Ballymagrane Congregation of the Presbyterian Church in Ireland Independent Examinerfs Report to the Charity Trustees of Ballymagrane Congregation of the Presbyterian Church in Ireland I report on the accounts of the Charity for the year ended 31 December 2022. Respectlve responsibilities of charity trustees and examiner: A5 the charitls trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsiblllty to: examine the accounts under section 65 of the Charities Att, to follow the procedures laid down in the general Direction5 given by the Commisslon under section 65{9)Ibl of the Charities Act to state whether particular matters have come to my attention. Basls of Independent examlnerfs 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 Directions given by the Charity Commission for Northern Ireland under section 65{9){b) of the Charities Act. My examination included a review of the accounting records kept by the 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 to believe: l. That accounting records were not kept in accordance with section 63 of the Charitie5 Act. 2. That the accounts do not accord with those accounting records. 3. That 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. Independent examlnerfs statement I have completed my examination and have no concerns in respect of the matters11) to (41 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. 15103/2023 Andrew Gilpin FCCA WHR Accountants Limited Chartered Certified Accountants 56 English Street Arma8h BT617LG Date Ballymagrane Congregation of the Presbyterian Church In Ireland Statement of Receipts and Payments - Year Ended 31 December 2022 Note Unrestrirted Funds Restrl¢ted Funds Endownment Funds Total 2022 Total 2021 Recelpts Donations & Legacies Charltable Actlvltles Other tradln8 artlvltles Investment Income Other Income 33A19 5,910 10.044 39,329 10,044 41,041 6.341 282 939 53.708 402 53.99) 1,341 38,855 Total Recelpts 70,064 104,704 86,321 Payments Ralslng Funds Charltable Artlvltles 1,729 20.473 1,729 57,193 1,094 65,918 36.720 Total Payments 36,720 22,202 58.922 67,012 Net Recelpts I Payments Translers net 12.0801 11,88SI 47,862 1,885 45,782 19,309 Net movement In fund5 13.9651 49,747 45,782 19,309 Fund5 brou8ht forward 01 january 2022 31,251 80,220 111,471 92,162 Deduct non cashlbank related Endown Funds Funds carrled forward 31 December 2022 27.286 129.967 157,253 111.471 Ballymagrane Congregatlon of the Presbyterlan Church In Ireland Statement of Assets and Uabllities- Year Ended 31 December 2022 Unrestricted Fvnd5 Restricted Funds Endownment Funds Totsl 2022 Total 2021 Funds Reconcllatlon Bank and cash at start of year 31,251 80.220 IIL471 92.162 Net movement In funds 13.9651 49,747 45.782 19,309 Bank & cash at enij of year 27,286 129.967 IS7.253 111.471 ank & Cash Balances Deposlt Accounts Current Accounis 4.115 23,171 694 129,273 4,809 152,444 4,785 106,686 Total 27,286 129,967 157.253 IIL471 Memorandum Note Only Investment5 Endownment Funds Natlonal Savln8S 55A95 57,666 40,1))o 9S,495 97,666 Flxed Assels A55ets retalned for the Church's own use compr15e the followin8 propertles and are swed at Insured rdluatlons:. Church 8ulldln85 and Contents 944.102 833.298 Approved by trustees on 1510312023 and $18ned on Its behalf by.. Mrja Trustèe Date.. 1510312023 es Cromle Mr Murray Robln50n Trustee Date.. 1510312023 Ballymagrane Congregatlon of the Presbyterfan Church In Ireland Notes to the Attounts- Year Ended 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the iotal Income of the ton8re8ation Is le5S than £250.C(Kl the con8re8ation have elerted In a¢cordance wlth the pro￿$10n5 In The Charitles (Accounts and Report5 Ae8ulatlons INorthern Ireland) 2015 to Prepare its a¢¢ounts on a receipts and payments basls. FUND ACCOUNTING Endowment fijnds are fvnds, the capltal of whlch must be retalned etther permaftentfy Of ai the con8re8ailon'5 discretlon- the in¢orne deflved from the endowment Is to be used either as restricted or unrestrlrted In￿rne hjnds dependin8 upon the purpose for whlch the endowment was estab115hed In the first pl￿. Restrlcted funds compr15e lal In¢orne from endowments whlth Is to be expended only on the ieslri¢ted purposes Intended by the donoi and Ibl revenue donations or grants for a spedftc con8ie8ational actlvity Intended by the donor. Where these fvnds have unspent balanos, Interest on thelr pooled Investment is apportIo￿d io the Indiwldual fvnd5 on an a*ra8e balafto basls. Unre5trlrted funds are Income funds whlch are to be spent on the con8re8atSon's 8eneTal purposes. De518nated funds are 8eneral funds set aslde by the congre8atlon for use In the future. RECEIPTS 2. DONATIONS & LEGACIES Unrestrl¢ted Funds Resirfrted Funds Endowment Funds Total 2022 Loose collectlons Donatlons & 81ft5 Glft Aid Le8acles & bequest 470 27.108 5,270 571 470 31,950 6.338 571 4.842 1,068 33,419 5.910 39.329 3. CHARITABLE AcnviTIES Unrestrlcted Funds Restrocted Funds Endowment Funds Total 2022 Income from charltable attlvity & fvndrèisln8 Mernbershlp Fees Grants 6,232 612 3.2C 6.232 612 3.2QJ 10.044 10.044 4, OTHER TRADING ACTIVITIES Unrestricted Funds Restrlded Funds Endowment Fund5 Totsl 2022 Lettin8 of PremSses Ballymagrane Congregatlon of the Presbyterlan Church In Ireland Notes to the Accounts- Year Ended 31 December 2022 5. INVESTMENT INCOME Unrestrirted Funds Restricted Funds Endowment Funds Total 2022 Bank Interest Oivldend 2.496 51.212 2,778 51,212 282 53.708 53,990 6. OTHER INCOME Unrestricted Funds ReAdrted Funds Endowment Fund5 Totsl 2022 NIE Wayleave Payment Grave Fees Other Recelpts li 150 778 li 150 1,180 402 939 402 1,341 PAYMENTS 7. RAISING FUNDS Unrestrlcted Funds Restrlcted Funds Endowrnent Funds Totsl 20Z2 Fundralsln8 1,729 L729 1,729 1,729 8. CHARITABLE ACTIVITES Unrestrlcted Funds Restricted Funds Endowment Funds Total 2022 General Assembly A$5essments & Payments Presbytery Fees Mlnlstry & support siaff RunnSn8 expenses Donatlons to Mlsslonslcharltles Governan￿ costs Grants Refunded Flxed Asset Addltlons 271 20.165 9.620 271 20.165 15,636 7,412 660 6,016 7.412 6.436 6,436 36,720 20.473 57,193 Ballymagrane Congregation of the Presbyterlan Church In Ireland Notes to the Accounts- Year Ended 31 December 2022 9. FUND BALANCES Balance at start Recelpts Payments Surplusl (Defiutl Transfers nett Balance at end Unre5trlrted Funds General 31,251 36.720 12,0801 11,8851 27,286 31,251 36,720 12,0801 11.8851 27.286 Restrlrted Funds Unlted Appeal General Mlsslon fund Renovatlon Fund Organ and Cholr Fund Sunday Sthool Youth Gulld Glr15 Brl8ade 1674 2.706 3.911 6.961 1321 11,6031 49,213 32 70,067 443 5.099 $43 56.174 119,280 483 5,287 211 4,706 674 28 8.166 3E 7.778 13321 250 80.220 22,202 47,862 1,885 129,967 Total Funds 111,471 104,704 58,922 45,782 157,253