Rugby Avenue Congregational Church
Trustees, Report and Financial Statements for the year ended 31 December 2024
R￿ipts and Payments Account
For Financlal Year ended 31 December 2024
Unrestrfrted
Funds
2024
Restrirted EndOW￿nt
Funds
Funds
2024
2024
Total
2024
Total
2023
Note
Receipts
Donations and legacies
I nvestmenVBank Income
Other Income
18,794
1.817
596
2,722
21,516
1,817
596
25,834
256
1,863
Total Re￿Ipts
21.207
2,722
23,929
27,953
Payments
Raising funds
Charitable activitEs
95
22,464
95
26,399
26A94
3.935
32,367
Total Payments
Net of Receipts/(Payments)
before Transfers
Transfers between Funds
Surplus/(- Deficlt) for the year
22.559
3,935
32,367
-1.352
-1,213
-2,565
-1.213
1,213
-2.565
4.414
-2,565
4,414
Reconclllatlon
Funds brought forward
Surplus/(- Deftcit) for theyear
Funds carrled fonyard
96,459
-2,565
93.894
96,459 100,873
-2,565
4,414
93,894
96,459

Rugby Avenue Congregational Church
Trustees, Report and Financial Statements for the year ended 31 December 2024
Statement of Assets and Liabillties
As at 31 December 2024
Unrestrirted Re5trirted EndoW￿￿t
Funds
Fun&
Funds
2024
2024
2024
Total
2024
Total
2023
Note
Funds Reconclliatlon
Bank and Cash atstsrtof year
Net movement in funds
Bank and Cash at end of year
96.459
-2,565
93.894
96,459
-2,565
93,894
100,873
4,414
96,459
Bank & Cash Bal￿￿5
Bank DepositAccounts
Bank Current Accounts
Total Bank & Cash Balances
51,973
41,921
93.894
50,275
46.184
96,459
Approved by the Trustee5 at a meeting on 16 April 2025 and signed on their behalf by:
Margaret Stokes
Treasurer
Date.. 16 April 2025

Rugby Avenue Congregational Church
Trustees, Report and Financial Statements for the year ended 31 December 2024
Notes to the financlal statements
Accounting Policies
Accounting standards
As the totsl income of the congregation is less than £250,IJX) the congregation have elected in
accordance with the provisions in The Charities Accounts and Reports Regulations (Northern
Ireland) 2015 to prepare its accounts on a re￿Ipts and payment basis.
Fund accounting
Unrestricted funds are expendable at the discretion of the management committee in the
furtherance of the charitable objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Endowment funds, in simple terms, refers to a gift of property or money given to a charity as a
restricted fund. Trust law ￿qUireS a charity to invest the assets of an endowment, or to retain
them for the charit￿$ use in furtheran￿ of its charitable purposes, rather than apply or Spend
them a5 income. The income generated from endowment funds held for investment is then used
to further the purposes of the charity.
ststus
The Rugby Avenue Congregational Church is an unincorporated associatlon and Is registered with
the Nl Charities Commission with registration number NIC11￿952.
Donatlons and Legades
Unrestrkted Restrkted Endowment
Fund5
Funds
Funds
2024
2024
2024
Total
2024
Total
2023
F￿eWill Offerings
Collections
Donations, grants and gifts
Gift Aid on Donations
6,610
8.059
355
3.770
6,610
8,296
2,840
3,770
8,215
8,395
8,224
237
2,485
Total Donations and Legacies
18,794
21,516
24.834
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Rugby Avenue Congregational Church
Trustees, Report and Financial Statements for the year ended 31 December 2024
Notes to the financial statements contlnued
Investment Income
Endowment
Funds
2024
Funds
2024
Funds
2024
Total
2024
Total
2023
Total Bank Interest
1,817
1,817
256
Total Investment Income
1.817
1,817
256
5. Other Income
Un￿Strkted Restricted Endowment
Funds
Funds
Funds
2024
2024
2024
Totsl
2024
Total
2023
Event I ncome
Other Income
594
594
660
1,203
Total Other Income
596
596
1,863
6. Ralsing Funds
Restrlrted Endowment
Funds
Funds
2024
2024
Funds
2024
Total
2024
Total
2023
FWO Envelopes
95
95
Totsl Raislng Funds
95
Nil expenditure in 2023 as sufficient FWO envelopes remained from those purchased in 2021.
11

Rugby Avenue Congregational Church
Trustees, Report and Financial Statements for the year ended 31 December 2024
Notes to the financlal ststements continued
7. Charltable Actlvitles
Endowment
Funds
2024
Funds
Z024
Funds
Totsl
2024
Totsl
2023
Ministry and Support Staff
Costs
Congregational Runnin8
Expenses
Christmas DIn￿r Caterin8
Buildin8 Maintenance
Expenses
Donatlons to Mlssions &
Charities
Con8re8ational Union of
Ireland Subscription
Governa nce Costs
Total Charltable Actlvltles
11828
11,828
11,910
1786
650
2.786
650
5.184
579
6.812
6.812
3,935
3.935
4,694
iio
278
iio
85
71
32.367
278
26.399
3.935
8. Fixed Assets
The congregation owns the Church premises situated at 8 Queensfort Road, Carryduff, BT8 8NG and the
associated fixtures. These have an insurance value of £2,567.875.
12

Rugby Avenue Congregational Church
Trustees, Report and Financial Statements for the year ended 31 December 2024
Notes to the financial statements continued
9. Fund Balances
2024
2023
Unre5trlcted Funds
At l January
Net Surplus/l- Def￿1t) for the year
Funds transfer
96.459
-1,352
-1,213
100,873
3,036
-1,378
At 31 December
%,459
Restrfrted Funds
At l January
Net Surplusll- Deficit) for the year
Funds transfer
At 31 December
Endowment Funds
At l January
Net Surplusll- Deficit ) for the year
Funds transFer
At 31 December
Totsl Funds
96,459
10. ReSmbursements to officets and the management commlttee
There were no expenses incurred b¥ the officers and management committee members in undertaking
the activities of the charity which required to be reimbursed.
Apart from the Minister (as declared within the Trustee's Report above) no other Trustee, Principal
Office Bearer or Management Committee member received any remuneration during the year (2023:
£Nil).
13