REGISTERED CHARITY NUMBER: 104948 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2022 for Mall Pre5b erian Church Arma hcon re ation of the Presb erian Church in Ireland
MALL PRESBYTERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees present their report with the financial statements of the charity for the year ended 31st December 2022. REFERENCE AND ADMINISTRATIVE DETAILS Re8lStered Charlty Number.. 104948 Prlnclpal Address Mall Presbyterian Church Gosford Place Armagh BT619AJ Trustees Rev Ernest Peter Gamble MrThomas Hugh Savage Mr Derek Gordon Michael Auld Mr Norman Barbour Mr Colin Berry Mrjim Mark Mr Roy McDonald Mr William Loui5 Black Nesbitt Mr David William Hewitt Scott Mr Derek Wallace Moffett Mr Thomas lan Adair Mrwilliamjames Clarke Mr William HartFord Scott Lord John David Kllclooney Independent Examlner WHR Accountants Ltd Chartered Certified Accountants Statutory Auditors 56 English Street Armagh Co. Armagh 8T617LG STRUCTURE GOVERNANCE AND MANAGEMENT Governing Document The charity is controlled by its governing document, a deed of trust, and constitutes and unincorporated charity. Risk Management The trustee5 have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Approved by order of the board of trustees on and si6ned on its behalf by: Truste Trustee
MALL PRESBYfERIAN CHURCH ARMAGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY FOR THE YEAR ENDED 31 DECEMBER 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Receipts Donations & Legacles Charitable Aetivities Other trading actlvities Investment income Other income 146,154 19,475 32,635 165,629 32,635 364 1,865 25,000 155,051 21,194 114 1.820 364 389 1,476 25,000 Total Recelpts 146,907 78,586 225.493 178,179 Payments Rzising Funds Charitable Activities 1,044 121,709 1.084 131.787 53.209 174,918 Total Payments 122,753 53,209 175,962 132,871 Net Recelpts / Payments Transfer5 net 24,154 16571 25,377 657 49,531 45,308 Net movement In funds Funds brought fOard 01 January 2022 Funds carrled forward 31 December 2022 23,497 227,828 26.034 91,789 49,531 319,617 45,308 274,309 251,325 117,823 369.148 319,617 EEEZZZE-IT-Z
MALL PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Funds Reconcllation Bank and cash at start of 227,828 91,789 319,617 274.309 vear Net movement In funds 23,497 26,034 49,531 45.308 Bank & cash at end of 251,32S 117,823 369,148 319,617 year Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts 251,374 2,101 90,229 25,444 341,603 27.545 295,445 24,172 Total 369,148 319,617 Memorandum Note Only Investments io 67.845 67.845 73,928 Approved by Kirk Sesslon at a meeting on -bLoÈl, and 51gned on It5 behalf by:" Date l o *I'-..-- Date
MALL PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregation have eletted 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 ACCOUNTING 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 p5ace. Restricted funds comprise lal income from endowments which is to be expended only on the restritted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestrlcted 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. RECEIPTS 2 Donatlons & Legacles Unrestr5rted Funds Restrirted Funds Endowment Funds Total 2022 Total 2021 Recorded Giving- Loose collections Donations & glfts Gift Aid Legacies & bequest 1.717 114,859 24,578 5.000 1.717 130,948 27.620 S.344 406 126,196 26,449 2,000 16.089 3.042 344 146,154 19,475 165,629 155,051 3. Charitable Artlvlties Unrestrlrted Funds Restrlcted Funds Endowment Funds Total 2022 Total 2021 Income from charitable activlty Fundraising Membership Fees Gran15 20,191 2,227 4,417 5,800 20.191 2.227 4,417 5.800 13.246 289 2,900 4,759 32,635 32,635 21,194
MALL PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS - CONT. FOR THE YEAR ENDED 31 DECEMBER 2022 RECEIPTS 4. OtherTrading Aclivities Unrestricted Funds Restricted Funds Endowment Fund5 Total 2022 Total 20ZI Letting of Premises 364 364 114 364 364 114 5. Investment income Unrestrfcted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Deposit interest Gèneral Investment fund 363 26 366 1,499 401 1.419 1,473 389 1,476 1,865 1,820 6. Other income Unrestricted Funds Restricted Funds Endowment Fund5 Total Total 2021 20ZZ Insurance claim 25,000 25.000 25,000 25.000
MALL PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS- CONT. FOR THE YEAR ENDED 31 DECEMBER 2022 PAYMENTS 7. Raising funds Unrestricted Funds Restricted Fund5 Endowment Funds Total 2022 Total 2021 FWO envelopes 1,044 1,084 1,044 1,084 8. Charitable actlvities Unrestrirted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 General Assembly Assessments Presbytery Fees Ministry & 5UPPOrt staff Running expenses Donations to Misslonslcharities Governance costs 23,029 820 62,121 35.008 311 420 23.029 820 62.121 63,801 Z4,727 420 23,586 821 59,731 32,417 14,836 396 28,793 24,416 121,709 53,209 174,918 131,787 9. Flxed Assets The congregation owns the Church premlses situated at Mall West, the Manse and land at Newry Road and the associated fixtures, fittings, plant and machlnery. 10 Investments The congregatlon has the followlng investments. Amounts are shown at market value. Memorandum only entrles Endowment Funds Total 2022 Total 2021 General Investment Fund-Presbyterian Church in Ireland 67,845 67,845 73.928 67,845 67.845 73.928
MALL PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PREsERlAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS - CONT. FOR THE YEAR ENDED 31 DECEMBER 2022 11 Fund Balances Fund Balance at start ReceSpts Payments Surplus/ IDeficitl Transfers nett Balance at end Unrestricted Funds General 227,828 146,907 122,753 24,154 16571 251,325 227,828 146.907 122,753 24,154 16571 251.325 Restrlrted Funds Repairs United Appeal & Charitie5 CD Ministry Youth Mi55ions Midweek Sunday School Creche/Tots & Toddlers Youth Fellowship Glrls Brigade Salt Cellar Boys Brlgade Female Focus Badminton Club Bowllng Club Choir 67,568 39,748 19,308 17,087 20,221 275 1.380 22.661 19131 12751 16801 90.229 913 189 70 86 610 231 3,705 1,500 650 4.438 5,248 2.566 2,928 900 1.359 700 231 3,878 I,soo 650 7,349 5.248 3.926 2.103 889 1,476 344 1,796 1,623 173 9,455 6,279 3,176 12651 4,450 2,600 2,940 3,325 li 68 1,510 17251 11501 iiooi 185 344 117 344 91,789 78,586 53.209 25,377 657 117,823 Total Funds 319,617 225,493 175,962 49,531 369,148