GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION
OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Registered Charity in Northern Ireland {NIC1063721

GLENMANUS REFORMED pRE5B￿ERIAN CHURCH CONGREGATION OF THE REFORMED pREsB￿ER1AN
CHURCH OF IRELAND
REFERENCE AND ADMINISTRATIVE D￿AlLs
Glenmanus Reformed Presbyterian Church congregation of the Reformed Presbyterian Church of Ireland
23-25 Portstewart 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 Carlisle 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

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND
STATEMENT OF FINANCIALACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
65,040
3,857
68,897
71,848
1200
865
5,469
5471
70,509
3,859
74,368
73,913
sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
70,509
3,859
74,368
73,913
Payments
Raising Funds
Charitable activities
Investment costs
Other
136
69,495
136
73,198
126
79,499
3,703
Tota5 Payments
69.631
3,703
73,334
79,625
Net receipts / Ipaymentsl
Transfers between funds
878
156
1,034
15,7121
Net movement in funds
Funds brought forward
878
116,988
156
2,583
1,034
119,571
15,7121
125,283
Funds carried forward
li
117,866
2,739
120,605
119,571

GLENMANUS REFORMED PRE5B￿ERIAN CHURCH CONGREGATION OF THE REFORMED PRES8￿ERlAN
CHURCH OF IRELAND
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2024
Unrestricted
Fund5
Restrirted Endowment Total Funds Total Funds
Funds
Funds
2024
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
116,988
878
2,583
156
119,571
1,034
125,283
15,7121
Bank and Cash at end of year
117,866
2,739
120,605
119,571
Bank & Cash Balances
Danske Bank General Account
Patton Trustees Account
Women's Fellowship
Sabbath School
Media Library
Friendship Group
70,363
1,855
140
56
264
424
69,850
1,883
150
70
264
216
National Savings & Investments
47,503
47,138
120,605
119,571
Other Assets
Fixed Assets - Note 9
Church buildings and
contents
Communion Set
Lawnmowers
Gift Aid receivable on
donations
120,603
119,571
Liabilities
IN/AI
IN/AI
Approved by the Session at a meeting on J+
Revs G Mccollum
and signed on its behalf by
Mr C Mccollum

Date:
Date-.
GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYTERIAN
CHURCH OF IRELAND
NOTESTO THE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BAS15 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 fund5 are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived f rom 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
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 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.
DONATION5 AND LEGACIES
Unrestritted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
Z023
Recorded giving:
Free Will Offering
Loose Collections
Summer Bible Readings
Donations and gifts
Gift Aid
Other Income
50,140
1,404
398
50,140
1,404
398
3,628
13,098
229
54,279
1,187
3,628
3,842
12,450
13,098
229
65,040
3,857
68,897
71,848

GLENMANU5 REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORIVIED PRESBYfERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE AcfiviTIES
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Income from charitable activities
Fees from wedding5 and funerals
Fundraising events
Membership fees
Grants
OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2024
Total
2023
Letting of premises
Wayleave
Power N.1. Refund
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
1,228
1,230
865
4,241
4,241
5,469
5,471
865

GLENMANUS REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED PRESBYfERIAN
CHURCH OF IRELAND NOTES TO THE ACCOUNTS (cont'dl
31 December 2024
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
136
136
126
136
136
126
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Presbytèry Fee5
Ministry and support staff costs
Congregational running expenses
Governance costs
Donations to Missions & charities
Mission Committee
Camp fees
169
35,631
15,555
900
17,240
169
35,631
16,168
900
20,330
172
34,650
19,148
870
24,659
613
3,090
69,495
3,703
73,198
79,499

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE REFORMED PRE5B￿ERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (convdl
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Re5trirted
Funds
Endowment
Funds
Total
2024
Total
2023
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
IFRS1021. These Heritage assets are not included in the statement of assets and liabilitie5 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 OF THE REFORMED PRESBYTERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOVNTS Icont'd)
31 December 2024
10. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
National Savings & Investments

GLENMANUS REFORMED PRESBYfERIAN CHURCH CONGREGATION OFTHE REFORMED PRE5B￿ERIAN
CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (conydl
31 December 2024
11. FUND BALANCES
Fund
Balance
at start
Receipts Payment surplus /
(Deficit}
Transfer Balance at
end
Unrestrirted Funds
General Account
116.988
70,509
69,631
878
117,866
116,988
70,509
69.631
878
117,866
Restricted Fund5
General Fund
Patton Trustees Account
Women's Fellowship
Sabbath School
Media Library
Friendship Group
2,819
2,819
30
530
54
1,883
150
70
264
216
1281
iioi
1141
1.855
140
56
264
424
520
478
270
208
2,583
3,859
3,703
156
2,739
Endowment Funds
Total
119,571
74,368
73,334
1,034
120,605
io