GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION
OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered Charity in Northern Ireland (NIC106372)

GLENMANUS REFORMED PRE5B￿ERjAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
REFERENCE AND ADMINISTRATIVE DEfAILS
Glenmanus Reformed Presbyterian Church congregation of the Presbyterian Church in Ireland
23-25 Portstewart Road
Portrush
County Antrim
BT56 8EH
Registered Charity in Northern Ireland INIC106372}
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were:
Rev Samuel G Mccollum
Mr Thomas Carson
Mr Ross Carson
Mr Carlisle Mccollum
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurers
Rev Samuel G Mccollum
Mr Carlisle Mccollum
Dr Marion Wright & Miss Zara Carson
INDEPENDENT EXAMINER
Dr R I Peters Gallagher, OBE, FCA
Moore INI} LLP
32 Lodge Road
Coleraine
BT52 INB
BANKERS
Danske Bank Limtted
Donegal Square West
Belfast
BTI 6JS

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLENMANUS REFORMED PRESBYfERIAN
CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
I report on the accounts of the charity for the year ended 31 December 2022, which are set out on
pages 2 to 9 of the Financial Statements.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Charitie5 Act (Northern Ireland} 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedure5 laid down in the General Directions given by the Charity Commission for
Northern Ireland under section 65(9) of the charities Act
state whether particular matters have come to my attention.
Basis of independent examinerfs report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with 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 record5. It also included a consideration of any unusual items or
disclosures in the accounts and seeking explanation5 from you as charity trustees concernin8 any such
matters.
My role is to state whether any material matters have come to our attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charities 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 no further information needed for a proper understanding of the accounts to be
reached
Independent examinerfs statement
I have completed my examination and have no concerns in respect of the matters {1) to (4) above and, in
connection with following the Directions of the charity Commission for Norther Ireland, I have found no
matters that require drawing to your attention.
5. IL <LyJ-
Name: Dr R I Peters Gallagher, OBE, FCA
Professional Body." Chartered Accountants Ireland
Address: Moore (Nl), 32 Lodge Road, Coleraine, BT52 1 NB
Date:

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading attivities
Investment Income
71,240
8,389
79,629
72,514
797
799
1,078
72,037
8,391
80,428
73,592
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
72,037
8,391
80,428
73,592
Payments
Raising Funds
Charitable activities
Investment costs
Other
126
84,965
126
93,942
126
61,177
8,977
Total Payments
85,091
8,977
94,068
61,303
Net receipts / (payments)
Transfers between funds
(13,054)
(586)
{13,640)
12,289
Net movement in funds
Funds brought forward
(13,054)
135,603
(586}
3,320
(13,6401
12,289
138,923 126,634
Funds carried forward
11
122,549
2,734
125,283 138,923

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
srATEMENT OF ASSETS AND UABILMES
As at 31 December 2022
Unrestrirted Restrirted Endowment Total Funds Totsl Funds
Funds
Funds
2022
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in fijnds
135,603
(￿,054)
3,320
(586)
138,923
(￿,640)
126.634
12.289
Bank and Cash at end of year
122.549
1734
125,283
138.923
Bank & Cash Balan
Danske Bank General Account
Patton Trustees Account
Women's Fellowship
Sabbath School
Media Library
Friendship Group
National Savings & Investrnents
75,455
1.911
88514
1339
649
93
264
316
47.094
264
343
47.089
125,283
138,923
OtherAssets
Fixed Assets- Note 9
Church buildings and
contents '
Communion Set
Lawnmowers
Gift Aid re￿1vable on
donations
125,283
138.923
Liabilities
(N/A)
(N/A)
Approved by the Session at a meeting on
and signed ￿ rts behalf by
Rev S G Mccollum
Mr C Mccollum

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation 15 less than £250,000 the congregation have elerted in
accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland)
2015 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived from the endowment is to be used either as restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted
purposes intended by the donor and (b) revenue donations or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balances, interest on their pooled
investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Recorded giving:
Free Will Offering
Loose Collections
Donations and gifts
Gift Aid
57,730
1,116
535
11.859
57,730
1,116
8,924
11,859
55,540
1,084
2,870
13,020
8,389
71,240
8,389
79,629
72,514

GLENMANUS REFORMED pREsB￿ER1AN CHURCH CONGREGATION OF THE REFORMED PRE5BYfERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
Letting of premises
Wayleave
Power N.1. Refund {Church Hall)
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
797
799
1,078
797
799
1,078

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND NOTES TO THE ACCOUNTS (convd)
31 December 2022
RAISING FUNDS
Unrestricted
Funds
Restricted
Fund5
Endowment
Funds
Total
2022
Total
2021
FWO envelopes
126
126
126
126
126
126
CHARITABLE AcfiviTIES
Unrestrlrted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Presbytery Fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions & charities
Mission Committee
Camp fees
168
33,000
30,507
21,290
168
33,000
31,179
29,595
184
31,883
13,430
15,680
672
8,305
84,965
8,977
93,942
61,177

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Sexton
Books etc.
Bank Charges
Repairs
Advertising
Rates, heat and light
Congregational Weekend
Gift Aid
FIXED ASSETS
The congregation owns the Church premises situated at 23-25 Portstewart Road, Portrush, BT56 8EH
and the associated fixtures, fittings, plant and machinery.
The Church and Church Hall are deemed to be Heritage assets as defined by the Charities SORP
{FRS102). These Heritage assets are not included in the statement of assets and liabilities as
information on the cost or valuation is not available and such information cannot be obtained at
a cost commensurate with the benefit to the users of the accounts and to the church.
The Manse was built in 1900. There are no reliable records of the cost of this construction/
acquisition and valuation approach for such a building lacks sufficient reliability. As a result, this
building is not recognised in the Statement of Assets and Liabilities.
The contents of the properties have been acquired over a long number of years. There are no
reliable records of the cost of these. As a result, the content is not recognised in the Statement
of Assets and Liabilities.

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OFTHE REFORMED PRESBYTERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
10. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
National Savings & Investments

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
NOTES TO THE Accoul￿r5 (convd)
31 December 2022
11. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
General Account
135,603
72,037
85,091
(13,0541
122,549
135,603
72,037
85,091
{13,054}
122,549
Restricted Fund5
General Fund
Patton Trustees Account
Women's Fellowship
Sabbath School
Media Library
Friendship Group
7,498
7,498
30
1,120
33
1,939
649
125
264
343
{27)
1499)
1331
1,912
150
92
264
316
621
270
297
{27)
3,320
8,391
8,978
{5861
2,734
Endowment Funds
Total
138.923
80,428
94,069
(13,6401
125,283
10