GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION
OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered Charity in Northern Ireland INIC106372)

GLENMANUS REFORMED pRE5B￿ERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
REFERENCE AND ADMINISTRATIVE DETAILS
Glenmanu5 Reformed Presbyterian Church congregation of the Presbyterian Church in Ireland
23-25 Portstewart Road
Portrush
County Antrim
8T56 8EH
Registered Charity in Northern Ireland INIC1063721
CHARITY TRUSTEES
The CharityTrustees 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
Treasurer5
Rev Sarnuel 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 Limited
Donegal Square West
Belfast
BTI 6JS

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLENMANU5 REFORMED pRE5B￿ERIAN
CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN 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.
Re5pertive responsibilities of trustees and examiner
A5 the charitvs trustee5 you are responsible for the preparation of the accounts in accordance with the
Charities Act INorthern 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 Charity Commission for
Northern Ireland under section 65191 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 65191 Ibl 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 account5 and seeking explanation5 from you as charity trustees concerning 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 examiner's statement
I have completed my examination and have no concerns in respect of the matters111 to141 above and. in
connection with following the Direttions of the charity Commission for Norther Ireland, I have found no
matters that require drawing to your attention.
Name.. Dr R I Peters Gallagher, OBE, FCA
Professional Body- Chartered Accountants Ireland
Address-. Moore INII, 32 Lodge Aoad, Coleraine, BT52 1 NB
Date:

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
STATEMENT OF FINANCIAL A￿1VITy {Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Fund5
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
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 1 (payments)
Transfers between funds
113.0541
15861
113,6401
12,289
Net movement in funds
Funds brought forward
113,054
135,603
15861
3,320
113,6401
12,289
138,923 126,634
Funds carried forward
li
122,549
2,734
125,283
138,923

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
srATEMEKf OF ASSEfs AND UABILMES
As at 31 D￿rnber 2022
Unrestricted RÉstricted Endowment Totsl Funds Total Funds
Fur￿5
FurMIs
2022
2021
Funds Reconciliation
Bank and Cash atstsrt of year
Net movement in funds
135,603
I￿,054)
3,320
1586)
138,923
(￿,FA0)
126,634
12,289
Bank and Cash at end of year
122,549
125,283
138,923
Bank & Cash BalarKes
Danske Bank General Account
Patton Tnjstees Account
Women's FelI0v￿hIp
Sabbath Sthool
Media Library
Friendship Group
National Savtngs & Invesknents
75.455
1,911
88514
1?39
649
93
264
316
47,094
264
343
47,089
125,283
138,923
F￿ed Assets- Note 9
Church builrfings and
contents '
Communion Set
Lawnmowers
Gtft re￿i￿able on
donations
125.283
138,923
Liabilities
(N/A)
{N/A)
Approved by the Sesslon at a meeting on
and Si￿ed on rts behalfby
Mr C Mccollum A'&
Rev S G Mccollum

GLENMANUS REFORMED PRESBYfERIAN 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 is less than £250,000 the congregation have elected in
accordance with the provisions in The Chartties (Accounts and Reports Regulations (Northern Ireland)
2015 to prepare its accounts on a receipt5 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
unrestrirted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise lal income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ibl 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 ba51S.
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
L005e 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 PRESBITERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
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
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
Restrirted
Funds
Endowment
Fund5
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment propertie5
Other investment income
797
799
1,078
797
799
1,078

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OFTHE REFORMED PRESBrfERIAN
CHURCH OF IRELAND NOTES TO THE ACCOUNTS (convd)
31 December 2022
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Fund5
Funds
Total
2022
Total
2021
FWO envelopes
126
126
126
126
126
126
CHARITABLE A￿1VITIEs
Unrestricted
Fund5
Restricted Endowment
Fund5
Fund5
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 {conVd)
31 December 2022
OTHER EXPENDITURE
Unrestrirted
Funds
Restritted Endowment
Funds
Funds
Total
2022
Total
2021
Sexton
Books etc.
Bank Charges
Repairs
Advertising
Rates, heat and light
Congregational Weekend
Gift Aid
FIXED AssErs
The congregation owns the Church premises situated at 23-25 Portstewart Road, Portrush, BT56 8EH
and the a550ciated fixtures, fittings, plant and machinery.
The Church and Church Hall are deemed to be Heritage assets as defined by the Charities SORP
{FR5102}. 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 c05t 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 PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (convdl
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 ACCOUNTS Icont'd)
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
113,0541
122,549
135,603
72,037
85,091
113,0541
122,549
Restrirted Funds
General Fund
Patton Trustees Account
Women'5 Fellowship
Sabbath School
Media Library
Friendship Group
7,498
7,498
30
1,120
33
1,939
649
125
264
343
1271
14991
1331
1,912
150
92
264
316
621
270
297
1271
3.320
8,391
8,978
15861
2,734
Endowrnent Funds
Total
138,923
80,428
94,069
113,6401
125,283
io