E)elvoir Presbyterian church Annual Accounts 2023 Regstered with The charity Commission for Northern Ireland NIC10+242 111 11 ,11 Je5U5 First in Everything The books and records of the church have been independently examined (in accordance with Section 65 of the Charities Act) by Mr l.G. Wright B.A. C.A. who validated the Receipts and Payments schedules produced from them to be an accurate representation of fact. Notes to the Accounts Accounting Policies Basis of Financial Statements As the total income of the congregation is less than £250,000, the congregation has elected, in accordance with the provisions in The Charities, Accounts and Reports Regulations (Nl} 2015, to prepare its accounts on a receipts and payments basis. Fund Accounting Restricted Funds are made up of donations or grants for a specific congregational activity intended by the donor. Unrestricted Funds are income funds which are to be spent on the congregation's general purposes. Belvoir Presbyterian Church Statement of Financial Activity (Receipts and Payments Accounts) For the year ended 31st December 2023 Unrestricted Funds Endowment Funds Summary of Accounts Note Restricted Funds Total 2023 Total 2022 Receipts Donations and Legacies Charitable Activities Other Trading Activities Investment Income Other £27,357.00 £23,813.00 £51,170.00 o ItLs-.00 Sale of Investments Sale of Fixed Assets Loans Received Total Receipts £27,357.00 £23,813.00 ¥5 110.¢¢ o,Lrls 00 Payments Raising Funds Charita ble Activities Investment Costs Other £7,276.00 £7,276.00 £7,304.00 £18,093.00 £15,729.00 £33,822.00 £33,288.00 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments £18,093.00 £23,005.00 £41,098.00 £40,592.00 Transfers Net movement in funds Funds brought forward £9,264.00 £21,775.00 £808.00 £24,468.00 £10,072.00 £46,243.00 -£167.00 £46,410.00 Funds carried forward £31,039.00 £25,276.00 £56,315.00 £46,243.00 Income Belvoir P.C. Income 2023 (Note 2) Total 2023 Total 2022 Unrestricted Income (General Account) F.W.O. F.W.O. Gift Aid Loose Offering Gift Aid Envelopes Periodica Is In Memory of Mary Pratt In Memory of Sadie Lynar In Memory of Hannah Graham In Memory of Alice Pavoux In Memory of Gilbert Anderson and Norman Mannis Heat and Light {from Organisations) Heat and Light (Easter Offering) Easter Offering Gift Aid 60th Anniversary Gift Hall Rental (BBC) Miscellaneous Income Bank Interest £18,922.00 £2,665.00 £624.00 £160.00 £69.00 £250.00 £2,150.00 £40.00 £40.00 £1,000.00 £240.00 £424.00 £36.00 £60.00 £655.00 £1.00 £21.00 Total Unrestricted Income £27,357.00 £21,506.00 Restricted Income in the General Account United Appeal United Appeal Gift Aid Tearfund (Syrian Earthquake) Tearfund (Harvest Offering) Harvest Offering / Tearfund Gift Aid Carol Service Offering (Tearfundl Tearfund Torch Trust (Coin Jar) Outreach Literature Royal British Legion Presbyterian Children's Society {Coin Jar)+ Harvest Loose Off. Gift for Manse Tenants Christmas Books Property Fund Missionary Fund £1,998.00 £395.00 £365.00 £424.00 £62.00 £24.00 £1.00 £ioo.00 £200.00 £89.00 £77.00 £300.00 £80.00 £6,103.00 £4,110.00 Total Restricted Income in the General Account £14,328.00 £4,029.00 Other Restricted Income Manse Account Bowling Club Friday Focus Lunch Club £6,000.00 £563.00 £2,354.00 £568.00 Total £9,485.00 £14,890.00 Total Restricted Income £23,813.00 £18,919.00 Total Income £51,170.00 £40,425.00 Expenses Belvoir P.C. Expenditure 2023 {Note 3) Total 2023 Total 2022 Expenditure from Unrestricted Funds Assessments Central Ministry Fund Widows of Ministers, Fund Incidental Fund Prolonged Disability Fund Church House Repairs Ground Rent Sick Supply Student Bursary Fund Ministerial Development Fund Assessments £540.00 £iio.00 £442.00 £iio.00 £245.00 £40.00 £5.00 £196.00 £49.00 £1,737.00 £2,125.00 Other Unrestricted Expenditure Presbytery Fees Pulpit Supply Electricity £236.00 £3,984.00 £4,425.00 £3,376.00 £2,574.00 £431.00 £148.00 £230.00 £116.00 £126.00 £90.00 £55.00 £93.00 £50.00 £250.00 £67.00 £40.00 £6.00 £42.00 £17.00 Church Insurance Water Rates F.W.O. Envelopes Web-site Expenses Periodicals Printer Ink Stationery Postage C.C.L.l. License Gift Tokens Christmas Books for the Congregation Hospitality Microphone Batteries Christianity Explored Resources Bank Fees Total £16,356.00 £18,230.00 Total of Unrestricted Expenditure £18,093.00 £20,355.00 Expenditure from Restricted Funds Property Fund Manse Account Bowling Club Tiny Talk Friday Focus Women's Focus Lunch Club Outreach Literature Gift to Manse Tenants £4,476.00 £7,117.00 £679.00 £10.00 £2,300.00 £10.00 £655.00 £182.00 £300.00 Total £15,729.00 £8,009.00 Total Expenditure (apart from Charitable Activities) £33,822.00 33, [%% Qo Expenditure on Charitable Activities (Note 3) Tearfund Lady Johnston's Bounty Torch Trust Presbyterian Children's Society The Royal British Legion United Appeal Gifts from the Missionary Fund Missionary Account Bank Fees £876.00 £55.00 £ioo.00 £77.00 £89.00 £2,393.00 £3,652.00 £34.00 Total Expenditure on Charitable Activities Total Restricted Expenditure Total Expenditure £7,276.00 £23,005.00 £41,098.00 Appendices Appendix l - Envelope Giving 2023 No F.W.O. £530.00 £109.00 £200.00 £53.00 £390.00 Property £15.00 £52.00 Missionary £20.00 £52.00 United Appeal Easter £30.00 £10.00 Harvest Total £595.00 £275.00 £200,00 £106.00 £1,910.00 £460.00 £295.00 £470.00 £1,140.00 £2,750.00 £3,195.00 £95.00 £85.00 £1,280.00 £245.00 £122.50 £256.40 £415.10 £1,160.00 £1,299.00 £520.00 £745.00 £225.00 £ioo.00 £2,360.00 £1,100.00 £260.00 £950.00 £2,180.00 £15.00 £315.00 £799.50 £1,172.00 £344.00 £1,405.00 £390.00 £52.00 £53.00 £640.00 £162.00 £640.00 £60.00 £90.00 £43.00 £75.00 £24.00 £5.00 £75.00 £19.00 £5.00 £152.00 £285.00 £470.00 £1,000.00 £200.00 £1,740.00 £90.00 £85.00 10 11 12 16 17 £140.00 £250.00 £85.00 £2,200.00 £395.00 £50,00 £30.00 £50.00 £20.00 £925.00 £5.00 18 19 20 21 22 23 £780.00 £40.00 £330.00 £130.00 £245.00 £122.50 £256.40 £415.10 £1,030.00 £1,299.00 £520.00 £530.00 24 27 £90.00 £20.00 £20.00 28 29 30 31 33 34 35 36 41 £45.00 £25.00 £20.00 £610.00 £120.00 £78.00 £70.00 £70.00 £30.00 £180.00 £60.00 £950.00 £370.00 £130.00 £910.00 £2,180.00 £15.00 £145.00 £20.00 £20.00 £600.00 £90.00 £26.00 £ioo.00 £470.00 £26.00 £ioo.00 £50.00 £20.00 £20.00 42 43 44 46 48 49 50 £115.00 £25.00 £15.00 £32.00 £11.00 £5.00 £50.00 £60.00 £15.00 £10.00 £25.00 £40.00 £10.00 £453.00 £1,012.00 £270.00 £1,405.00 £340.00 £99.00 £28.00 £20.00 £140.50 £21.00 £20.00 £9.00 £50.00 £18,922.00 £4,804.00 £2,662.50 £1,998.00 £424.00 £424.00 £29,234.50 Appendix 2 - Further details of Income and Expenditure Property Fund Summary 2023 Income Expenditure Opening Balance Contributions Dream Scheme Bank Interest Gift Aid £4,671.89 £4,804.00 £123.75 £64.59 £1,110.09 Cleaner Grounds Maintenance Roof Repairs (Glenn Floyd) Window Repairs (Adrian McAuleyl Fence Repairs Safety Service Agency Radiator Repairs Bank Fees £2,366.00 £640.00 £744.00 £216.00 £iio.00 £210.18 £60.00 £130.13 Closing Balance £6,298.01 Total £10,774.32 Total £10,774.32 Manse Account 2023 Income Opening Balance Rent Expenditure Bathroom Renovations Manse Rates Door Handles / Hinge5 Plumber Bank Fees A. Francey (Electrician) Minor Repairs Closing Balance £13,262.42 £6,000.00 £4,894.80 £1,927.53 £19.98 £70.00 £34.49 £iio.00 £60.00 £12,145.62 Tota I £19,262.42 Total £19,262.42 Missionary Fund Summary 2023 Income Opening Balance Contributions Interest Expenditure Jose and Anneke de Segovia (E.M.F.) Antonio and Anna de Nola IE.M.F.) SASRA Christian Unions Ireland The Christian Institute Revival Movement Association {Every Home Crusade) Wycliffe Bible Translators Vitalii Mariash IE.M.F.) Martin Hjellvik {E.M.F.) E.M.F. International Mission to Jewish People James and Heather Cochrane (P.C.l.I Naomi Keefe IP.C.I.) John and Birita Timothy (O.M.F.) Wilson and Irene Mcmahon (O.M.F.) Shelter Now UK Mission Africa (Brian Wi150n) Hamsayeh International Josh Mccance (P.C.l.) MERF Seafarers, Christian Friend Society The Bible Society N.1. Blythswood Care Wycliffe Bible Translators Bank Fees Closing Balance £3,783.52 £2,662.50 £3.28 £ioo.00 £200.00 £ioo.00 Uncashed Cheque from 2022 Donations to E.M.F. £200.00 £440.00 £ioo.00 £ioo.00 Donation to Blythswood Care Donation to Seafarers, C.F.S. Wycliffe Bible Society Gift Aid £200.00 £1.50 £10.00 £591.87 £ioo.00 £ioo.00 £ioo.00 £ioo.00 £340.00 £200.00 £200.00 £200.00 £200.00 £200.00 £100.00 £200.00 £200.00 £200.00 £ioo.00 £201.50 £ioo.00 £200.00 £10.00 £33.94 £4,207.23 Total £7,892.67 Total £7,892.67 Tiny Talk 2023 Income Opening Balance Cash in Hand Expenditure Bank Fees Cash in Hand Closing Balance £554.62 £39.61 £10.00 £39.61 £544.62 Total £594.23 Total £594.23 Bowling Club 2023 Income Opening Balance Membership Fees Donation Expenditure Bowling Club Dinner Heat and Light Cash in Hand £333.00 £509.00 £54.00 £439.00 £240.00 £217.00 Total £896.00 Total £896.00 Women's Focus 2023 Income Expenditure Opening Balance Bank Interest £414.33 £0.12 Bank Charges Closing Balance £10.00 £404.45 Total £414.45 Tota I £414.45 Lunch Club 2023 Income Opening Balance Donations Expenditure Meals (BHSCTI Gifts to Speakers Publicity Stamps Bank Fees Closing Balance £151.85 £567.69 £371.25 £210.00 £19.54 £15.44 £39.14 £64.17 Total £719.54 Total £719.54 Friday Focus 2023 Income Opening Balance Dues Tuck Shop Donations Juniors, Trip {We are Vertigo) Senior Trips {E. Irvine & Prison Island) Treasure Hunt Expenditure Tuck Expenses Juniors, Trip Seniors, Trips Prizes Christmas Expenses & Chn's Gifts Publicity Sundries Bank Fees Treasure Hunt Closing Balance £477.18 £342.80 £965.00 £340.00 £105.00 £457.50 £142.50 £1,009.03 £177.50 £822.00 £28.30 £42.68 £25.06 £36.91 £42.36 £115.61 £530.53 Total £2,829.98 Total £2,829.98 Belvoir Pre8byterian Church 24C Dunseverick Avenue Belfast BT8 7EA Sunday 16th June 2024 Dear Sir. The Financial Statements for the year ended 318t December 2023 weTr re￿IVed. considered and adopted at a meeting of the Congregation held on 16th June 2024. Thi8 wa8 on the prop08al of D AU I and 8e(x)nded by ofl h OERSo(xl Your8 f￿thfUllY B. S. DUllw￿)dy (Clerk of Se88ion) Rev. Dr B. Walker (Convenor)