Presbyter
an
CHURCH IN IRELAND
RYANS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
FINANCIAL STATEMENTS
for the year ended 31 December 2024
Registered Charity in Ilorthern Ireland (105053)

RYANS CONGREGATION OF THE PRESBYTERIAN C￿[RCH IN IRELAND
STATEMENT OF FINANCIAL ACTIvrrY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
, nrestricted
Funds
Restricted EndoTh'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
N¢t rcceipts / (payments)
Transfers between funds
Net movement in fun&
(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 forward
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
53,192.42
STATE.MENT OF ASSETS AND LIABILITIES
for the year ended 31 December 2024
UDrestricted
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
10,309.8?
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 ?59.16
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 19?.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 the Kirk Scssion on 17 February 2025 and signed on their behalf by:
Rev B Colvin

RYANS CONGREGATION OF THE PRESBYfEIUAN CHURCH IN IRELAND
NOTES TO THE ACCOUNrs
for the year ended 31 December 2024
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 (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.
FITND ACCOITNTING
Endowment funds arc funds, the capital of which must be retained either pern]anently or at the Con￿gatIon,S discretion; the income derived
•1
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 f￿st 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
[Tnrestrieted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Freewill and loose offerings
Donations and gifts
Gift Aid
26,757.21
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 Endowment
Funds
Funds
Total
2024
Total
2023
Income 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
[1 nrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Farni income
12,454.91
12.454.91
12,139.05
S. INVESTMENT INCOME
Lrnrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Deposit interest
13.08
3 861.25
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
1,200.00
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 CHURCH IN lllELAND
NOTES TO THE AccouNfs (cont'd)
for the year ended 31 December 2024
7. RAISING FUNDS
Unrestricted
FuDds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
8. CHARITABLE ACTIVITIES
ITnrestricted
Funds
Restricted EndoTrvment
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministy and support staff costs
Premises costs
con￿egatIOnal running expenses
Donations to Missions and Charities
1,478.00
1,478.00
15,802.55
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
Unrestricted
Funds
Restricted Endowmellt
Funds
Funds
Total
2024
Total
2023
Farni expenses
6.610.77
6,610.77
11,632.70
10. FITND BALANCES
Balance
at start
Surplus
(Deficit)
Balance
at end
Receipts
Payment
Transfer
ITnrestricted 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 Fund&•
General
Trustees
Farni
Manse
Sunday School
P.W Account
Business Investment Account
2 Year Fixed Rate Account
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
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 _113 725.55
766.917.97