Charity No: NIC 104984
First Armagh Congregation
of the
Presbyterian Church in Ireland
Trustee Report
and
Receipts and Payments Account
for the year ended 31 December 2023

First Armagh Congregation of the Presbyterian Church in Ireland
Independent Examinerfs Report to the Charity Trustees of
First Armagh Congregation of the Presbyterian Church in Ireland
I report on the accounts of the Charity for the year ended 31 December 2023.
Respective responsibilities of charity trustees and examiner:
As the charity's trustees you are responsible for the preparation of the accounts in accordance
with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act,
to follow the procedures laid down in the general directions given by the Commission under
section 65(9)(b) of the Charities Act
to state whether particular matters have come to my attention.
Basis of independent examiner's report:
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the general directions given by the Charity
Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also included consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity
trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to
believe:
l. That accounting records were not kept in accordance with section 63 of the Charities Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is further information needed for a proper understanding of the accounts to be
reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed
above and, in connection with following the directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawing to your attention.
28/04/2024
Date
Andrew Gilpin FCCA
WHR Accountants Limited
Chartered Certified Accountants
56 English Street
Armagh
BT617LG

First Armagh Congregation of the Presbyterian Church in Ireland
Statement of Receipts and Payments - Year End.ed 31 December 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Voluntary Receipts..
Donations & Legacies
Charitable Activities
Other Trading Activities
Investment Income
Other
131,116
11,983
4,072
664
143,099
4,072
3,047
3,150
140,217
8,446
2,272
1,720
23,642
2,383
3,150
136,649
16,719
153,368
176,297
Sale of Investments
Sales of Fixed Assets
Loans Received
436,851
Total Receipts
136,649
16,719
153,368
613,148
Payments
Raising Funds
Charitable Activities
Investment Costs
Other
52,123
424
28,048
15,425
65
10,748
67,548
489
38,796
96,290
451
50,479
80,595
26,238
106,833
147,220
Purchase of Investments
Purchase of Fixed Assets
Loan Repayments
311,873
Total Payments
80,595
26,238
106,833
459,093
Net Receipts / Payments
Transfers net
56,054
(9,519)
46,535
154,055
Net movement in funds
56,054
(9,519)
46,535
154,055
Funds brought forward 01 January
219,867
134,459
13,100
367,426
213,371
Deduct non cash/bank related Endowment Funds
Funds carried forward 31 December
12
275,921
124,940
13,100
413,961
367,426

First Armagh Congregation of the Presbyterian Church in Ireland
Statement of Receipts and Payments- Year Ended 31 December 2023
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Note
Funds Reconciliation
Bank and cash at start of year
219,867
134,459
13,100
367,426
213,371
Net movement in funds
56,054
(9,519)
46,535
154,055
Bank & cash at end of year
275,921
124,940
13,100
413,961
367,426
Bank & Cash Balances
Bank Deposits Accounts
Bank Current Account
Cash on Hand
71,620
342,203
138
69,416
297,871
139
Total
413,961
367,426
Other Assets
Investments
11
8,529
7,821
Liabilities
Loans
Other
Approved by the Kirk Session on 28/04/2024 and signed on its behalf by:
ustee
Trustee
Date: 28/04/2024
Date:
28/04/2024

First Armagh Congregation of the Presbyterian Church in Ireland
Statement of Receipts and Payments - Year Ended 31 December 2023
ACCOUNTING 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 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 place.
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. Where these funds have
unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
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.
RECEIPTS
2. DONATIONS & LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded Giving
Loose collections
Donations & gifts
Gift Aid
Legacies & Bequests
98,086
1,277
10,956
20,797
9,283
209
342
2,149
107,369
1,486
11,298
22,946
106,414
1,490
9,330
22,983
131,116
11,983
143,099
140,217
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Income From Charitable Activities
Fees from Weddings and Funerals
Fundraising Events
Membership Fees
Grants
Gift Aid
3,444
500
3,444
500
6,881
500
1,065
128
128
4,072
4,072
8,446

First Armagh Congregation of the Presbyterian Church in Ireland
Statement of Receipts and Payments- Year Ended 31 December 2023
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Letting of Premises
Other
2,383
2,383
664
1,708
564
664
2,383
664
3,047
2,272
5. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Deposit Interest
General Investment Fund
Rents Investment Properties
Other Investment Income
2,984
166
2,984
166
1,547
173
3,150
3,150
1,720
6. Other Income
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Insurance Claims
Other Income
Transfer from General Account
10,169
13,473
23,642

First Armagh Congregation of the Presbyterian Church in Ireland
Statement of Receipts and Payments- Year Ended 31 December 2023
PAYMENTS
7. RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO Envelops
Fundraising Events
8. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery Fees
Ministry and Support Staff Costs
Congregational Running Expenses
Donations to Missions and Charities
Governance Costs
11,834
865
18,025
21,399
11,834
865
18,025
21,399
15,425
16,869
796
42,199
17,529
18,897
15,425
52,123
15,425
67,548
96,290
9.OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Repairs & Maintenance Expenses
Speakers
Materials
Catering Supplies
Transfer to General Reserve
Other
26,797
26,797
100
1,914
2,443
24,744
80
707
394
13,473
11,080
100
1,914
1,192
1,251
7,542
7,542
28,048
10,748
38,796
50,478

First Armagh Congregation of the Presbyterian Church in Ireland
Statement of Receipts and Payments - Year Ended 31 December 2023
10. FIXED ASSETS
The Congregation owns the Church premises situated At Mall West, Armagh, the Church Hall situated at College Street, Armagh and
the Manse situated at College Hill, Armagh. Together with the associated fixtures, fittings, plant and machinery these properties have
insuance values as follows:
Total
Total
2023
2022
Church
Church Hall
3,872,815
857,734
399,578
3,646,718
807,659
376,250
Manse
5,130,127
4,830,627
11. INVESTMENTS
Total
2023
Total
2022
Note
General Investment Fund
Property
Other Investments
8,529
7,821
8,529
7,821

First Armagh Congregation of the Presbyterian Church in Ireland
Statement of Receipts and Payments- Year Ended 31 December 2023
12. FUND BALANCES
Balance
at start
Receipts
Payments
Surplus/
(Deficit)
Transfers
nett
Balance
at end
Unrestricted Funds
General Account
General Account- Investments
Reserve Account
14,733
890
204,244
106,031
58,282
47,749
(51,491)
444
51,047
10,991
1,334
263,596
30,618
22,313
8,305
219,867
136,649
80,595
56,054
275,921
Restricted Funds
General Account.
Reserve Account
Sunday School Account
Sunday School Special Collections
PW Account
13,876
13,876
7,175
2,679
123,520
9,187
68
1,684
(7,175)
(1,551)
116,345
7,636
68
891
1,128
1,715
2,508
(793)
134,459
16,719
26,238
(9,519)
124,940
Endowment Funds
General Account
13,100
13,100
13,100
13,100
Total Funds
367,426
153,368
106,833
46,535
413,961