**Greenisland Congregation of the Presbyterian Church in Ireland** ## **Receipts & Payments Account for the year ending 31 December 2023** |**Note**
**Receipts**
Donatons & Legacies
2
Charitable Actvites
3
Other Trading Actvites
4
Investment Income
5
Other Income
6
Sale of Fixed Assets
**Total Receipts**
**Payments**
Raising Funds
7
Charitable Actvites
8
Investment costs
Other Expenditure
9
**Total Payments**
Net Receipts/(Payments)
Transfers between funds
Net movement in funds
Funds brought forward
**Funds carried forward**
10|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**2023**
**£**
**£**
**£**
141,321
68,873
210,193
5,972
6,912
12,884
560
-
560
1,280
2,528
3,809
31
2,324
2,355
149,163
80,637
229,801
-
-
149,163
80,637
229,801
1,600
-
1,600
167,208
37,046
204,254
-
-
-
-
14,521
14,521
168,808
51,567
220,375
- 19,645
29,070
9,426
- 1,210
1,210
-
- 20,855
30,280
9,426
131,289
219,701
350,990
110,435
249,981
360,415|**Total**
**2022**
**£**
183,436
10,731
750
564
3,648| |---|---|---| |||199,129| |||-| |||199,129| |||1,600
174,880
-
14,531| |||191,011| |||8,118
-
8,118
342,872| |||350,990| 1 **Greenisland Congregation of the Presbyterian Church in Ireland** ## **Notes to the Accounts 31 December 2023** ## **1 Accountng 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. ## **Fund Accountng** Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. The congregation at 31 December 2023 has no endowment funds. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. |**2 **
**3 **
**4 **|**Donatons & Legacies**
Loose Collectons
Donatons & Gifs
Gif Aid
Legacies & Bequests
**Charitable Actvites**
Income from charitable actvites
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
**Other Trading Actvites**
Letng of premises|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
7,755
107,568
63,649
25,997
5,224
-
141,321
68,873
4,072
-
800
-
-
-
-
3,275
1,100
3,637
5,972
6,912
560
-
560
-|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
7,755
107,568
63,649
25,997
5,224
-
141,321
68,873
4,072
-
800
-
-
-
-
3,275
1,100
3,637
5,972
6,912
560
-
560
-|

|**Total**
**2023**
**£**
7,755
171,217
31,221
-
210,193
4,072
800
-
3,275
4,737
12,884
560
560|

|**Total**
**2022**
**£**
6,198
148,517
28,721
-| |---|---|---|---|---|---|---|---| ||||141,321
||||183,436| |||

|4,072

800

-

-

1,100
|

||

|2,847
500
-
4,090
3,295| ||||5,972
||||10,732| ||||560
||||750| ||||560
||||750| 2 ## **Greenisland Congregation of the Presbyterian Church in Ireland** ## **Notes to the Accounts 31 December 2023** |**5 **
**6 **
**7 **
**8 **
**9 **|**Investment Income**
Deposit interest
**Other Income**
Other Income
**Raising Funds**
FWO envelopes
Fundraising events
**Charitable Actvites**
General Assembly Assessments
Presbytery fees
Ministry and support staf costs
Congregatonal running costs
Donatons to missions and charites
Governance costs
**Other Expenditure**
Other Expenditure|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
1,280
2,528
1,280
2,528
31
2,324
31
2,324
1,600
-
1,600
-
22,258
789
78,024
66,137
4,506
-
32,540
-
167,208
37,046
-
14,521
-
14,521|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
1,280
2,528
1,280
2,528
31
2,324
31
2,324
1,600
-
1,600
-
22,258
789
78,024
66,137
4,506
-
32,540
-
167,208
37,046
-
14,521
-
14,521||**Total**
**2023**
**£**
3,809
3,809
2,355
2,355
1,600
-
1,600
22,258
789
78,024
70,643
32,540
-
204,254
14,521
14,521||**Total**
**2022**
**£**
564| |---|---|---|---|---|---|---|---| ||||1,280
||||564| ||||31
||||3,648| ||||31
||||3,648| |||
|1,600
-|
||
|1,600
-| ||||1,600
||||1,600| |||

|22,258
789
78,024
66,137

-

-|

||

|22,258
759
70,649
55,119
26,096
-| ||||167,208
||||174,881| ||||-
||||14,532| ||||-
||||14,532| 3 ## **Greenisland Congregation of the Presbyterian Church in Ireland** ## **Notes to the Accounts 31 December 2023** ## **10 Fund Balances** |**Fund**
**Unrestricted Funds**
General Account
Business Reserve
**Restricted Funds**
Investment Account
Development
Maint'ance & Repair
United Appeal
Benevolent
Sundries
Presbyterian Women
Boys Brigade
**Total**|**Balance**
**Receipts**
**Payments**
**at start**
**£**
**£**
**£**
38,207 148,038 168,808
93,082 1,125 -
131,289 149,163 168,808
186,738 22,528 -
5,657 7,955 -
2,912 6,532 4,506
1,800 14,430 13,569
365 - 116
13,672 15,762 17,885
742 1,967 2,533
7,815 11,463 12,959
219,701 80,637 51,567
350,990 229,801 220,375|**Surplus/**
**Transfer**
**(Defcit)**
**£**
**£**
- 20,770
- 1,210
1,125
-
- 19,645
- 1,210
22,528 ## 8,000
7,955
- 5,000
2,026
861
- 116
- 2,123
- 3,000
- 565
460
- 1,496
750
29,070
1,210
9,425
-|**Balance**
**at end.**
**£**
16,227
94,207| |---|---|---|---| ||||110,435| ||||217,267
8,612
4,938
2,661
249
8,549
637
7,069| ||||249,981| ||||360,415| ## **11 Fixed Assets** The congregation owns the church premises situated at 166 Upper Road, Greenisland, Carrickfergus and the associated fixtures, fittings, plant and equipment and the Manse at 168 Upper Road, Greenisland These have an insurance value of £4,746,254. 4 ## **Greenisland Congregation of the Presbyterian Church in Ireland** ## **Statement of Assets and Liabilities as at 31 December 2023** |**Unrestricted**
**Funds**
**£**
**Funds Reconciliaton**
Bank & Cash at start of year
131,289
Net movement in funds
- 20,855
Bank & Cash at end of year
110,435
**Bank & Cash Balances**
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
**Other Assets**
Fixed Assets - Note 11
Church Premises including fxtures, ftngs and equipment
Church Manse
**Liabilites**
Loans
Other|**Restricted**
**Funds**
**£**
219,701
30,280
249,981|**Total Funds**
**2023**
**£**
350,990
9,426
360,415
311,474
48,941
-
360,415
4,257,895
488,359
4,746,254
-
-
-|**Total Funds**
**2022**
**£**
342,872
8,118| |---|---|---|---| ||||350,990| ||||279,821
71,169
-
350,990| ||||3,591,005
427,691
4,018,696| ||||-
-| ||||-| Approved by the Kirk Session at a meeting on 29 January 2024 and signed on its behalf by David Cromie Joan Page 29 January 2024 29 January 2024