WHITEHEAD PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
STATEMENT OF FINANCIAL ACTivrrY (Receipts and Payrnents Account)
for the year ended 31 December 2021
Income and endowmènts from=
Donatr'ons and legacies
Chariiable activities
Other trading activities
Investrnents
Other
67,585
24.609
2.399
2.511
2.110
92.194
2.399
2.511
2.434
96,603
4.123
2,914
411
77
247
Total
67.662
31.631
247
99.539
104,052
Expenditure on:
Rais&ng Funds
Charitable ath"vities
Other
399
34,233
399
92.349
388
117,098
58.116
Total
58.116
34.632
92,748
117,486
Net income I lexpenditurel
Transfers between funds
Net movement of funds
9.545
5.620
3.925
3.001
5.867
2.866
247
247
6,791
13.434
6.791
13.434
Reconciliation of fund5-.
Total funds brought forward
Total funds carried forward
10
10
20.062
23.987
59.081
61.947
79.143
85,934
92,577
79.143

STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2021
1. Fixed Assets
The Congregation owns Church premises situated at 8 King'5 Road. Whrtehead. Carrickfergus. BT38 gPU
and the associated fixtures, fittings. plant and machinery and a Manse situated at 70 Riverforde.
Whitehead. Catrickfergus. BT38 9TS
These have an Insurance value of £
S.752.233
2. Investments
The Congregation has the following investrnents. Arnounts are shown at market valuab"on.
2021
12.650
2020
11,207
Gener81 Investment Fund
Property
Other Investrnenls '
6,480
17.687
12.650
the Olherlnv&51menls were held in the Presbyterian Mutual Sw"ety. As we have been advised that there will
be no further payments released from the Society. Congregational Committee agreed. al ts meeting on
25 May 2021, that the amount of £6.479.71 be written from the accounts.
3. Amounts owed
Al the end of the year the following amounts were owed to the congregalion.
2021
2.940
400
3.340
2020
3.740
Gift Aid
Other significant items
3.740
4. Cash and bank balancas
2021
870
85.064
2020
885
78,258
Deposit Accounts
Current Accounts
Cash Floais
85.934
79,143
5. Amounts owed
2021
2020
Loalls
Others signrficant items
Approved by the Kitk Session at a meeting on
and signed on its behaK by
12
DZ
INamel
Ioatel
J.Il,- JJJ,
tNamel
Ioatel
ofj
/3] cq/.

NOTES TO THE ACCOUNTS
31 Decembèr 2021
1. ACCOUNTING POLICIES
BASIS OF FINAhlCIAL STATEMENTS
As the total income of the congre9ation 15 less than £250,000. the Congregab'on have elected.
in accordance with the provision In The Charities Accounts and Reports Regulations
(Northern Irelandl 2015, lo prepare its accounts on a receipls and payments basis.
FUNO ACCOUNTING
Endowment funds are funds. the capital of which must be retained either pemanenuy or at the
Congregation's discrebon.. the incorne derived from the endovrnent is to be used either as
restricted or unrestricted income luTrds depending upon Ihe purpose for whth ihe endowment
was established in the first pla￿.
Restricted funds comprise lal income from endowmerTrts which is tcs be expended only on the
reslriGted purposes Intended by the donor and {bl revenue donalion or grants for a speafic congregational
activity intended by the donor. Wheie these ftJnd5 have unspent balances, inteiest on their pooled
investment is apportioned to the in¢Jividual fijnds on an aveiage balance basis.
Unreslricled funds are income fiJnds which are to be spent on the congregatior*'s general purposes.
Designated funds are general fvnds set aside by the con9regab.on lor use in the future.
2. DONATIONS AND LEGACIES
Recorded giving
Loosè collections
Donations 3nd gifts
Gift Aid
Legaaes and bequest
55.958
17,367
73,325
486
3,031
15,351
75,840
306
285
15,172
5.000
96.603
3,031
4,211
11.140
67.585
24.609
92.194
3. CHARITABLE ACTIVITIES
Income from charitable activities
Fees from weddings and funèra15
Grants
1.409
1,409
2.270
991
2.399
991
2,399
1.854
4,123
4. OTHER TRADING ACTIVITIES
Fundraising events
Letting of premises
TraLting income
196
2.316
196
2.316
709
2.205
2.511
2.511
2,914
5. INVESTMENTS
Deposit interest
General Investment Fun(J
Property wents
other investment income
77
187
247
2.000
193
219
247
2.000
77
2.110
247
2.434
411

NOTES TO THE ACCOUNTS
31 Oecember 2021
6. OTHER INCOME
ProceeLls on sale of fixed assets
and investmènts
Insurance claiffls
Loans recesved
Other income
7. RAISING FUNDS
WFO Ènvelopes
Fundoising events
399
399
388
399
399
388
8. CHARITABLE ACTIVITIES
General Assembly Assessments
Pregbytery Fees
Min151ry and support siaff costs
Congregational running expenses
Donations to Missions 3n(J charib.es
Govemance cosls
7.102
743
43.668
6.603
7.102
743
51.098
21.592
10.045
1.769
92.349
9.055
729
60.745
30.702
14.106
1.760
117,098
7.430
14.989
10.045
1.769
34.233
58.116
9. OTHER EXPENOITURE
Investment properties expenses
Othei
10. FUND BALANCES
2021
2020
lil Unrestricted Funds
General Fund
Cash reserve
23.987
23.987
20.062
20.062
lill Re$trict8d Funds
Property l Building fund
Manse Fund
United Appeal fund
General Missions fund
Benevolent Fund
Restricted Congregational funds
Organisab"on5 Funds
42.386
2.[)47
44,098
154
2.588
870
5.723
8.332
61,947
1.158
885
5.606
7.179
59,081
liiil Endowment Fund5
General Investment Fund
12,650
12,650
11,207
11,207

NOTES TO THE ACCOLINTS
31 December 2021
10. FUND BALANCES
Reconciliation of movement of funds
8alance at
start
Incoffle
Expend.
Gains I
losses
Transfer
Balance at
end
Unrestricted Funds
General Fund
Cash reserve
67.662
58.116
9.545
9.545
3.925
5.620
20,062
20.062
23.987
23,987
67.662
58.116
9.545
Restricted Funds
Property l Building fund
Manse Fund
Benevolent Fund
United Appeal fund
G&neral Missions fund
Restrided Congregab'onal funds
Organisations Funds
44.098
154
885
14.766
2.000
16.478
106
40
6.354
3.551
7.745
356
34.632
1.712
1,894
40
410
925
4,714
1.056
3,001
42.386
2,047
870
25
410
505
4.831
96
5,867
1.158
5.6
7.179
59.081
2.588
5.723
8.331.73
61.947
3.031
1.413
31,631
Endowment Funds
General Investment Fund
247
247
247
247
Total
79,143
99.539
92.748
6.544
85.934