Charity Number: 106259
Ballenon Reformed Presbyterian Church
Annual Report and Unaudited Financial Statements
for the financial year ended 31 December 2022
Daly Park & Company Ltd
Chartered Accountants
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northern Ireland

Ballenon Reformed Presbyterian Church
CONTENTS
Page
Referen￿ and Administrative Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-13
Suppl8mentary Information relating to the Financial Statements
15

Ballenon Reformed Presbyterian Church
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Andrew Herron
James Minish
Rev Robert Robb
Charity Number in Northern Ireland
106259
Prlncipal Address
23 Damolly Road
Markethill
Co. Armagh
BT60 1SP
Northern Ireland
Independent Examiner
Daly Park & Company Ltd
Chartered Accountants
6 Trevor Hill
Newry
Co. Down
BT34 1 DN
Northern Ireland
Banker8
Danske Bank
P.0. Box 183
Donegall Square West
Belfast
Co. Antrim
BT16JS
Northern Ireland

Ballenon Reformed Presbyterian Church
TRUSTEES. REPORT
for the financial year ended 31 December 2022
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31
December 2022.
The financial statements are prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in
the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practi
applicable to Gharifies preparing their financial statements in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
The Trustees, Report contains the information required lo be provided in the Trustees, Annual Report under the
Statement of Recommended Practice (SORP) guidelines.
In this report the trustees of Ballenon Reformed Presbyterian Church present a summary of its purpose,
governance, activities, achievements and fInan￿S for the financial financial year 31 December 2022.
Mlsslon, Objoctlves and Stratsgy
ObJectlve8
The Church carries out its purpose by promoting w8ekly public worship ServI￿S and Bible Study meetings. The
Church also runs special meetings for th6 public al which the teaching of the word of God will be made known. The
Church also provides opportunities for fellowship and will give advice, counsel and support to members and the
public.
Flnancial Raview
The results for the financial financial year are set out on page 7 and additional notes are provided showing income
and expenditure in greater detail.
Results and Dlvldend8
At the end of thé financial year the charity has assets of £670,671 {2021 £667,698) and Ilabllltles of £0.00 <2021
£0.00). The net assets of the charity have increased by £2,973.
In accordance wlth the Constltutlon, the trustees retire by rotatlon and, belng eliglble, offer themselves for r8-election.
Compllance wlth Soctor-wide Logi81ation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Ballenon
Reformed Presbyterian Church subscrtbes to and Is compliant with the followlng..
The Charities SORP (FRS 102)
Approved by the Board of Tru8tee8 on 12 October 2023 and signed on it8 behalf by:
Andrew Herron
Trustee
Trus
Robert Robb
Trustse

Ballenon Reformed Presbyterian Church
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 December 2022
The trustees are responsible for preparing the financial statements in accordan￿ wtth applicable law and
regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the assets, liabilities and financial position of the tharity as at the
financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act
(Northern Ireland) 2008.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent.,
state whether the financial statements have been prepared in accordance with the relevant financial reporting
framework, identify those slandards, and nole Ihe effed and the reasons for any material departure from those
standards. and
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that Ihe charity
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and
enable them lo ensure that the financial statements comply with the Charities Act (Northern Ireland} 2008. They are
also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approvod by tho 8oard of Trustoos on 12 October 2023 and slgned on Its behalf by:
Andrew Herron
Trustee
ames Minish
Trustea
Rev Robert Robb
Tru8tee

Ballenon Reformed Presbyterian Church
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF BALLENON REFORMED PRESBYTERIAN CHURCH
I have examined the financial statements of the chartty for the financial year ended 31 December 2022, which
comprise the Statement of Financial Activities, the Balance Sheet and th& related notes.
This report is made solely to the charity's members, as a body, in accordance with the Charities Act (Northern
Ireland) 2008. My work has been undertaken so that I might compile the financial statements that I have been
engaged to compile, report to the Board of Trustees that I have done so, and state those matters that I have agreed
to slate lo them in this report and for no other purpose. To the fullest extent pemiitted by law, I do not accept or
assume responsibility to anyone other than the ¢harily and the ¢haritVs members, as a body, for my work, or for this
report.
Respective responsibilities of trustses and examiner
The charity's trustees are responsible for the preparation of thé financial statements in accordance with the
requirements of the Charities Act (Northem Ireland) 2008. The charity's trustees consider that an audit is not
required for this financial year under the Charities Act {Northern Ireland) 2008 and that an independent examination
is requSred.
It is my r8sponsibility to..
examine the financial statements under section 65 of the Charities Act.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65{9){b) of the Charities Act,. and
state whether particular matters have come lo my attention.
Basis of independent examiner's report
I have examined your charity financial statements as required under section 65 of the Charities Act and my
examination was carried out In accordance with the general Oirections given by the Charity Commission for
Northern Ireland under seclion 65(91(bl of the Charities Act. An examination includes a review of the accounting
records kepi by the Charity and a comparison of the financial statements presented wilh those records. It also
includes Consideration of any unusual items or disclosures in the financial statements and seeking explanations
from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and
fall vlew and the report Is limlted to those matters set out in the statement below.
In connection with my examination, no matter has come lo my attention which gives me cause to belleve that in, any
material respect..
accounting records were not kept in accordance with section 63 of the Charities Act
the financial statements do nol accord with those accounting records
the financial statements have not been prepared in accordance with the Statement of Recommended Practice
applicable lo charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS102)
there is further information needed for a proper understanding of the accounls lo be reached.
Independent examiner's statsment
I have no concerns and have Gome across no other mattérs In connection wilh the examination to which attenlion
should be drawn in this report in order to enable a proper understanding of the financial statements lo be reached.
DALY
ARK & COMPANY LTD
Chartered Accountants
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northern Ireland

Ballenon Refonned Presbyterian Church
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 December 2022
Unrestricted
Funds
2022
Total Unrestricted
Funds
2021
Total
2022
2021
Notes
Incom8
Donations and legacies
Charitable activities
Grants from govemmenls and other co-funders
Investments
Other income
3,697
3,697
3,769
3,769
30,204
482
6,420
30,204
482
6,420
25,682
1,803
25,682
1,803
8,004
Totsl income
40,803
40,803
39,258
39,258
Expenditure
Charitable activities
Other expenditure
28.746
9,084
28,746
9,084
26,122
10,530
26.122
10,530
Total Expendlture
37,830
37,830
36,652
36,652
Net incomel{expenditure)
Transfers be￿een funds
2,973
2,973
2,606
2,606
Net movement In funds for the flnanclal year
2,973
2,973
2,606
2,608
Reconelllatlon of fund8
Balances brought forward at 1 January 2022
10
667,698
667,698
865,092
665.092
Balances carrlad forward at 31 December 2022
670,671
670,671
667,698
667,698
The Statement of Financial Aclivities includes all gains and losses recognised In the financial year.
All income and expenditure relate to continuing activities.
The notes on pages 9 to 13 form part of the finanGial statements

Ballenon Refomied Presbyterian Church
BALANCE SHEET
as at 31 December 2022
2022
2021
Notss
Fixed Assets
Tangible assets
615,000
615,000
Current Assets
Cash at bank and in hand
55,671
52,698
Not Current Assets
55,671
52,698
Total Assets less Current Liabilitlas
670,671
667,698
Funds
Unrestricted designated funds
General fund (unrestricted)
1,691
668,980
4,068
663,630
Totsl fund8
10
670,671
667,698
Approved by the Board of Tru8te88 and authorlsed for issue on 12 October 2023 and signed on It8 behalf by
Andrew Herron
Tr
stee
ames Mlnlsh
Tru8tee
Rev Robert Robb
Trustee
The notes on pages 9 to 13 fomi part of the financial statements

Ballenon Reformed Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2022
GENERAL INFORMATION
Ballenon Reformed Presbyterian Church is a charity registered in Northern Ireland. The registered office of
Ihe charity is 62 Corrniare Road, Poynlzpass, Newry, Co Down, BT35 6RY, Northern Ireland. The financial
statements have been presented in Pound Sterling (£) which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied Consistently in dealing with items which are considered
material in relation lo the charity's financial statements.
Basis of preparatlon
The financial statements have been prepared on the going concern basis under the historical cost
convention, modified lo include certain items at fair value. The financial statements have bèen prepared in
a¢¢ordano with the Statemenl of Recommended Practice {SORP) "Accounting and Reporting by Charities
preparing their a￿ount5 in a¢¢ordan¢e wlth th8 Financial R8POrting Standard applicable in the UK and
Republic of Ireland FRS 102"
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the
Stalemenl of Financial Activities and the Balance Sheet. Departures from the standard formats are lo comply
with the requirements of the Charilies SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
statement of compliancè
The financial statements of the charity for the financial year ended 31 December 2017 have been prepared
on the going concern basis and in accordance with the Statement of Recommènded Practice ISORP)
"Accounting and Reporting by Charities preparing their accounts in accordanc8 with the Financial Reporting
Standard appllcable In the UK and Republlc of Ireland FRS 102"
Fund accountlng
The following are the categories of funds maintalned..
Re8tr1¢t8d funds
Restrict6d funds represent income received which can only be used for particular purposes, as specified by
the donors. Such purposes are within the overall objectives of the charity.
Unrestrlcted fund8
Unrestricted funds consist of General and Designated funds.
General funds represent amounts which are expendable at the discretion of Ihe board, in furtherance of the
objectives of the charity.
Designated funds comprlse unrestricted funds Ihat the board has, at its discretion, set aslde for particular
purposes. These designations have an administrative purpose only, and do nol legally restrict the board's
discretion to apply the fund.
Income
Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally
enlitled lo it, its financial value can be quantified with reasonable certainty and there is reasonable certainly
of its uttimate re￿ipt. Entitlement to legacies is considered established when the charity has been notified of
a distribution to be made by the executors. Income received in advance of due performance under a contract
is accounted for as d&f@rred income until eamed. Grants for adivities are recognised as income when the
related conditions for legal entitlement have been met. All other income is accounted for on an accruals
basis.
Expendlture
All resourtss expended are accounted for on an accruals basis. Charitable activities include costs of services
and grants, support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Non-staff costs not attributed to one category of activily are allocated or apportioned
pr(Frata to the staffing of the relevant service. Finan￿. HR, IT and administrative staff costs are directly
attributable to individual activities by objective. Govemance costs are those associated with constitutional
and statutory requirements.

Ballenon Reformed Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 December 2022
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valualion, less accumulated depreciation. The charge to
depreciation is calculated lo write off Ihe original cost or valuation of tangible fixed assets, less their
estimated residual value, over their expected useful lives as follows..
Land and buildings freehold
4 % straight line
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxatlon
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restrlcted
Funds
Fund8
2022
2021
Donations and legacies
3,697
3,697
3,769
CHARITABLE ACTIVITIES
Unrestrlctsd Restrlcted
Fund8
Funds
2022
2021
In￿me from charitable activities
30,204
30,204
25,682
INVESTMENTS
Unrestrlctsd Restricted
Funds
Funds
2022
2021
Investments
482
482
1,803
OTHER INCOME
Unre8trictod Restrlcted
Funds
Funds
2022
2021
Other income
6,420
6,420
8,004
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
othor
Costs
Support
Costs
2022
2021
Expenditure on charitable activites
Goveman¢e Costs (Note 4.3)
10,005
624
389
17,728
10,394
18,352
6,783
19,339
10,629
18,117
28,746
26,122
OTHER EXPENDITURE
Dlrect
Costs
Other
Costs
Support
Costs
2022
2021
Other expenditure
9.084
9.084
10,530
10

Ballenon Reformed Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 December 2022
GOVERNANCE COSTS
Direct
Costs
Other
Costs
Support
Costs
2022
2021
Charitable activities - governance
costs
624
17,728
18.352
19,339
SUPPORT COSTS
Charitsble
other Govemanco
Activities Expenditure
Costs
2022
2021
Prinling & stationery
General expenses
Insurance
Accountancy
Salaries, wages and related ¢osts
Repairs & maintenance
Rates
Heat & light
389
389
203
329
1,077
720
15,407
9,289
847
2,252
503
600
780
14,954
1,103
780
14.954
7,833
860
1,282
7,833
748
112
1,282
389
9,084
17,728
27,201
30,124
ANALYSIS OF SUPPORT COSTS
2022
2021
Printing & stationery
Géneral exp8ns8S
Insuran
Accountsncy
Salaries, wages and related costs
Repairs & maintenance
Rates
Heat & light
Bank fees & interest
389
203
329
1,077
720
15,407
8,660
847
2,252
459
1,103
780
14,954
7.833
860
1.282
455
27,656
29,954
INVESTMENT AND OTHER INCOME
2022
2021
Other interest
887
1,169
EMPLOYEES AND REMUNERATION
The stsff costs comprise:
2022
2021
Wages and salaries
14,850
15,320
11

Ballenon Refonned Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 310ecember 2022
TANGIBLE FIXED ASSETS
Land and
buildings
freehold
Total
Cost
At 31 D8c6mber 2022
615,000
615,000
Net book value
At 31 Decèmber 2022
615,000
615,000
At 31 December 2021
615,000
615,000
RESERVES
2022
2021
At 1 January 2022
SLsrplus for the financial year
667,698
2,973
665,092
2,608
At 31 December 2022
670,671
667,698
10.
FUNDS
10.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted
Funds
Total
Funds
At 1 January 2021
Movement during the financial yèar
665,092
2,606
665,092
2,606
At 31 December 2021
Movement during the financial year
667,698
2,973
667,698
2,973
At 31 Dec8mber 2022
670,671
670,671
10.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 January
2022
Income Expendlture
Transfers
Balance
between 31 December
funds
2022
UnrestrScted funds
Manse Account Fund
Building Fund Account
Women's Fellowship
Ballenon & Ballylane Church
Outing
General Fund
Ballenon Sabbath School Account
Ballenon RPC Savings Account
Unrestricted Funds
3.905
203
(2,066)
2,026
616
4.677
1,618
2,565
4,934
1,632
157
1,956
(54)
(2,080)
1,869
26,471
884
21,275
615,000
32,517
27,259
31,729
884
21,367
615,000
92
667,698
39.520
(36,547)
670,671
Total funds
667.698
39,520
36,547
670,671
12

Ballenon Refomied Presbyterian Church
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 December 2022
10.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
charlty use
Current
assets
Totsl
Unrestricted designated funds
Unrestricted general funds
1,691
53,980
1,691
668,980
615,000
615,000
55,671
670,671
615.000
55,671
670,671
11.
POST.BALANCE SHEET EVENTS
There have been no significant evenls affecting the Charity sin¢e lh8 financial year-end.
13