Charity registration number: 108243 Moira Baptist Church Annual Report atkd Financial Statements for the Year Ended 31 December 2023
Moira Baptist Chureh Contents (continued) Reference and Adniinistrative Details Trustees, Report 2to4 Statement of Trustees, Responsibilities Independent Examinevs Report 6t07 ststement of Financial Activities 8t09 Balance Sheet io Not¢s to the FiJ]ancial Statements Ilto19
Moira Baptist Church Reference and Administrative Details Trustees Mr Peter Smytb Mr Simon Morrison Mr Ralph Patterson Pastor Mark Patterson Mr Adam Patton Mr Brian Greenaway Mr kndrew Cross Mr William Paul Mr Jonathan Rountree Mr Kenneth Watson Mr Samuel Johnston Mr Jonathan Lloyd Mr Martin Burk¢ Mr Andrew Flemming Mr Geofftey Wilson Mr David McKeown Charity Registratfion Number 108243 Principal Offiee Henry Court Moira Co Down B T67 ONS Independent Examiner Thomas Oliver and Associates Limited Certified Public Accountants l Moygashel Mills Park Dungannon Co Tyone BT717DH Page I
Moira Baptist Church Trustees, Report The trustees present th¢ aDnual T¢POrt together with the fancial statements of the charity for the year ended 31 December 2023. Objectives and activities Objects and alms Moira Baptist Church ("the Church") acknowledges the headship of Jesus Christ over his Church and exists to glorify the triune God by maintaining and promoting his worship both individually and corporately. The principal charitable object of the Church is the advancement of the Christian faith according to the teaching of scriptllre, understood in its historical and evangelical sense, the Doctrinal Statement and Baptist principles. Its tnembers devote themselve5 to the teaching of scripture, to fellowship, breaking of bread, prayer and evangelism. Objecllves, slralegies and acllvlll The activities carried out by the Church include: - holding regular services for public Worship, prayer, Bxble study, preaching and teaching for all age groups; - providing p&storal care to the members of the church through visitation and prayer. - organising meetings and events that promot¢ our charitable purpose; - participating in the lifr of the local community; - supporting other Christian OTganisations and charities through volunteering, financial gifts and prayer. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Church should undertake. Publlc benefit The Church meets the public benefit requirement by providing benefit to its memb¢r5 and the general public by making known the Christian gospel of the Ird Jesus Christ through the advancement of the Christian Faith. The Church continues to reach out into the conllnunity in a number of ways through different organisations as follows: (i) Sunday Services (li) Prayer meetinBible Study (iii) Home Groups (iv) Sunday SchooVBible Cl&sses (v) Creche (vi) WonderkRdz (vii) Moira Baptlst Youth (viii) Seekers (ix) Mum5 and Tots (x) Bapttst Women's Fellowship (xi) Men's Fellowship (xii) Ladies, Bible studie5 (xiii) EvereenS (xiv) Care Team (xv) Our own Missionaries with New Tribes Mission and Wycliffe Bible Translators Page 2
Moira Baptist Church Trustees, Report (continued) The trustees confirm that th¢y have complied with the requirements of the Charities Act (Northern Ireland) 2008 to have due regard to the public benefit guidance published by the Charity Commission for Northern Irelalld. Aehievements and performance 2023 was a year wher¢ there was caus¢ to look back and r¢fl¢ct on the goodness of God to the fellowship with the following being some of the higblights: - New Pastoral Assistant Jonathan Dodds commenced as our new P&storal Assistant in 2023 and we give thanks to God for the encouragement as he has (kveloped his ministy tn the pulpit whilst providing pastoral support to members and supporting church activities. - Numerical and spiritual growth There were 14 baptisrns during the year and a number of new folks have been attending each Sunday. Sadly we said goodby¢ to a nutnbcr of longstanding members who entered into their eternal reward. - MBC Soccer Week This was an event organised during the Summer where up to 100 children and young people came together wider the sound of God's Word whilst being coached in their football skills at Moira Demense. - Hope Explored Course A course held at GAP n]inistries on the Main Street for those who sought to go deeper into God's Word and learn more of what it means to b¢ a follower of Cbrist. - Outreach fiLrther afield A number of young people connected to the fellowship went on various outreach teams both at home and abroad with missionary OTganisations. This year the church was able to support our sister church in Waterford by sending a ministy team for a week in the surnmer. Financial review The church recorded a net Surplus for the year of £35,528 Closing unrestricted reserves at 31 December 2023 were £2,895,587 Closillg restricted reserves at 31 D¢cember 2023 were £NIL Poliey on reserv It is Church policy to maintain a balance on unrestricted funds (if possible) whtch equate to at least 4 months UDrestricfrd payments to cover emerg¢n¢y situation5 that may arise from tin]e to tin]e. This is estInted at £45,000 of Unrestricted funds and on 31 December 2023 the Church had £161,179 of unrestrict¢d funds available. Strueturej governallee and management Jvalure ofgoverning document Moira Bapitist Church is an unincory)orated entity operating under a constitution last updated in 22 March 2023. Page 3
Moira Baptist Church Trustees, Report (continued) Recruilmenl andappo1nlnng of truslees The trustees who served dwing the year and up to the date of signature of the financial statements were: Pastor Mark Patterson Ralph Patterson Simon MorTison Peter Smyth Kenneth Watson (appointsd 22 March 2023) Geofftey Wilson (appointed 22 March 2023) Jonathan Rountree (appointed 22 March 2023) Jonathan Lloyd (appointed 22 March 2023) Martin Burke (appointed 22 March 2023) Andrew Cross (appointed 22 March 2023) Samuel Johnston (appointed 22 March 2023) William Paul (appointed 22 March 2023) AdaD] Patton (appointed 22 March 2023) Brian Greenaway (appointed 22 March 2023) David McKeown (appointed 22 MaTch 2023) Andrew Fleming (appointed 22 March 2023) Gareth Davidson (appointed 22 March 2023) annual report was approved by the trustees of the charity on 18 July 2024 and signed on its behalf by: Mr Peter Smytti Trustee Mr Ralph Patterson Trustee Page 4
Moira Baptist Church Statement of Trustees, Responsibilities The trustees are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdotn Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trust¢¢s to prepare financial stafrrnents for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements. the trustees aTe r¢quiT¢d to.. select suitable accounting policies and th¢n apply them consistently. observe tbe methods and princlples in the Charities SORP. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followe subject to any material departures disclosed and explain¢d in the financial statements. and prepare the firlancial statements on the going concern basis unless it is inappropriate to presum¢ that the charity will continue in busines5. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements Comply with the Charities Act (Nortbern Ireland) 2008. the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The ttwtees are responsible for the maintenance and integrity of the corporate and financial informatRon included on the charitable company's website. Legislation governing the preparation and dissemination of fiDancial statements n]ay differ from legislation in other jurisdictions. ved by the trustees of the charity on 18 July 2024 and signed on its behalf by: Mr Peter Smyth Trustee Mr Ralph Patterson Trustee Page 5
Moira Baptist Church Independent Examiner's Report to the trustees of Moira Baptist Church I report to the ttustees on my examination of the accounts of Moira Bapt15t ChuT¢h for the year ended 31 December 2023. Responsibilities and basis of rtport As tbe charity's trustees of Moira Baptist Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsibility to - examine the accounts under section 65 of the Charities Act - follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act - state whether particular matters have come to my attention Basis of Independent exatniner's report I have examined your charity accounts as required wider section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charities Commission for Northern Ireland under section 65 (9)(b) of the Charities Act. My examination included the review of the accounting records kept by the charity and a comparison of tbe accounts presented with tbose r¢cords. It also included consideration of any unusual items or disclosures in the accounts, and s¢eking explanations from you &s Charity trStee5 concerning any such matters. My role is to state whether any material matters have come to n]y attentions giving me cause to believe:. l That accounting records were not kept in accordance with section 63 of the Charities Act 2 That the accounts do not accord with those accounting records 3 That the accounts do not Comply with the accounting requirements of the Charities Act 4 That there is further inforn]ation needed for a Proper understanding of the accounts to be reached. Page 6
Moira Baptist Church Independent Examiner's Report to the trustees of Moira Baptist Church (continued) Independent examiner's statement I have completed my examination and have no concerns in respect of the matter5 (1) to (4) listed above and, in connection with the following Directions of the CFLarity Con]mission for Northern Jrelan(L I have found no matters that require drawing to your attention. Thomas Oliver and Associates Limited Certified Public Accountants l Moygashel Mills Park DungaDnon Co Tyone BT717DH 18 July 2024 Page 7
Moira Baptist Church Staten)ent of Financial Activities for the Year Ended 31 December 2023 Unrestricted funds Restricted funds Total 2023 Note Income and Endowments from: Donations and legacies Investment income 197,647 2,859 31,555 229,202 2,859 Total income 200,506 31,555 232,061 Eipenditure on: Raising funds Charitable activities Other expenditure Total expenditure (42,921) (1,140) (113,105) (39,367) (82,288) (1,140) (113,105) (157,166) (39,367) (196.533) Net income/(¢xpenditure) Gross transfers between fijnds 43,340 (7,812) (7,812) 7.812 35,528 Net movement in funds 35.528 35,528 Reeonciliation of funds Total funds brought fonvard Total fi]nds carried forward 2,860,059 2,860,059 17 2,895,587 Unrestricted funds 2,895,587 Total 2022 Restricted funds Note Income and Endowments from; Donations and legacies Investment income 274,103 202 34,832 308.935 202 Total income 274,305 34,832 309,137 Expenditure on: Raising funds Charitable activities Other expenditure Total expenditure (36,636) (630) 91.633) (52,672) (89,308) (630) (91,633) (128.899) (52,672) (181,571) Net income/(expenditure) Gross transfrrs between fun(ts 145,406 {17.840) (17,840) 17.840 127,566 Net movement in fund5 127,566 127,566 Reconciliation of funds Total funds brought forward 2,732,493 2,732,493 The notes on pages I I to 19 forn] an integral part of these financial statements. Page 8
Moira Baptist Church Statement of Financxal Activities for the Year Ended 31 December 2023 (Continued) Unrestricted funds Restrieted funds Total 2022 Note Totsl fimds carried forward 17 2,860,059 2.860,059 All of the charity's activities derive from continuing operations during the above two periods. Th¢ funds breakdown for 2022 is shown in note 17. The notes on pages I I to 19 forni an integral part of these financial statements. Page 9
Moira Baptist Church (Registration number: 108243) Balance Sheet a5 at 31 December 2023 2023 2022 Note Fixed assets Tangible assets 13 2,840,540 2,840,540 Current assets Cash at bank and in hand 14 167,760 149,629 Creditors: Amounts falling due within one year Net eurrent assets 15 (12,137 (12,254) 155,623 137,375 Total assets less eurrent liabilities 2,996,163 2,977,915 Creditors: Amounts falling due after more than one year Net assets 16 (100,576) (117,856) 2,895,587 2.860.059 Funds of the charity: Unrestricted income funds Unrestricted funds 2,895,587 2,860,059 Total funds 17 2,895,587 2,860.059 The financial statements on pages 8 to 19 were approved by the trustees, and authorised for issue on 18 July 2024 and signed on th¢ir behalf by.. Mr Peter SMWI Trustee Mr Ralph Patterson Trustee The notes on pages I I to 19 forni an integral part of these fmancial statements. Page 10
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2023 l Accounting policies Statement of eompliance The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Prnctice issued in October 2019, the Financial Reporting Standatd applicable in tb¢ United Kingdom and R¢public of Ireland (FRS 102) and the Charities Act 2011. Basis of preparation Moira Baptist Church meets the definition of a public benefit entity under FRS 102. The accounts (fmancial statements) have been prepared undeT the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. Going ¢on¢ern The trustees consider that there are no material uncertainties about the charitys ability to continue as a going concern. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core fi]nding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the alliount can be measured with sufficient reliability. Donations and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the an]ount can be reliably measured. Gift aid Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate. Invutsnent Income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Expenditure All expendittre [5 recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required alld the amount can be me&sured reliably. All costs are allocated to the applicable expenditure heading that aggregate Similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central stsff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Otber 5UPPOrt costs are allocated based on tbe 5piead of staff costs. Pagell
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 Deeember 2023 (continued) Ratslngfunds These are costs incurred in attracting voluntary income, the management of investtnents and those incUed in trading activities that raise fijnds. Governanee costs These include the costs attributable to the cRlty,5 compliance with constithtional and stattrtory r¢quirements, including audi( strdt¢gic management and trustees meetings and reimbursed expenses. Taxation The chatity is considered to pass the tests set out in Patagraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in Tespect of income or capital gains received within categories covered by Chapter 3 Part I I of the Corpordtion Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such incom¢ or gains are applied exclusively to charitable puryoses. Tangible red assets Individual fixed assets are initially recorded at cosL less any subsequent accumulated depreciation and subsequent accumulated impairnent losses. Fixed assets are valued based on Insurdllce costs to replace. Cash and cash equivalents Cash and cash equivalents comprise cash on band and call deposits, and other short-terni highly liquid investments that are readily convertible to a known amount of cash and subject to an insignificant risk of change in value. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from supplieTS. Accounts payable are classified as Current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settleEnent of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. are recognised initially at the transaction price and subsequently me&sured at amortised cost using the effective int¢rest metbod. Page 12
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Borrowings Interest-bearing bOOw1ngS are initially recorded at fair value, net of transaction costs. Interest-beaTing borrowings are subsequently carried at amortised cost, with the difference betsveen the proceeds, net of transaction costs, and the atnount due on redemption being recoglised as a charg¢ to the Statement of Financial Activities over the period of the relevant borrowing. tnterest expense is recognised on the basis of the effective interest method and is included in interest payable and similar cI]arges. Boffowings are cla55ified as cent liabilities unles5 the charity has an unconditional right to defer settlement of the liabÈlity for at le&st twelve months after the reporting date. Fund strueture Unrestricted income funds are genernl funds that are available for use at the trLLStees discretion in furth¢rdnce of the objectives of the charity. Restricted income fidS are those donated for use in a particular area or for specific puryoses, the use of which is restricted to that area or purpose. 2 Income from donations and legacies Unrestricted funds General Restricted funds Total funds Donations and legacies. Donations from individuals Gift aid reclaim¢d Regular giving and capital donations Other income from donations and legacies Total for 2023 5,900 34,288 156,217 1,242 31,555 37,455 34,288 156,217 1,242 197,647 31,555 229.202 Total for 2022 274,103 34,832 308,935 3 Investment ineome Page 13
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Unrestricted funds General Total funds Interest receivable and similar income. tnterest receivable on bank deposits Total for 2023 2.859 2,859 2,859 2.859 Total for 2022 202 202 4 Expenditure on raising funds a) Costs of generating donations and legacies Unrestricted funds General Restricted funds Total funds ote Donation5 42,921 39,367 82.288 Total for 2023 42,921 39.367 82,288 Total for 2022 36,636 52.672 89,308 Total costs 5 Expenditure on charitsble activities Unrestricted funds General Total funds Note Governance costs 1,140 1,140 Total for 2022 630 630 Page 14
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Total expenditure 6 Other expenditure Unrestricted funds General Total funds Note Staff costs Wages and salaries 51,888 51.888 Total for 2023 51,888 51,888 Total for 2022 43,318 43,318 7 Analysis of governanee and support costs Governance costs Unrestricted funds Gelleral Totsl funds Independent examiner f¢¢s Examination of the financial statements 1,140 1,140 Total for 2023 1.140 1,140 Total for 2022 630 630 Pag¢ 15
Moira Baptist Cburch Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 8 Net incomingloutgoing resources Net incoming resources for the yeaT include: 2023 2022 Finance charges payable 4,215 3,954 9 Trustees remuneration and expenses During the year the charity made the following tranStiOnS with trustees: Pastor Mark Patterso P&stor Mark Patterson received remuneration of £39,855 (2022: £35,606) during the year. 10 Staff costs The aggregate payroll costs were &s follows: 2023 2022 Staff costs during the year were: Wages and salaries 51.888 43,318 The monthly average number of persons (including senior llkanagement / leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2023 2022 En)ployee Numbers No employee received emoluments of more than £60,000 dwing the year 11 Independent examiner's remuneration 2023 2022 Examination of the fmancial statements 1,140 630 Page 16
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 12 Taxation The charity is a registered charity and is tber¢fore exempt from taxation. 13 Tangible fixed assets Land and buildings Furniture and equipment Total Cost At l January 2023 2,748,025 92.515 2,840,540 At 31 December 2023 2,748,025 92,515 2,840.540 Depreciation At 31 December 2023 Net book value At 31 December 2023 2,748.025 92,515 2.840,540 At 31 December 2022 2,748,025 92,515 2,840,540 14 Cash and cash equivalents 2023 2022 Cash at bank 167.760 149,629 15 Creditors: amounts falling due within ODe year 2023 2022 Other loans 12,137 12,254 16 Creditors: amounts falling due after one year 2023 2022 Other loans 100,576 117.856 Page 17
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 17 Funds Balance at 31 December 2023 Balance at I January 2023 Incoming resources Resources expended Transfers Unrestricted funds General 2,860,059 200,506 (157,166) (39,367 (7,812) 2,895,587 Restricted funds 31,555 7,812 Total funds 2,860,059 232,061 (196,533) 2,895,587 Balance at 31 De¢¢mber 2022 Balance at I January 2022 Incoming resources Resources expended Transfers Unrestricted funds General 2,732,493 274,305 (128,899) (52,672) (17,840) 17,840 2,860,059 Restricted funds 34,832 Total funds 2,732,493 309,137 (181,571) 2,860,059 18 Analysis of net assets between funds Unrestrieted funds General Total funds at 31 December 2023 Tangible fixed assets CuLTent assets CuLTent liabilities Creditor5 over l year 2,840,540 167,760 (12,137) (100.576) 2,840,540 167,760 (12,137) (100,576) Total net assets 2,895,587 2,895,587 Page 18
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) unrtriCted funds General Totsl funds at 31 December 2022 Tangible fixed assets Current assets CuTr¢nt liabilities Creditors over l year 2,840,540 149,629 (12,254) 117,856) 2,860,059 2,840,540 149,629 (12.254) (117,856 Total net assets 2,860,059 19 Analysis of net funds At31 December 2023 At l January Financing cash 2023 tlows Cash at bank and in hand 149,629 18,131 167,760 Net debt 149,629 18,131 167,760 Page 19
Moira Baptist Church Statement of Financial Activities by fund for the Year Ended 31 December 2023 Total Total Unrestricted Unrestricted Funds Funds 2023 2022 Income and Endowments from: Donations and legacies tnvesknent incorne 197,647 2,859 274,103 202 Totsl income 200,506 274,305 Expenditure on: Raising fimds Charitable activities Other expendire Total expenditure (42,921) (1,140) (113,105) (36,636) (630) (91,633) (157,166) (128,899) Net income Gross transf¢rs between funds 43,340 (7,812) 145,406 (17.840) Net movement in funds 35,528 127,566 Reconciliation of fuDds Total fidS brought forward Total funds carried forward 2,860,059 2,732.493 2,895,587 2,860,059 This page does not forn] part of the stthjtory financial statements. Page 20
Moira Baptist Church Statement of Financial Activities by fund for the Year Ended 31 December 2023 (colltinued) Total Restrieted Funds 2023 Total Restricted Funds 2022 Income and Endowments from: Donations and legacies Total incorne 31,555 34,832 31.555 34,832 Expenditure on: Raising funds (39,367) (52,672) Total expenditure (39,367) (52,672) Net expenditure Gross transfers between funds (7,812) 7,812 (17.840) 17,840 Reeonciliation of funds Total fiJDds carried forward This page does not forni part of the statutory fjnancial statements. Page21
Moira Baptist Church Detailed Statement of Financial Activities for the Year Ended 31 December 2023 Total 2023 Total 2022 Ineome and Endowments from: Donations and legacies (analysed below) Inv¢stment income (analysed below) Total income 229,202 2,859 308,935 202 232,061 309,137 Expenditure on: Raising fimds (analysed below) Charitable activities (analysed below) Other expenditure (analysed below) Total expenditure Net income (82,288) (1,140) (113,105) (89,308) (630) (91,633) (196,533) (181.571) 35,528 127,566 Net movement in funds 35,528 127,566 Reconciliation of funds Total funds brought forward Totsl funds carried fonvard 2,860,059 2,895,587 2.732.493 2,860,059 This page does not fomi part of the statutory financial statements. Page 22
Moira Baptist Church Detaited Statement of Financial Activities for the Year Ended 31 December 2023 (continued) Total 2023 Total 2022 Donations and legacies Conynktted giving Appeals and donations Appeals and donations Gift Aid tax Teclaimed Donated use of facilities 156,217 31,555 5,900 34,288 1,242 134,012 34,832 103,710 36,141 240 229.202 308,935 Inveslmenl Incopne Interest on cash deposits 2,859 202 2,859 202 Raisingfunds Charitable donations Charitable donations (39,367) (42,921) (52.672) (36,636) (89.308) (82.288) Charilable activities Accountancy fees (1,140) (1.140) (630) {630) O¢her upenditure Wages and salaTies Manse Expenses Water rates LighL heat and power InsuTance Repairs and maintenance Telephon¢ and f&x Printing, postage and stationery Sundry expenses Cleaning Speaker Expenses Pastoral Expenses Catering Licences Legal and professional fees (51,888) (743) (1,185) (10.980) (3,924) (14,403) (510) (2,860) (5,426) (7.004) (2,650) (1,247) (1,313) (1,09D (273) (43,318) (2,409) (1,040) (10,885) (2,013) (7,035) (419) (1,589) (3,959) (6,228) (2,385) (1,188) (9l8) (1,014) (215) This page does not fom part of the StatOry financial statements. Page 23
Moira Baptist Church Detailed Statement of Financial Activities for the Year Ended 31 December 2023 (colltinued) Total 2023 Total 2022 ABCI Menthership Fees Bank charges Loan interest (2,948) (439) (4,215) (2,631) (433) (3.954) This page does not forn] part of the statutory financial staternents. Page 24