DESERTCREAT PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading attivities
Investment Income
Other
74031
5252
468
2636
994
11595
140
85626
5392
468
2808
994
82902
1300
380
806
9991
172
Total Receipts
83381
11907
95288
95379
Payment5
Raising funds
Charitable activities
Investment costs
Other
101316
1350
102666
80853
Total Payments
101316
1350
102666
80853
Net receipts / {paymentsl
Transfer5 between funds
1179351
17650
10557
1176501
173781
14526
Net movement in funds
Funds brought forward
12851
38593
170931
85549
173781
124142
14526
109616
Funds carried forward
12
38308
78456
116764
124142

DESERTCREAT PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestrirted
Funds
Restricted Total Funds Total Funds
Funds
2022
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
38593
12851
85549
17093)
124142
{73781
109616
14526
Bank and Cash at end of year
38308
78456
116764
124142
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
38308
78456
116764
124142
116764
124142

DESERTCREAT PARISH CHURCH, COOKSTOWN 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 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 la} income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ib) 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
Unrestrirted
Funds
Restricted
Funds
Total
2022
Total
2021
Recorded giving
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
54051
1267
2605
16108
11495
65546
1267
2705
16108
64528
212
2198
15964
loo
74031
11595
85626
82902

DESERTCREAT PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
1157
3040
1055
1157
3180
1055
140
1300
5252
140
5392
1300
OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Hall Hire
Trading income
468
468
380
468
468
380
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Fund5
Total
2022
Total
2021
Deposit interest
RCB Distribution
Rents investment properties
Other investment income
172
172
2636
2636
798
2636
172
2808
806

DESERTCREAT PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Expenses Contribution
Insurance Claim
Other income
854
854
2020
140
140
7971
994
994
9991
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Fund5
Total
2022
Total
2021
Diocesan Assessments
Ministry and support staff costs
Congregational running expenses
Donations to M issions and charities
46470
1470
53186
190
46470
1470
53186
1540
46081
1580
32192
iooo
1350
101316
1350
102666
80853

DESERTCREAT PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Investment 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.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
Property
Other investments

DESERTCREAT PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
12. FUND BALANCES
Fund
Balance at
Start
Receipts
Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
No. l Account
38593
83381
101316
(179351
17650
38308
38593
83381
101316
1179351
17650
38308
Restricted Funds
Fabric Fund Account
No. l Account- Missions/Charities
85549
11907
11907
113501
1190001
1350
78456
1350
85549
11907
1350
10557
{176501
78456
Total
124142
95288
102666
173781
116764