an
REDROCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
For the year ended 31 December 2024
Unrestrlrted Restrlrted
Funds
Funds
Total
2024
Total
Z023
Note
Recelpts
Donatlons and legacies
Charitable attivities
Other income
63,026
2.942
138
38,950
11,589
334
101.976
14,531
472
98,2C(I
16.486
414
Total Receipts
66.106
$0,873
116,979
115,1
Payments
Raising Funds
Charitable artivities
Loan repayments
Loan interest and charges
677
63.651
677
91.067
14,465
776
96,501
31,132
344
27.416
14,465
Total Payments
64.328
41,881
106,209
128,753
Net receipts/ipaymentsl
1,778
8,992
10.770
{13,653)
Transfers between funds
(3,9571
3,9S7
Net movement in funds
(2,179)
12,949
10,770
(13,653)
Funds broughtforward
18.438
38,436
56,874
70,527
Funds carried forward
16,259
51.385
67.644
56.874

REDROCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREiAND
STATEMENT OF AS5Efs AND UABIUTIES
As at 31 December 2024
Note Unrestrirted
Funds
Restrirted
Funds
Total
Funds
2024
Total
Funds
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in fijnds
18.438
12.179)
38.436
12,949
56,874
10.770
70,527
113.653)
Bank and Cash at end of year
16.258
51.385
67.644
56,874
Bank and Cash Balances
Bank Current Accounts
67.644
56,874
Fixed Assets
Fixed Assets
3,621,287
3.448,845
Other Assets
Gift Aid receivable on donations
12.292
13,011
Liabilities
CFI Loan
70,424
79.303
70,424
79.303
Approved by the Kirk Session at a meeting on 27th Oct and signed on its behalf by
inlay
Arnold Black

REDROCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,0￿ the congregation have elected in
accordance with the prowsions in The Charities (Accounts and Reports Regulations {Northern Ireland)
2015 to prepare its accounts on a receipts and payments basis.
FUND AccouKnNG
Restritted funds comprise lal income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ibl 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
Unrestrirted
Funds
RestriLted
Funds
Total
2024
Total
2023
Recorded giving
Loose collections
Donations and gifts
Gift Aid
Legacies and bequests
49,450
365
5,813
7,398
28,288
987
4,062
5.613
77,738
1.352
9.875
13,011
77.220
1.396
6,243
13,341
63.026
38.950
101,976
98,2CK)

REDROCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restrirted
Funds
Total
2024
Total
2023
Income from charitable attivities
Grants
2.942
6,804
4,785
9,746
4,785
13.090
3,396
2,942
11,589
14,531
16.486
OTHER INCOME
Unrestrirted
Funds
Restricted
Funds
Total
2024
Totsl
2023
Deposit interest
138
334
472
414
RAISING FUNDS
Unre5tiicted
Funds
Restricted
Funds
Total
2024
Total
2023
FWO Envelopes
677
677
776
CHARITABLE AcnvrnES
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support stsff costs
Congregafjonal running expenses
Donations to Missions and charities
10.325
370
36,460
16.496
10,325
370
36,460
36,040
7,872
13,587
395
30,555
42,9CKI
9.064
19.544
7,872
63.651
27.416
91,067
96,501

an
REDROCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2024
FIXED ASSETS
The congregation ovms the Church premises situated at Redrock Road, Collone and the associated
fixtures and fittings. The Manse at Newry Road, Armagh is also owned by the congregation. These have
a total insurance value of £3,621,287 at last renewal date. 31 Ottober 2024.
LOANS
Total
2024
Total
2023
Opening balance
Loan repayments
Loan interest
79.303
(14,4651
5,586
105,171
(31.1321
5,264
Closing balance
70,424
79,303
Loan interest on CFI Loan 15 charged and recorded on the CFI loan account. The interest does not form
part of the Statement of Financial Activity.

an
REDROCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT5
31 De￿rnber 2024
9. FUND BALANCES
Fund
Balance Receipts Payments Surplus l Transfer
at stsrt
(Deficit)
Balance
at end
Unrestrirted Funds
No l General Account
18,438
66,106
64.328
1,778
13,957)
16,259
18,438
66.106
64,328
1.778
{3,9571
16,259
Restricted Funds
No l General Account
No 2 Property Account
No 3 Sunday School Account
General Investment Account
The Rocv PW Account
Boys, Brigade
Girls, Brigade
Youth Fellowship
Saturday Night Extra
Youth Club
Bowling Club
4,405
31,049
7,162
20,184
1,679
12,7571
10,865
{1,0151
2,757
23.098
490
7.683
274
1.4
2,939
33,963
475
7,683
203
2,186
3.303
982
81
2,175
334
I,wo
634
7,084
5.658
705
6,388
5.294
18
{711
696
364
782
2(KY
81
2,165
216
339
240
329
122
io
118
38,436
50.873
41.881
8,992
3,957
51,385
56,874 116,979
106.209
10,770
67,644