BALLYCARRY PRESBYTERIAN CHURCH a Congregation of The p$bYterIan Church in Ireland. STATEMENT OF FINANCIAL ACTIVITY (Receipts & Payments Account) for the year ended 31 December 2024 Total Rostrictsd Total Funds Funds Funds 2024 2023 Unrestrlctsd Funds Income: Donations and legacies Charitable activities Other trading activities Investments Other 71.176 19,726 4,225 1,353 1.247 2,568 90,902 4,225 2,433 1.37S 2,808 90.393 5,845 1.848 228 3,791 1,080 128 240 Total 72,624 29,119 101,743 102.105 Expenditure On: Raising funds Charitable activities Other -551 -71.865 -120 -28.007 -671 -532 -99,872 -108,046 Total -72,418 -28,127 -100,543 -108,578 Net incomel{expendilLtre) Transfers between funds 208 -2.413 992 2,413 1,200 4,473 Net movement in funds -2.205 3,405 1,200 ,473 Roconciliation of Fund8: Total fund5 brought forward 19,941 57,926 77,867 84,340 Total funds carried forward 10 61,331 79,067 77,867
BALLYCARRY PRESBYfERIAN CHURCH a Congregatlon ol The Presbyterfan ¢hur¢h In Ireland. STATEMENT OF ASSETS AND LIABILITIES A$ a131 Docemljer 2024 1. Flxed A$s¢ts The Congregation owns the Church PreMl8e8 situated at Hillhead Road. Ballycariy and the assecialed fixture5 and frtlirgs, These had an insurance value of £3.151,818 al IhE last ienewal date. The CongregalioTr also own$ the Church Manse and the associated fixlures and fittings. These had an in¥uranGe value of £637,077. al the last renewal dale 2. Inve$tment$ The Congregation has th8 followirg investmenlg. Amounts ale held on doPOSit. 2024 2023 Olh8r inveslmenls 27.2S2 26,446 27.252 26.446 3. Amounts Owed to the Conqregatlon {Not Accounts Nolel At th¢ and of the yoar tho following amounts wero gwed lo th8 Congregation 2024 2023 Gift Aid 19.450 18.( 19,450 18,006 4. Ca$h and bink balance• 2024 2023 Current kncounts 51,815 51,421 Othgr inve$lments - note 2 Total Resep4¢$ - Ststoment of Fln•nciAI AVty & Nots 10 27,252 26.446 77.867 Total Unr•stil¢tod Restrlcted Total Funds Funds Fuhdg Funds 2024 2023 34.079 51.815 51.421 27,252 27.252 26.446 61,331 79 067 77.867 Funds Reconclllatlon Current A¢counls Inveslmenls 17,736 17.736 5. Amount$ Owed by the ¢ongregallon 2024 2023 Bank overdraft Approved by Kirk Session at a meelirvJ on 28 June 2025 and signed on ils behalf by: Name (Elderl Name (Eldef) Date 20 Dale
BALLYCARRY PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland. NOTES TO THE ACCOUNTS 31 Dacamber 2024 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the totsl income of the Congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Report Regulations (Northern Ireland) 2015 to prepare its accounts on a reiPtS and payment5 basis. FUND ACCOUNTING Endowment Funds are funds, the capital of which must be retained or at the congregation's discretion,. the income provisions derived from the endowment is to be used either as restricted or unrestricted income fund5 depending on the purpose for which the endowment was established in the first pla. Restricted funds comprise donats.ons or grants for a specifi¢ purpose as specified by the donor. Unrestricted funds are income funds which are to be spant on the congfegation's general purposes. Designated funds are general funds set aside by the congregation for specific pufposes. 2. DONATIONS AND LEGACIES Totsl Funds 2023 Unmitricted Fund• Restrictsd Totsl FundB Funds 2024 Recorded giving.. Loose collections Donations and gifts Gift Aid Legacies and bequests 961 56,364 13,851 1,533 69,285 19,575 15,726 4,000 72.090 17,851 71,176 19,726 90.902 90,393 3. CHARITABLE ACTIVITIES Totsl Rostricted Total Funds Fund$ Funds 2024 2023 Unre&trlctod Funds Income from charitable activities Other Organisational income Grants 4.225 4,225 5,845 5.845
BALLYCARRY PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland. NOTES TO THE ACCOUNTS 31 December 2024 4. OTHER TRADING ACTIVITIES Totsl Funds 2023 UnTr5tricted FuDdN Restricted Totsl Funds Funds 2024 Fundraising events Hire of ha115 & equipment, pole ntaI 1,353 1,353 1.080 1,018 830 1,080 1,080 1,353 2,433 1,848 S. INVESTMENTS Total Funds 2023 Unrutrfctsd Rostricted Total Funds Fund• Fund8 2024 Deposit interest 128 128 1.247 1,247 1,375 1,375 228 228 6. OTHER INCOME Total Funds 2023 Unrg•trlctrd Fundi Restrictsd Total Funds Funds 2024 Solar Panels Other 2,568 2.568 240 2,808 3,575 216 240 240 7. RAISING FUNDS Total Funds 2023 Vnr•strl¢t8d Fundi Re81rictsd Totsl Fund8 Funds 2024 FWO envelop88 Fundraising events -551 -551 -120 -671 -532 -120 -120 -551 -532
BALLYCARRY PRESBERIAN CHURCH a Congregation of Th8 Presbyterian Church in Ireland. NOTES TO THE ACCOUNTS 31 December 2024 . CHARITABLE ACTIVITIES Total Unrestrlctsd Restricted Totsl Fund$ Funds Funds Funds 2024 2023 General Agsembly Assessments Presbytery fees Ministry and supportstaff ¢05ts Congregational running expenses Donations to missions and charities Organisational expenditure Govemance costs -6,759 -760 -57,590 -6,759 -6,251 -760 -721 -61,050 -58,581 -16,419 -24,629 -10,1C6 -11,567 -4,328 -5,847 450 -450 -99,872 -106,046 4,460 -10,113 -10.106 4,328 -6,306 450 -71.865 -28.007 9. OTHER EXPENDITURE Total Fund$ 2023 UnroJirfctsd Fund• Restricted Total Funds Funds 2024 Other 10. FUND BALANCES (l) Unrestricted Funds 2024 2023 General Fund 17.736 19,941 17,736 19,941 (li) R88trlctsd Funds 2024 2023 Reslri¢ted Funds 61,331 57,928 57,926 (illl Endowfflgnt Funds No endownment funds were held in oither 2023 or 2024.
BALLYCARRY PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland. NOTES TO THE ACCOUNTS 31 December 2024 10. FUND BALANCES (conti (iv) Reconciliation in movement of funds Balan¢• at start Balance atend lrtcome Expenses Trnnsf•rs Unrestricted Funds General Fund 19.941 19,941 72,624 72,624 -72,416 -72.416 -2.413 -2,413 17,736 17,736 Restricted Funds Property United Appeal Miscellaneous Restricted Children's Society World Development Appeal United Christsan Broadcasters Students, Bursary Fund Greenisland Parish Royal British Legion Inv8slm8nl Fund Presbyterian Women Explorers Fellowship Lunch Club Choir Threads Holiday Bible Club Jack & Jill Bowling Club 26,163 14,241 7,413 150 1,030 -11.930 -7.413 -1,763 -1.030 -640 -250 -173 -500 -100 28,465 300 2,013 700 250 173 500 100 26,446 926 108 1.268 230 1,247 1.082 317 27,252 711 92 1.268 235 -1,297 -333 675 500 1,610 36 29,119 -625 -550 -1,523 -50 50 490 1.995 57,926 577 2.031 61,331 -28,127 2,413 Total 77,867 101,743 -100,543 79,067