Ahorey Congregation of The Presbyterian Church in Ireland
Registered Charity in Northern Ireland NIC105028
Charity Accounts for the Year ended 31[st] December 2024
1
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts & Payments Accounts) for the year ended 31 December 2024.
| Notes | Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|
| Funds (£) | Funds (£) | Funds (£) | 2024 | 2023 | ||
| Receipts | ||||||
| Regular Direct Giving | 1 | 63,723 | 51,150 | 114,872 | 120,316 | |
| Donations and Legacies | 2 | 0 | 1,200 | |||
| Activities that Generate Income | 3 | 2,072 | 2,072 | 3,256 | ||
| Investment Income | 4 | 1,841 | 1,841 | 1,154 | ||
| Other Income Sources | 5 | 533 | 11,892 | 12,425 | 37,509 | |
| Total Receipts | 66,097 | 65,113 | 0 | 131,210 | 163,435 | |
| Central Church Assessments | 6 | (18,444) | (18,444) | (17,157) | ||
| Ministry and Support Staff | 7 | (27,970) | (1,261) | (29,231) | (28,175) | |
| Life and Work | 8 | (3,385) | (14,486) | (17,871) | (17,682) | |
| Governance | 9 | (1,897) | (2,173) | (4,071) | (2,008) | |
| Property and Equipment | 10 | (7,063) | (3,471) | (10,534) | (11,851) | |
| Grants to Missions and Charities | 11 | (26,425) | (26,425) | (25,191) | ||
| Total Payments | (58,759) | (47,816) | 0 | (106,575) | (102,063) | |
| ACCOUNTING POLICIES | 12 | |||||
| FUNDS ACTIVITY | 13 | |||||
| FUNDS RECONCILLIATION | Unrestricted | Restricted | Endowment | Total | Total | |
| Funds (£) | Funds (£) | Funds (£) | 2024 | 2023 | ||
| Balances @ 1 January | 57,442 | 134,441 |
5,000 |
196,883 |
135,511 |
|
| Excess of Receipts over Payments before | Transfers | 7,338 | 17,297 |
0 |
24,635 |
61,372 |
| Transfers Between Funds | (6,555) | 6,555 | 0 |
0 | ||
| Balances @ 31 December | 58,225 | 158,293 |
5,000 |
221,518 |
196,883 |
2
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2024.
| 2024 | 2023 | |
|---|---|---|
| 1. Regular Direct Giving | 114,872 | 120,316 |
| Named Giving | 89,617 | 95,539 |
| Reclaimed Tax (GA & GASDS) | 17,290 | 18,707 |
| Cash, £30 or less | 7,346 | 6,020 |
| Cash, greater than £30 | 619 | 50 |
| 2. Donations and Legacies | 0 | 1,200 |
| Legacies and Bequests | 0 | 579 |
| Donations from Church Organisations | 0 | 100 |
| Donations 'in memory of' | 0 | 474 |
| Wedding Service Donations | 0 | 6 |
| Funeral Service Donations | 0 | 40 |
| 3. Activities that Generate Income | 2,072 | 3,256 |
| Bookstall & Magazines | 222 | 66 |
| Graveyard fees | 1,850 | 3,025 |
| Use of facilities | 0 | 165 |
| 4. Investment Income | 1,841 | 1,154 |
| Bank and Building Society Interest | 1,841 | 1,154 |
| 5. Other Income Sources | 12,425 | 37,509 |
| Grants Received | 3,800 | 4,200 |
| Rental & Wayleaves Income | 61 | 556 |
| Miscellaneous Income | 1,743 | 27,286 |
| Organisation's Outings | 0 | 223 |
| Membership fees | 5,180 | 4,221 |
| BB/GB Annual Display & Prizegiving | 710 | 0 |
| Fundraising events | 40 | 0 |
| D of E Award Scheme | 0 | 168 |
| BB/GB Uniforms | 891 | 156 |
| Social events | 0 | 700 |
| Total of Notes 1-5 (Total Receipts) | 131,210 | 163,435 |
| 6. Central Church Assessments | (18,444) | (17,157) |
| Central Ministry Fund | (1,837) | (1,574) |
| PCI Pension Scheme | (5,256) | (4,958) |
| Widows of Ministers Fund | (330) | (322) |
| Incidental Fund | (1,323) | (1,287) |
| Prolonged Disability Fund | (257) | (322) |
| Ministerial Development Fund | (37) | (143) |
| Sick Supply Fund | (7) | (14) |
| Assembly Buildings' External Work | (661) | (715) |
| Students Bursary Fund | (588) | (572) |
3
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2024. (cont’d)
| 6. Central Church Assessments (cont’d) | 2024 | 2023 |
|---|---|---|
| Minister's National Insurance | (2,188) | (2,063) |
| Apprenticeship Levy | (109) | (103) |
| Ministerial Car Allowance | (2,814) | (2,680) |
| Ministerial Duties Allowance | (1,876) | (1,787) |
| ER NIC on Ministerial Allowances | (648) | (617) |
| Communications Department | (514) | 0 |
| 7. Ministry and Support Staff | (29,231) | (28,175) |
| Minister | (21,958) | (22,052) |
| Other Ministry and Support Staff | (7,274) | (6,123) |
| 8. Life and Work | (17,871) | (17,682) |
| Worship and Fellowship | (6,111) | (6,217) |
| Discipleship and Ministry | (1,988) | (1,115) |
| Mission and Outreach | (9,771) | (10,350) |
| 9. Governance | (4,071) | (2,008) |
| Independent Examiner/Audit Fees | (110) | (100) |
| Other Professional Fees | (180) | 0 |
| Printing & Stationery | (526) | (330) |
| Other Sundry Expenses | (1,307) | (230) |
| Bank Interest and Charges | (41) | (37) |
| Presbytery Fees | (374) | (420) |
| Broadband, TV licence; software | (545) | (517) |
| support | ||
| Health & Safety, Food Hygiene etc | (953) | (261) |
| training | ||
| Postage | (34) | (113) |
| 10. Property and Equipment | (10,534) | (11,851) |
| Utilities | (2,520) | (2,009) |
| Property | (5,204) | (8,261) |
| Insurances | (2,810) | (1,580) |
| 11. Grants to Missions and Charities | (26,425) | (25,191) |
| United Appeal for Mission | (6,600) | (5,642) |
| Other PCI Schemes | (6,638) | (3,545) |
| Other Missions and Charities | (13,187) | (16,004) |
| Total of Notes 6-11 (Total Payments) | (106,575) | (102,063) |
4
AHOREY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS, 31 December 2024. (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 2024. (cont’d)
| 13. Funds Activity | Balance | Receipts | Payments | Transfers | Transfers | Balance |
|---|---|---|---|---|---|---|
| at start £ | £ | £ | In £ | Out £ | at end £ | |
| UNRESTRCITED FUNDS | 57,442 | 66,097 | 58,759 | 1,000 | 7,555 | 58,225 |
| General (2024) | 5,442 | 66,044 | 58,759 | 0 | 7,555 | 5,172 |
| General Reserve | 52,000 | 53 | 0 | 1,000 | 0 | 53,053 |
| RESTRICTED FUNDS | 134,441 | 65,113 | 47,816 | 42,378 | 35,823 | 158,293 |
| Property Funds | 111,094 | 21,882 | 3,791 | 38,273 | 35,273 | 132,185 |
| Property (2024) | 36,853 | 19,871 | 2,470 | 0 | 35,273 | 18,981 |
| Property Reserve | 63,510 | 0 | 0 | 38,273 | 0 | 101,783 |
| Graveyard | 9,489 | 1,950 | 1,200 | 0 | 0 | 10,239 |
| Land | 1,126 | 61 | 61 | 0 | 0 | 1,126 |
| Manse | 0 | 0 | 0 | 0 | 0 | 0 |
| Moses (Mossie) Jeffers | ||||||
| Bequest | 115 | 0 | 60 | 0 | 0 | 55 |
| Organisation Funds | 20,556 | 18,554 | 14,359 | 0 | 550 | 24,201 |
| Anchorage Youth Club | 639 | 551 | 462 | 0 | 0 | 727 |
| Boys' Brigade | 6,776 | 8,107 | 7,588 | 0 | 0 | 7,295 |
| Boys' Brigade (EA) | (1) | 0 | 0 | 0 | 0 | (1) |
| Girls' Brigade | 7,854 | 6,038 | 5,599 | 0 | 0 | 8,293 |
| Girls' Brigade (EA) | 1,218 | 1,800 | 99 | 0 | 0 | 2,919 |
| Men's Fellowship | 48 | 1,114 | 0 | 0 | 550 | 612 |
| PW | 4,023 | 944 | 611 | 0 | 0 | 4,356 |
| Mission & Charity Funds | 2,791 | 24,055 | 29,374 | 4,105 | 0 | 1,577 |
| Mission & Charity | 1,117 | 13,605 | 16,636 | 4,105 | 0 | 2,190 |
| PW Missions (PCI) | 0 | 1,810 | 1,761 | 0 | 0 | 50 |
| Students Bursary (PCI) | 0 | 590 | 590 | 0 | 0 | 0 |
| United Appeal for Mission | ||||||
| (PCI) | 0 | 6,357 | 6,600 | 0 | 0 | (243) |
| World Development Appeal | ||||||
| (PCI) | 1,674 | 1,693 | 3,787 | 0 | 0 | (420) |
| Other Restricted Funds | 0 | 622 | 292 | 0 | 0 | 330 |
| Bookstall & Magazines | 0 | 622 | 292 | 0 | 0 | 330 |
| ENDOWMENT FUNDS | 5,000 | 0 | 0 | 0 | 0 | 5,000 |
| TOTAL | 196,883 | 131,210 | 106,575 | 43,378 | 43,378 | 221,518 |
END OF NOTES TO ACCOUNTS
6
an Statement vf xnd Liabilities at 31 D¢cember 2024 Unrestricted Restricted Endowment Total Funds 2024(£) Total Funds 2023(£) Funds (£) Funds (£) Funds (£) Fund Reconciliation Balances @ l January 57,442 7,338 {6,555} 58,225 134,441 17,297 6,555 158,293 5,000 196.883 24,635 135,511 61,372 Excess of Receipts over Payments before Transfers Transfers Between Funds l4alances (11 31 December 5,000 221,518 196,883 Tangible Assets @ 31 December Bank Deposit Accounts Bank Current Accounts Cash and Cheques in Hand 221,289 229 221,518 13,000 191,707 5,176 196,883 13,000 Reclaimable t&x under the Gift Aid and Gift Aid Small Donations Schemes Fixed Assets @ 31 December 2024 Church Premises at 137, 139 & 141 BT62 3SX including their Church-owned Fixtures, Fittings & Equipment Circa 6 Acres Agricultural Land Adjoining Church Premises Approved by the Charity Trustees (Kirk Session) at a meeting on 184 lpd 2 c)2 ¥ , and signed on its behalf by ¢iqY Rev Philip W A Mcclelland (Minister) J Fred Sandford (Clerk of Kirk Session} END OF CHURCH Accouwrs