Greenlsland Baptlst Church Statemènt of Flnanclal Activities for the year ended 31 August 2022 Statement of Flnanclal Actlvltles for the year ended 31 August 2022 SORP REF Curr•nl Y•ar Unre$trl¢tod Funds Curr4nt Y•ar Deslgnaled Fund• Current Y•ar R•stri¢i8d Fund$ Curwt Y•ar Total Funds Prfor Tolal Fund• 2022 21122 2022 2122 2021 Income & Endowm•ntg from., Donallons & Legaci8s Inveslments A1 192.091 32.914 74,501 299,506 31 349,385 115 A4 22 Total Incom• 192,113 32,914 74,510 299,537 349.500 Expondlturn on: Charitabl• Sclivities 110.539 24.502 63.023 198,064 224,199 Total •xp•ndllur• 110,539 24,502 63,023 198,064 224,199 N•t Income for th• y•ar Transforn b•tween fund8 81,574 {140,3521 158,7781 8,412 5,693 11,487 134.659 101A73 125,301 14•t Incom• aft•r transfer• A-B.C 14.105 146,146 101A73 125,301 Oth•r rn¢0gnl•¢d galn$l(10•80•) 14et movemont In funds 158,7781 14,105 140,140 101,473 125,301 Reconclll•tlon of funds;. Total fund• brought forward Total funds ¢arrl•d I01rd 153.928 25,332 709.398 888,6S6 763,355 95,150 39,437 855,542 990,129 888,656 The'SORP Ref indicaled abov8 is the classification of inrne setout in the fonnal SORP documents. As required by paragraph 4.60 of the SORP. the brought fop•vard and carried fonvafd funds above have been agreed to Ihe Balance Sheet. The Statement of Financial Activities includes all galns and losses In the year. All aclivities derive from continuing operations. The notes attached on pages 9 to 18 form an Integral part of these accounts.
Greenisland Baptlst Church Statement of Financlal Actlvltle8 for the year ended 31 August 2022 Greenlsland Baptlsl Church - Analysls of prtor year total funds, as requlred by paragraph 4.2 of the SORP. Curf•nt Y•ar R•strlct•d Funds Cu¥r•nt Y•ar Total Funds SORP REF Cuff•nt Yur Unr•8tr1ctod Fund• Curr•nt Y•ar D•$lgnat•d Fund• Prlor Y••r Tolal Fund• 2021 2021 2021 2021 2020 In¢om• & End(Mim•nt• from.. Donallons & Legaues Investments A1 211,599 61 45.343 92,443 349,385 115 306,205 A4 16 83 Total Incom¢ 211,660 45,359 92,481 349,500 306,288 Expondllur• on: Ctsrltable acllVille8 134,438 22,516 87.245 224,199 241,099 Total •xyndltur• 134,438 22,518 67,245 224,199 241,099 N•t Ineom• for lh• y•ar Tran$f•r• betwmn fundi 77,222 (3001 76,922 22.843 25.236 125,301 65.189 100 200 N•l Incom• aft•r tran•f•r• A.B-C 22,943 25,436 125,301 65,189 Oth•r r•cognlMd oaln•l{lo••e*l N•t M0m•nI In fund• R•¢on¢lllatlon of fund•: 76,922 21,943 25,436 125,301 65,189 Total lund• brouoht forward 77,¢Y)6 2,389 883,960 763,3SS 698.166 Totsl funds Garrl•d forward 153,928 25,332 709,396 888,056 763,355 Greenlsland Baptlst Church . Resources applled In the year ended 31 August 2021 towards flxed assets for Charlty use: . 2022 2021 FuThJ$ genefaled in the year as detsiled in the SOFA ResourGgs applled on function81 fixed a¥sets N•t r•sourcu avallable to fund charltable actlvllles 101.473 12S.301 14.186) 101,473 121,115 The notos attached on pages 9 to 18 form an Int•gral part of th•s• accounts.
Greenlsland Baptlst Church Statement of Flnan¢lal A¢tlvltles for the year ended 31 August 2022 Greénisland Baptlst Church - Movements in revenuè and capital funds for thé yèar ended 31 August 2022 Unrn8trlct•d D••lgn•t•d RM¢rlc¢•d Total Last y•ar Ttstsl FuThl* Revenue aGGumulated funds Fund• Fund• Funds Fund¥ 2022 2022 2022 2022 2021 Accunwlaled fiJnd5 brought foThYard Recognlsed gains and losses betse transfers 15329 25.331 709,396 888.656 763.355 125.300 81,573 8.413 11,487 101,473 235,502 {140.3521 95,150 33,744 5,693 720,883 134,659 990.129 888.655 (FromllTo unreslrlcled revenue funds Clfmlng rovenue fund• 39,437 855,542 990,129 888,655 The purposes for whlch these fund5 have been deslgnaled are descrtbed In Note 20 to the accounts. Greenlsland Baptist Church - Income and Expendllure Accountforthe year ended 31 August 2022 2022 2021 In¢om• Income from operallons Inveslment Corne and Inleresl reable 299,508 349,388 31 115 Gros• InGOrne In thg year befor• •xceptlonal Item• Gr1 Incom• In thg yoar Sn¢ludlng •xc•ptlonal It•ms Exp•ndllure Chorllable expendl¢ure, excludlng depredallon and amortlsallon Depreciallon and amortlsallon Interest payable Total •xp•ndlture In th• y•ar 299,537 299,537 349,501 349,501 133,707 38,124 156.182 37.582 26,233 30.476 198,064 224,200 N•t Income beforo tax In the Ilnanclal y•ar Tax on surplus on ordinary acllvltles 101,473 125,301 Nèt In¢om• oft•r tax In th• fln•n¢lal y••r Rotalnod •urplu$ for th• financlal yoar 101,473 125,301 101,473 125,301 All activities derive from continulng operations.
Gréenlsland Baptlst Church Balance Sheet as at Ihe 31 August 2022 Note Ref 2022 2021 Flx¢d a88•t• Tangible assets 11A2 1.359.093 1.397.217 Curr¢nt assets Cash at bank and in hand 190.923 125,389 Crodltor8: amount8 falllng du• wllhln on• y•ar N•t curr•nl {Ilabllllles)lassets 12 C1 (25.358) {74.064) 165.565 51,325 1.448,542 1,524.658 Total •ss•ts less current Ilabllltles Credilors.. amounts falling due aftèr mor8 Ihan one year Th• total not a•8Ot• ¢1 th• ¢harlty 13C2 (534.529) (559.886) 990.129 888,656 Th• total n•t as••t• of thè eharlty ar• lund•d by th• funds of tho charlty, lollow8:. R••trlctsd fund8 Reslrlcted Revenue Fund$ 17D2 855,542 709,396 Unr••trlct•d Fund• Unre$lricled Revenue Funds 17D3 95.150 153,928 D••l9nalod Funds Designated Ravenue Funds 17D3 39.431 25,332 Total charlty funds 990.129 888.656 The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP. the brought forward and carried forward funds above have been agreed to the SOFA. The Trustees acknowledge their responsibilities for complying wilh the requirements of charity legislation with respect to accountin9 records and the preparats'on of accounts. The charity is subject lo the Independent Examination under charity legislation. and the report of the Independent Examiner is included on page 4. The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so gister8d, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Acl 2006. applicable to companies subject to the small companies. regime. Mr Chr Trustee rrlan
Greenlsland Baptlst Church Notes to th& Accounts for tha yèar ended 31 August 2022 Accountlng pollcles Policies relating to the productlon of the accounts. 8asls of preparatlon and account5ng conventlon The financial statements have been prepared in a¢¢ordance with the church's constitution, the Charities Act (Northern Ireland) 2008. FRS 102 "Th8 Financial Reporting Standard applicable in the UK and Republic of Ireland. ("FRS 102.) and the Chariti8s SORP"Accounling and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordanc8 with th8 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity has taken advantage of the exemption In SORP regarding the filing of a cash flow statement. Rlsk8 and future a88umptlons The charity is a public benefit entity. Théra have beèn no judgéments or future assumptions made which havé 8 signrficant impact on the financial statements. Pollcl•s r•latlng to categorl•s of Incom• and Incom• r•cognltlon. Categorlos of Income Income Is calegorised as Income from exchange transactlons {contract income) and Income from non- exchan9e transactions (gifts), investment income and other income. Income from exchange transactlons is receiv8d by the charlty for goods or services supplied under contract or where entitlement is subject to fulfilling performance-relaled conditions. The income the charity receivès is approximately equal in value to the goods or services supplied by the charity lo Ihe purchaser. Incom• from a non••xchang• transaction is where thè chaiity ieceives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. Income ronItIon Income. whether from èxchangé or non-exchange transactions, is racognisad in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the chaf ity's assels or a reduction in its liabilities and only when the charity has legal entillement, the income is probable and can be measured reliably. Income subjecl to lerms and conditions which must be mel before the charity is entitled to the resources is not recognised until the conditions have been met. All income is accounted for gross, before deducting any related fees or costs. Donated goods, facililies, and servicos. Donated flxed assets are recognised at the current fair value. All such donations are recognised as donated income and debited to fixed assets. Donated goods that are not fixed assets are accounted for at a fair value unless it is impractical to raliably méasura the valtJ6 of tha donat8d items. In the absence of any direct evidence of falr value of donated goods, then a value is derived from the cost of the ilem lo the donor or, in Ihe case of goods that are expected to be sold, the estimal8d resa18 value after deducting any anticipated costs of sales.
Greenisland Baptist Church Notes to the Accounts for th• year ended 31 August 2022 If it is impracticable to measure Ihe fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, wilh an equivalent amount being recognised as an expense, The costs ol goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon r8ceipl. When the goods are distributed freely or for a nominal consideration. then the carrying amount is adjusted al the time of sale, to the value at the point of distrlbullon and the adjustment is shown as a cost of donations made. The carrying amount of any stock held for distribution Is assessed for impairment al the reporting date. All donated goods are reco9nised as donated income and debited to trading stock. When trading Stock is subsequently sold. or appropriated to meet an expense, then the carying value of the slock is recognis&d as an expense. In accordance with th& SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are include(l in 'legacies and donations ' Goods donated for resale are included in 'lncome from olher trading aclivilies.. The cosl of any stock of goods donaled for distributs'on to ben8ficiaries is d88med to be the fair value of Ihose gifts at the ts'me of their receipt. If the goods held are lo be distributed freely or for nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. R8plac8ment cost is the economic cost incurred if the charity was to replace the service polentsal of the donated goods at its own expense in the most economic manner. Donatod services and facllltle¥ (including seconded stsff and use of property) are included in the accounts based on the value of the gift to thè charity. All donated services and facilities are recognised as donation income when received, (provided the value of the gift can be measured reliably) end recognised as gn expense with an equivalent value. Pollci•s r•latlng to exp•ndlturn on goods and s•rvic•$ provldgd to th• charlty. Recognftlon of Ilablllti•• and •xpendltur• A liability, and Ihe related expenditure, is recognised when a legal or constructive obligation exists bec8US8 01 a past event. and then il is more likely than not that a Iran5fer of economic benefits wlll be required in settlement. and when the amount of the obligalion can be measured or reliably estimated. Liabilities arising from future funding commitments and constructive obligations. induding performance related grants, where the timing or the amount of the future expenditure raquired to settle the obligation are uncertain. give rise lo a provision in the accounts. which is reviewed at Ihe accounting year end. The provision is increased lo reflect any increases in liabilities and is decrees8d by the ulilisation of any provision within the period and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities lo which Ihe provision relates. Volunteers In accordance with Ihe SORP, and in recognltion of tha difficultias in placing a monetary valu6 on the conlribution from volunteers, the contribution of volunteers is not included within the income of the charity. However. the Iruslees value th8 signrficant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note7. 10
Greenlsland Baptlst Church Notes to the Accounts for the year ended 31 August 2022 Policies rnlatlng to assets, Ilabllltl•s and provi&"ons and oth•r matters. Tanglble fixed assets Tangible fixed assets are measur8d al théir original cost value. or subsequent revaluation. or if donated, 8s described above. Cosl value includes all costs expended in bringing the asset into its intended working condition. Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives. Freehold premises Furniture and fittings Equipment 20/D Straightline 100/0 straight line 330/0 straight line A regular annual VIeW of the likelihood of asset impairmenl is undertaken. Cash and bank balances Cash h8ld by the charity is Included In the amount actually held and counted al the year end. Bank balances, whether in credit or overdrawn, are shown at amounts properly reconciled to the bank statements. Penslons - defined contrlbutlon scheme¥ The charity operates a defined contribution pension schème. Contributions are charged to the profit and loss account as they become payable in accordance vAth the ru18s of the sch8me. Fund Accountlng Unrestricted fund5 are available for use at the discretion of the trustees in furtherance of the general objectives of Ihe charity. Designated funds are unrestricted funds earmarked by the Trustees for purposes, Restricted funds are subjected to restrictions on their 8XP8nditure imposed by the donor or Ihrough th8 terms of an appeal or as implied by law. Liabllity to taxa¢lon The Trustees consider that th6 chanty satisfies the tests to be considered exempt from taxation in respect of income or capital gains as such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by ihe charity and is therelore included in the relevant costs in the Slatement of Financial Activities. Wlndlng up or di88olutlon of the charlty If upon winding up or dissolution of the charity there remain any assels, after the satisfaction of all debls and liabilities, the assets represented by the accumulated fund shall be transferred to some othér charitable body or l)odies having similar objects to the charity. Slgnlflcance of financlal Instruments to tho charfty's posltlon A financi81 BSSet or a financial liability 15 recognised only when the company becomes a paty to the contra¢lu81 provisions of the instrument, Basic financial instruments are initially recognised at the transaction price, unless the arrangement conslitutes a financing transaction. where it is recognised at the presenl value of the future payments discounted al a market rate of interest for a similar debt inslrument. 11
Greenisland Baptist Church Notes to the A¢counts for the year ended 31 August 2022 Not surplus before tax In the flnancial year 2022 2021 The net surplus before lax in the financSal year is stated after charging:_ Depreciatson of owned fixed assets Pension costs 38.124 37,562 3.274 Int•rnst payabl• 2022 2021 Loan interest 26,233 30,476 The contrlbutlon of volunt0 The Church depends on the support of its volunteers. which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activitie5. The volunteers and Ihe charity aGGept and agree that no conlract of employmenl ig created by these arrangements. Staff 5t8 and •molum•nts Salary costs 2022 2021 Gross Salaries excluding trustees and key management personnel Employer's Natlonal Insurance for all staff Employe5 operating costs of defined contribution pension schemes Tru8iees' Remuneration as detailed in note 10 Total salari•8, wag•s. and relat•d costs 42,967 53,397 2,185 3,274 20,667 79,523 2,564 8.624 54,155 Numbers of full-tlme wnployees or full-tlm• equivalents The 8vera98 number of total staff eTnployed in the year was 2022 2021 The average number of part tlme staff employed in the year was The average number of full-time staff employed in the year was Th8 estimated full time equivalant number of all slaff 8mploy8d in the year was Engaged on charitabl8 actlvities The estlmated full time equlvalent number of all staff employed as above No employee received emoluments exceedlng £60,000 in the current or prior year. 12
Greenlsland Baptlst Church Notes to the Accounts for the year ended 31 Augusl 2022 Defined contrlbutlon penslon schemes The charity operates a d8firsed contribution pension schem8, the costs of which are shown above. Any liabilities and assets associated wilh the scheme are shown under debtors and creditors. 10 R•muneration and payments to Trustees and persons connected wlth them The Pastor acts as on8 of the Church's trustees in accordance with the constitution and received remuneration in respect of his services as Pastor, and not in respect of his servlces as a truslee. 11 Tanglble flx•d assets Land and BulldSngs Furnlturn and flttlngs Equlpmont Total Cost: At 1 September 2021 Additions Disposals At 31 August 2022 1.491,680 69.083 22,791 1,583,554 1.491,680 69,083 22,791 1,583,554 DgprKlatlon: At 1 September 2021 Provlsion for Ihe year Adluslments lor disposals At 31 August 2022 135,308 29,834 31,604 6,908 19,425 1,382 186.337 38,124 165,142 38,512 20,807 224,461 N•t book valu•: At 1 September 2021 1,356,372 37,479 3,366 1,397,217 At 31 August 2022 1.326,538 30,571 1,984 1,359,093 12 Cr•dltor•: amounts falllng du• wtthln one year 2022 2021 Bank loans and overdraft8 Other creditors 25,358 74,064 25,358 74,OfA 13 CrltOrs. amounts falling due after one year 2022 2021 Bank loans and ¢)verdrafts 534,529 534,529 559,886 559,886 The bank loans are secured on the church building. 13
Greenlsland Baptlst Church Notes to the Accounts for the year ended 31 August 2022 14 Income and Exponditure account summary 2022 2021 At 1 Soptember 2021 Surplus after lax for the year At 31 August 2022 888,656 101,473 763,355 125,301 990,129 888,656 Relat•d party transactions There were no transactions wilh related parties in the year, except wilh regard to tfUSt88S' remuneratlon, which is fully disclosed in note 10 above. 16 Partlcular8 of how partlcul•r funds aro represented by assets and Ilabllltles At 31 August 2022 Unr•strl¢t Deslgnated Re8trlct•d lund8 funds fund8 Totsl funds Tangible Fixed Assets Current Assets Current Llabillties Long Term Liabillties 1,983 93,167 1,357,110 58,319 {25,3581 (534,5291 855,542 1.359,093 190,923 (25,3581 1534,5291 990,129 39,437 gS,150 39,437 At 1 S•pt•mb•r 2021 Unrestrlcted Deslgnat•d R•$trlGted funds funds funds Total funds Tanglble Fixed Assets Current Asset5 Current Llabllities Long T8mi Llabllitles 3,366 150,562 1,393.851 (50,5051 (74,064) (559,886) 709,396 1,397,217 125,389 {74.064) (559.886) 888,656 25,332 153,928 25,332 17 Chang• In total funds ovar the y•ar as shown In Noté 16, analysed by Indlvldual funds. Fund$ broughl forward from 2021 Movemont In funds In 2022 Tran•f•r8 between funds In 2022 Funds carrled forward to 2022 Fund$ brought forward See Not• 18 S•e Not• 19 unres1rkt and deslgnated funds... Unresldcted Revenu8 Funds Designated Revenue Funds Total unrestrlcled and doslgnat•d funds 153.928 25.332 179,260 81,574 8,412 89,986 (140,352) 5,693 (134,659) 95,150 39,437 134,587 Restrlcted funds... Building fund Total reslrlctod funds 709,396 709,396 11,487 11,487 134,659 134,659 855,542 855,542 Total charlty funds 101473 990 129 14
Greenisland Baptist Church Notes to the Accounts for the year ended 31 August 2022 18 Analysls of movements in funds over the year as shown in Mote 17 other Gains & Losses 2022 Income Expendlture Movemont In funds 2022 2022 2022 Unrnstrlcted and deslgnatedfunds... Unrestricted Revenue Funds Designated Revenue Fund5 R•Str1¢t funds... Building fund 192,113 32,914 (110,539) {24,502) 81,574 8,412 74,510 299,537 {63,023) (198,064) 11,487 101,473 Oetalls of transfers between funds in thè year as shown in Note 17 The transfers shown in note 17 above are:. 2022 Tr8nsf8rs lol{ from) Unreslrictèd Funds to covef d8ficils m Restrictéd Funds or when funds are lavhully r8alloc8ted Tollfroml DeSnated Revenue Funds Tol(from) Restrlcted Revenue Funds {140.352) 5,693 134.659 Net transf•Ts 20 Th• purpos for whlch th• fundg a• d•tall•d In not• 17 ar• h•ld by th• charlty ar•:. Unrestrfcted and doslgnated funds... Unrestricted Revenue Funds These funds are held to meet the objectives of the charity, and to provide reserves for fulure activities. and, subject to Charity legislation, are free from all restrfctlons on their use. Designated Revenue Funds These funds are held to meet the objectives of the Christs'ans Against Poverty program. Restrlcted funds... Building fund This fund represents the accumulated donations and appeals for the purchase and maintenance of the Church building, which can only be sp8nt for thal purpose. 21 Uttlmate controlllng party The charity is under the control of its legal members. Every member of the charity has unlmited joint and several liability for the debts of the charity. 15
Greenisland Baptist Church Detailed analysis of Income and expenditure for the year ended 31 August 2022 as requlred SORP 2015 Thls analysis Is classmled by Conventlonal nomlnal descriptlon$ and not by actlvlty. 22 Donatlons and L•gacles Currffit y••r UnrestrSclod Funds Ctsrmt y••r Oaslgn8t•d Funds Cuff•nt y•ar Retytrlctod Fund• Current y•af Tolal Fun Prlor Y¢ar Total Funds 2022 2022 2022 2022 2021 Donatlon8 and glfts from Indlvlduals Onllne transfer Weekly offerfng Stewardshlp Grft ald CAP donations Paypal donakn'ons Online transfer (bulldlngs account) Weekly offering (buildlngs 8ccount) Stewardship Ibulldlngs acLounl) Total donallons and glfts from Indlvldual$ 111,151 10,353 37,225 33,361 111,149 10,353 37.225 33.361 32.914 98.093 13,070 48,443 55,641 40.433 1,300 79,160 32.914 60,980 60,980 13,521 13,521 13,243 192,091 32,914 74,501 299,506 349,383 Total Donatlons and Legacl•8 A1 192,091 32,914 74,501 299,506 315,191 23 Inveslment Incom• Curionl Curr•nt y••r Unrggtrklgd D•¥lgn•led Fund* Funds Cuff¢nt y•ar Rostrlcled Fund• Curront y¢•r Totsl Funds P¥lor Y•¥ Total Fund• 2022 2022 2022 2022 2021 Bank Interest Receable 22 31 115 Total Inv•stmenl Income 22 31 16
Greenlsland Baptlst Church Detailed analysis of income and expenditure for the year ended 31 August 2022 as required SORP 2015 24 Expendlture on charltable actlvftles - Dlrnct spendlng Currant y•ar Unr•strlct•d Fund• Curr•nt year D•slgnat•d Fund$ Current R•8trlct•d Fund• Current y•ar Prlor Yaar Tot•1 Funds Tot1 Funds 2022 2022 2022 2022 2021 Gross wages and salaries - d)arilable activities 51.591 51,591 74,064 Employers, Nl - Charltable actlvities Defined Gonlributi¢)n pension cosls - charltable actlvitie5 Income insurance Staff expenses Gifts and acknowledgemenl8 Guest speakers Training costs & ABCI College Support Repairs and malnlenance Public liabillty Insurance Utilities ABCI membership Bnd administralion Stationery Computer cost8 Telecoms and commun6cat6l8 Mlnlslry Church Outreach Chrlsllans Agalnst Pove Mlsslonary Hospltalltylg8ner81 expenses Total dlract Spendlng 82a 2.185 2,564 2.564 3,274 385 794 172 2485 385 379 1,004 2,497 3,120 3,021 4,989 1,620 7,820 3,430 230 794 172 2,485 5,044 1,710 12,015 3,601 375 587 1,635 830 2,517 5.044 1,710 12.015 3.801 375 587 1.835 030 2,517 24,448 22,256 595 2,787 746 808 17,479 19,542 6,957 155.932 24,448 22,256 595 108,9S8 24,448 133.404 25 Support costs for charltable actlvlt1•8 Curr•nt ymf UnroJtrlGt•d Funds Curr•nt y•ar D••lgnat•d Fund• Curr•nt y••r R••trlct•d Funds Curr•nt y••r Total Fund• lor Y• TO1 Fund 2022 2022 2022 2022 2021 Flnanelal costs Bank charges Bank charges (Buildings Account) Governance Costs 101 155 248 48 33.786 600 100 100 Loan interest 08preciation & Amortisalion in total for the period Total support Costs 26,233 26,233 45 1.382 36,742 38,124 42,881 1.583 63,023 64,660 77,$60 17
Greenisland Baptlst Church Detailed analysis of income and expenditure for tho year ended 31 August 2022 as required SORP 2015 26 Total Charilable expendlture Curr•nl y•ar Unr•$trlct•d Cuir•nl ygar Deglgnat•d Funds Curront y•ar R•slrl¢t•d Fund$ Curr•nt y•ar Totsl Fund* Pwlor Y•ar Tot•1 Fund• 2022 2022 2022 2022 2021 Toial dlrect spending Tolal support costs Total support ¢t8 108,956 1.583 110,539 24,448 54 133.404 fA,660 198,064 155,932 77,560 233,492 63,023 63,023 24,502 18