Presbyter
an
CHVRCM IN IAELAND
RYANS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
FINANCIAL STATEMENTS
for the year ended 31 December 2024
.Registered Charity in Northern Ireland (IOi053)

RYANS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENf OF FINANCIAL ACTIvrrY (Receipts and Payments Account)
for the year ended 31 Deeember 2024
Note
I'nrestricted
Funds
Restricted Endoii'ment
Funds
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
30,554.25
1,623.00
5.017.76
541.00
12,454.91
3,861.25
308,814.62
35,572.01
2,164.00
12,454.91
3,874.33
309,244.64
34,637.43
1,323.00
12,139.05
213.75
1,200.00
13.08
430.02
Total Receipts
32,620.35
330,689.54
363,309.89
49,513.23
Payments
Raising funds
Charitable activities
Other
37,017.53
5,956.04
6,610.77
42,973.57
6,610.77
50,134.81
11,632.70
Total Payments
37,017.53
12,566.81
49,584.34
61,767.51
Nel receipts / (payments)
Transfers between funds
Net movement in fun£Ls
(4,397.18)
14,707.00
10,309.82
318,122.73
14,707.00)
303,415.73
313,725.55
(12,254.28)
313,725.55
(12,254.28)
Funds brought fonward
6,949.34
46,243.08
53,192.42
65,446.70
Funds carried forward
10
17.259.16
349.658.81
366.917.97
53.192.4?
STATEMENT OF ASSETS AND LIABILITIES
for the year ended 31 December 2024
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
6,949.34
10,309.82
46,243.08
303,415.73
53,192.42
313,725.55
65,446.70
(12,254.28)
Bank and Cash at end of year
17,259.16
349,658.81
366,917.97
53,192.42
Bank & Cash Balances
Bank Current Accounts
Cash in Hand
366,917.97
53,192.42
366 917.97
53 192.42
Other Assets
Church properties and contents
84 acres of agricultural land
During the year the Manse was sold and the proceeds from the sale put on deposit.
Not valued
Not valued
Approved by thc Kirk Scssion on 17 February 2025 and signed on their behalf by:
Rev B Colvin

RYANS CONGREGATION OF THE PRESBYTEIUAN CIIURCH IN IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2024
I. ACcOU￿1NG POLICtES
BASIS OF FINANCLIL 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 (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.
FITND ACCOITNTING
Endowment funds arc funds, thc capital of which must be rctained either pernianently or at the congregation's discretion; the income derived
11
from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was
11
estabtished in the f￿st place.
Restiict¢d funds comprise (a) income from endowments which is to be expended only on th¢ restricted purposes intended by the donor and (b)
11
revenue donations or grants for a specific congrcgational activity intended by the donor. Where these funds have unspent balances, interest on
their pooled investm¢nt 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
&side by the congregation for use in the ￿ture.
2. DONATIONS AND LEGACIES
[Tnrestrieted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Freewill and loose offerings
Donations and gifts
Gift Aid
26,75
-21
30.00
3,767.04
30.554.25
4,376.50
227.51
413.75
5 017.76
31,133.71
257.51
4,180.79
35 572.01
25,849.00
5.047.25
3,741.18
34,637.43
3. CIIARrrABLE ACTIVITIES
[Jnrestricted
Funds
Restricted Endowtnent
Funds
Funds
Total
2024
Total
2023
Incomc from charitable activities
Fees from weddings and funerals
541.00
541.00
1,623.00
2,164.00
788.00
535.00
1,323.00
1,623.00
1.623.00
541.00
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Farn] income
12,454.91
12,454.91
12,139.05
5. INVESTMENT INCOME
ITnrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Deposit interest
13.08
3,861 ?5
3,874.33
213.75
6. OTHER INCOME
[Tnrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Other income
430.02
308.814.62
309.244.64
i ?00.00
During the year the Manse was sold and the proceeds from this sale are included in restricted funds other income.

RYANS CONGREGATION OF THE PRESBYTERIAN CIIURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
for the year ended 31 December 2024
7. II4ISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
8. CHARNABLE ACTIVITIES
[TDrestrieted
Funds
Restricted EndoTrYmellt
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministy and support staff costs
Premises costs
Congregational running expenses
Donations to Missions and Charities
1,478.00
1,478.00
15,80?.55
14,686.31
343.00
815.00
849.54
3,948.50
15,029.31
815.00
20,657.76
4,993.50
517.80
2,997.66
27,374.80
3,442.00
19,808.22
1,045.00
37 017.53
5 956.04
42 973.57
50 134.81
9. OTHER EXPENSES
[Tnrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Farn] expenses
6,610.77
6,610.77
11,632.70
10. FUND BALANCES
Balance
at start
Surplus
(Deficit)
Balance
at end
Receipts
Payment
Transfer
Unrestricted Funds
General
Cash
6,949.34
32,620.35
37,017,53
(4,397.18)
14.627.00
80.00
14,707.00
17,179.16
80.00
17,259.16
6,949.34
32,620.35
37,017,53
4,397.18
Restricted Funds
General
Tnistees
509.75
8,382.62
33,761.02
471.92
539.83
2,577.94
3,479.25
308,201.49
12,422.20
833.13
335.30
1,747.84
3.670.33
3,013.50
465.75
844.74 307,356.75 (298,934.05)
6,610.77
5,811.43
(15,000.00)
532.10
301.03
(772.95)
208.52
126.78
1,357.18
390.66
3,670.33
975.50
16,805.32
24,572.45
Manse
Sunday School
P.W Account
Business Investment Account
2 Year Fixed Rate Account
666.61
2,968.60
103,670.33
200,000.00
100,000.00
200,000.00
46,243.08
330,689.54
12,566.81 318,122.73
14,707.00
349,658.81
Total
53.192.42
363.309.89
49 584.34 313 725.55
366.917.97