Templepatrick Congregation of the Presbyterian Church in Ireland
Statement of Financial Activity
Receipts & Payments Account for the Year Ending 31 December 2022
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| Note | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | |||
| Receipts | ||||||
| Donations and Legacies | 2 | 151,575 | 61,421 | 212,996 | 196,412 | |
| Charitable Activities | 3 | 50 | 26,130 | 26,180 | 11,383 | |
| Other Trading Activities | 4 | 1,190 | 0 | 1,190 | 270 | |
| Investment Income | 5 | 424 | 470 | 894 | 927 | |
| Other Income | 6 | 240 | 240 | 220 | ||
| Total Receipts | 153,239 | 88,261 | 241,500 | 209,212 | ||
| Payments | ||||||
| Raising Funds | 7 | 1,291 | 0 | 1,291 | 1,488 | |
| Charitable Activities | 8 | 153,038 | 82,425 | 235,463 | 206,473 | |
| Total Payments | 154,329 | 82,425 | 236,754 | 207,961 | ||
| Net Receipts/(Payments) | -1,090 | 5,836 | 4,746 | 1,251 | ||
| Transfer Between Funds | -70,087 | 70,087 | 0 | 0 | ||
| Net Movement in Funds | -71,177 | 75,923 | 4,746 | 1,251 | ||
| Funds Brought Forward | 85,000 | 41,238 | 126,238 | 124,987 | ||
| Funds Carried Forward | 11 | 13,823 | 117,161 | 130,984 | 126,238 |
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Templepatrick Congregation of the Presbyterian Church in Ireland
Statement of Assets and Liabilities as at 31 December 2022
| Total | Total | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Funds | Funds | |
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Funds Reconciliation | ||||
| Bank and Cash At Start of Year | 85,000 | 41,238 | 126,238 | 124,987 |
| Net Movement in Funds | -71,177 | 75,923 | 4,746 | 1,251 |
| Bank and Cash At End of Year | 13,823 | 117,161 | 130,984 | 126,238 |
| Bank & Cash Balances | ||||
| Bank Deposit Accounts | 0 | 354 | 354 | 35,609 |
| Bank Current Accounts | 13,823 | 115,715 | 129,538 | 89,635 |
| Cash in Hand | 0 | 1,092 | 1,092 | 994 |
| 130,984 | 126,238 | |||
| Other Assets | ||||
| Fixed Assets - Note 9 | ||||
| Church Premises incl Fixtures, | Fitting & Equipment | 4,479,444 | 3,738,659 | |
| Investments - Note 10 | 32,989 | 34,904 | ||
| 4,512,433 | 3,773,563 |
Approved by the Kirk Session at a meeting on and signed on its behalf by
| Signed | George Mackarel | Signed | Llewellyn Hamill |
|---|---|---|---|
| Date | 45,057 | Date | 45,057 |
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Templepatrick Congregation of the Presbyterian Church in Ireland
Notes to the Accounts: 31 December 2022
1. 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.
2. DONATIONS AND LEGACIES
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Recorded Giving | 125,431 | 46,546 | 171,977 | 148,108 |
| Loose Collections | 3,058 | 3,650 | 6,708 | 3,539 |
| Donations and Gifts | 1,400 | 610 | 2,010 | 14,565 |
| Gift Aid | 21,686 | 8,615 | 30,301 | 27,200 |
| Legacies And Bequest | 2,000 | 2,000 | 3,000 | |
| 151,575 | 61,421 | 212,996 | 196,412 |
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Templepatrick Congregation of the Presbyterian Church in Ireland
Notes to the Accounts: 31 December 2022
3. CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Income From Charitable Activities | 20,680 | 20,680 | 8,963 | |
| Donations and Gifts | 50 | 50 | 30 | |
| Fund Raising Events | 0 | 0 | ||
| Membership Fees | 5,450 | 5,450 | 2,390 | |
| 50 | 26,130 | 26,180 | 11,383 | |
| 4. OTHER TRADING ACTIVITIES | ||||
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Letting of Premises | 1,190 | 1,190 | 270 | |
| 1,190 | 0 | 1,190 | 270 | |
| 5. INVESTMENT INCOME | ||||
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Deposit Interest | 71 | 71 | 180 | |
| General Investment Fund | 154 | 470 | 624 | 601 |
| Other Investment Income | 199 | 199 | 146 | |
| 424 | 470 | 894 | 927 |
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Templepatrick Congregation of the Presbyterian Church in Ireland
Notes to the Accounts: 31 December 2022
6. OTHER INCOME
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Other Income | 240 | 240 | 220 | |
| 240 | 240 | 220 | ||
| 7. RAISING FUNDS | ||||
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| FWO Envelopes | 1,291 | 1,291 | 1,488 | |
| 1,291 | 1,291 | 1,488 | ||
| 8. CHARITABLE ACTIVITIES | ||||
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| General Assembly Assessments | 25,486 | 25,486 | 25,189 | |
| Presbytery Fees | 1,490 | 1,490 | 1,461 | |
| Ministry and Support Staff Costs | 89,728 | 240 | 89,968 | 80,112 |
| Congregational Running Expenses | 24,222 | 57,189 | 81,411 | 75,395 |
| Donations to Missions and Charities | 12,112 | 24,996 | 37,108 | 24,316 |
| 153,038 | 82,425 | 235,463 | 206,473 |
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Templepatrick Congregation of the Presbyterian Church in Ireland
Notes to the Accounts: 31 December 2022
9. FIXED ASSETS
The congregation owns the Church premises situated at 750 Antrim Road, Templepatrick, BT39 0AP and the fixtures, fittings and equipment. These have an insurance value of £4,479,444
10. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
| 2022 | 2021 | |||
|---|---|---|---|---|
| £ | £ | |||
| General Investment Fund | 28,255 | 30,785 | ||
| Other Investments | 4,734 | 4,119 | ||
| Total | 32,989 | 34,904 |
Templepatrick Congregation of the Presbyterian Church in Ireland
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Notes to the Accounts: 31 December 2022
11. FUND BALANCES
| Balance at | Surplus/ | Balance at | ||||
|---|---|---|---|---|---|---|
| Fund | Start | Receipts | Payments | (Deficit) | Transfer | End |
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | 85,000 | 153,239 | 154,329 | -1,090 | -70,087 | 13,823 |
| Restricted Funds | 0 | |||||
| United Appeal | 0 | 6,901 | 14,186 | -7,285 | 7,285 | 0 |
| Christian Aid | 0 | 2,469 | 2,469 | 0 | 0 | 0 |
| Children's Society | 0 | 1,954 | 1,954 | 0 | 0 | 0 |
| Moderator's Appeal | 0 | 7,437 | 7,437 | 0 | 0 | 0 |
| World Development | 0 | 2,495 | 2,495 | 0 | 0 | 0 |
| Royal British Legion | 0 | 453 | 453 | 0 | 0 | 0 |
| Hungarian Reformed Church | 0 | 3,287 | 4,287 | -1,000 | 1,000 | 0 |
| Partner Church Fornos | 0 | 0 | 2,000 | -2,000 | 2,000 | 0 |
| Scripture Union | 0 | 0 | 1,500 | -1,500 | 1,500 | 0 |
| Christian Against Poverty | 0 | 0 | 327 | -327 | 327 | 0 |
| Other Restricted Funds | 0 | 710 | 414 | 296 | -296 | 0 |
| Building & Repair | 26,189 | 36,425 | 24,092 | 12,333 | 60,000 | 98,522 |
| Sunday School | 261 | 50 | 0 | 50 | 48 | 359 |
| Bible Class | 80 | 0 | 0 | 0 | 0 | 80 |
| Holiday Bible Club | 1,161 | 407 | 383 | 24 | 0 | 1,185 |
| Bowling Club | 530 | 627 | 217 | 410 | -300 | 640 |
| Dorcas | 0 | 1,357 | 719 | 638 | -150 | 488 |
| Friendship Circle | 524 | 1,338 | 1,558 | -220 | 0 | 304 |
| Temple Tots | 33 | 660 | 664 | -4 | 0 | 29 |
| Girls' Brigade | 6,457 | 8,700 | 8,915 | -215 | -351 | 5,891 |
| Ladies Nights | 0 | 525 | 365 | 160 | 0 | 160 |
| Presbyterian Women | 1,566 | 5,092 | 5,116 | -24 | -600 | 942 |
| Youth Club | 612 | 562 | 128 | 434 | -50 | 996 |
| Boys' Brigade | 3,825 | 4,263 | 2,746 | 1,517 | -326 | 5,016 |
| Y A Mission Trip | 0 | 2,549 | 0 | 2,549 | 0 | 2,549 |
| 41,238 | 88,261 | 82,425 | 5,836 | 70,087 | 117,161 | |
| Grand Total | 126,238 | 241,500 | 236,754 | 4,746 | 0 | 130,984 |
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