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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** 

- 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�. 

- 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. 

- 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. 

- 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** 

- The main ac�i�i�ie� �nde��aken in �ela�ion �o �he�e p��po�e� a�e a� follo��: 

- 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�. 

- Main �e��ice� occ�� on a S�nda� mo�ning and a�e�age 250 people in a��endance. 

- O�gani�ing mee�ing� and e�en�� �ha� p�omo�e o�� cha�i�able p��po�e. 

- 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�. 

- 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��: 

- 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�. 

- 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�. 

- 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**<br>Un�e���ic�ed Re�en�e F�nd� a�ailable fo� gene�al p��po�e� of cha�i��<br>De�igna�ed Re�en�e F�nd�<br>**Total Unrestricted Funds**<br>Re���ic�ed F�nd�<br>**Total Restricted Funds**<br>**Total Funds**|2025<br>�<br>22,650<br>82,861<br>43,347<br>**126,208**<br>921,841<br>**921,841**<br>**1,048,049**|Page � 3<br>2024<br>�<br>11,457<br>92,586<br>40,985<br>**133,571**<br>891,828<br>**891,828**<br>**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: 

- e�amine �he acco�n�� �nde� �ec�ion 65 of �he Cha�i�ie� Ac�. 

- 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�. 

- ��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: 

1. Tha� acco�n�ing �eco�d� �e�e no� kep� in acco�dance �i�h �ec�ion 63 of �he Cha�i�ie� Ac�. 

2. Tha� �he acco�n�� do no� acco�d �i�h �ho�e acco�n�ing �eco�d�. 

3. Tha� �he acco�n�� do no� compl� �i�h �he acco�n�ing �e��i�emen�� of �he Cha�i�ie� Ac�. 

4. 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**<br>**Notes**<br>Dona�ion� & Legacie�<br>**22**<br>In�e��men� income<br>**Total Incoming**<br>**Resources**<br>**Resources E�pended**<br>Cha�i�able ac�i�i�ie�<br>**24, 25**<br>**Total Resources**<br>**E�pended**<br>**Net incoming/ outgoing resources**<br>**before transfers**<br>G�o�� ��an�fe�� be��een f�nd�<br>**Net incoming/ outgoing resources**<br>**after transfers**<br>**Other recognised gains and losses**<br>**Net movement in**<br>**funds**<br>**Reconciliation of**<br>**funds**<br>To�al f�nd� b�o�gh�<br>fo��a�d<br>**16**<br>**Total funds carried**<br>**forward**<br>**16**||**Current**|**�ear**|**Total**<br>**Funds**<br>�<br>357,627<br>-<br>**357,627**<br>334,977<br>**334,977**<br>**22,650**<br>**22,650**<br>**22,650**<br>**1,025,399**<br>**1,048,049**|P�io� �ea�<br>�<br>334,074<br>-|
|---|---|---|---|---|---|
||Un�e���ic�ed<br>F�nd�<br>�<br>226,471<br>**226,471**<br>236,196<br>**236,196**<br>**(9,726)**<br>**(9,726)**<br>**(9,726)**<br>**92,586**<br>**82,860**|De�igna�ed<br>F�nd�<br>36,571<br>**36,571**<br>34,209<br>**34,209**<br>**2,362**<br>**2,362**<br>**2,362**<br>**40,985**<br>**43,347**|Re���ic�ed<br>F�nd�<br>�<br>94,586<br>**94,586**<br>64,572<br>**64,572**<br>**30,014**<br>**30,014**<br>**30,014**<br>**891,828**<br>**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**<br>**Notes**<br>Dona�ion� & Legacie�<br>**22**<br>In�e��men� income<br>**Total Incoming Resources**<br>**Resources E�pended**<br>Cha�i�able ac�i�i�ie�<br>**24, 25**<br>**Total Resources E�pended**<br>**Net incoming/ outgoing resources**<br>**before transfers**<br>G�o�� ��an�fe�� be��een f�nd�<br>**Net incoming/ outgoing resources**<br>**after transfers**<br>**Net incoming resources before other**<br>**recognised gains and losses**<br>**Other recognised gains and losses**<br>**Net movement in**<br>**funds**<br>**Reconciliation of**<br>**funds**<br>To�al f�nd� b�o�gh� fo��a�d<br>**16**<br>**Total funds carried forward**<br>**16**|Un�e���ic�ed<br>F�nd�<br>2024<br>�<br>225,595<br>-<br>**225,595**<br>222,589<br>**222,589**<br>**3,006**<br>-<br>**3,006**<br>3,006<br>-<br>**3,006**<br>**89,580**<br>**92,586**|De�igna�ed<br>F�nd�<br>2024<br>29,225<br>-<br>**29,225**<br>32,575<br>**32,575**<br>**(3,350)**<br>-<br>**(3,350)**<br>(3,350)<br>-<br>**(3,350)**<br>**44,335**<br>**40,985**|Re���ic�ed<br>F�nd�<br>2024<br>�<br>79,254<br>-<br>**79,254**<br>67,453<br>**67,453**<br>**11,801**<br>-<br>**11,801**<br>11,801<br>-<br>**11,801**<br>**880,027**<br>**891,828**|**Total**<br>**Funds**<br>**2024**<br>�<br>334,074<br>-<br>**334,074**<br>322,617<br>**322,617**<br>**11,457**<br>-<br>**11,457**<br>11,457<br>-<br>**11,457**<br>**1,013,942**<br>**1,025,399**|P�io� �ea�<br>2023<br>�<br>323,146<br>-|
|---|---|---|---|---|---|
||||||**323,146**|
||||||299,333|
||||||**299,333**|
||||||**23,813**<br>-|
||||||**23,813**|
||||||23,813<br>-|
||||||**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<br>Re�o��ce� applied on f�nc�ional fi�ed<br>a��e��<br>**Net resources available to fund charitable activities**|2025<br>�<br>22,650<br>-<br>22,650|2025<br>�<br>11,457<br>-|
|---|---|---|
|||11,457|



Page � 7 

**The Notes attached on pages 10 to 22 form an integral part of these accounts.** 



���������������������������������������������������������� 

## **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<br>Recogni�ed gain� and lo��e� befo�e ��an�fe��<br>(F�om)/ To �n�e���ic�ed �e�en�e f�nd�<br>**Closing revenue funds**|Un�e���ic�ed<br>F�nd�<br>�<br>92,586<br>(9,725)<br>-<br>**82,861**|De�igna�ed<br>F�nd�<br>40,985<br>2,362<br>-<br>**43,347**|Re���ic�ed<br>F�nd�<br>�<br>891,828<br>30,013<br>-<br>**921,841**|**Total**<br>**Funds**<br>�<br>1,025,399<br>22,650<br>-<br>**1,048,049**|P�io� �ea�<br>�<br>1,013,942<br>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�<br>In�e��men� Income and in�e�e�� �ec'd<br>G�o�� income in �ea� befo�e e�cep�ional<br>i�em�<br>E�cep�ional income<br>**Gross income in �ear including e�ceptional**<br>**items**<br>**E�penditure**<br>Cha�i�able e�pendi���e, e�cl�ding dep�ecia�ion and<br>amo��i�a�ion<br>Dep�ecia�ion and amo��i�a�ion<br>In�e�e�� pa�able<br>To�al e�pendi���e in �ea�<br>**Net income before ta� in**<br>**�ear**<br>Ta� on ���pl��<br>**Net income after ta�**<br>**Retained surplus for the**<br>**�ear**|2025<br>�<br>357,627<br>-<br>357,627<br>-<br>**357,627**<br>268,625<br>38,698<br>27,655<br>**334,977**<br>**22,650**<br>-<br>**22,650**<br>**22,650**|2024<br>�<br>334,074<br>-|
|---|---|---|
|||334,074|
|||-|
|||**334,074**|
|||253,128<br>38,959<br>30,530|
|||**322,617**|
|||**11,457**<br>-|
|||**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.** 



���������������������������������������������������������� 

## **Greenisland Baptist Church Balance sheet as at 31 August 2025** 

|**Notes**<br>**Fi�ed**<br>**Assets**<br>Tangible A��e��<br>11<br>**Current Assets**<br>Ca�h a�<br>Bank<br>**Creditors: amounts falling due**<br>**within one �ear**<br>12<br>Ne� c���en�<br>(liabili�ie�)/ a��e��<br>**Total assets less current**<br>**liabilities**<br>C�edi�o��: amo�n�� falling d�e af�e� mo�e<br>�han one �ea�<br>13<br>**Total net assets**<br>**Restricted Funds**<br>Re���ic�ed �e�en�e<br>f�nd<br>17<br>**Unrestricted Funds**<br>Un�e���ic�ed �e�en�e<br>f�nd<br>17<br>**Designated Funds**<br>De�igna�ed �e�en�e<br>f�nd<br>17<br>**Total Charit� funds**|169,048<br>(25,358)|**2025**<br>**�**<br>1,255,381<br>143,690<br>1,399,071<br>(351,022)<br>1,048,049<br>921,842<br>82,860<br>43,347<br>1,048,049|230,798<br>(25,358)|2024<br>�<br>1,294,079<br>205,440|
|---|---|---|---|---|
|||||1,499,519<br>(474,119)|
|||||1,025,400|
|||||891,828<br>92,586<br>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.** 



���������������������������������������������������������� 

## **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 



���������������������������������������������������������� 

**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 



���������������������������������������������������������� 

## **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 



���������������������������������������������������������� 

## **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:<br>Dep�ecia�ion of fi�ed a��e��<br>Pen�ion co���|**2025**<br>**�**<br>38,698<br>8,646<br>47,344|**2024**<br>**�**<br>38,959<br>8,121|
|---|---|---|
|||47,080|



Page � 13 



���������������������������������������������������������� 

## **Greenisland Baptist Church Notes to the financial statements for the �ear ended 31 August 2025** 

## **6. Interest pa�able** 

|Loan in�e�e��|**2025**<br>**�**<br>27,655|**2024**<br>**�**<br>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<br>Social Sec��i�� Co���<br>Emplo�e� con��ib��ion �o pen�ion�<br>T����ee� �em�ne�a�ion<br>**Numbers of full-time emplo�ees or full-time equivalents**<br>The a�e�age n�mbe� of ��aff emplo�ed d��ing �he �ea�<br>The a�e�age n�mbe� of pa��-�ime ��aff emplo�ed in �he �ea�<br>The a�e�age n�mbe� of f�ll-�ime ��aff emplo�ed in �he �ea�<br>**The estimated full time equivalent number of all staff emplo�ed**<br>Engaged on cha�i�able ac�i�i�ie�<br>**The estimated full time equivalent number of all staff**<br>**emplo�ed as per above**|To�al<br>F�nd�<br>�<br>55,714<br>-<br>8,646<br>75,018<br>139,378<br>5<br>3<br>2<br>**5**<br>5<br>**5**|P�io� �ea�<br>�<br>53,737<br>-<br>8,121<br>69,858|
|---|---|---|
|||131,716|
|||6|
|||3<br>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 



���������������������������������������������������������� 

## **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 &**<br>**Furniture &**<br>**Equipment**<br>**Buildings**<br>**Fittings**<br>**Cost**<br>A� 1 Sep�embe� 2024<br>1,497,842<br>69,083<br>29,210<br>Addi�ion�<br>-<br>-                     -<br>Di�po�al�<br> - - -<br>A� 31 A�g��� 2025<br>1,497,842<br>69,083<br>29,210<br>**Depreciation**<br>A� 1 Sep�embe� 2024<br>225,008<br>52,328<br>24,720<br>Cha�ge<br>29,955<br>6,908<br>1,835<br>Di�po�al�<br> - - -<br>A� 31 A�g��� 2025<br>254,963<br>59,236<br>26,555<br>**Net Book Value**<br>A� 31 A�g��� 2025<br>**1,242,879**<br>**9,847**<br>**2,655**<br>A� 31 A�g��� 2024<br>1,272,834<br>16,755<br>4,490<br>**12.**<br>**Creditors: amounts falling due within one �ear**<br>**2025**<br>**�**<br>Bank loan� & O�e�d�af��<br>25,358<br>O�he� c�edi�o��<br>-<br>25,358<br>**13.**<br>**Creditors: amounts falling due after one �ear**<br>**2025**<br>**�**<br>Bank loan� & O�e�d�af��<br>351,021<br>351,021<br>The bank loan� a�e �ec��ed on �he ch��ch b�ilding.||**Total**<br>1,596,135<br>-<br>-<br>1,596,135<br>302,056<br>38,698<br>-<br>340,754<br>**1,255,381**<br>1,294,079<br>**2024**<br>**�**<br>25,358<br>-<br>25,358<br>**2024**<br>**�**<br>474,118<br>474,118|
|---|---|---|
||||
||||



Page � 15 



���������������������������������������������������������� 

## **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�<br>S��pl�� af�e� �a� (if applicable) fo� �he �ea�<br>a� 31�� A�g���|**2025**<br>**�**<br>1,025,399<br>22,650<br>1,048,049|**2024**<br>**�**<br>1,013,942<br>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**<br>Tangible Fi�ed A��e��<br>C���en� A��e��<br>C���en� Liabili�ie�<br>Long Te�m Liabili�ie�<br>**At 31st August 2024**<br>Tangible Fi�ed A��e��<br>C���en� A��e��<br>C���en� Liabili�ie�<br>Long Te�m Liabili�ie�|Un�e���ic�ed<br>f�nd�<br>�<br>2,655<br>58,080<br>-<br>-<br>**60,735**<br>Un�e���ic�ed<br>f�nd�<br>�<br>4,490<br>149,956<br>-<br>-<br>154,446|De�igna�ed<br>f�nd�<br>�<br>-<br>51,380<br>-<br>-<br>**51,380**<br>De�igna�ed<br>f�nd�<br>�<br>-<br>29,802<br>-<br>-<br>29,802|Re���ic�ed<br>f�nd�<br>�<br>1,252,726<br>59,589<br>(25,358)<br>(351,022)<br>**935,935**<br>Re���ic�ed<br>f�nd�<br>�<br>1,289,589<br>51,039<br>(25,358)<br>(474,118)<br>841,152|**Total**<br>**funds**<br>**�**<br>**1,255,381**<br>**169,048**<br>**(25,358)**<br>**(351,022)**|
|---|---|---|---|---|
|||||**1,048,049**|
|||||To�al<br>f�nd�<br>�<br>1,294,079<br>230,797<br>(25,358)<br>(474,118)|
|||||1,025,400|



Page � 16 



���������������������������������������������������������� 

## **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:**<br>Un�e���ic�ed �e�en�e f�nd<br>De�igna�ed �e�en�e f�nd<br>**Total unrestricted and designated funds**<br>**Restricted funds:**<br>B�ilding F�nd<br>**Total Restricted Funds**<br>**Total Charit� Funds**|Opening<br>F�nd�<br>b/f�d<br>92,586<br>40,985<br>133,571<br>891,828<br>891,828<br>**1,025,399**|F�nd<br>m�m� in<br>2025<br>(No�e 18)<br>(9,726)<br>2,362<br>(7,364)<br>30,014<br>30,014<br>**22,650**|F�nd<br>T�an�fe��ed<br>in 2025<br>(No�e 19)<br>-<br>-<br>-<br>-<br>-<br>**-**|**Funds**<br>**C/fwd**<br>**82,860**<br>**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:**<br>Un�e���ic�ed �e�en�e f�nd<br>De�igna�ed �e�en�e f�nd<br>**Restricted funds:**<br>B�ilding F�nd|Income<br>2025<br>226,471<br>36,571<br>94,586<br>357,627|E�pendi���e<br>2025<br>(236,196)<br>(34,209)<br>(64,572)<br>(334,977)|O�he�<br>Gain�/<br>Lo��e� in<br>2025<br>-<br>-<br>-<br>-|**Mvmt in**<br>**funds**<br>**2025**<br>**-**<br>**9,726**<br>**2,362**<br>**30,014**|
|---|---|---|---|---|
|||||**22,650**|



Page � 17 



���������������������������������������������������������� 

## **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:<br>T�an�fe�� �o/ (f�om) Un�e���ic�ed f�nd� �o co�e� defici�� on Re���ic�ed F�nd�o�<br>�hen f�nd� a�e la�f�ll� �ealloca�ed<br>To/ (f�om) De�igna�ed Re�en�e F�nd�<br>To/ (f�om) Re���ic�ed Re�en�e F�nd�<br>**Net Transfers**|2025<br>�<br>-<br>-<br> -|
|---|---|
||**-**|



## **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 



���������������������������������������������������������� 

## **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**<br>**individuals**<br>Online ��an�fe�<br>Weekl� offe�ing<br>S�e�a�d�hip<br>Gif� Aid<br>CAP Dona�ion�<br>Pa�pal dona�ion�<br>Online T�an�fe� (b�ilding� acco�n�)<br>Weekl� offe�ing (b�ilding� acco�n�)<br>S�e�a�d�hip (b�ilding� acco�n�)<br>Mi�cellaneo�� income<br>Bank In�e�e�� Recei�ed<br>**Total donations and gifts from**<br>**individuals**|Un�e���ic�ed<br>F�nd�<br>�<br>112,853<br>28,667<br>36,223<br>44,067<br>-<br>-<br>-<br>-<br>-<br>-<br>4,660<br>226,471|De�igna�ed<br>F�nd�<br>�<br>-<br>-<br>-<br>-<br>36,571<br>-<br>-<br>-<br>-<br>-<br>-<br>36,571|Re���ic�ed<br>F�nd�<br>�<br>-<br>-<br>-<br>-<br>-<br>-<br>77,610<br>-<br>16,976<br>-<br>-<br>94,586|To�al<br>2025<br>112,853<br>28,667<br>36,223<br>44,067<br>36,571<br>-<br>77,610<br>-<br>16,976<br>-<br>4,660<br>357,627|P�io�<br>Yea�<br>111,663<br>37,062<br>40,502<br>36,366<br>29,226<br>-<br>61,140<br>-<br>18,115<br>-<br>-|
|---|---|---|---|---|---|
||||||334,074|



## **23. Investment income** 

|Bank In�e�e�� Recei�able|Un�e���ic�ed<br>F�nd�<br>2025<br>�<br>-<br>-|De�igna�ed<br>F�nd�<br>2025<br>�<br>-<br>-|Re���ic�ed<br>F�nd�<br>2025<br>�<br>-<br>-|To�al<br>2025<br>�<br>-<br>-|P�io�<br>Yea�<br>2024<br>�<br>-|
|---|---|---|---|---|---|
||||||-|



Page � 19 



���������������������������������������������������������� 

## **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�<br>Emplo�e�� NI -Cha�i�able ac�i�i�ie�<br>Defined pen�ion con��ib��ion�<br>Income In���ance<br>S�aff e�pen�e�<br>Gif�� and ackno�ledgemen��<br>G�e�� Speake��<br>T�aining co��� & ABCI College S�ppo��<br>Repai�� & Main�enance<br>P�blic Liabili�� In���ance<br>U�ili�ie�<br>ABCI membe��hip and admini���a�ion<br>S�a�ione��<br>Comp��e� co���<br>Telecom� and comm�nica�ion�<br>Mini����<br>Ch��ch O���each<br>Ch�i��ian� Again�� Po�e���<br>Mi��iona��<br>Ho�pi�ali��/ gene�al e�pen�e�|Un�e���ic�ed<br>F�nd�<br>�<br>130,732<br>-<br>8,646<br>-<br>4,978<br>412<br>600<br>3,832<br>12,869<br>2,053<br>16,855<br>4,234<br>1,352<br>1,846<br>8,463<br>5,930<br>5,181<br>-<br>24,569<br>400<br>232,952|De�igna�ed<br>F�nd�<br>�<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>34,136<br>-<br>-<br>34,136|Re���ic�ed<br>F�nd�<br>�<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Total**<br>**�**<br>**130,732**<br>**-**<br>**8,646**<br>**-**<br>**4,978**<br>**412**<br>**600**<br>**3,832**<br>**12,869**<br>**2,053**<br>**16,855**<br>**4,234**<br>**1,352**<br>**1,846**<br>**8,463**<br>**5,930**<br>**5,181**<br>**34,136**<br>**24,569**<br>**400**<br>**267,088**|P�io�<br>Yea�<br>�<br>123,595<br>-<br>8,121<br>2,403<br>3,199<br>489<br>795<br>5,400<br>7,928<br>1,946<br>19,562<br>4,080<br>1,246<br>2,786<br>3,894<br>4,692<br>5,805<br>32,511<br>22,997<br>150|
|---|---|---|---|---|---|
||||||251,599|



## **25. Support costs for charitable activities** 

|Bank cha�ge�<br>Bank cha�ge� (B�ilding� acco�n�)<br>Go�e�nance Co���<br>Loan In�e�e��<br>Dep�ecia�ion & Amo��i�a�ion|Un�e���ic�ed<br>F�nd�<br>�<br>159<br>-<br>1,250<br>-<br>1,835<br>3,244|Re���ic�ed<br>F�nd�<br>�<br>73<br>-<br>-<br>-<br>-<br>73|Endo�men�<br>F�nd�<br>�<br>-<br>55<br>-<br>27,655<br>36,863<br>64,572|**Total**<br>**�**<br>**232**<br>**54**<br>**1,250**<br>**27,654**<br>**38,698**<br>**67,889**|P�io�<br>Yea�<br>�<br>218<br>61<br>1,250<br>30,530<br>38,959|
|---|---|---|---|---|---|
||||||71,018|



Page � 20 



���������������������������������������������������������� 

## **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<br>To�al ��ppo�� co���|Un�e���ic�ed<br>F�nd�<br>�<br>232,952<br>3,244<br>236,196|Re���ic�ed<br>F�nd�<br>�<br>34,136<br>73<br>34,209|Endo�men�<br>F�nd�<br>�<br>-<br>64,572<br>64,572|**Total**<br>**�**<br>267,088<br>67,889<br>334,977|P�io�<br>Yea�<br>�<br>251,599<br>71,018|
|---|---|---|---|---|---|
||||||322,617|



Page � 21 

