BALLYHOLME PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
TRUSTEES ANNUAL REPORT
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
111,069.02
1,344.40
47,556.41
158,625.43 147,241.91
1,344.40
868.10
232.47
915.62
66,223.72
1,148.09
66,223.72
942.53
62,789.83
Sale of Investments
Sale of fixed assets
Loans Received
Total Recelpts
112,645.89 114,695.75
227,341.64 211,842.37
Payments
Raising funds
Charitable activities
Investment costs
Other
344.71
114,119.12
344.71
301.51
205,202.81 209,160.38
91,083.69
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
114,463.83
91,083.69
205,547.52 209,461.89
Net
receipts
(payments)
Transfers between funds -in
-out
-1,817.94
23,612.06
21,794.12
2,380.48
13,077.79
2,050.00
15,127.79
15,127.79
94,482.10
15,127.79 94,482,10
Net movement in funds
Net decrease in GIF
investment value
Funds brought fonvard
11,259.85
10,534.27
21,794.12
-4,653.14
2,380.48
-4,653.14
47,391.95 123,486.22 101,541.95
58,651.80 134,020.49
272,420.12 288,713.05
Funds carried forward
12
96,888.81
289,561.10 272,420.12
25

BALLYHOLME PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
TRUSTEES ANNUAL REPORT
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestrlrted Restricted Endowment Total
Total Funds
Funds
Funds
Funds
Funds 2022 2021
Funds Reconcillation
Bank and Cash at Start of year
Net movement in funds
47,391.95 123,486.22
11,259.85
10,534.27
44,937.76 215,815.93 288,713.05
21,794.12 -72,897.12
Bank and Cash at end of year
58,651.80 134,020.49
44,937.76 237,610.05 215,815.93
Bank & Cash Balance5
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
3,551.26
58,430.37 130,469,23
221.43
3.551.26
3,367.34
44,937.76 233,837,36 212,157.95
221.43
290.64
58,651.80 134,020.49
44,937.76 237,610.05 215,815.93
Other Assets
Fixed Assets - Note 10
Church Premises
Fixtures,
Fittings
Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on donations
51,951.05
96,888.81
Liabllitles
Loans
Other
Approved by the Kirk Session at a meeting on 19 June 2023 and signed on its behalf by
Rev. Peter Lyle
Joan Hunter
Ji
Date
Date
26

BALLYHOLME PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN
IRELAND
TRUSTEES ANNUAL REPORT
NOTES TO THE ACCOUNTS
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is les5 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 dependin8 upon the purpose for which the endowment was established
in the first place.
Restricted funds comprise la) 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
Unrestrirted
Fund5
Restrlcted
Funds
Endowment Total
Funds
2022
Total
2021
Recorded giving
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
81,129.70
1,557.78
22,762.79
83.68
10,486.10
5,212.85
103,892.49
1,641.46
10,486.10
22,565.38
20,040.00
99,103.27
842.13
14,967.16
21,814.35
10,515.00
17,352.53
20,040.00
120,080.01
38,545.42
158,625.43 147,241.91
27

BALLYHOLME PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN
IRELAND
TRUSTEES ANNUAL REPORT
BALLYHOLME PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
3. CHARITABLE ACTIVITIES
Unrestricted Restricted
Fund5
Funds
Endowment Total
Funds
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
540.00
328.10
1,344.40
1,344.40
1,344.40
1,344.40
868.10
4. OTHER TRADING AcfiviTIES
Unrestrlrted Restrlcted
Funds
Funds
Endowment Total
Funds
2022
Total
2021
Letting of premises
Trading income
5. INVESTMENT INCOME
Unrestrlcted Restricted
Funds
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
0.32
915.30
0.32
1,147.77
49.82
892.71
232.47
232.47
915.62
1,148.09
942.53
28

BALLYHOLME PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN
IRELAND
TRUSTEES ANNUAL REPORT
BALLYHOLME PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
6. OTHER INCOME
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
2022
Total
2021
Insurance claims
Other income
Organisations Income
893.71
300.00
65,030.01
1,193.71
295.00
65,030.01 62,494.83
893.71
65,330.01
66,223.72 62,789.83
7. RAISING FUNDS
Unrestrlrted Restrlcted
Funds
Funds
Endowment
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
344.71
344.71
301.51
344.71
344.71
301.51
. CHARITABLE ACTIVITIES
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fee5
Ministry and support staff costs
Congregational running
expenses
Donations to Missions and
charities
Governance costs
Organisations
9,016.00
923.00
78,246.07
56.59
22,053.16 14,188.05
9,016.00
923.00
78,302.66
36,241.21
11,041.00
923.00
86,194.60
26,099.53
1,337.00 22,549.63
23,886.63
15,609.90
2,543.89
579.00
53,710.42
3,122.89
53,710.42
6,235.44
63,056.91
114,119.12 91,083.69
0 205,202.81 209,160.38
29