## 

||Greenlsland Baptist Church<br>Statement of Financial Activities|Greenlsland Baptist Church<br>Statement of Financial Activities|Greenlsland Baptist Church<br>Statement of Financial Activities||||
|---|---|---|---|---|---|---|
||for the year ended 31 August 2023||||||
|Statement of Financial Activities|for the year ended31August 2023||||||
|||Current,t:ear|||||
|||Unrestricted|Deslgnalcd|Restricted|**Total**|Prior|
|||fund,|Punds|funds|**Fund.I**|**year**|
|||£||£|£|£|
|**IncomingResources**|Notes||||||
|Donations&Legacies|**ll**||||||
|||194,278|42,888|8.S,980|323.146|**299.506**|
|Investmentincome||||||31|
|**Totallncomlng**|||||||
|**Rrsources**||194.278|**42,888**|**85.980**|323,146|299,537|
|RtsourtaExpended|||||||
|Charil.AbleIICtivitics|24,25||||||
|||199,848|37,990|61,49.S|299.333|198.064|
|TotalRrsourca|||||||
|Expmded||**199,848**|37,990|61,495|299,JJJ|**198,064**|
|Ndlnromlag/**outgoing**rt50Ul"Ct':S|||||||
|~oretn.nsfers||(5,570)|**4,898**|**24,485**|2J,81J|101,473|
|Grosslelnsfcnbetweenfunds|||||||
|Net**bu:omlnr/oUS,oiagraoun:a**|||||||
|after||(5,570)|**4,898**|24,4&S|23,813|101,473|
|**traml'en**|||||||
|Other~**pinsand**losses|||||||
|Nd**movcmmlin**funds||(5,570)|**4,898**|24.485|23.SU|101.473|
|R«oodllatioo orrund.s|||||||
|Toulfundsbrou~t|16|95,150|39,437|855.542|**'90,119**|**818,656**|
|forward|||||||
|**Tola.Ifundscarritd**|**16**|**89,580**|44,335|**880,027**|**1,013,942**|**990J29**|





||Grcenlsland Baptist Church|Grcenlsland Baptist Church|Grcenlsland Baptist Church||||
|---|---|---|---|---|---|---|
||StatementofFinancialActivities||||||
||for the year ended3lAugust2023||||||
|Analysis of prior year total funds, as required by paragraph 4.2ofthe SORP.|||||||
|||Unrestricted|Designated|Restricted|Total|Prior|
|||Funds|Funds|Funds|**Funds**|year|
|||2022|2022|2022|**2022**|2021|
|||£||£|£|£|
|**IncomingResources**|**Notes**||||||
|Donations&|||||||
|Legacies<br>Investmentincome<br>**TotalIncomingResources**|**22**|192,091<br>22<br>**192,113**|32,914<br>**32,914**|74,S01<br>9<br>**74,510**|299.506<br>31<br>**299,537**|349,385<br>115<br>**49,SOO**|
|**ResowusExpended**|||||||
|Charitable activities<br>**TotalResourcesExpended**|**24,25**|110.539<br>**110,539**|24.S02<br>**24,502**|631023<br>**63,023**|1981064<br>**198,064**|224.199<br>**224,199**|
|**Netincoming/ outgoing**|||||||
|**resources**|||||||
|**beforetransfers**||**81,574**|**8,412**|**11,487**|**101,473**|**125,301**|
|Grosstransfersbetweenfunds<br>**Netincoming/ outgoing**||~140.352}|5,693|134,659|||
|**resources**|||||||
|**aftertransrers**||**(58,778)**|**14,105**|**146,146**|**101,473**|**125,301**|
|**Netincomingresourcesbefore**|||||||
|**other**|||||||
|**recognisedgainsandl~**||(58,778)|14,105|146,146|101,473|125.301|
|**Otherrecognisedgainsand**|||||||
|losses|||||||
||||-,||||
|Net movement in|||||||
|funds<br>**Reconciliation**of||(58,778)|14,105|1461146|101.473|125:;!0l|
|funds|||||||
|Totalfundsbrought|||||||
|forward<br>Total funds carried**forward**|16<br>16|153,928<br>9Szl50|2SJ32<br>39.437|709.396<br>855.542|**888,656**<br>**990,129**|70.355<br>**888.656**|



|Greenisland Baptist Church - Resources applied in the year<br>assets for Charity use:|ended 31st August2023towards|fixed|
|---|---|---|
||2023|2022|
||£|£|
|Fundsgeneratedintheyearosdetailedin|||
|lheSOFA<br>Resourcesappliedonfunctionnl|:?3.813|101,473|
|fixedassets|||
|Net resources available to fund|||
|charitableactivities|23.813|101,473|





## 

|RevenueaccumulatedFunds||||||
|---|---|---|---|---|---|
||Unrestricted|Designated|Restricted|**Total**|Prior|
||Funds|Funds|Funds|**Funds**|**year**|
||£|£|£|£|£|
|Accumulatedfundsbrought|95, I50|39.437|855,542|990.129|888,656|
|forward||||||
|Recognisedgainsandlossesbefore|(5,570)|4,898|24.485|23,813|101,473|
|transfers||||||



|Greenisland Baptist Church - Income and Expenditure|Account for the year ended 31'1August 2023|Account for the year ended 31'1August 2023|
|---|---|---|
||2023|2022|
||£|£|
|IncomefromOpcr.ations|323.146|299.506|
|lnvcstmcnl IncomeilDdinlcrc:slrec'd||31|
|Gross incomeinyear before exceptional items|323.146|299.537|
|Exceptional income|||
|Gross income inyearincluding .exceptional|||
|items|**323,146**|**299..537**|
|**Expcndilun**|||
|Charitablec:xpcnclitun:.excluding depreciationaru.lamortisation|236.075|133.707|
|Dc'pred.-ationandamortisation|38.636|38.124|
|lntercsl payable|24.622|26.233|
|Total expendituretoyear|**299.333**|**198.064**|
|Net incomebdorclox in|||
|year|**23,813**|**101,473**|
|Taitonsurplu~|||
|**NrlIncomeaftertax**|**23,813**|**101.473**|
|**Rrtainrd!urplusforthe**|||
|**year**|**23,813**|**101.473**|





||**GreenlslandBaptistChurch**|**GreenlslandBaptistChurch**|||
|---|---|---|---|---|
||**BalancesheetOBot31August2023**||||
|||**2023**||2022|
||Notes|£||£|
|**FixedAssets**|||||
|TangibleAssets|11|1,327,456||1,359,093|
|**CurrentAssets**|||||
|CnshatBank||222,016|190,923||
|**Creditors:amountsfallingdue**|||||
|**withinoneyear**|12|**(25,358)**|**(2S,358)**||
|Netcurrent|||||
|(liabilities)/nssets||196,658||**165,565**|
|**Total.mets**I~**current**|||||
|**liabilities**||1,524,114||1,524,658|
|Creditors: amountsfallingdue after|||||
|morethanoneyear|13|(510,172)||(534,529)|
|**Totalnetassets**||**1,013,942**||990,129|
|**RestrictedFunds**|||||
|Restricted**revenue**|||||
|fund|17|880,027||855,542|
|**Unrestricted**|||||
|**Funds**|||||
|Unrestricted|||||
|revenuefund|17|89,580||95.150|
|**DesignatedFunds**|||||
|Designated revenue|||||
|fund|17|44,335||39,437|
|**TotalCharity**|||||
|**funds**||**1,013,942**||990.129|





## 



## 



|<br>**Net surplus before tax**in**the financial year**|||
|---|---|---|
||2023|2022|
||£|£|
|The net surplus beforetaxisstated after charging:|||
|Depreciationoffixedassets|38,636|38,124|
|Pension costs|7.274|2,564|
||45,910|40.688|
|<br>Interest payable|||
||2023|2022|
||£|£|
|Loaninterest|24,622|26.233|





|<br>**Staff costs and emolun1ents**|||
|---|---|---|
||Total Funds|Prior year|
||£|£|
|Gross Sulnriesex.cltrustees and key mgt personnel|47,320|42.967|
|Social Security Costs|||
|Employer contributiontopens.ions|7.274|2.564|
|Trustees remuneration|61.186|8,624|
||**119,780**|54.155|
|**Numbersoffull-time employees or full-time equivalents**|||
|The average numberofstaff employed during the year|**6**|3|
|The average numberofpart-time staff employed in the year|3|2|
|The average**number**offull-time staff employed in the year|3|I|
|**The estimatedfulltime equivalent numberofallsWJ employed**|**6**|3|
|Engaged on charitable activities|6|3|
|**The estimated full time equivalent numberofallstaff**|**_6_**|3|



## 

## 



|**11.**<br>**Tangible Fixed Assets**|||||
|---|---|---|---|---|
|||**Furniture**|||
||**Land&**|&|**Equipment**|Total|
||**Buildings**|<br>Fittings|||
|Cost:|||||
|At l September 2022<br>Additions|1,491.680<br>5.103|<br>69,083<br>|22,791<br>1,896|1,583.554<br>6,999|
|Disposals|||||
|At31August 2023|1,496,783|<br>69,083|24.687|1,590,553|
|**Depredation:**|||||
|Atl September 2022|165,142|<br>38.512|20,807|224,461|
|Charge|29,911|6,908|1,817|38,636|
|Disposals|||||
|At31August 2023|195,053|<br>45,420|22,624|263,097|
|**NetBookValue:**|||||
|At 31 August 2023|1,301,730|<br>23,663|2,063|1,327,456|
|At31August 2022|1.326,538|<br>30,571|1,984|1,359,093|
|12.<br>Creditors: amounts falling|doewithin|oneyear|||
||||2023|2022|
||||£|£|
|Bank loans & Overdrafts|||25.358|25.358|
|Other creditors|||||
||||25.358|25.358|
|**13.**<br>**Creditors: amounts falling**|**due after one year**||||
||||**2023**|**2022**|
||||£|£|
|Bank loans & Overdrafts|||510. I 72|534.$29|
||||510.172|534.529|





|**16.**<br>**Particularsofbow particular funds arc represented by assets and liabilities**|**16.**<br>**Particularsofbow particular funds arc represented by assets and liabilities**|**16.**<br>**Particularsofbow particular funds arc represented by assets and liabilities**|**16.**<br>**Particularsofbow particular funds arc represented by assets and liabilities**||
|---|---|---|---|---|
||Unrestricted|Designated|Restricted|**Total**|
|**At31st August 2023**|funds|funds|funds|**funds**|
||£|£|£|£|
|TangibleFixedAssets|2,063||1.325.393|**1,327,456**|
|Current Assets|85.494|45.522|91,001|**222,017**|
|Current Liabilities|||(25.358)|**(25",358)**|
|LongTermLiabilities|||(510,172)|**(510,172)**|
||**87,557**|**45,522**|**880,864**|**1,0131943**|
||Unrestricted|Designated|Restricted|Total|
|**At31st August 2022**|funds|fonds|funds|funds|
||£|£|£|£|
|Tangible Fixed Assets|1,983||1.357.1IO|1359.093|
|CurrentAssets|93.167|39.,437|58.319|190,923|
|CurrentLiabilities|||(25,358)|(25.358)|
|LongTermLiabilities|||(534.529)|(534,529)|
||95.150|39.437|855.542|990.129|





|**17.**<br>**Change in total funds over the year shownInNote 16, analysed**|**17.**<br>**Change in total funds over the year shownInNote 16, analysed**|**17.**<br>**Change in total funds over the year shownInNote 16, analysed**|**by Individual**|**funds**|
|---|---|---|---|---|
||Funds b/fwd|Fund mvmt|FundT/frs|**FundsC/fwd**|
|**Unrestrictedand**<br>**designatedfunds:**|from2022|in2023<br>(secNote18)|in2023<br>(see Note 19)|**to 2024**|
|Unrestricted revenue<br>fund|95,150|(5,570)||**89,580**|
|Designated revenue<br>fund|39,437|4,898||**44,335**|
|**Totalunrestrictedand**<br>**designatedfunds**|134,587|(672)||**133,915**|
|**Restrictedfunds:**|||||
|Building Fund<br>**TotalRestricted**<br>**Funds**|855,542<br>855,542|24,485<br>24,485||**880,027**<br>**880,027**|
|**Total Charity Funds**|**990,129**|**23,813**||**1,013,942**|
|**18.**<br>**Analysisofmovements in funds over the year showninNote17**|||||
||Income|Expenditure|Other Gains/|**Mvmtin**|
|||||**funds**|
|**Unrestrictedand**<br>**designatedfunds:**|2023<br>£|2023<br>Losses in 2023<br>£<br>£||**2023**<br>£|
|Unrestricted**revenue**<br>fund|194,278|(199,848)||**(5,570)**|
|Designated revenue fund<br>**Restricted funds:**|42,888|(37,990)||**4,898**|
|Building Fund|**85,980**|(61.495)||**24,485**|
||3.23,146|(299,333)||**24,485**|





## 

## 

||Unrestricted|Designated|Restricted|Total|Prior|
|---|---|---|---|---|---|
||Funds|,Funds|Funds||**Year**|
||£|£|£|£|£|
|**Donations and gifts from**||||||
|**individuals**||||||
|Online transfer|100,753|||100.753|111.149|
|**Weekly**offering|24,931|||24.931|10,353|
|**Stewardship**|37,771|||37,771|37,225|
|Gift Aid|30.473|||30.473|33.361|
|CAP Donations||**42.888**||**42.888**|32,914|
|Paypal donations|||||1|
|**OnlineTransfer**|||**69.830**|69,830|60,980|
|(buildings account)||||||
|Weekly offering (buildings||||||
|account)||||||
|**Stewardship**(buildings|||16,150|I 6,150|13.521|
|account)||||||
|Miscellaneous income|350|||350||
|**Banklnlercst**Received|||||31|
|**Total donations nod gifts from**|194.278|42,888|85,980|323.146|299~35|
|**individuals**||||||





||Greenlsland Baptist Church|Greenlsland Baptist Church|Greenlsland Baptist Church|||
|---|---|---|---|---|---|
||Notes to the ftnanclal statements|||||
||for the yeare·nded31August||2023|||
|23.<br>Investment Income||||||
||Unrestricted|Designated|Restricted|Total|Prior|
||Funds|Funds|Funds||Year|
||£|£|£|£|£|
|BankInterest Receivable|||||31|
|**TotalInvestmentIncome**|||||31|
|24.<br>**Expenditure on charitable activities**- **direct spending**||||||
||Unrestricted|Designated|Restricted|**Total**|Prior|
||Funds|Funds|Funds||Year|
||£|£|£|£|£|
|GrossWagesandSalaries -<br>charitable activities|112,506|||**112,506**|51,591|
|EmployersNI-Charitable||||||
|activities||||||
|Defined contribution pension<br>costs - Charitable activities|7;1.74|||**7.).74**|2.S64|
|Income Insurance<br>Staffexpenses<br>Giftsand<br>**acknowledgements**|2,746<br>983|||**2,746**<br>**983**|38S<br>794<br>172|
|Guest Speakers<br>Training costs andABCI<br>**College**Suppon|415<br>5,017|||**415**<br>**5,017**|2.48S|
|**Repairs**& Maintenance<br>Public Liability Insurance<br>Utilities<br>ABClmembershipand<br>administration|10,733<br>1.751<br>14,567<br>3,457|||**10,733**<br>**1,751**<br>**14,567**<br>**3,457**|5,044<br>1.710<br>12.015<br>3.601|
|Stationery<br>Computer costs<br>Telecomsand<br>communications|580<br>2.282<br>2,566|||**580**<br>**2.).82**<br>2,566|375<br>587<br>1.635|
|Ministry<br>ChurchOutreach<br>Christians Against<br>Poverty|5,228<br>4.441|37.910||**5.).28**<br>**4,441**<br>**37,910**|630<br>2,517<br>24,448|
|Missionary<br>Hospitality/ general|22,040<br>380|||**22,040**<br>**380**|22.256<br>595|
|expenses||||||
||196,966|37,9f0||**234,876**|133.404|





|25.|**Support**costs for charitable activities|**Support**costs for charitable activities||||||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Endowment|**Total**|Prior||
|||Funds|Funds|Funds||Year||
|||£|£|£|£|||
|Bank|c.harges|165|80||**245**||155|
|Bank|charges (Buildings|||54|**S4**||48|
|account)||||||||
|Governance Costs||900|||**900**||100|
|Loan|Interest|||24.622|**24,622**|26~33||
|Depreciation&||1,817||36,819|**38,636**|38,124||
|Amortisation||||||||
|||2,882|80|61,495|**64,457**|64,660||
|**26.**|**Total charitable expenditure**|||||||
|||Unreslricted|Restricted|Endowment|**Total**|Prior||
|||Funds|Funds|Funds||Year||
|||£|£|£|£|£||
|Total|direct spending|196,966|37,9IO||234,876|133,404||
|Total|suppon costs|2.882|~o|61.495|64,457|64.660||