**Charity Name** **Charity No. (if any)** **Moneyreagh Non-Subscribing Presbyterian NIC100115 Church Receipts and payments accounts** For the period **01/01/2023** To **31/12/2023** 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|**21,932**||**-**||**4,709**||**26,641**||**24,712**| |Stipend|**11,025**||**-**||**-**||**11,025**||**11,625**| |Fundraisingactivities|**1,668**||**-**||**2,480**||**4,148**||**2,668**| |Donations and legacies|**1,050**||**-**||**100**||**1,150**||**1,046**| |Charitable collections|**-**||**435**||**-**||**435**||**886**| |Rents from land & buildings|**1,765**||**-**||**-**||**1,765**||**640**| |Income tax reclaims|**3,982**||**-**||**569**||**4,551**||**4,157**| |Interest on deposit accounts|**436**||**-**||**-**||**436**||**138**| |Dividend on investments|**16,075**||**-**||**-**||**16,075**||**15,325**| |Interment andgrave registration fees|**1,650**||**-**||**-**||**1,650**||**4,390**| |Other charitable receipts|**283**||**-**||**-**||**283**||**1,200**| |**_A1 Sub total_**_(Gross income for the Annual_|||||||||| |_Return)_|**59,866**||**435**||**7,858**||**68,159**||**66,787**| |**A1 Receipts**||||||||| |---|---|---|---|---|---|---|---|---| |Weeklyfreewill offering|**21,932**||**-**||**4,709**
**-**
**2,480**
**100**
**-**
**-**
**569**
**-**
**-**
**-**
**-**
**7,858**|**26,641**||**24,712**| |Stipend|**11,025**||**-**|||**11,025**||**11,625**| |Fundraisingactivities|**1,668**||**-**|||**4,148**||**2,668**| |Donations and legacies|**1,050**||**-**|||**1,150**||**1,046**| |Charitable collections|**-**||**435**|||**435**||**886**| |Rents from land & buildings|**1,765**||**-**|||**1,765**||**640**| |Income tax reclaims|**3,982**||**-**|||**4,551**||**4,157**| |Interest on deposit accounts|**436**||**-**|||**436**||**138**| |Dividend on investments|**16,075**||**-**|||**16,075**||**15,325**| |Interment andgrave registration fees|**1,650**||**-**|||**1,650**||**4,390**| |Other charitable receipts|**283**||**-**|||**283**||**1,200**| |**_A1 Sub total_**_(Gross income for the Annual_
_Return)_|
**59,866**||**435**|||**68,159**||**66,787**| |**A2 Asset and investment sales**_(see_
_tables 1 and 2 in section 7 of the guidance)._|**-**
**-**
**-**
**59,866**
**31,955**
**5,476**
**335**
**1,636**
**-**
**8,642**
**2,547**
**3,702**
**200**
**-**
**646**
**55,140**||**-**
**-**
**-**
**435**
**-**
**-**
**435**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**435**||**-**
**-**
**-**
**7,858**
**-**
**-**
**-**
**-**
**10,454**
**-**
**-**
**-**
**-**
**120**
**-**
**10,574**|**-**
**-**
**-**
**68,159**
**31,955**
**5,476**
**770**
**1,636**
**10,454**
**8,642**
**2,547**
**3,702**
**200**
**120**
**646**
**66,148.08**||| |Proceeds from sale of fixed asset|**-**|||||||**-**| |Loans and loan repayments received|**-**|||||||**-**| |**_A2 Sub total_**|**-**|||||||**-**| |**_Total receipts_**
**A3 Payments**||||||||| |||||||||**66,787**| |||||||||| |Ministry Costs|**31,955**||**-**|||**31,955**||**30,818**| |Lay Services Costs|**5,476**||**-**|||**5,476**||**5,296**| |Charitable donations|**335**||**435**|||**770**||**1,406**| |Denominational subscriptions|**1,636**||**-**|||**1,636**||**1,415**| |Work on Church Buildings and Grounds|**-**||**-**|||**10,454**||**4,577**| |Heating & Light, Insurance and Rates|**8,642**||**-**|||**8,642**||**12,897**| |Photocopying, printingandpostage|**2,547**||**-**|||**2,547**||**1,672**| |Investment management and bank fees|**3,702**||**-**|||**3,702**||**3,622**| |Governance costs|**200**||**-**|||**200**||**180**| |Cost of fundraising events|**-**||**-**|||**120**||**-**| |Other costs|**646**||**-**|||**646**||**556**| |**_A3 Sub total_ **|**55,140**||**435**|||**66,148.08**||**62,439**| |**A4 Asset and investment purchases**_(see_|**A4 Asset and investment purchases**_(see_|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |_tables 1 and 2 in section_|_7 of the guidance)_|||||||||||| |Purchase of investments||**-**||**-**|||**-**||**-**|||**-**| |Purchase of assets||**-**||**-**|||**-**||**-**|||**-**| |Loan repayments and loans made||**-**||**-**|||**-**||**-**|||**10,000**| ||**_A4 Sub total_ **|**-**||**-**|||**-**||**-**|||**10,000**| |||||||||||||| ||**_Total payments_**|**55,140**||**435**|||**10,574**||**66,148**|||**72,439**| |**_Net of receipts/(payments)_**||**4,726**||**-**||**-**|**2,716**||**2,011**||**-**|**5,653**| ||||||||||**Funds error**|||| Receipts & Payments Accounts **Moneyreagh Non-Subscribing Presbyterian Church - NIC100115** **Period end date: 31/12/2023** ## **Section B: Statement of assets and liabilities at the end of the period** |**Categories**
**B5 Liabilities**
**B4 Assets retained**
**for the charity’s own**
**use**
**B3 Investment**
**assets**
**B2 Other monetary**
**assets**
**B1 Cash funds**|**Details**
**_Total cash funds_**
**Details**
Petty Cash - No.1 Account
Petty Cash - No.2 Account
**_Total other monetary assets_**
**Details**
Current Account
Fixed Term Deposits
Business Investment Account|**Unrestricted**
**Funds**|**Unrestricted**
**Funds**|**Restricted**
**Funds**
**(Charity**
**Appeals)**|**Restricted**
**Funds**
**(Charity**
**Appeals)**|**Endowment**
**Funds**
**(Building)**|**Endowment**
**Funds**
**(Building)**|**Total Funds**
**5,733**
**41,000**
**17,012**
**-**|**Total Funds**
**5,733**
**41,000**
**17,012**
**-**|**Last Year**| |---|---|---|---|---|---|---|---|---|---|---| |||**4,285**||**-**||**1,448**||**5,733**||**19,090**| |||**41,000**||**-**||**-**||**41,000**||**56,193**| |||**17,012**||**-**||**-**||**17,012**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**62,297**||**-**||**1,448**||**63,745**||**75,283**| |||**Funds error**
**_Cash Balances_**
**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**||**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**OK**
**Current value**
**(optional)**
**81,306**
**42,154**
**123,278**
**22,917**
**157,049**
**22,615**
**460**
**-**
**-**||**OK**
**Lastyear**| ||UK Fixed & Variable Interest|||||**-**||**81,306**||**60,822**| ||Alternative Investments|||||**-**||**42,154**||**50,630**| ||UK Equities|||||**-**||**123,278**||**142,401**| ||Multi Asset|||||**-**||**22,917**||**20,190**| ||Overseas Equities/ Global|||||**-**||**157,049**||**123,088**| ||Investment Account|||||**-**||**22,615**||**29,929**| ||Income Account|||||**-**||**460**||**428**| |||||||**-**||**-**||**-**| |||||||**-**||**-**||**-**| ||**Details**|||||**-**||**449,779**||**427,487**| |||||||**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)**
**-**
**-**
**-**
**-**
**Total**||**Amount due**
**(optional)**
**-**
**-**
**-**
**-**||**Lastyear**| |||||||||**-**||**-**| |||||||||**-**||**-**| |||||||||**-**||**-**| |||||||||**-**||**-**| |||||||||**-**||**-**| Statement of Balances **Moneyreagh Non-Subscribing Presbyterian Church - NIC100115** **Period end date: 31/12/2023** ## **Section C: Notes to the Accounts** |**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_|**Unrestricted Funds.**Unrestricted funds are available for general purposes in connection with the running of
the church and it's charitable purposes.
**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 both major building refurbishment projects and general repairs/maintenance of Church
property.| |---|---| |**C4 Trustee expenses - details**
**C3 Trustee remuneration -**
**details**
**C2 Grants**|**Individual /**
**institution**
**Authority under whichpaid**
**Type of activity or project supported**
None|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**-**
| ||||**£**| ||None||| ||||| ||||| ||||| ||||| |||**Total**|**-**
| ||Photocopying, printingandpostage
Work on Church Buildings and Grounds
Other costs|**Number of**
**trustees**|**£**| |||0|0| |||1|857| |||1|66| ||||| ||||| |||**Total**|**923**
| |**C5 Transactions with trustees**
**and connected persons**|**Nature of relationship**
None|**Nature of transaction**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end(£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end(£)**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ||||**Total**|**-**
| |||||| |**C6 Other information**|Charity Appeals Fund monies received are paid out to the respective charites during the year
Restricted Funds balance.|||to leave a zero| Notes to the Accounts **Moneyreagh Non-Subscribing Presbyterian Church - NIC100115** **Period end date: 31/12/2023** ## **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**| |Motor Neurone Disease Assoc.||**-**||**148**||**-**||**148**||**-**| |Orphan Society||**-**||**287**||**-**||**287**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |**Total**||**-**||**435**||**-**||**435**||**886**| ## **D2 Fundraising Activities** |**D2 Fundraising Activities**||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |None||**1,668**||**-**||**-**||**1,668**||**-**| |Sponsored Walk||**-**||**-**||**2,480**||**2,480**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |**Total**||**1,668**||**-**||**2,480**||**4,148**||**2,668**| ## **D3 Demonational Subscriptions** |**D3 Demonational Subscriptions**||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Joint Incidential & Moderational Fund||**740**||**-**||**-**||**740**||**518**| |Sustentation Fund||**610**||**-**||**-**||**610**||**610**| |Sunday School Fee||**86**||**-**||**-**||**86**||**87**| |Trustee Company of the N.S.P.C.I.||**10**||**-**||**-**||**10**||**10**| |Presbytery of Bangor||**190**||**-**||**-**||**190**||**190**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |**Total**||**1,636**||**-**||**-**||**1,636**||**1,415**| ## **D4 Charitable Donations** |**D4 Charitable Donations**||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Ministers' Widows' Fund||**120**||**-**||**-**||**120**||**-**| |Students' & Ministers' Fund||**200**||**-**||**-**||**200**||**-**| |The Benevolent Fund||**-**||**-**||**-**||**-**||**-**| |Porter Benevolent Fund||**10**||**-**||**-**||**10**||**-**| |Bodel Mackenzie Benevolent Fund||**5**||**-**||**-**||**5**||**-**| |Motor Neurone Disease Assoc.||**-**||**148**||**-**||**148**||**-**| |Orphan Society||**-**||**287**||**-**||**287**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |||**-**||**-**||**-**||**-**||**-**| |**Total**||**335**||**435**||**-**||**770**||**1,406**| R&P - Additional Analysis