_Ahorey Congregation of The Presbyterian Church in Ireland_ 


Registered Charity in Northern Ireland NIC105028 

Charity Accounts for the Year ending 31[st] December 2023 

1 




## **AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts & Payments Accounts) for the year ended 31 December 2023.** 

||Notes|Unrestricted|Restricted|Endowment|Total|Total|
|---|---|---|---|---|---|---|
|||Funds (£)|Funds (£)|Funds (£)|2023|2022|
|Receipts|||||||
|Regular Direct Giving|1|58,024|62,292||120,316|109,867|
|Donations and Legacies|2|200|1,000||1,200|500|
|Activities that Generate Income|3||3,256||3,256|4,518|
|Investment Income|4|1,134||20|1,154|261|
|Other Income Sources|5|700|36,809||37,509|14,683|
||Total Receipts|60,058|103,357|20|163,435|129,829|
||||||||
|Central Church Assessments|6|(17,157)|||(17,157)|(16,788)|
|Ministry and Support Staff|7|(27,059)|(1,116)||(28,175)|(25,707)|
|Life and Work|8|(3,386)|(14,296)||(17,682)|(19,140)|
|Governance|9|(1,649)|(358)||(2,008)|(1,232)|
|Property and Equipment|10|(3,839)|(8,012)||(11,851)|(7,864)|
|Grants to Missions and Charities|11||(25,191)||(25,191)|(34,020)|
||Total Payments|(53,090)|(48,973)|0|(102,063)|(104,750)|
||||||||
|ACCOUNTING POLICIES|12||||||
||||||||
|FUNDS ACTIVITY|13||||||
||||||||
|FUNDS RECONCILLIATION||Unrestricted|Restricted|Endowment|Total|Total|
|||Funds (£)|Funds (£)|Funds (£)|2023|2022|
||||||||
|Balances  @ 1 January||59,427|71,084|5,000|135,511|110,432|
|Excess of Receipts over Payments before<br>Transfers||6,968|54,384|20|61,372|25,079|
|Transfers Between Funds||(8,953)|8,973|(20)|0||
|Balances @ 31 December||57,442|134,441|5,000|196,883|135,511|



2 




## **AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2023.** 

||**2023**|**2022**|
|---|---|---|
|**1. Regular Direct Giving**|**120,316**|**109,867**|
|Named Giving|95,539|87,771|
|Reclaimed Tax (GA & GASDS)|18,707|16,892|
|Cash, £30 or less|6,020|4,555|
|Cash, greater than £30|50|649|
|**2. Donations and Legacies**|**1,200**|**500**|
|Legacies and Bequests|579|0|
|Donations from Church Organisations|100|0|
|Donations 'in memory of'|474|400|
|Wedding Service Donations|6|100|
|Funeral Service Donations|40|0|
|**3. Activities that Generate Income**|**3,256**|**4,518**|
|Bookstall & Magazines|66|593|
|Graveyard fees|3,025|3,725|
|Use of facilities|165|200|
|**4. Investment Income**|**1,154**|**261**|
|Bank and Building Society Interest|1,154|261|
|**5. Other Income Sources**|**37,509**|**14,683**|
|Grants Received|4,200|2,200|
|Rental & Wayleaves Income|556|550|
|Miscellaneous Income|27,286|481|
|Organisation's Outings|223|672|
|Membership fees|4,221|4,355|
|Fundraising events|0|2,702|
|D of E Award Scheme|168|434|
|BB/GB Uniforms|156|2,241|
|Social events|700|1,048|
|**Total of Notes 1-5 (Total Receipts)**|**163,435**|**129,829**|
|**6. Central Church Assessments**|**(17,157)**|**(16,788)**|
|Central Ministry Fund|(1,574)|(1,689)|
|PCI Pension Scheme|(4,958)|(4,677)|
|Widows of Ministers Fund|(322)|(352)|
|Incidental Fund|(1,287)|(1,302)|
|Prolonged Disability Fund|(322)|(281)|
|Ministerial Development Fund|(143)|(162)|
|Sick Supply Fund|(14)|(21)|



3 




## **AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2023. (cont’d)** 

|**6. Central Church Assessments (cont’d)**|**2023**|**2022**|
|---|---|---|
|Assembly Buildings' External Work|(715)|(704)|
|Students Bursary Fund|(572)|(669)|
|Minister's National Insurance|(2,063)|(1,959)|
|Apprenticeship Levy|(103)|(98)|
|Ministerial Car Allowance|(2,680)|(2,553)|
|Ministerial Duties Allowance|(1,787)|(1,702)|
|ER NIC on Ministerial Allowances|(617)|(619)|
|**7. Ministry and Support Staff**|**(28,175)**|**(25,707)**|
|Minister|(22,052)|(19,488)|
|Other Ministry and Support Staff|(6,123)|(6,219)|
|**8. Life and Work**|**(17,682)**|**(19,140)**|
|Worship and Fellowship|(6,217)|(5,023)|
|Discipleship and Ministry|(1,115)|(1,204)|
|Mission and Outreach|(10,350)|(12,912)|
|**9. Governance**|**(2,008)**|**(1,232)**|
|Independent Examiner/Audit Fees|(100)|(100)|
|Printing & Stationery|(330)|(294)|
|Other Sundry Expenses|(230)|0|
|Bank Interest and Charges|(37)|(35)|
|Presbytery Fees|(420)|(384)|
|Broadband, TV licence; software support|(517)|(468)|
|Health & Safety, Food Hygiene, training etc|(261)|161|
|Advertising|0|(48)|
|Postage|(113)|(64)|
|**10. Property and Equipment**|**(11,851)**|**(7,864)**|
|Utilities|(2,009)|(1,493)|
|Property|(8,261)|(4,859)|
|Insurances|(1,580)|(1,512)|
|**11. Grants to Missions and Charities**|**(25,191)**|**(34,020)**|
|United Appeal for Mission|(5,642)|(5,482)|
|Other PCI Schemes|(3,545)|(3,680)|
|Other Missions and Charities|(16,004)|(24,858)|
|**Total of Notes 6-11 (Total Payments)**|(102,063)|(104,750)|



4 



**AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2023. (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. 

5 




## **AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2023. (cont’d)** 

|**13. Funds Activity**|**Balance**|**Receipts**|**Payments**|**Transfers **|**Transfers**|**Balance**|
|---|---|---|---|---|---|---|
||**at start £**|**£**|**£**|**In £**|**Out £**|**at end £**|
|**UNNRESTRICTED FUNDS**|**59,427**|**60,058**|**53,090**|**10,710**|**19,662**|**57,442**|
|General (2023)|9,427|59,638|53,034|1,227|11,815|5,442|
|General Reserve|50,000|420|56|9,483|7,847|52,000|
|**RESTRICTED FUNDS**|**76,084**|**103,357**|**48,973**|**32,753**|**23,780**|**134,441**|
|**Property Funds**|**46,280**|**66,735**|**8,730**|**21,481**|**14,672**|**111,094**|
|Property (2023)|1,416|37,870|2,504|1,487|1,416|36,853|
|Property Reserve|69,817|0|0|6,843|13,151|63,510|
|Graveyard|10,368|3,025|3,799|0|105|9,489|
|Land|1,626|556|1,056|0|0|1,126|
|Manse|(37,064)|25,284|1,371|13,151|0|0|
|Moses (Mossie) Jeffers Bequest|115|0|0|0|0|115|
|**Organisation Funds**|**23,388**|**14,850**|**14,341**|**5,712**|**9,053**|**20,556**|
|Anchorage Youth Club|420|408|189|0|0|639|
|Boys' Brigade|10,069|4,926|7,625|4,136|4,733|6,774|
|Girls' Brigade|7,948|7,404|6,115|1,576|1,741|9,072|
|Holiday Bible Club|177|0|0|0|177|0|
|Knitting Group|710|0|0|0|710|0|
|Men's Fellowship|1|1,370|223|0|1,100|48|
|PW|3,645|743|190|0|175|4,023|
|Table Tennis Club|313|0|0|0|313|0|
|Tuesday Club|104|0|0|0|104|0|
|**Mission & Charity Funds**|**1,417**|**21,517**|**25,291**|**5,204**|**56**|**2,791**|
|United Appeal for Mission|||||||
|(PCI)|0|5,540|5,642|102|0|0|
|PW Missions (PCI)|0|1,645|1,645|0|0|0|
|World Development Appeal|||||||
|(PCI)|963|2,111|1,400|0|0|1,674|
|Child Sponsorship|0|0|56|56|0|0|
|Other Mission & Charity|454|12,221|16,548|5,046|56|1,117|
|**Other Restricted Funds**|**0**|**254**|**611**|**357**|**0**|**0**|
|Bookstall & Magazines|0|254|606|351|0|0|
|Stipend|0|0|5|5|0|0|
|**ENDOWMENT FUNDS**|**5,000**|**20**|**0**|**0**|**20**|**5,000**|
|**TOTAL**|**135,511**|**163,435**|**102,063**|**43,462**|**43,462**|**196,883**|



## **END OF NOTES TO ACCOUNTS** 

6 



an
Statement of Assets and Liabililies at 31 December 2023
Unrestricted
Funds {£)
Restricted
FuJ)ds (£)
F,ndowment Total Funds
Funds (£)
2023{£)
Total Funds
2022(£)
Fund Reconciliation
Balances @ l January
59.427
6,968
8,953
57,442
71,084
54,384
8,973
134,441
5,000
20
20
5,000
135,511
61,372
110.432
25,079
Excess of Receipts over Payments before Transfers
Transfers Between Funds
Balances 0 31 December
196.883
135,511
Tangible Assets @ 31 December
Bank Deposit Accounts
Bank Current Accounts
Cash and Cheques in Hand
5,000
130.412
99
13.S,511
12,000
191,707
5,176
196,883
13,000
Reclaimable tax under the Gift Aid and Gift Aid Small Donations Scheines
Fixed Assets n 31 December 2023
Cliurch Premises at 137. 139 & 141 BT62 3SX including their Church-owned Fixtures, Flttings & Equipmcnt
CirLa 6 Acres Agricultural LAnd Adjoining Cliurch Premises
Approved by th¢ Charity Trustees (Kirk Scssion) at a meeting on
IS￿ Apd go21
, and signed on its behalf by
Rev Philip W A Mcclelland (Ministcr)
I. &./A£J
J Fred Sandford (Clerk of Kirk Session)
END OF CHURCH ACCOUNTS