Presbyter an CHURCH IN IRELAND RYANS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS for the year ended 31 December 2021 Registered Charity in Northern Ireland (105053)
RYANS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2021 Iyote Unrestricted Restricted Endowment Funds Funds Funds Total 2021 Total 2020 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 26,656.62 546.00 11,039.56 127.65 207.24 3,837.54 30,494.16 26,850.29 546.00 932.00 11,039.56 11,397.48 127.65 121.77 207.24 443.17 Total Receipts 38,577.07 3,837.54 42,414.61 39,744.71 Payments Raising funds Charitable activities Other 286.15 34,378.58 22,677.44 6,453.31 9,209.70 30,122.70 6,453.31 4,255.88 Total Payments 36,576.01 4,255.88 40,831.89 32,173.29 Net receipts / (payments) Transfers between funds Net movement in funds 2,001.06 (418.34) 1,582.72 7,571.42 2,001.06 (418.34) 1,582.72 7,571.42 Funds brought forward 17,545.26 52,169.41 69,714.67 62,143.25 Funds carried forward 10 19,546.32 51,751.07 71,297.39 69,714.67 STATEMENT OF ASSETS AND LIABILITIES for the year ended 31 December 2021 Unrestricted Restricted Endowment Total Funds Funds Funds 2021 Total 2020 Funds Reconciliation Bank and Cash at start of year Net movement in funds 17,545.26 52,169.41 2,001.06 (418.34) 69,714.67 62,143.25 1,582.72 7,571.42 Bank and Cash at end of year 19,546.32 51,751.07 71.297.39 69,714.67 Bank & Cash Balances Bank Current Accounts Cash in Hand 71,297.39 69,714.67 71297.39 69 714.67 Other Assets Church properties and contents 84 acres of agricultural land Not valued Not valued Approved by the Kirk Session on 4 March 2022 and signed on their behalf by: Rev B Colvin Wright
RYANS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2021 I. 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 (Nortliern Ireland) 2015 to prepare its accounts on a rcccipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either pern]anently 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 Endowment Total Funds Funds Funds 2021 Total 2020 Freewill and loose offerings Donations and gifts Gift Aid 23,659.00 500.00 2,497.62 26,656.62 1,304.88 749.00 1,783.66 3,837.54 24,963.88 20,643.90 1,249.00 1,525.00 4,281.28 4,681.39 30 494.16 26,850.29 3. CHARITABLE ACTIVITIES Unrestricted Restricted Endowment Funds Funds Funds Total 2021 Total 2020 Income from charitable activities Fees from weddings and funerals 392.00 540.00 932.00 546.00 546.00 546.00 546.00 4. OTHER TRADING ACTIVITIES Unrestricted Restricted Endowment Total Funds Funds Funds 2021 Total 2020 Farni income 11,039.56 11,039.56 11,397.48 5. INVESTMENT INCOME Unrestricted Restricted Endowment Funds Funds Funds Total 2021 Total 2020 Deposit interest 127.65 127.65 121.77 6. OTHER INCOME Unrestricted Restricted Endowment Total Funds Funds Funds 2021 Total 2020 Other income 207.24 207.24 443.17
RYANS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) for the year ended 31 December 2021 7. IL4ISING FUNDS Unrestricted Restricted Endowment Total Funds Funds Funds 2021 Total 2020 FWO envelopes 286.15 8. CHARITABLE ACTIVITIES Unr¢5tricted Restricted Endowment Funds Funds Funds Total 2021 Tot21 2020 General Assembly Assessments Presbytery fees Ministry and support staff costs Premises costs Congregational running expenses Donations to Missions and Charities 12,162.77 149.00 922.50 6,123.02 10.745.41 20.00 12,162.77 7,499.00 149.00 103.00 922.50 433.90 6.123.02 4,101.80 10.745.41 7,131.01 4,275.88 3,408.73 4,255.88 30 122.70 4,255.88 34 378.58 22 677.44 9. OTHER EXPENSES Unrestricted Restricted Endowment Total Funds Funds Funds 2021 Total 2020 Farn] expenses 6 453.31 6,453.31 9,209.70 10. FUND BALANCES Balance at start Surplus (Deficit) Balance at end Receipts Payment Transfer Unrestricted Funds General 17,545.26 27,276.67 28,548.87 (1,272.20) 16,273.06 17,545.26 27,276.67 28,548.87 (1,272.20 16,273.06 Restricted Funds Trustees 18,318.93 30,092.10 900.14 956.52 1,901.72 3,027.42 11,130.01 0.74 0.96 978.81 966.36 6,453,31 3,834.75 6.50 1,022.10 2,061.06 20,379.99 4,676.70 (4,000.00) 30,768.80 (3,834.01) 4,000.00 1,066.13 (5.54) 950.98 (43.29) 1,858.43 Manse Sunday School P.W Account 52,169.41 15,137.94 12,283.02 2,854.92 55,024.33 Total 69,714.67 42,414.61 40,831.89 1,582.72 71,297.39
Independent examiner's report to the charity Trustees of Ryans Presbyterian Church We report on the accounts of the Trust for the year ended 31 December 2021, which are set out on pages I to 3 of the Financial Statements. Respective responsibilities of charity trustees and examiner As the charity, s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: examine the accounts under section 65 of the Charities Act. follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of independent examiner's report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our role is to state whether any material matters have come to my attention giving me cause to believe: l. that accounting records were not kept in accordance with section 63 of the Charities Act 2. that the accounts do not accord with those accounting records 3. that the accounts do not comply with the accounting requirements of the Charities Act 4. that there is further inforn]ation needed for a proper understanding of the accounts to be reached. Independent examiner's statement We have completed our examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Shriver Price & Co. Chartered Accountants 49 Downshire Road Newry Co. Down 4 March 2022