an
West Congregatlon of the Presbyterian Church in Ireland
Trustees Annual Report and Audited Flnanclal Statements
For the year ended 31 December 2023
Registered with the Charity Commission for Northern Ireland NICIO5589

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CONTENTS
Tru5tee5 annual report
Independent auditors rèport
10-12
Statement of flnanclal activities
13
8alance sheet
14
Statement ot cash flows
15
Notes to the accounts
16-23

WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Finanual Statements for the year ended 31 December 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
West Congregation of the Presbyterian Church In Ireland
15-19 Ballymoney Road
Ballymena
BT43 5BS
Re8lStered Charity in Northern Ireland {NIC1055891
CHARITY TRUSTEES
The Charlty Trustees who served durlng the year or who were trustees at the date of this report were: _
Dr Davld Allen
Mrs Ethel Armstrong
Mr5 Sarah Armstrong
Mrs Marl Baxter
Mrs Maigaret Alexandra Boyd
Mlss Anne Dlnes
Mrs Annie Erwin
Mr Bryan Gormley
Rev D8niel John Kane B.Sc.. 8.D.
Rev Llnda Mary Keys
Mr Harry Lamont
Dr Davld Llnton
Mr Mark Livingstone
Mr William Maurice Li¥in8Stone
Mr Charles Lynn
Mrs Ellzabeth Lynn
Mrs Angela Mcclintock
Mr Edward Mcconnell
Mrs Fiona Mcconnell
Mr Robert Mccready
MrJame5 McKane
Mrs Laura M¢Kane
Mr Mark McKane
Miss Jennifer McLernon
Miss Anna Morison
Mrsamuel Murray
Mrs Allson Ramsey
Mr Alan Sheppard
Miss Hllary Taylor
Dr Scott Wharry
MrGraham Wllson
Mr Robert Wilson
Mr William Wllson
PRINCIPAL OFFICE BEARERS
Mlnlster
Clerk of SessSon
Treasurer
Rev Daniel John Kane B.Sc., B.D.
Miss Anne Dlnes
Mr William Maurice Llvlngstone

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {ConVd)
INDEPENDENT AUDITOR
Steven Potter FCA
Potter Finne8an Limited
Chartered Accountants
Vnlt 25 The Courtyard Buslness Park
190 Galgorm Road
Ballymena
BT42 IHL
BANKERS
Darbske Bank
1-2 Broadway
Ballymena
8T43 7AA
SOLICITORS
McKetvill Neillv
l Broadway Ave
Ballymena
BT43 7AA

WEST CONGREGATJON OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {ConVd)
In January 2023 Church Life began in a more normal way than in the previous two years and Communlon was celebrated on
Sunday 81h January 2023 without any special measures having to be put in pla￿.
In February 2023. Mr Andrew Dickson from PCI returned to lead morning worship in Wèst Church and to update the
congregation on the responses to the survey. which was completed on Listenlng Sundayi 261h September 2022. Lunch w35
provided in the Social Area and Andrew outlined the strategythat Kirk Session intended to use to bulld forward In the comlng
years.
At a meeting of the Kirk Session on Tuesday iothjanuary 2023, it was decided to set up five Task Groups to dfive forward the
themes that emerged from Listening Sunday in September 2022. The five Task Groups were Kld5 Youth and Famlly. Leadershlpi
Disclpleshlp, Witness, Mission and Evangelism and Pastoral Life. These groups were led by Bryan Gormley, Scott Wharry, Sam
Murray. Rev Llnda Keys and Rev D J Kane respectively.
Also, the elders agreed to fund any young person who wanted to attend the 5teppln8 Forward: Stepplng Up Emerglng Leader
Training offered by PCI at a cost of £25 per person. This was on the under5tartdinE that anyone attendin8 the tralnln8 would be
willing to use it in a leadership role within West Church.
At the samÈ Kirk Sèssion meetin8, the Data Protection Policy and the Data Retentlon Pollcy were adopted. In the months that
followed the elders visbted thelr Dlstrlct and obtained consent from the congiegatlon to hold and use thelr data for matters
related to church business.
On Sunday 19th February 2023 we welcomed the Scouts and their families and frlends Into West Church to celebrate thelr
Founderfs Day.
In the four-week perlod leadlng UP to Easter. Hope Café resumed at 4.30pm in the afternoon. It began with an Inter-church
Ukraine SeNice in the sanctuary on 261h February 2023 led by Svltlana plus many other Ukralnlan famllles who both challenged
and blessed us wlth thelr stories on how they survlved when faced with sustained adversity In thelr Ilves. Then, on 12th March
2023 West Church was delighted to host a lunch for the Ukralnlan5 Ilvlng In and around the Bèllymena area.
The Genesis Network held a proliminary meeting in the Church lounge on 91h March 2023. Thls brought together pÈople from
local businesses in the town and surroundin8 district with a view to arranglng monthly meetlngs to reach out and support
local bus5nesses In Ballymena. The Genesls Network Is a movement of businesspeople. professionals and marketplace leaders
seeklng to wholeheartedly Ilve thelr Ilfe wlth Chrlst as thelr Lord. This outreath will tome under the remlt of the Wltness,
Mlsslon and Evangellsm Task Group.
'Love for Life" were Invlted to lead three meetlngs on 41h iith and 18th May 2023 to help parents and young people
navigate some of the dbfflcult toplcs around relatkonshlps. Two separate sesslons were held, one for parents and one for
young people.
Love for Life15 a Superb Chrlstlan organlsatlon wlth a brllllant minlstry In our schools. Sheena Mccartney from Love for Life
spoke at the morning Sunday Service on 23id April 2023 to promote the meetings. These segslons were In dlrect response
to our Ilstenln8 exerclse In September 2022. These seminars came under the remit of the Kids. Youth and Famlly Task
Group.
On Sunday 7th May 2023. whlch was the Coronatlon Weekend, there was a buffet lunch similar to Listening Sunday. Also, the
Church was decorated to celebrate the coronatlon of Kin8 Charles111.
The end of August 2023 saw the appointment of a new GB Captaln and Klrk Sesslon offered heT their prayerful support as she
takes up thls Important role.
In the Autumn. West Church received a very generous leeary from a recently deceased member of the congre8atlon and thls was
Invested in a local Bullding Soclety at a competltNe rate.
At the beglnnlng of September 2023, there was Back to School with God Sunday* which Saw an Irkrrease In the number of young
f3mille5 attending the Sunday morning sÈNi¢e and featured information on Castle Tower Speclal School in the town with a
mention for one of their tslented puplls.
Once our Co-ordinator of Youth and Famlly Worvs vba carne through in late summer, he had plans to flrstly find out what was
happening in SWITCH and Jam and then, hold a Youth and Parent Seminar in the Social Area on Wednesday 27th Sèptember

WEST CONGREGATION OF ThE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvdl
2023. Thi5 enabled hlm to discu￿ with the youn8 people and their parents what actlvltles they would like to see happenlng
within West Church.
Auturnn sow the start-up of Home Groups agaln wlth five groups meetlng on dlfferent nights and In dlfferent venues to allow as
many people as posslble to attend. The groups studied the book of Romans. This ran in Junctlon with Hope Café whlch
recommenced on the Sunday afternoon followln8 HaNest Sunday and also focused on the book of Romans. It ran for seven
weeks up to the end of November 2023.
On 8th October 2023 we had the opportunity to give thanks to God for HIS goodness and falthfulness throughout the year when
we celebrated Harvest Sunday. Agaln, the church had been creatlvely decorated. Then, on Sunday 12th November 2023 we held
our annual Act of Remembrance.
During the half-term breal West Church was the venue for a Halloween Hollday Blble CILtb, which was a g￿at Success. Team
West came together for five evenings of fun wlth Preschool and Primary School children and their familles.
On 91h November 2023, PCI hosted a creative and useful evenin8 of trainlng for elders called REFRESH. It was held In Assembly
Bulldings, Belfast. In addltlon. the Council for Congregatlonal Llfe and Witness had produced a Leadership Podcast In whlch the
Clerk of Sesslon had taken part.
On 191h November 2023. the Sunday morning service was led by the Women's Ministry group and Beth Montgomery from Asla
Llnk gave an intere5tlng update on the work In Laos. In addltlon. the service Included an Insplratlonal talk from one of the ladies
In the congregation.
Saturd3y 2rO December 2023 saw the Soclal Area filled wSth lots of people enloylng coffee and minee pies, whlle supporting the
GB and then, browsing the stalls In the Main Chur¢h Hall,
On Frlday 15th December 2023 there was another wonderful Muslc for Chrlstmas Concert. Oncè agaln, the Sanctuary was f illed to
capaclty wlth people enjoying the opportunlty to Ilsten lo a wide varlety of muslcal artlsts and £enrÈs. It was a dellght to hear
the building resoundlng to the sin8in8 of Chrlstrnas carols and the evenin8 heralded more festlve musl¢ as we met together over
the next two weeks for the Carol Se￿￿e, the mSdnlght Christmas Eve Servlce and the Chrlstmas Morning service.
Throughout the year services continued to be streamed for those who had the equlpment to vlew them, CDS and DVDS were
available, and delivered to those who had not that facility. Help wa5 also made avèllable to those who needed It from the
Hamper Mlnlstry and Bibs and Bobs Mlnlstry. Thls help was available for members and non-members alike. We are in regular
contact with the Community Nurslng Team who work with teenage mums and the Ballymena Breast Feeding Group meet
regularly in the church bulldlng. In additlon. Women's Aid use our buildlng as a venue for their staff training. Not foTgettlng that
the Minlstry Team has, of course, contlnued to support the ill and bereaved as and when requlred.
An ongoing concern for Kirk Session has been the psychologlcal pioblems resultin8 from the disruptlon of normal Ilfestyle
experlenced by everyone over the past few years. The benefit. both spliltual and soclal, of members meeting in person cannot be
overestimated and as clrcumstances have returned to normallty more of our members have felt confidenL and comfortable,
about attendln8 church again.
STRucfuREAND MANAGEMENT
The Klrk Sesslon
The charity trustees ol the congregation are the members of Its Kirk Session. Under the congregation's governlng documenL The
Code. thÈ book of the constltutlon and 8ovemment ot the Presbyterlan Church in Ireland, the Kirk Session seeks to watch over
and promote the splrltual Interest of the con8re8ation and of persons not Connected with any congregation who are wbthln Its
bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Chureh to Chrlstlan
witness and seNice in the local communlty. The Klrk Session has delegated to its Congregational Commlttee the temporal affairs
of the congregatlon Incltsding administering all fund5 and property belonglng to the congregation. Members of the Klrk Se551on
are ex-officio members of the Congregatlonal Committee.
The Kirk Session consists of the ordalned minister. the ordained associate minister and the rullng elders of the congregations. All
members are entitled to propose. speak and exercise equal votes at meetin8s, except that the Moderator, the rnini5ter5 in active
duty in the congregation. have no deliberative but only a casting vote. Ststed meetlng5 of the Klrk se551on are held at least flve
tlmes In each year.

WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvd)
To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendaftt at its
ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Klrk Session.
Members are then elected if they obtain the support of two-thirds of those attending a special meeting of quallfled voters.
PrÈsbytery
Under the Presbyterian Church In Ireland form of governance, the corporate oversight of a congregatlon Is the responsibility of a
Presbytery which superlntends generally the spirFtual and temwral affairs of the congregations assigned to it by the General
Assembly of the Presbyterian Church in Ireland. West Church. Ballymena Presbyterlan Church has been assigned to the
Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery conslsts mainly of the actlve
mlnlsters of congregatlons, ministers who have ￿tIred from active duty, and a representatfve elder appointed by the Kirk Session
of each congregation.
Th• Gèneral A55emblv
The General Assembly is the supreme court of the Church. representing in one body the whole Church and actin8 as Its supreme
leglslative, administratlon and judicial authorlty, In deallng with all mattels brought before it. The General Assembly Is normally
constltuted durin8 the flrst week In June for worship and to conduct its business. At the end of buslness, it is dissolved. The
membership of the General Assembly conslsts malnly of the active minlsters of each congregation. retired mlnster5 and a
representstive elder appolnted by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
West Presbyterlan Church is a congregatlon of the Presbyterlan Church in Ireland. The Presbyterian Church in Ireland, as a
Reformed Church wlthln the wlder body of Chrlst Is 8rounded In the Scriptures and exlsts to love and honour God through falth In
His Son and by the power of HIS Spirit. and to enable her members to play thelr part In fulfiiiing God's mission to our world.
Our vision Is to be a vlbrant growing church In whlch people of all ages are becomlng more Ilke Jesus, active in His service and
reachlng out sn HIS love to our communlty and beyond.
Followin8 Llstenin8 to God and Others Sunday in Autumn 2022 and the settlng up of the five Task Groups mentioned above In
early 2023, the mls51on of West Church will be fulfilled through dlfferent mlnlstrles with the followln8 alms: _
Worshlp- developlng sklll. Ideas and resources that can be used In seThlces of worship to brin8 pleasure to God. luslng creative
arts such as muslc, drama etc.
Dlsclpleshlp- creatlng OPPOrtunltles for Indlvlduals to grow In thelr confldence. knowledge and appll¢ation of the scriptures to
thelr Ilves, and therefore build a strong relatlonshlp wlth Jesus in order to become more Ilke HIM. Ithiough Home Bible Studv
Groups. Chrlstlanity Explored Cour5e5 etc.I
Fellowshlp- creatlng opportunities for brlnging people tO8ether $0 that our sense of communlty Is deepened as we get to know
each other bettèr, making everyone to feel welcome in God's famlly at West Church. Ithrou8h after-church tea and coffee, soclal
events, congregatlonal lunches etc.J
Compas$lon- creating opportunltles for Chflstian service $0 that we may show practlcal care for people both inslde and outslde
of our congre8atlon, moking a real difference in thelr lfves for the sake of Jesus. Ipractical help for the elderly. setvlng the
community on our doorstep, weekly food hampers. clothes for bables and young chlldren as well as financial asslstsnce wlth Ilfe's
ba51cs for people in serious difficultyl
Prayer- developing and deepening the prayer life of the congregatlon through creating opportunitiès for prayer. Ichurch prayer
moetings. prayer trlplets, provislon of a Prayer Roorn, offerlng prayer ministry to individuals e.g. after church Se￿ICe$ and on
other occasions as requiredl
Evangellsm- encouraglng people of all ages to attept JÈSUS as their per￿n31 savlour. and provlde opportunities for witne5sln8 to
our faith through Alpha Courses. special events, street projects etc.
Global Mlsslon- creating opportunittes to learn al)out the growth of the Kingdom of God in other countrles, encouraglng
support for our missionaries and to provlde short-term mlssion opportunities. loverseas mi$5ion speakers. support for members
goin8 on short-terrn mi55ion workj

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'dl
ACHIEVEMENTS AND PERFORMANCE
Worshlp and prayer
By the be8innin8 of January 2023 church lrfe had begun to feel and look more normal. Weekly, Sunday mornlng servlces were
held at 11.00am and Hope Cèfé returned tor several short blocks throughout the year at 4.30pm on Sunday afternoons.
Wè held our annual art ot Remembrance on 12th November 2023. the Carol Servlce on 17th December 2023 and a midnight
Chrlstmas Eve Setvl¢e.
Home Groups recommenced from Autumn 2023 and contlnued throuthout 2023. Llkewlse, prayer meetings werè in thè church
bulldlng throu8hout 2023.
As well as our regular servlces during the yèar we acknowledged God's gift of new Ilfe of four chlldren at Sacraments of Baptism.
Ei8ht adults re¢elved the sacrament of the Lord's Supper on profession ot faith. plus two communicants transferred from other
congregations. We condutted three marrlage serrfbces and gave thanks for falthful servlce and sought to comfort those who had
been bereaved durin8 the year.
At 311¢ December 2023 there were 355 communlcant members and 484 famil*s connerted with the congregation.
The average weekly attendance at Sunday mornlng wor5hlp wa5 300.
Pastoral care
Regular In house vlsltlng by the Mlnlstry Team and Elders resumed in 2023 and has adopted a more normal pattern. However,
there are stlll precaLttlons for those vlsltlng Nurslng Homes.
Mlsslon and outreath
At a local level. the congregatlon has been endeavourlng through a number of outreach activltles, Includlng the Halloween
Holiday Bible Club and It5 Comp3551on Mlnlstrles. to engage wlth the local communlty and It Is hoped to bulld on these In the
future.
The congregatlon supports the Unlted Appeal for Mlsslon whlch Is a central fund of the Presbyterian Church In Ireland. This fund
enables congregations to support the wider mission of the denomination and to do mission and outreach on denominational
basis beyond what the congregation could do on its own.
The Unlted Appeal Fund provldes financial support for mission personnel at home and overseas, asslsts congregatlons with the
deployment of locally based staff, enables church plantln& provldes grant support for the upkeep of church premlses, asslst wlth
the running costs of Union Theological College, the Church's tralnlng college for mlnistry Students, and financially supports
congregatlon In the areas of worshlp. discipleshlp. global mission. outreach. leadershlp and pastoral care.
Presbytery
The congregation was represented at the regular meetin8s of Presbytery by our ministers and representative elders, appointed
by Kirk Session. The elders report to Kirk Sesslon regularly. Thls provldes an Important Ilnk between the congregations and the
wlder struttures of the church.
General Assembly
The ministers and representative elders would normally attend the meetin8 of the General Assembly of the Presbyterlan Church
in lieland held in Assembly Buildings, Belfast.

WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAND
TRUSTEES ANNUAL REPORT Icont'dl
Or£anisations
During the year from September 2023, normal artivitles within West Church cautK)usly stsrted up.
Wild West (Sunday Schooll- met weekty In different age groups (4-7 years and 8-11 yearsl
SWITCH and JAM (Youth Fellowshlp)- met regularty on Sundays for Bible Study. discusslon and a¢tlvitiÈ5.
Women's Mlnlstry- and assoclated organisatbons such as the Book aub met monthly and the Coffee and Craft Club weekly.
The Frlendship CTrcle - for Senior Citizens from Inside and outslde the church met monthly.
Men Unlted . for retired men, met wÈekly on Wednesday rnornlngs and for a Chrlstmas Lunch.
uddles and Bundles- a Mother and Toddler group resumed on Wednesday mornings.
The Glrl's Brl8ade- resumed meetln8 on Thursday evenings.
The Various 8ran¢hes of Scoutln8 {Explorer Scouts. Scouts. Cubs. Bèavers and Squlrrels)- met weekly on Friday evenlngs and
follow the relevant meetlng plans, Then, West Church welcomed the Scouts and their familles for their annual Founderfs Day
Serv1￿ on Sunday 19th February 2023.
West Café Isenlor and Junior Youth Clubl- met occaslonally on Saturday evenlngs wlth up to twenty members. It is an open club
and Is often the only church interactlon which many of the chlldren will have. Actlvltles and trlps were or8anlsed,
Mu8-n. B•an- "coffee and cake" provided free for members and non-members resumed on Tuesday mornings from 10.00am to
12.OOnoon.
Volunteers
As a¢tlv5tles have resumed durlng the year, the Trustees recognlse that there is still work to be done and that the many and
varied aspects of church lrfe can only exist by people makin8 a commltment. often sacrificial. to brlng about the spiritual and
pastoral benefits for the people under its care. The Trustees. where they have the requlred abilities, lead by example and with
the ald ofothers. some members ofthe church and some no¢ work hard to do God's work among the people. The work of
volunteers can only be reco8nised as Invaluable.
PUBLIC BENEFIT STATEMENT
The Presbyterlan Church in Ireland meets the public benefit requlrement by providing benefit to it5 members and the general
public by maklng known the Christian Gospel of the Lord Jesu5 Chrlst through the advancement of rellglon.
The dlrect beneflts which flow trom the purposes of the Church Include the gaining of an understandlng In Christian beliefs as set
out in the Blble and In the Church's subordlnate standards (the Westmlnster Confession of Faith and the Shorter and Lar8er
Catechlsmsl leadin8 to 5Pllitual and moral development and opportunities for response to Blble teachlng. In turn, this framework
lead5 to practlcal expressions of Christlan beliefs and standards In the lotal community such as through the care of those In need
lincludin8 the slck, dlsabled and bereavedl.
Generally. the above benefits are delivered locally by con8re8ations and their members or are facilttsted through presbyteries or
are organlsed and delivered centrally. Local delivery is facilitsted by central resources In almost all cases. Public atcÈss Is made
known through the use of notice boards, printed material. press advertlsement, websites, and social mÉdia or In other ways.
The benefits are demonstrated through regular evaluation of the seNices and Informal and ad-hoc feedback from members.
their families. and members of the public as well using.survey5.
The purpose does not lead to harm. The only private benefit flowing from our purpose is ￿lated to Mlnlsters, Mlsslonarles,
Deaconesses. Irish Mi$5ion workers and Lay Agent5 who receive benefrts as a result of their holding office or employment.
However. this is incidental and necessary in or(ler to further our charltable purpose. There are no other private benefit5.
The beneficiaries of this purpose are members. their families. Other individuals that the Presbyterian Church In Ireland Is In direct
and indirect contsrt with, the community in which pastoral seNices ale provided and other communities throughout Northern

WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT IConVd}
Ireland, the Republic of Ireland, and worldwlde whSch benefit from our engagement wlth and support for both Chrlstian and
other secular organlsatlons, charitles and individual members of the public.
The Klrk Session has had regard to the Charity Comm1551on's public benefit requlrement statutory guidante.
FINANCIAL REVIEW
The congrègation's maln source of income15 member< contributions through the Weekly Freewill Offerlng. There were 278
families contrlbutlng during the year12022.' 2751. donatlng a total of £229,42512022: £213.0661-
Total Income of the congregatlon during the year was £565,264 (2022 . £337,681), wlth the n)aln increase attributable to the
le8acy mentioned above.
Total expendlture increased from £306.569 to £353,873. due to general Increases In running costs and salarles.
RESPONSIBILITIES IN RESPECT TO THE FINANCIAL STATEMEP4TS
The Trustees are responslble for preparlng the Annval Report and the flnanclal statements in accordance wlth applScable law and
Unlted Kingdom Generally Accepted Accountin8 Practlce.
The Trustees are required to prepare flnancSal statements for each financlal year whlch glve a true and fair view of the state of
affalrs of the congregations and the flnanclal actlvitles for that year. In p￿parIng the flnanclal statements the Trustees are
requlred to..
Select sultable accountlng policies and then appiy them conslstently
Make judgements and estimates that are reasonable and prudent
Prepare the financial statements on the golng concern basis unless it is inappropriate to presume that the funds wlll
contlnue In operatron.
The Trustees are responslble for keeplng adequate accountln8 records that are sufficlent to show and explaln the funds
transactlons and diKIose with reasonable accuracy at any tlme the financial position of the congregations and enable them to
ensure that the financial statements comply wlth the Statement of Recommended Practice °Accountlng and Reportin8 by
Charities11 January 20151". They are also responsible for safeguardin8 the asset5 of the congregatlon and hence for taklng
reasonable steps for the prevention and detection of fraud and other Irregularltles.
GOING CONCERN
The activltles of the congregation are dependent on ongoing contributlons from tts members. The Trustees are of thÈ opinion
that the congregatlon has sufflclent resources at the date of approval of these ftnanclal Statements to meet commitments which
wlll arlse in the year from the date of slgnlng thls report and sublect to the continuin8 SUPPOrt f rom members to fund on an
ongoln8 bas15 the congregatlon's current actNities and other financlal commltments.
RESERVES POLICY
The Trustees have consldered the level ot unrestrirted reserves that it is appropriate to hold taking account of current and
ongolng commitments. It is the poliry of the Trustees to hold at least 2 month's normal expenditure. At the year*nd unrestricted
resevves were £334.671- whlch represents a hlgher level ot reserves. The Trustees, however, consider it prudent to hold reserwes
t thls level, as the fundin8 of Its present activities is dependent of the ongoinE financial support of members.

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (Convd)
RISK REVIEW
A review of major rlsks has been undertaken by the Trustees and systems and procèdures implemented to manage Identifled
risks. The prlnclpal risks are in relation to the likelilv)od of reputational damage and financial risks associated wlth the
expectation of ongoing financlal support from members. These risks are mitigated by the Tru5tee5, and the Congregational
Commlttee, regularly monitorlng the various actNities of the congregatlon at stated meetings and by encouraglng members In
their regular giving.
Approved by the Klrk Se5slon at a meeting on 81h September 2024 and signed on its behalf by-
Mr Willlam Maurlce Ll¥ln8st
Treasurer
ne

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Oplnlon
We have audited the finantial statements of West Congregat￿n of the Presbyterian Church In Ireland Ithe 'charitVI for the year
ended 31 December 2023 which comprise the statement of financial activitles. statements of financial position, statement of
cash flows and the related notes. includlng a summary of signrficant accounting policies. The financial reporting framework that
has been applied in thelr preparation is appllcable law and United Kin8dom Accounting Standards, Includlng FRS 102 The
Financlal Reporting Standard applicable in the UK and Republlc of Ireland {Unlted Klngdom Generally Accepted Attounting
Practice).
ThSs report15 rnade solely to the charivs members, as a body. in accordance with sectlon 65 of the Charities Act (Northern
Ireland) 2015. Our audit work has been undertaken $0 that we might state to the charitys members those matters we are
required to state to them In an auditorf5 report and for no other purpose. To the fullest extent permitted by law, we do not
accept or assume re5ponsibllily to anyone other than the charlty and the charitys members as a body. for our audit work, for this
report, or the oplnlons we have formed.
In our oplnlon the financlal statements:
Glve a true and falr view of the state of the charltvs affairs as at 31 December 2023 and of Its Incoming resources and
application of resources, Sncludlng its income and expenditure, for the year then ended;
Have been properly prepared In accordance wlth Unlted Kin8dom Generally Accepted Accounting Pra¢ti¢e,'
Have been p￿pared In accordance with the requlrements of the Charltles Act (Northern Ireland) 2022.
Basls for oplnloTr
We conducted our audlt in accordance wlth International Stsndards on Aud￿Ing IUK} IISAS IUKII and appllcable law. Our
responsibllltles under those standards are further descrlbed in the auditorfs fesponsibilitiÈs for the audit of the financial
Statements section of our report. We are Independent of the charlty In accordance wlth the ethical requlrements that are
relevant to our audlt of the fin3nclal statements in the UK. Includln8 the FRC'S Ethlcal Standard, and we have fulfilled our other
ethical responslbilities in accordance with these requlrements. We belleve that the audit evidence we have obtained 15 sufflclent
and appropilate to provide a basls for our opinion.
Concluslons r•latlng to golng concern
In audltSng the financlal statements, we have concluded that the trustees use of the going concern basls of accountlng In the
preparation of financlal statements Is approprlate.
Based on the work we have performed, we have not Identrfled any materlal uncertainties relatlng to events or condltlon5 thaL
individually or collecrively, rnay cast doubt on the charltys ability 10 continue as a 8oln8 concern for a perlod of at least twelve
months from when the flnancial statements ale authorised for use.
Our responslbllltles and the responslblllties of the trustees wlth respect to golng concern are described In the relevant sections of
this report,
Other 5nformatlon
The other Informatlon comprises the Information included in the annual reporL other than the financlal statements and our
auditorfs report thereon. The trustees are responsible for the other information. Our opinion on the flnanclal statements does
not cover the other Information and, except lo the extent othen¥ise expli¢itly stated In our report, we do not expre55 any form of
assurance toncluslon thereon.
In connectlon wsth our audit of the flnanclal statements. our responsibility is to read the other information and, In dolng so,
conslder whether the other Information is materially Inconsistent wrth the financial 5taternents, or our knowledge obtained in
the audit or othÈrwlse appears to be materially mlsstated. If we identify such material inconsistencies or apparent mèterial
mlsstètements. we are requlred to determine whetherthere is a material mlsstatement in the financlal statements or a material
misstatement of the other Informatlon. If, based on the work we have performed. we conclude that there is a material
misstatement of this other information. we are required to report that fact.
We have nothing to report in thls regard.
io

WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WÉST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
Icont'dl
Matters on whlch we are requlred to report by exception
In the light of the knowledge and understanding of the charty and its environment obtained in the course of the audit. we have
not identffied material misstatements in the trustees, report.
We have nothin8 to report in respect of the following matters In relation to which the Charities Act {Northern Ireland) 2022
requlres us to report to you if. in our oplnlon:
The Informatlon given in the trustees, rep)rt bs inconsistent in any materlal res￿ wlth the flnancial statements,. or
Adequate accounting records have r￿t been kept; or
The flnancial statements are not In agreement with the accountlng records and return5: or
We have not received all the Intormatlon and explanations we requlre for our audit.
Responsibtlltles of trustees
As explalned more fully in the trustee5' responsibilities statement, the trustees are responslble for the prep?ratlon of the
financial statements and for being satlsfied that they Eive a true and fair view. and for such Internal control as the trustees
determlne Is necessary to enable the preparation of flnancial statements that are free from materlal mlsstatement, whether due
to fraud or error.
In preparSng the finan¢lal statements, the trustee5 are re5ponslble for assesslng the charlty's ability to contlnue as a going
oncern, disclosin& as appllcable, matters related to going concern and uslng the golng concern bas15 of accounting unless the
trustees elther Intend to liquidate the charlty or to cease operatlons, or have no realistic alternatlve but to do $0.
Audltorfs respon$ibllltles for the audit of the flnanclal 5tsternefits
Our oblectlves are to obtaln reasonable assurance about whether the financial statements as a whole are free from materlal
mlsstatement, whether due to fraud or error, and to Issue an auditorfs report that Includes OUT oplnlon. Reasonable assurance Is
a hi8h level of assurance but is not a guarantee that an audit condurted In accordance wlth ISAS IUKI will always detect a material
misstatement when It exists. Misstaternents can arlse from fraud or error and are consldered material If, Indlvldually or In the
a88re8ate, they could reasonably be experted to Influence the economk declslons of users taken on the basls of these flnanclal
statements.
As part of an audlt In accordante with ISAS (UK). we exercise professlonal Judgement and maintaift professlonal scepticlsm
throughout the audit. We also:
Identify and assess the risks of rnaterial mlsstatement of the fi"nanclal statements, whether due to fraud or error, design
and perform audlt procedures re5pon5ive to those risks, and obtsln audit evidence that is sufficient and approprlate to
provide a basls for our opinion. The rlsk of not detecting a material mlsstatement resulting from fraud15 higher than for
one resultin8 from error, as fraud may involve colluslon. forgery, intentional om155lons, misrepresentation5, or the
override of Internal control.
Obtaln an understanding of Internal control relevant to the audlt In orderto design audit procedures that are
approprlate In the ¢lrcumstan¢es. Ixrt not for the purpose of exprèsslng an oplnlon on the effectiveness of the Internal
control.
Evaluate the appropriateness of accountlng poltcles used and the rea50nablene55 of accountin8 estimates and related
dlsclosures made by the trustees.
Conclude on the appropriateness of the trustees. Use of the going concern basls of accountln8 and, based on the audit
evidence obtained, whether a material uncertainty exlsts related to events or conditions that may cast slgnlflcant doubt
ortr the charitvs abllity to contlftue as a going concern. If we conclude that a materlal uncertainty exists. we are requlred
to draw attention in our auditorfs report to the related disclosures in the financial statements or, If such dlsclosures are
inadequate, to mod4fy our opinion. Our contlusions are based on the audit evldence obtained up to date of our
auditor'5 report. However, future events or conditions may cause the charity to cease to contlnue as a going concern.
li

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
Icont'dj
Evaluate thÈ overall presentation. structure. and content of the financlal statements. Includin8 the disclosures, and
whether the financlal statements represent the underlylng tTon5actions and events Sn a manner that achleves falr
presentation.
We communicate wlth those charged with governance regardin& amon8 Other matters, the planned scope and timing of the
audit and si8nificant audit flndin8s, includlng any slgnlflcant deficiencies in internal control that we Identlfy during our audit.
Use ol our report
Thls report Is made solèly to the charlV$ trustees. as a body. in accordance wlth Part 4 of the Charlties (Accounts and Reports)
Regulatlons INorthern Ireland) 2015. Our audlt work has been undertaken so that we might state to the Chafltys trustees those
matters we are required to state to them in an audltorf5 rep)rt ond for no other purpose, To the fullest extent permltted by law,
we do not accept or asstjme responsibility to anyone other than the charity and the charlvs trustees as a body, for our audit
work, for this reporL or for the oplnlons we have formed.
steven Potter FCA
Senlor Statutory Audltor
For and on behalf of
Potter Flnnegan Ilmlted
Unlt 25 The Courtyard Business Park
190 Galgorm Road
Ballymena
Co Antrlm
BT42 IHL
DATE_ 8th September 2024
12

WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
srATEMENT OF FINANCIAL ACTivmES
For the year ended 31 December 2023
Note
Unre5trkted
Fund5
Restrlrted
Fund5
Endowment
Funds
Total Funds
2023
Tot81 Funds
2022
Incorne and Endowment$ from:
Donations and legacles
Charltsble activities
Other trading artlvltle5
Investment Income
Other income
Total
431.856
17,588
103.773
ii.iii
53S,629
28,699
320,088
17,173
927
936
420
450,371
114W3
565,264
337,681
Expendlture on:
Raising fund5
Charitable activities
Other
Total
Net Income/lexpendlturel
Transfers between funds
Net movement In fijnds
(1,440)
1281.625)
11,4401
1351,106)
11.327)
{353,8731
211,391
11,5201
1300,7371
14.3121
{306,5691
31,112
169,481)
11.3271
11,327)
{1.3271
{283.0651
167,306
4.6
171,906
169,4811
45,412
12.600
42.812
13,3271
211,391
31,112
Reconclllatlon of fvnds:
Total funds brouEht forward
Total funds carrled fO￿ard
162,765
334.671
7,739,S28
7,782,340
30,773
27,446
7.933.066
,144.457
7.901,954
7,933,066
13

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
BALANCE SHEET
As at 31 December 2023
Note
Unrestricted
Funds
Restrlcted
Funds
Bequest
Funds
Total Funds
2023
Total Fund$
2022
Flxed assets:
Tangible assets
Totsl fixed assets
12
1.838
1038
7,736,694
7,736,694
7,738,532
7,738,532
7,724,333
7,724,333
Current assets..
Current Investments
Debtors
Cash at bank and In hand
Total current assets
13
14
15
250,0
33.505
13,445
296,950
27,446
277,446
46,833
91,764
416.043
30,773
47,526
137,944
216,243
13,328
78,319
91,647
27,446
Llabllities:
Creditors: amounts falling due wlthin
one year
16
14.1171
I6,C￿lI)
110.1181
17,5101
Net current asset$
292￿33
85,646
27046
405,925
208,733
Total assats lès$ ¢urrent Ilabllltles
294,671
7￿22,340
27A46
8,114,457
7,933,066
Loan between funds
140,thJO)
Total net 8$sets
334.671
7,782340
27A46
8,114,457
7,933,066
Funds of the charlty
Unrestrlcted funds
Restricted funds
Endowment funds
17
17
17
334,671
334,671
7,782,340
27,446
162,765
7,739,528
30,773
7.782.340
27.446
Total charlty funds
334,671
7,782,340
27A46
,144A57
7,933,066
Approved by the Klrk Session at a meeting on 8th September 2024 and 51gned on Its behalf by
Mr William Maurlce Llvlngstone
Treasurer
EV LINOh MARY ILEYS
7LkKTEE
14

WEST CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
STATEMENT OF CASH FLOWS
For the year ended 31 December 2023
2023
2022
Net Incornè/lExpendlturel
Adjustments to reconcile net income/(expenditureJ to net Coshflowsfrom
operating octivlties
Depreciatlon of tanElble fixed assets
Net finance costs
Ilncreaselldecrease In Investments
Ilncreaselldecrease In debtors
Increaselldecreasel in credltors
Net cash Inflow from operating actlvltles
211,391
31.112
5.299
1936)
1246,673)
693
2,608
127.618)
4,173
14201
6,312
5,795
57.199
110,2271
14
16
Investlng artlvltles
Interest rèceived
Payments to acquire tanglble fixed assets
Net Cash Inllow from In¥estln8 a¢tivitle$
936
119,4981
118,5621
420
12
420
Flnanclng artlvltles
Interest paid
Repayment of lon8-term loans
Net cash Inflow/{outllowl from Ilnan¢lfig ¥rtivltles
Net Increase/{deue3sel In ash and cash equlvalents
Cash and cash equivalents at l January
Cash and cash equlvalents at 31 December
146,1801
137,944
91,764
19,8071
147,751
137,944
Is
15

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
ACCOUTING POIICIES
BASIS OF FINANCIAL STATEMENTS
The financlal statèmÈnts have been prepared in accordance wlth Accountin8 and Reporting by Charitles: Statement of
Recommended Practice applicable to charities preparlne their accounts Sn accordance wlth Flnancial Reportlng Standard
applicable In the UK and Ireland IFRS1021 leffective l January 201SI.
The flnanclal statements have been prepared under the historical cost convention except for Investment assets, which are shown
at market value. The flnancial statements Include all transactlons. assets, and Ilablllties for which the congregation is responslble
In law. They do not Include the accounts of church groups that owe thelr afflllatlon to another body, nor those that are informal
gatherlngs of church members.
FUND ACCOUNTING
Endowment funds are funds. the capital of whSch must be retslned either pèrmanently or at the con8re8atlon's dlscretion: the
income derlved from the endowment is to be used elther as restrlrted or unrestricted income funds depending upon the purpose
for whlch the endowment was establlshed In the first place.
Restiicted funds comprise (al Income from endowrnent5 whlch Is to be expended only on the restricted purposes intènded by the
donor and {bl revenue donatlons or grants for a specific congregational actlvlty Intended by the donoT. Where these funds have
unspent balances, Interest on thelr pooled investment Is apportloned to the Indlvldual funds on an average basls.
Unrestricted funds are Income funds whlch are to be spent on the con8re8ation's general purposes. Designated funds are general
funds set aside by the con8regatlon for use in the future.
INCOMING RESOURCES
Reco8nition of Incornlng resources
These are included in the Statement of Financial Actlvltles ISOFAI when:
The congregatlon becomes Èntitled to the resources-
The trustees are vlrtually certain they will recelve the resources: and
The monetary value can be measured wlth Suff￿lent rellably.
Incomlng r•sourcè$ wlth related expendlture
Where incomlng resources have related expendlture las with fundralslng Income) the Incomlng resources and related
expenditure are reported gross In the SOFA.
Grants and donatlons
Grants and donations are only Included in the SOFA when the con8regatlon has uncondltlonal entitlement to the resources.
Tax reclJlm$ on donatlons and gifts
Incoming resources from tsx reclalms are Included in the SOFA at the same time as the Elft to whlch they relate.
Contrartual Income and Performan￿ related grnnts
Thls Is only iftcludÈd In the SOFA once the related goods or servi￿5 have been delivered.
Glfts In klnd
Gifts in kind are accounted for at a rÈasonable estlmate of their value to the charlty or the amount actually reallsed. Glfts in kind
for sale or distrlbutlon are included In the accounts as gffts only when sold or dlstrlbuted by the charity. Gifts in klnd for use by
the charity are included in the SOFA as Incoming resources when re￿1Vable.
Donated servlces and faulitiÈs
These are only included In Incomln£ resources Iwith an equivalent amount In ￿sOurceS expended) where the benefit to the
charity Is reasonably quantifiable. measurable. and material. The value placed on these resources is the estimated value to the
harity of the service or facility received.
16

WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'dj
ACCOUTING POLICIES Iconvdl
Volunteer help
The value of any voluntary help recelved is Th)t Included in the accounts but ts described In the trustees. annual report.
Investment Income
This Is Included in the accounts when recefvable.
Investment gains and losses
Thls Includes any gain or loss on the sale of Investments and any galn or loss resultlng from ￿valu1n8 Investments to market
value at the end of the year.
EXPENDITURE AND LIABILITIES
Llablllty re¢ognltlon
Llabllltles are reco8nlsed as soon as there is a legal or construdlve obligation committing the congregation to pay out resources.
Governan¢e ¢o$ts
These are shown wlthln charltsble activities and Include the costs of the preparatlon and examlnatlon of statutory a￿O￿nts. the
Costs of trustee meetings and cost of any legal advlce to tnistees on governance or constltutlonal matter5.
Grant$ wlth performance condltlons
Where the charlty glves a 8fant wlth conditlons for its payment belng a specitlc level of service or output to be provlded, such
8rants arè only reco8nised In the SOFA once the recipient of the grant has pwovlded the spèclfied service or output.
Grants payable wlthout performance condltlons
These are only recognlsed in the accounts when a commltment has been made and there are no conditlons to be met relatlng to
the grant whl¢h remain In the control of the charity.
Support ¢osts
Support costs include central functSons and have been allocated to activlty cost categories on a basls consistent wlth the use of
resources. e.g.. allocating property cots by fkjor areas. or per caplta, staff costs by the tlme spent and other Costs by thelr usage.
ASSETS
Tan8lble Flxed Assets
The assets of the Church comprlse:
Church buildin& stores. and contents
Church hall bulldlng and contents
Manse
Detalls of historical costs of the above a$￿ts purchased prior to l January 2018 are not available. This being the case all assets
purchased prior to l January 2018 are Included in the balance sheet at valuation at l January 2018. No depreclation has been
provided on these assets as the current estimated residual valuels not less that the carryin8 value and the remaining usetul Ilfe
currently exceed5 50 years. This wlll be reviewed regularly by the Trustees.
From l January 2018 any tangible flxed assets purchased for use by the charlty will be capltallsed if they be used for more
than one year, and cost at least £l.000. They are valued at cost or, if gtfted. at the value to the charlty on receipt. The Trustees
have agreed that any fixed asset additlon with a value of less than £1,000 does not need to be shown as assets and wlll slmply be
written off as expenditure in the year of purchase.
Depreclatlon Is recorded on all tangible fixed a￿ets acquired frorn l January 2018 other than freehold land. at rates calculated to
wrlte of the cost less estimated residual value, of ea¢h asset over Its expected useful life as follows
Bulldings
FIxtU￿$, fittings, and equlpment
- $tralght Ilne over 50 years
- straight line over 10 years
17

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUt4TS (Convd)
Investments
Investments quoted on a reco8nlsed stock exehange are valued at market value at the year end. Other investment assets are
Included at tru5tees' best estimate of market value.
DONATIONS AND LEGACIES
Unrestrirted
Funds
Restrlrted
Funds
Endowment
Funds
Total Funds
2023
Totsl Funds
2022
Recorded glvlng
Loose collectlons
Donatlons and glfts
Organlsation and membership fees
Giftald
Legacles and bequests
186.471
1.934
12,03S
42,954
2.693
46,938
1,338
9.850
229,425
4.627
58,973
1,338
46.949
194,317
535.629
213,066
3,261
48.951
1,270
47,540
6,000
320,088
37,099
194.317
431056
103.773
CHARITA8LE AcnviTIES
Vnrestrlcted
Funds
Restrfrted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Income from charltable actrvities
17.588
17,588
ii,iii
ii,iii
28.699
28,699
17,173
17,173
OTHER TRAOING ACTivmES
Vnfertrlrted
Funds
Restrlrted
Fund5
Endowment
Fund5
Total Funds
2023
Total Funds
2022
Other tradln8 activitles
INVESTMENTS
Unrestrirted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Bank interest received
927
927
936
420
420
936
18

WEST CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (Cont'd)
OTHER INCOME
Unrestrfrted
Funds
Restrirted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Other income
RAISING FUNDS
Unrestrlcted
Funds
Restrlrted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
FWO envelopes
1,440
IA40
1,440
1,520
1,520
CHARITABLE AcfiviTES
Unrestrlcted
Funds
Restrl¢ted
Funds
End¢)wment Total Funds
Fund$
2023
Total Funds
2022
General Assembly Assessments
Presbytery fees
Mlnlstry and support staff costs
Con8regatlonal runnlng expenses
Oonations to mlsslons and charities
Governance costs
19,010
948
188.329
69.144
19,010
948
188,329
90,494
48,056
4,269
351,106
18,803
954
161,759
61,839
55,094
2,288
300,737
21,350
48,056
7S
4.194
281,625
69A81
OTHER EXPENDITURE
Unrostrfcted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Other expendlture
1,327
1,327
1,327
1.327
4,312
4,312
19

WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
10. EMPLOYEES
Employment Costs
2023
2022
Wa8es and salarles
Social Security costs
Pension contrlbutions
Other expenses
144.035
10.144
23,032
11.118
188,329
122,516
9,691
19,727
9,825
161.759
Number of employees
The average number ol employees duringtheyearwas
2023
No
2022
No
Average number of employees
There were no employees in receipt of employee benefits In ex￿5$ of £60,0￿.
11. PENSION COSTS
The mlnlster of the congregatlon Is a member of the Presbyterian Church in Ireland Penslon Scheme120091. Thls is a scheme
operated by the Presbyterlan Church In Ireland. a separate registered charity. The congregatlon pays an assessment to the
Presbyterian Church in Ireland equNalent to the employerfs pension contribution for the Scheme and based on the stlpend paid
to the mlnlster. The Presbyterlan Church In Ireland Penslon Scheme12(X)91 Is a funded Scheme of the defined benefit type,
provldlng defined benefits based on career averaged revalued Salary. The Scheme has assets held in a separately administered
fund manèged by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a fundlng plan to ensure
the Scheme Is sufficlently funded to meet current and fvture obllgatlons. A formal schedule of contributions was drawn up on 25
November 2015 whereby the Presbyterian Chuich agreed to pay from 31 December 2015 contrlbutlons of 24% of penslonable
salarles to cover the accrual of beneflts for future servlce. expenses, the cost of Insuring death in service benefits and funding the
scheme deflclt.
The contrlbutlons made by the congregatlon durlng the year were
Total 2023
Total 2022
Contributions
22.306
16,425
20

WEST CONGREGAnoN OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'dl
12. TANGIBLE FIXED ASSETS
Bulldlngs &
content5
Kxtures &
flttlngs
Total
COST OR VALLIATION
At ljanuary 2023
Addltlons
Dlsposals
At 31 Decèmber 2023
7.299.743
10,276
440,510
9.222
7,740,253
19.498
7,310,019
449,732
7,759,751
DEPRECIATION
At ljanuary 2023
Chaige for the year
Ellmlnated on dlsposal
At 31 December 2023
605
326
15.315
4.973
15,920
5.299
931
20.288
21,219
NET BOOK VALUE
At 31 December 2023
7,309,088
7.299.138
429,444
425,195
7,738,532
7,724.333
At 31 December 2022
13. INVESTMENTS
2023
2022
Value as at 1st January 2023
Increaselldecreasel in value
Transfer to General Account
Addltlonal investment
Value as at 31$¢ December 2023
30,773
11.3271
12.0001
250.000
277A46
37,085
14,3121
12.0001
30,773
14. DEBTORS
2025
2022
Glft aid recoverable
other debtors
46.833
47,526
46033
47,526
15. CASH AT BANK AND IN HAND
2023
2022
General Atcount
Repalrs Account
Special Misslon Fund
Df Craig Memorlal Fund
Women's Ministry
Choir
Men Unlted
Friendshlp Clrcle
Women's Ministry C&C
Indoor Bowllng Club
Buddies & Bundles
Glrls Bri8ade
Compasslon
9,108
35.976
18,971
4.335
3.715
3.811
1.699
3,126
477
244
298
6.596
3.408
91.764
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
21

WEST CONGREGATION OF THE PRE58YfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
16. CREDITORS: amounts falling the wlthln one year
2023
2022
Accruals & other creditors
Other loans
4,118
6.000
10,118
1.510
6,000
7,510
17. FUND BALANCES
Unrestrlcted Funds
2023
2022
General Fund
Investment Account
Dr Cralg Account
40.335
250.000
44.336
334,671
63,262
99,503
162.765
Restrirted Fund5
2023
2022
Property Account
General Account
Speclal Mission Fund
Women'5 Mlnlstry
Choir
Men Unlted
Frlendship Circle
Women's Mlnistry Coffee & Craft
Indoor Bowllng Club
Buddies & Bundles
Glrls Brlgade
Compasslon
7,733,138
6.414
19,414
3,715
3,811
1,699
3,126
477
244
298
6.596
3.408
7,782,340
7,689,047
10,027
18,189
3,426
3,695
2,378
3,287
799
244
320
5,073
3.043
7,739,528
Endowfflent Funds
2023
2022
Robert L Orr Memorlal Fund
27,446
27,446
30,773
30,773
22

WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (Convdl
(iv)
Reconcillatlon of movement of funds
Opening
balan
Income
Expendlture
Transfers
Closing
lance
Unrestrlrted Funds
General Account
InvÈstment Account
Dr Cralg Account
63.262
255.528
1283.055)
4.600
250,000
{250,0001
4,600
40.335
250,000
44.336
334,671
99.503
162.765
194.843
450371
io
1283,065}
Restrlrted Funds
Property Account
General Account
Speclal MSssion Fund
Women's Mlnlstry
Choir
Men Unlted
Frlendshlp Clrcle
Women's Ministry Coffee & Craft
Indoor Bowllng Club
8uddies & Bundles
Glrls Brlgade
Compasslon
7,689.047
10.027
18.189
3.426
3.695
2,378
3.287
799
244
320
5.073
3,043
7,739.528
49.427
41.637
1,225
4.058
3.730
2.177
1.612
1.765
15.3361
145,250)
7,733,138
6,414
19,414
3,715
3,811
1,699
3,126
477
244
298
6,596
3,408
7,782.340
13,6691
{1,6141
{2,8561
(1.7731
(1,8871
11001
12.0001
12001
718
7.519
1,025
I14￿93
16401
15,7961
16601
169.4811
iioo)
1200)
{2,600}
Endowment Funds
Robert L Orf Memorlal Fund
30,773
30,773
11,3271
{1.3271
12,000)
12,0001
27,446
27,446
Totsl
7.933,066
565,264
{353,8731
8,144.457
18. RELATED PARTI TRANSAcnoNS
A number of the trustees received remuneratlon durlng the year.. the mlnlster of the congregatlon received remuneration of
£50,566 and expenses of £6,701 lor artin8 in that capatity. Pension contributions of £12,016 were paid by the congregation In
respect of the minister to the Presbyterlan Church In 5reland Penslon Scheme121)091. The a550clate mlnlster of the congregatlon
recelved remuneratlon of £22.773 and eX￿nSès of £4.416 for arting In that capacity- Pension contributions of £5.382 were paid
by the con8re8ation in respect of the a550clate to the Pre5byterlan Church In Ireland Pension Scheme {20091. The deacone55 of
the congregatlon recelved remufteration of £8.932 and expenses of £838 for acting in that capacity. Pension contributions of
£4,909 were pald by the congregation in respett of the a550Clate to the Presbyterlan Church In Ireland Pension S¢heme120091.
The church or8anlst. who was ordalned as an Elder in 2019. received remuneration of £10.055 for acting in that capacity.
Durlng the year, the congregation contrlbuted the followlng amounts to Funds of the Gener81 Assembly of the Presbyterlan
Church in Ireland, a separate charity:
£18,760 for congreBatlonal assessments
£17.700 towards the United Appeal
£5.500 towards the Moderators Appeal inc. World Development Appeal
The￿ were no other related party transartions.
23