ST ANDREW'S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY {Re¢elpts and Payments Account
for the year ended 31 December 2020
Note Unrestrlrted
Fun(ts
Restrlcted Endowment
Funds
Funds
Total
2020
Total
2019
Recelpts
Donations and legacles
Charitable activities
other trading activities
Investment Income
Loans
Other
88.937
20
840
144.110
1,674
233,047
1,694
840
209,602
2,565
1,520
647
40,000
40.000
1,164
1,164
1.409
Total Recelpts
91,761
185,786
277,547
215,743
Payments
Raising funds
Charitable activities
682
83,301
682
252,014
871
129.812
168.713
Total Payments
83,983
17,382
252,696
130,683
Net receipts 1 Ipaymentsl
Transfers between fund5
7,778
16651
17,073
665
24,851
85,060
Net movement in funds
Funds brought forward
7,113
67,446
17,738
222.148
24,851
289,770
85,060
204.710
176
Funds carried forward
12
74,559
239,886
176
314.621
289.770
13

ST ANOREW'S BANGOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2020
Unrestricted
Funds
Restrlrted Endowment
Funds
Funds
Totsl
Funds
2020
Total
Funds
2019
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
67,446
7,113
222.148
17,738
176
289.770
24,851
204.710
85,060
Bank and Cash at end of year
74,559
239,886
176
314,621
289,770
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash In Hand
313.307
1,314
289,040
730
314,621
289,770
Other Assets
Fixed As5ets- Note 10
Church Premises
Investments- Note 11
Gift Aid receivable on donation5
19.277
12,283
9,472
9,472
31,560
Liabllltles
Creditors- Note 6
Interest free loans
40,000
Approved by the Kirk Sesslon at a meeting on )• and signed on its behalf by
Rev Mark Johnstgn
Mr Davld Hooks
14

ST ANDREW'S BANGOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2020
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the totsl income of the congregation is less than £250,0￿ the congregation have elected In
accordance with the provisions in The Charities (Accounts and Reports Regulations INorthern Ireland)
2015 to prepare it5 accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capitsl of whlch must be retained either permanently or at the
congregation's discretion. the income derived from the endowment is to be used either as restrlcted or
unrestrlcted income funds depending upon the purpose for which the endowment was estsblished in
the first place.
Restricted funds comprise lal income from endowments which is to be expended only on the restricted
purposes intended by the donor and (bl revenue donations or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balances, Interest on thelr pooled
investment is apportioned to the individual funds on an average balance basis.
UnTestricted funds are income funds which ère to be spent on the congregation's general purposes.
Designated funds are general funds set aside by the congregatlon for use in the future.
DONATIONS AND LEGACIES
Vnrestflcted
Funds
Restrlrted Endowment
Fund5
Funds
Total
2020
Totsl
2019
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
1,228
72,998
14.711
1,228
197.497
34,322
5,612
182,285
21,705
124,449
19.611
88,937
144,110
233,047
209,602
li
15

ST ANDREWS BANGOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2020
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2020
Total
2019
Income from charltable activities
Fees from weddings and funerals
Fundraislng events
Membership fees
Grants
20
20
1,029
645
1.029
645
2,070
495
20
1,674
1,694
2,565
4. OTHER TRADING AcfiviTIES
Unrestrirted
Funds
Restrlrted Endowment
Funds
Funds
Totsl
2020
Total
2019
Lettlng of premises
Trading income
840
1.520
840
840
1.520
INVESTMENT INCOME
Unrestricted
Funds
Restrlrted Endowment
Funds
Funds
Total
20ZO
Total
2019
Deposit interest
Other investment income
800
802
647
800.
802
647
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2020
Totsl
2019
Interest free loans
40,000
40,000
16

ST ANDREW'S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2020
OTHER INCOME
Unrestrlrted
Funds
Restrlrted Endowmeftt
Funds
Funds
Total
2020
Total
2019
Insurance clalms
Other income
1.164
1,164
1,409
1,164
1,164
1,409
RAISING FUNDS
Unrestrlcted
Funds
Restrlrted Endowment
Funds
Funds
Totsl
2020
Total
2019
FWO envelopes
Fundraising events
682
682
871
682
871
CHARITABLE AcfiviTIES
Unrestrkted
Funds
Restrlcted Endowment
Funds
Funds
Total
2020
Total
2019
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congre8ational running expenses
Donatlons to Mi551ons and
charities
Building costs
17,742
692
36,366
28,501
17,742
692
36,366
29.661
16,222
16,644
692
35,516
55,082
21,878
1,160
16.222
151,331
151.331
83.301
168,713
252,014
129.812
13
17

ST ANDREW'S BANGOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVdl
31 December 2020
10. FIXED ASSETS
The congregation owns the Church premises (including hallsl situated at 111 Clandeboye Road, Bangor
and the assoclated fixtures, fittlng5, plant and machinery. These have an insurance value of £3,010,895.
The con8regation also owns a manse at 27 Beechfield Avenue, Bangor valued at £360.961.
11. INVEsfMENTS
The congregation has the following investments. Amounts are shown at market valuation.
Unrestrkted
Funds
Restrlrted Endowment
Funds
Funds
Total
2020
Total
2019
General Investment Fund
Property
Presbyterian Mutuèl Soclety
19,277
19
19.277
19
The amount due from the Presbyterian Mutual Society was written off following information recelved
from the Administrators of the Society
18

ST ANDREW'S BANGOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conYd)
31 December 2020
12. FUND BALANCES
Fund
Balance
at start
Recelpts
Payment Surplu51 Transfer
(Deficit)
Balance
at end
Unrestvirted Funds
General Fund
67.446
91,761
83,983
7,778
16651
74,559
67,446
91,761
83,983
7,778
16651
74.559
Restrlcted Funds
Development Fund
United Appeal
Religious and Charitable
Sundry Funds
Boy's Brigade
Mums and Tots
Bowling Club
Presbyterian Women
Girl's Brigade
Youth Fellowship
Early Birds
Sunshine Hour
Knit"n" Natter
185,626
164.725
12,081
5,319
420
560
282
210
229
1,774
151,331
8,795
7,186
250
124
164
116
144
403
13,394
3,286
11.8671
170
436
118
94
85
1,371
1,480
13,2861
3,286
200,500
8,947
22,569
1,924
416
1,056
75
1,083
323
24
104
10,366
22.739
2,360
384
850
160
2,054
323
30
97
23
{Isoi
{3001
1400}
54
60
86
154)
17)
47
60
53
133
1251
222,148
185,786
168,713
17,073
665
239,886
Endowment Funds
Cooper Bequest
176
176
176
176
Total
289.770
277,547
2S2,696
24,851
314,621
19