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 sTATEME￿rs
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