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 A￿1VITIEs
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