## **Craigavon Presbyterian Church Statement of Financial Activities For the year ended 31 December 2022** |**Notes**
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activites
4
Investments
5
**Total**
**Expenditure on:**
Charitable activities
6/7
**Total**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
90,149
-
7,170
168|**Restricted**
**funds**
**£**
1,575
11,905
-
-|**2022**
**£**
91,724
11,905
7,170
168|**2021**
**£**
91,026
11,356
4,193
105| |---|---|---|---|---| ||**97,487**|**13,480**|**110,967**|**106,680**| ||(65,216)|(39,139)|(104,355)|(74,622)| ||**(65,216)**|**(39,139)**|**(104,355)**|**(74,622)**| ||(24,027)|24,027|-|-| ||**8,244**|**(1,632)**|**6,612**|**32,058**| ||54,650|8,935|63,585|31,527| ||**62,894**|**7,303**|**70,197**|**63,585**| 3 of 14 ## **Craigavon Presbyterian Church Statement of Financial Position As at 31 December 2022** |**Notes**
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
12
Unrestricted income funds
12
**Total funds**|**£**
**2022**
70,197|**£**
**2021**
63,585| |---|---|---| ||**70,197**|**63,585**| ||**70,197**|**63,585**| ||**70,197**|**63,585**| |||| ||**70,197**|**63,585**| ||7,303
62,894|8,935
54,650| ||**70,197**|**63,585**| The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Rev L Webster Trustee 15 July 2023 4 of 14 **Craigavon Presbyterian Church Notes to the Financial Statements For the year ended 31 December 2022** ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011. Craigavon Presbyterian Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **Incoming resources** All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure: ## **2. Income from donations and legacies** |**ncome from donations and legacies**||||| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**2022**|**2021**| ||**funds**|**funds**||| ||**£**|**£**|**£**|**£**| |Donations received|90,149|1,575|91,724|91,026| ||**90,149**|**1,575**|**91,724**|**91,026**| |**ncome from charitable activities**||||| ||||**2022**|**2021**| ||||**£**|**£**| |**Restricted funds**||||| |_Restricted Missions and_||||| |_Charities Fund_||||| |Total Mission and Charity|||9,741|5,959| |_Other Restricted Congregational_||||| |_Funds_||||| |Total Other Restricted|||1,005|300| |_Restricted Organisational Funds_||||| |Total Organisational|||1,159|5,097| ||||**11,905**|**11,356**| ## **3. Income from charitable activities** 5 of 14 ## **Craigavon Presbyterian Church Notes to the Financial Statements Continued For the year ended 31 December 2022** ## **4. Income earned from other activities** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |**Unrestricted funds**||| |Non-Assessable Income|7,170|4,193| ||**7,170**|**4,193**| ## **5. Investment income** ||**2022**|**2021**| |---|---|---| ||**£**|**£**| |**Unrestricted funds**||| |Bank interest receivable|168|105| ||**168**|**105**| ## **6. Costs of charitable activities by fund type** |Donations and Legacies
Support costs
**Costs of charitable activities by activity type**
**Support costs**
Donations and Legacies
Restricted Missions and
Charities Fund
Other Restricted Congregational
Funds
Restricted Organisational Funds
Building Fund|**Unrestricted**
**funds**
**£**
35,873
29,343|**Restricted**
**funds**
**£**
-
39,139|**2022**
**£**
35,873
68,482|**2021**
**£**
34,948
39,674| |---|---|---|---|---| ||**65,216**|**39,139**|**104,355**|**74,622**| ||**Activities**
**undertaken**
**directly**
**£**
35,873
-
-
-
-|**Support costs**
**£**
28,119
12,077
1,310
3,587
23,389|**2022**
**£**
63,992
12,077
1,310
3,587
23,389|**2021**
**£**
58,514
6,973
936
5,016
3,183| ||**35,873**|**68,482**|**104,355**|**74,622**| ## **7. Costs of charitable activities by activity type** 6 of 14 ## **Craigavon Presbyterian Church Notes to the Financial Statements Continued For the year ended 31 December 2022** ## **8. Analysis of support costs** |Resources Expended
Governance costs|**Restricted**
**Missions and**
**Charities**
**Fund**
**£**
12,077
-|**Other**
**Restricted**
**Congregation**
**al Funds**
**£**
1,310
-
**1,310**|**Restricted**
**Organisation**
**al Funds**
**£**
3,587
-|**Building**
**Fund**
**£**
23,389
-| |---|---|---|---|---| ||**12,077**||**3,587**|**23,389**| ## **8. Analysis of support costs** |Resources Expended
Governance costs|**2022**
**£**
40,363
28,119|**2021**
**£**
16,108
23,566| |---|---|---| ||**68,482**|**39,674**| ## **9. Net income/(expenditure) for the year** This is stated after charging/(crediting): |This is stated after charging/(crediting):||| |---|---|---| ||**2022**|**2021**| ||**£**|**£**| |Trustees' remuneration|21,565|21,090| |Trustees' pension contributions|5,176|5,062| |**Staff costs and emoluments**||| |Total staff costs for the year ended 31 December 2022 were:||| ||**2022**|**2021**| ||**£**|**£**| |Salaries and wages|21,565|21,090| |Social security costs|2,750|2,554| |Pension costs|5,176|5,062| ||**29,490**|**28,706**| ## **10. Staff costs and emoluments** 7 of 14 ## **Craigavon Presbyterian Church Notes to the Financial Statements Continued For the year ended 31 December 2022** Total number of employees |**2022**|**2021**| |---|---| |1|1| |**1**|**1**| ## **11. Comparative for the Statement of Financial Activities** |**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activites
Investments
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
89,063
-
4,193
105|**Restricted**
**funds**
**£**
1,963
11,356
-
-|**2021**
**£**
91,026
11,356
4,193
105| |---|---|---|---| ||**93,361**|**13,319**|**106,680**| ||(59,151)|(15,471)|(74,622)| ||**(59,151)**|**(15,471)**|**(74,622)**| ||(74)|74|-| ||**34,136**|**(2,078)**|**32,058**| ||20,514|11,013|31,527| ||**54,650**|**8,935**|**63,585**| ## **12. Movement in funds** ## **Unrestricted Funds** |_General_
General|**Balance at**
**01/01/2022**
**Incoming**
**resources**
**Outgoing**
**resources**
**Transfers**
**Balance at**
**31/12/2022**
**£**
**£**
**£**
**£**
**£**
54,650
97,487
(65,216)
(24,027)
62,894
**54,650**
**97,487**
**(65,216)**
**(24,027)**
**62,894**| |---|---| 8 of 14 ## **Craigavon Presbyterian Church Notes to the Financial Statements Continued For the year ended 31 December 2022** ## **Unrestricted Funds - Previous year** |_General_
General|**Balance at**
**01/01/2021**
**Incoming**
**resources**
**Outgoing**
**resources**
**Transfers**
**Balance at**
**31/12/2021**
**£**
**£**
**£**
**£**
**£**
20,514
93,361
(59,151)
(74)
54,650
**20,514**
**93,361**
**(59,151)**
**(74)**
**54,650**| |---|---| ## **Purpose of unrestricted Funds** ## General Charitable activities ## **Restricted Funds** |Building Fund
Compassion Child
Sponsorship
Friday Club
Moderator's Appeal
Outreach
PCI Orphan Society
Poppy Appeal
Salvation Army
Tear Fund
Tots at the Bridge
United Appeal
Youth For Christ|**Balance at**
**01/01/2022**
**Incoming**
**resources**
**Outgoing**
**resources**
**Transfers**
**Balance at**
**31/12/2022**
**£**
**£**
**£**
**£**
**£**
3,270
3,263
1,575
(23,389)
21,821
-
(30)
75
(371)
326
26
16
-
(30)
40
-
-
4,445
(4,395)
(50)
3,327
3,632
1,005
(1,310)
-
-
-
692
(692)
-
-
-
196
(196)
-
-
-
283
(400)
117
-
-
1,086
(1,086)
-
680
2,054
1,159
(2,333)
(200)
-
-
2,520
(4,443)
1,923
-
-
444
(494)
50
**8,935**
**13,480**
**(39,139)**
**24,027**
**7,303**| |---|---| 9 of 14 ## **Craigavon Presbyterian Church Notes to the Financial Statements Continued For the year ended 31 December 2022** ## **Restricted Funds - Previous year** |Building Fund
Compassion Child
Sponsorship
Connect
Dowd's Family
Friday Club
Moderator's Appeal
Outreach
PCI Orphan Society
Poppy Appeal
Tear Fund
Tots at the Bridge
United Appeal
Youth For Christ|**Balance at**
**01/01/2021**
**Incoming**
**resources**
**Outgoing**
**resources**
**Transfers**
**Balance at**
**31/12/2021**
**£**
**£**
**£**
**£**
**£**
3,263
3,263
1,963
(3,183)
1,220
(30)
(30)
200
(336)
136
-
2,053
703
(708)
(2,048)
-
-
117
(117)
-
16
457
20
(349)
(112)
-
-
137
(137)
-
3,632
4,268
300
(936)
-
-
-
870
(870)
-
-
-
293
(293)
-
-
-
417
(417)
-
2,054
1,002
4,374
(3,322)
-
-
-
3,470
(4,348)
878
-
-
455
(455)
-
**11,013**
**13,319**
**(15,471)**
**74**
**8,935**| |---|---| 10 of 14 **Craigavon Presbyterian Church Notes to the Financial Statements Continued For the year ended 31 December 2022** ## **Purpose of restricted funds** Building Fund Charitable activities United Appeal Charitable activities Tear Fund Charitable activities PCI Orphan Society Charitable activities Poppy Appeal Charitable activities Moderator's Appeal Charitable activities Compassion Child Sponsorship Charitable activities Outreach Charitable activities Minibus Charitable activities Superstars Charitable activities Friday Club Charitable activities Connect Charitable activities Tots at the Bridge Charitable activities Salvation Army Charitable activities Dowd's Family Charitable activities Glo Craigavon Charitable activities 11 of 14 **Craigavon Presbyterian Church Notes to the Financial Statements Continued For the year ended 31 December 2022** Youth For Christ ## Charitable activities ## **13. Analysis of net assets between funds** |**Unrestricted funds**
_General_
General
**Restricted funds**
Building Fund
Friday Club
Outreach
Tots at the Bridge
**Previous year**
**Unrestricted funds**
_General_
General
**Restricted funds**
Building Fund
Compassion Child
Sponsorship
Friday Club
Outreach
Tots at the Bridge|**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
62,894
62,894
3,270
3,270
26
26
3,327
3,327
680
680| |---|---| ||**70,197**
**70,197**| ||**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
54,650
54,650
3,263
3,263
(30)
(30)
16
16
3,632
3,632
2,054
2,054| ||**63,585**
**63,585**| 12 of 14 ## **Craigavon Presbyterian Church Detailed Statement of Financial Activities For the year ended 31 December 2022** |**INCOME AND ENDOWMENT**
**Donations and legacies**
Freewill Offering
Other Offerings
Building Fund
**Charitable activities**
United Appeal (Restricted Missions and Charities
Fund)
Tear Fund (Restricted Missions and Charities
Fund)
PCI Orphan Society (Restricted Missions and
Charities Fund)
Poppy Appeal (Restricted Missions and Charities
Fund)
Moderator's Appeal (Restricted Missions and
Charities Fund)
Compassion Child Sponsorship (Restricted
Missions and Charities Fund)
Salvation Army (Restricted Missions and
Charities Fund)
Dowd's Family (Restricted Missions and Charities
Fund)
Youth For Christ (Restricted Missions and
Charities Fund)
Outreach (Other Restricted Congregational
Funds)
Friday Club (Restricted Organisational Funds)
Connect (Restricted Organisational Funds)
Tots At The Bridge (Restricted Organisational
Funds)
**Other trading activities**
Income from Non-Assessable Income
**Investments**
Bank interest receivable
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Minister's Salary (Donations and Legacies)
Minister's Social Security Costs (Donations and
Legacies)|**£**
**2022**
86,152
3,997
1,575
**91,724**
2,520
1,086
692
196
4,445
75
283
-
444
1,005
-
-
1,159
**11,905**
7,170
**7,170**
168
**168**|**£**
**2021**
85,302
3,761
1,963
**91,026**
3,470
417
870
293
137
200
-
117
455
300
20
703
4,374
**11,356**
4,193
**4,193**
105
**105**| |---|---|---| ||**110,967**
(21,565)
(2,750)|**106,680**
(21,090)
(2,554)| 13 of 14 This page does not form part of the statutory financial statements ## **Craigavon Presbyterian Church Detailed Statement of Financial Activities Continued For the year ended 31 December 2022** |Minister's Pension Contributions (Donations and
Legacies)
Minister's Expenses (Donations and Legacies)
**SUPPORT COSTS**
**Resources Expended**
United Appeal (Restricted Missions and Charities
Fund)
Tear Fund (Restricted Missions and Charities
Fund)
PCI Orphan Society (Restricted Missions and
Charities Fund)
Poppy Appeal (Restricted Missions and Charities
Fund)
Moderator's Appeal (Restricted Missions and
Charities Fund)
Compassion Child Sponsorship (Restricted
Missions and Charities Fund)
Salvation Army (Restricted Missions and
Charities Fund)
Dowd's Family (Restricted Missions and Charities
Fund)
Youth For Christ (Restricted Missions and
Charities Fund)
Outreach (Other Restricted Congregational
Funds)
Superstars (Restricted Organisational Funds)
Friday Club (Restricted Organisational Funds)
Connect (Restricted Organisational Funds)
Tots at the Bridge (Restricted Organisational
Funds)
Building Fund (Building Fund)
**Governance costs**
Other Organisation Costs (Donations and
Legacies)
Church Costs (Donations and Legacies)
Manse Costs (Donations and Legacies)
Minibus Costs (Donations and Legacies)
Event Costs (Donations and Legacies)
Other Costs (Donations and Legacies)
**Total resources expended**
**Net Income**|(5,176)
(6,382)
**(35,873)**
(4,443)
(1,086~~)~~
(692)
(196)
(4,395)
(371)
(400)
-
(494)
(1,310)
(1,119)
(135)
-
(2,333)
(23,389)
**(40,363)**
(5,964)
(11,767)
(725~~)~~
(1,146)
(2,010)
(6,507)
**(28,119)**| |---|---| ||**(104,355)**| ||**6,612**| 14 of 14 This page does not form part of the statutory financial statements