REGisfERED CHARITY NUMBER: 104948
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2023
for
Mall Presb
terian Church Arma
hcon
re
ation of the Presb terian Church in Ireland

MALL PRESBYTERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIALACTIVITY
FOR THE YEAR ENDED 31 DECEMBER 2023
Note
Unrestricted
Funds
Aestrlcted
Funds
Endowrnent
Funds
Total
2023
Total
2022
Receipts
Oonations & Legacies
Charitable Activitie5
Other trading actlvltles
Investment income
Other Income
154,128
44,226
13,421
198,354
13.421
364
5,277
250
16S,629
32.635
364
1,865
25,000
364
5,274
250
Total Receipts
159,766
57,900
217,666
225,493
Payments
Raising Funds
Charitable Activities
1,045
133,067
1,045
177,893
1,044
174,918
44,826
Total Payments
134,112
44,826
178,938
175.962
Net Receipts I Payments
Transfers net
25,654
11,2731
13,074
1,273
Y8.728
49,531
Net movement in funds
Funds brought forward
01 january 2023
24,381
14,347
38,728
49.531
251,325
117,823
369,148
319,617
Funds carrled forward
31 December 2023
275,706
132,170
407,876
369,148

MALL PRESBYTERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Funds Reconciiation
Bank and cash at start of
251,325
117,823
369,148
319,617
year
Net movement in funds
24,381
14,347
38,728
49,531
Bank & cash at end of
275,706
132,170
407,876
369,148
year
Bank & Cash Balances
Bank Deposlt Accounts
Bank Current Accounts
273,605
2,101
97,843
34,327
371,448
36,428
341,603
27,545
Total
275,706
132,170
407,876
369,148
Memorandum Note Only
Investment5
io
73,953
73,953
67,845
Approved by Kirk Se55ion at a meeting on 09
05
2024 and signed on its behalf bv'.-
Rev Peter Gamble
Wallace Moffett
Date 0910512024
Date 0910512024

MALL PRESB￿ERlAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
A5 the total income of the congregatlon is le55 than £250,000 the congregation have elected in accordance
with the provisions in The Charitie5 IAccounts and Reports Regulations (Northern Ireland) 2015 to
P￿pare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capltal of which must be retained either permanently or at the congregation's
discretion,. the income derived from the endowment 15 to be used either 35 restricted or unrestricted Income
funds depending upon the purpose for which the endowment was establlshed in the first place.
Restritted funds comprise (al income from endowments which is to be expended only on the ￿$trIcted
purp05es 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 fund5 on an average balance basi5.
Unrestricted funds are income funds whSch are to be spent on the congregation's general purpose5.
Designated funds are general funds set aside by the congregation for use In the future.
RECEIPTS
2 Donations & LegacSes
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded Giving..
Loose collections
Donations & Bifts
Gift Aid
Legacles & bequest
2.176
117,656
28,430
5,866
2,176
155,936
33,812
6,430
1,717
130.948
27,620
5.344
38,280
5.382
564
154,128
44,226
198,354
165,629
3. Charitable Activltles
Unre5trlcted
Funds
Re5trirted
Funds
Endowment
Funds
Total
2023
Total
2022
Income from charitable activity
Fundraising
Membership Fees
Grants
6,389
122
3.260
3,650
6,389
122
3,260
3,650
20,191
2,227
4,417
5,800
13,421
13,421
32.635

MALL PRE5BYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS - CONT.
FOR THE YEAR ENDE[) 31 DECEMBER 2023
RECEIPTS
4. Other Trading Actlvlties
Unrestricted
Fund5
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Lettlng of Premlses
364
364
364
364
364
364
5. Investment income
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Deposit interest
General investment fund
5274
S277
366
1,499
5274
5,277
1,865
6. Other Income
Unrestricted
Funds
Restricted
Fund5
Endowment
Funds
Total
2023
Total
2022
Insurance claim
250
250
25,000
250
250
25,000

MALL PREsB￿ERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS- CONT.
FOR THE YEAR ENDED 31 DECEMBER 2023
PAYMENTS
7. Raising funds
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
1,045
1,045
1.044
1.045
1.045
1,044
8. charitable artlvltles
Un￿$trIcte
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery Fees
Ministry & support stsff
Runnlng expenses
Donations to Missionslcharlties
Governance costs
23,777
891
67,259
39,484
1,200
456
23,777
891
67,259
66,654
18,856
456
23,029
820
6Z,121
63,801
24,727
420
27,170
17,656
133,067
44,826
177,893
174.918
9. Fixed Assets
The congregatlon owns the Church premises situated at Mall West, the Manse and land at
Newry Road and the assotlated fixtures, fittlngs, plant and machlnery.
10 Investments
The congregation has the followlng Investment5. Amounts are shown at market value.
Memorandum only entries
Endowment
Funds
Total
2023
Total
202Z
General Investment Fund-Presbyterian ChLFrch in Ireland
73,953
73,953
67,845
73,953
73.953
67,845

MALL PRESB￿ERIAN CHURCH ARMAGH CONGREGATION OF THE PREsB￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS- CONT.
FOR THE YEAR ENDED 31 DECEMBER 2023
11 Fund Balances
Fund
Balance
at start
Receipt5
Payments
5urplus/
(Deficit)
Transfers
nett
Balance
at end
Unrestricted Funds
General
251,325
159,766
134,112
25,654
11,2731
275,706
251.325
159,766
134,112
25,654
11.2731
275,706
Restricted Funds
Repalrs
United Appeal
Charties & Misslons..
Presbyterian Childrens Scolety
Royal Brit15h Leglon
- Tear Fund
Moderator Appeal- Tuikey
8reakfast Morning
CD Ministry
Youth Mission5
Midweek
Sunday School
Crecheuots & Toddlers
Youth Fellowship
Girls Brlgade
Salt Cellar
Boy5 Brigade
Female Focu5
Badminton Club
Bowling Club
Choir
90,229
16,032
8,911
12,904
11,579
3.128
12,6681
93,357
2,668
919
744
394
919
744
394
1,720
1,720
880
880
18801
231
3.878
1,500
650
7,349
5.248
3,926
2,103
889
185
185
10,178
416
12.133
1,955
14,056
1,500
650
5,768
6,490
17221
12651
6.362
5,248
4,918
2.764
979
1,576
344
4,739
5,230
90
155
3,597
4,469
1,142
761
90
loo
11501
iiooi
1,476
344
55
117,823
57.900
44,826
13.074
1,273
132,170
Total Funds
369.148
217,666
178,938
38,728
407.876