Loughgall Congregatlon of the Presbyterian Church in Ireland
Statement of Rereipts and Payments . Year Ended 31st December 2022
Note
Unrestrirted PE5tricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Rpcelpts
Donations & Legacles
Charltable Activities
Other tradlng activlties
Investment income
Other income
58.765
42,537
4,682
IOL302
S,447
96.827
11,512
415
I,ioo
175
2,298
59Q
3,398
396
925
Total Recelpts
61.045
49,692
110,737
109,660
Payments
Raising Fund5
Charitable Actlvlties
Investment C05t
Other
520
45,884
122
27,818
73,702
74,959
1,041
1,041
Tolal Payments
46,404
28,981
75,385
81,647
Net flecelpts I Payments
Transfers net
14,641
11931
20,711
193
35,352
28,013
Net movement In funds
14,448
. 20,904
35.352
28,013
Funds brought fotward 01 January 2022
46,735
124,669
23.723
195,127
167.114
Deduct non cash/bank related Endowment Funds
Funds Carried lorward 31 DeGember 2022
12
61.183
145,573
23,723
230.479
195,127

Loughgall Congregation of the Presbyterian Church in Ireland
Statement ol A55ets and Liabilities - Year Ended 31 D￿ernber 2022
Note
Unrestricted Restrlctefl Endowment
Funds
Fund5
Funds
Total
2022
Total
2021
Funds Re(onclllatlon
Bank and cash at start ofyear
46,735
124,669
23,723
195.127
167.114
Net ¥novement in funds
14,448
20,904
35,352
28,013
gank & cash at end of year
61.183
145,573
23,723
230,479
195,127
Bank & Cash Balances
Ulster Bank Investment Fund
Bank CurrentAccounts
Cash in Hand
23,723
23,723
206.S02
254
23,723
170.953
451
6LI83
145,319
254
Total
61,183
145,573
23,723
230,479
195,117
Other Assets
Flxed Assets
Ic
2,425,550 L733,574
Investments
li
6.581
S,938
Approved by the trustee5 on
1210412Q23
nd si8ned on Its behalf by:
Chair
PhS1ip McKelvey
Trustee
John Be885
Date..
1210412023
Date.,
1210412023

Loughgall Coftgregation of the Presbyterlan Church In Ireland
Notes to the Accounts - Year Ended 31st D￿ember 2022
ACCOUNTING POLICIES
BAS15 OF FINANCIAL STATEMENT5
As the total income of the eongre8ètion Is less thèn £250.CrfJQ the congregation have elected In accordance wlth the
prov15ions In The Charitles IAccounts and Reports Re8ulatlons (Northern Ireland) 2015 to prepare Its accounts on a recelpts
nd payments basls.
FUNDACCOUNTING
Endr)wment funds are funds, the capitsl of whlch must be retalned elther permanently or at tho con8re8ation's di5cretion,'
the income derived from the endowment is to be used elther as restricted or unrestrlcted income funds depending upon the
purpose for which the endowment was established in the first place.
Re5trirted fund5 comprise la} Income from endowments whlch is to be expended only on the restrlcted purposes Intended
by the donor and Ibl revenue donatlons or grants for a specific congregational actlvity intended by the donor. Where these
funds h3ve unsppnt balance5, interest on their pooled investment 1$ èpportioned to the individual funds on an average
balance basis.
Unrestrltted funds are Income funds whlth are to be spent on the CDn8re8?tlon's general purposes.
Desl8nated funds ar8 8eneral funds set aside by the con8re8atlon for use In the future.
RECEIPT5
2. DONATIONS & LEGACIES
Unrestricted Restrlcted Endowment
Funds
Fund5
Fvnds
Total
2022
Total
2021
Loose collectlons
Donations & g1ft5
Gift Aid
Le8acles & bequest
1,560
35.642
5,335
3,203
85,747
12,352
2,118
82,089
12,620
50, 105
7,017
58,765
42,537
101,302
96,827

Loughgall Congregatlon of the Presbyterian Church in Ireland
Notes to the Accounts - Year Ended 31st December Z022
3. CHARITABLE ACTIVITIES
Unrestrlrted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
In¢ome from charitable activity '.
Income from Weddin85 & Funerals
Fundraising events
Membershlp fees
Grants
From organlsatlons for Iiiht, heat and Insurance
790
670
640
2,582
790
670
640
2,582
765
560
878
750
8,844
480
765
765
4,682
5,447
11,512
4. OTHER TRADING ACTIVITIES
Unrestrltted Restricted Endowment
Fund5
Funds
Funds
Total
2022
Total
2021
Letting of PremSses
Tradln8 Income
5. INVESTMENT INCOME
Unrestricted Restrlcted Endowrnent
Filnds
Funds
Funds
Totèl
2022
Total
2021
Deposlt Interest
General Investment Fund
Other Investment incomE
158
21
236
175
333
21
236
139
21
236
415
175
590
396
6. OTHER INCOME
Unrestricted Re5trlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
PW outlng
Bank compeTrsotion
BBQ Income
Summer scheme
Use of hall
Literature and study notes
NIE pole rent
Tartara8han Sha￿ of expen5e5
322
322
350
835
L131
50
350
40
795
L131
50
43
667
43
667
42
693
1,100
2,298
3.398
925

LouEhgall Congregatlon of the Presbyterlan Church in Ireland
Notes to the Accounts - Year Ended 315t December 2022
PAYMENTS
7. RAISING FUNDS
Unrestrlcted Restricted Endowrnent
Funds
Funds
Funds
Total
2022
Total
2021
FWO envelopes
Fundraislng Events
520
520
122
656
32
122
520
122
642
8. CHARITABLE AcfiviTES
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments & Payments
Presbytery Fees
Minlstry & support Staff
Runnlng expenses
Donations to M1s51oD51Charltles
Governance costs
4,579
362
28,333
11,896
4,579
362
28,333
18,037
21,677
714
4,492
359
27,302
17,040
25,106
660
6,141
21,677
714
45,884
27,818
73,702
74.959
9. OTHER EXPENDITURE
Unrestrlcted Restrlcted Endowment
Fund5
Fund5
Funds
Total
2022
Total
2021
Summer Scheme Expenses
1,041
1,041
6,000
1,041
1,041
6.000
10. FIXED ASSETS
The con8regatlan owns the Chureh prernises, Jltuated at cloveneden Road and Tirmacrartrnon Aoad. Lou&h8all, tOBether wlth the
associated fixtilTes, fittirtg5. plant and machinery. These have an insurance value ot £1,999,156. The church also own5 the mans?
currently occupied by OUT thini5ter WTth an insurance value of £4Z6.394.

Loughgall Congregation of the Presbyterian Church in Ireland
N•xes to the Accounts - Year Ended 31st De¢embtr 2022
11. INVESTMENTS
The con8re8atlon has the followln8 investments. Amounts are shown ai market valuation.
Endowment
Fund5
Total
2022
Tot41
2021
Generél Investment Fund
HSBC shares
965
S,616
965
5.616
LQ52
4,886
6,581
6.581
5,938
12. FUND BALANCES
Balance
at start
Receipts
Payment5
Surplusl
IDeftcitl
Transfer5
nett
Balance
at end
Unre$rrf¢ted Funds
General
46,735
61,045
46,404
14,641
[1931
61,183
46,735
61,045
46.404
14,641
(1931
61,183
Restrlrted Funds
Property Fund
Development Fund
aoveneden Sunday School & Blble Class
Xlnnego Sunday School
Misslonaryfund
Yovth Club
Presbyterian Women
Junlor Christlan Endeavour
Campaigners
Church Camp
United Appèal
Other Charlties
41,698
66,613
633
3,441
800
2,125
4,607
2,563
1,815
374
13,505
10,119
989
1,043
12,462
10,119
267
1,294
14131
506
12851
ios
306
240
54,160
76,733
900
2,188
427
2.649
4,342
2,492
L549
134
722
1,682
8,488
676
1,911
205
4,273
240
4,478
5,263
41
8,075
1,182
1,626
loo
3,967
18
20
34
40
4,478
5,263
124,669
49,692
28,981
20,711
193
145,573
Endowment Funds
Endowment fund
23,723
23,723
23,723
23,723
Total Fynds
195,127
110,737
75,385
35,352
230,479