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West Congregatlon of the Presbyterlan Church in Ireland
Trustees Annual Report and Financlal Statements
For the year ended 31 December 2022
Re8lStered with the Charity Commission for Northern Ireland NIC105589

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CONTENTS
Trustee5 annual report
Independent examiners report
io
Statement of financial actlvitles
li
Balanee sheet
12
Notes to the accounts
13-20

Presbyter
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WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNVAL REPORT
The Trustees present thelr Annual Report and Finanaal Statements for the year Ènded 31 December 2022.
REFERENCE AND ADMINisfRATIVE D￿AlLs
West Congregation of the Presbyterian Church in IrelaNI
15-19 Ballymoney Road
Ballymena
BT43 58S
Reglstered Charity In Northern Ireland INICIO55891
CHARITY TRusfEES
The Charlty Trustees who served during the year or who were trustees at the date of this rewrt were.--
Dr David Allen
Mrs Ethel Armstron8
Mr5 Sarah Armstrong
Mrs Mari 8axtef
Mrs MarBaret Alexandra Boyd
Mi55 Anne Dlnes
Mrs Annie Erwin
Mr Bryan Gormley
Rev Oaniel John Kane B.Sc.. 8.D.
Rev Llnda Mary Keys
Mr Harry Lamont
Dr David Llnton
Mr Mark Livin8Stone
Mr Willlam Maurice Lv4ingstone
Mr Charles Lynn
Mrs Ellzabeih Lynn
Mrs Angela Mcclint
Mr Edward Mcconnell
Mrs Flona Mtconnell
Mr Robert Mccready
Mr James McKane
Mrs Laura McKane
Mr Mark McKane
Mlss Jennifer McLernon
Mi$5 Anna Morlson
Mr Samuel Murray
Mrs Alison Ramsey
Mr Alan Sheppard
Miss Hilary Taylor
Dr Scott Wharry
Mr Graham Wilson
Mrs Janet Wilson
Mr Robert Wllson
Mr Wllllam Wllson
PRINCIPAL OFFICE BEARÉRS
Mlnlster
Clerk of Session
Treasurer
Rev Danlel John Kane B.Sc.. 8.0.
MlssAnne Dines
Mr Wllllam Maurlce Livln8Stone

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WEST CONGREGATION OFTHE PRE56YfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'dl
INDEPENDENT EXAMINER
Steven Potter FCA
Potter Flnne8an Limited
Chartered Accountants
Unlt 2S The Courtyard Busines5 Park
190 Galgorm Road
Ballymena
BT42 IHL
BANKERS
Danske Bank
1.2 Broadway
8allymena
8T43 7AA
SOLICITORS
McKeNill Nellly
l Broadway Ave
Ballymena
BT43 7AA

Presbyter
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WEST CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REpoirr Icwvd)
In Januafy 2022 the Covid infection rate increased, and this prompted the retuffl of restrlctlon5. While we were able to ￿taIn in-
peI50n worshlp at two Sunday morning services, rnost groupsand oiganisations declded notto meet or to meet virtually via Zoom,
Éncluding18nite. our Bible Study gfoup an(J the Prayer Triplets.
In February 2022, the Muslcal Director feturnÈd the choir were pleased to start the New Year wlth an evening of singing
favourite hymns.
The first Kirk Sesslon meeting wa5 held in February 2022 and took the forniat of a group discu55ion on how to 'press the reset
button, In West Church. Rev. Kane encouraged the mernbers of Kirk Session to read Tony Merlda's book Love Your Church. Thi5
was followed on 19th March 2022 by an Away Dayat Carnmoney Presbyterian Church facllitated by Mr Rick Hill. PCI'S Dèvelopment
Officer.
Then, on Tuesijay 15th February 2022 Kirk Session recebved the latest "Revlsed PCI Covid-19 Mltl88tlons & Measures" agreèd at a
meetingof the General Council of PCI on Moftday 14th February 2022. Thls followed the Health MSnistÈr for NI'5 decision to remove
most of the legal regulations coneeining COVID-19 festiictions includlng the very few legal requirements whlth st511 applied to
churches.
So. in the four-week pefiod leadlng up to Easter. Hope Café resumed at 4.3(Wm on Sunday afternoons. Then, in early April 2022,
there was a further relaxation of the COVID restrlctions and in-person worship beBan to look slightly more nom)al. includlng the
resumption of Communlon Services uslng 8bves, t¢)w and extra spacing of the wlne cups.
In Aprll 2022, we celebrated the arrival of our new Deaconess wlth a SeThice of Indurtion, led by the Ballymena Presbytery. Slnce
then, she and her husband and daughter havè settled into West Church with ease and have been makln8 an invaluable contrlbution.
They have been 8ettingto know the congre8atlon and she has beenen8a8ed in numerous pastoral visits amon8 ourolder members.
As tSme ha$ gone by her gifts with children and famllies has becorne opparent and therefore herjob descrlptlon has been extended
from eight to ten sesslons a week to Incorp)rate this valuable role.
In and around thè Easter period more children's activities began to start up with a Crèche Party on a Saturday mornin8 2nd Aprll
2022 and a Scouts Service on 10th May 2022.
At a Kirk Se55lon meeting on 24th May 2022. It was decided to create a Listenin8 Task Group. Their remjt was to plan how to share
the ideas Rlck H511 had discussed on the Away Day in March 2022 wlth the con8re8ation and then, listen to thelr responses. So that
together West Church could bulld forward.
On Sunday 29th May Mr5 Sharon Garlough Brown. the award-wlnnlngauthor whose best-known book called Senslble Shoes visited
West Church and preached at the Sunday moming seTrke.
In early June 2022. a very successful Celebrati￿ of the Queen's Platlnum Jubilee was held. The Social Area was decorated with
royal memorabllia and a picnic took place In the clwrch 8roun(15. In addition, there was a vlbrant dlsplay of vartous Items ueated
by the Craft Cla55 on Thursday mornin￿.
At the beginnlng ol September 2022 there was a Back to School with God Sunday whlch saw an Increase in the nurnber of young
families attending the sunday mornin8 service and we were5olned by the Principal of Carniny PS.
Llstening Sunday took place on 25th September 2022 when Rick Hlll and And￿W Dickson from PCI led mornin8 worshlp, followed
by small 8roup discussions involvln8 most of the congre8ation in ihe Social Area. After thls, there wa5 time to flll In the onllne
suivey. A supplementary group discusslon session was held on 10th October 2022 in the evening.
Then, we had the opportunity to give thanks for God's goodness and faithfulness throughout the yeaT on 9th October 2022 when
we celebrated Harvest Sunday. The church had been creatively d￿Orated by a team of t)lented helpers.
Autumn 2022 saw the Inauguratron of Prayer and Praise Evenings in the sanctuary an¢J this provided time to come together
infoimally as a church family to pra45e God while listenin8 to what He was saying to us throu8h the sharlng of HIS Word.
On 9th November 2022 a Community SeTviceofThanksglvlngfor local buslnesses was organised bythe Ballymena Church Members
Forum. the IntÈr-ethnic forum, Ballyrnena BID and the Ballymena Chamber of Commerce and Industry. It Was 8¢)od to have the
time to interact with the local community.
Then. on Sunday 131b November 2022 ¥￿ wefe able to hold our usual Art of Remembrance whlch had been suspended for two
years due to the pandemlc and in the evenin& there was a service of Remembrance and Reflection for those who were grieving

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WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRusfEES ANNUAL REPORT Iconvdl
the loss of a loved one during the pandemic or at aTh)ther time. This was a worthwhile serylce which was well attended and very
Meaningful for those came along from both Ouf own congregation and other&
On 201h Novembei 2022 the Sunday mornin8service was ably led bythe Women's Mlnlstryand iftvolved a couple from PCI Overseas
Mission.
During the period May to December 2022 there were several retlrements from Kirk Session and thls prompted a chanBe in the
make-up of the distrlcts oveiseen by the iemainin8 elder5. This was completed in time for materials to be delivered to the
con8rÈgation before Christmas.
On Sunday 13lh December 2022. West Church was delighted to hold a Christmas Lunch for around one hundred and fifty Ukralnlan
refugees who now live in ènd around the 8allymena area. This was very well re￿1Ved and It is hoped to repeat thls event In the
future.
16th Decèmber 2022 saw the return of the long-awaited Musicfvr Christmos. Thls proved a very successful evenlng whlch saw the
sanctuary fllled with members and non-members enjoying the opportunity to listen to a wlde varlety of musical artlst5 and 8enres.
Itwas 8 delight to heartho building resounding tothe sln8in8of Christmas carols. This evening heralded the festlve season includln8
the Carol Setvice, the mSdnight Christmas Eve krvlce and the Christmas Mornlng service.
Also. 18¢h December 2022 welcomed the Wlldwest Service back a8atn and th15 proved a colourful and exuberant opportunlty to
worshlp God tO8ethef a5 a family led by the chlldrèn.
SeNices contlnued to be streamed for those WIK) had the equipment to vlew thern. CDS and DVOS were avallable, and delivered
to those who had not that facility. Help was also made available to those who needed it from the Hamper and Compassion
Ministries. This help was available for members and non-membefs alike. As we have come out of the pandèrnic thè Minister has,
of course, tontinued to SUPPOrt thè ill and bereaved to the Ilmlt of what was allowed with restrictions in place at any time.
A concern for Kirk Session has been the psychologlcal problems resultln8 frorn the disruption of normal lifestyle experSenced by
everyone over the past few years. The benefit. both spiritual and social, of members meetlng In person cannot be overe5tlrnated
and It is our hope that as clr¢umstances return to normallty that oven the most ¥ulnerable wlll feel more confident, and
comfortsble, about attending church a8aln.
STRUCTURE AND MANAGEMEP
The Klrk Sesslon
The charity trustees of the congregation are ihe mernbers of Its Klrk Session. Under the con8re8atlon'$ governing do¢umÈnt, The
Code, the book of the constltutlon and government of the Presbyterlan Church In I￿land, the Kirk Session 5eek5 to watch over and
promote the spiritual interest of the con8re8ation and of persons notconnected wlth any con8regatSon who are withln its bounds.
It ensures pastoral care is in place In the congrtgation and seeks to further the contrlbution of the Church to Christian wltness and
service in the local community. The Kirk Sesslon has dele8aied to its Congregational Commlttee the temporal affairs of the
congregatlon includin8 administering all funds and property belongi￿ to the ¢on8re8ation. Members of the Kirk Session are ex-
officio members of the Congregational Committee.
The Klrk Session consists of the ordained minister. the ordained assoclate minlsier, and the ruling elders of the congregatlons. All
mèmbers are entitled io propose. speak and exerclse equal votes at meetings, except that the Moderator, the mlnisters In artive
duty in the congregatlon, have no delibÈrative but only a casting vote.
Stated meetln8s of the Kirk se55ion are held at least five times each year.
To be chosen for the office of the eldershlp In the cOn￿83t10n a person must be a voting member and a regular attendant at its
ordinances. The selectlon of thosÈ proposed to be called to the office can be elther by the congregation or by the Kirk Session.
Members are then elected if they obtain the 5UPPOrt of two-thlrds of those attending a special meeting of qualified voters.

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WEsf CONGREGATION OF THE PRESBYTÉRIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (Confdl
Presbytery
Under the Presbyterian Church in Ireland form of 8overnance the Corporate oversight of a congregation 15 the responsibiltty of a
P￿SbY1ery which superintends generally the spiritual and temporal affairs of the congregatlons assigned to it by the General
Assembly of the Presbyterian Church in Ireland. West Church, Ballymena Presbyterian Church has been ass18ned to the Ballymena
Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery conslsts mainly of the artive ministers of
eongregations, minlsters who have retired from aLtive duly. and a representative elder appolnted by the Kirk Session of each
congre8ation.
The General Assembty
The General Assembly is the supreme court of the Church, represeniing in orte body the whole Church and actin8 as its Supreme
legislative, admlnlstration and judicial authority. in dealing with all matters brought before it. The General Assembly is normally
constltuted during the first week In June for worship and to conduct its business. At the end of buslness, it is dissolved. The
membership of the General Assembly consists mainly of the active minister5 of each congregation. retired minsters and
represeniative elder appointed by the Klrk Session of each congregat50n.
DESCRIPTION AND PURPOSE
West Presbyterian Church is a congregation of the Presbyterian Church in Irelaftd. The Presbyterlan 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 thiough faith in
His son and by the power of His Spirlt. and to enable her members to play thelr part In fulfiiiin8 God's mission to our world.
Our vision is to be a vlbrant 8rowin8 c￿rCh in which people of all a8es are becornin8 more Ilke Jesus, actlve In Ais servlce and
reachln8 Out in His love to our communlty and beyond.
The mission of West Church will be fulfilled through Minlstry Teams wb¢h the followln8 alm$-.
Worship- developln8 skill, ideas and resources that can be used kn seThlces of wor5hlp to bring pleasurè to God. lusin8 creative
arts such as music, diama etc.I
Discipleship - creatlng opportunltles for rndbvlduals to grow in their confidence, knowledge and appllcatlon of the s¢rlptures to
their lives, and therefore build intimate relatlonshlps wlth Jesus and become more Ilke him. Ithrough Home 8ible Study Groups,
Christianity Explored Courses etc.
Fellowship- creating opportunltles for bringln8 people together so that our sense of community is deepened a5 we get to know
each other better, making everyone to feel wekome In God's family at West Church. Ithrough aftor-church tea and coffee, social
events, conBre8atlonal lunches etc.I
Compasslon- creatin8 OPPOrtunilies for Christian service so that we may show practlcal care for people both Inslde and outslde
of our con6re88tlon, makln8 a real dlfference in their lives for the sake of jesus. Ipractical help for the eldeflys serving the
tommunlty on our doorstep, monthly food hampers. financial assistance with life's basics for people In serlous dlfflcultyl
Prayer- developing and deepenln8 the prayer life of con8re8ation through creatin8 OPPOrtunitles for prayer. Ichureh prayer
meetings, prayer triplets. provision of a Prayer Room, offerlng prayer mlnlstryto Indlvlduals e.8., after church services and on other
occasions as iequiredl
Evangelism- encouraging people of all a8es to a¢ceptJesus as their personal s￿l0￿r. and provide opportunities forwitne5sing to
our faith throu8h Alpha Courses. special events, street proletts etc.
Global Mi$5ion- ¢reating opportunities to learn about the 8rowlh of the Kingdom of God in other countries. encouraglng support
foi our n7issionaries and to provide short-term mlsslon opportunitles. loverseas mission speaker5. SUPPOrt for members goin8 on
short-term rhission workl

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WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (Convd)
ACHIEVEMEMfs AND PERFORMANCE
Worshlp and prayer
Due to the in¢￿aSe in Covld Infectbn in January 2022 and the return of more restrictions, we retalned In-person worship at two
Sunday morning services at 9.30am and 11.00am. However. most8foups and organisations de¢lded not to meet otto meet virtually
via Zoom, Includlng our Bible Study Group Ignlte and the Prayer TriFdets.
When the restrictions were eased in February 2022. for a four-week period leading up to Easter. Hope Café resumed at 4.30pm in
the afternoon. Then. in early April 2022, there was a further relaxation of the COVID ￿$trIctIOnS and In-person worship began to
look slightly more normal, including the resumptlon of Communion Services usin8 gloves, tongs and extra spacing of the wine cups.
From Easter onwards there was one Morning Servlce at 11am and the Evening Service Continued to be suspended for the rest of
the year, except for a Remembrance and Thanksgivin8 Servtce on 13th November 2022. the Carol Selvice on 18th December 2022
and a midnight Christmas Eve SeThicÈ.
There was a ￿qUest for a small group of young adults to meet durlng SprSn8 2022 and thèn another pre-exi5tin8 Home Group from
Autumn 2022 onwards. Likewlse. player meetin8s resumed in the church bulldin8 from September 2022.
As well a5 Qur regular 5ervlces durln8 Ihe year we acknowledged Gods glft of new Ilfe of five children at Sacraments of Baptlsm.
Five adults received the sacrament of the Lord's Supper on profession of faith. We conducted two marriage services and gave
thank5 for faithful servlces and sought to comfort those who h8d been bereaved durin8 the year.
At 31 December 2022 ihere were 355 communlcant member5 and 484 familie5 connected wlth the congregatlon.
The average weekly attendance at Sunday mowningworshlpwas 220 spread over two seryices up to Easter 2022 due to the reduced
capaclty and then meelin8 at one servlce.
Pastoral care
Re8ular in house visiting by Minister and El(lers wa$ not posslble during the first part of the year excepl in the case of very serlous
Illness or bereavement but has 8radually been returnin8 to a more normal pattern. However, there are slill precautlons for those
vlsltlng Nurslng Homes.
M155lon and outreach
At a local level, the congre8atlon has been Ilmlted In its opportunity to enB8ge with residents, but It Is hoped that more normal
outreach can be resumed In the comln8 yeaf.
The congregation support5 the United Appeal for Mlsslon which is a central fund of the P￿$byterian Chur¢h in Ireland. This fund
enables congregations to support the wider mis5ioll ol the denominatlon and to do mlsslon and outreath on denominatlonal basis
beyond what the con8regation could do on it5 own.
The United Appeal Fund provides flnanclal 5uppon for mission personnel at horne and overseas, •ssist5 con8re8ations Wlth the
deployment of locally based staff. enables church planiin& provides 8rant support for the upkeep of thurth premises, a5$1St with
the rurhnin8 cost5 of Unlon Theological College. the Church's tralnln8 college fof mlnlstry students. and financially supports
congregation in the areas of worshlp. disclpleship. global mission, Out￿a¢h, leadership and pastoral care.
Presbytery
The conBre8ation was represented at the re8ular rneetin8s of Presbytery by our ministers and representative elders, appointed by
Kirk Session. The elders report to Kirk SESSK)n regularly. Thls provides an irnportant link between the con8re8ations and the wlder
structures of the church.

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WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
General Assembly
The ministers and representati￿ eldèrs would normally attend the meeting of the General Assembly of the Presbyterlan Church
in Ireland held in Assembly Bulldlngs, Belfast.
Organisatlon5
Durln8 the year from Septembei 2022, normal activlties wlthln West Church cautiously started up, but in some cases are stlll
postponed until next year.
Wlld West (Sunday Schooll- met weekly in different age groups (4-7 years and 8-11 years)
Youth Fellowship- met occa￿OnallY on Sunday eventngs for Blble Study and discussion.
Women's Mlnlstry- and associated or8anisations such a5 the Book Club met monthly and the Coffee and Craft Club weekly.
The Frlendshlp Clrde- for Senior Cltizens from inside and ou￿de the Churth met monthly.
Men United- for retlred men, met week5y on Wednesday moTnin8s and for a Chrlstmas Lunch.
Buddles and 8undles- a Mother and Toddler 8roup resumed on Wednesday mornln85.
The Glrl's Brlgade- resumed meetlngon Thursday evenin8S.
Thevarlous Branches of 5￿Ull￿g IExplorerScouts, Scouts, Cubs, Beavers and Squlrrelsl- metweeklyon Friday evenings and follow
the relevant meeting plans. An Annual Service, celebratlng 100 years of scouting was held on 10th May 2022 using photographs
depictingscoutin8 durlngthe past century and there werevlslts and artivities awayfrom the meetingvenue. As previously dètailed,
the ScoLrts are controlled by their own separate tharbty registration.
West Café Isenior and Junlor Youth Club)- met on Satvrday evenln8S With between twenty and forty members. It is an open club
and is often the On￿ church interaction whith many of the children wlll have. Activltles and trips were or8ani5ed.
The Indoor Bowling Club- Unfortunately the Bowling Club has not reopened and. as thlngs stand. is unlikely to do $0.
Mu8-n. Bean-"coffee and cake" provided free for members and n¢)n-members resumed on Tuesday mornin8s from 10.00am to
12.OOnoon.
Volunteer5
As activities have resumed during the year. the Trustees recognlse that there Is still work to be done and that the many and varied
aspects of church life tan only exist by people maklng a commitment, often sacrificial, to bring about the splritual and pastoral
beneflts for thè people under its care. Hence Listening Sundoy in September 2022. The Trustees, wheTe they have the fequired
abilities, lead by example and with the ard of others, some members of the church and sorne not, wgrk hard to do God'5 work
amon8 the people. The work of volunteers can only be recogni5ed as Invaluable.
PUBLIC BENEFIT STATEMEMr
The Presbyterlan Church in Ireland meets the publk beftefit requirement by providing benefit to Its members and the general
public by maklng known the Christian Gospel of the Lord Jesus Chiist throu8h the advancement of reli8ion.
The dI￿¢t benefits whl¢h Ilow from the purp0se5 of the Churth indude the 8alnlng of an understanding In Christian beliefs as set
ovt In the Bible and in the Church'$ 5ubord¥nate standards (the Westminster Confession of Faith and the Shorter and Larger
Catechism51 leading to spiritual and moral developrnent and opportunities for response to Bible teachin8. In turn, this framework
leads to practical eKpressions of Chrislian beliefs and sLindards in the local comrnurFty Such a5 throu8h the care of those In need
lincluding the 51ck, dlsabled and bereaved).
Generally, the above benefits are delivered localty by COn8￿88t10n5 and their members or are facilitated through presbyteries or
are organised and delivered centrally. Local delivery is faciliiated by central resources in almost all Cases. Public a¢¢ess is made
known through the use of notice boards, printed material. press advertisement. websites. and social media or in other ways.

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WEsf CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'dl
The benefits are demonstrated throuth regular evaluation of the senrfces arKI informal and ad-hoc feedback from members, their
familles. and members of the public.
The purpose does not lead to harni. The only private benefit flowing from our purpose Is rèlatèd to Ministers. Missionaries,
Deaconesses, Irish Mission workers and Lay A&entswkn receive benefits as a ￿SuIt0f their holding office oremployment. However.
thls is incldental and necessary in order to further our charitable purpose. There a￿ no other piivate benefits.
The beneficlaries of this purpose are members. thelr families, other indlviduals that the Presbyterian Church In Ireland 15 in direct
and Indirect contact with. the commtsnity In which pastoral services are provided and other comrnunities throughout Northern
Ireland, the Republic of Ireland, and worldwide which benefit from our er￿agement with and support for both Christian and other
secular organisations, tharltles and individu61 members of the public
The Kirk Session has had regard to thè Charty Commlsslon's public benefit ￿qUIren)ent staiutory guidance.
FINANCIAL IIEVIEW
The con8reBatÉon's main sourcè of Income is rnembers. contributions through thè Weekly Freewill Offerln8. There were 275
families contributlnB during the year12021.. 2791, donating a total 01 £168,90012021: £181.8751.
Total income of the ￿ngrelatiOn durin8 the year was £337.681, c￿Pared to £341,198 In the previous year.
Total expenditurè incrèased from £236.$06 to £306.569, due to Increases in costs and the additlonal cost of openin8 up actlvltle5
88aln post Covid restrbttlons.
RESPONSIBILITIES IN RESPEcf TO THE FINANCIAL STATEMEfrifs
The Trustees are responsible for preparing the Annual Report and the financial statements in a¢¢ordance wlth applicable law and
Unlted Klngdom Generally Atcepted Accountln8 Practlce.
The Trustees are required to prepare financlal statements for e￿h financial year which give a true and falr vlew of the state ol
aff3lrs of the congregations and the flnanclal aC￿ltIeS for thatyear. In preparln8 the flnanclal statements the Trustees are requlred
to..
Select sultable accounting pollcles and then apply them consistently
Make jLFdgements and estlmates that are reasonable and prudent
Prepare the fivjancial Statements on the going concern basis unless It Is inapproprlate to presume that the funds will
conllnue In operation.
The Trustees are responsible for keeping adequate a¢wuntkn8 records that are sufficient to show and explaln the funds
transacrions and disclose wlth reasonable accuracy at any tlme the financial position of the ¢ongre8atlons and enable them to
ensure that the financ131 ststements complywith the Statement of Recommended Practice"Actounting and Reportlng by Charities
11 January 20151" They are also responsible for safe8uardin8 the assets of the congregation and hence for taking reasonable steps
for the prevention and detectlon of fraud and other irregularit￿.
GOING CONCERN
The activlties of the congregation are dependent on ongorng contributions from Its mernbers. The Trustees are of the opinlon that
the congregation has suffÈcient resources at the date of approval of these financial Statements to meet commitments which wlll
arlse In the year from the date of signin8 this ieport and subject to the continuing support from n)embers to fund on an on80ing
ba515 the con8re8ation's current activities and other financial commliments.

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WEST CONGREGATION OF THE PRESBYTERIAN CHURCH 111 IRELAND
TftUSTEESANNUAL REPORT{ConVdl
RESERVES POLICY
TheTnJ5tees haveconsidered thelevel of unrestritied reserves thai Itls appFopriatoto hold taking ¥(ouTht of currentand ongoing
commitmÈrtts_ It is the pollcy of iheTrustees to hold at ￿$t 2 month's nom)al expendituTr. Al tlie year-end unwtrlded reseNes
were £147,508- which represents a higher levei of TeseNes. The TYUS￿es, however, consider it prudent to hold reserve5 at this
level, as ¢lie funding of 115 pre5Ct)1 Oct￿lI1￿S is dependent of the on80ing finandal support of members.
RISK REVIEW
A review ot ma5or rtsks hasbeen undertaken bytheTrustee5 andSYste￿and procedures Implemented to managè Identified risks.
The Ejrlncipal rlsks are In relation to the likellhood of reputational damage and financial rtsks associated wlih the expertaiion of
ongoia¥ financial support from members. Ihes* risks are 1s1itÈ¥ated by dieTrustees, and tlie Congregational Cunimittee, iegularly
monitoftng the vayious activities of the wngregatlon at stated meetings and by encouragingmembers in their regular 8lvln&
Ayprnved by tl)È Klrk Ses5iun at a meetin8 on 30 March 2023 and si8ned ort tts behalf by-
Rev Danlèljohn Kane
Mlnlster
Mr Wllllam Maurkn ilvlwtone
Treaswèr

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INDEPENDENT EXAMINERS REPORT TO THE TRu￿EEs OF WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the Trust for the ye3r ended 31st December 2022. which are set out within thi5 document.
Respective responslbllltles of charity trustees and examiner
As the chaYit¢s trustees you ère responslble the preparation of the accounts in atcordance with the Charltles Act (Northern
Irelartdl 2008.
It Is my responsibility to:
Examine the accounts under section 65 of the Charities Act
Follow the procedures laid down in the general Directions 8iven by the Commisslon under Section 6519llbl of the
Charitles Art
Slate whether particular matters have come to rny attentiOfL
Basls of independent examinèr's repor¢.
I have examined your charlty a¢count5 as required under sectlon 65 of the Chailties Att and my examlnatlon was carried out in
accordance with the general Dlrections w'ven by the Charlty Commission for Northem Ireland under section 6519llbl of the
Charlties Act.
My examlnatlon Included a review of the accountrng records kept by the charity and a comparlson of the actounts presented
wlth those records. It also Included tonsideratlon of any unusual items or disclosures In the accounts and seeklng explanations
from you as charity truslees concerning such matters.
My role Is to statè whether any materlal matters have come to my attention 8iving me cause to belleve..
That accounting records were not kept in accordancè wlth section 63 of the Charltles Act.
That the accounts do not accord with those accounting records.
That the aec+Junts do not comply wlth the accounting requlrements of the Charities Act.
That there is further Information needed for a woper understandin8 of the accounts to be reached,
Independent examlnevs statement
I have completed my examlnatlon aTrJ have no cortcerns In respect of the rnatter111 to {41 Ilsted above and, In connèttion with
followlnB Dlfections of the Charlly Cornmission lor Northern Ireland, I have found no matters that require drawln8 to your
attèntlon.
Steven Potter FCA
Potter Flnne8an Limlted
Chartered Accountants
Unit 25 The Courtyard Business Park
190 Galgorm Road
Ballymena
Co Antrim
BT42 IHL
Date.. 30 March 2023
io

an
WESTCONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANaAL AcfiviTIES
For the year ended 31 Oecember 2022
Unrestricted
Funds
Restsicted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
20ZI
Income and Endowments from:
Donations and lègacies
Charftable activities
Other tradlng actlvities
Investment income
Other income
Total
202,872
11,144
117.216
6.029
320,088
17,173
331,870
6,395
414
420
2,933
214,430
123.251
337.681
341,198
ExpendituTe on:
Raisin8 funds
Charitable activities
other
Total
11,5201
1248.3241
11,5201
1300,7371
14,3121
1306.5691
31,112
11,4391
1235.0671
IS2,4131
14,312
14,312}
14.3121
12,OLL)I
16.3121
{249WI
{3S.4141
3,100
(32.3141
(52.4131
70,838
1,1
69.738
1236,5061
104.692
Net Incomellexpenditurel
Transfers between funds
Net movement in funds
31,112
104,692
Reconclllatlon of funds:
Total fund5 brouBhi forward
Total funds corrled forward
179,822
147.$08
7,685.047
7,754,785
37.085
30,773
7,901,954
7,933,066
7,797,262
7,901.954
li

an
WESTCOflGREGATIOPI OF THÉ PRESBYfERIAN CHURCH IN IRELAND
As at 31 11e¢¢mb￿ 2021
Not¢
Unrestrl¢ted
Funds
Restyirt¢d
Funds
Bequest
Fuhd$
Total Funds
2022
Total Funds
2021
Flxed a55ets'.
Tanglble assets
Total flxed assets
12
7,722,495
7,722,495
7.724.333
7.724,333
7,728,S06
7.728.506
¥838
Current assets-
Curreni Inveslmenr5
13
14
30,773
30.773
47,526
137,944
216,14a
37,085
$3,321
147,751
238,157
31,050
36.130
67,180
16.476
101,814
118.290
Cash at bank and In hand
Total current assets
30.773
Llabllltlès..
Credltors.. amounts fallln8due Wbihln
one year
16
Iisioi
16,(Wl
17,SlOI
161.7091
Net curiént assets
65.670
111290
ao,7n
208.733
173.448
To141 wets less ¢urrent15)bllltl•s
67AOB
7 134,785
30.773
7.933.4)66
7.901,954
Loan b¢iwtÈn funds
CrÈditors'. amoijnts falllnidue Jfter
one year
Totgl net assets
147,508
7.754.785
30,773
7,933,1166
Y,9DI.954
Funds at ihe tharlty
Unrestricted funds
Re5Èricted luiids
Endowment fund5
18
18
18
147.508
147,508
7.754.785
30.773
179,822
7,685.047
37,OBS
7,7￿.785
30.773
T•i¥l ¢horltylunds
147,508
7.7S4.785
30,773
7,933,066
7,901,954
Approved by the Kiik Session ai il meetiD8 on 30 Ma￿h 2023 and si8ned on Its bohalf
Ilev Oanlel John Kane
Mlnlster
Mr Wllllam Maurk¢ L5vlwtone
Treasurer
12

an
WEST CONGREGATION OFTrIE PRESBYTERIAN CHURCH IN IRELANO
NOTES TO THE ACCOUNTS
ACCOUTING POLICIES
BASIS OF FINANCIAi STATEMENTS
The flnancial statements have been prepared in accordance wlth Accounting and Reporting by Charlties-. Statement of
Recommènded PracEice applicable to ¢harlties preparing their ￿oUnt$ Én accordance with Financial Reporting Standard
applicable in the UK and Ireland IFR5102) leffectNe l Jawary 2015}.
The flnancial statements have bèen prepared under the historical cost convention except for Investment asset5, which are shown
at market valuè. The financial statements Include all transartion5. assets. an(1 liabilities for whlch the congregation 15 re5ponslble
in law. They do not lrtclude the accounts of church groups that owe their affiliation to another body. nor those that are Informal
gaiherings of church members.
FUND AccoupmNG
Endowment funds are funds. the capltal of whkh must be retalned elther permanentty or at the con8re8ation's discret5on- the
income derived from the endowment is to be used elther as restricted or unrestrlcted income funds dependlng upon the purpose
for which the endowmenl was established In the first place.
Restricted funds tomprise lal income from endowments which 15 to be expendèd only on the restrlcted purposes intended by the
donor an(J Ibl revenue donations or grants for a specific congregational actlvity intended by the donor. Where these funds have
unspent balances, interest on their pooled investment is apportioned to the individual lunds on an average basis.
Unrestricted funds are Income fu￿15 which a￿ to be spent on the con8re8ation's general purposes. Deslgnated funds are general
funds set aslde by the congregation for use In the (ttture.
INCOMING RESOURCES
Reco8nltlon of Incomin8 resources
These are included In the Statement of Financial Activilles ISOFAI when:
The congre8atlon becomes entitled to the resources-
The tfustees are virtualty certain they will receive the resour￿5. and
The monetary value can be measured with sufficient reliably.
Incomln8 resources wlth related expenditure
Where incorning resources have related expenrfiture {aswlth lundraisln8 income) the incoming resour￿$ and related
expenditure are reported 8ross in the SOF
Grant5 and donatlons
Grants and donatlons are only Included In the SOFA when the C*)nÉre8ation has unconditional entltlement to the resources.
Tax reclalms on donatrons 81fts
Incoming resources frorn tsx reclaims a￿ intluded in the SOFA at the same tlme as the 8Èft to whrch they relate.
Contractual Income and performance related granls
Thls Is only included in the SOFA once the relateil goods or ser¥ices have been dellvered.
Glfts In klnd
Gift5 in kind are accounted for al a feasonable estimate of thelrvalue to the charity or the amount actually realised. Glfts In klnd
for sale or distribution are Incluijed in the accounts a5 gifts only when sold or dlstrlbuted by the charity. Gifts in kind for use by
the charity are included In the SOFA as incoming resources when recelvable.
Donated services and fa(ilitles
These are ot)ly included in incomlng resources (with an equivalent amount in resources expended) where the beneftt to the
charlty Is reasonably quantifiable. measurable. and material. The value placed on these resources Is the estimatèd value to the
charity of the service or facility received.
13

an
WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE Accoumfs Icont'dl
ACCOUTING POLICIES Iconvdl
Volunteer help
The value of any voluntary help received is Th)t ind￿￿ed in the accounts but is descrlbed In the trustees. annual ￿pOrt.
Investment Income
This is Included in the accounts when receivable.
Investmetrt galns and losses
Thls includes any galn or loss on the sale of imiestments and any gain or ksss resultin8 from revalulng investments to market
value at the end of the ye3r.
EXPENDITURE AND LIABILrriES
Llabllity reco8nlilon
Liabilities are iecogni5ed as ￿on as there Is a le￿1 or ¢onstrurtive obligation committing the congregation to pay out resources.
Govetnance costs
These are shown within charitable activities and 4fid￿e the Costs C*f the preparatlon and examination of statutory accounts. the
costs of trustee meetings and cost of any le8al advke to trustees on governance or constitutTronal matters.
Granis wlth Performan￿ ¢ondltlon$
Where the charity gives a Brant with coThYltlons for its payment bein8 a specific level of service or output to be provided, such
grants are only reco8nlsed in the SOFA once the recipient of the 8rani has provrded the specified servlce or output.
Grants payable without perlofmance conditlons
These are only recognlsed in accounts when è commltment has been made and there are no tonditions to be met relating to
the grant whlch remaln in the control of the tharily.
Support costs
Support costs lrtclude central functlons and have been allocated to actlvity cost categories on a basi5 conslstent with the use of
resource5. e.g., allocallng property cots by floor areas, or per capita, staff costs by the tlme spent and other costs by thelr usage.
ASSETS
Tangible Flxed Assets
The assets of the Church comprise..
Church building, store5, and contents
Church hall bulldln8 and contents
Manse
Details of hi5tori¢al costs of the above assets wrcha5ed prior to l January 2018 are not available. Thls being the case all 3ssets
puicha5ed prlor to l January 2018 are included Sn the balance sheet al valuation at l January 2018. No depreciation has been
provided on these assets as the current estimated resldual value is not less that the carrylngvalue and the remaining useful Ilfe
currenily exceeds 50 years. Thls will be reviewed regulaily by the Trustee&
From I january 2018 any tan8ible fixed assets purchased for use by the charity will be capitalised if they can be used for more
than one year. and cost at least £1,000. They are valued at cost or. if glfted. at the value to the charity OTh receipt. The Trustees
have a8reed that any fixed asset additlon with a valve of less than £1,000 does not need to be shown as assets and will sirnply be
written off as expenditure in the year of purchase.
Depreciation is recorded on all tangible lixed assets acquired from l January 2018 other than freehold land, at rates calculated to
wrste of the cost les5 estimated iesiduaS value, of each asset over its expected usefvl life as follows
8uildlThgs
Fixturès. tittings, and equipment
- straight line over 50 years
- straight line over 10 years
14

an
WÉST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNfs Icont'dl
Investments
Investmer>ts quoted on a reco8ni5ed stock exchange are valued at market value at the year end. Other irwestment assets are
included at trustees, best estimate of market value.
DONATIONS AND LEGACIES
Llnrestrtcted
Funds
Restrlrted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Recorded giving
Loose collectSons
Donations ènd gifts
Organisation and membership fees
Gift ald
Legacles and bequests
168.
L208
I,2￿)
168,900
3,261
93.119
1.270
47,540
6.￿)0
320.088
181,875
792
91,852
650
55,156
1,545
331,870
2.053
91.919
1.270
15,97S
6,000
117.216
31.565
202.872
CHARITABLE Acriv￿lEs
Unrestrtrted
Funds
ftestrSrted
Funds
Endowment
Funds
Total Funds
2022
Total Fund5
2021
Income from charltable activitles
11,144
11.144
6.029
6,029
17.173
17,173
6,395
6,395
OTHER TRADING ACTIVITIES
Unrestrirted
Fun(ts
Restrlcted
Funds
Endowmenl
Funds
Tolgl Funds
2022
Total Funds
2021
oiher tradln8 actlvities
INVESTME1￿5
Unrestrirted
Funds
Restrlrted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Bank Interest received
Income from investments
414
420
343
2,590
2,933
414
420
15

an
WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
OTHER INCOME
Unrestrirted
Funds
Res%rirted
Funds
Endowment
Funds
Total Funds
2022
Total Fund5
2021
Grants
Other income
RAISING FUNDS
Unrestrirted
Funds
Restrlcted
Fund5
Endowment
Fund$
Total Funds
2022
Total Funds
2021
FWO envelopes
1,520
1,520
1.520
1,520
1,439
1,439
CHARITABLE AcfiviTES
Vnre5trlcted
Funds
Restricted
F￿d$
Endowment Total Funds
Funds
2022
Total Fur¢d5
2021
General Assembly Assessments
Presbytery lees
Ministiy and support Staff costs
Congregatlonal runnin8 expenses
Donatlons to missions and charitles
Governance costs
18.803
954
161,759
45.685
18,924
2.199
248,324
18.803
954
161,759
61,839
55,094
2,288
3W,737
18,653
1,091
137,868
40,415
33,267
3,773
235,067
16.IS4
36.170
89
52,413
OTHER EXPENOJTURE
unre￿rItted
Funds
Restrirted
Funds
Endowmeni
Funds
Total Funds
zozz
Total Funds
2021
Other expenditure
4.312
4,312
4,312
4.312
16

an
WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (Convd)
10. EMPLOYEES
Employment Costs
2022
2021
Wages and salaries
Sotlal Security Costs
Pension contributions
41.090
34,025
286
466
41,376
34,491
Number of employees
The average number of employees durh)8 the year was
2022
No
2021
No
Average number of employees
There were no employees in recelpt of employee benefits In excess of £60.0(K).
The minister. assoclate and deacone55 of the congregation are ernployee5 of the Presbytertan Church sn Ireland, whlch Is a
separate charity, but they have not been rellerted in the employee costs above. The congregation pays an assessment to the
Presbyterian Church in Ireland for the c05ts hssociated wlth the mlnister. associate, and deacones5. The followlng 8mounts were
pald durlng the year..
Total 2022
Total 2021
Mlnister stFpend
Assoclate
47,681
20,756
68,437
46,632
20,584
67,216
11. PENSION COSTS
The rninister of the con8regation Is a member of the Presbyterian Church in I￿land Pension Scheme120091. Thls Is a scheme
operated by the Presbyterian Church In Ireland. a separate registered Charity. The congre83tion pays an assessment to the
Prèsbyteri3n Churth in Ireland equivalent to the employe¢s pension contribution tor the Scheme and based on the stipend paid
to the mlnlster. The Pfesbyterian Church in Ireland Pension Scheme 120091 is a fvnded Sc￿Me of the deflned benefit type,
provldln8 defined benefit5 based on career averaged revalued salary. The Scheme has assets held in a separately admlnlstered
fund managed by a board of trustees. The Presbyteriar¢ Church and the Scheme Trustees have agreed a fundin8 plan to ensure
the Scheme Is sufflciently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25
Novernber 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contrlbutlons of 24% of pensionable
salaries to cover the accrual of benefits for fUt￿e service. expense5, the cost of insuring death in seNice benefits and fundlng the
scheme deliclt.
The contributlons made by the congregation durlng the year werè
Total 2022
Total 2021
Contributions
16,425
16,598
17

an
WEsf CONGREGATION OFThE PRESBYfÉRIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS (Convd)
12, TANGIBLE FIXED Assrrs
Fixtures &
Ilttlnzs
Bulldlngs &
contents
Totsl
COST OR VALUATION
At l January 2022
Additions
Disposals
At 31 Decembef 2022
440.510
7.299,743
7,740,253
440.$10
7,299,743
7,740,253
DEPRECIATION
At l January 2022
Char8e for the year
Elrminated on disposal
At 31 December 2022
11.263
4,OS2
484
121
11,747
4,173
15.315
605
15,920
NET BOOKVALUE
At 310ecember 2022
425.195
429,247
7.299.138
7,299,259
7,724.333
7,728,506
At 31 December 2021
13. INVESTMEpirs
2022
2021
Valué as at itl january 2022
Increoselldecreasel in value
Transfer to General Account
Value as at 3111 December 2022
37.085
14.3121
12.0001
30,773
36,495
2,590
12,000}
37,085
14. DEBTORS
2022
2021
Gift aid recoverable
Other debtors
47,526
53,321
47,526
53,321
15. CASH AT BANK AND IN HAND
2022
2021
General Account
Repairs Account
Special Mission Fund
Dr Cralg Memorial Fund
Women's Ministry
Choir
Mèn Unitèd
Friendship Circle
Women's Mlnistry C&C
Indoor Bowllng Club
Buddies & Bundles
Girls 8rigade
Compassion
34.463
44,382
17,669
19.603
3,088
3.695
2,378
3.287
699
244
320
5,073
3,043
137.944
52,506
53,862
1S,769
9,603
3,252
1,974
488
159
411
244
593
5,688
3,202
147.751
18

an
WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (Convd)
16. CREDITORS- amount5 falling due within one year
2022
2021
Danske Bank Loan
Accruals
Other loans
23,119
35,590
6,000
64,709
1,510
6,000
7.510
17. CREDITORS: amounts falllni aftei year
2022
2021
Danske Bank Loan
18. FUND BALANCES
Unrellrlcted Funds
2022
2021
General fLbnd
Dr Cra18 Account
48,005
99.503
147,508
80,319
99,503
179,822
RestrScted Funds
2Q22
2021
Propeity Account
General Account
Speclal Mission Fund
Women's Ministry
Cholr
Men Unlted
Friendship Ciitle
Women's Min¢stry Coffee & Craft
Indoor Bowlin8 Club
Buddles & 6undles
Glrls Brl8ade
Compassion
7.689,047
25,284
18,189
3,426
3,695
2,378
3,287
799
244
320
5,073
3,043
7,754,785
7,639,908
12,839
16,189
3.252
1,974
488
159
sii
244
593
5,688
3,202
7,685,047
Endowment Funds
2022
2021
Robert L Orr Memorial Fund
30,773
30.773
37,085
37.085
19

an
WEST CONGREGATION OFTHE PRESBYfEftIAN CHURCH IN IRELANO
NOTES TO THE ACCOUNTS Iconvd)
Reconciliation ol movement of funds
Opening
balance
Income
Expendlture
Transfers
Closlng
b8lan¢e
Unrestrlrted Funds
General Account
Dr Cralg Account
80,319
99,503
179A22
214,430
1249.8441
3,1(K)
48.005
99.503
147.508
214,430
1249WII
3.1
Restrlcted Funds
Property Account
General Account
Special Misslon Fund
Women's Ministry
Choir
Men United
Frienrlshlp Clrcle
Women's Mirhistry Coffee & Craft
Indoor 8owlin8 Club
Buddies & BLFndles
Girls 8ri8ade
Compassion
7.639.908
12,839
16,189
3.252
1,974
488
159
511
244
593
53.252
44,846
2,500
5.572
1,802
4,898
3.943
1.333
14.1121
{32.4001
25,284
7,689,047
18.189
3.426
3,695
2,378
3,287
799
244
320
5,073
3,043
7,754.785
1s(KJl
li(K)I
15.2991
{2.8081
181SI
(1,0451
12001
506
3,499
I,ioo
123.251
16791
13,9151
11.2601
152.4131
{2(K)I
3.202
7,685.047
{i.ioo)
Endowment Funds
Robèrt L Orr Mémorlal Fund
37,085
37,085
14.312)
14,3121
12.OCQI
{2,IX)01
30,773
30,773
Tot81
7,901,954
337.681
1306,5691
7,933,066
19. RELATED PARTY TRAN5ACllONS
A number of the trustees recelved remunèration during the year-. the minister of the congregation recelved remuneratlon of
47,681 and expense$ of £6,382 for actin8 in that capacity. Pension contributlon5 of £11,444 were paid by the congregatlon In
respect of the minister io the Presbyterian Church in Ireland Pension kheme12c*)91; the asSOOate minister of the congregation
recelved remuneratlon of £20,756 and expenses of £3.507 for acting in that capacity. Pension contributions of £4,981 were paid
by the congre8atlon in respect of the a$50Cidte to the P￿$byteriaft Church In Ireland Pension Scheme120091,' the Churth organlst,
who was ordalned as an Elder in 2019. recehved remuneration of f6.384 for acting in that capacity.
During the year, the ¢on8reBatbon contiibuted the followin8 amounts to Funds of the General Assembly of the Presbyterian
Church In Ireland, a separate charitv=
£18,803 for congregational assessments
£17,500 towards the United Appeal
£14,900 towards the Moderators Appeal Inc. World Development Appeal
There were no other related party transactlons.
20