_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|<br>134,441|<br>5,000|<br>196,883|<br>135,511|
|Excess of Receipts over Payments before|Transfers|7,338|<br>17,297|<br>0|<br>24,635|<br>61,372|
|Transfers Between Funds||(6,555)|6,555|<br>0|0||
|Balances @ 31 December||58,225|<br>158,293|<br>5,000|<br>221,518|<br>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