
658
253.210
Irhwin8 artI￿leS
Interest received
Payments to acquire tanglble tixed assets
Net ¢ash Inflow from Investu* athlues
450
16,5801
16 1301
14.162
113.7191
FITrandn8aCtl￿es
Interest paid
New lon8-term loans
Repayment of long-term loans
Net cash Inflowl{outh¢MI from fin*Kln8athk]e5
332.¢XKJI
I332.C￿l
1163.(KM)
1163.1kn)1
Net Increa￿(der1e￿I In cash and osh ewlYdl•nts
Cash and cash eqvlvalents at i January
Cash andcash eqtJl¥alentsat 31 t)eCem￿r
12CI),4251
368,655
168,230
76,491
292,164
368,655
12

an
HIGH KIRK BALLYMENA CONGRECATION (*THE PPESBThAN CHURCH Ihl IREiAt40
NOTESTOThEACCOUNIS
The financ￿￿ st*ements have been prepared In attordance wth applkable a¢¢ounting standardk While cornpllan￿ wlth
Statemènt of Recommended Prartice Accountln8 and aeportlng by Charities IFRS1021 15 nol mandatory account of the
guidanry contained therein has been tsken in the preparation ofthese Kcounts.
The financi41 statements have been prepxed ¥nderthe hlstorlcal tost conwntkn except for In¥estfftrtasset8 whith are
shown * market value. The finanoal statements include all tronsartlong, assets. and liabllltles forwhich thecongrwtlon Is
responsible in law. They do not Include the accounts of churth groups th* owe thelr affiliaticw) to abwther b￿, nor tkn5e
that are informal gatherin8s of church members.
FUNDACCOUNn146
Endowrnent fijnds are funds. the capltsl of wthich must be retsined elther permanently or at the congr4*lorfs discretion;
the Incomederived from theendowment Isto b2 used eltheras restrlrted or unrestricted Income hjnds depend11￿ uponthe
purpose forwhlch the endowThnt wasestabjbhed in the Ilrst ￿.
Restrfcted funds comprlse l¥) incorne from endowmentswhich is to be expended onty on the restricted purposes intended
by the donor and {bl reVen￿e donatlons or grants for a speclfk c¢n8re8atloTral actl¥ity irtended by the donor. Whert these
funds have unsp•ntbalances. Intereston theirpooled Inbvlment is apportlonedtothe indfvldual fundson an average b85iS.
Unrestritted fvnds are income funds which are to be sptrt on the con8re8atiorfs general wPos￿ Desi8n•ted lunds are
general luniis set aside bythe con8regaUon for use inthefu￿re.
IPKOMING RESOIIRCES
These are I￿luded in the Ststement of FlnarKlal Actlvities1SoFAI when."
The conBregatth becomesentitled to the resou
The tnrtee5 arevirtuallycertaln they will recefveihe resources; and
The monetsry value can be nwasured wilh suffident reliably.
Where Incomln8 Tesources have rdated expenditwe las wlth lundrnislng Intomel the iwJmln8 resource5 and related
expendit￿re are reported Voss In the SOFA.
6rnntsand don•tlons
Grants and don￿￿ are onty Inclthd inthe SoFAwhen the(ol￿Te9akn has untorthional entitlenwnt to the reSOu￿e
Incoming resourcesfrom tax reclaims are lthed In the SOFA atthe same time as the 8fft to whith they relate.
This ￿ only 5nduded in the SOFA once the related goods or s¢Thkes have been dellvered.
fjlfts In klnd
G7fts in klnd are accounted for at a reasonable estimate of thelrvaM*to the tharltyor theamount Irtualty realised. Glfts In
nd for sale ordlstributSon are inckxled In theaccounts IS K¥tsonlywhen sold ordistributed bythe charity. Gifts In klnd for
use bythe charityare Included in theSoFAas incomln8 resour¢es when receiwabfe.
13

an
HIGH KIRK 8ALLYMEPIA CONGREGATIC*I OFTrE pRE￿[ERIAN CFWJRCH IN IRELW4D
NOTESTOIHE ACCOUIIIS (0x￿dI
31 Detembw 2022
These are only induded In Incornireresources l¥rith an equlvalent amourt In resourtes expended) where the benefft to the
charlty b reasonably quantffiable. measurable. and materlal. The rdlue placed on rew(¥￿$ 15 the estlmated valuè to
the charityof the seryfj￿ or facility recehred.
Volunteerhelp
The valueof anywolvntary help receb¥ed Is not StrKluded inthe a¢countsbut isdes¢ribed in t￿tThste￿ annual TeporL
Thls Is Included In the ac¢ounts when recelvable.
In¥eslThnt4alns and losses
Thls Includès ary8ain or loss on the Sa￿ of iftvèstments and any 8alTh orknssTrsultin8from revaluSng InVestn￿t0 market
value at the end of the year.
EXPENOfWRE AND UABiunÉs
Uablllty re¢oenit•on
Uabilities afft reco8nlsed a5 soon as there Is a legal or ¢onstnxtive obljgatlon comnMttin8 the congregatSon to pay out
resour
These Include costs of the preparatlon and exawanation of statutoryattounts. costs of trustee meeting5 and cost of any
leqal advlce to t￿￿tee5 on governance c*a>nstriutlonal matter&
Gr•nts¥Ath perfrymanL¥ a￿￿1¢10
Where the charfty 8tves a 8rant T41ith condltlons for Sts pgyrnent belng a spedlk level of seNice or output to be pro¥lded,
such 8rnntsare onty rew8ni5ed in the SOFA on￿the recipient of the 8rant has provlded tle specified 5eThlre oroutpul.
Theseareonty reco8nlsed intheaccountswhen a commlth)ent hasbeen madeandthereare no condbtbnsto bemet rèlètlng
tothe yantwhlch remain In the control of the Charfty.
Suwrt costs IrKlude central I￿￿t￿)n5 arKI have been allocatedto xtt¥ltycost¢atwrieson a bas15 conslstent wlth the use
of resources. e.g.. allotatlng property cots byflooraTeas. or peropits, stsff costs bythe timespert and othercosts by their
T4n8lble Nxed Awts
TanBlble fixed assets for use by d￿rIty. These afft capitaised rf they can be used lor rnOTe th&n one year. and cost at least
£2.500. They are b?lued atcortor, Ifgffted. atthevalue to thEeharlty on recelpt.
Depreciation Is recorded on all t8￿¢ble Ilxed assets than freehold laThl, at rates cakulated to Twffte off c05t le55
stimated resldual value, of each asset over its experted useful life as follows
8uildings
r 50years
Flxtures. fftt1r￿. and equlpmert
-Lver 10 yea
14

an
HIGH KIAK BALLYMENA CONGREGATION OF1￿ PRESBYfERL4N CWRCH IN IREL•2ID
••
NOTESTOTHE ACCOU14TS (¢onVdl
31 Dember1022
lTrvestmentsarÈ quoted ona rec￿nISed stock e¥than8ewevalued at m¥k£t¥alue attheyearend. Other investment assets
are Included at trnstees, I￿St estKnate of marketvalue.
DONATIONSAND LEGAaES
Total Fw#Y5
2022
Totsl Funds
2021
Funds
Recorded 8b¥ing
Loose ¢olle¢tlons
Donations and wfts
Gift Aid
Le8acie5 and bequest
3S2.782
248.733
601.515
615.692
L(K)2
500
130,120
17,873
77,905
17.873
127,055
49,150
450
749.107
749314
. CHAftWA8￿ Acnvrnts
Unrestrlcted
Funds
Totsl Funds
Total Funds
2021
FuThJ5
Income from charitable activitles
Fees from weddinlsand funera
Grants
66.378
72.463
59.943
i(
16.511
76,554
193
6278
3,593
74056
OThER TRADING AcrivmES
Unrestrlded
Funds
Tot81 Funds
2022
Totsl Funds
2021
nds
Fundraisin8 events
Lettlng of premises
Trading income
INVESIMEpirs
Unrestrkted
Funds
Totsl Funth
2022
Totsl Funds
2021
Funds
DeposSt lrterest
General investment fvnds
Property rents
Other Investn￿nt In￿Me
412
412
153
443
15

an
HIGH KIRK &4LLYMENA CONGREGATION OFTHE PRES8YtERL4NCHURQI r4 IREL•IID
NOTESTOTHE ACCOUP4TS (wrfdl
31 D￿rnbel 2022
6. tYniÉR INCOME
Totsl Fund5
2022
Total Funds
2021
Funds
Other Income
85
85
RAISING FUNDS
Restrlcted
Fund5
Total Furbd5
2022
Totsl Funds
P*VO envelope5
Fundralsirrf events
CHARffA8LE ACnVffES
Unrestiiaed
Funds
Totsl Funds
2022
Totsl Funds
2021
Funds
General AssemblyAssessments
Presbyteryfee5
Mlnlstry and supportskff cos
Con8re8atkonal runnln8 expenses
Donationsto Missions & ¢haritie5
Governance wsts
20,049
20.049
1.696
20.224
296.464
IISA14
715
4,138
438,476
44619
207.381
136.578
314.438
258.616
117,291
3,663
716302
322.795
137,293
4.138
829P54
390578
OThEft EXPENDMJRE
UnrestrlLted
Funds
Total Funds
2022
Totsl Funds
2021
Funds
Loan interest
16

HIGH KIRK &ILLYMENA CONGREGATION (%THE pr4EsBy￿ CHURCH IN IREiAtr4D
NOTESTOTHEACCOUPits (tonvd)
I￿ EMPLOYEES
20Zi
Wa8es and Salarles
Sodal Securlty Costs
Pen51on contributions
240.432
11.916
210.975
3.761
r4uMberotemployees
The average nurnberofemployeesdurln¥ the year were
2022
A¥era8e number of empk>yees
16
14
11. PEPISION COSTS
The ministerof thecOngrogat￿ isa rntmber ol Ihe Presbyterlan Ctr¥Jrth In Ireland Pen￿on Scheme121MJ91. Thbs Is a scheme
operated by the Presbyteri•n Church In Ireland, a separate re8lstered charlty. The congregation pays an a5sessmert to the
Pre$b￿erIaft Chufth in Ireland equivalent to the employerfs pen51on contrlbutbon foF the Stheme and based oft ihe stipend
paid to the minister. The Presbyterfan Church In Irdand Penslon Scheme120091 Is a funded Scheme of the dèfined benefit
typt. prowding defined befteffts based on career a¥eraged revalued salary. The Scheme has ￿ets held In a separntely
dmlnlsteredfvnd rnanaged by¥ board of tntstees. The Prtsbyterianawrch and theSchemeTwstees haveagreeda funding
plan to ensure the scheme is sufficiently funded to meet current and future obllwlons. A fornial schedule of contributions
was drawn up on 2S November 2015 whereby the Presbyterlanchurch agreed to payfrom 31 December 2015 contrlbuttons
of 24% of penslorkable salarles to cth*r the accrual of beneffts for future sernice, expen$4 the cost of Insur1￿ death In
servlce beneffts and funding the scheme deficit.
The contrlbutlons made bythecon8rWlon durln8the yearwere
2022
Contrlbuuons
IL379
11.128
The ¢onyeBation operates a defined pension Contribution polic¥for Its employees. The scheme and its assets are held byan
Independe￿$￿•m• m•nè8er.The peTrsionth•rge represents thecmtrlbutionsduefrDm thecongieg*ion durlngthèyear.
Contrlbutlons
3,761
17

Presbyter
an
HIGH KIRK BALLYMENACONGREG4TION OF THE PRESBYfERIAN CHUACH IN IIIEiAPID
NOTESTOTHEACCOUIITS Iconvdl
31 December 2022
IZ. YAMGIBLE FIXEDASSETS
Churth &
hal
FIxiuM
ffttln8s&
equlpment
COSTOR VALtMTIOM
At l January 2022
Addltlons
DIspO￿lS
At 31 December 2022
6.73&674
468.659
65,272
7.271605
7x674
71JS2
7.279.185
DEPRECIATION
At ljanuary 2022
Char8e for the year
Ellminated on disposal
At 31 December 2022
4.990.377
134.775
131,195
9.374
27,353
7,191
5,148.92S
151.340
5125.152
5300265
NEf BOOKVALUE
At 31 December 2022
At 310ecember 2021
1.978
2,124680
L718297
3a7,464
37,919
Beq￿ests
PCI General Ibwestment
4,108
17.873
21,981
4070
4M70
14 DEBTORS
2021
Gft ald re￿)Verab
Prepayments
IZ7.055
8,034
135m
130.120
10,420
140,540
15. CASH AT BANKAND IN HAND
Danske ChaT•tyA¢count
Danske Investh*nt Ac¢ount
168.230
368ffi55
655
18

an
HIGH KIRK BALLYMENACONGREGATla¥ OFTHE PRESBYfERlPt4 CHURCtrI IN IRELAND
WOTESTOTHE ACCOUNTS Iconed)
31 December Xk12
I& CAEorroRS:amou¥ts wlthln one ye
2021
2021
Creditors
PAYE Ilabllity
Accruals
Interestfree loansfrom mernbers
11.542
3,054
6.731
337,CQO
346.785
4.915
2L961
17. aiEOITOR&" •M¢)unts f•lllrydu• afterone
2021
Interest free loansfrom members
8ank loan due <1 year
I& FUND BALANCES
Uhrestricted Fuh
2021
Genernl fvnd
167,012
1671112
180.126
180.126
2022
2021
Property Fund
One Mlsslon
One Mlssion Local
Unlted Appeal
8equests
eenew)lent Fund
pw
Youth & Children's Fund
Pre-school
Students Bursary
Moder8toTsApwl
World De¥elopmentAppeal
Orphan & thildreTr's ScKlety
2.017,238
41,353
2,021.475
30.284
17,4%
4,108
714
L819
15.016
4,070
1.750
614
23.323
27.951
130
21
4.530
1.158
ZJ15k47
7,599
1,145
110,034
19

HIGH KIRK &41LYMENACONGIIEGAII&N OFTHE PRESBYfERIAN CHiMiCH IN IIIELAND
b•lanre
batsrKe
General fund
180.126
IW126
457.147
457J47
1442,936
127,325}
127JZ51
167.012
167.0
Property Fund
One MI￿10￿
One Mlsslon Local
Unlted Appeal
Bequests
Benevolent ￿nd
2,021,475
30,284
143,165
99,829
11,798
1147.4021
188.310)
111.165)
130.0161
UJ17,238
41,353
{4SOI
16331
15.016
4.070
J.750
614
17A96
4.108
1714
I￿19
38
15361
(1.5COI
(33,5401
156,880)
(1301
{12.3551
(7,S991
11,1451
1390
L705
IL298
51,188
1,487
12,376
4,530
1,158
368A66
Youth & ChIld￿rtS Fund
Pre-5th001
StLtdents 8ursary
Moderatorfs Appeal
World Development Appe41
Chlldren'$ society
21.242
27.951
23.323
IA87
zi
4,530
1,158
IIIS247
7,599
1,145
2,IIOm4
Z7J25
Total
2290,160
825,613
I833￿14}
1.282259
l& Rel•ttd P*rtyTr4nsa¢
Rev Norman Cameron Is a Trustee and recelved renUMer￿0￿ of £47,411 12021: £46.368) and pensbn contribution5 of
£11,37912021: £11,128) through PCI with £6.38212021: £6.242} elpenses belng pold bythe thuth.
Mr Kelth M¢llroy Is a Tnjstee and was pald £0 (Z021: £15W8) and pen51on contrlbutions of £012021: £3511 by the church.
Kelth Mcllroy ceased employment in Au8ust 2021.
DrPhilip Mccartneyand MrGordon Mont8omery4reTrvstees andare alsodlrettorsofMCCComputersLtd. MCC Comwiler5
Itd was pald £7.32012021: £4.0161 in respert of ser¥ke5 pro¥ided durirgtheyear.
20