## **NEW MOSSLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** # **Financial Statements for the year ended 31st December 2023** **Registered Charity in Northern Ireland (NIC104226)** ## **New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland** ## **Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2023** |**Notes**
**Receipts**
Donations and legacies
**2**
Charitable activities
**3**
Other trading activities
**4**
Investment Income
**5**
Other
**6**
Organisations
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
**Payments**
Raising funds
**7**
Charitable activities
**8**
Investment costs
Other
**9**
Organisations
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
Net receipts / (payments)
Transfers between funds
Net movement in funds
Funds brought forward
Funds carried forward
**12**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
£
£
£
£
£
£49,440
£14,154
£0
£63,594
£53,110
£0
£1,574
£0
£1,574
£3,124
£600
£0
£0
£600
£1,000
£198
£0
£0
£198
£174
£0
£0
£0
£0
£0
£0
£8,765
£0
£8,765
£15,816
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0| |---|---| ||**£50,238**
**£24,493**
**£0**
**£74,731**
**£73,224**| ||£209
£0
£0
£209
£312
£44,877
£18,879
£0
£63,756
£50,149
£0
£0
£0
£0
£0
£140
£951
£0
£1,091
£1,320
£0
£12,537
£0
£12,537
£16,853
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0| ||**£45,226**
**£32,367**
**£0**
**£77,593**
**£68,634**| ||£5,012
-£7,874
£0
-£2,862
£4,590
-£402
£402
£0
£0
£0
£4,610
-£7,472
£0
-£2,862
£4,590
£62,863
£17,147
£0
£80,010
£75,420| ||**£67,473**
**£9,675**
**£0**
**£77,148**
**£80,010**| Page - 1 - ## **New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2023** ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |---|---|---|---|---|---| ||**Funds**|**Funds**|**Funds**|**2023**|**2022**| ||£|£|£|£|£| |**Funds Reconciliation**|||||| |Bank and Cash at start of year|£62,863|£17,147|£0|£80,010|£75,420| |Net movement in funds|£4,610|-£7,472|£0|-£2,862|£4,590| |Bank and Cash at end of year|**£67,473**|**£9,675**|0|**£77,148**|£80,010| |**Bank & Cash Balances**|||||| |Danske Bank No. 1||||**£71,808**|£70,136| |Danske Bank No. 2||||**NIL**|£62| |Cash in Hand - Organisations||||**£391**|£338| |Bank Current Accounts - Organisations||||**£4,949**|£9,474| ||||Sub total|**£77,148**|£80,010| |Endowment Funds||||**£0**|£0| ||||**Total**|**£77,148**|**£80,010**| |**Other Assets**||| |---|---|---| |Fixed Assets -**Note 10**||| |Church Premises||| |Fixtures and Fittings||| |Vehicles||| |Investments - GIF -**Note 11**||| |Gift Aid receivable on donations|£8,340|£5,993| |Other assets||| |**Liabilities**||| |Loans|0|0| |Other liabilities|0|0| Approved by the Kirk Session at a meeting on Monday and signed on its behalf by Name: _Howard Keery_ Name: _Mark Welsh_ Date: Date: Page -2- ## **New Mossley Prersbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2023** ## **Accounting Policies** ## **Basis of Financial Statements** As the total income of the congregation is less than £250,000 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 receipts and payments basis. ## **Fund Accounting** Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. ## **2. DONATIONS AND LEGACIES** |Gift Aid
United Appeal(G.Aid))
United Appeal(recorded)
Building Fund (recorded)
Donations/gifts (Missions)
Loose collections
Building Fund (G.Aid)
Recorded givings|Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2023
2022
£
£
£
£
£
£41,593
£0
£0
**£41,593**
£38,036
£0
£0
**£0**
£65
£0
£2,356
£0
**£2,356**
£1,995
£0
£205
£0
**£205**
£159
£0
£9,589
£0
**£9,589**
£5,025
£0
£428
£0
**£428**
£430
£140
£1,576
£0
**£1,716**
£1,996
£7,707
£0
£0
**£7,707**
£5,404| |---|---| ||**£49,440**
**£14,154**
**£0**
**£63,594**
£53,110| Page -3- ## **New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland** ## **Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2023** ## **3. Charitable Activities** |Fees from weddings and funerals
Fundraising events
Income: Flower Fd/Mags/Ben Fd
Grant: Youth Club N.B.C.|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
£
£
£
£
£
£0
£1,574
£0
£1,574
£2,659
£0
£0
£0
£0
£0
£0
£0
£0
£0
£465
£0
£0
£0
£0
£0| |---|---| ||**£0**
**£1,574**
£0
**£1,574**
£3,124| ## **4. Other Trading Activities** |Rents investment properties
Other investment income
Deposit interest
Bank Interest
**5. Investment Income**
Power NI
MENCAP Grant|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
£
£
£
£
£
£600
£0
£0
£600
£0
£0
£0
£0
£1,000| |---|---| ||**£600**
**£0**
**£0**
**£600**
£1,000| ||**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
£
£
£
£
£
£0
£0
£0
£0
£0
£198
£0
£0
£198
£174
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0| ||**£198**
0
0
**£198**
174| Page -4- ## **New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2023** ## **6. Other Income** |Insurance claims
FWO envelopes
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and Charities
**7. Raising Funds**
Fundraising events
Goverance Costs: Audit etc
Property Fund
**8. Charitable Activities**
United Appeal
Other income|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
£
£
£
£
£
£0
£0
£0
£0
£0
£0
£0
0
£0
£0| |---|---| ||**£0**
£0
0
**£0**
£0| ||**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
£
£
£
£
£
£209
£0
£0
£209
£312
£0
£0
£0
£0
£0| ||**£209**
**0**
**0**
**£209**
£312| ||**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
**£**
£
£
£
£
£7,117
£0
£0
£7,117
£5,954
£274
£0
£0
£274
£322
£24,523
£0
£0
£24,523
£22,801
£12,713
£0
£0
£12,713
£10,519
£0
£3,264
£0
£3,264
£3,179
£0
£2,573
£0
£2,573
£1,552
£0
£13,042
£0
£13,042
£5,622
£250
£0
£0
£250
£200| ||**£44,877**
**£18,879**
**£0**
**£63,756**
**£50,149**| Page -5- ## **New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland** ## **Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2023** ## **9. Other Expenditure** |**9. Other Expenditure**|||||| |---|---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| ||**Funds**|**Funds**|**Funds**|**2023**|**2022**| ||£|£|£|£|£| |Others: Fun Exps; Gifts|£0|£0|£0|£0|£524| |Others: Prizes|£140|£0|£0|£140|£172| |Others: Benevolent Fund|£0|£450|£0|£450|£380| |Others: Mags and Flower Fund|£0|£501|£0|£501|£244| ||**£140**|**£951**|**£0**|**£1,091**|**£1,320**| ## **10. Fixed Assets** The congregation owns the Church premises at Ballyearl Drive New Mossley Newtownabbey BT36 5XJ and a manse at 12 Dorchester Drive Newtownabbey BT36 5WP and the associated fixtures/fittings and equipment for use of the Minister. A combined insurance value of £1,783,027 at last renewal date. ## **11. Investments** The congregation has the following investments. Amounts are shown at market valuation |General Investment Fund at market valuation
Property
Other investments|2023
2022
£
£
0
0
0
0
0
0| |---|---| ||**£0**
**£0**| Page -6- ## **New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland** ## **Statement of Financial Activity (Receipts and Payments Accounts )** **Year ended 31 December 2023** ## **12. Fund Balances** |**Endowment Fund**
Womens Day
Moderator's Appeal
Grace and Hope Church
Wider World/Presby Herald
Flower Fund
Youth Accounts
**Organisations**
Tuesday Fellowship
**Bank - General Fund**
Benevolent Fund
**Unrestricted Funds**
**Other Restricted Funds**
**Restricted Funds**
Maintenance of Property
United Appeal
European Miss F/Ship
Children's Society
Summer Madness
Cancer Focus|**Balance**
**Receipts**
**Payment**
**Surplus /**
**Transfers**
**Balance**
**at start**
**(Deficit)**
**at end**
£
£
£
£
£
£
£62,863
£50,238
£45,226
£5,012
-£402
£67,473| |---|---| ||**£62,863**
**£50,238**
**£45,226**
**£5,012**
**-£402**
**£67,473**| ||£4,239
£10,017
£13,042
-£3,025
£0
£1,214
£0
£2,561
£3,264
-£703
£703
£0
£0
£0
£150
-£150
£150
£0
£0
£672
£672
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£150
£150
£0
£0
£0
£0
£129
£129
£0
£0
£0
£598
£625
£1,298
-£673
£75
£0
£0
£0
£174
-£174
£174
£0
£2,498
£1,073
£450
£623
£0
£3,121
£0
£196
£196
£0
£0
£0
£0
£305
£305
£0
£0
£0
£281
£24
£149
-£125
-£30
£126
£9,531
£8,741
£12,388
-£3,647
-£670
£5,214| ||**£17,147**
**£24,493**
**£32,367**
**-£7,874**
**£402**
**£9,675**| ||£0
£0
£0
£0
£0
£0| |**Total Funds**|**£80,010**
**£74,731**
**£77,593**
**-£2,862**
**£0**
**£77,148**| |**General Investment Fund**|**Valuation at**
**Start**
**Revaluation**
**Increase**
**Revaluation**
**at End**
**£0**
**£0**
**£0**| Page -7- ## **New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland** **Additional Notes to the accounts for members of the Congregation - 31 December 2023** ## **RECEIPTS** |**2**|**Donations and Legacies**||**3**|**Charitable Activities**|| |---|---|---|---|---|---| ||Gifts||||| |||||Widerworld|70| ||Grace & Hope|150||Presbyterian Herald|126| ||Childrens Society|672||Benevolent Fund|1073| ||Summer Madness|625||Flower Fund|305| ||Cancer Focus|129||**Total**|**1574**| ||**Total**|**1576**|||| ## **PAYMENTS** ## **8 Unrestricted Charitable Activities General Assembly Assessments** ||||| |---|---|---|---| |**General Assembly Assessments**||**Cong. running expenses**|| |Central Ministry Fund|1116|Internet|605| |Widows of Ministers' Fund|228|Power NI|1910| |Prolonged Disability Fund|228|Fire NI|554| |Incidental Fund|913|NI Water|426| |Ministerial Development Fund|101|Copyright|231| |Assembly Buildings Ext. Work|507|Stamps|8| |Sick Supply Fund|10|TV licence|159| |Students' Bursary Fund|406|Firmus Energy|4201| |PCI Pension Scheme|3608|Bank fees|140| |**Total**|**7117**|Expenses|500| |||Manse Rates|714| |**Ministry and Support Staff Costs**||Ground Rent|40| |||Phone|137| |Stipend|15031|Printing|1107| |National Insurance|853|Insurance|1981| |Ministerial Car Allowance|4020|**Total**|**12713**| |Ministerial Duties Allowance|2681||| |ER NIC on Allowances|925||| |Apprenticeship Levy|75||| |Cost of living Payment - Minister|257||| |Mileage|256||| |Pulpit Suppliy fees|425||| |**Total**|**24523**||| Page 8 ## **New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland** ## **Additional Notes to the accounts for members of the Congregation 31st December 2023** ## **Payments** **8 Restricted Charitable Activities** ## **Donations to Missions and Charities** |Childrens Society|672| |---|---| |Grace and Hope Churc|150| |Summer Madness|1298| |Cancer Focus|129| |European Mission|150| |Womens Day|174| |**Total**|**2573**| |**Properety Fund**|| |One 4 All|240| |Toilets|7278| |Glover Electrical|355| |Stephens Catering|252| |Manse repairs|474| |Lawnmower repairs|193| |Painting|4250| |**Total**|**13042**| Page 9