Clwity registration nutnber: 108243 Moira Baptist Church Annual Report and Financial Ststenlents for the Year Ended 31 December 2024
Moira Baptist Church Contents (continued) Reference and Administrative Details Trustees, Report 2to4 Statement of Trustees, Responsibilities Independent Examinevs Report 6t07 Statement of Financial Activities 8t09 Balance Sheet io Notes to the Financial Stst¢ments Ilto 19
Moira Baptist Church Reference and Administrative Detai Trustees Mr Peter Smyth Mr Simon Morrison Mr Ralph Patterson Pastor Mark Patterson Mr Adam Patton Mr Brian Greenaway Mr Andrew Cross Mr WÈlliam Paul Mr Jonathan Rountree Mr Kenneth Watson Mr Samuel Johnston Mr Jonathan Lloyd Mr Martin Burke Mr Anthew Flen]ming Mr Geoffrey WÈlson Mr David McKeoTh Mr Daniel Johnston Mr James Pickering Mr Lyle English Mr Thomas Greenaway Pastor Jonathan Dodds Charity Registration Number 108243 Principal Office Hetry Court Moira Co Down BT67 ONS Independent Examiner Thonw Oliv¢r and Associates Limited Certified Public Accountants l Moygashel Mills Park Dungannon Co Tyone BT717DH Pag¢ I
Moira Baptist Church Trustees, Report The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2024. Objectives and activities Objects and aims Moira Baptist Church ("the Church") acknowledg¢s the headship of Jesus ChTiSt over his Church and exists to glorify the triun¢ God by maintaining and promoting his worship botb individually and corpoTately. The principal clwitable object of the Church is the advancernent of the Christian faith according to the teaching of scrIpe, understood in its historical and evangelical sense, the Doctrinal Statement and Baptist principles. Its members devote themselves to the teaching of scripture, to fellowship> breaking of brea prayer and evangelism. Objectives, strateglds and aetivili The activities carried out by the Church include: - holding regular services for public worship, Prayer, Bible study, preaching and teaching for all age groups. - providing pastoral care to the members of the church througb visitation and prayer. - organising meetings and events that promote our charitable putpose. - participating in the life of the local comn]unity' - supporting other ChtÈ5tian organisations and charities througb voluntserin& 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 benef The Church meets the public benefit requirement by providing benefit to its members and the g¢neral public by niaking known the Cbristian gospel of the Lord Jesus Christ through the advancement of the Christian Faith. The Church continues to reach out into the community in a number of ways through differ¢Dt organisations as follows: (i) Sunday Services (li) Prayer Meeting/Bible sdY (Ill) Home Groups (iv) Sunday SchooVBible Classes (v) Crech¢ (vi) Wonderktdz (vii) Moira Baptist Youth (viii) Seekers (ix) Mums and Tots (x) Baptist Women's Fellowship (xi) Men's Fellowship (xii) Ladies, Bible studies (xiii) Evergreens (xiv) Care Team (xv) Our own Missionaries with New Tribes Mission and Wycliffe Bible Translators Page 2
Moira Baptist Church Trustees, Report (eontinued) The truste¢s Confi that they have complied with the requirements of th¢ Charities Act (Northern treland) 2008 to have due regard to the public benefit guidance published by the Charity Commission for Northern Ir¢land. Achievements and performanee 2024 was a year where there was cause to look back and reflect on the goothiess of God to the fellowship with the following being some highlights.. New Assistant Pastor Pastor Jonathan Dodds commenced as our new Pastoral Assistant in 2023 developing his gifts and ministy. We give thanks to God for the encouragement as he Continued to develop his ministy in the pulpit whilst providing pastoral support to members and supporting church activities so much so that the church overwhe]mingly sUPPOrted 'calling' Jonathan to the role of Assistant Pastor. The Church was ple&s¢d that he aGc¢pted the call. Numerical and Spiritual Growth There were 3 baptisms during the year and a number of new families have been attending each Sunday. Sadly we said goodbye to a number of longstanding menjbers who entered into tbeir eternal T¢ward. The membership grew from 165 to 175. MBC Holiday Bible Club This was an event orgauis¢d during the Summer where up to 100 children and young people came together under the sound of God's Word whilst participating in craft and games. Mission ?4 The Church hosted a w¢ek of mission in October 2024. Pastor Andrew Campbell was the speaker each evening with special guest speakers sharing their life experiences and how their faith in God had helped them. Outreach Further Afield A number of young people connected to the fellowship went on various outreach teams both at home and abroad with missionary organisations. foT a scond year the Church was able to support our sister Church in Waterford by sending a ministy team for a w¢ek in the 5ununer. Financial review The Church recorded a net surplus for the year of £86,702 Closing unrestrickd reserves at 31 DecembeT 2024 were £2,982,290 Closinf restricted reserves at 31 December 2024 were £NIL Policy on reserves It is Chuwh policy to maintain a balance on unrestricted funds (if possible) which equate to at least 4 n]onths estricted payments to cover emergency situations that may arise from time to time. This is estimated at £45,000 of unrestricted fijnds and on 31 De¢ember 2024 the Church had £190,678 of unrestricted fimds available. Page 3
Moira Baptist Church Trustees, Report (continued) Structure9 governance and management Nature ofgoverning documenl Moira Bapitist Church is an unincorporated entity operating under a constitution last updatsd in 22 March 2023. Recruitment qnd appoinlmeftt oftrustees The trustees who served during tb¢ year aTLd up to the date of sigllatte of the financial statements were: Pastor Mark Patterson Ralph Patterson Simon Morrison Peter Smyth Kenneth Watson Geoffrey Wilson Jonathan Rountree Jonathan Lloyd Martin Burke Andrew Cross Samuel Jobnston William Paul Adam Patton Brian Greenaway David M¢Keown Andrew Fleming Gareth David50n (resigned 20 March 2024) Daniel JohDSton (appointed 13 November 2024) James Pickering (appointed 13 November 2024) Lyle English (appointed 13 November 2024) Pastor Jonathan Dodds (appointed 13 November 2024) Thomas Greenaway (appointed 13 N0veber 2024) a[Ual report was approved by th¢ ttustees of the charity on 25 March 2025 and sigt]ed on its behalf by: Mr Peter Trustee Mr Ralph Patterson Trustee Page 4
Moira Baptist Church Statement of Trustees, Responsibilities The truste¢s are responsible for preparing the Itees, report and the fmancial statements in accordance with the United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requiies the trustees to prepare financial statements for each financial year which give a tnte 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 fall¢La1 statements, the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and prlnciples in the Charities SORP. niake judgements and estimates that are reasonable and prudent" state whether applicable accounting standards have been followe¢ subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is inappropriat¢ to presume that tbe charity will continue in busin¢ss. The tsustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the fu1claI position of the charity and enable them to ensure that the fllW]cial statements comply with the Charities Act (Nortbern freland) 2008, the applicable Charitie5 (Accounts and Reports) Regulation5. and tbe 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. Th¢ trustees are responsible for the maintenance and integrity of the corporats and financial information included on the charitable companiHs website. Legislation governing the pr¢parntion and dissemination of financial stat¢ments may differ from legislation in other jurisdictions. oved by the trust¢es of the charity on 25 March 2025 and signed on its behalf by: Mr Pet¢r Sm Trnstee Mr Ralph Patterson Trnstee Page 5
Moira Baptist Church Independent Examiner's Report to the trustees of Moira Baptist Church I report to the truste¢s on my examination of th¢ accounts of Moira Baptist Church for the year ended 31 Dember 2024. Responsibilities and basis of report As the 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 giv¢n by tbe Commission under section 65(9)(b) of the Charities Act - state whether particular matters have ¢ome to my attention Basis of independent eiaminer's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charities Comn]ission for Northem treland undcr section 65 (9)(b) of the Charities Act. My exam]rtion included the review of the accounting records kept by the chartty and a comparison of the accounts presented with those record5. It aEso included consideration of any unusual ifrms or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attentions giving me cause to believe:. l That accounting records were not kept in accordance with section 63 of th¢ Clwities 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 furtber infornlation 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) ndependent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with the following Directions of the Charity Con)mission for Northern Irelan4 I have found no matters that require drawing to your attention. Iver and Associates Limited Certified Public Accountants l Moygashel Mills Park Dungallnon Co Tyone BT717DH 25 March 2025 Page 7
Moira Baptist Church Statement of Financial Activities for the Year Ended 31 December 2024 UDrestri¢ted funds Restricted funds Total 2024 Note Income and Endowments from: Donations and legacies Investment income 247,604 5,361 50,602 298.206 5,361 Total income 252,965 50,602 303,567 Expenditure on: Raising fillkds Charitable activities Other ¢xpenditur¢ (52,200) (1,020) (140,929) (22,716) (74,916) (1,020) (140,929) Total expenditure (194,149) (22,716) (216,865) Net income Gross trallsfers between fiJn¢l8 58.816 27,886 27.886 (27.886 86,702 Net movement in fi]nds 86,702 86,702 Reconciliation of funds Total fimds brought fonvard Total fijnds carried forward 2,895,588 2,895,588 17 2,982,290 Unrestricted funds 2.982,290 Total 2023 Restricted runds 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 Expenditure on: Raising fidS Charitable activities Other expenditur¢ (42,921) (1,140) (113,105) (39,367) (82,288) (1,140) (113,105) Total expenditure Net income/(expenditure) Gross transfrrs between fijnds 157,166) (39,367) {196,533) 43,340 (7,812) (7,812) 7.812 35,528 Net movement in funds 35,528 35,528 Reconeiliation of thnds Total funds brought forward 2,860,059 2,860,059 The notes on pages l I to 19 forni an intsgral part of these fmancial statements. Page 8
Moira Baptist Church Statement of Financial Activities for the Year Ended 31 December 2024 (continued) Unrestricted funds Restricted funds Total 2023 Note Total funds CaLed forward 17 2,895,587 2,895,587 All of the charity's activities derive from contlnuing operations dlg the above two periods. The funds breakdown for 2023 is shown in note 17. The notes on pages I I to 19 forni an integral part of these financiaI statements. Pag¢ 9
Moira Baptist Church (RegistratlOD number: 108243) Balance Sheet as at 31 December 2024 2024 2023 Note Fixed assets Tangible assets 13 2,845,051 2,840,540 Current assets Cash at bat& and in hand 14 197,605 167,760 Creditors: Amounts falling due witbin one year Net eurrent assets 15 (11,138) (12.137) 186.467 155.623 Total assets less current liabilities 3,031,518 2,996,163 Creditors: Amounts falling due after more than one year Net assets 16 (49,228) (100,576) 2.982.290 2,895.587 Funds of the charity: Unrestricted iDcome funds Unrestricted funds 2,982.290 2,895,587 Totsl funds 17 2,982290 2,895,587 The financial statements on pages 8 to 19 were approved by the tsstees, and authorised for issue on 25 March 2025 Signed on theit behalf by: Mr Peter Sm Trustee Mr Ralph Patterson Trustee The notes on Pag l I to 19 forni an integral part of these financial statements. Page 10
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2024 l Accounting policies Statement of eomplianee The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and R¢public of Lreland (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 acwunts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transactlon value unless otherwise stated in the relevant note(s) to these accounts. Going concern The trustees consider that there are no matertal uncertainties about the charity's ability to continue as a going oncern. Income and endowments Voluntary income including donations, gifts. legacies and grants that provide core funding or are of a general nature is recogntsed when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be m¢asured with sufficient reliability. Donations and legacles Donations and legacies are recognised on a receivable basis when receipt is probable and the amount call be reliably me&sured. Gift ald Incoming resources from tax reclain]s are included in the Statement of Financial Activities at the same time as the gift to which they relate. Inveslmenl income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Expenditure All expenditure is recognis¢d once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs ar¢ allocated to the applicable expenditure heading that aggregate similar costs to that category. Wher¢ costs cannot be directly atttibuted to particular headings they have been allocated on a basis consistent with the use of Tesour¢es, with central staff costs allocated on the basis of titne spenL and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Pagell
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Raisingfunds These are costs incurred in attracting voluntary income, the management of investsnents and those incurred in trading activities that raise funds. Governance costs These include the cost5 attributable to the charity's compliance with constitutional and statutory requirements, including audi¢ strategic manag¢ment and trustees meetings and reimbursed expenses. Taxation The clrIty is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporatkon tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categori¢s covered by ChapteT 3 Part i i of the Corporation T&K Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to th¢ extent that such income or gains are appli¢d exclusively to charitable purposes. Tangible fixed assets Individual red assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairnient losses. Fixed assets are valued based on tnsurance costs to replace. Cash and cash equivalents Cash and cash equivalents comprise Cash on hand and call deposits, and other short-ternl highly liquid inveslments that are readily Convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors are obligatiolls to pay foT goods or services that have been acquired in the ordinary course of bu5in¢ss from suppliers. Accounts payable are ¢l&ssified &s current liabilities if the does not have an unconditional righL at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional rigbt to defer settlement for at least twelve months after the reporting date, they are presented &$ non-current liabilities. are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Page 12
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Borrowings tntsrest-b¢aring borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subs¢quendy carried at atnortised cost, with the difference between th¢ procee(ts, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Acttvities over the period of the relevant bom)wing. .41 Interest expense is recoglliSed on th¢ basis of the effective interest method and is included in interest payable and similar charges. Borowings are classified as current liabilities unless the charity bas an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in fiJrtheran¢e of the objectives of the charity. Restricted income funds are those donated for e in a particular area or for specific putposes, the use of which is restricted to that area or purpose. 2 Income from donations and legacies UDrestricted funds General Restricted funds Total funds Donations and legacies. Donations from individuals Gift aid reclaimed Regular giving and capital donations Otber income from donations aTLd legacies Total for 2024 4,401 43,450 199,653 loo 50,602 55,003 43,450 199,653 loo 247,604 50,602 298,206 Total for 2023 197,647 31,555 229,202 3 Investment income Page 13
Moira Baptist Church Notes to the Finaneial Statements for the Year Ended 31 December 2024 (continued) Unrestricted funds General Total funds Interest receivable and similar income; Interest receivable on bauk deposits Total for 2024 5,361 5,361 5,361 5,361 Total for 2023 2,859 2,859 4 Expenditure on raising fund$ a) Costs of generatlDg donations and legacies Unrestrfieted funds General Restrieted funds Total funds Note Donations 52.200 22,716 74,916 Totsl for 2024 52,200 22,716 74,916 Totsi for 2023 42,921 39.367 82,288 Total costs 5 Expenditure on eharitable activities Unrestricted funds General Totsl funds Note Gov¢rnanc¢ costs 1,020 1,020 Total for 2023 1,140 1.140 Page 14
Moira Baptist Church Notes to the Finaneial Statements for the Year Ended 31 December 2024 (continued) Total expenditure 6 Other expenditure Unrestricted funds General Total funds Note Staff costs Wages and salories 75,769 75,769 Total for 2024 75,769 75,769 Total for 2023 51,888 51,888 7 Analysis of governanee and support Costs Governance Costs Unrestricted runds Gener21 Total funds Independent examiner fees Examination of the financial statements 1,020 1,020 Total for 2024 1,020 1,020 Total for 2023 1,140 1,140 Page 15
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 8 Net ineomingloutgoing resourees Net incoming resources for th¢ year include: 2024 2023 Finance charges payable 2,655 4,215 9 Trustees remuneration and expenses During the year the charity made the following transactions with ttwtees.. Pastor Mark Patterson Pastor Mark PatteTson received remuneration of £42,481 (2023: £39,855) during the year. Pastor Jonathan Dodds Pastor Jonathan Dodds received remuneration of £26,197 (2023: £5,696) during the year. 10 Stsff costs The aggregate pa3ToII costs were as follows: 2024 2023 Staff Costs during the year were: Wages and salaTies 75,769 51,888 The monthly average numbeT of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2024 2023 No Employee Numbers No employee received emoluments of more than £60,000 during the year 11 Independent examiner's remuneration 2024 2023 Examination of the financial statements 1,020 1,140 Page 16
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2024 (CODtinued) 12 Taxation The charity is a registered charity and is therefore exempt from taxation. 13 Tangible fixed assets Land and buildings Furniture and equipment Total Cost At l January 2024 Additions 2,748,025 92,515 4,511 2,840.540 4,511 At 31 December 2024 2,748,025 97,026 2,845,051 Depreciation At 31 December 2024 Net book value At 31 Decetnber 2024 2,748,025 97,026 2,845,051 At 31 December 2023 2,748,025 92,515 2,840.540 14 Cash and &gsh equivalents 2024 2023 Cash at bank 197,605 167,760 Bank overdrafts (4,610) 192,995 Cash and cash equivalents in statement of cash flows 167,760 15 Creditors: amounts falling due within one year 2024 2023 Bank overdrafts Other loans 4,610 6,528 12,137 11,138 12,137 16 Creditors: amounts falling due after one year 2024 2023 Other loans 49228 LOO,576 Page 17
Moira Baptist Church Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 17 Funds Balance at 31 December 2024 Balance at i January 2024 Incoming resources Resources expended Transfers Unrestricted funds General 2,895,588 252,965 (194,149) 27,886 2,982,290 Restricted funds 50,602 (22,716) (27,886) Total funds 2,895,588 303,567 (216,865) 2,982,290 Balance at 31 December 2023 Balance at I Jalluary 2023 Incomlng r0ree$ Resources eipended Transfers Unrestricted funds General 2,860,059 200,506 (157,166) (7,812) 7,812 2.895,587 Restricted fund$ 31.555 39,367) Total funds 2,860,059 232,061 (196,533) 2,895,587 18 Analysis of net assets between funds Unrestricted runds General Totsl funds at 31 December 2024 Tangible fixed assets Cuttent assets Current liabilities Creditors over l year Totsl net assets 2.845,051 197,605 (11,138) (49,228) 2,845,051 197,605 {11,138) (49,228) 2,982,290 2,982,290 Page 18
Moira Baptist Chureh Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Unrestricted funds General Total funds at 31 December 2023 Tangible fixed assets Current assets cUent liabiliti¢s Creditors over l year Total net assets 2,840,540 167,760 (12,137) (100,576) 2,895,587 2,840.540 167,760 (12,137) (100,576) 2,895,587 19 Analysfis ol net funds At31 December 2024 At l January 2024 Cash at bank and in hand 167,760 167,760 Net debt 167,760 167,760 Page 19
Moira Baptist Church Statement of Financial Activities by fund for the Year Ended 31 December 2024 Total Total Unrestricted Unrestricted Funds Funds 2024 2023 Income and Endowments froD]: Donations and legacies Investment incom¢ 247,604 5,361 197,647 2,859 Totsl income 252,965 200,506 Expenditure on: Raising fimds Charitable activities Other expenditure (52,200) (1,020) (140,929 (42,921) (1,140) (113.105) Total expenditure (194,149) (157,166) Net income Gross transfers between fijnds 58,816 27,886 43,340 (7.812) Net rnovement in funds 86,702 35,528 Reconciliation of funds Total fijnds brought forward Total fi]nds carried fonvard 2,895,588 2,860,059 2,982.290 2,895,587 ThÉs page does not forni part of the statutory financial statements. Page 20
Moira Baptist Church Statement of Financial Activities by fund for the Year Ended 31 December 2024 (continued) Total Restricted Funds 2024 Total Restricted Funds 2023 Income and Endowments from: Donations and legacies 50.602 31,555 Total income 50,602 31,555 Expenditure on: Raising funds (22.716) (39.367) Total expenditt¢ (22,716) (39.367) Net income/(expenditure) Gross transfers between fimds 27,886 (27,886) (7.812) 7,812 Reconciliation of funds Total funds Caled forward This page does not forni part of the statutory fmancial statements. Page 21
Moira Baptist Church Detailed Statement of Financial Activities for the Year Ended 31 December 2024 Total 2024 Total 2023 Income and Endowments from: Donations and legacies (analysed below) Investment income (analysed below) Total incom¢ 298,206 5,361 229,202 2,859 303,567 232,061 Expenditure on: Raising fi]nds (analysed below) Charitable activities (analysed below) Other expenditure (analysed below) Totsl expenditure Net income (74,916) (1,020) (140.929) (82.288) (1,140) (113,105) (216,865) (196,533) 86,702 35,528 Net movement in fimds 86,702 35,528 Reconciliation of funds Total fimds brougbt forward Total funds carried forward 2,895,588 2,860,059 2,982,290 2,895,587 This page does not forni part of the statutory financlal statements. Page 22
Moira Baptist Church Detailed Statement of Finaneial Activities for the Year Ended 31 December 2024 (continued) Total 2024 Total 2023 Donallons and legacles Committed giving Appeals and donations Appeals and donations Gift Aid tax reclaimed Donated use of facilities 199,653 50,602 4,401 43,450 loo 156,217 31,555 5,900 34,288 1,242 298,206 229,202 Investment Income Interest on c&gh deposits 5,361 2,859 5,361 2,859 Ralslngfunds Charitable donations Charitable donations (22,716) (52,200) (39,367) (42,921) (82,288 (74,916) Charllable acllvilies Accountancy fees (1,020) (1.020 (1,140) (1,140) Other £rpendllure Wages and salaries Manse Exp¢nses Water rat¢s LighL beat and power Insurance Repairs and nltellanCe Telephone and fax Printing, postage and stationery Sundry expenses Cleaning Speaker Expenses P&stOTal Expenses Catering Licences Legal and professional f¢es (75.769) (773) (1,245) (13,993) (3,372) (8,015) (367) (3,486) (9,097) (7,389) (3,807) (2,259) (943) (1,159) (2,923) This page does not forni part of the statutory financial statements. Page 23 (51,888) (743) (1,185) (10,980) (3,924) (14,403) (510) (2,860) (5,426) (7,004) (2.650) (1,247) (1,313) (1,097) (273)
Moira Baptist Church Detailed Statement of Financial Activities for the Year Ended 31 December 2024 (continued) Total 2024 Total 2023 ABCI Membership Fees Bank charges Loan interest (3,221) (455) (2,656) (140,929 (2,948) (439) (4,215) (113,105) This page does not forni part of the StatOry financial statements. Page 24