## **LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY** (Receipts and Payments Account) for the year ended 31 December 2022 |||Unrestricted|Restricted|Endownment|**TOTAL**|**TOTAL**| |---|---|---|---|---|---|---| |||Funds £|Funds £|Funds £|**2022**|**2021**| |**Receipts**||||||| |Donations and legacies|2|92311|17806|0|110117|97309| |Charitable activities|3|0|3350|0|3350|3850| |Other trading activities|4|165|0|0|165|0| |Investment Income|5|423|11800|0|12223|760| |Other|6|1189|9181|0|10370|17368| |**_SUB TOTALS_**||**_94088_**|**_42137_**|**_0_**|**_136225_**|**_119287_**| |||----------|----------|----------|----------|----------| |Sale of fixed assets||||||| |(Manse)|6|274402|0|0|274402|0| |||----------|----------|----------|----------|----------| |**Total Receipts**||**368490**|**42137**|**0**|**410627**|**119287**| |||----------|----------|----------|----------|----------| |**Payments**||||||| |Raising funds|7|494|0|0|494|465| |Charitable activities|8|83797|23550|0|107347|93846| |Investment costs|9|0|4044|0|4044|4044| |Purchase of fixed assets||||||| ||9|||||| |- new manse||419612|0|0|419612|| |||----------|----------|----------|----------|----------| |**Total Payments**||503903|**27594**|**0**|**531497**|**96710**| |||----------|----------|----------|----------|----------| |Net receipts / (payments)||-135413|14543|0|-120870|22577| |Transfers between funds||-494|494|0|0|0| |||----------|----------|----------|----------|----------| |Net movement in funds||-135907|15037|0|-120870|22577| |Funds brought forward||99918|92596|0|192514|169936| |||----------|----------|----------|----------|| |Funds carried forward||-35989|107633|0|71644|192514| ## **LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022** ||**Unrestricted**|**Restricted**||**Endow-**|**Total**|**Total**| |---|---|---|---|---|---|---| ||**Funds**|**Funds**||**ment**
**Funds**|**Funds 2022**|**Funds 2021**| ||£|£||£|£|£| |**Funds Reconciliation**||||||| |Bank and Cash at start of year|99918|92569||0|192514|169936| |Net movement in funds|-135907|15037||0|-120870|22577| ||----------|----------||----------|----------|----------| |Bank and Cash at end of year|0||0|0|0|192514| ||======-|=======||=======|=======|=======| |**Bank & Cash Balances**||||||| |Bank Deposit Accounts|0||0|0|0|0| |Bank Current Accounts|-35989|107633||0|71644|192514| |Cash in Hand|0||0|0|0|0| ||----------|----------||----------|----------|----------| ||-35989|107633||0|71644|192514| ||=======|=======||=======|=======|=======| |**Other Assets**||||||| |Fixed Assets||||||| |- Church Premises|0||0|0|0|0| |- Fixtures, Fittings & Equipment|0||0|0|0|0| |- Vehicles|0||0|0|0|0| |Investments|0|14901||0|14901|15484| |Townhouses – Rental properties|0|123192||0|123192|123192| |Gift Aid receivable on donations|0
||0|0|0|0| ||||||----------|----------| ||||||138093|138678| ||||||=======|=======| |Liabilities||||||| |Loans|-119137||0|0|-119137|0| |Other|0||0|0|0|0| ||||||----------|----------| ||||||-119137|0| ||||||=======|=======| Approved by the Kirk Session at a meeting on 6th March 2023 and signed on its behalf by [Name] Rev Alan Burke [Name] S Matthew Cuffey [Date] 6th March 2023 [Date] 6th March 2023 ## **LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022** ## **1 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. ## **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 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** **----- Start of picture text -----**
[Unrestricted ] Restricted Endowment Total 2021
Funds Funds Funds [Total 2022]
£ £ £ £ £
Recorded giving: 72422 0 0 72422 75613
Loose collections 430 0 0 430 760
Gift Aid 13885 0 0 13885 15891
Donations and gifts 5200 14717 0 19917 5045
Gift aid on occasional 374 3089 3463
Donations from
0 0 0 0 0
organisations – PW
92311 17806 110117 97309
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## **LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022** ## **3 CHARITABLE ACTIVITIES** **----- Start of picture text -----**
[Unrestricted ] Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
Income from charitable activities 0 0 0 0 0
Fees from weddings and funerals 0 3350 0 3350 3550
Fundraising events 0 0 0 0 0
Membership fees 0 0 0 0 0
Grants 0 0 0 0 300
0 3350 0 3350 3850
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## **4. OTHER TRADING ACTIVITIES** ||**Unrestricted**
**Funds**|

**Restricted**
**Funds**|

**Endowment**
**Funds**|

**Total**
**2022**|
**Total**
**2021**| |---|---|---|---|---|---| ||£|£|£|£|£| |Letting of premises|0|0|0|0|0| |Trading income - church
magazines|165|0|0|165|0| ||**165**|**0**|**0**|**165**|**0**| ## **5. INVESTMENT INCOME** ||**Unrestricted**
**Funds**|

**Restricted**
**Funds**|

**Endowment**
**Funds**|

**Total**
**2022**|
**Total**
**2021**| |---|---|---|---|---|---| ||£|£|£|£|£| |Deposit interest|0|0|0|0|0| |Bank & Building Society Interest|423|0|0|423|438| |General Investment Fund|0|316|0|316|304| |Rents investment properties|0|11466|0|11466|0| |Other investment income|0|18|0|18|18| ||**423**|**11800**|**0**|**12223**|**760**| ## **LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2022** ## **6 OTHER INCOME** **----- Start of picture text -----**
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
Sale of manse 274402 0 0 274402 0
Other income – grants 0 0 0 0 0
Miscellaneous income – from BB, GB,
0 9181 0 9181 6110
PW
Miscellaneous income 1189 0 0 1189 11258
275591 9181 0 284772 17368
Overall Total Incomes 368490 42137 0 410627 119287
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## **7 RAISING FUNDS** |**7 RAISING FUNDS**|||||| |---|---|---|---|---|---| ||**Unrestricted**|
**Restricted**|
**Endowment**|
**Total**|
**Total**| ||**Funds**|
**Funds**|
**Funds**|
**2022**|**2021**| ||£|£|£|£|£| |FWO envelopes|494|0|0|494|465| |Fundraising events|0|0|0|0|0| ||**494**|**0**|**0**|**494**|**465**| ## **8 CHARITABLE ACTIVITIES** ||**Unrestricted**|
**Restricted**|
**Endowment**|
**Total**|
**Total**| |---|---|---|---|---|---| ||**Funds**|
**Funds**|
**Funds**|
**2022**|**2021**| ||**£**|**£**|**£**|**£**|**£**| |General Assembly Assessments|23031|0|0|23031|22846| |Presbytery fees|0|721|0|721|550| |Ministry and support staff costs|42568|46|0|42614|41170| |Congregational running expenses|6314|11359|0|17673|17059| |Donations to Missions and charities|0|10223|0|10223|8858| |Governance costs|11884|1201|0|13085|3366| ||**83797**|**23550**|**0**|**107347**|**93849**| ## **LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2022** ## **9 OTHER EXPENDITURE** **----- Start of picture text -----**
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
Investment properties
0 4044 0 4044 2396
expenses
Purchase and upgrade new
419612 0 0
manse 419612
419612 4044 0 423656 2396
TOTAL EXPENDITURE 531497 96710
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## **10. FIXED ASSETS** The congregation owns the Church premises situated at The Square, Crossgar, a manse for the minister and the associated fixtures, fittings, and equipment. ## **11. INVESTMENTS** The congregation has the following investments. Property is shown at cost, other investments are shown at market valuation. |||||**2022**|**2021**| |---|---|---|---|---|---| |||||**£**|
**£**| |General Investment Fund||||14311|14870| |Property (2 townhouses)||||123192|123192| |Other investments||||590|614| |||||----------|----------| |||||**138093**|**138676**| ## **LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2022** ## **12. FUND BALANCES** **----- Start of picture text -----**
Balance at Surplus / Balance at
Fund Receipts Payment Transfer
start (Deficit) end
£ £ £ £ £ £
Unrestricted Funds
Income and Expenditure 99,918 94,088 84,290 227 721 109,222
Manse Movement Fund - 274,402 419,612 - - - 145,210
Sub Total Unrestricted 99,918 368,490 503,902 227 721 - 35,988
---------- ---------- ---------- ---------- ---------- ----------
Restricted Funds
- -
Boys' Brigade Fund 4,801 5,141 6,625 3,316
Building Fund/Finlay Memorial 8,928 5,050 821 1,865 450 14,572
- - - -
Cemetery Capital Account 4,146 4,146
- -
Cemetery Fund 14,266 3,450 1,600 16,116
Choir Fund 465 - - 23 - 488
Church Missions and Charities Fund 2,711 10,368 9,824 450 - 3,706
- - - -
Fundraising Fund 6,182 6,182
- -
Girls' Brigade Fund 17,533 2,824 3,282 17,075
Interest/Dividends Fund - 334 67 - 267 -
Killinchy Woods Sabbath School Capita - - - 10 - 10
Killinchy Woods Sabbath School Curren 311 - - - - 311
Lowry - Upkeep of Grave 206 - - 7 - 213
- - - -
McIlwrath - Upkeep of Grave 1,000 1,000
Ministers Fund - - - - - -
POCS 528 658 - - - 1,185
PW Fund 811 1,216 1,452 235 - 810
- - - -
Robinson - Upkeep of Grave 1,434 1,434
- - - -
Shields - Upkeep of Grave 1,346 1,346
- -
Suspense Fund 3,359 1,279 1,379 3,259
- -
Townhouses Development Fund 23,084 11,466 3,524 31,026
World Development Fund - 279 351 400 - - - 328
Youth Club Fund 1,763 - - - - 1,763
Sub total Restricted 92,596 42,137 27,595 2,590 2,096 107,632
Total 192,514 410,627 531,497 2,817 2,817 71,644
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