IMMANUEL CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Financial Statements
for the year ended 31st December 2023
Reglstered Charity in Northern Ireland (NIC104450)

Immanuel Presbyterlan Church- a Congregatlon of The Presbyterian Church in Ireland
Statement of Flnanclal Activity l Receipts and Payments Account I
for the year ended 31 December 2023
Unrestrlrted Restrlcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Notes
Recelpt5
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
Or8anlsations
£109,289
£0
£0
£3.443
£0
£0
£32,344
£0
£0 £141,633
£0
£0
£0
£0
£8,981
£280
£17,806
£139,678
£0
£0
£2,389
£1,291
£15,596
£0
£5,538
£280
£17,806
£0
£0
£0
Sale of Investments
Sale of fixed assets
Loans Received
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
Total Recelpts
£112,732
£55,968
£0 £168,700
£158,954
Payments
Ralsing funds
Charitable activities
I nvestment cost5
Other
Or8anlsation5
£0
£120,160
£0
£0
£0
£0
£51,983
£0
£0
£21,708
£0
£0
£0 £172,143
£0
£0
£0
£0
£0
£21,708
£0
£209,213
£0
£0
É16,412
Purchase of Investments
Purchase of fixed assets
Loan Repayment5
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
Total Payments
£120,160
£73.691
£0 £193,851
£225,625
Net receipts / (payments)
Transfers between funds
-£7,428
-£3,799
-£17,723
£3,799
£0
£0
-£25,151
£0
-£66,671
£0
Net movement in funds
-£11.227
-£13,924
£0
-£25,151
-£66,671
Funds brought forward
£244,884
£438,893
£0 £683,777
£750,448
Funds carried forward
12
£233,657
£424,969
£0 £658,626
£683,777
Page -l-

Immanuel Presbyterian Church - a Congregation of The Presbyterian Church In Ireland
Statement of Financial Actlvlty ( Receipts and Payments Account )
statement of Assets and Liablllties as at 31 December 2023
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Funds Reconclllatlon
Bank and Cash at start of year
Net movement in funds
£244,884
-£11,227
£438,893
-£13,924
£0
£0
£683,777
-£25,151
£750,448
-£66,671
Bank and Cash at end of year
£233,657
£424,969
£0
£658.626
£683,777
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in hand - Organ15ations
Bank Current Accounts - Or8anisations
£527,435
£119,392
£1,648
£10,151
£658.626
£321,180
E346,895
£2,680
£13,022
£683,777
Total
Other Assets
Fixed Assets - Note 10
Church Premises
Fixtures and Fittings
Vehicles
£0
£0
£0
£0
£0
£0
Investments- Note 11
Gift Ald recelvable on donations
Other assets
£0
£21,114
£0
£0
£19,653
£0
Llabllltles
Loans
Other liabilities
£0
£0
Approved by the Kirk Session at a meeting on 17th April 2024 and sl8ned on
its behalf by...
Name
Alan Bridle
Name
Simon Houston
Dote..
Date."
Page -2-

Immanuel Presbyterlan Church- a Congregatlon of The Presbyterlan Church In Ireland
Statement of Flnanclal Actlvlty ( Recelpts and Payments Account )
Notes to the accounts - 31 December 2023
Accountlng PolScles
Basls of Flnanclal 5tatementS
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 ba515.
Fund Accountlng
Endowment funds are funds. the capltal of whlch must be retalned either permanently
or at the con8re8ation's discretion; the income derived from the endowment is to be
used elther as restricted or unrestrlcted income funds depending upon the purpose
for which the endowment was established in the first place.
Restricted funds comprise la) income from endowments whlch Is to be expended only
on the restricted purposes intended by the donor and (bl revenue donations or
grants for a speclfic congregatlonal actlvity 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 congreBation's general
purposes. Deslgnated funds are general funds set aside by the congregatlon for use in
the future.
Oonat5ons and Legacies
U rlrestricted Restrlcted
Fund5
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded givin8S
Loose collections
Donations and Gifts
Maintenance income
Gift Aid
Legacie5 and bequests
Mlssions & Charities
£92,754
£813
£0
£0
£15,722
£0
£0
£0
£0
£0
£6,946
£5,392
£0
£20,006
£0
£0
£0
£0
£0
£0
£0
£92,754
£813
£0
£6,946
£21,114
£0
£20,006
£0
£141,633
£97,016
£2,060
£539
£6,016
£19,653
£0
£14,394
£109,289
£32,344
£0
£139,678
Page -3-

Immanuel Presbyterian Church - a Congregatlon of The Presbyterlan Church In Ireland
Statement of Flnanclal Actlvlty { Recelpts and Payments Account )
Notes to the accounts (cont'd1- 31 December 2023
Charltable Actlvltles
Unrestrlcted Restrlcted Endowment Total
Funds
Funds
Funds
2023
Total
2022
Donations and Appeals
Fees from weddings and funerals
Received for Organisations
Grants
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
Other Tradlng Actlvltles
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Lettlng of premises
Trading income
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
Investment In¢ome
Unrestricted Restrlcted Endowment Total
Funds
Funds
Funds
2023
Total
2022
Deposlt Interest
General Investment Fund
Rent5 Investment propertle5
Other investment Income
£3,443
£0
£0
£0
£5,538
£0
£0
£0
£0
£0
£0
£0
£8,981
£0
£0
£0
£2,389
£0
£0
£0
£3,443
£S,538
£0
£8.981
£2,389
Page 4-

Immanuel Presbyterlan Church - a Congregatlon of The Presbyterlan Church In Ireland
statement of Flnancial Activity ( Recelpts and Payments Account )
Notes to the accounts Icont'd)- 31 December 2023
Other Income
Unrestrlcted Restflcted Endowment Total
Funds
Funds
Funds
2023
Total
2022
Insurance clalms
Magazines
Glfts: Prayer Group
£0
£0
£0
£0
£280
£0
£0
£0
£0
£0
£280
£0
£0
£641
£650
£0
£280
£0
£280
£1,291
Ralslng Funds
Unrestrlcted Restrlcted Endowment Total
Funds
Funds
Funds
2023
Total
2022
FWO envelopes
Fundraising events
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
Charltable Artlvltles
Unrestrlcted Restrlcted Endowment Total
Funds
Funds
Funds
2023
Total
2022
General Assembly A55e55ments
Presbytery fees
Ministry and support staff costs
Congregational runnin8 expenses
Donations to Missions and Charities
Sundry Expenses
£20,370
£713
£52,263
£46.516
£0
£298
£0
£0
£0
£12,037
£39,946
£0
£0 £20,370
£0
£713
£0 £52,263
£0 £58,553
£0 £39,946
£0
£298
£19,675
821
£49,143
£90,981
£48,593
£0
£120,160
£51,983
£0 £172,143
£209,213
Page -5-

Immanuel Presbyterian Church - a Congregatlon of The Presbyterlan Church In Ireland
Statement of F5nanclal Act5vlty ( Recelpts and Payments Account )
Notes to the accounts (cont'dl - 31 December 2023
Other Expendlture
Unrestrlctei Restrlcted =ndowmeTh Total
Funds
Funds
Fund5
2023
Total
2022
Investment properties expenses
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
10
Flxed Assets
The congregation owns the Church premises situated at 35 Agnes Street, Belfast BT13 IGG
and the assoclated fixtures, fittings, plant and machinery. Also a Manse for our Mlnister
and his family at 680 Antrim Road, 8elfast BT15 5GP.
These have a combined insurance valuatlon of £4,927,S90
11
Investments
The congregation has the followlng Investments, Amounts are shown at market valuatlon
2023
2022
General Investment Fund
Property
Other investments
£0
£0
£0
£0
£0
£0
£0
£0
Page -6-

Immanuel Presbyterlan Church- a Con8regation of The Presbyterlan Church In Ireland
Statement of Flnanclal Activity ( Receipts and Payments Account )
Notes to the accounts (cont'd) - 31 December 2023
Fund 8alances
Balance
at start
Re￿Ipts
Payment
Surplus / Transfers
(Deflcit)
Balance
at end
Unrestricted Funds
General Fund
£244,884 £112,732
£120,160 -£7,428
-£3,799
£233,657
TOTAL
£244.884 £112.732
£120,160 47,428
-£3,799
£233,657
Restrlcted Funds
Maintenance Fund
Boller Fund
Mission Funds
Afrlca Fund
Tear Fund
United Appeal
Outreach- Organisation
Benevolent
Magazines
Fre5h/B8/Juice
Organisations
£0
£5,000
£401,834
£10,048
£100
£213
£703
£5,013
£281
£0
£15,701
£8,238
£0
£7,612
£0
£3,558
£8,018
£61
£878
£280
£9,517
£17,806
£12,037
.£3,799
£0
£0
£14,830
-£7,218
£10.048 -£10,048
£0 £3,558
£7,800
£218
£417
-£356
£1,450
-£572
£602
-£322
£4,799 £4,718
£21,708 -£3,902
£3.799
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£5,000
£394,616
£0
£3,658
£431
£347
£4,441
-£41
£4,718
£11,799
TOTAL
£438.893
£55,968
£73,691 417,723
£3,799
£424.969
Endowment Funds
£0
£0
£0
£0
£0
£0
Total Funds
£683,777 £168,700
£193,851 -£25,151
£0 £658,626
Page -7-