an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Registered Charity In Northern Ireland (NIC105591)
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Union Road congregation of the Presbyterian Church in Ireland 16 Union Road Magherafelt Co Londonderry BT45 5DF Registered Charity in Northern Ireland (NIC105591) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were I Cousley A Hatrick l Francis S McKeown F Gallick T Patterson J Grant G Watterson PRINCIPAL OFFICE BEARERS Minister Assistant Minister Clerks of Session Treasurer Rev Ashley Graham Vacant Gordon Watterson Fredefick Gallick INDEPENDENT EXAMINER David Lyttle + Co Ltd 15 Meeting Street Magherafelt Co Londonderry BT45 6BN BANKERS Ulster Bank 20 Broad Street Magherafelt BT45 6JR
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONT'D) STRUCTURE AND MANAGEMENT The Klrk Sesslon The Charity Trustees of the congregation are members of the Kirk Session. Under the congregation's governing 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 spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the communtty. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise qual votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held on the second Tuesday of alternative months (October, December, February, April & June) and at other times as required. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant at its ordinances. The selection of those proposed to be called to the office can either be by the congregation or by Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbyt•ry Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. The Union Road congregation of the Presbyterian Church has been assigned to the Tyrone Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONT'D) Objectlves and actlvltles Union Road Presbyterian Church is a congregation of the Presbyterian Church in Ireland. We hold regular services of worship and other religious activities. These, and all that follows, are open to anyone of appropriate age andlor gender to access, without regard to whether they are members of our congregation. Through prayer, support our members, our own Church, other Christian Churches, the community and leaders in society and government. Organise meetings and events that promote our charitable purpose. Participate in the life of the local community. Participate in and support what the Presbyterian Church in Ireland and the supervising Presbytery does. Support other secular and Christian organisations and charities through volunteering, financial gifts and prayer. THE PRESBYTERIAN CHURCH IN IRELAND, as a Reformed Church within the wider body of Christ is grounded In the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The Congregation meets for worship every Sunday (12 noon & 6.30pm) and visitors are welcome to join. The Sacrament of the Lord's Supper is observed on several occasions during the year and all those who have been baptised and who have made profession of Iheir faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular times of Bible Study and prayer meetings alongside a wide range of organisations including'.- Boys Brigade Solid Rock Youth Club Ladies Bible Study Bible Class Sunday school Presbyterian Women Hard Corps Men's Bible Study Mums & Tots Discipleship Groups Pause for Prayer Achlevements and performance The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Calechisms) leading to spiritual and moral development and opportunities for response to Bible teaching.
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONT'D) In turn, this framework le8ds to practical expressions of Christian beliets and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally the above benefrts are delivered locally by congregational churches and members, or are facilitated through presbyteries or are org8nised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and infomial and ad-hoc feedback from members, their families, 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 receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The congregation normally meets for worship each Sunday at 12 noon and 6.30pm. On Thursday evenings, we meet for'Pause for Prayer, alternating with Home Bible Study Groups IDiscipleship Groupsl which generally meet in homes acro83 the town and beyond. As well as our regular services during tha year we acknowledged God's gift of new life through 5 Sacraments of Baptism. It was also our pleasure to add 18 new Communicants to the Church family. At 31 December 2023 there were 166 communicant members and 175 families connected with the congregation, The average weekly attendance at morning worship is around 200.
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONT'D) FINANCIAL REVIEW Th8 congregation's main source of income is members. contributions to the General Fund through the Weekly Freewill Offering. and th8 Building Fund. The results for the year are set out on In the flnanclal statements, whlch the Trustees consider to be satisfactory. The reserves of the Congregalion are held for the advanc8ment of its charitable purpose, other than restricted reserves which are held for a d8signated purpose. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responslble for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. In preparlng the flnanclal statements the congregatlonal committee should follow best practice and.. select suitable accountlng polldes and apply them conslstently,, make judgements and estimates that are reasonable and prudent., follow the recommendations of the accounting professional with regard to the form and content of the financlal statements, or to disclose and explain any departures therefrom,, and prepare financiel statements on the golng concern basls, unless It Is Inapproprlate to assume that the congregation wlll be able to contlnue to meet Its obligations. The Trustees are responsibl8 for keeping ad8quat8 accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for saf8guarding th8 ass8ts of th8 congregation and hence for taklng r6asonable steps for the prevention and detection of fraud and other irregularities. The Trustees, Annual Report was approved on 4 June 2024 and signed on behalf of the board of Trustees by .' Fre rick Galllck Gordon Watterson Trustee Trustee
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the Trust for the year ended 31 December 2023, which are set out on pages 8 to 15. Respectlve responslblllties of charity trustees and examiner As the charity's Trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. • examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act state whether particular matters hava come to my attention. Ba818 of Independent examlnerfs report I have examined your charity accounts as required under section 85 of the Charities Act and my examination was carried out in accordance wilh the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity Trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. That a¢counting records were not kept in accordance with section 63 of the Charilies Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understsnding of the accounts to be reached. Independent examlnerfs statement I have completed my examination and have no concerns in respect of the matters {1} to (4) listed above and, in connection with following th Directions of the Charity Commission for Northern Ireland, I have found no matters that re e drawing to your ttention. teph McGeagh FCA CTA d on behalf of David Lyttle + Co Ltd Chartered Accountants Statutory Audltors Date 4 June 2024 15 Meeting Street Magherafelt Co Londonderry BT45 6BN
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Funds 2023 Restrlcted Funds 2023 Note Total Total 2023 2022 Income from Regular Direct Giving Donations and Legacies Activities that Generate Income Other Income Sources 115,367 108,943 10,000 3,413 10,014 132,370 224,310 10,000 3,441 10,014 247,785 229,974 2,195 3,948 10,251 246,368 28 Tot Iln 115,395 endlture on Central Church Assessments Ministry and Support Staff Life and Work Governance Propety and Equipment Grants to Missions and Charities Other Resources Expended Tot IEX 18,210 27,396 7,313 2,127 12,561 18,210 32,796 26,399 4,827 88,179 10,939 22,089 35,107 4,844 85,619 5,400 19,086 2,700 75,618 7,738 7,738 6,658 692 1,307 111,849 1,999 180,148 7,976 173,232 68,299 Net Income for the Year 47,096 20,521 67,617 73,136 Exce tlonal Item Cost eliminated on reconslruction of Manse Depreciation eliminated on reconstruction of Manse (425,000) (425,000) 42,500 42,500 Transfers Net movement In funds 47,096 (361,979) (314,883) 73,136 Funds brought forward 238,008 1,040,718 1,278,726 1,205,588 Funds carried forward 285,104 678,739 963,843 1,278,724
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2023 Notes 2023 2022 Flxed Assets Tangible Fixed Assets 967,110 1,126,196 Current Assets Debtors Cash at bank and in hand 25,139 63,094 88,233 33,749 131,300 165,049 Creditors < 1 year 191,500) {12,519) Net Current Assets (3,267) 152,530 Credttors > 1 year Net A88ets 963,843 1,278,726 Funds Unrestricted Funds Restricted Funds 285,104 238,008 878,739 1,040,718 10 963,843 1,278.726 For the year ended 31 December 2023 the charity was entitled to exemption from audit under section 65 of the Charities Act (Northern Ireland) 2008. Trustees, responsibilities The members have not requested the charity to obtain an audit of its accounts for the year in question in accordance with section 65,. and The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial statements were approved by the board of trustees and are signed on their behalf by- Frederick Gallick Trustee Gordon Watterson Trustee Date 4 June 2024
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2023 ACCOUNTING POLICIES BASIS OF PREPARATION The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. a) Basis of Preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities:Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2015) and the Charities SORP. Union Road Presbyterian Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheise stated in the relevant accounting policy notes. b) Preparation of the accounts on a going concern basis Union Road Presbyterian Church has prepared the accounts on a going concern basis. The balance sheet is strong with strong continued support by the members. c) Income Income is recognised when the charity has entitlement to the funds, conditlons attached to the items of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income from government and other grants, whether capital grants or revenue grants, is recognised when the charity ha8 entitlement to the funds, any perfomiance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. d) Donated services and facilities In accordance with the Charities SORP (FRS 102), the general volunteer time of the Charity's volunteers is not recognised financially in the Statement of Financial Activities but their valuable contribution is acknowledged in the Trustees, report. e) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the inlerest paid or payable by the Bank. n Fund accounting Unrestricted funds are available for use at the discretion ofthe Congregational Committee in furtherance ofthe objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the Congregational Committee for particular purposes. General funds may be transferred to designated funds where the Congregational Committee wish to use these funds for a specific purpose. Such funds may be transferred back to general funds once the criteria for the designation have been met or are no longer applicable.
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2023 Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of the appeal. g) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Expenditure on charitable activities includes the costs of central church assessments, ministry and support staff, core team and organisations expenditure, church running costs and administration, donations and other support services to further the purposes of the charity and their associated support costs. The church is not registered for VAT purposes, therefore irrecoverable VAT is charged to the Statement of Financial Activities, or capitalised as part of the cost of the related asset, where appropriate. h) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undartake charitable activities. Support costs include back office costs, finance, human resources, payroll and governance costs which support the charity's activities. These costs have been allocated against the expenditure on charitable activities. i) Operating leases The church has no operating leases. j) Tangible fixed assets and depreciation Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected Useful life, as follows.. Manse Meeting House Garden Street Hall 20/0 Straight line 20h Straight line 2 % Straight line k} Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturty of three months or less from the date of acquisition or opening of the deposit or similar account. l) Taxation The church is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income andlor gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only. m) Critical accounting estimates and judgements In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experrence and other factors that are considered to be relevant. Actual results may differ from these eslimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 10
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2023 2. Flxed A88ets Meotlng Hou80 Garden St Man80 Hall Total Cost As at 1 January 2023 Cost eliminated on reconstruction 425,000 1425,1)00} 478,535 350,000 1,253,535 1425,000) Additions 245 381 245 381 As at 31 December 2023 245 381 478 535 350 000 1073 916 Dopreclatlon As at 1 January 2023 Depredatlon eliminated on reconstruction 42,500 47,855 36.984 127,339 142,500} {42,5001 Charge for the year As at 31 December 2023 57.428 Nat Book Value As at 31 December 2023 AS at 1 January 2023 240 481 421 109 305 520 967110 382 500 430 680 313 016 1126 196 3. Dobtorn 2023 2022 Other Débtors Gift Aid Receivable 33 749 4. Credltors < 1 y•ar 2023 2022 other cr8ditots and accruals Loan acrount 91,500 91,500 12,519
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (CONT'D) 31 DECEMBER 2023 5. Credltorn > 1 year 2023 2022 Flxed Rat8 Loan account Loan account 6. Employoe8 2023 2022 Employment Co•ts Wages and Salaries Social Securlty Costs Penslon Contrlbutlon8 16,943 1,303 Number of employe88 The average number of employees, including the minister of the congregation, during the yearwas 1 (2022'.0) There were no employees in receipt of employee benefits in excess of £60,000. 7. Penslon Costs The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme12009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employerfs pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The scheme has assets held in a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme trustees have agreed a funding plan to ensure the scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and funding the scheme deficit. The contributions made by the congregation during the year were £3,031 (2022: £0> 12
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {CONT'D) 31 DECEMBER 2023 8. Related Party Transactlons None of the Trustees received any remuneration, no Trustees claimed expenses during the year in connection with their duties. During the year the congregation contributed the following amounts to funds of the General Assembly of the Presbyierian Church in Ireland, a separate charity.. £18,210 for congregational assessments £7,238 towards the United Appeal The congregation contributed £482 towards Presbytery Assessments during the year. There were no other related party transactions. 13
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (CONT'D) 31 DECEMBER 2023 9. Unr93trlcted Funds- Movements In tha year Balance at 0110112023 Incoming Funds Amounts Exceptional ltsms Balanee at 3111212023 Expended General Fund 238,W8 115,395 68,299 285,104 10. Restrlcted Funds- Movements In the year Balance at 0110112023 Incoming Funds Amounts Exceptional Ilems Balance 01 Expended 3111W2023 Bulldlng and Property Buildlng fund Property fund Harvest fund -35,893 1,028.056 93,789 3,576 9,328 106,693 4,652 74,973 53,244 674,159 45,439 -382,500 36,111 1,028,274 79.625 -382,500 672,842 Ml88lon Mission and Special Collections Other 343 11,645 21,319 -9,331 Boys, Brigade Fund PW Fund 4,566 3,333 1,168 290 7,285 2,429 2,395 5,078 2,348 2,158 6,773 3,414 1,405 290 Sunday School Fund Youth Fund Ignile Fund Ladies Day Fund Mums and Tots Fund Christrnas Fund 246 246 12 1,297 628 675 634 2,483 12,101 646 2,463 15,228 14,032 10,905 Total Restricted Fund5 1,040,718 132,370 111,849 -382,500 678,739 11. Capital Commitments The church is in the process of rebuilding the Manse. Costs incurred up to 31 December 2023 amount to £245,381. It is estimated that the totsl cost will be £391,000. 14
an The following pages do not form part of the statutory accounts. 15
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 DECEMBER 2023 Incomlng Ro8ource8 Unrn8trlcted Bulldlng Ro8trlctod Ml8slon Total Gèneral Propèrty other Regular Dlrect Glvlng Recorded Giving Gift Aid receivable Loose Collections Totsl Regular Dlrnct Glvlng 93,864 21,603 51,908 36,301 4,909 8,665 1,484 579 2,117 155,821 58,383 10,106 3,080 116,367 93,118 11,645 4,180 224,310 Donatlons and Lega¢le• Rèceived for Congr8gation81 Organisations Gift Days, Special Collections and Donations Legacies and Bequests Total Donatlons and L694¢1•• 10,000 10,000 10,000 10,000 Actlvltlo8 that Genorato Income Income from Chur¢h Events CD Ministry Weddings, Funeral, etc Income from Youth Events Small Group Books Hall Rental Car Part Incom8 28 28 100 3,313 100 3,313 Totsl Aetlvltle• that Generate Income 28 3,413 3,441 Other Income Source• Rental Income Miscellaneous Income Lecumpher Shared Expenses Church Organis8tion Income Total Other Incoma Source8 162 670 832 9,182 9,182 162 9,862 10,014 Total Incomlng Re$ource• 115,395 106,693 11,645 14,032 247.766 16
an UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 DECEMBER 2023 Resources Exponded Unrestrlcted Bulldlng Re8trlctèd M1881on Total Gonoral Property Other Central Church Asse$8ments Central Ministry Fund Ministers. Pension Scheme Fund Retired Ministers, Fund Widows of Ministers, Fund Incidentsl Fund Prolonged Disabil¢ty Fund Ministerial Development Fund Sick Supply Fund Assembly Buildings External Work Presbytery F86s Minist8rfs National Insurance Students Students Bursary Fund Total Contral Church A8808•mgnts 4,259 3,031 4,259 3,031 871 3,484 871 871 3,484 871 387 387 39 39 1,935 1,935 482 482 1,303 1,303 1,648 1,548 18,210 18,210 Mlnl8try and Support Staff Minister'5 Stipend Other Ministry and Support Staff Total Mlnl•try and Support Slaff 16,943 10,453 16,943 15,853 5,400 27,396 5,400 32,796 Llfe and Work Worship and Fèllowship Discipleship and Ministry Mission and Outreach Total Llf• and Work 4,666 2,647 10,905 15,571 2,647 8,181 26,399 8,181 8,181 7,313 10,905 Govorn•n¢o Other Professional Fees Other Sundry Expenses Printing Books and Materials Total Govornancg 811 155 662 499 2,127 811 2,855 662 499 4,827 2,700 2,700 Property and Equlpment Utilities Repairs and Maintenance Insurances Construction Purchased Assets Mans6 Rental 21,357 32,294 22,808 33,160 4,144 866 4,144 6,100 12,561 6,100 66,212 53,651 17
an UNION ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 DECEMBER 2023 Unre8trlctèd Bulldlng Restrlctod Mls$lon Totsl General Proporty Other Deproclatlon Depreciation - Manse Depreciation - Meeting House Depreciation - Garden Street Hall Totsl DaproclatSon 4,900 9,571 7,496 21,967 4,900 9,571 7,496 21,967 Totsl Property and Equlpmont 12,561 75.618 88,179 Grants to Ml••lon• and Charltle8 United Appeal other PCI Sch8m85 Other Missions and Ch8rilies Total Grants to Mlsslon• and Charltl•• 7,238 7,238 600 500 7,738 7,738 Othor Re•oureo• Expendod Reliremenl Gift Bank interest and charges Loan Interest Total Oth•r Ro8ource• Exponded 892 262 1,045 1,307 954 1,045 1,999 692 Totsl Ro8ource• Expended 68,299 79,625 21,319 10,905 180,148 18