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2022-12-31-accounts

RAVENHILL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted Unrestricted Restricted Total Total
Funds Funds 2022 2021
£
£
£ £
Note
RECEIPTS
Donations and Legacies 2 92,311 11,793
104,104
97,931
Charitable Activities 3 1,390 36,569 37,959 25,780
Investment Income
4 924 1 925 968
TOTAL RECEIPTS 94,625 48,363 142,988 124,679
PAYMENTS
Raising Funds
5 419 0 419 537
Charitable Activities 6
121,554 34,822 156,376 121,178
Governance Costs 0
0
0 0
TOTAL PAYMENTS
121,973 34,822 156,795 121,715
Net Receipts / (payments) (27,348) 13,541 (13,807) 2,964
Transfer between funds 9 10,000 (10,000) 0
0
Funds brought forward 132,625 25,389 158,014 155,050
Funds carried forward 115,277 28,930 144,207 158,014

RAVENHILL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2022

Unrestricted Restricted

Funds Funds

£
£

FUNDS RECONCILIATION
Cash at bank 31/12/2021132,625 25,389
Surplus/(Deficit) this year end(17,348) 3,541
Cash at bank 31/12/2022(Note 10)115,277 28,930


BANK & CASH BALANCES
Bank Current Accounts

Bank Deposit Accounts

Cash in Hand


TOTALS

OTHER ASSETS
Fixed Assets
7
Church Premises

Manse

Fixtures, Fittings & Equipment

Vehicles (Minibus)


TOTALS

Investments 8
Total
Total
2022
2021
£
£
158,014
144,207
107,761 121,720
36,446 36,294
0 0
___
144,207 158,014
5,958,000 5,542,000
472,000 438,000
700,000 650,000
2,500 2,500
___
7,132,500 6,632,500
23,073 23,976

LIABILITIES None

Approved by the Kirk Session at a meeting on 12[th] May 2024 and signed on its behalf by

Denis Marriott Clerk 12[th] May 2024 John Patterson Hon. Secretary 12[th] May 2024

RAVENHILL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS 31 DECEMBER 2022

1. 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.

2. DONATIONS AND LEGACIES

2.DONATIONS AND LEGACIES 2.DONATIONS AND LEGACIES
Unrestricted Restricted Total
Total
Funds Funds 2022
2021
£
£
£ £
Recorded Giving
74,066 8,904
82,970
82,518
Loose Offerings
2,750 0 2,750 1,857
Donations
3,013 0 3,013 1,020
Gift Aid
11,482 2,889 14,371 12,536
Bequests
1,000 0 1,000 0
104,104 97,931
3.CHARITABLE ACTIVITIES
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£
£
£ £
For Missions/Charities
0 935
935
996
Other Church Activity
1,390 4,090 5,480 8,697
BB/GB/Shine/Tots & Co. Activity0 4,061 4,061 967
PW / WM / Bowls Club Activity 0 4,319 4,319 2,003
Grants
0 23,164 23,164 13,117
37,959 25,780
4.INVESTMENT INCOME
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£
£
£ £
Deposit Interest
154
0
154 201
Current Acct Interest
260 1 261 276
General Investment Fund 510 0 510 491
925 968

NOTES CONTINUED….

5. RAISING FUNDS

Unrestricted Restricted

Funds Funds

£
£
FWO Envelopes
419 0

6.CHARITABLE ACTIVITIES
Unrestricted Restricted

Funds Funds

£
£
PCI Assessments
7,342 0

EB Presbytery Fees
587 0

Ministry & Staff Costs
78,487 0

Congregation Running Costs33,466 15,884

Organisations Running Costs0 12,015

Donations to Missions/Charity1,672 6,923

Total Total
2022 2021
£ £
419 537
Total Total
2022 2021
£ £
7,342 6,624
587 613
78,487 70,099
49,350 27,640
12,015 6,261
8,595 9,941
156,376 121,178

7. FIXED ASSETS

The congregation owns the Church premises situated at 244 Ravenhill Road, Belfast and the associated fixtures, fittings, plant and machinery. They also own the Church Manse situated at 15 Orby Grange, Belfast. They have a total insurance value of £ 7,130,000 (Current market value is not known)

The congregation own a 15 seater Ford Transit Minibus, with an estimated value of £2,500.

8. INVESTMENTS

The congregation has the following investments. Amounts are shown at market valuation

PCI General Investment Fund 1888 Shares @ £12.2209 = £ 23,073.06

NOTES CONTINUED….

9. FUND TRANSFER

In 2020 Ravenhill made an upfront payment from Unrestricted Funds to Young Life International to secure the placement of a worker in the congregation for a period of 5 years. During 2022 a grant of £10,000 was received from the Presbyterian Church in Ireland’s Council for Mission in Ireland towards that upfront payment to Young Life International. As the grant is for a restricted purpose it has been included under Restricted Funds however as the expenditure to which it relates was incurred in 2020 the £10,000 is then transferred from Restricted Funds to Unrestricted Funds.

10. FUND BALANCES

10.FUND BALANCES
Balance Receipts Payments Surplus Balance
at start (Deficit) at end
£ £ £ £
£
General Church Funds
Unrestricted 132,625 104,625 121,973 (17,348) 115,277
Other Restricted 4,400 18,610 16,855 1755 6,155
Repairs & Maintenance 7,202 5,133 5,396 (263) 6,939
Outreach Fund 978 1 56 (55) 923
Church Organisations 12,809 14,619 12,515 2,10414,913

Total 144,207