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West Congregation of the Presbyterlan Church In Ireland
Trustees Annual Report and Flnanclal Statements
For the year ended 31 December 2024
Registered with the Charity Commission for Northern Ireland NIC105589

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CONTENTS
Trtjstees annual report
Independent examiners report
Statement of financlal activities
Balance sheet
io
Notes to the accounts
11-18

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WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Fina￿la1 Statementsforthe year ended 31 December 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
West ConEregatlon of the Presbyterian Churth in Ireland
15-19 Ballymoney Road
Ballymena
BT43 585
Reglstered Charlty In Northern Ireland INIC1055891
CHARITY TRusfEES
The Charity Trustees who served during the year Of who were trustees at the date of this report were.. -
Dr David Allen
Mrs Ethel Armstrong
Mrs Mari Baxter
Mrs Margaret Alexandra Boyd
Mlss Anne Dines
Mrs Annie Erwin
Mr Bryan Gormley
Rev Oanlel John Kane 8.Sc., 8.D.
Rev Linda Mary Keys
Dr Davld Llnton
Mr Mark LNlngstone
Mr William Maufice Livingstone
Mr Charles Lynn
Mrs Elizabeth Lynn
Mrs Angela Mcclintock
Mrs Fiona Mcconnell
Mr Robert Mccready
Mrjames McKane
Mrs Laura McKane
Mr Mark McKane
Miss Jennifer McLernon
MISS Anna Morlson
Mr Samuel Murray
Mrs Allson Ramsey
Mr Alan Sheppard
Miss Hillary Taylor
Of Scott Wharry
Mr Graham Wilson
Mr Robert Wllson
Mr Wllllam Wllson
PRINCIPAL OFFICE BEARERS
Mlnlster
Clerk of Sesslon
Treasurer
Rev Daniel John Kane B.Sc., B.D.
Mlss Anne Dlnes
Mr William Maurlce LlvlngstonÈ
INDEPENDENT EXAMINER
Steven Potter FCA
Potter f Innegan Llmlted
Chartered Accountants
Unit 25 The Courtyard Business Park
190 Gal8orm Road
Ballymena
BT42 IHL
BANKERS
Dar)skÈ Bank
1-2 Broadway
Ballymena
8T43 7AA
SOLICITORS
McKervlll Neillv
l Broadway Ave
Ballymena
8T43 7AA

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WÉST CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'dl
On the first Sunday in January 2024, West Church members gathered together to celebrate Communion and Kirk Session was
pleased to note the Increase in attendance. Then. later in January 2024 the Rev. Keys organised a 24-hour Bible readathon whlch
was an encouraging experience.
At the February 2024 meeting of Kirk Session Rev. Kane updated the elders about the ongolng partnershlp wlth Kells Presbyterlan
Church, Co. Me?th and hés Intention to take a small group from West Church to Kells on Palm Sunday to lead a 'mes5y church,
setvlce.
On Sunday 18th February 2024 we welcomed the Scouts together with thelr famllies and friends Into West Church to celebrate
their Founderf5 Day. In the evenin& as a church famlly. we celebrated Communlon together again and In the four-week perlod
leadln8 up to Easter we met in the Social Area for Hope Café. This serles which was linked to the study in Romans that the Home
Groups were following contlnued for a further five-week period after Easter.
In Aprll 2024, Klrk Se55ion looked torward to the Spring Concert which the Musical Director. the choir and musicians were
planning to put on. Then, on the third Sunday in June 2024. the choir journeyed over the Border to lead worship and maintaln
the slxty-year Ilnk wlth the Congregatlon In Kells Presbyterlan Church, Co Meath.
At the beginning of September 2024. the Witness. Mission and Evangelism Task Group whith was sÈt up by Kirk Session and lead
by the Rev Keys as a part of the Building Forward Programme organised a Family Fun Day. This was a successful event which
attracted folk into West Church to learn about the full programme of actSvltles that happen throughout the week, It was followed
on Sunday 151h September 2024 by our annual Bock to School with GDdSundoy.
On 24th September 2024 Dr Sharon Jones from the Belfast School of Theology'came through the wardrobe. Into West Church
and organlsed a seven-week course whkh explored C.S. Lewis. Chronicles of Narnla wlth a speclal focus on the blg Ideas from
Chrlstlan theology that Infuse them.
Autumn saw the start-up of Home Group5 agaln with tlve group5 meetlng on different nl8hts and In dlfferent venues to allow as
many people as posslble to attend. The groups 5tudled another resource from the Blble Soclety entltled The Blble Course
presentèd by Andrew Ollerton and it encoura8ed the participants to read through the whole Blble.
Hope Café re¢ommen¢ed on the Sunday afternoon dlrectly after Harvest and v￿rshIp was led by some of the pupils from
Jordanstown Special khool. +
At a meeting of Kirk Session on 8th October 2024 it was decided to elect ten new members to the Congregatlonal Commlttee to
serve foi a period of six years. This was carried out under the Code of the Presbyterian Church in Ireland Para, 61.2 Method 2,
October 2024 saw the launch of Operation Christmas Chlld shOe￿X Appeal. This was another occasion when the members of
West Church demonstrated their generoslty by filling shoeboxes wlth glfts for chlldren In other countries.
On 131h October 2024 we had the opportunity to give thanks to God for His goodness and falthfulness throughout the year when
we celebrated Harvest Sundoy. The church had been creatively decorated. Then, on Sunday ioih November 2024 West Church
hosted the Civic Service of Remembrance and there was a display of interesting memorabllla from the two World Wars created
by a couple members of the congregation.
On Sunday 20th October It was great to see the famllles of the GB girls coming together in the sanctuary for their annual
enrolment 5erylce.
On 26th October 2024 a FamiEy Quiz Night was organised which was gt)od craic and raised money for the Chrlstmas Shoebox
Appeal.
Durlng the half-term break West Church was the venue for a Holiday Bible Club which was a successful event during which Tèam
West came together for five evenings of fun with Preschool and Prlmary School children and their famllles. Out of ihe Hollday
Bible Club has emerged a Junior Youth Club.

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WEST CONGREGATION OF THE PREs6YfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORY Icont'dl
In November 2024, the Co-ordinator of Youth and Children'5 Min6try or8anised a Le8acy event for all the father5 and father-
flgures In the congregation and beyond. Legary Dads gives fathers a long-term, strategic game plan for raislng strong children
who wlll become the next generation of Christian leader
On 24th November 2024 thè Sunday morrbing servlce was led by the Women's Ministry group and Sharon Heron, who Is a filend
of Rev. Keys frorn Hamllton Road Baptlst Church and preached a sermon on Luke 19 about preclous thln8s belng entrusted to
others.
Saturday 23rd November 2024 saw the Social Area fllled with people enjoying coffee and mlnce ples whlle supporting the GB and
then, browslng the stslls in the Maln Church Hall.
On Friday 13lh December 2024 there was anothèr wondÈrful Musitfor Christmos Concert. Once again, the sanctuary was filled to
capaclty wlth people eftloylng the opportunity to listen to the tanticle 'Whot Child is this7 as well as a variety of musical artists.
It was a dellght to hear the bulldlng resoundlng to the slnging of Christmas carols and the evening heralded more festlve music as
we met tO8ether over the next two weeks for the Carol Service, the midnight Christmas Eve Serwice and the Christmas Mornin8
Se￿iCe.
On Sunday 151h December 2024 we gathered a5 a church fomily to worship God and celebrate the mlnlstry of Rev. Llnda Keys. It
was an opportunity to wish Rev. Linda every blessing in this new chapter of her life. Members of the Congregatlon spoke about
what RÉV Linda's ministry had meant to them. others prayed for her as she stepped out of full-time mlnistry and a presentatlon
was made on behalf of the con8regation in recognition of Rev Llnda's substantlal contrlbutlon to the Ibfe of West Church durlng
the past slx years. Thls was followed by lunch In the Maln Church Hall and tlrne to have fellowship with each other.
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 didn't have that facllity- Help was also made avallable to those who needed It from the
Hamper Ministry and Bib5 and Bobs Ministry. This help was available for members and non-members alike. We are in regular
contact with the Community Nursing Team who work with teenage mums and the Ballymena Breast Feeding Group meet
regularly in the church buildin8. In addltion, Women's Ald use our bulldlng as a venue for their staff training. Not forgetting that
the Ministry Team has. of course, continued to support the111 and be￿0Ved as and when required.
An ongolng concern for Kirk Session has been the psychologlcal problems ￿$￿ItIng from the dlsruptlon of normal Ilfestyle
experienced by everyone over the past few years and the ongoing cost of livin8 crisis. The beneflL both 5plrltual and social, ot
members meetlng In person cannot be overestimated and as circumstances have returned to normality most of our members
have felt confident, and comfortable, obout attendlns church again.
STRUCTURE AND MANAGEMENT
The Klrk Sesslon
The charlty trustees of the conBregatlon are the members of its Kirk Sesslon. Under the congregation's governlng document, The
Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over
and promote the splrltual interest of the congiegat*)n and of persons not connected with any congregatSon who are wlthin its
bounds. It ensures pastoral care 15 In place In the congregation and seeks to further the contribution of the Church to Chrlstlan
witness and setvice In the local communlty. The Klrk Session has delegated to Its Congregational Committee the temporal affalrs
of the congregation including administering all funds and property belonging to the congregatlon. Members of the Klfk Sesslon
are eX￿ffici0 members of the Congregatlonal Commlttee.
The Klrk Sesslon con51sts of the ordained minister. the ordalned associate ministèr, and the ruling elders of the congregation. All
members are entitled to proF)0se, speak. and exercise equal votes at meetings. except that the Moderator, the ministers in active
duty in the congregation. have no deliberative vote, onty a casting vote.
Stated meetin85 of the Kirk session are held at least flve time5 each year.
To be chosen for the office of the eldership in the congre8athJn a person must be a votlng member and è ￿gUlar attendant at Its
ordinances. The selettion of those proposed to be called to the office can be either by the congregatlon or by the Kirk Sesslon.
Members are then elected If they obtain the support of two-thirds of those attending a speclal meeting of qualified voters.

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WEST CONGREGATION OF THE PRES8￿ERlAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {Cont'dl
Presbytery
Under the Presbyierfan Church In Ireland form of governance the corporate oversight of a congregation is the responsibility of a
Presbytery which superlntends generally the spiritual and temporal affalrs of the congregatlons a551gned to it by the General
Assembly of the Presbyterlan 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 consists mainly of the active
minlsters of congregations. minister5 who have retlred from actlve duty, and a representative eldei appointed by the Klrk Session
of each congregatlon.
The Géneral Assemblv
The General Assembly is the supreme court of the Church, representing in one body the whole Church and atting as its supreme
legislative, administratlon and ludlclal authority, In dealing with all matters brought before it. The General Assemblyls normally
constituted durin8 the first week in June for worshlp and to conduct its business. At the end of busine55, It is di5501ved. The
rnembership of the General Assembly conslsts mainly of the artive ministers of each congregation, retired minsters and a
representstlve elder appointed by the Kirk Session of eKh congregatlon.
DESCRIPTION AND PURPOSE
West Presbyterlan Church Is a ¢ongregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, a5 a
Reformed Church wlthin the wlder body of Chr15t Is grounded In the Scrlpture5 and exi5t5 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 Sn fulfilllng God's mission to our world.
Our vlsion Is to be ? vlbrant growing church in which people of all ages are becoming more Ilke Jesus, actlve In His servlce and
reaching out In HIS love to our communty and beyond.
Following Listening to God ond Others Sundoy In Autumn 2022 and the settlng up of the five Task Groups In early 2023, the
mission of West Church wlll be tulfllled through different mlnistries with the ft)Ilowing alms:
Worship- developing skill, ideas and resources that can be used In se￿1￿$ of worshlp to brlng Pleasu￿ to God. luslng creatlve
arts such as muslc, drama etc.I
Dlscipleshlp- creatlng opportunltles for Indlvlduals to grow In their confldence. knowledge and appllcatlon of the scrlptures to
thelr live5. and therefore build a strong relationship with Jesus in order to become more like Him, Ithrough Home Bible Study
Groups, Christianity Explored Courses etc.
Fellowship- creating opportunities for bringing people together so that our sense of community is deepened as we 8et to know
each other better, maklng everyone to feel welcome in God's famlly at'west ChLfjrch. Ithrough after-church tea and coffee, social
events, congregational lunches etc.I
Compasslon- creating opportunltles for Chrlstlan servlce so that we may show practlcal care for people both inside and outside
of our congregatlon, maklng a real difference In thelr lives for the sake of Jesus. Ipractical help far the elderly* serving the
community on our doorstep. weekly food hampers. clothes for babies and youn8 chlldren as well as financlal assistance wlth life's
basics for people In serious dlfflcultyl
Prayer- developing and deepening the prayer life of the congregation through creatlng opportunltles for prayer. Ichurch prayer
meetlngs, prayer tripletstr provision of a Prayer Room. offering prayer ministry to indNiduals e.g. after church seNlces and on
other occasions as required)
Evangellsm- encouraging people of all a8es to accept Jesus as their personal saviour, and provide opportunities for witnessing to
our laith through Alpha Courses, special events. street prolects etc.
Global M155lon- creatlng opportunities to learn about the growth of the Kingdom of God in other countries, encouraging
support for our missionaries and to provide short-term mission opwrtunittes. loverseas mlsslon speakers, support for members
80in8 on short-term mission workl

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WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvdl
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
Weekly, Sunday morning seNices were held at 11.00am and Hope Café returned for several short blocks throughout the year at
4.30pm on Sunday afternoons.
We held our annual act of Remembrance on November 2024. the Carol SeThice on 22Thd December 2024 and a midnight
Christmas Eve Servl¢e.
Home Groups resumed after the summer brèak in Autumn 2024 and continued throughout 2024. Likewise, prayer meeting5 wére
in the Church building throughout 2024.
As well as our regular services during the year we acknowledged God's gift ot new life of six children at Sacraments of Baptism.
One addltional adult received the sacrament of the Lord'5 Supper on profession of faith. plus two communicants transferred
fiom other con8re8atlons. We conducted four marrla8e serylces and 8ave thanks for fa¢thful service and sought to comfort those
who had been befeaved durln8 the year.
At 31 December 2024 there were 460 tamllles connected wbih the congregatlon wbth 261 contrlbuting to the F.W.O. There were
325 communicant members.
The average weekly attendance at Sunday mornlng worship was 300.
Pastoral care
There were regular in-house visits made by the Ministry Team and Elders In 2024. It was noted that there are still precautions for
those vlsltlng Nursing Homes.
Mlsslon and outreach
At a local level, the congregatlon has been endeavoring through several Out￿aCh actlvltles, Including a Family Fun Day in
September 2024. an October 2024 Half-Term Holiday Blble Club (from which has emerged a new Junlor Youth Clubl, plus West
Chuich's Compasslon MlnSstrles to contlnue to engage with the local community. It Is hoped to bulld on these in the future.
The congregatlon supports the Unlted Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. Thls fund
enables con8re8atlons to support the wlder mission of the denomination and to do misslon and outreach on a denomlnational
basis beyond what the con8re8ation could do on its own.
The Unltsd Appeal Fund provides financial support for m1551on personnel at home and overseas. asslsts congregations with the
deployment of locally based staff. enables church plantln& provide5 grant support for the upkeep of church premises, assists
with the running costs of Union Theological College, the Church's training college for min15try students, and financially supports
congregatlons in the areas of worship, discipleshlp. global mlsslon. outreach, leadershlp and pastoral care.
Presbytery
The congregation was represented at the re8ular meetings of Presbytery by our mlnisters and representative elders, appointed
by Kirk Session. The elders report to Klrk Sesslon reEularly. This provides an Important Ilnk between the congregatlons and the
wider structures of the church
General Assembly
The ministers and representative elders would norrnally attend the meeting of the General Assembly of the Presbyterlan Church
in Ireland held in Assembly Buildings, Belfast.

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WEST CONGREGATEON OF THE PRESBYTERIAN CHURCH Ihl IRELAND
TRUSTEES ANNUAL REPORT (ConVd}
Organisations
Wlld West (Sunday School)- met weekly in different age groups14-7 years and 8-11 years)
SWITCH and JAM Iyouth Fellowship}- rr.et occasionally on Sunday evenings for Bible Study and discussion.
Women's Ministry- and associated organlsatlons such as the 8ook Club met monthly and the Coffee and Craft Club weekly.
The Frlendshlp Circie- for Senior Citizens from inside and outside the church met monthly.
Men United- for retired men. met weekty on Wednesday morninus and for 8 Christmas Lunch.
Esuddies and Biindles - a Mother and Toddler 8roup resumed on Wednesday mornin85.
The Glrl's Brlgade- resumed meeting on Thursday evenin8S.
The Various Llranches of Scouting (Explorer Scouts. Scouts, Cubs, Beavers and Squlrrels) . met weeklyon Frlday evenln8s and follow
the relevant meetlng plans. An Annual 5er¥lce is held each year on Founderfs Dav.
Mug -n- Bean - °coffee and cake" provlded free for members and nonwrnernbers Is held on Tuesday mornlng5 from 10,00am to
12.OOnoon,
Volunt••rs
As actlvities have resumed durlng the year, the Trustees recognise that there Is stlll work to be done and that the many and
varied aspects of church Ilfe only exlst by people makin8 a commitment, often sacriflclal, to bring about the splrltual and
pastoral beneftts for the people under its care. The Trustees, where they have the required abilities, lead by example and wlth
the ald of others, some members of the church and some not, 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 publbc benefit requirement by providing benefit to its members and the general
publlc by making known the Cbristian Gospel of the Lord Jesus Christ through the advancement of religion.
The direct benefits which flow from the purposes of the Church include the gainlng of an understandlng In Chr5stian beliefs as set
out in the Bible and in the Church's subordinate standards Ithe Westminster Confession of Faith and the Shorter and Larger
Catechisms) leading to spiritual and moral development and opportunitles for response to Bible teaching. In turn, this framework
leads to practical expresslons of Chrlstlan bellefs and standards In the local community such as through the care of those in need
lincluding the sick, disabled and bereaved).
Generally, the above beneflts are delivered locally by congregatlon5 and thelr members Of are facilitated through presbyteries or
are organSsed and delivered centrally. Local delivery is facilitated by central re50urce5 in almost all cases. Public access is made
known through the use of notice boards, printed material. press advertisement. websites, and soclal media or In other ways.
The benefits are demonstrated throu8h regular evaluation of the servlces and Informal and ad.hoc feedback frorn members,
thelf famllies, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose Is related to Ministers, Missionaries,
Deaconesses. Irish Mission workers and Lay Agents who recelve beneflts as a result of their holding office or employment.
However. this is incidental and necessary in order to furtherour charitable purpose. There are no other private benefits.
The beneficiaries of this purpose are members, thelr families. other individuals that the Presbyterian Church ir¢ Ireland is in direct
and Indlrett contact with, the community in which paStoralse￿ICes are provided and other communities throughout Northern
Ireland, the Republic of Ireland, ond worldwide which benefit from our engagement with and support for both Christlan and
other secular or8anisations, charitles and individual mernbers of the publiG
The Kirk Session ha5 had regard to the Charity Commission's public benefrt requirement ststutory guldance.

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WEST CONGRE6ATION OF THE PRESBYTERIAN CHURCH IN IREUIND
TRUSTEES ANNUAL REPORT (ConVd}
FINANCIAL REVIEW
The congregation's maln source of Income is memberg contributions through the Weekly Freewlll Offering. There We￿ 261
famllies contributing durin8 the year (2023- 278). donating a totsl of £221.186 (2023: £229.4251.
Total Income of the congregatlon durlng the year was £358.536, compared to £565.264 in the prevlousyear.
Total exper)dlture Increased from £353.873 to £377.058. due to general increases In running costs and salaries.
RESPONS181LITIES IN RESPECTTO THE FINANCIALSTATEME14TS
The Trustees are ￿sponSIble for preparlng the Annual Report and the fInanc￿l statements in accordance with appllcable law and
United Klngdom Generally Accepted Accounting Practice.
The TNstees are rÈquired to prepare finandal statements for èach financlal year whi¢h 8fve a true and falr vlew of the stste of
affalrs of the conBregatlons and the financial artlvities for that year. In preparingthe financlal statements the Trustees are
requlred to:
Select suitable accounting poll¢les and then apply them conslstently
Make judgements and estlmates that are reasonable and prudent
Prepare the financial statements on the 80ing concern basis untess It Is inappropriate to presume that the funds wlll
Continue In operation.
The Trustees are responsible for keeping adequate accountlng records that are sufflclent to show and explain the funds
transactions and dlsclose with reasonable accuracy at ary tlme the finan¢lal positiot) of the congregatlons and enable them to
ensure that the ftnanclal statements comply wlth the Statement of Recommended Prartice"Accounting and ReporUn8 by
Charhtles11 January 20151". They are also respoftslble for safeguardln8 the assets of the conye8ation and hence for taklng
reasonable steps for the prevention and detertlon of fraud and other irreBularities.
GOING CONCERN
The a¢tivitles of the congre8atlon are dependent on ongoln8 ¢ontritrArtlons from Its members. The Trustees are of the opinion
that the congregation has sufficient resources at the date of approval of these financial statements to meet commStments which
will arlse In the year from the date of signing thls report and sublert to the continulng support from members to fund on an
ongolng basis the congre8ation's current activltles and other flnancial wmmltments.
RESERVES POLICY
The Trustees have consldered the level of unrestrlcted reserves that It Is appropriate to hold takin8 account of ¢urrent and
ongoing comm5tment& It IS the poliry of theTrustees to hold at least 2 month's normal expendlture. At the year.end unrestrirted
rese￿e$were £299.671- which represents a higher level of ￿serVeS. The Trustees. however. consider it prudent to hold reserves
at thls level, as the fundin8 of Its present a¢tivltles is dependent of the on8oln8 financlal support of members.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and systems ?nd procedures implemented to manage identified
risks. The princlpal risks are in relation to the likelihood of reputatSonal damage and financial rlsks assoclated with the
expettatlon of ongoing financial support from members. These risks a￿ miti8ated by the Trustees, and the Congregatlonal
CommSttee. regularly monltoring the various activities of the ¢ortgregation at stated meet1ft￿ and by encouraging members in
rhelr reBulargiving.
Approv
bythe Klrk Session at a meetlng on 16th March 2025 and signed on its behalf by-
Rev Oafilel John Kane
Minister
Mr Wllllam Maurfce Ll¥l
Treasurer

INDEPENDENT EXAMINEAS REPORTTO THE TRusfEES OF WESTCONGftEGA7ION OFTHE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31$¢ D￿rnber 2024. which are set out wr¢hln thi5 documer*t.
Respeclive respon5lbl1ttt￿ of ¢harltytnisteÈs and exthner
As the charIt￿$ trustees you are responsible forthe preparation of the accounts In attordance with the Charities Act (Northern
Ireland) 2008. The tharivs Trustee5 consider that an audit is not requlred for thls year under section 65 of the Charitles Art and
that an independent examlnation is needed.
It Is my responslbllity to..
(il Examine the accounts under section 6S of the Charlties Act
1111 Follow the procedures laid down in the general Direttions 8iven by the Charity Commission for Northern Ireland under
section 65191(b) of the Charrties Act: and
1111) St*e whether particular matters have come to my attentknn.
Ba51s of Independent examinees reporL
I have examlned your charity accounts as requlred under section 65 of the Charfties Act and my examlnation was carried out in
accordance with the general Dirertions given by the Charity Commission for Northem Ireland under Section 6519llbl of the
Charitles Act.
My examlnatlon Included a revlew of the aCcoUnt￿g records kept by the charity and a comparlson of the accounts presented
with those records. It also Includes consideration of any unusual itemsor disclosures in the accounts and seeking explanations
from you as charity trustees coft¢ernin8 such matters.
My role Is to state whether any m*erial mètters have come to my attention 8ivin8 me cause to believe:
111 That accounting records were not keffj In accordance with sertlon 63 of the Charliles Act.
lill That the accounts do not accord wlth those accountinE records.
Iliil That the accounts do not comply wlth the accountir8 requirements of the Charities Act.
{ivl That there is further Informatlon needed for a proper understandins of the accounts to be reached.
Independent examlnorfs stat¢m•nt
I have Completed my examlnatlon and have no concerns in respect of the matter {11 to14) Ilsted above and. In eonnectlon with
followlng Directlons of the Chartty Commisslon for Northern Ireland. I have found no matters that requlre drawln8 to your
attention.
Steven Potter FCA
Potter Flnnegan Llmited
Chartered Accountants
Unit 25 The CoutTyard Business Park
190 Galgorm Road
Ballymena
Co Antrim
BT42 IHL
Oate: 16th March 2025

WESTCONGREGATION OFThE PRESBYfERIAN CHURCH IN IREiAND
srATEMENTOF FINANaALAcnvfflES
For the year ended 310e¢ember 2024
Nole Unrestrfc
nds
Restrlcted Endowment
Funds
Funds
Totsl Funds
Totsl Funds
2023
Income and Endowrnefits from:
Donations and le8acles
Charitsble activities
Other tradlng activitie5
Investment income
Other income
Total
239.905
13.704
76.679
15,008
316,584
28.712
535,629
28,699
12,923
91
226
13,240
936
266,532
91,n8
216
358￿6
565,264
Expendlture on:
Raising fLtnds
Charltable activitlés
Other
Total
Net Incomellexpenditurel
Transfer5 between fund5
Net movement In fund5
(1,4951
{307.0811
11,4951
{375.5631
11,44WI
(351.1061
11,3271
(353073)
211.391
168.4821
(308,576)
(42W)
168A82)
23.296
15.0441
18,252
(377.0581
118.522)
226
12.rjoo
{1,7741
(35.0001
(18,522)
211,391
Re¢on¢lllatlon of funds:
Total fsjnds brought foThiard
Total funds carrled foNiard
334.671
299.6n
7,782,340
7.800,592
27.446
25,672
,144,457
8.12S.935
7,933,066
,1414A57

an
WESTCONGREGATION OFTHE PRES8YtERIAN CHURCH IN IREiAND
BALANCE SHEEr
As at 31 Ileomber 2024
Unrestrlcted
Funds
Restricted
Funds
8equest
Fund5
Total Fund$
2024
Total Funds
2023
Flxed assets:
Tangible assets
Total ftxed assets
12
7.731.393
7,731,393
7.733.231
7,733.231
7,738,532
7,738.532
Current 8sset&'
Current Investments
Debtois
Cash at bank and In hand
Total ¢urrent assets
250,LV)
33.988
16,151
300,139
25,672
275.672
45.629
79.709
401,010
277,446
46,833
91.764
416,043
14
Is
11.641
63,558
75.199
25,672
Llabllltles:
Credltors: amounts fèlllng due within
one year
16
12306)
{6XKM)I
{8.3061
110,1181
Net curr•nt assets
69,199
25,672
392,704
405,925
Total assets less ¢urnent Il•bllltles
299,671
7,80D,592
25.672
8,125,935
&144,457
Loan between funds
Ttstsl net assets
299.671
7AIXI,592
25,6n
8,125,935
8.144,457
Funds of the chafflty
Unrestrlcted funds
Restricted funds
Endowment funds
17
17
17
299.671
299,671
7,800.592
25,672
334.671
7,782,340
27,446
7,800.592
25,672
Total ¢hbrlty funds
299,671
7,800,592
25￿72
8,125.935
8,144,457
Approved by the Kirk Sesslon at a meeting on 16rh March 202S and si8ned on Its behalf bv
R•¥ DanlÈl John Kane
Mlnister
Mr Wllliam Maurlce Li¥ingstone
Tfeasurer
10

an
WEST CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
ACCOUTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been wepared in accordance wlth Accounting and Rèporting by Charities: Ststement of
Recommended Practice applicable to charities preparin8 their accounts In accordance with Financial Reportin8 Standard
applicable In the UK and Irelond IFRS1021 {effective l January 20151-
The financlal ststements have been prepared under the hlstorical cost convention except for investment assets, whlch are shown
at market value. The flnanclal statements include all transactions. assets, and Ilabilities for which the congregation is respon51ble
in law. They do not Include the accounts of ch￿rCh groups that owe thelr afflllatlon to another body, nor those that are informal
gatherings of church members.
FUND ACCOUNTING
Endowment fvnds are funds, the capital of which must be retalned elther permanently or at the COng￿gatIOn'S discretion; the
Income derived from the endowmènt IS to be used elther as restricted or unrestritted incorne fund5 dependin8 upon the purpose
for which the endowment was establlshed In the flrst place.
Restrlcted funds comprise lal income from endowments whkh Is to be expended only on the restrlcted purposes Intended by the
donor and Ibl revenue donations or grants for a 5peciflc congregational activity intended by the donor. Where these funds have
unspent balances, interest on their pooled Investment Is apportloned to the Indlvldual funds on an average basis.
Unre5trlcted funds are Income fund5 whlch are to be spent on the con8re8atlon's general purposes. Desl8nated funds are general
funds set aside by the congregation for use In the futijre.
INCOMING RESOURCES
Reco8nltlon of Incomlng resources
These are Included In the Statement of Flnanclal ACt￿ltIeS ISOFA) when:
The congregation becomes entitled to the resources:
The trustees are vSrtually certaln they will recelve the resources; and
The monetary value can be measured wlth sufflclent rellably.
In¢omln8 resour¢e$ with related expenditure
Where incoming re50urce5 have related expendlture las wlth fundra551ng Income) the Incomlng resources and related
expendlture are reported gross In the SOF
Grants and donatlons
Grants and donatlons are only Included In the SOFA when the congregatlon has uncondltlonal entitlement to the resources.
Tax re¢laim$ on dona¢lons and 8lfts
Incomlng resources from tax re¢lalms are Included in the SOFA at the same tlme as the gift to which they relate.
Contractual Income and performance related 8rnnts
Thls Is only Included in the SOFA once the related goods or services have been delivered.
Glfts In klnd
Gifts in klnd are accounted for at a reasonable estlmate of their value to the charity or the amount artually reallsed. Gifts in kind
for sale or d5stributlon are Included In the accounts as glfts only when ￿ld or distributed by the charity. Glfts In klnd for use by
the charity are includÈd in the SOFA as incoming resources when receNable.
Donated services and facilities
These are only Included in incominE resources (with an equivalent amount Sn resoureÈs Èxpènded) where the beneflt to the
charity is reasonably quantifiable. measurable, and material. The value placed on these resources is the estimated val(Je to the
charity of the seNlce or facllity recelved.
li

an
WEST CONGREGATION OF THE PREs8￿ERlAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {ConVd)
ACCOUTING POLICIES Iconvdl
Volunteer help
The value of any voluntary help received is not included In the accounts but is described in the trustees. annu31 report.
Investment income
This is included in the accounts when recelvable.
Investment galns and losses
This Includes 3ny gain or loss on the of investments and any gain or loss resulting from revaluing investments to market
value at the end of the year.
EXPENDITURE AND LIABILITIES
Llablllty recognltlon
Liabilities are recognlsed as soon as there Is a legal or constructfve obll8ation committin8 the congregation to pay out resources,
Governance costs
These are shown within charitable activities and include the costs of the preparatlon and examinatlon of statutory accounts, the
COSts of trustee meetin85 and cost of any legal adv1￿ to trustees on govemance or constltutlonal matters.
Grants wlth performance wndi¢ions
WherÈ the charity gives a grant with conditions for Its payment belng a specifi¢ level of seNlce oi outpijt to be provlded, such
grants are only recognlsed In the SOFA once the ie(ipient of the grant has provided the specified service or output.
Grants payable wlthout performance condition$
These are only recognSsed In the accounts when a commitment has been made and there are no condltlons to be met relatlng to
the grant whlch remain In the control of the charity.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis cons15tent wlth the u$e of
resources, e.g., allocatlng property cots by floor areas. or per capits, staff costs by the tlme spent and other costs by their usage.
ASSETS
Tanglble Flxed Assets
The asset5 of the Church comprise:
Church bulldin& stores, and contents
Church hall building and contents
Manse
Details of hlstorlcal costs of the a￿ve assets purchased prlor to l January 2018 are not available. This beinR the case all assets
purchased prior to l January 2018 are included in the balance sheet at valuatioll at l January 2018. No depreclation has been
provided on these a$5ets as the current estimated residual value is not less that the carrylng value and the remalning useful life
currently exceeds 50 years. This wlll be reviewed regularly by ihe Tru5tee5.
From l January 2018 any tan8lble fixed assets purchased for use by the charlty wlll be capttalised if they can be used for more
than one ye3r. and cost at least £1,000. They are valued at cost or, If glfted. at the value to the charity on recelpt. The Tnjstees
have agreed that any fixed asset addition wlth 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.
Deprèciation is recorded on all tangible fixed assets acquired from l January 2018 other than freehold land. at rates calculated to
write of the cost less estimated resldual value, of each asset over its expected useful lifo as follows
Buildings
Fixtures, fittings, and equipment
Stralght Ilne over 50 years
- stralght Ilne over 10 years
12

an
WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTÉS TO THE ACCOUNTS (Cont'd)
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other Investment a55ets are
Included at trusteeg best estimate of market value.
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restrlrted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Recorded giving
Loose collections
Donations and gifts
Organlsatlon and membership fees
Gift ald
Legacles and bequests
I92,(￿6
1.763
12.040
29.180
2,190
32.296
1.370
11,643
221,186
3,953
44.336
1.370
45,739
229,425
4.627
58,973
1,338
46,949
194,317
535,629
34,096
239,905
76.679
316,584
CHARITABLE ACTIVITIES
Unrestrkted
Funds
Restrkted
Funds
Endowmeftt
Funds
Total Funds
2024
Total Funds
2023
Income from charitable activities
13,704
13,704
1S,Crf)8
15.1)08
28,712
28,712
28.699
28,699
OTHER TRADING ACTIVITIES
Unrestri¢ted
Funds
Restri¢ted
Funds
End(Iwment
Funds
Total Funds
2024
Total Funds
2023
Other tradln8 activltles
INVESTMENTS
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Bank 5nterest received
Investment Income recelved
150
12,773
12,923
91
241
12,999
13,240
936
226
226
91
936
13

an
WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (Convdl
OTHER INCOME
UnrèstritteKI
Funds
Restrlrted
Funds
Endowment
Fund5
Total Funds
2024
Total FLtnds
2023
Other income
RAISING FUNDS
Unrestflrted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
FWO envelopes
1.495
IN95
1,495
1,495
1.440
1,440
CHARITABLE ACTIVITES
Unrestrkted
Funds
Re5trkted
Funds
Endowment Totsl Funds
Funds
2024
Totsl Funds
2023
General Assembly Assessments
Presbytery fees
Mlnistry and support staff costs
Congregational running expenses
Donations to misslons and charltles
Governance costs
18.934
899
215,052
69,896
18,934
899
215,052
108A22
29.799
2,457
375,563
19.010
948
188,329
90,494
48.056
4,269
351,106
38.526
29,799
157
68,482
2,300
307,081
OTHER EXPENDITURE
Unrertricted
Funds
Restrirted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Other expenditure
1,327
1,327
14

an
WEST CONGREGATION OF THE PRESBYYERIAN CHURCH IN IREiAND
NOTES TO THE ACCOUNTS Iconydl
10. EMPLOYEES
Employment Cost5
2024
2023
Wages and salaries
Social Security Costs
Penslon contrlbutions
Other expenses
155.045
20,234
24,376
15.397
215,052
144,035
10.144
23,032
11,118
188,329
Number of employees
The average number of employee5 durlng the year was
2024
No
2023
No
Average number of employee5
There were no employees In recelpt of employee benefits in excess of £60.¢J)O.
11. PENSION COSTS
The mlnister of the congregatlon Is a member of the Presbyterièn Church In Ireland Penslon Scheme120091. Thls Is a scheme
operated by the Presbyterian Church in Ireland, a separate re8lStered charity. The congregation pays an a55e55ment to the
Presbyterlan Church In lieland equlvalent to the employerfs pension contribution for the Scheme and based on the stlpend pald
to the mlni5ter. The Presbyterian ChuTch in Ireland Pension Scheme120091 is a funded Scheme of the deflned benefit type,
provldln8 deflned benefits based on career averaged revalued salèry. The Scheme has assets held In a separately admlnlstered
fund managed by a board of trustees. The Presbyterlan Church and the Scheme Trustees have agreed a funding plan to ensure
the Scheme Is sufficlently funded to meet current and future obligations. A formal schedule of contrlbutions was drawn up on 25
Novembef 2015 whereby the Presbyterian Church agreed to pay from 31 Oecember 2015 contrlbutlons of 24% of penslonable
salaries to cover the accrual of beneflts for future se￿Ice, expenses, the cost of insuiing death in service benefits and fundlng the
scheme deflclt.
The contributions made by the congregation durln8 the year were
Total 2024
Total 2023
Contrlbutlons
23.357
22,306
15

an
WEST CONGREGATION OF THE pRE$B￿ERlAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {Cont'dl
12. TANGIBLE FIXED ASSÉTS
Fixtures &
rrttinÉs
Bulldlngs &
contents
Total
COST OR VALUATION
At l January 2024
Additions
Dlsposals
At 31 December 2024
7.310.019
449.732
7.759,751
7,310.019
449,732
7,759,751
DEPRECIATION
At l January 2024
Charge for the year
Eliminated on dlsp05al
At 31 December 2024
931
327
20,288
4,974
21,219
5.301
1,258
25.262
26.520
NET BOOK VALUE
At 31 December 2024
7,308,761
7,309,088
424.470
429,444
7,733,231
7,738,532
At 31 December 2023
13. INVESTMENTS
2024
2023
Value as at 111 January 2024
Increaselldecrea5el In value
Transfer to General Account
Progressive Investment
Value as at 31&1 December 2024
27,446
226
12,0001
250,000
275,672
30,773
11,3271
{2,0001
250,000
277A46
14. DEBTORS
2024
2023
Gift ald recovefable
4S,629
45,629
46,833
46,833
IS. CASH AT BANKAND IN HAND
2024
20Z3
General Account
Repalrs Account
Special Mission Fund
Dr Cralg Memorial Fund
Women's Ministry
Choir
Men Unlted
Frlendshlp Circle
Women's Mlnistry C&C
Indoor Bowling Club
Buddies & Bundles
Girls Brigade
Compassion
12921
15.928
19.834
24,573
3.879
1,507
567
3,053
585
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
214
6,715
3.146
79,709
16

an
WEST CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS IConYdl
16. CREDITORS: amounts falling due within one year
2024
2023
2,306
6.000
8,306
4.118
6.000
10,118
Other loans
17. FUND BALANCES
Unrestricted Funds
2024
2023
General fund
Investment Account
Dr Cralg Account
S,098
250,000
44,573
299,671
40,335
250,000
44,336
334,671
Restrlcted Funds
2024
2023
Property Account
General Account
Special Mlsslon Fund
Women's Ministry
Cholr
Men United
Frlend5hlp Clrcle
Women's Mlnlstry Coffee & Craft
Indoor Bowling Club
8uddies & Bundles
Glrls Brlgade
Compassion
7,747,221
13.225
19.939
4,419
1,507
567
3.053
585
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
214
6,715
3.146
7,800,592
Endowment Funds
2024
2023
Robert L Orr Memorial Fund
25,672
25,672
27,446
27,446
17

an
WEST CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconydl
(lvl
Reconciliotion of movement of lunds
Opening
balance
Income
Expenditure
Transfers
Closlng
balance
Unrestrirted Funds
General Account
Investment Account
Dr Crai8 Account
40.335
250.000
44.336
334,671
253.658
12,773
ioi
1308.4681
19.573
112,7731
244
5,098
250.000
44,573
299,671
11081
{308,576)
266,532
Restrirted Funds
Property Account
General Account
Special Mission Fund
Women'5 Minlstry
Choir
Men Unlted
Fiiendshlp Clrcle
Women's Ministry Coffee & Craft
Indoor Bowling Club
Buddles & Bundles
Glrls 8ri8ade
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
35.165
33,226
525
3.428
5,678
2,392
1,436
1,945
121,0821
126.4151
7,747,221
13,225
19,939
4,419
1,507
567
3,OS3
585
12.7241
13,4821
13,4241
11.5091
11,8371
14,5001
{iooi
{2441
18321
15.5281
11,6501
168,482)
214
6.715
3,146
7,800,592
5.847
1,388
91,778
12001
15,044)
Endowment Funds
Robert L Orr Memorlal Fund
27,446
27,446
226
12,0001
12.000)
25,672
25.672
226
Total
8.144A57
358,536
{377,0581
8.IZS.935
18. RELATED PARTY TRANSAcfioNS
A number ot the trustees received remuneration durirrf the year: the minister of the congre8atlon ￿CeIved remuneratlon of
£52,569 and expenses of £7,036 tor actin8 in that capacity. Pension contributions of £12,617 were pa5d by the congregatlon In
respect of the minister to the Pre5byterlan Church in Ireland Penslon Scheme120091,' the assoclote mlnlster of the congre8ation
celved remuneratlon of £23,761 and expenses of £4.596 for attlng In that capacity. Pension contributions of £5.703 were paid
by the congie8ation in re5peci of the a55ociate to the Presbyterian Church in Ireland Pension Scheme120091. The Deacorsess of
the congregation received remuneration of £20.991 and expenses of £3,766 for acting In that capaclty. Penslon contributlons of
£5,038 were paid by the congregation in respect of the deacone5S to the Presbyterlan Church In Ireland Pension Scheme120091.
The church organls¢ who was ordalned as an Elder In 2019. recelved remuneration of £10.055 for acting in that capacltv.
During the year, the ¢ongre8atkon contributed the foltowln8 amounts to Funds of the General Assembly of the Presbyterian
Church In Ireland, a separate Charity..
£18,934 for congregational assessments
£16.325 towards the United Appeal
There weie no other related party transactions.
18