Presbyter an RANDALSTOWN (OLD CONGREGATION) CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Flnancial Statements For the year ended 31 December 2022 Regl8terd Charlty In Northern Ireland (NIC104930}
Presbyter an RANDALSTOWN (OLD CONGREGATION) OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Recalpts and Payments Account) for the year endèd 31st Dac8mber 2022 Unr•strlcted Rostrlcted Endowment Funds Funds Funds Total 2022 Total 2021 Noto Receipts.. Donations and legacies Charitable activities Other trading acknvities Investment Income Other 100.616 332 31,709 10.142 132,325 10,474 124,980 4,938 1,173 107 180 42,138 1,280 2,167 180 1,103 144,259 133,188 102,121 Sale of inveslments Sale of fixed assets Loans Received Total Rac•ipts 102.121 42,138 144,259 133,188 Payments Raising Funds Charitable activities Investment costs Other 1,120 101,102 1,120 135,470 810 147,217 34,368 102,222 34,368 136,690 148,027 Purchase of Investments Purchase of Fixed Assets Loan repayments Total Paymontg 102.222 34,368 136,590 148,027 Net receipts l(paymonts) Transférs bgtwoen funds Net movement In fundg (101) 600 7,770 600 7,170 7,669 (14,839) 7,669 (14.839) Fund balance3 brought forward Total funds ¢arrled forward 266,098 266,597 63,020 70,190 1,852 330,970 345,809 1,852 338,639 330,970 The congregation has vieWed the basis on which it prepares its accounts and in order that these are prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or cash balances. Any other funds. which the congregation holds, in particular investrnents, are disclosed on the Statement of Assets and Liabilities.
Presbyter an RANDALSTOWN (OLD CONGREGATION) OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITES As at 31st Docembor 2022 Unrestrlcted Re8trict8d Endowment Funds Funds Funds Total 2022 Total 2021 Funds Reconclllation Bank and Cash at Start of year Net Movement in funds Bank and Cash at ond ol yoar 266,098 499 2,597 83.020 1.852 330,970 345,809 70.190 1,852 338,639 330,97Q Bank and Cash Balances Bank DeFK)Sit Accounts Bank Current AOntS Cash in Hand Cash at bank and in hand 243,230 243,231 95,050 87.511 359 228 338,639 330,970 Othor A880ts Fixed A8sets-Note 10 Church Premises (inc. fixiures & fithngs) Church Manse & Contents Investments - Note 11 Gift Aid receivable on donations 3,051,296 2,838,415 518,943 482,738 1,074 1,167 3,571,313 3,322,320 Llablllties Loans Other Approved by the Kirk Sesslon at a meetlng on 21 st November 2023 and slgned on thelr behalf by.. Name.. Rev. GeorATe Moore ( Vacancy Convenor ) Name: Rev. Ivan Fems ( Inlerim Clertf of Session ) Signed Signed".
Presbyter an RANDALSTOWN (OLD CONGREGATIONI OF THE PRES8YfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st Decomber 2022 AccouprriNG POLicies BASIS OF FINANCIAL STATEMENTS s the total income of the congre9aknn is less than £250,000 tho congrégation hav8 elected in accordance vthh the prOvisnS in The Charities IA¢counts and Rewrts Regulatnts (Northern Iralandl 2015 to prepar6 Ils ac¢ounts on a receipts and payments basis. FUND ACCOUNTING Endowment Funds are funds, the capital of which must b8 rotainad ailher permanently or at ttto congrégatton's dis¢retson', the income deriv8d from th8 endowment 18 to be used either as restrict8d or unrestricted income funds déwnding upon ihe purpose fLY wttti the endowment wa$ establi$h8d In thè first place. Restn'¢ted fvnds comprlse lal income from endowments whlch 16 to be expended only on the restricted purposes intended ty the dOrr and Ibl revenue donations or gr8nts for a specific Congregational actsvity Intended by the donor. Where these funds have unspent balances, interest on their Fooled investment 1$ apportioned to the individual funds on an average balan basis. Unreslrlcted funds are income funds which ar8 to be spent on tha congragation's génèral purposes. Oesignaled funds are genèral funds sèl aside by the congregatson lor use in the fuluro.
Presbyter an RANDALSTOWN (OLD CONGREGAnoNI CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS lconfd) 31st Docembor 2022 DONATIONS AND LEGACIES Unre8tTlcted Restricted Endowment Funds Funds Funds Totsl 2022 Totsl 2021 Recorded Giving5 Loose ColEe¢tions Donations and gift8 Gift Aid Legacies and bequests 80,194 1,052 2,839 14,031 21,210 341 6,651 3,507 101,404 99,133 1,393 1.305 9,490 5.615 17,538 17,828 100,616 31.709 132,325 124,980 CHARITABLE ACTIVITIES Unrestrictod R•$trletèd Endowment Funds Funds Funds Total 2022 Tot41 2021 Income from charitable activities Fee5 from weddings and funerals Fundraising event8 Membership fees Gran1$ 332 1.824 1,900 2,156 1,900 383 1,500 2.818 2,818 1,255 332 10,142 10,474 4.938 OTHER TRADING ACTIVITIES Unre8trfcted R•stricted Endowment Funds Funds Funds Total 2022 Total 2021 Letting of premises Trading income INVESThIENT INCOME Unrestrl¢tsd Restricted Endowment Fund8 Funds Funds Totsl 2022 Total 2021 Deposit Interest General Investrnent Fund Rents investment prope"e$ Other inveslmgnt income 1,168 107 1.275 2,164 1,173 107 1,260 2,167 OTHER INCOME Unrestrlcted Rrstrlcted Endowment Funds Funds Funds Total 2L122 Total 2021 Insurance claims Other income 180 180 180 1,103
an RANDALSTOWN {OLD CONGREGATION) CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 st December 2022 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Totsl 2021 FWO Envelopes Fundraising events 1,120 1,120 810 1,120 810 CHARITABLE ACTIVITIES Unrestricted Fund$ Regtricted Endowment Fund8 Funds Total 2022 Total 2021 General Assembly Assessments Presbytery fees Ministry and support stsff costs Congregational wnning expenses Donations to Missions and charities Governance Gosts Total 14,660 1,245 46,423 27,975 9,353 1,446 101.102 14,660 1.245 46,423 47,902 23,794 19,750 1,220 66,881 33.670 24.389 19,927 14,441 34,368 135,470 147,217 OTHER EXPENDITURE Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Investrnent properties expenses 10. FIXED ASSETS The c¢ngregation owns the Church anij associated buildings situated at 4 Portglenone Road, Randalstown. the Church Manse at 82 Portglenone Road, Randalstown and the as80ciated fixtures, frttings, plant and machinery, These have an insurants value of £3.570,239. 11. INVESTMENTS The congregation has the following investments Amounts are shown al mafket value 2022 2021 General Investment Fund Propety other investments 965 1,052 109 115 1074 1167
Presbyter an RANDALSTOWN (OLD CONGREGATIONI OF THE PRES8YfERIAN CHLIRCH IN IRELAND srATEMEMT OF FINANCIAL ACTIVITY IRecelpts and Payments Accounti for y••r •nd•d 31•t OOrnbar 2022 12. FUND BALANCES Balan¢• atLgrt 8urplM I P4ym•nts ID•fi¢lt) Balanc• at ond Fund Rocelpts Tr4n•f•r Unr•¥tri¢t•d Fund• General Fur 102 121 102,121 102222 102,222 101 101 800 2e6 $97 266,597 266.098 Rmtri¢t Fund• Or M McFadden War Stock Gen In¥ Ine4Jrne Fund General Appeals Graveyard FL¢nd L & E Reid Ggn Inv Ineom• Fund MISSION Moderatsts Appeal Nimmons Mini$lerB Inv Income Fund Orphan Society PROPERTY Property lrnprovornonl Fund Religious and Chantable payments R¢JbinwrT War Stod( G•n Inv Inm8 Fund Rrtinson War Stock Mlnislers Inv Incom¢ Fund Studenfg Bursary Fund Sunday School T88rfvnd United theal W J Rainey SISchool Inv Income Fund Wodd DeveloF4nent Youth F•llowship Fund Sunday School gUnt vling Club Account OC Youth Club A¢¢ount OC Fnendship Hour A(Lounl Fir¥t Randa18tcwn Boys, Brtgade Accnt Randal¥lown Girts, Bll'g4d• Accourrt PW Acnt Helping Hands Accounl Rond8lstown P•renl & Toddlèr Group OC Choir Account OC Youlh Fellowship 142 10 670 1,900 152 450 14,283 73 21,353 220 450 1,900 12,383 72 21.279 140 74 2,551 74 2.551 74 16,308 305 13,869 305 4.813 379 21,121 8,656 20 22 45 1,837 10 827 45 45 1.e31 475 10,658 10.504 152 513 513 701 29Q 870 937 78 1.319 2.878 1,088 eso 1,117 380 71 577 30 182 3.074 3,679 2.581 1,590 242 151 60 34,368 170) 951 1301 800 1,36B 48 1,398 2,239 957 1.027 189 17S 416 32 70,190 1,528 15001 261 2,835 3.948 2.458 662 37 12391 269 11231 1928) 1205) 1150) 1200) 14001 500 92 63.020 42,136 7,770 600 Endowment Fund• Dr M McFadden War Slock Gen End Fund L & E fte Gen End Fund M¢Clenaghan Mi$8ions End Fund Nimmons Ministers End Fund Rgbinson War General End Fund Robingon War Stock Ministers End Fund W J Rainey SISchool Fund 7S8 386 7S8 1S4 100 300 154 1.852 100 300 1,852 Totsl 330,970 144,259 136.590 7,669 338,639