**Charity No. (if any)** **Charity Name Charity No. (if any) Moneyreagh Non-Subscribing Presbyterian NIC100115 Church Receipts and payments accounts** For the period **01/01/2022** To **31/12/2022** from ## **Section A: Receipts and payments** **Restricted Endowment Unrestricted Funds Funds Total Funds Last Year Funds (Charity (Building) Appeals)** **A1 Receipts** |**A1 Receipts**|||||||||| |---|---|---|---|---|---|---|---|---|---| |Weeklyfreewill offering|**19,845**||**-**||**4,867**||**24,712**||**25,466**| |Stipend|**11,625**||**-**||**-**||**11,625**||**10,105**| |Fundraisingactivities|**-**||**-**||**2,668**||**2,668**||**-**| |Donations and legacies|**675**||**-**||**371**||**1,046**||**4,640**| |Charitable collections|**-**||**886**||**-**||**886**||**-**| |Rents from land & buildings|**640**||**-**||**-**||**640**||**-**| |Income tax reclaims|**3,600**||**-**||**557**||**4,157**||**4,113**| |Interest on deposit accounts|**138**||**-**||**-**||**138**||**251**| |Dividend on investments|**15,325**||**-**||**-**||**15,325**||**16,277**| |Interment andgrave registration fees|**4,390**||**-**||**-**||**4,390**||**2,360**| |Other charitable receipts|**1,200**||**-**||**-**||**1,200**||**1,383**| |**_A1 Sub total_**_(Gross income for the Annual_|||||||||| |_Return)_|**57,438**||**886**||**8,463**||**66,787**||**64,594**| |**A1 Receipts**|||||||||| |---|---|---|---|---|---|---|---|---|---| |Weeklyfreewill offering|**19,845**||**-**||**4,867**||**24,712**||**25,466**| |Stipend|**11,625**||**-**||**-**||**11,625**||**10,105**| |Fundraisingactivities|**-**||**-**||**2,668**||**2,668**||**-**| |Donations and legacies|**675**||**-**||**371**||**1,046**||**4,640**| |Charitable collections|**-**||**886**||**-**||**886**||**-**| |Rents from land & buildings|**640**||**-**||**-**||**640**||**-**| |Income tax reclaims|**3,600**||**-**||**557**||**4,157**||**4,113**| |Interest on deposit accounts|**138**||**-**||**-**||**138**||**251**| |Dividend on investments|**15,325**||**-**||**-**||**15,325**||**16,277**| |Interment andgrave registration fees|**4,390**||**-**||**-**||**4,390**||**2,360**| |Other charitable receipts|**1,200**||**-**||**-**||**1,200**||**1,383**| |**_A1 Sub total_**_(Gross income for the Annual_
_Return)_|**57,438**||**886**||**8,463**||**66,787**||**64,594**| |**A2 Asset and investment sales**_(see_
_tables 1 and 2 in section 7 of the guidance)._|**-**
**-**
**-**
**57,438**
**30,818**
**5,296**
**520**
**1,415**
**4,577**
**12,897**
**1,672**
**3,622**
**180**
**-**
**556**
**61,553**
**-**
**-**
**-**
**-**
**61,553**
**- 4,115**||**-**
**-**
**-**
**886**
**-**
**-**
**886**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**886**
**-**
**-**
**-**
**-**
**886**
**-**||**-**
**-**
**-**
**8,463**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**10,000**
**10,000**
**10,000**
**- 1,537**||**-**
**-**
**-**
**66,787**
**30,818**
**5,296**
**1,406**
**1,415**
**4,577**
**12,897**
**1,672**
**3,622**
**180**
**-**
**556**
**62,439.17**
**-**
**-**
**10,000**
**10,000**
**72,439**
**- 5,653**
**OK**||| |Proceeds from sale of fixed asset|**-**||||||||**-**| |Loans and loan repayments received|**-**||||||||**-**| |**_A2 Sub total_**|**-**||||||||**-**| |**_Total receipts_**
**A3 Payments**|||||||||| ||||||||||**64,594**| ||||||||||| |Ministry Costs|**30,818**||||||||**29,962**| |Lay Services Costs|**5,296**||||||||**3,240**| |Charitable donations|**520**||||||||**610**| |Denominational subscriptions|**1,415**||||||||**1,225**| |Work on Church Buildings and Grounds|**4,577**||||||||**7,941**| |Heating & Light, Insurance and Rates|**12,897**||||||||**8,004**| |Photocopying, printingandpostage|**1,672**||||||||**1,018**| |Investment management and bank fees|**3,622**||||||||**3,379**| |Governance costs|**180**||||||||**180**| |Cost of fundraising events|**-**||||||||**-**| |Other costs|**556**||||||||**555**| |**_A3 Sub total_ **|**61,553**||||||||**56,113**| ||||||||||| |**A4 Asset and investment purchases**_(see_
_tables 1 and 2 in section 7 of theguidance)_|||||||||| |Purchase of investments|**-**||||||||**-**| |Purchase of assets|**-**||||||||**-**| |Loan repayments and loans made|**-**||||||||**-**| |
**_A4 Sub total_ **|**-**||||||||**-**| |**_Total payments_**
**_Net of receipts/(payments)_**|||||||||| ||||||||||**56,113**| ||||||||||| ||||||||||**8,482**| ||||||||||| Receipts & Payments Accounts **Moneyreagh Non-Subscribing Presbyterian Church - NIC100115** **Period end date: 31/12/2022** ## **Section B: Statement of assets and liabilities at the end of the period** |**Categories**
**B1 Cash funds**
**B2 Other monetary**
**assets**
**B3 Investment**
**assets**
**B4 Assets retained**
**for the charity’s own**
**use**
**B5 Liabilities**|**Details**
Current Account
Loan from Bright Memorial Fund
Fixed Term Deposits
Petty Cash - No.1 Account
Petty Cash - No.2 Account
Employee Loan Account
**_Total other monetary assets_**
**_Total cash funds_**
**Details**
**Details**|**Unrestricted**
**Funds**|**Unrestricted**
**Funds**|**Restricted**
**Funds**
**(Charity**
**Appeals)**|**Restricted**
**Funds**
**(Charity**
**Appeals)**|**Endowment**
**Funds**
**(Building)**
**4,044**
**-**
**-**
**-**
**-**|**Endowment**
**Funds**
**(Building)**
**4,044**
**-**
**-**
**-**
**-**|**Total Funds**
**19,090**
**-**
**56,193**
**-**
**-**|**Total Funds**
**19,090**
**-**
**56,193**
**-**
**-**|**Last Year**| |---|---|---|---|---|---|---|---|---|---|---| |||**15,046**||**-**||**4,044**||**19,090**||**16,633**| |||**-**||**-**||**-**||**-**||**10,000**| |||**56,193**||**-**||**-**||**56,193**||**65,193**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**71,239**||**-**||**4,044**||**75,283**||**91,826**| |||**OK**
**300**
**200**
**-**
**-**
**-**||**OK**
**-**
**-**
**-**
**-**
**-**||**OK**
**-**
**-**
**-**
**-**
**-**||**OK**
**300**
**200**
**-**
**-**
**-**||**OK**| |||**300**||**-**||**-**||**300**||**300**| |||**200**||**-**||**-**||**200**||**200**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**500**||**-**||**-**||**500**||**500**| |||||**Fund to which**
**asset belongs**
Unrestricted
Unrestricted
Unrestricted
Unrestricted
Unrestricted
Unrestricted
Unrestricted
**Total**
**Fund to which**
**asset belongs**
Endowment
(Building Fund)
Unrestricted
Unrestricted
Unrestricted
**Total**
**Fund to which**
**liability relates**
Endowment
(BuildingFund)||**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**OK**
**Current value**
**(optional)**
**60,822**
**50,630**
**142,401**
**20,190**
**123,088**
**29,929**
**428**
**-**
**-**||**OK**
**Lastyear**| ||UK Fixed & Variable Interest|||||**-**||**60,822**||**34,082**| ||Alternative Investments|||||**-**||**50,630**||**55,170**| ||UK Equities|||||**-**||**142,401**||**179,368**| ||Multi Asset|||||**-**||**20,190**||**24,540**| ||Overseas Equities/ Global|||||**-**||**123,088**||**100,855**| ||Investment Account|||||**-**||**29,929**||**46,284**| ||Income Account|||||**-**||**428**||**394**| |||||||**-**||**-**||**-**| |||||||**-**||**-**||**-**| ||**Details**|||||**-**||**427,487**||**440,693**| |||||||**Cost (optional)**
**-**
**-**
**-**
**-**
**-**||**OK**
**Current value**
**(optional)**
**-**
**-**
**-**
**-**
**-**||**OK**
**Lastyear**| ||Church, Hall Buildings and Manse|||||**-**||**-**||**-**| ||Church Photocopier|||||**-**||**-**||**-**| ||Church Audio System & Laptop|||||**-**||**-**||**-**| ||Fireproof Filing Cabinet|||||**-**||**-**||**-**| |||||||**-**||**-**||**-**| ||**Details**|||||**-**||**-**||**-**| |||||||**When due**
**(optional)**
**Repaid 2022**
**Total**||**Amount due**
**(optional)**
**-**
**-**
**-**
**-**||**Lastyear**| ||John Alexander Bright Memorial Fund|||||||**-**||**10,000**| |||||||||**-**||**-**| |||||||||**-**||**-**| |||||||||**-**||**-**| |||||||||**-**||**10,000**| Statement of Balances **Moneyreagh Non-Subscribing Presbyterian Church - NIC100115** **Period end date: 31/12/2022** ## **Section C: Notes to the Accounts** **C1 Nature and purpose of Unrestricted Funds.** Unrestricted funds are available for general purposes in connection with the running of **funds** _(may be stated on_ the church and it's charitable purposes. _analysis of funds worksheets)_ **Restricted Funds.** The Charity Appeals Fund is a restricted income fund which exists to separately account for monies raised for specified charities that the Church wishes to support. **Endowment Funds.** The Building Fund is an expendable endowment fund set up to raise funds for and subsequently fund major building refurbishment projects on the Church and Church Hall buildings. |**C2 Grants**
**C3 Trustee remuneration -**
**details**
**C5 Transactions with trustees**
**and connected persons**
**C4 Trustee expenses - details**|**Individual /**
**institution**
**Type of activity or project supported**
None
**Authority under whichpaid**|**Individual /**
**institution**
**Type of activity or project supported**
None
**Authority under whichpaid**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ||||**Total**|**-**
| |||||**£**| ||None|||| |||||| |||||| |||||| |||||| ||||**Total**|**-**
| ||**Nature of relationship**
**Nature of transaction**
None
Photocopying, printingandpostage
Work on Church Buildings and Grounds
Other costs||**Number of**
**trustees**|**£**| ||Work on Church Buildings and Grounds||0|0| ||Photocopying, printingandpostage
||1|557| ||Other costs||1|71| |||||| |||||| ||**Nature of relationship**
None||**Total**|**628**
| ||||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end(£)**| |||||| |||||| |||||| |||||| |||||| ||||**Total**|**-**
| |||||| |**C6 Other information**|Net receipts for the Building Fund amounted to £8,463 during the year leading to a surplus on the
Endowment Fund of £4,044.
All Charity Appeals Fund monies were paid out to the respective charites during the year to leave a zero
Restricted Funds balance.|||| Notes to the Accounts **Moneyreagh Non-Subscribing Presbyterian Church - NIC100115** **Period end date: 31/12/2022** ## **Section D: Additional Analysis** |**Section D: Additional Analysis**|**Section D: Additional Analysis**|||||||||| |---|---|---|---|---|---|---|---|---|---|---| |**Categories**
**D1 Charitable Collections**||**Unrestricted**
**Funds**||**Restricted**
**Funds**
**(Charity**
**Appeals)**||**Endowment**
**Funds**
**(Building)**||**Total Funds**||**Last Year**| |NI Air Ambulance Appeal||**-**||**335**||**-**||**335**||**-**| |Red Cross Ukraine Appeal||**-**||**300**||**-**||**300**||**-**| |Queen's Commonwealth Charity||**-**||**211**||**-**||**211**||**-**| |Orphan Society||**-**||**40**||**-**||**40**||**-**| |||**-**||**-**||**-**||**-**||**-**| |**Total**||**-**||**886**||**-**||**886**||**-**| ## **D2 Fundraising Activities** |Sponsored Bike Ride||**-**||**-**||**2,668**||**2,668**||**-**| |---|---|---|---|---|---|---|---|---|---|---| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |**Total**||**-**||**-**||**2,668**||**2,668**||**-**| ## **D3 Demonational Subscriptions** |Joint Incidential & Moderational Fund||**518**||**-**||**-**||**518**||**518**| |---|---|---|---|---|---|---|---|---|---|---| |Sustentation Fund||**610**||**-**||**-**||**610**||**610**| |Sunday School Fee||**87**||**-**||**-**||**87**||**87**| |Trustee Company of the N.S.P.C.I.||**10**||**-**||**-**||**10**||**10**| |Presbytery of Bangor||**190**||**-**||**-**||**190**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |**Total**||**1,415**||**-**||**-**||**1,415**||**1,225**| ## **D4 Charitable Donations** |Ministers' Widows' Fund||**120**||**-**||**-**||**120**||**-**| |---|---|---|---|---|---|---|---|---|---|---| |Students' & Ministers' Fund||**200**||**-**||**-**||**200**||**-**| |The Benevolent Fund||**100**||**-**||**-**||**100**||**-**| |Porter Benevolent Fund||**10**||**-**||**-**||**10**||**-**| |Bodel Mackenzie Benevolent Fund||**5**||**-**||**-**||**5**||**-**| |NI Air Ambulance Appeal||**-**||**335**||**-**||**335**||**-**| |Red Cross Ukraine Appeal||**-**||**300**||**-**||**300**||**-**| |Queen's Commonwealth Charity||**-**||**211**||**-**||**211**||**-**| |Orphan Society||**35**||**40**||**-**||**75**||**-**| |Royal British Legion||**50**||**-**||**-**||**50**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |**Total**||**520**||**886**||**-**||**1,406**||**610**| R&P - Additional Analysis