GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION
OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
ReElStered Charity in Northern Ireland INIC106372)

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBrfERIAN
CHURCH OF IRELAND
REFERENCE AND ADMINISTRATIVE DETAILS
Glenmanus Reformed Presbyterian Church congregation of the Reformed Presbyterian Church of Ireland
23-25 Port5tewart Road
Portrush
County Antrim
BT56 8EH
Registered Charity in Northern Ireland INIC1063721
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
Treasurer
Rev Samuel G Mccollum
Mr Carli51e Mccollum
Miss Zara Carson
Dr Marion Wright
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 GLENMANUS REFORMED PRESBYTERIAN
CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
I report on the accounts of the charity for the year ended 31 December 2023, which are set out on
pages 2 to 9 of the Financial Statements.
Respective responsibilities of trustees and examiner
As the charity'5 tru5tee5 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 Charitie5 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 examiner's report
I have examined your charity account5 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
account5 presented with those record5. It a150 included a consideration of any unusual items or
disclosures in the accounts and seeking explanations from you as charity trustees concerning any such
matter5.
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 Charitie5 Act
4. That there is no turther 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 matters111 to141 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.
Name: Dr R I Peters Gallagher, OBE, FCA
Professional Body.. Chartered Accountants Ireland
Address.. Moore INII, 32 Lodge Road, Coleraine, BT52 1 NB
Date..

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN
CHURCH OF IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Reeelpts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Totol
2023
Total
2022
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
68,326
3,522
71,848
79,629
1,21X)
863
1,200
865
799
70,389
3,524
73,913
80,428
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
70,389
3,524
73,913
80,428
Payments
Raising Funds
Charitable activities
Investment costs
Other
126
75,824
126
79,499
126
93,942
3,675
Total Payments
75,950
3,675
79,625
94,068
Net receipt51 Ipaymentsl
Transfers between funds
15,5611
11511
15.7121 113,6401
Net movement in funds
Funds brought forward
15,5611
122,549
11511
2,734
15,7121 113,6401
125,283 138,923
Funds carried forward
li
116,988
2,583
119,571 125,283

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
STATEMEMf OF ASSEfs AND UABIUTIES
As at 31 Detember 2023
Unrestricted
Funds
Rertrlrted Endowment Total Funds Total Funds
Fund5
Funds
2023
2022
Funds Reconclliatio
Bank and Cash at start of year
Net movement In fijnds
122,549
15,5611
2,734
{151}
125.283
(5.712)
138,923
113.6401
Bank and Cash at end of year
116,988
2,583
119.571
125,283
Bank & Cash Balances
Oanske Bank General Account
Patton Trustees Account
Women's Fellowship
Sabbath School
Media Library
Friendshlp Group
National Savings & Investments
69,850
1.883
Iso
70
264
216
47,138
75,455
1,911
150
93
264
316
47,094
119.571
125.283
Other Assets
Fixed Assets- Note 9
Church bulldlngs and
Contents
Communion Set
Lawnmowers
Gift Aid receivable on
donation5
119,571
125,283
liabilities
IN/A)
IN/AI
Approved by the Session at a meeting on
1114124L
and sigr)ed on its behalf by
Rev S G Mccollum
Mr C Mccollum
Date:

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
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 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 capltal 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 lal income from endowments which is to be expended only on the restricted
purpose5 intended by the donor and Ibl revenue donations or grants for a specific congregational
activity intended by the donor. Where these funds have ur3spent 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
2023
Total
2022
Recorded giving:
Free Will Offering
Loose Collections
Donations and gifts
Gift Aid
54,279
1,187
200
12,540
54,279
1,187
3,842
12,540
57,730
1,116
8,924
11,859
3,642
68,206
3,642
71,848
79,629

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fee5
Grants
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Letting of premises
Wayleave
Power N.1. Refund
1,21X)
1,200
1,200
1,2
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Fund5
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
863
865
799
863
865
799

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN
CHURCH OF IRELAND NOTES TO THE ACCOUNTS {cont'dl
31 December 2023
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
FWO envelopes
126
126
126
126
126
126
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Presbytery Fees
Ministry and support staff costs
Congregational running expenses
Donations to Mission5 & charities
Mission Committee
Camp fees
172
34,650
19,422
21,680
172
34,650
20,018
24,659
168
33,000
31,179
29,595
596
2,979
75,924
3,575
79,499
93,942

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS Icont'dl
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Sexton
Books etc.
Bank Charges
Repairs
Advertising
Rate5, heat, and light
Congregational Weekend
GiftAid
FIXED ASSETS
The congregation owns the Church premises situated at 23-25 Portstewart Road, Portrush, BT56 8EH
and the associated fixtures, f ittings, plant, and machinery.
The Church and Church Hall are deemed to be Heritage assets as defined by the Charities SORP
IFRS1021. 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 constructionl
acqui51tion 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 {cont'dl
31 December 2023
10. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2022
National Savings & Investments

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS Icont'dl
31 December 2023
11. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus I
(Deficit}
Transfer Balance at
end
Unrestricted Funds
General Account
122,549
70,389
75,950
15,5611
116,988
122,549
70,389
75,950
15,5611
116,988
Restricted Funds
General Fund
Patton Trustees Account
Women's Fellowship
Sabbath School
Media Library
Friendship Group
2,386
2,386
30
1,911
150
93
264
316
1281
1,883
150
70
264
216
800
23
1231
336
436
iiooi
2,734
3,524
3,675
11511
2,583
Endowment Funds
Total
125,283
73,913
79,625
15,7121
119,571
io