Ahorey Congregation of The Presbyterian Church in Ireland
Registered Charity in Northern Ireland NIC105028
Charity Accounts for the Year ending 31[st] December 2022
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts & Payments Accounts) for the year ended 31 December 2022.
| Notes | Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|
| Funds (£) | Funds (£) | Funds (£) | 2022 | 2021 | ||
| RECEIPTS | ||||||
| Regular Direct Giving | 1 | 58,739 | 51,128 | 109,867 | 89,432 | |
| Donations and Legacies | 2 | 100 | 400 | 500 | 3,935 | |
| Activities that Generate Income | 3 | 200 | 4,318 | 4,518 | 6,144 | |
| Investment Income | 4 | 261 | 261 | 284 | ||
| Other Income Sources | 5 | 14,683 | 14,683 | 4,900 | ||
| Total Receipts | 59,299 | 70,529 | 0 | 129,829 | 104,694 | |
| PAYMENTS | ||||||
| Central Church Assessments | 6 | (16,788) | (16,788) | (17,031) | ||
| Ministry and Support Staff | 7 | (25,707) | (25,707) | (25,406) | ||
| Life and Work | 8 | (1,820) | (17,320) | (19,140) | (7,359) | |
| Governance | 9 | (1,096) | (135) | (1,232) | (2,343) | |
| Property and Equipment | 10 | (3,471) | (4,393) | (7,864) | (19,460) | |
| Grants to Missions and Charities | 11 | (20) | (34,000) | (34,020) | (16,548) | |
| Total Payments | (48,902) | (55,848) | 0 | (104,750) | (88,147) | |
| ACCOUNTING POLICIES | 12 | |||||
| FUNDS ACTIVITY | 13 | |||||
| FUNDS RECONCILIATION | Unrestricted | Restricted | Endowment | Total | Total | |
| Funds (£) | Funds (£) | Funds (£) | 2022 | 2021 | ||
| Brought Forward @ 1 January | 94,105 | 11,326 | 5,000 | 110,432 | 93,885 | |
| Net Receipts | 10,397 | 14,682 | 25,079 | 16,547 | ||
| Net Transfers Between Funds | (45,075) | 45,075 | 0 | |||
| Carried Forward @ 31 December | 59,427 | 71,084 | 5,000 | 135,511 | 110,432 |
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2022.
| 2022 | 2021 | |
|---|---|---|
| 1. Regular Direct Giving | 109,867 | 89,432 |
| Named Giving | 87,736 | 74,084 |
| Reclaimed Tax (GA & GASDS) | 16,892 | 14,026 |
| Cash, £30 or less | 4,590 | 1,108 |
| Cash, greater than £30 | 649 | 215 |
| 2. Donations and Legacies | 500 | 3,935 |
| Legacies and Bequests | 0 | 1,835 |
| Donations 'in memory of' | 400 | 950 |
| Wedding Service Donations | 100 | 150 |
| Funeral Service Donations | 0 | 1,000 |
| 3. Activities that Generate Income | 4,518 | 6,144 |
| Bookstall & Magazines | 593 | 619 |
| Graveyard fees | 3,725 | 5,525 |
| Use of facilities | 200 | 0 |
| 4. Investment Income | 261 | 284 |
| Bank and Building Society | ||
| Interest | 261 | 284 |
| 5. Other Income Sources | 14,683 | 4,900 |
| Grants Received | 2,200 | 2,400 |
| Rental & Wayleaves Income | 550 | 449 |
| Miscellaneous Income | 481 | 42 |
| Organisation's Outings | 672 | 0 |
| Membership fees | 4,355 | 1,445 |
| Fundraising events | 2,702 | 495 |
| D of E Award Scheme | 434 | 22 |
| BB/GB Uniforms | 2,241 | 0 |
| Social events | 1,048 | 47 |
| Total of Notes 1-5 (Total Receipts) | 129,829 | 104,694 |
| 6. Central Church Assessments | (16,788) | (17,031) |
| Central Ministry Fund | (1,689) | (2,044) |
| PCI Pension Scheme | (4,677) | (4,531) |
| Widows of Ministers Fund | (352) | (468) |
| Incidental Fund | (1,302) | (1,576) |
| Prolonged Disability Fund | (281) | (341) |
| Ministerial Development Fund | (162) | (222) |
| Sick Supply Fund | (21) | (34) |
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2022. (cont’d)
| 6. Central Church Assessments (cont’d) | 2022 | 2021 |
|---|---|---|
| Assembly Buildings' External Work | (704) | (895) |
| Students Bursary Fund | (669) | (298) |
| Minister's National Insurance | (1,959) | (1,793) |
| Apprenticeship Levy | (98) | (94) |
| Ministerial Car Allowance | (2,553) | (2,497) |
| Ministerial Duties Allowance | (1,702) | (1,665) |
| ER NIC on Ministerial Allowances | (619) | (574) |
| 7. Ministry and Support Staff | (25,707) | (25,406) |
| Minister | (19,488) | (19,888) |
| Other Ministry and Support Staff | (6,219) | (5,518) |
| 8. Life and Work | (19,140) | (7,359) |
| Worship and Fellowship | (5,023) | (1,373) |
| Discipleship and Ministry | (1,204) | (1,229) |
| Mission and Outreach | (12,912) | (4,757) |
| 9. Governance | (1,232) | (2,343) |
| Independent Examiner/Audit Fees | (100) | (50) |
| Printing & Stationery | (294) | (864) |
| Other Sundry Expenses | 0 | (1) |
| Bank Interest and Charges | (35) | (17) |
| Presbytery Fees | (384) | (380) |
| Broadband, TV licence; software | (468) | (342) |
| support | ||
| Health & Safety, Food Hygiene etc | 161 | (626) |
| training | ||
| Advertising | (48) | 0 |
| Postage | (64) | (64) |
| 10. Property and Equipment | (7,864) | (19,460) |
| Utilities | (1,493) | (2,111) |
| Property | (4,859) | (15,941) |
| Insurances | (1,512) | (1,408) |
| 11. Grants to Missions and Charities | (34,020) | (16,548) |
| United Appeal for Mission | (5,482) | (5,770) |
| Other PCI Schemes | (3,680) | (3,212) |
| Other Missions and Charities | (24,858) | (7,566) |
| Total of Notes 6-11 (Total Payments) | (104,750) | (88,147) |
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2022. (cont’d)
12. Accounting Policies
Basis of financial statements
As the total income of the congregation is less than £250,000, the congregation has 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 in 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.
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2022. (cont’d)
| 13. Funds Activity | Balance | Receipts | Payments | Transfers | Transfers | Balance |
|---|---|---|---|---|---|---|
| at start £ | £ | £ | In £ | Out £ | at end £ | |
| UNNRESTRICTED FUNDS | 94,105 | 59,299 | 48,902 | 3,626 | 48,702 | 59,427 |
| General (2022) | 3,226 | 59,299 | 48,902 | 400 | 4,597 | 9,427 |
| General Reserve | 90,879 | 0 | 0 | 3,226 | 44,105 | 50,000 |
| RESTRICTED FUNDS | 11,326 | 70,529 | 55,848 | 55,604 | 10,529 | 71,084 |
| Property Funds | (15,913) | 22,519 | 4,353 | 51,994 | 7,968 | 46,280 |
| Property (2022) | (7,888) | 1,855 | 439 | 7,888 | 0 | 1,416 |
| Property Reserve | 33,650 | 0 | 50 | 44,105 | 7,888 | 69,817 |
| Graveyard | 8,264 | 4,250 | 2,066 | 0 | 80 | 10,368 |
| Land | 1,110 | 550 | 34 | 0 | 0 | 1,626 |
| Manse | (52,134) | 15,864 | 793 | 0 | 0 | (37,064) |
| Moses (Mossie) Jeffers Bequest | 1,085 | 0 | 970 | 0 | 0 | 115 |
| Organisation Funds | 21,622 | 19,869 | 17,318 | 0 | 786 | 23,388 |
| Anchorage Youth Club | 475 | 478 | 533 | 0 | 0 | 420 |
| Boys' Brigade | 10,949 | 7,950 | 4,652 | 0 | 46 | 14,202 |
| Boys' Brigade (EA) | (2,212) | 0 | 1,920 | 0 | 0 | (4,133) |
| Girls' Brigade | 7,253 | 5,989 | 3,754 | 0 | 0 | 9,488 |
| Girls' Brigade (EA) | 838 | 2,200 | 4,179 | 0 | 400 | (1,541) |
| Holiday Bible Club | 177 | 0 | 0 | 0 | 0 | 177 |
| Knitting Group | 710 | 0 | 0 | 0 | 0 | 710 |
| Men's Fellowship | 27 | 1,852 | 1,538 | 0 | 340 | 1 |
| PW | 2,987 | 1,400 | 742 | 0 | 0 | 3,645 |
| Table Tennis Club | 313 | 0 | 0 | 0 | 0 | 313 |
| Tuesday Club | 104 | 0 | 0 | 0 | 0 | 104 |
| Mission & Charity Funds | 5,743 | 27,549 | 33,473 | 3,373 | 1,775 | 1,417 |
| United Appeal for Mission (PCI) | 49 | 5,365 | 5,482 | 68 | 0 | 0 |
| Moderator's Appeals (PCI) | 160 | 0 | 160 | 0 | 0 | 0 |
| PW Missions (PCI) | 0 | 1,890 | 2,140 | 250 | 0 | 0 |
| Ukraine Help (EMF) | 0 | 7,904 | 8,864 | 960 | 0 | 0 |
| World Development Appeal | ||||||
| (PCI) | 620 | 1,223 | 880 | 0 | 0 | 963 |
| Child Sponsorship | 0 | 229 | 794 | 565 | 0 | 0 |
| Other Mission & Charity | 4,913 | 10,938 | 15,153 | 1,530 | 1,775 | 454 |
| Other restricted Funds | (126) | 592 | 704 | 238 | 0 | 0 |
| Bookstall & Magazines | (126) | 592 | 704 | 238 | 0 | 0 |
| ENDOWMENT FUNDS | 5,000 | 0 | 0 | 0 | 0 | 5,000 |
| TOTAL | 110,432 | 129,829 | 104,750 | 59,231 | 59,231 | 135,511 |
END OF NOTES TO ACCOUNTS
an AHOREY CONGREGATIOIY OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILrriES AS At 311t De¢ember 2022 Fund Re¢oDelllitlon Unrestricted Restricted Endowm¢nt Total Fuftds Funds (£} Funds (£} Funds (£) 2022 (£) 94,105 11,326 5.000 110,432 (34,678) 59.757 25,079 59,427 71.084 135Jll Total Funds 2021 (£) 93,885 16,547 110,432 Balances @ l January Net movement BalanLYS @ 31 Decemb¢r TAnglble Ajoets @ 31 De¢ember Bank Dysit Acwuttts Bank Current Acwunts Cash and Cheques in Hand 5.000 130.412 99 135AII -11.000 5,000 104.966 466 110,432 -12.000 R¢¢laimable tax under the Gift Aid and Gift Aid Small Donations Scheme$ Flxed AJ8ets @ 31 Deeember 2022 Church Premlses al 137. 139 & 141 BT62 3SX in¢luding their Church-owned Fixture4 Ftttings & Equipment cir 6 Acres Agricultural Land Adjoining Church Premis¢s Approv by the Charty Trustees (Kirk Session) at Pd meeting on 13th Febnwy 2023, and Sied on its behalf by fy H%YglkJ Rev Philip W A Mcclelland (Minister) Trevor D Sandford (cle of Kirk Session) Ei¥D OF CHURCH AccouKrs