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Greenisland Baptist Church
Financial Statements
for the �ear ended 31 August 2025
Charit� Registration Number 107362
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Greenisland Baptist Church
Charit� Information
P�incipal add�e�� 17 Gla��illian G�o�e, G�eeni�land, Ca�ickfe�g��, BT38 8TE T����ee� M� Leona�d D�dd� M� Ch�i� Do��ian M� Philip Ma��he� Ho�e M�� Joanne Da�id�on M� Uel Cla��on P�e��on M� S�ephen William B�oad M� Michael Sam�el W�lie M�� Nanc� Gi�en� M� Shea Ca��a�co-Boo�h M�� Ro�e Abodi�a Agbana Acco�n�an��/ JSR Cha��e�ed Acco�n�an�� Independen� E�amine�� 44 Blacki�land Road Annaghmo�e Po��ado�n BT62 1NE
Banke�� Dan�ke Bank Belfa�� B��ine�� Cen��e PO Bo� 183 Donegal S��a�e We�� Belfa�� BT1 6JS Cha�i�� Commi��ion Fo� No��he�n I�eland N�mbe� 107362
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Greenisland Baptist Church
| Contents | |
|---|---|
| Page | |
| Report of the trustees | 1 - 4 |
| Independent E�aminers Report | 5 |
| Funds Statements: | |
| S�a�emen� of Financial Ac�i�i�ie� | 6 |
| S�a�emen� of Financial Ac�i�i�ie� � P�io� �ea� ��a�emen� | 7 |
| Fi�ed A��e� F�nd� | 7 |
| S�mma�� of F�nd� | 8 |
| Income & E�pendi���e Acco�n� | 8 |
| Balance sheet | 9 |
| Notes to the financial statements | 10 - 21 |
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Greenisland Baptist Church Trustees Report
for the �ear ended 31 August 2025
The T����ee� p�e�en� �hei� Repo�� and Acco�n�� fo� �he �ea� ended 31[��] A�g��� 2025.
Reference and Administrative Details
The Charit� name
The legal name of �he cha�i�� i� G�eeni�land Bap�i�� Ch��ch.
The charit��s areas of operation and UK charitable registration
The cha�i�� i� �egi��e�ed in NI �i�h Cha�i�� Commi��ion fo� No��he�n I�eland (CCNI), and i� li��ed �nde� �egi���a�ion n�mbe� 107362.
Legal Structure of the charit�
The T���� (�he cha�i��) i� an �ninco�po�a�ed �����, con��i���ed �nde� a deed of �����, and i� �egi��e�ed a� a cha�i�� �i�h HRMC and �i�h Cha�i�� Commi��ion fo� NI.
The�e a�e no �e���ic�ion� in �he go�e�ning doc�men�� on �he ope�a�ion of �he cha�i�� o� on i�� in�e��men� po�e�� o�he� �han �ho�e impo�ed b� Cha�i�� La�.
The Trustees in office on the date the report was approved were as noted below:
M� Leona�d D�dd� M� Ch�i� Do��ian M� Philip Ma��he� Ho�e M�� Joanne Da�id�on M� Uel Cla��on P�e��on M� S�ephen William B�oad M� Michael Sam�el W�lie M�� Nanc� Gi�en� M� Shea Ca��a�co-Boo�h M�� Ro�e Abodi�a Agbana
The follo�ing T����ee� pe�iod of office ended d��ing �he �ea� ended 31[��] A�g��� 2025: M� Kei�h Ja�dine M� D�lan O�Neill Mi�� Pamela Eli�abe�h Collin� M� Nigel Robe�� McQ�illan M� Ch�i��ophe� And�e� F�a�e�
The p�incipal ope�a�ing add�e��, �elephone n�mbe�, email add�e�� and �ed add�e��e� of �he cha�i�� a�e no�ed belo�:
17 Gla��illan G�o�e, Ca��ickfe�g��, Co An��im, BT38 8TE 028 9086 2808
info@g�eeni�landbap�i��.com ���.g�eeni�landbap�i��.com
Objects and activities of the charit�
The purposes of the charit� as set out in its governing document
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The ch��ch ackno�ledge� �he head�hip of Je��� Ch�i�� o�e� hi� Ch��ch and e�i��� �o glo�if� �he ��i�ne God b� main�aining and p�omo�ing hi� �o��hip bo�h indi�id�all� and co�po�a�el�.
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I�� membe�� de�o�e �hem�el�e� �o �he �eaching� of �he Sc�ip���e, �o fello��hip, b�eaking of b�ead, p�a�e�, and e�angeli�m.
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The� commi�, �i�h �he help of God, �o �i�ne�� �o �he �a�ing and ����aining po�e� of �he Lo�d Je��� Ch�i�� and �o �o�k fo� �he e��en�ion of Hi� Kingdom.
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The p�incipal cha�i�able objec� of �he ch��ch i� �he ad�ancemen� of �he Ch�i��ian fai�h acco�ding �o �he �eaching� of �he Sc�ip���e, �he Doc��inal S�a�emen� and Bap�i�� p�incipal�.
Page � 1
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Greenisland Baptist Church Trustees Report
for the �ear ended 31 August 2025
The main activities undertaken in relation to those purposes during the �ear
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The main ac�i�i�ie� �nde��aken in �ela�ion �o �he�e p��po�e� a�e a� follo��:
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Holding �eg�la� �e��ice� fo� p�blic �o��hip, p�a�e�, Bible ���d�, p�eaching and �eaching fo� all age g�o�p�, and p�o�iding pa��o�al ca�e �o �he membe�� of �he ch��ch �h�o�gh �i�i�a�ion and p�a�e�.
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Main �e��ice� occ�� on a S�nda� mo�ning and a�e�age 250 people in a��endance.
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O�gani�ing mee�ing� and e�en�� �ha� p�omo�e o�� cha�i�able p��po�e.
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Pa��icipa�ing in life of �he local comm�ni��. The ch��ch ope�a�e� �i�h Ch�i��ian� Again�� Po�e��� and emplo�� a �o�ke� dedica�ed �o �hi�. The Ch��ch al�o manage� �he comm�ni�� f�idge/food bank fo� �he local Co�ncil. The�e i� a �eam of 20 people �o�king on �hi�.
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S�ppo��ing o�he� Ch�i��ian o�gani�a�ion� and cha�i�ie� �h�o�gh �ol�n�ee�ing, financial gif��, and p�a�e�. The ch��ch ��ppo��� ��o mi��ion�� familie� and a �a�ie�� mi��ion�� agencie� �ha� ope�a�e in NI and ac�o�� �he globe.
The main ac�i�i�ie� �nde��aken d��ing �he �ea� �o f���he� �he cha�i���� p��po�e fo� �he p�blic benefi�.
Adults
We aim �o offe� oppo���ni�ie� fo� di�ciple�hip �o e��ip people �o g�o� in�o de�o�ed follo�e�� of Je���:
- Va�io�� �mall g�o�p� fo� men and �omen � �h�o�gho�� �he �ea� �e offe� a �a�ie�� of �mall g�o�p� �hich allo� �o� �o foc�� in on a pa��ic�la� ���d� o� co���e fo� a �ho�� pe�iod of �ime. The�e ha�e incl�ded book cl�b�, P�ecep�� bible ���die�, co���e� �o help li�e o�� �he Ch�i��ian life, a� �ell a� �ocial e�en�� and b�eakfa���. Ac�o�� �he�e ���die� �he�e �o�ld be 60-70 people in�ol�ed.
Youth
We �eek �o p�o�ide a c�cle of ac�i�i�ie� �o help �o�ng people enco�n�e� �he big God of �he Bible �hile coming along�ide �hem dealing �i�h i���e� �he� a�e conf�on�ing and d�a�ing f�om o�� o�n life e�pe�ience. The�e i� a �eam of 10 �ol�n�ee�� and a �o��h of 12-18 people.
Kids
The�e a�e a �ange of ac�i�i�ie� fo� child�en aged 0-11 �ea�� in o�� C�eche, S�nda� Cl�b, Mango To��. The�e �o�ld ha�e 50-60 child�en and a �eam of �ol�n�ee�� n�mbe�ing be��een 50-60.
Young Adults
A ne� Mini���� ha� been ��a��ed �o accommoda�e �o�ng ad�l�� f�om 18-30 �ea�� old. The�e a�e app�o�ima�el� 18-20 people a��ending �hi�.
Safeguarding Team
The ch��ch follo�� �ele�an� �afeg�a�ding g�idance. The�e i� a �eam of 2 people �i�h app�op�ia�e e�pe�ience managing �afeg�a�ding. The en���e� policie� a�e in place and follo�ed and ad�l�� and leade�� �o�king �i�h child�en and ��lne�able people ca��� o�� �afeg�a�ding ��aining.
Page � 2
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Greenisland Baptist Church Trustees Report
for the �ear ended 31 August 2025
Communit�
We a�e engaged in a �a�ie�� of ac�i�i�ie� �o help li�e o�� God�� lo�e in o�� comm�ni��:
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Mango T�ee Caf� � offe�� a place fo� �he comm�ni�� of G�eeni�land �o come �oge�he� on F�ida�� and Sa���da� mo�ning� offe�ing ligh� �ef�e�hmen�� and an oppo���ni�� �o cha�.
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Mango To�� � i� a place fo� pa�en�� and ca�ee�� �o b�ing �hei� child�en and ha�e a �ime of fello��hip �hile �he kid� pla� in a �afe en�i�onmen�.
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CAP (Ch�i��ian� Again�� Po�e���) � A UK ba�ed in�e�na�ional cha�i�� fo� an�one ����ggling �i�h deb�. O�� local cen��e �e�pon�e� �o �e��e��� fo� help �ia �he f�eephone n�mbe� 0800 3280 006. Yo� can al�o find o�� mo�e a� ���.cap�k.o�g. D��ing �he �ea� �nde� �e�ie� �e al�o had �he jo� of p�o�iding n�me�o�� food hampe�� �o people in �he local comm�ni��.
The T����ee� ha�e had �ega�d �o �he Cha�i�� Commi��ion� g�idance on p�blic benefi� in managing �he ac�i�i�ie� of �he cha�i��.
The main achievements and performance of the charit� during the �ear
The ch��ch con�in�ed �o hold �eg�la� �e��ice� fo� p�blic �o��hip and o�gani�ed e�en�� �ha� p�omo�ed fello��hip among�� �he membe�� of �he ch��ch and p�o�ided o���each oppo���ni�ie� �i�h �he �ide� comm�ni�� (a� de�ailed abo�e). The ch��ch �an Ea��e�, S�mme�, A���mn and Ch�i��ma� Comm�ni�� e�en��. The ch��ch ��n� a comm�ni�� �eek in �he ��mme� �i�h o�he� ch��che� in G�eeni�land �ha� ha� 200 �o��h membe�� in a��endance and a �eam of �ol�n�ee�� n�mbe�ing 100.
The difference the charit��s performance has made to the beneficiaries of the charit� and to wider societ�
The ch��ch con�in�ed �o p�o�ide benefi� �o i�� membe�� and �he p�blic b� making kno�n �he Ch�i��ian go�pel of �he Lo�d Je��� Ch�i�� �h�o�gh �he ad�ancemen� of �he Ch�i��ian Fai�h.
Structure, governance, and management of the charit�
The methods used to recruit and appoint new charit� trustees
In acco�dance �i�h �he con��i���ion, �he Ch��ch �hall ac�i�el� p�omo�e a Boa�d of T����ee� �hich incl�de� a �ange of �kill, e�pe�ience, and kno�ledge in keeping �i�h �he p����ance of i�� Objec��.
Financial Review
The charit��s financial position at the end of the �ear ended 31[st] August 2025
The financial po�i�ion of �he cha�i�� on 31[��] A�g��� 2025 and compa�a�i�e� fo� �he p�io� �ea� ended 31[��] A�g��� 2024, a� f�ll� de�ailed in �he acco�n��, can be ��mma�i�ed belo�:
| Net Income Un�e���ic�ed Re�en�e F�nd� a�ailable fo� gene�al p��po�e� of cha�i�� De�igna�ed Re�en�e F�nd� Total Unrestricted Funds Re���ic�ed F�nd� Total Restricted Funds Total Funds |
2025 � 22,650 82,861 43,347 126,208 921,841 921,841 1,048,049 |
Page � 3 2024 � 11,457 92,586 40,985 133,571 891,828 891,828 1,025,399 |
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Greenisland Baptist Church Trustees Report
for the �ear ended 31 August 2025
The �����ee� con�ide� �he financial pe�fo�mance b� �he cha�i�� d��ing �he �ea� �o ha�e been �a�i�fac�o��.
Policies on reserves
I� i� ch��ch polic� �o main�ain a balance on �n�e���ic�ed f�nd� (if po��ible), �hich e��a�e� �o a� lea�� �h�ee mon�h� �n�e���ic�ed pa�men�� �o co�e� eme�genc� �i��a�ion� �ha� ma� a�i�e f�om �ime �o �ime. Thi� i� e��ima�ed a� �60,000 (p�io� �ea� �60,000) of �n�e���ic�ed f�nd� and on 31[��] A�g��� 2025 �he ch��ch �eco�ded �126,208 (2024; �133,571) of �n�e���ic�ed and de�igna�ed f�nd� a�ailable.
Availabilit� and adequac� of assets of each of the funds
The boa�d of �����ee� i� �a�i�fied �ha� �he cha�i���� a��e�� in each f�nd a�e a�ailable and ade��a�e �o f�lfil i�� obliga�ion� in �e�pec� of each f�nd.
This report was approved b� the board of trustees on 13[th] Januar� 2026, signed on behalf of the board b�:
Mr Chris Dorrian Trustee
Page � 4
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Greenisland Baptist Church
Independent E�aminers Report Year ended 31[st] August 2025
Independent E�aminer�s Report to the Charit� Trustees of Greenisland Baptist Church
I �epo�� on �he acco�n�� of �he T���� fo� �he �ea� ended 31[��] A�g��� 2025, �hich a�e �e� o�� on page� 6 �o 21.
Respective responsibilities of charit� trustees and e�aminer
A� �he cha�i���� �����ee� �o� a�e �e�pon�ible fo� �he p�epa�a�ion of �he acco�n�� in acco�dance �i�h �he Cha�i�ie� Ac� (No��he�n I�eland) 2008.
I� i� m� �e�pon�ibili�� �o:
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e�amine �he acco�n�� �nde� �ec�ion 65 of �he Cha�i�ie� Ac�.
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follo� �he p�oced��e� laid do�n in �he gene�al Di�ec�ion� gi�en b� �he Commi��ion �nde� �ec�ion 65(9)(b) of �he Cha�i�ie� Ac�.
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��a�e �he�he� pa��ic�la� ma��e�� ha�e come �o m� a��en�ion.
Basis of independent e�aminer�s report
I ha�e e�amined �o�� cha�i�� acco�n�� a� �e��i�ed �nde� �ec�ion 65 of �he Cha�i�ie� Ac� and m� e�amina�ion �a� ca��ied o�� in acco�dance �i�h �he gene�al Di�ec�ion� gi�en b� �he Cha�i�� Commi��ion fo� No��he�n I�eland �nde� �ec�ion 65(9)(b) of �he Cha�i�ie� Ac�.
M� e�amina�ion incl�ded a �e�ie� of �he acco�n�ing �eco�d� kep� b� �he cha�i�� and a compa�i�on of �he acco�n�� p�e�en�ed �i�h �ho�e �eco�d�. I� al�o incl�ded con�ide�a�ion of an� �n���al i�em� o� di�clo���e� in �he acco�n��, and �eeking e�plana�ion� f�om �o� a� cha�i�� �����ee� conce�ning an� ��ch ma��e��.
M� �ole i� �o ��a�e �he�he� an� ma�e�ial ma��e�� ha�e come �o m� a��en�ion gi�ing me ca��e �o belie�e:
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Tha� acco�n�ing �eco�d� �e�e no� kep� in acco�dance �i�h �ec�ion 63 of �he Cha�i�ie� Ac�.
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Tha� �he acco�n�� do no� acco�d �i�h �ho�e acco�n�ing �eco�d�.
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Tha� �he acco�n�� do no� compl� �i�h �he acco�n�ing �e��i�emen�� of �he Cha�i�ie� Ac�.
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Tha� �he�e i� f���he� info�ma�ion needed fo� a p�ope� �nde���anding of �he acco�n�� �o be �eached.
Independent e�aminer�s statement
I ha�e comple�ed m� e�amina�ion and ha�e no conce�n� in �e�pec� of �he ma��e�� (1) �o (4) li��ed abo�e and, in connec�ion �i�h follo�ing �he Di�ec�ion� of �he Cha�i�� Commi��ion fo� No��he�n I�eland, I ha�e fo�nd no ma��e�� �ha� �e��i�e d�a�ing �o �o�� a��en�ion.
Jonathan Ross FCA Chartered Accountant
44 Blacki�land Road Annaghmo�e Po��ado�n BT62 1NE
13[�h] Jan�a�� 2026
Page � 5
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Greenisland Baptist Church Statement of Financial Activities for the �ear ended 31 August 2025
Statement of Financial Activities for the �ear ended 31 August 2025
| Incoming Resources Notes Dona�ion� & Legacie� 22 In�e��men� income Total Incoming Resources Resources E�pended Cha�i�able ac�i�i�ie� 24, 25 Total Resources E�pended Net incoming/ outgoing resources before transfers G�o�� ��an�fe�� be��een f�nd� Net incoming/ outgoing resources after transfers Other recognised gains and losses Net movement in funds Reconciliation of funds To�al f�nd� b�o�gh� fo��a�d 16 Total funds carried forward 16 |
Current | �ear | Total Funds � 357,627 - 357,627 334,977 334,977 22,650 22,650 22,650 1,025,399 1,048,049 |
P�io� �ea� � 334,074 - |
|
|---|---|---|---|---|---|
| Un�e���ic�ed F�nd� � 226,471 226,471 236,196 236,196 (9,726) (9,726) (9,726) 92,586 82,860 |
De�igna�ed F�nd� 36,571 36,571 34,209 34,209 2,362 2,362 2,362 40,985 43,347 |
Re���ic�ed F�nd� � 94,586 94,586 64,572 64,572 30,014 30,014 30,014 891,828 921,842 |
|||
| 334,074 | |||||
| 322,617 | |||||
| 322,617 | |||||
| 11,457 | |||||
| 11,457 | |||||
| 11,457 | |||||
| 1,013,942 | |||||
| 1,025,399 |
The �SORP Ref� indica�ed abo�e i� �he cla��ifica�ion of income �e� o�� in �he fo�mal SORP doc�men��. A� �e��i�ed b� pa�ag�aph 4.60 of �he SORP, �he b�o�gh� fo��a�d and ca��ied fo��a�d f�nd� abo�e ha�e been ag�eed �o �he Balance Shee�.
The S�a�emen� of Financial Ac�i�i�ie� incl�de� all gain� and lo��e� in �he �ea�.
All ac�i�i�ie� de�i�e f�om con�in�ing ope�a�ion�.
Page � 6
The Notes attached on pages 10 to 22 form an integral part of these accounts.
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Greenisland Baptist Church Statement of Financial Activities for the �ear ended 31 August 2025
Anal�sis of prior �ear total funds, as required b� paragraph 4.2 of the SORP.
| Incoming Resources Notes Dona�ion� & Legacie� 22 In�e��men� income Total Incoming Resources Resources E�pended Cha�i�able ac�i�i�ie� 24, 25 Total Resources E�pended Net incoming/ outgoing resources before transfers G�o�� ��an�fe�� be��een f�nd� Net incoming/ outgoing resources after transfers Net incoming resources before other recognised gains and losses Other recognised gains and losses Net movement in funds Reconciliation of funds To�al f�nd� b�o�gh� fo��a�d 16 Total funds carried forward 16 |
Un�e���ic�ed F�nd� 2024 � 225,595 - 225,595 222,589 222,589 3,006 - 3,006 3,006 - 3,006 89,580 92,586 |
De�igna�ed F�nd� 2024 29,225 - 29,225 32,575 32,575 (3,350) - (3,350) (3,350) - (3,350) 44,335 40,985 |
Re���ic�ed F�nd� 2024 � 79,254 - 79,254 67,453 67,453 11,801 - 11,801 11,801 - 11,801 880,027 891,828 |
Total Funds 2024 � 334,074 - 334,074 322,617 322,617 11,457 - 11,457 11,457 - 11,457 1,013,942 1,025,399 |
P�io� �ea� 2023 � 323,146 - |
|---|---|---|---|---|---|
| 323,146 | |||||
| 299,333 | |||||
| 299,333 | |||||
| 23,813 - |
|||||
| 23,813 | |||||
| 23,813 - |
|||||
| 23,813 | |||||
| 990,129 | |||||
| 1,013,942 |
Greenisland Baptist Church - Resources applied in the �ear ended 31st August 2025 towards fi�ed assets for Charit� use:
| F�nd� gene�a�ed in �he �ea� a� de�ailed in �he SOFA Re�o��ce� applied on f�nc�ional fi�ed a��e�� Net resources available to fund charitable activities |
2025 � 22,650 - 22,650 |
2025 � 11,457 - |
|---|---|---|
| 11,457 |
Page � 7
The Notes attached on pages 10 to 22 form an integral part of these accounts.
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Greenisland Baptist Church
Statement of Financial Activities for the �ear ended 31 August 2025
Greenisland Baptist Church - Movement in revenue and capital funds for the �ear ended 31st August 2025
| Acc�m�la�ed f�nd� b�o�gh� fo��a�d Recogni�ed gain� and lo��e� befo�e ��an�fe�� (F�om)/ To �n�e���ic�ed �e�en�e f�nd� Closing revenue funds |
Un�e���ic�ed F�nd� � 92,586 (9,725) - 82,861 |
De�igna�ed F�nd� 40,985 2,362 - 43,347 |
Re���ic�ed F�nd� � 891,828 30,013 - 921,841 |
Total Funds � 1,025,399 22,650 - 1,048,049 |
P�io� �ea� � 1,013,942 11,457 |
|---|---|---|---|---|---|
| - | |||||
| 1,025,399 |
Greenisland Baptist Church - Income and E�penditure Account for the �ear ended 31[st] August 2025
| Income f�om Ope�a�ion� In�e��men� Income and in�e�e�� �ec'd G�o�� income in �ea� befo�e e�cep�ional i�em� E�cep�ional income Gross income in �ear including e�ceptional items E�penditure Cha�i�able e�pendi���e, e�cl�ding dep�ecia�ion and amo��i�a�ion Dep�ecia�ion and amo��i�a�ion In�e�e�� pa�able To�al e�pendi���e in �ea� Net income before ta� in �ear Ta� on ���pl�� Net income after ta� Retained surplus for the �ear |
2025 � 357,627 - 357,627 - 357,627 268,625 38,698 27,655 334,977 22,650 - 22,650 22,650 |
2024 � 334,074 - |
|---|---|---|
| 334,074 | ||
| - | ||
| 334,074 | ||
| 253,128 38,959 30,530 |
||
| 322,617 | ||
| 11,457 - |
||
| 11,457 | ||
| 11,457 |
All ac�i�i�ie� de�i�e f�om con�in�ing ope�a�ion�.
Page � 8
The Notes attached on pages 10 to 22 form an integral part of these accounts.
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Greenisland Baptist Church Balance sheet as at 31 August 2025
| Notes Fi�ed Assets Tangible A��e�� 11 Current Assets Ca�h a� Bank Creditors: amounts falling due within one �ear 12 Ne� c���en� (liabili�ie�)/ a��e�� Total assets less current liabilities C�edi�o��: amo�n�� falling d�e af�e� mo�e �han one �ea� 13 Total net assets Restricted Funds Re���ic�ed �e�en�e f�nd 17 Unrestricted Funds Un�e���ic�ed �e�en�e f�nd 17 Designated Funds De�igna�ed �e�en�e f�nd 17 Total Charit� funds |
169,048 (25,358) |
2025 � 1,255,381 143,690 1,399,071 (351,022) 1,048,049 921,842 82,860 43,347 1,048,049 |
230,798 (25,358) |
2024 � 1,294,079 205,440 |
|---|---|---|---|---|
| 1,499,519 (474,119) |
||||
| 1,025,400 | ||||
| 891,828 92,586 40,985 |
||||
| 1,025,399 |
The Balance Shee� abo�e ha� been cla��ified a� �e��i�ed �nde� �he fo�mal SORP doc�men�. A� �e��i�ed �nde� pa�ag�aph 4.60 of �he SORP, �he b�o�gh� fo��a�d and ca��ied fo��a�d f�nd� ha�e been ag�eed �o �he SOFA.
The T����ee� ackno�ledge �hei� �e�pon�ibili�ie� fo� compl�ing �i�h �he �e��i�emen�� of cha�i�� legi�la�ion �i�h �e�pec� �o acco�n�ing �eco�d� and �he p�epa�a�ion of �he acco�n��.
The cha�i�� i� ��bjec� �o �he Independen� E�amina�ion �nde� cha�i�� legi�la�ion, and �he �epo�� of �he Independen� E�amine� i� incl�ded on page 4.
The fo�egoing Balance Shee� Acco�n� �a� app�o�ed b� �he �����ee� on: 13[�h] Jan�a�� 2026.
Signed on behalf of �he �����ee�
M� Ch�i� Do��ian, T����ee
Page � 9
The Notes attached on pages 10 to 22 form an integral part of these accounts.
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
1. Accounting policies Policies relating to the production of the accounts.
Basis of preparation
The financial ��a�emen�� ha�e been p�epa�ed in acco�dance �i�h �he ch��ch�� con��i���ion, �he Cha�i�ie� Ac� (No��he�n I�eland) 2008, FRS102 �The Financial Repo��ing S�anda�d applicable in UK and Rep�blic of I�eland� (�FRS102�) and �he Cha�i�ie� SORP �Acco�n�ing and Repo��ing b� Cha�i�ie�: S�a�emen� of Recommended P�ac�ice applicable �o cha�i�ie� p�epa�ing �hei� acco�n�� in acco�dance �i�h �he Financial Repo��ing S�anda�d applicable in �he UK and Rep�blic of I�eland (FRS102)� (effec�i�e 1 Jan�a�� 2019).
Going Concern
In acco�dance �i�h �he Cha�i�ie� SORP, �he �����ee� ha�e made an a��e��men� of �he cha�i��'� abili�� �o con�in�e a� a going conce�n and belie�e �ha� �he cha�i�� i� a going conce�n fo� �he fo�e�eeable f����e. Thi� a��e��men� i� ba�ed on a �e�ie� of �he cha�i��'� financial po�i�ion, ca�h flo�, and p�ojec�ed financial pe�fo�mance. While �he�e a�e �ome �nce��ain�ie� �ela�ed �o po�en�ial change� in f�nding and inc�ea�ing ope�a�ing co���, �he �����ee� belie�e �ha� �he cha�i�� ha� ��fficien� �e�o��ce� and a ���ong managemen� �eam �o mi�iga�e �he�e �i�k� and con�in�e i�� ope�a�ion�.
Cash flow statement
The cha�i�� ha� �aken ad�an�age of �he e�emp�ion p�o�ided b� SORP and ha� no� p�epa�ed a ca�h flo� ��a�emen�.
Risks and future assumptions
The cha�i�� i� a p�blic benefi� en�i��.
The�e ha�e been no j�dgemen�� o� f����e a���mp�ion� made �hich ha�e a �ignifican� impac� on �he financial ��a�emen��.
Policies relating to categories of income and income recognition.
Categories of income
Income i� ca�ego�i�ed a� income f�om e�change ��an�ac�ion� (con��ac� income) and income f�om none�change ��an�ac�ion� (gif��), in�e��men� income and o�he� income.
Income from e�change transactions i� �ecei�ed b� �he cha�i�� fo� good� o� �e��ice� ��pplied �nde� con��ac� o� �he�e en�i�lemen� i� ��bjec� �o f�lfilling pe�fo�mance-�ela�ed condi�ion�. The income �he cha�i�� �ecei�e� i� app�o�ima�el� e��al in �al�e �o �he good� o� �e��ice� ��pplied b� �he cha�i�� �o �he p��cha�e�.
Income from a non-e�change transaction i� �he�e �he cha�i�� �ecei�e� �al�e f�om �he dono� �i�ho�� p�o�iding e��al �al�e in e�change, and incl�de� dona�ion� of mone�, good� and �e��ice� f�eel� gi�en �i�ho�� gi�ing e��al �al�e in e�change.
Page � 10
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
Income recognition
Income, �he�he� f�om e�change o� non-e�change ��an�ac�ion�, i� �ecogni�ed in �he ��a�emen� of financial ac�i�i�ie� (SOFA) on a �ecei�able ba�i�, �hen a ��an�ac�ion o� o�he� e�en� �e��l�� in an inc�ea�e in �he cha�i���� a��e�� o� a �ed�c�ion in i�� liabili�ie� and onl� �hen �he cha�i�� ha� legal en�i�lemen�, �he income i� p�obable and can be mea���ed �eliabl�.
Income ��bjec� �o �e�m� and condi�ion� �hich m��� be me� befo�e �he cha�i�� i� en�i�led �o �he �e�o��ce� i� no� �ecogni�ed �n�il �he condi�ion� ha�e been me�.
All income i� acco�n�ed fo� g�o��, befo�e ded�c�ing and �ela�ed fee� o� co���.
Donated goods, facilities, and services
Donated fi�ed assets a�e �ecogni�ed a� �he c���en� fai� �al�e. All ��ch dona�ion� a�e �ecogni�ed a� dona�ed income and debi�ed �o fi�ed a��e��.
Donated goods that are not fi�ed assets a�e acco�n�ed fo� a� a fai� �al�e �nle�� i� i� imp�ac�ical �o �eliabl� mea���e �he �al�e of �he dona�ed i�em�.
In �he ab�ence of an� di�ec� e�idence of fai� �al�e of dona�ed good�, �hen a �al�e i� de�i�ed f�om �he co�� of �he i�em �o �he dono� o�, in �he ca�e of good� �ha� a�e e�pec�ed �o be �old, �he e��ima�ed �elea�e �al�e af�e� ded�c�ing an� an�icipa�ed co��� of �ale�.
If i� i� imp�ac�ical �o mea���e �he fai� �al�e of good� dona�ed fo� �e�ale, o� �he co��� of �al�a�ion o���eigh �he benefi��, �hen dona�ed good� a�e �ecogni�ed a� income �hen �old, �i�h an e��i�alen� amo�n� being �ecogni�ed a� an e�pen�e.
The co��� of good� dona�ed fo� di���ib��ion �o beneficia�ie� i� deemed �o be �he fai� �al�e of �ho�e good� �pon �eceip�. When �he good� a�e di���ib��ed f�eel� o� fo� a nominal con�ide�a�ion, �hen �he ca���ing amo�n� i� adj���ed a� �he �ime of �ale, �o �he �al�e a� �he poin� of di���ib��ion and �he adj���men� i� �ho�n a� a co�� of dona�ion� made.
The ca���ing amo�n� of an� ��ock held fo� di���ib��ion i� a��e��ed fo� impai�men� a� �he �epo��ing da�e. All dona�ed good� a�e �ecogni�ed a� dona�ed income and debi�ed �o ��ading ��ock. When ��ading ��ock i� ��b�e��en�l� �old, o� appo��ioned �o mee� an e�pen�e, �hen �he ca���ing �al�e of �he ��ock i� �ecogni�ed a� an e�pen�e. In acco�dance �i�h �he SORP, good� dona�ed fo� di���ib��ion �o beneficia�ie�, o� fo� con��mp�ion b� �he cha�i�� a�e incl�ded in �legacie� and dona�ion��. Good� dona�ed fo� �e�ale a�e incl�ded in �Income f�om o�he� ��ading ac�i�i�ie��.
The co�� of an� ��ock of good� dona�ed fo� di���ib��ion �o beneficia�ie� i� deemed �o be �he fai� �al�e of �ho�e gif�� a� �he �ime of �eceip�. If �he good� held a�e �o be di���ib��ed f�eel� o� fo� a nominal con�ide�a�ion, �hen �he ca���ing amo�n� i� ��b�e��en�l� adj���ed �o �eflec� �he lo�e� of deemed co�� adj���ed fo� an� lo�� of �e��ice po�en�ial and �eplacemen� co��. Replacemen� co�� i� �he economic co�� inc���ed if �he cha�i�� �a� �o �eplace �he �e��ice po�en�ial of �he dona�ed good� a� i�� o�n e�pen�e in �he mo�� economic manne�.
Page � 11
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
Donated services and facilities (incl�ding �econded ��aff and ��e of p�ope���) a�e incl�ded in �he acco�n�� ba�ed on �he �al�e of �he gif� �o �he cha�i��.
Policies relating to e�penditure on goods and services provided to the charit�
Recognition of liabilities and e�penses
A liabili��, and �he �ela�ed e�pendi���e, i� �ecogni�ed �hen a legal o� con����c�i�e obliga�ion e�i��� beca��e of a pa�� e�en�, and �hen i� i� mo�e likel� �han no� �ha� a ��an�fe� of economic benefi�� �ill be �e��i�ed i� �e��lemen�, and �hen �he amo�n� of �he obliga�ion can be mea���ed o� �eliabl� e��ima�ed.
Liabili�ie� a�i�ing f�om f����e f�nding commi�men�� and con����c�i�e obliga�ion�, incl�ding pe�fo�mance �ela�ed g�an��, �he�e �he �iming o� �he amo�n� of �he f����e e�pendi���e �e��i�ed �o �e��le �he obliga�ion a�e �nce��ain, gi�e �i�e �o a p�o�i�ion in �he acco�n��, �hich i� �e�ie�ed a� �he acco�n�ing �ea� end. The p�o�i�ion i� inc�ea�ed �o �eflec� an� inc�ea�e� in liabili�ie� and i� dec�ea�ed b� �he ��ili�a�ion of an� p�o�i�ion �i�hin �he pe�iod and �e�e��ed if an� p�o�i�ion i� no longe� �e��i�ed. The�e mo�emen�� a�e cha�ged �o c�edi�ed �o �he �e�pec�i�e f�nd� and ac�i�i�ie� �o �hich �he p�o�i�ion �ela�e�.
Volunteers
In acco�dance �i�h �he SORP, and in �ecogni�ion of �he diffic�l�ie� in placing a mone�a�� �al�e on �he con��ib��ion f�om �ol�n�ee��, �he con��ib��ion of �ol�n�ee�� i� no� incl�ded �i�hin �he income of �he cha�i��.
Ho�e�e�, �he �����ee� �al�e �he �ignifican� con��ib��ion made �o �he ac�i�i�ie� of �he cha�i�� b� �npaid �ol�n�ee�� and �hi� i� de�c�ibed mo�e f�ll� in No�e 7.
Policies relating to assets, liabilities, and provisions and other matters. Tangible Fi�ed Assets
Tangible fi�ed a��e�� a�e mea���ed a� �hei� o�iginal co�� �al�e, o� ��b�e��en� �e�al�a�ion, o� if dona�ed, a� de�c�ibed abo�e. Co�� �al�e incl�de� all co��� e�pended in b�inging �he a��e�� in�o i�� in�ended �o�king condi�ion.
Dep�ecia�ion ha� been p�o�ided a� �he follo�ing �a�e� in o�de� �o ��i�e off �he a��e�� �o �hei� an�icipa�ed �e�id�al �al�e o�e� �hei� e��ima�ed ��ef�l li�e�.
F�eehold p�emi�e� 2% ���aigh� line F��ni���e and fi��ing� 10% ���aigh� line E��ipmen� 33% ���aigh� line
A �eg�la� ann�al �e�ie� of �he likelihood of a��e� impai�men� i� �nde��aken.
Cash and bank balances
Ca�h held b� �he cha�i�� i� incl�ded in �he amo�n� ac��all� held and co�n�ed a� �he �ea� end. Bank balance�, �he�he� in c�edi� o� o�e�d�a�n, a�e �ho�n a� �he amo�n�� p�ope�l� �econciled �o �he bank ��a�emen��.
Page � 12
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
Pensions - defined contribution schemes
The cha�i�� ope�a�e� a defined con��ib��ion pen�ion �cheme. Con��ib��ion� a�e cha�ged �o �he p�ofi� and lo�� acco�n� (Income and E�pendi���e acco�n�) a� �he� become pa�able in acco�dance �i�h �he ��le� of �he �cheme.
Fund Accounting
Un�e���ic�ed f�nd� a�e a�ailable fo� ��e a� �he di�c�e�ion of �he �����ee� in �he f���he�ance of �he gene�al objec�i�e� of �he cha�i��.
De�igna�ed f�nd� a�e �n�e���ic�ed f�nd� �ea�ma�ked� b� �he �����ee� fo� p��po�e�.
Re���ic�ed f�nd� a�e ��bjec� �o �e���ic�ion� on �hei� e�pendi���e impo�ed b� �he dono� o� �h�o�gh �he �e�m� of an appeal a� implied b� la�.
2. Liabilit� to Ta�
The T����ee� con�ide� �ha� �he cha�i�� �a�i�fie� �he �e��� �o be con�ide�ed e�emp� f�om �a�a�ion in �e�pec� of income o� capi�al gain�, a� ��ch income o� gain� a�e applied e�cl��i�el� on �he �pecific cha�i�able objec�� of �he cha�i�� and fo� no o�he� p��po�e.
Val�e Added Ta� (VAT) i� no� �eco�e�able b� �he cha�i�� and i� �he�efo�e incl�ded in �he �ele�an� co��� in �he SOFA.
3.
Winding up or dissolution of the charit�
If �pon �inding �p o� di��ol��ion of �he cha�i�� �he�e �emain an� a��e��, af�e� �he �a�i�fac�ion of all deb�� and liabili�ie�, �he a��e�� �ep�e�en�ed b� �he acc�m�la�ed f�nd �hall be ��an�fe��ed �o �ome o�he� cha�i�able bod� o� bodie� ha�ing �imila� objec�� �o �he cha�i��.
4. Significance of financial instruments to the charit��s position
A Financial a��e� o� a financial liabili�� i� �ecogni�ed onl� �hen �he cha�i�� become� a pa��� �o �he con��ac��al p�o�i�ion� of �he in����men�.
Ba�ic financial in����men�� a�e ini�iall� �ecogni�ed a� �he ��an�ac�ion p�ice, �nle�� �he a��angemen� con��i���e� a financing ��an�ac�ion, �he�e i� i� �ecogni�ed a� �he p�e�en� �al�e of �he f����e pa�men�� di�co�n�ed a� a ma�ke� �a�e of in�e�e�� fo� a �imila� deb� in����men�.
5. Net surplus before ta� in the financial �ear
| The ne� ���pl�� befo�e �a� i� ��a�ed af�e� cha�ging: Dep�ecia�ion of fi�ed a��e�� Pen�ion co��� |
2025 � 38,698 8,646 47,344 |
2024 � 38,959 8,121 |
|---|---|---|
| 47,080 |
Page � 13
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
6. Interest pa�able
| Loan in�e�e�� | 2025 � 27,655 |
2024 � 30,530 |
|---|---|---|
7. The contribution of volunteers
The ch��ch depend� on �he ��ppo�� of i�� �ol�n�ee��, �hich i� m�ch app�ecia�ed. The a��angemen�� �i�h �ol�n�ee�� a�e diffic�l� �o �al�e p�eci�el� in mone�a�� �e�m� and ha�e no� been �ecogni�ed in �he S�a�emen� of Financial Ac�i�i�ie�. The �ol�n�ee�� and �he cha�i�� accep� and ag�ee �ha� no con��ac� of emplo�men� i� c�ea�ed b� �he�e a��angemen��.
8. Staff costs and emoluments
| G�o�� Sala�ie� e�cl �����ee� and ke� mg� pe��onnel Social Sec��i�� Co��� Emplo�e� con��ib��ion �o pen�ion� T����ee� �em�ne�a�ion Numbers of full-time emplo�ees or full-time equivalents The a�e�age n�mbe� of ��aff emplo�ed d��ing �he �ea� The a�e�age n�mbe� of pa��-�ime ��aff emplo�ed in �he �ea� The a�e�age n�mbe� of f�ll-�ime ��aff emplo�ed in �he �ea� The estimated full time equivalent number of all staff emplo�ed Engaged on cha�i�able ac�i�i�ie� The estimated full time equivalent number of all staff emplo�ed as per above |
To�al F�nd� � 55,714 - 8,646 75,018 139,378 5 3 2 5 5 5 |
P�io� �ea� � 53,737 - 8,121 69,858 |
|---|---|---|
| 131,716 | ||
| 6 | ||
| 3 3 |
||
| 6 | ||
| 6 | ||
| 6 | ||
No emplo�ee �ecei�ed emol�men�� e�ceeding �60,000 in �he c���en� o� p�io� �ea�.
9. Defined contribution pension scheme
The cha�i�� ope�a�e� a defined con��ib��ion pen�ion �cheme, �he co��� of �hich a�e �ho�n abo�e. An� liabili�ie� and a��e�� a��ocia�ed �i�h �he �cheme a�e �ho�n �nde� deb�o�� and c�edi�o��.
Page � 14
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Greenisland Baptist Church Notes to the financial statements
for the �ear ended 31 August 2025
10. Remuneration and pa�ments to Trustees and persons connected with them
- The Pa��o� ac�� a� one of �he Ch��ch�� T����ee� in acco�dance �i�h �he con��i���ion and �ecei�ed �em�ne�a�ion in �e�pec� of hi� �e��ice� a� Pa��o�, and no� in �e�pec� of hi� �e��ice a� a T����ee.
11. Tangible Fi�ed Assets
| Land & Furniture & Equipment Buildings Fittings Cost A� 1 Sep�embe� 2024 1,497,842 69,083 29,210 Addi�ion� - - - Di�po�al� - - - A� 31 A�g��� 2025 1,497,842 69,083 29,210 Depreciation A� 1 Sep�embe� 2024 225,008 52,328 24,720 Cha�ge 29,955 6,908 1,835 Di�po�al� - - - A� 31 A�g��� 2025 254,963 59,236 26,555 Net Book Value A� 31 A�g��� 2025 1,242,879 9,847 2,655 A� 31 A�g��� 2024 1,272,834 16,755 4,490 12. Creditors: amounts falling due within one �ear 2025 � Bank loan� & O�e�d�af�� 25,358 O�he� c�edi�o�� - 25,358 13. Creditors: amounts falling due after one �ear 2025 � Bank loan� & O�e�d�af�� 351,021 351,021 The bank loan� a�e �ec��ed on �he ch��ch b�ilding. |
Total 1,596,135 - - 1,596,135 302,056 38,698 - 340,754 1,255,381 1,294,079 2024 � 25,358 - 25,358 2024 � 474,118 474,118 |
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|---|---|---|
Page � 15
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Greenisland Baptist Church Notes to the financial statements
for the �ear ended 31 August 2025
14. Income and e�penditure account (summar�)
| A� 1 Sep�embe� S��pl�� af�e� �a� (if applicable) fo� �he �ea� a� 31�� A�g��� |
2025 � 1,025,399 22,650 1,048,049 |
2024 � 1,013,942 11,457 |
|---|---|---|
| 1,025,399 |
15. Related part� transactions
The�e �e�e no ��an�ac�ion� �i�h �ela�ed pa��ie� in �he �ea�, e�pec� �i�h �ega�d �o �����ee�� �em�ne�a�ion, �hich i� f�ll� di�clo�ed in No�e 10 abo�e.
16. Particulars of how particular funds are represented b� assets and liabilities
| At 31st August 2025 Tangible Fi�ed A��e�� C���en� A��e�� C���en� Liabili�ie� Long Te�m Liabili�ie� At 31st August 2024 Tangible Fi�ed A��e�� C���en� A��e�� C���en� Liabili�ie� Long Te�m Liabili�ie� |
Un�e���ic�ed f�nd� � 2,655 58,080 - - 60,735 Un�e���ic�ed f�nd� � 4,490 149,956 - - 154,446 |
De�igna�ed f�nd� � - 51,380 - - 51,380 De�igna�ed f�nd� � - 29,802 - - 29,802 |
Re���ic�ed f�nd� � 1,252,726 59,589 (25,358) (351,022) 935,935 Re���ic�ed f�nd� � 1,289,589 51,039 (25,358) (474,118) 841,152 |
Total funds � 1,255,381 169,048 (25,358) (351,022) |
|---|---|---|---|---|
| 1,048,049 | ||||
| To�al f�nd� � 1,294,079 230,797 (25,358) (474,118) |
||||
| 1,025,400 |
Page � 16
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
17. Change in total funds over the �ear shown in Note 16, anal�sed b� individual funds
| Unrestricted and designated funds: Un�e���ic�ed �e�en�e f�nd De�igna�ed �e�en�e f�nd Total unrestricted and designated funds Restricted funds: B�ilding F�nd Total Restricted Funds Total Charit� Funds |
Opening F�nd� b/f�d 92,586 40,985 133,571 891,828 891,828 1,025,399 |
F�nd m�m� in 2025 (No�e 18) (9,726) 2,362 (7,364) 30,014 30,014 22,650 |
F�nd T�an�fe��ed in 2025 (No�e 19) - - - - - - |
Funds C/fwd 82,860 43,347 |
|---|---|---|---|---|
| 126,207 | ||||
| 921,842 | ||||
| 921,842 | ||||
| 1,048,049 |
18. Anal�sis of movements in funds over the �ear shown in Note 17
| Unrestricted and designated funds: Un�e���ic�ed �e�en�e f�nd De�igna�ed �e�en�e f�nd Restricted funds: B�ilding F�nd |
Income 2025 226,471 36,571 94,586 357,627 |
E�pendi���e 2025 (236,196) (34,209) (64,572) (334,977) |
O�he� Gain�/ Lo��e� in 2025 - - - - |
Mvmt in funds 2025 - 9,726 2,362 30,014 |
|---|---|---|---|---|
| 22,650 |
Page � 17
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
19. Details of transfers between funds in the �ear as shown in Note 17
| The ��an�fe�� �ho�n in No�e 17 abo�e a�e: T�an�fe�� �o/ (f�om) Un�e���ic�ed f�nd� �o co�e� defici�� on Re���ic�ed F�nd�o� �hen f�nd� a�e la�f�ll� �ealloca�ed To/ (f�om) De�igna�ed Re�en�e F�nd� To/ (f�om) Re���ic�ed Re�en�e F�nd� Net Transfers |
2025 � - - - |
|---|---|
| - |
20. The purposes for which the funds as described in Note 17 are held b� the charit�
Unrestricted and Designated funds:
Un�e���ic�ed Re�en�e F�nd� � �he�e f�nd� a�e held �o mee� �he objec�i�e3� of �he cha�i��, and �o p�o�ide �e�e��e� fo� f����e ac�i�i�ie�, and, ��bjec� �o cha�i�� legi�la�ion, a�e f�ee f�om all �e���ic�ion� in �hei� ��e.
De�igna�ed Re�en�e F�nd� � �he�e f�nd� a�e held �o mee� �he objec�i�e� of �he Ch�i��ian� Again�� Po�e��� (CAP) p�og�am.
Restricted Revenue Funds � �hi� f�nd �ep�e�en�� �he acc�m�la�ed dona�ion� and appeal� fo� �he p��cha�e and main�enance of �he ch��ch b�ilding, �hich can onl� be �pen� fo� �ha� p��po�e.
21. Ultimate Controlling Part�
The cha�i�� i� �nde� �he con��ol of i�� legal membe��.
E�e�� membe� of �he cha�i�� ha� �nlimi�ed join� and �e�e�al liabili�� fo� �he deb�� of �he cha�i��
Page � 18
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
22. Donations and Legacies � this anal�sis is classified b� conventional nominal descriptions and not b� activit�
| Donations and gifts from individuals Online ��an�fe� Weekl� offe�ing S�e�a�d�hip Gif� Aid CAP Dona�ion� Pa�pal dona�ion� Online T�an�fe� (b�ilding� acco�n�) Weekl� offe�ing (b�ilding� acco�n�) S�e�a�d�hip (b�ilding� acco�n�) Mi�cellaneo�� income Bank In�e�e�� Recei�ed Total donations and gifts from individuals |
Un�e���ic�ed F�nd� � 112,853 28,667 36,223 44,067 - - - - - - 4,660 226,471 |
De�igna�ed F�nd� � - - - - 36,571 - - - - - - 36,571 |
Re���ic�ed F�nd� � - - - - - - 77,610 - 16,976 - - 94,586 |
To�al 2025 112,853 28,667 36,223 44,067 36,571 - 77,610 - 16,976 - 4,660 357,627 |
P�io� Yea� 111,663 37,062 40,502 36,366 29,226 - 61,140 - 18,115 - - |
|---|---|---|---|---|---|
| 334,074 |
23. Investment income
| Bank In�e�e�� Recei�able | Un�e���ic�ed F�nd� 2025 � - - |
De�igna�ed F�nd� 2025 � - - |
Re���ic�ed F�nd� 2025 � - - |
To�al 2025 � - - |
P�io� Yea� 2024 � - |
|---|---|---|---|---|---|
| - |
Page � 19
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
24. E�penditure on charitable activities � direct spending
| G�o�� Wage� & Sala�ie� Emplo�e�� NI -Cha�i�able ac�i�i�ie� Defined pen�ion con��ib��ion� Income In���ance S�aff e�pen�e� Gif�� and ackno�ledgemen�� G�e�� Speake�� T�aining co��� & ABCI College S�ppo�� Repai�� & Main�enance P�blic Liabili�� In���ance U�ili�ie� ABCI membe��hip and admini���a�ion S�a�ione�� Comp��e� co��� Telecom� and comm�nica�ion� Mini���� Ch��ch O���each Ch�i��ian� Again�� Po�e��� Mi��iona�� Ho�pi�ali��/ gene�al e�pen�e� |
Un�e���ic�ed F�nd� � 130,732 - 8,646 - 4,978 412 600 3,832 12,869 2,053 16,855 4,234 1,352 1,846 8,463 5,930 5,181 - 24,569 400 232,952 |
De�igna�ed F�nd� � - - - - - - - - - - - - - - - - - 34,136 - - 34,136 |
Re���ic�ed F�nd� � - - - - - - - - - - - - - - - - - - - - - |
Total � 130,732 - 8,646 - 4,978 412 600 3,832 12,869 2,053 16,855 4,234 1,352 1,846 8,463 5,930 5,181 34,136 24,569 400 267,088 |
P�io� Yea� � 123,595 - 8,121 2,403 3,199 489 795 5,400 7,928 1,946 19,562 4,080 1,246 2,786 3,894 4,692 5,805 32,511 22,997 150 |
|---|---|---|---|---|---|
| 251,599 |
25. Support costs for charitable activities
| Bank cha�ge� Bank cha�ge� (B�ilding� acco�n�) Go�e�nance Co��� Loan In�e�e�� Dep�ecia�ion & Amo��i�a�ion |
Un�e���ic�ed F�nd� � 159 - 1,250 - 1,835 3,244 |
Re���ic�ed F�nd� � 73 - - - - 73 |
Endo�men� F�nd� � - 55 - 27,655 36,863 64,572 |
Total � 232 54 1,250 27,654 38,698 67,889 |
P�io� Yea� � 218 61 1,250 30,530 38,959 |
|---|---|---|---|---|---|
| 71,018 |
Page � 20
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Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025
26. Total charitable e�penditure
| To�al di�ec� �pending To�al ��ppo�� co��� |
Un�e���ic�ed F�nd� � 232,952 3,244 236,196 |
Re���ic�ed F�nd� � 34,136 73 34,209 |
Endo�men� F�nd� � - 64,572 64,572 |
Total � 267,088 67,889 334,977 |
P�io� Yea� � 251,599 71,018 |
|---|---|---|---|---|---|
| 322,617 |
Page � 21