## **First Lurgan Congregation of the Presbyterian Church in Ireland Statement of Financial Activity (Receipts and Payments Account) Year Ended 31 December 2023** 

||||||**2023**||**2022**|
|---|---|---|---|---|---|---|---|
||||**Unrestricted**||**Restricted**|||
||||**Funds**||**Funds**|**Total**|**Total**|
||**Note**||**£**||**£**|**£**|**£**|
|**Receipts**||||||||
|Donations and legacies||**2**|49,835.79||10,606.33|60,442.12|81,454.74|
|Charitable activities||**3**|170.00||-|170.00|315.00|
|Other trading activities||**4**|32.49||-|32.49|350.00|
|Investment income||**5**|457.81|-|16.00<br>|441.81|464.84|
|Other||**6**|3,830.00||179.80|4,009.80|4,403.89|
||||------------||------------|------------|------------|
|**Total Receipts**|||54,326.09||10,770.13|65,096.22|86,988.47|
||||------------||------------|------------|------------|
|**Payments**||||||||
|Charitable activities||**7**|77,411.68||23,822.06|101,233.74|107,362.28|
||||------------||------------|------------|------------|
|**Total Payments**|||77,411.68||23,822.06|101,233.74|107,362.28|
||||------------||------------|------------|------------|
|**Net Receipts**|||(23,085.59)||(13,051.93)|(36,137.52)|(20,373.81)|
|Transfers between funds|||0.00||-|-|-|
||||------------||------------|------------|------------|
|**Net Movement in Funds**|||(23,085.59)||(13,051.93)|(36,137.52)|(20,373.81)|
|**Funds Brought Forward**|||73,302.07||30,260.72|103,562.79|123,847.10|
||||------------||------------|------------|------------|
|**Funds Carried Forward**|||50,216.48||17,208.79|67,425.27|103,473.29|
||||=========||=========|=========|=========|





## **First Lurgan Congregation of the Presbyterian Church in Ireland Statement of Assets and Liabilities Year Ended 31 December 2023** 

|||**2023**||**2022**|
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|||
||**Funds**|**Funds**|**Total**|**Total**|
||**£**|**£**|**£**|**£**|
|Bank and cash balances|50,216.48|17,208.79|67,425.27|103,473.29|
||=========|=========|=========|=========|
|Reserves|50,216.48|17,208.79|67,425.27|103,473.29|
||=========|=========|=========|=========|





## **First Lurgan Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements Year Ended 31 December 2023** 

|||||**2023**|||**2022**|
|---|---|---|---|---|---|---|---|
|||**Unrestricted**||**Restricted**||||
|||**Funds**||**Funds**||**Total**|**Total**|
|||**£**||**£**||**£**|**£**|
|**2**|**Donations and legacies**|||||||
||Recorded Giving|33,200.12||5,021.25||38,221.37|56,106.01|
||Gift Aid|8,879.09||417.50||9,296.59|12,043.21|
||Legacies|5,000.00||5,000.00||10,000.00|5,000.00|
||Loose Collections|622.16||-||622.16|741.77|
||Gift Days Special Collections|1,904.42||4,867.58||6,772.00|12,563.75|
||Donations from Organisations|230.00||0.00||230.00|0.00|
||Received for Organisations|-||300.00||300.00|-|
|||------------||------------||------------|------------|
|||49,835.79||15,606.33||65,442.12|86,454.74|
|||------------||------------||------------|------------|
|**3**|**Charitable activities**|||||||
||Income from Church Events|-||-||-|125.00|
||Church Magazines|20.00||-||20.00|-|
||Weddings, funerals, etc.|150.00||-||150.00|190.00|
||Grants Received|-||-||-|-|
|||------------||------------||------------|------------|
|||170.00||-||170.00|315.00|
|||------------||------------||------------|------------|
|**4**|**Other trading activities**|||||||
||Rental Income|32.49||-||32.49|350.00|
|||------------||------------||------------|------------|
|**5**|**Investment income**|||||||
||Deposit interest|-|-|16.00<br>|-|16.00<br>|0.58|
||General investment fund|457.81||-||457.81|464.26|
|||------------||------------||------------|------------|
|||457.81|-|16.00<br>||441.81|464.84|
|||------------||------------||------------|------------|
|**6**|**Other income**|||||||
||Miscellaneous|3,830.00||179.80||4,009.80|4,403.90|
|||------------||------------||------------|------------|
|**7**|**Payments on charitable activities**|||||||
||General assembly assessments|16,975.59||-||16,975.59|21,693.40|
||Ministry and support staff costs|42,826.11||-||42,826.11|51,657.55|
||Life and work|2,037.10||310.19||2,347.29|1,038.31|
||Congregational running expenses|6,830.01||2,664.51||9,494.52|5,887.28|





|Governance costs|1,829.42|4,111.86|5,941.28|5,403.66|
|---|---|---|---|---|
|Donations to missions and charities|4,479.12|16,735.50|21,214.62|13,588.50|
||------------|------------|------------|------------|
||74,977.35|23,822.06|98,799.41|99,268.70|
||------------|------------|------------|------------|





## **First Lurgan Congregation of the Presbyterian Church in Ireland Notes to the Financial Statements Year Ended 31 December 2023** 

## **10 Fund balances** 

|**Fund balances**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Opening**||||**Surplus**|||**Closing**|
||**balance**|**Receipts**|**Payments**||**(deficit)**|**Transfers**||**balance**|
||**£**|**£**|**£**||**£**|**£**||**£**|
|**Unrestricted Funds**|||||||||
|General fund|2,325.30|54,326.09|77,411.68||(23,085.59)|20,760.29||(0.00)|
|Reserve Account|70,976.77|-|-||-|(20,760.29)||50,216.48|
||------------|------------|------------||------------|------------||------------|
||73,302.07|54,326.09|77,411.68||(23,085.59)|0.00||50,216.48|
||------------|------------|------------||------------|------------||------------|
|**Restricted Funds**|||||||||
|Audio-Visual  Fund|380.78|-|-||-|-||380.78|
|BB Camp|189.06|(16.00)|(2.08)||(13.92)|-||175.14|
|BB General|1,159.98|144.50|485.92||(341.42)|-||818.56|
|Belfast City Mission|50.00|-|-||-|-||50.00|
|Benevolent Fund|2,877.97|744.58|3,622.55||(2,877.97)|-|-|0.00<br>|
|Building Fund|7,445.20|827.80|3,030.81||(2,203.01)|-||5,242.19|
|Catering Fund|883.63|-|78.62||(78.62)|-||805.01|
|Christian Fellowship|1,002.25|-|243.24||(243.24)|-||759.01|
|Earl Haig|0.00|583.00|583.00||0.00|-||0.00|
|European Missionary Fund|-|-|-||-|-||-|
|Events fund|299.00|-|-||-|-||299.00|
|Harvest Fund|823.75|3,391.25|4,215.00||(823.75)|-||0.00|
|High Street Youth Fund|1,582.67|-|-||-|-||1,582.67|
|Julia Henry OMS Fund|4,041.69|1,350.00|8,360.00||(7,010.00)|7,958.06||4,989.75|
|Kids 4 School|-|-|-||-|-||-|
|Minibus Fund|4,480.50|-|-||-|(4,480.50)||0.00|
|Moderator's appeal|-|3,095.00|3,095.00||-|-||0.00|
|Presbyterian Women|0.13|-|-||-|-||0.13|
|Sunday School Fund|2,216.55|-|110.00|-|110.00<br>|-||2,106.55|
|Yukiko Matsudo Fund|2,827.56|650.00|-||650.00|(3,477.56)||0.00|
||------------|------------|------------||------------|------------||------------|
||30,260.72|10,770.13|23,822.06||(13,051.93)|-||17,208.79|
||------------|------------|------------||------------|------------||------------|