ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND
STATEMENT OF FI NANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestrirted
Funds
Restrirted
Funds
Total
2024
Total
2023
Receipt5
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
40419
212
3190
43609
212
25261
1653
38
Total Receipts
40631
3190
43821
26952
Payments
Raising funds
Charita ble activities
Investment cost5
Other
25781
150
25931
28973
Total Payments
25781
150
25931
28973
Net receipts / Ipaymentsl
Transfers between funds
14850
3040
17890
(20211
Net movement in funds
Funds brought forward
14850
8236
17890
40550
{20211
42571
32314
Funds carried forward
li
23086
35354
58440
40550

ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted Total Funds Total Funds
Funds
2024
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
8236
14850
32314
3040
40550
17890
42571
120211
Bank and Cash at end of year
23086
35354
58440
40550
Bank & Cash Balances
Bank Deposlt Accounts
Bank Current Accounts
Cash in Hand
23086
35354
58440
40550
58440
40550

ST. ANDREW'S PARISH CHURCH. ARDTREA CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
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 bas1S.
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 (b) 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
2024
Total
2023
Recorded giving: FWO
Loose collection5
Donations and gifts
Gift Aid
Legacies and bequest
21609
945
3190
24799
945
24592
282
i(x)
17554
311
17554
311
287
40419
3190
43609
25261

ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE AcfiviTIES
Unrestrirted
Funds
Restricted
Funds
Total
2024
Total
2023
Income from charitable activities
Fees from graveyard
Fundraising event5
Membership fees
Grants
793
212
212
260
600
212
212
1653
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Use of Hall
Trading income
INVESTMENT INCOME
Unrestricted
Funds
Restrirted
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Rents investment properties
Other investment income

ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND
NOTE5 TO THE ACCOUNTS (convd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restrirted
Funds
Total
2024
Total
2023
Insurance claim5
Magazines
Other Income
38
38
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Fund5
Total
2024
Total
2023
Diocesan Assessments
Ministry and support staff cost5
Congregational running expenses
Donations to Missions and charities
11313
1712
12756
11313
1712
12906
14479
683
13711
150
25781
150
25931
28973

ST. ANDREW'S PARISH CHURCH, ARDTREA CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2024
OTHER EXPENDITURE
Unrestrirted
Funds
Restricted
Funds
Total
2024
Total
2023
Church Properties Expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at 50 Lower Gran8e 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 2024
11. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
No. l Account
8236
40631
25781
14850
23086
8236
40631
25781
14850
23086
Restrirted Funds
Repair Fund
Mission Account
Missions/Charities
30384
1930
3190
150
3040
33424
1930
32314
3190
150
3040
35354
Total
40550
43821
25931
17890
58440