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2022-12-31-accounts

Statement ofFinancialA ctivities fort heYearEnded 31December 202 2
Total
UnrestrictedRestricted 2022
Note ff f
Income and Endowmentsfrom:
Donationsand legacies 124,378 64,465 Igg,g43
Other trading activities 878 6,804 7,682
Total Income 125,256 71,269 196,525
Expenditureon:
Raising funds		 (72,416) (99,198) .(171,614)
Total Expenditure (72,416) (99,198) (t7t,614)
Net movement infunds 52,840 (27,929)
24,911
Reconciliation of funds
Total funds brought forward 192,391 621,730 814.121
Total funds canied forward l3 245,231
Unrestricted		 _593,801
Restricted		 83eW
Total
funds
L		 funds
f.		 2021
f
Income and Endowmentsfrom:
Donationsand legacies 1t7,682 45,000 162,682
Other trading activities 1,45s 1,455
Total income 117,682 164,137
Expenditureon:
Raising funds (99,538) (81,245) (l80,783)
Charitable activities (624) (624)
Total expenditure (100,162) (81,245) (181,407)
Netincome/(expenditure) 17,520 (34,7e0) (17,270)
Net movementinfunds 17,520 (34,790) (17,270)
Reconciliation of funds
Total funds brought forward 174,871 656,520 831,391
Total funds carried forward l3 621J30 8t4,t2t

2022 2021
Note f f,
tr'ixedassets
Tangibleassets l0 662,696 648,745
Currentassets
Cashatbankandinhand ll 182,898 166,282
Creditors:Amountsfallingduewithinoneyear t2 (6,s62) (906)
Netcurrentassets 176,336
L65,376
Netassets 839,032 8t4,l2t
tr'undsofthecharity:
Restrictedincomefunds
Restricted funds 593,801 621,730
Unrestrictedincomefunds
Unrestrictedfunds 245,231 t92,391
Totalfunds l3 839,032 8t4,t2t

Depreciation and amortisation
Depreciation is provided on tangiblefixedassets
residual value, over theirexpecteduseful economic		 soastowriteoffthecostorvaluation,lessany
lifeasfollows:
Assetclass
Freehold landandbuildings		 Depreciation method and rate
5% Straight line
Fumitureandequipment 20% Shaight line

2Incomefromdonationsand legacies
Unrestricted
funds Restricted Total
General
f		 funds
f,		 funds
f
Donationsand legacies;
Donationsfromindividuals 697 8,944 9,641
Giftaidreclaimed 23,897 28,447 52,344
Regulargivingandcapital donations 99,784 27,074 126,858
Totalfor2022 rwn 64,465 l!e!g
Total for2021 ____111.,682_ 45,000 t62,682
Unrestricted
funds Restricted Total
General
f,		 funds
f,		 2021f
Donationsand legacies;
Donationsfromindividuals 420 3,172 3,592
Giftaid reclaimed 20,020 21,982 42,002
Regulargivingandcapitaldonations 97,242 19,846 I17,088
____tt7,6n_ 11q99 162,682

Unrestricted
funds Restricted Total
General funds funds
f, f, f,
Events income;
Othereventsincome 878 6,804 7,682
Totalfor2022 878 6,804 1,682-
Totelfor2O2l - 1,455 1,455

a)Costsoftradingactivities
Unrestricted
funds
Restricted		 Total
General funds funds
Note
f		 f, f,
Costsofgoodssold
Allocatedsupportcosts		 24,537
26,236'		 40,230
49,486		 64,767
75,722
Totatfor2022
Total for2021		 W
89Jr6 _!W-
39,750
71,029
110,779
,*r"
funds
Restricted
Total
General funds 2021
NoteCff,
Costsofgoodssold 12,957 24,771 37,628
Allocated supportcosts 26,893 46,258 73,151
39,750 71,029 110,779

Raising funds expenditure
Costs oftradingactivities
Unrestricted
funds Restricted Total
General funds 2022
Basisof allocation f, L f
Centralministryfund 3,208 3,208
Widowsofministers fund 668 668
Incidental fund 3,241 3,241
Prolongeddisabilityfund s34 534
Ministerialdevelopment fund 307 307
Sick supply tund 40 40
Churchhouserepairs fund 1,337 1,337
Pulpitsupply I1,608 11,609
Worshipresources 1,619 1,619
Magazinesandliterature 613 613
Childandyouthministry 204 204
Other 1,158 ,- 1,158
Unitedappeal - 9,010 9,010
Presbyterianwomen -6t 6t
Presbyterian orphan andchild _ 1,362 1,362
Moderatorsappeal - 6,573 6,573
Worlddevelopmentappeal - 1,420 1,420
EarlHaig - 440 440
Otheragencies - 7,124 7,124
Grantstoindividuals 14,240 14,240
Totalfor2022 24,537
40,230		 64,767
Total for2021 12$11 24,77r_11,628

Unrestricted
funds Restricted Total
Basisof allocation General
L		 funds
f,		 2021
f
Centralministryfund 3,395 3,395
Widowsofministers fund 778 778
Incidentalfund 3,385 3,385
Prolongeddisabilitytund 566 566
Ministerialdevelopment fund 368 368
Sick supplytund 57 57
Churchhouse repairsfund 1,485 1,495
Presbyteryfees 158 158
Pulpitsupply 196 196
Worshipresources 696 696
Magazinesandliterature 1,142 I,142
Other 631 631
Unitedappeal 8,800 8,800
Presbyterianwomen 55 55
Presbyterianorphanandchild 852 852
Moderatorsappeal 449 449
Students 123' 123
Worlddevelopmentappeal 1,490 1,490
EarlHaig 327 327
0theragencies 3,497 3,497
Grantstoindividuals 9,178 9,178
12,857
24,771		 37,628

Othercostsforgenerating funds
Unrestricted
funds Restricted Total
General funds funds
Basisofallocation
t		 f f,
Staff&ministercosts 2,505 2,505
WaterratesforChurchandhalls 200 200
ElectricityandoilforChurchand
halls 10,314 10,314
TelephoneforChurchandhalls 724 724
Insurance 2,872 2,872
Repairs etcto Churchandhalls I,160 9,482 10,642
Advertising,postage andstationery 1,418 1,418
Other professionalfees 520 520
Volunteerexpenses 1,270 1,270
Totallor2022 20,983 _9,482 _30,465
Total for2021 59,788 _r0216 _10p04
Unrestricted
funds Restricted Total
Basisofallocation General

f		 funds
*.		 2021
f,
Staff&ministercosts 49,419 49,419
WaterratesforChurchandhalls 55 55
ElectricityandoilforChurchand
halls 3,718 3,718
TelephoneforChurchandhalls 744 744
Insurance 2,271 2,271
Repairs etcto Churchandhalls 1,844 10,216 12,060
Advertising,postage andstationery 1,326 1,326
Bank interest 40 40
Volunteerexpenses 371 371
59,788 10,216 70,004

Otherresources expended
Unrestricted
funds Restricted Total
Basisofallocation General

t,		 funds
L		 2022
f
Otherministrysupportstaff 24,076 24,076
Depreciation 1,127 49,486 s0,613
Rates andground rent for Manse 1,033 1,033
%,236 _49,486
Unrestricted
funds Restricted -15J22
Total
Basisofallocation General

f		 funds
*,		 2021
I
Otherministrysuppodstaff 21,307 21,307
Depreciation 4,565 46,2s8 50,823
Rates andground rent forManse 1,021 1,021
26,893 46,258 73,151
Unrestricted
funds Total
General funds
f. f,
Independentexaminerfees
Examination ofthefinancialstatements 660 660
Totrlfor2022 660
Total for2021 624 624

7Staffcosts
Theaggregatepayrollcostswereasfollows:
2022
f,f,		 2021
Staffcostsduringthe year were:
Wages and salaries 2,074 38,050
Social securitycosts t6 3,787
Other staffcosts 415 7,582
2,505 49,419
2022
f,f,		 2021
660 624

10Tangible fixedassets
Land and
buildings
f,		 f,'urnitureand
equipmentTotal
tf,
Cost
AtIJaruary 2022 925,166 22,826 947,992
Additions 64,564 64,564
At3lDecember 2022 989,730 22,826 1,012,556
Depreciation
AtIJanuary 2022 277,548 21,699 299,247
Chargefortheyear 49,486 1,127 50,613
At3lDecember2022 327,034 22,826 349,860
Net book value
At3lDecember 2022 662,696 662,696
At3lDecember 2021 647,618 1,127 648,745
11Cashandcashequivalents
2022 2021
f, f,
Cashatbank I82,898 166,282
Bank overdrafts (6,562) (738)
Cash and cashequivalentsinstatementofcashflows r76336 165,544
12Creditors:amountsfallingduewithinoneyear
2022 2021
f 0
Bank overdrafts 6,562 738
Other taxationandsocial security 168
6,562

13 Funds
Balance at3l
Balanceat1 Incoming Resources December
Janaary2022
f		 resources
f		 expended
f,		 2022f
Unrestricted funds
General r92,391 125,256 (72,416) 245,231
Restricted funds 62r,730 7t,269 (99,198) 593,801
Totalfunds ___8t4J2r_ 1965X _o71,614). n9,032
Balance at31
BalanceatI Incoming Resources December
January2021
f		 resources
t		 expended
f		 2021
f
Unrestricted
General (174,871) (117,682) r00,162 (192,391)
Restricted (6s6,s20) (46,455) 81,245 (621,730)
Totalfunds _(831,391) (164,137) r81,407 (814,121)
14 Analysis ofnetassetsbetweenfund s
Unrestricted Totalfundsat
funds Restricted 31December
General
f,		 funds
f,		 2022
f
Tangiblefixedassets 64,564 598,132 662,696
Currentassets 146,642 36,256_ I82,898
Currentliabilities (6,562) (6,562)
Totalnetassets 204,644 634,388 839,032
Unrestricted Totalfunds at
funds Restricted 3LDecember
General funds 2021
f f, t,
Tangiblefixedassets 1,127 647,618 648,745
Currentassets 132,137 34,145 166,282
Currentliabilities (e06) J (e06)
Totalnetassets 132,359 681,763 814,l2l