ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestricted Funds Restricted Funds Total 2023 Total 2022 Receipts Donation5 and legacies Charitable activities Other trading activities Investment Income Other 21056 1653 4205 25261 1653 22186 38 38 Total Receipts 22747 4205 26952 22186 Payments Raising funds Charitable activities Investment costs Other 26943 2030 28973 26855 Total Payments 26943 2030 28973 26855 Net receipts / (payments) Transfers between funds (41961 2175 120211 {46691 Net movement in funds Funds brought forward 14196) 12432 2175 30139 {2021) 42571 146691 47240 Funds carried forward li 8236 32314 40550 42571
ST. ANDREW'S PARISH CHURCH. ARDTREA CHURCH OF IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2023 Unrestrirted Funds Restricted Total Funds Total Funds Funds 2023 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 12432 (4196) 30139 2175 42571 12021) 47240 {4669) Bank and Cash at end of year 8236 32314 40550 42571 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 8236 42314 40550 42571 40550 42571
ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BA51S OF FINANCIAL sTATEMErs 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 {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 Restricted Funds Total 2023 Total 2022 Recorded giving". FWO Loose collections Donations and gifts Gift Aid Legacies and bequest 20387 282 4205 24592 282 l(K) 20070 662 1180 287 287 274 21056 4205 25261 22186
ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Total 2023 Total 2022 Income from cha ritable activities Fees from graveyard Fund raising events Membership fee5 Grants 793 793 260 260 61YJ 6CM) 1653 1653 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Funds Total 2023 Total 2022 Use of Hall Trading income INVESTMENT INCOME Unrestricted Funds Restricted Funds Totsl 2023 Total 2022 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 2023 OTHER INCOME Unrestricted Funds Restricted Funds Total 2023 Total 2022 Insurance claims Magaiines Other Income 38 38 38 38 RAISING FUNDS Unrestricted Funds Restricted Funds Total 2023 Total 2022 FWO envelopes Fundraising events CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Total 2023 Total 2022 Diocesan Assessments Ministry and support staff costs Congregational running expenses Donations to Mission5 and charities 14479 683 11681 100 14479 683 13711 IQK) 13601 iioo 8154 2030 26943 2030 28973 26855
ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER EXPENDITURE Unrestrirted Funds Restrirted Funds Total Z023 Total 2022 Church Properties Expenses 10. FIXED ASSET5 The congregation owns the Church premises situated at 50 Lower Grange Road. Cook5town, 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 2023 11. FUND BALANCES Fund Balance at start Receipts Payment Surplus / (Deficit) Transfer Balance at end Unrestricted Funds No. l Account 12432 22747 26943 14196) 8236 12432 22747 26943 (41961 8236 Restricted Funds Repair Fund Mission Account M issions/Cha rities 28209 1930 4205 2030 2175 30384 1930 30139 4205 2030 2175 32314 Total 42571 26952 28973 120211 40550