an
KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
19,176
2,275
2,194
21,451
2,194
1,820
750
3,471
23,579
1,975
3,017
98
1,820
750
3,471
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
25,216
4,469
29,685
28,669
Payments
Raising funds
Charitable activities
Investment costs
Other
55
13,400
55
15,725
80
27,347
2,325
1,261
9,744
11,006
1197
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
14,716
12,070
26,786
28.624
Net receipts / Ipayments)
Transfers between funds
10,500
(7,600)
2,899
45
Net movement in funds
Funds brought forward
10,500
55,435
(7,600)
8,973
2,899
64,408
45
64.362
Funds carried fop¥vard
12
65,935
1,372
67,307
64,408

an
KATESBRIDGE CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in fund5
55,436
10,500
8,972
{7,600)
64,408
2,899
64,363
45
Bank and Cash at end of year
65,936
1,372
67,307
64,408
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Outstanding Cheques
Cash in Hand
68,564
346
{1.877)
274
66,119
186
{1,975)
78
67,307
64,408
Other Assets
Fixed Assets- Note 10
Church Premises
Fixtures, Fittings & Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on donations
Llabilities
Loans
Other
Approved by the Kirk Session at a meeting on 13 106/144 and signed on its behalf by
[Name]
[Datel 1110¢4L4
[Name] NJ{
Kh.q

an
KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POUCIES
BASIS OF FINANCIALSTATEMENTS
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.
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
as restritted 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.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
103
15,858
3,215
504
1,771
607
17,629
3,215
279
17.326
5,720
255
19,176
2,275
21,451
23,579

Presbyter
an
KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
2,194
2,194
1.975
2,194
2, 194
1,975
4. OTHER TRADING AcfiviTIES
Unrestrlcted
Funds
Restrirted
Funds
Endowment
Funds
Total
2023
Total
2022
Letting of premises
Trading income
1,820
1,820
3,017
1,820
1,820
3,017
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
750
750
98
750
750
98

an
KATESBRIDGE CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conYd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Insurance claims
Other income
3,471
3,471
3,471
3,471
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
55
55
80
55
55
380
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
1,159
3,737
5,325
2,526
653
1,159
3,737
5,325
3.123
2,382
1020
187
7,921
15,844
2.375
596
1,729
13,400
2,325
15,725
27,347

Presbyter
an
KATESBRIDGE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Investment properties expenses
1,261
9,744
11,005
1,197
1,261
9,744
11,005
1,197
10. FIXED ASSETS
The congregation owns the Church premises and the associated fixtures, fittings, plant and
machinery. These have an insurance value of £1,172,525.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2022
General Investment Fund
Property
Other investments

an
KATESBRIDGE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS Iconvd)
31 December 2023
12. FUND BALANCES
Fund
Balance
at Start
Re￿IPtS Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestrirted Funds
General Account
55,435
24,068
14,064
10,004
65.439
55,435
24,068
14,064
10,004
65,439
Restricted Funds
Property/Building Fund
United Appeal
Sabbath Appeal
PW Fund
6,127
555
2,028
263
1,898
2,479
231
1,009
9,744
1,729
596
653
(7,846)
750
(366)
357
{1,719)
1,305
1,662
620
8,972
5,617
12,722
(7,105)
1,868
Endowment Funds
Total
64,408
29,685
26,786
2,899
67,307