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
an 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 gat 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 See, 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 $0 that we may show practlcal care for people both inslde and outslde of our congre8atlon, moking a real difference in thelr lfves for the sake of Jesus. Ipractical help for the elderly. setvlng the community on our doorstep, weekly food hampers. clothes for bables and young chlldren as well as financial asslstsnce wlth Ilfe's ba51cs for people in serious difficultyl Prayer- developing and deepening the prayer life of the congregatlon through creating opportunitiès for prayer. Ichurch prayer moetings. prayer trlplets, provislon of a Prayer Roorn, offerlng prayer ministry to individuals e.g. after church SeICe$ and on other occasions as requiredl Evangellsm- encouraglng people of all ages to attept JÈSUS as their pern31 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 pparIng 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 Congregatn 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 ppared 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 AudIng 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 rt 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 fOard 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,ClI) 110.1181 17,5101 Net current asset$ 29233 85,646 27046 405,925 208,733 Total assats lès$ ¢urrent Ilabllltles 294,671 722,340 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 Sufflent 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 servi5 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 re1Vable. 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$ts These are shown wlthln charltsble activities and Include the costs of the preparatlon and examlnatlon of statutory aOnts. the Costs of trustee meetings and cost of any legal advlce to tnistees on governance or constltutlonal matter5. Grant$ 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$ts purchased prior to l January 2018 are not available. This being the case all assets purchased prior to l January 2018 are Included in the balance sheet at valuation at l January 2018. No depreclation has been provided on these assets as the current estimated residual valuels not less that the carryin8 value and the remaining usetul Ilfe currently exceed5 50 years. This wlll be reviewed regularly by the Trustees. From l January 2018 any tangible flxed assets purchased for use by the charlty will be capltallsed if they be used for more than one year, and cost at least £l.000. They are valued at cost or, if gtfted. at the value to the charlty on receipt. The Trustees have agreed that any fixed asset additlon with a value of less than £1,000 does not need to be shown as assets and wlll slmply be written off as expenditure in the year of purchase. Depreclatlon Is recorded on all tangible fixed aets acquired frorn l January 2018 other than freehold land. at rates calculated to wrlte of the cost less estimated residual value, of ea¢h asset over Its expected useful life as follows Bulldings FIxtU$, 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 ex5$ 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 I1493 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 eXnSès 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