ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND STATEMENT OF FINANCIAL AcfiviTY {Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Funds Restrirted Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 15954 6232 22186 39042 480 Total Receipts 15954 6232 22186 39522 Payments Raising funds Charitable activities Investment costs Other 20921 5934 26855 23835 Total Payments 20921 5934 26855 23835 Net receipts / Ipaymentsl Transfers between funds 149671 298 146691 15687 Net movement in funds Funds brought forward 149671 17399 298 29841 146691 47240 15687 31553 Funds carried forward li 12432 30139 42571 47240
ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Total Funds Total Funds Fund5 2022 2021 Funds Reconciliation Bank and Cash atstart of year Net movement in funds 17399 149671 29841 298 47240 14669) 31553 15687 Bank and Cash at end of year 12432 30139 42571 47240 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 12432 30139 42571 47240 42571 47240
ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 December 2022 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 15 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 la) income from endowments which is to be expended only on the restricted purposes intended by the donor and {bl 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. DONATIONS AND LEGACIES Unrestricted Funds Restrirted Funds Total 2022 Total 2021 Recorded giving: FWO Loose collections Donations and gifts Gift Aid Legacies and bequest 15429 251 4641 411 1180 20070 662 1180 18052 383 345 274 274 20262 15954 6232 22186 39042
sr. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND NOTESTO THE ACCOUNTS 31 December 2022 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Total 2022 Total 2021 Income from charitable attivities Fees from graveyard Fundraising events Membership fees Grants 480 480 4. OTHER TRADING AcfiviTIES Unrestrirted Funds Restricted Funds Total 2022 Total 2021 Use of Hall Trading income INVESTMENT INCOME Unrestricted Funds Restricted Fund5 Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment properties Other investment income
ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2022 OTHER INCOME Unrestricted Funds Restrirted Funds Total 2022 Total 2021 Insurance claims Magazines Other Income RAISING FUNDS Unrestricted Funds Restrlcted Funds Total 2022 Total 2021 FWO envelopes Fundraising events CHARITABLE A1VITIEs Unrestricted Funds Restricted Funds Total 2022 Total 2021 Diocesan Assessments Ministry and support staff costs Congregational run ning expenses Donations to Missions and charities 13601 900 6420 13601 iioo 8154 4000 13508 loo 10132 95 200 1734 4000 20921 5934 26855 23835
ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND NOTES TO THE ACCOUNTS (conyd) 31 December 2022 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Total 2022 Total 2021 Church Properties Expenses 10. FIXED ASSETS The congregation owns the Church premises situated at 50 Lower Grange Road, Cookstown, BT80 8SL and the associated fixtures, fittings, plant and machinery.
ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 11. FUND BALANCES Fund Balance at start Receipts Payment Surplus / {Deficitl Transfer Balance at end Unrestricted Funds No. l Account 17399 15954 20921 14967) 12432 17399 15954 20921 149671 12432 Restricted Funds Repair Fund Mission Account Missions/Charities 24322 5519 5821 411 1934 4000 3887 {3589) 28209 1930 29841 6232 5934 298 30139 Total 47240 22186 26855 {46691 42571