Belvoir Presbyterian Church Annual Accounts 2024
NIC104242 Registered with The Charity Commission for Northern Ireland
Jesus 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 I.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
1. 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 (NI) 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 31[st] December 2024
| Summary of Accounts | Note | Unrestricted Funds |
Restricted Funds | Endowment Funds |
Total 2024 | Total 2023 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Receipts | ||||||
| Donations and Legacies | ||||||
| Charitable Activities | ||||||
| Other TradingActivities | ||||||
| Investment Income | ||||||
| Other | 2 | £21,796.00 | £20,465.00 |
£42,261.00 | £51,170.00 | |
| Sale of Investments | ||||||
| Sale of Fixed Assets | ||||||
| Loans Received | ||||||
| Total Receipts | £21,796.00 | £20,465.00 |
£42,261.00 | £51,170.00 | ||
| Payments | ||||||
| RaisingFunds | ||||||
| Charitable Activities | 3 | £6,479.00 | £6,479.00 | £7,276.00 |
||
| Investment Costs | ||||||
| Other | 3 | £13,573.00 | £14,687.00 |
£28,260.00 | £33,822.00 | |
| Purchase of Investments |
||||||
| Purchase of fixed assets | ||||||
| Loan Repayments | ||||||
| Total Payments | 3 | £13,573.00 | £21,166.00 |
£34,739.00 | £41,098.00 | |
| Transfers | ||||||
| Net movement in funds | £8,223.00 | -£701.00 |
£7,522.00 | £10,072.00 | ||
| Funds brought forward | £31,039.00 | £25,276.00 |
£56,315.00 | £46,243.00 | ||
| Funds carried forward | £39,262.00 | £24,575.00 |
£63,837.00 | £56,315.00 |
2. Income
| Belvoir P.C. Income 2024(Note 2) | Total 2024 | Total 2023 |
|---|---|---|
| Unrestricted Income(General Account) | ||
| F.W.O. | £17,051.00 | |
| F.W.O. Gift Aid | £2,663.00 | |
| Loose Offering | £908.00 | |
| Periodicals | £70.00 | |
| In Memoryof M. Ferguson | £100.00 | |
| In Memoryof R. Burke | £40.00 | |
| Heat and Light(from Organisations) | £323.00 | |
| Heat and Light(Easter Offering) | £454.00 | |
| Easter OfferingGift Aid | £70.00 | |
| Bank Interest | £117.00 | |
| Total Unrestricted Income | £21,796.00 | £27,357.00 |
| Restricted Income in the General Account | ||
| United Appeal | £1,702.00 | |
| United Appeal Gift Aid | £357.00 | |
| Tearfund | £165.00 | |
| Kenya Sunbeam Ministries(Harvest Offering) | £421.00 | |
| Coin Jar(Kenya Sunbeam Ministries) | £92.00 | |
| Blythswood Care | £52.00 | |
| Catechisms | £135.00 | |
| Royal British Legion | £107.00 | |
| EMF(General Fund) | £115.00 | |
| PropertyFund | £4,831.00 | |
| MissionaryFund | £3,004.00 | |
| Total Restricted Income in the General Account | £10,981.00 | £14,328.00 |
| Other Restricted Income | ||
| Manse Account | £6,010.00 | |
| BowlingClub | £410.00 | |
| FridayFocus | £2,228.00 | |
| Lunch Club | £836.00 | |
| Total | £9,484.00 | £9,485.00 |
| Total Restricted Income | £20,465.00 | £23,813.00 |
| Total Income | £42,261.00 | £51,170.00 |
3. Expenses
| Belvoir P.C. Expenditure 2024(Note 3) | Total 2024 | Total 2023 |
|---|---|---|
| Expenditure from Unrestricted Funds | ||
| Assessments | ||
| Central MinistryFund | £388.00 | |
| Widows of Ministers' Fund | £70.00 | |
| Incidental Fund | £279.00 | |
| Prolonged DisabilityFund | £54.00 | |
| Church House Repairs | £140.00 | |
| Ground Rent | £40.00 | |
| Sick Supply | £2.00 | |
| Student BursaryFund | £124.00 | |
| Ministerial Development Fund | £8.00 | |
| Communications | £109.00 | |
| Assessments | £1,214.00 | £1,737.00 |
| Other Unrestricted Expenditure | ||
| PresbyteryFees | £211.00 | |
| Pulpit Supply | £2,776.00 | |
| Electricity | £2,046.00 | |
| Oil | £2,825.00 | |
| Church Insurance | £2,701.00 | |
| Water Rates | £507.00 | |
| F.W.O. Envelopes | £160.00 | |
| Web-Site Expenses | £230.00 | |
| Periodicals | £70.00 | |
| Outreach | £70.00 | |
| Printer Ink | £164.00 | |
| Stationery | £80.00 | |
| Postage | £60.00 | |
| C.C.L.I. License | £97.00 | |
| Gift Tokens | £50.00 | |
| Christmas Gifts for the Congregation | £115.00 | |
| Hospitality | £43.00 | |
| Wireless Mouse | £11.00 | |
| Keys | £26.00 | |
| Bank Fees | £117.00 | |
| Total | £12,359.00 | £16,356.00 |
| Total of Unrestricted Expenditure | £13,573.00 | £18,093.00 |
| Expenditure from Restricted Funds | ||
|---|---|---|
| PropertyFund | £6,039.00 | |
| Manse Account | £4,939.00 | |
| BowlingClub | £447.00 | |
| FridayFocus | £2,443.00 | |
| Lunch Club | £479.00 | |
| Christmas Books | £80.00 | |
| Catechisms | £135.00 | |
| Royal British Legion | £107.00 | |
| Outreach Literature | £18.00 | |
| Total | £14,687.00 | £15,729.00 |
| Total Expenditure(apart from Charitable Activities) | £28,260.00 | £33,822.00 |
| Expenditure on Charitable Activities(Note 3) | ||
| Tearfund | £165.00 | |
| Blythswood | £52.00 | |
| E.M.F.(General Fund) | £115.00 | |
| Kenya Sunbeam Ministries | £513.00 | |
| United Appeal | £2,059.00 | |
| Gifts from the MissionaryFund | £3,575.00 | |
| Total Expenditure on Charitable Activities | £6,479.00 | £7,276.00 |
| Total Restricted Expenditure | £21,166.00 | |
| Total Expenditure | £34,739.00 | £41,098.00 |
Appendices
Appendix 1 - Envelope Giving 2024
| No | F.W.O. | Property | Missionary | U.A. | Easter | Harvest | Total |
|---|---|---|---|---|---|---|---|
| 1 | £520.00 | £5.00 |
£525.00 | ||||
| 2 | £3.00 | £1.00 |
£1.00 |
£1.00 | £1.00 |
£7.00 | |
| 3 | £244.00 | £84.00 |
£51.00 |
£51.00 | £10.00 |
£440.00 | |
| 6 | £470.00 | £480.00 |
£1,170.00 |
£235.00 | £100.00 | £60.00 |
£2,515.00 |
| 8 | £193.00 | £163.00 |
£61.00 |
£56.00 | £23.00 |
£26.00 |
£522.00 |
| 9 | £250.00 | £5.00 | £10.00 |
£265.00 |
|||
| 10 | £560.00 | £560.00 | |||||
| 11 | £1,000.00 | £200.00 |
£500.00 |
£65.00 | £1,765.00 |
||
| 12 | £400.00 | £2,000.00 | £200.00 |
£50.00 | £50.00 |
£2,700.00 |
|
| 16 | £1,800.00 | £405.00 |
£75.00 |
£710.00 | £30.00 |
£30.00 |
£3,050.00 |
| 19 | £445.00 | £20.00 | £465.00 | ||||
| 20 | £250.00 | £250.00 | |||||
| 21 | £25.00 | £25.00 | |||||
| 22 | £250.00 | £250.00 | |||||
| 23 | £420.05 | £420.05 | |||||
| 24 | £1,100.00 | £80.00 |
£20.00 | £1,200.00 | |||
| 26 | £100.00 | £100.00 | |||||
| 27 | £340.00 | £340.00 | |||||
| 28 | £520.00 | £520.00 | |||||
| 29 | £585.00 | £20.00 |
£85.00 |
£85.00 | £30.00 |
£50.00 |
£855.00 |
| 31 | £100.00 | £100.00 | |||||
| 34 | £590.00 | £100.00 |
£30.00 |
£380.00 | £1,100.00 | ||
| 35 | £130.00 | £78.00 |
£26.00 |
£26.00 | £260.00 | ||
| 36 | £1,020.00 | £20.00 | £20.00 |
£1,060.00 |
|||
| 41 | £1,500.00 | £1,500.00 | |||||
| 43 | £10.00 | £10.00 |
£20.00 | ||||
| 44 | £491.00 | £60.00 |
£181.50 |
£115.00 | £30.00 |
£50.00 |
£927.50 |
| 45 | £104.00 | £104.00 | |||||
| 46 | £1,040.00 | £24.00 |
£14.00 |
£6.00 | £40.00 |
£40.00 |
£1,164.00 |
| 48 | £244.00 | £24.00 |
£23.00 |
£17.00 | £10.00 |
£20.00 |
£338.00 |
| 49 | £1,997.00 | £1,997.00 | |||||
| 50 | £350.00 | £350.00 | |||||
| Totals | £17,051.05 | £3,734.00 | £2,437.50 |
£1,702.00 | £349.00 | £421.00 | £25,694.55 |
Appendix 2 – Further details of Income and Expenditure
| Property Fund Summary 2024 | ||||
|---|---|---|---|---|
| Income | Expenditure | |||
| OpeningBalance | £6,298.01 | Cleaner | £2,366.00 | |
| Contributions | £3,734.00 | Grounds Maintenance | £697.00 | |
| Gift Aid | £1,097.38 | Roof Cleaning | £2,400.00 | |
| Portable Appliance Testing | £158.40 | |||
| Time Clock | £71.80 | |||
| SafetyService Agency | £176.64 | |||
| Paper Towels | £64.50 | |||
| Neon Tubes | £14.40 | |||
| Plumber | £90.00 | |||
| ClosingBalance | £5,090.65 | |||
| Total | £11,129.39 | Total | £11,129.39 | |
| Missionary Fund Summary 2024 |
||||
|---|---|---|---|---|
| Income | Expenditure | |||
| OpeningBalance | £4,207.23 | SASRA | £100.00 | |
| Contributions | £2,437.50 | Christian Unions Ireland | £100.00 | |
| Tearfund | £164.50 | The Christian Institute | £100.00 | |
| E.M.F. (General Fund) | £114.50 | Revival Movement Association (Every Home Crusade) |
£100.00 | |
| Blythswood Care | £52.05 | Wycliffe Bible Translators | £100.00 | |
| Harvest Offering (Kenya Sunbeam Ministries) |
£421.00 | E.M.F. | £600.00 | |
| Coin Jar (Kenya Sunbeam Ministries) |
£91.56 | International Mission to Jewish People | £200.00 | |
| Gift Aid | £566.78 | Kenya Sunbeam Ministries | £100.00 | |
| Naomi Keefe(P.C.I.) | £200.00 | |||
| John and Birita Timothy (O.M.F.) | £200.00 | |||
| Wilson and Irene McMahon(O.M.F.) | £400.00 | |||
| Shelter Now UK | £200.00 | |||
| Mission Africa(Brian Wilson) | £200.00 | |||
| Hamsayeh International | £200.00 | |||
| Josh McCance(P.C.I.) | £200.00 | |||
| MERF | £100.00 | |||
| Seafarers' Christian Friend Society | £200.00 | |||
| The Bible SocietyN.I. | £100.00 | |||
| All Nations Ministries | £75.00 | |||
| Thompson House | £100.00 | |||
| Blythswood Ireland | £52.05 | |||
| EMF(General Fund) | £114.50 | |||
| Tearfund | £164.50 | |||
| CoinJar(Kenya Sunbeam Ministries) | £91.56 | |||
| Harvest Offering (Kenya Sunbeam Ministries) |
£421.00 | |||
| ClosingBalance | £3,636.51 | |||
| Total | £8,055.12 | Total | £8,055.12 |
| Manse Account 2024 | ||||
|---|---|---|---|---|
| Income | Expenditure | |||
| OpeningBalance | £12,145.62 | Tree Removal | £456.00 | |
| Rent | £6,000.00 | Manse Rates | £2,004.48 | |
| Donation | £10.00 | Cleanzone(Gutters) | £65.00 | |
| Carryduff Saw Mills (Fence Timber) |
£650.00 | |||
| Bank Fees | £33.08 | |||
| SkipHire | £150.00 | |||
| RayLight(Fencing) | £1,100.00 | |||
| Boiler Service | £60.00 | |||
| Garden Tidy-Up | £420.00 | |||
| ClosingBalance | £13,217.06 | |||
| Total | £18,155.62 | Total | £18,155.62 |
| Bowling Club 2024 | ||||
|---|---|---|---|---|
| Income | Expenditure | |||
| OpeningBalance | £217.00 | BowlingClub Dinner | £224.00 | |
| MembershipFees | £410.00 | Heat and Light | £223.00 | |
| Cash in Hand | £180.00 | |||
| Total | £627.00 | Total | £627.00 | |
| Tiny Talk 2024 | ||||
| Income | Expenditure | |||
| OpeningBalance | £544.62 | Cash in Hand | £39.61 | |
| Cash in Hand | £39.61 | ClosingBalance | £544.62 | |
| Total | £584.23 | Total | £584.23 |
| Lunch Club 2024 | ||||
|---|---|---|---|---|
| Income | Expenditure | |||
| OpeningBalance | £64.17 | Meals(BHSCT) | £405.00 | |
| Donations | £535.67 | Publicity | £29.79 | |
| Gift Aided Donation(11) | £300.00 | Stamps | £6.80 | |
| Bank Fees | £36.76 | |||
| ClosingBalance | £421.49 | |||
| Total | £899.84 | Total | £899.84 | |
| Friday Focus 2024 | ||||
| Income | Expenditure | |||
| OpeningBalance | £530.53 | Tuck Expenses | £1,116.14 | |
| Dues | £331.60 | Juniors' Trip (includes minibus hire) | £320.00 | |
| Tuck Shop | £1,007.30 | Seniors' Trips(includes minibus hire) |
£653.00 | |
| Donations | £74.01 | Equipment & Prizes | £100.79 | |
| Juniors' Trips(Zoo/Cinema) | £243.00 | Heat & Light | £100.00 | |
| Senior Trips(Lost City, Bowling, Prison Island) |
£502.00 | Bank Fees | £45.19 | |
| Treasure Hunt | £70.00 | Treasure Hunt | £108.00 | |
| ClosingBalance | £315.32 | |||
| Total | £2,758.44 | Total | £2,758.44 | |
| Women's Focus 2024 | ||||
| Income | Expenditure | |||
| OpeningBalance | £404.45 | ClosingBalance | £404.45 | |
| Total | £404.45 | Total | £404.45 | |