WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC105186) PURDY QUINN Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees. Annual Report Year ended 31 December 2022 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date. Reference and administrative details Registered charity name WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Charity registration number NIC105186 Public Address Clo 28 Seaview Warrenpoint Co Down BT34 3NJ Charity trustees Rev S Finlay Mr D Brady Mr E Glenny Mr D Gray Mrs H Gray Principal Office Bearers Rev S Finlay - Minister (Stated Supply) Mr Denis Brady - Clerk of Session Mrs E5izabeth Quinn - Treasurer Accountants Purdy Quinn Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH Bankers Danske Bank 58 H ill Street Newry Co Down BT34 1AR Solicitors Fisher Mullan 8 Trevor Hill Newry Co Down BT34 1DN
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees, Annual Report (contlnued) Year ended 31 December 2022 STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and propety belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least lee in each year or as appropriate. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Warrenpoint congregation of the Presbyterian Church has been assigned to the Newry Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired ministers and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Warrenpoint congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable the members to play their part in fulfilling God's mission to our world. The congregation's mission purposes are "by the grace of God and in the power of the Spirit, to help people of all ages, nationalities and backgrounds become fully devoted followers of Jesus Christ and fully committed to the life, fellowship and mission of our church" involving- A commitment to prayer A cornmilment to effective discipleship of all believers
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees, Annual Report (contlnued) Year ended 31 December 2022 DESCRIPTION AND PURPOSE (continued) A commitment to making Sunday worship seNice5 attractive to all A commitment lo engaging more people in the study of God's Word A commitment to reaching out to our many members on the fringes of church life A commitment to evaluating our children's and youth ministry A commitment to personal and corporate evangelism A commitment lo building relationships in our community and addressing real needs A commitment to mission beyond Newry A Gommitmenl partnering with others for the sake of the Gospel As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice. ACTIVITIES AND OBJECTIVES During 2022, activities resumed post covid, albeit not to the levels being conducted per covid. However the congregation resumed to meeting for worship every Sunday and visitors were welcomed to join. During the worship service primary school children leave for their own activity, children's church. The Sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular bible study meetings and has a wide range of organisations including: Children's Churoh Mothers and Toddlers Presbyterian Women Mid-week Bible Sludy Group Prayer Group Holiday Bible Club. ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation met for worship each Sunday at 11'.30am and we partnered with the local Methodist church for services during renovations of our church building. During the week (from October to May) a prayer and bible study group meet. The Bible Study meeting provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular services during the year we acknowledge God's gift of new life, and during the year we had no new Sacraments of Infant Baptism. We did not conduct any marriage seNices during the year. We gave thanks for faithful seNices and sought to comfort those who had been bereaved during the year. At 31 December 2022 there were 20 regular Communicant members and 60 families (33 contributing) connected with the congregation. The average weekly attendance at morning worship is 20-25.
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees, Annual Report (Continued) Year ended 31 December 2022 ACHIEVEMENTS AND PERFORMANCE (continued) Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister and elders. The minister and one elder will asso visit our elderly and the sacrament of communion is served to those unable to attend morning worship. Mission and outreach In 2022 a week of outreach during the summer for children and young people took place. The leaders provided a holiday bible club and outdoor activities for young primary school children on a cross community basis in Warrenpoint. Church Hall Activities The congregation normally opens it church hall to outreach to cross community activities such as the Tag Group, an organisation who runs activities for a group of young people with learning difficulties. The hall was also used on an ad hoc bases but other community group support society. Christmas Related Activity The Children's church normally also hold a Christmas paty each year for local children some of whom attend church and some who do not, and presents are given to all. The congregation also take the pensioners in the congregation out to a dinner, and some type of Christmas related activity. Each year we provide Christmas parcels to fMo charities, which can change from year to year. Some of these activities took place in 2022. United Appeal The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provicfes ffnancial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students, and financially supports the congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation through its mission fund and over and above the United Appeal for Mission also contributes to the Moderators disaster Appeal, the World Development Appeal and Presbyterian Children's Society. The children's church project provides sponsorship to the Fields of Life Child sponsorship and the Presbyterian Women's Association contributes to the PW missions. United Appeal was supported as usual in 2022 and our honorary amount was donated. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister andlor one of the elders. This provides an important link beeen the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property There were some major repairs and refurbishments to the church during the year with the balcony being supported and damp rot being dealt with. Other more minor works also took place.
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees, Annual Report (conlinued) Year ended 31 December 2022 ACHIEVEMENTS AND PERFORMANCE (continued) Organisations The children's church is all part of morning service and after their address the children leave for activities in the church hall, which is supervised by a rota of four ladies of the congregation, under the direction of the leader church elder Mrs Heather Gray. The Mums & Toddlers group normally meets on a Monday morning from September to June. On average 15-25 children come with their parents or guardians from the wider communityA soup lunch for the congregation, organised by the Sunday school leaders took place after Easter. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliets and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their members or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central reSoUrS in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities 2nd individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 38 contributors during the year {31 in previous year, 2021) donating a total of £18,0031£16,896 in previous year, 2021). Total Income of the congregation during the year was £40,41412021- £38,387). Total Expenditure of the congregation excluding capital expenditure during the year was £79,451 {2021- £53,275). The Net expenditure for the year to 31 December 2022 was £38,037 (2021 Expenditure £14,888)
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees. Annual Report (continued) Year ended 31 December 2022 FINANCIAL REVIEW (continued) Going Concern The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation's current activities and other financial commitments. Reserves Policy The Trustees have considered the level of unrestricted reserves that is appropriate to hold, taking account of current and ongoing commitments. It is the policy of the Trustees to hold at least three month's normal expenditure. At the year-end unrestricted reserves were £51,398 12021 £48,820) which represents a higher level of reserves. The Trustees, however, consider it prudent to hold reserves at this level as the funding of its present activities is dependent on the ongoing financial support of its members. Risk Review A review of major risks has been undertaken by the Trustees and systems and procedures implemented to manage identified risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee, regularly monitoring of the various activities of the congregation at ststed meetings and by encouraging members in their regular giving. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64(31 of the Charities Act (Northern Ireland} 208 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on /61 and signed on its behalf by Denis Brady Trustee Date.. David Gray Trustee
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Independent Examiner's Report to the Trustees of WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Year ended 31 December 2022 Independent examiner's statement I report on the financial statements for the year ended 31 December2022, which comprise the statement of financial activities, statement of Assets and Liabilities and the related notes. Respective responsibilities of trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act., to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9}(b) of the Charities Act., and to state whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519){b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also inc5uded consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. My role is to stste whether any material matters have come to my attention giving me cause to believe.. That accounting records were not kept in accordance with section 63 of the Charities Act. That the accounts do not accord with those accounting records. That the accounts do not comply with the accounting requirements of the Charities Act. That there is further information needed for a proper understanding of the accounts to be reached. I have completed my examination and have no concerns in respect of the matters (1) to (41 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. na Cunningham Association of Chartered Accountants in Ireland PURDY QUINN Chartered Accountants Northern Bank House 42 Greencastle Street KILKEEL Co Down BT34 4BH Date .S.[É/20
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY- Receipts and Payments Account For the year ended 31 December 2022 Unrestricted Restricted Endowment Funds Funds Funds Total Funds 2022 Total Funds 2021 Income and endowments Donations and legacies Charitable activities Investment income Other income 21,851 8,150 75 30,001 75 345 10,993 26,353 345 491 11,543 10,993 Total income 22,196 19,218 41,414 38,387 Expenditure Expenditure on charitable activities 17,863 61,588 79,451 79,451 53,275 Total expenditure 17,863 61,588 53,275 Net incomel{expenditure 4,333 {42,370) (38,037) 114,888) Other funds receivedl(paid out} Purchase of furniture & Equipment Net receiptsl{payments) pre-transfers 4,333 {42,370) 138,037) {14,888) Transfers belween funds (1,755) 1,755 Net receiptsl (payments) 2,578 (40,615) (38,037) (14,888) Reconciliation of cash funds Bank & Cash funds brought forward 48,820 131,602 180,422 195,310 Bank & Cash funds carried forward 51,398 90,987 142,385 180,422 The notes on pages 10 to 15 forni part of these financial statements.
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Restricted Endowment Funds Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconciliation Bank and Cash at start of year Surplus {deficit) this year end 48,820 131,602 180,422 195,310 2,578 (40,615) (38,037) {14,888) Bank and Cash at end of year 51,398 90,987 142,385 180,422 Bank and Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 142,385 180,422 142,385 180,422 Other Assets Fixed Assets - Note 9 Church & contents Boiler house & contents Manse Investments- Note 10 Gift Aid receivable on donations- Est. 1,212,255 11,202 396,522 1,416 2,886 1,127,680 10,427 368,859 1,537 2,868 1,624,281 1,511,371 Liabilities Loans Other 1,500 1,500 1,500 1,500 Approved by the Kirk Session at a meeting on and signed on its behalf by Denis Brady Trustee David Gray Trustee Date . The notes on pages 10 to 16 form part of these financial ststements.
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Ststements Year ended 31 December 2022 Accounting policies Basis of preparation As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions of the Charities Accounts and Report Regulations (Northern Ireland) 20fj5 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 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 specifsc 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. 10
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements (contffnued) Year ended 31 December 2022 Donations and legacies Unrestricted Restricted Total Funds Funds Funds 2022 Donations Free Will Offering Loose Collections Gift Aid Other Donations United Appeal World Development Harvest Appeal Presbyterian Children Orphans Building Fund Donations Clothes Recycling Youth Collections 18,003 18,003 3,848 3,848 320 1,300 620 1,380 355 4,050 320 1,300 620 1,380 355 4,050 125 125 21,851 8,150 30.001 Unrestricted Funds Restricted Total Funds Funds 2021 Donations Free Will Offering Loose Collections Gift Aid Other Donations United Appeal World Development Harvest Appeal Orphans Building Fund Donations Clothes Recycling Youth Collections 16,896 291 3,821 16,896 291 3,821 goo 1,240 500 1,205 445 975 80 900 1,240 500 1,205 445 975 80 21,088 5,265 26,353
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements (continued) Year ended 31 December 2022 Charitable activities Unrestricted Restricted Total Funds Funds Funds 2022 Church Magazines Church dinners 75 75 75 75 Unrestricted Funds Restricted Total Funds Funds 2021 Church Magazines Church dinners Investment income Unrestricted Restricted Total Funds Funds Funds 2022 Income from general investments Bank interest receivable 33 312 33 312 345 345 Unrestricted Funds Restricted Total Funds Funds 2021 Income from general investments Bank interest receivable 31 451 31 460 482 491 12
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements (continued) Year ended 31 December 2022 Other income Unrestricted Restricted Total Funds Funds Funds 2022 Ukraine Appeal Rostrevor- share of expenses Graveyard Fees Manse Rent Sale of beam Donation- Mccoy Rates refund 685 101 500 8,750 255 60 642 685 451 500 8,400 255 60 642 10,993 10,993 Unrestricted Funds Restricted Total Funds Funds 2021 Hall Hire Graveyard Fees Manse Rent Sale of beam Rates refund 840 10,450 190 63 840 10,450 190 63 11,543 11,543 Expenditure on charitable activities by fund type Unrestrlcted Restricted Total Funds Funds Funds 2022 Advancing Christianity Support costs Governance costs 10,613 5,750 1,500 17,863 7,095 54,493 17,708 60,243 1,500 79,451 61,588 Unrestricted Funds Restricted Total Funds Funds 2021 Advancing Christianity Support costs Governance costs 11,396 2,754 1,500 5,142 32.483 16,538 35,237 1,500 53,275 15,650 37,625 Expenditure on charitable activities by activity type Activities undertaken dlrectly Support Total fund costs 2022 Total fund 2021 Advancing Christianity Governance costs 17,708 60,243 1,500 61,743 77,951 1,500 79,451 51,775 1,500 17,708 53,275 13
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements {eontinued) Year ended 31 December 2022 Analysis of sUPPOrt costs Total 2022 Total 2021 Premises overheads Premises repairs General office Finance costs Sundry Pulpit Supply 4,983 54,129 445 149 227 310 4,570 30,076 382 15 194 60,243 35,237 Fixed Assets The congregation owns the Church premises including hall, boiler house etc. situated at Charlotte Street, Warrenpoint, Newry, BT34 3LF and the associated fixtures, fittings, plant and machinery. They also own a Manse situated at 39 Rowallen, Warrenpoint, BT34 3TR. These assets have insurance value of as follows.. 2022 2021 Chur¢hlHall Buildings & contents Boiler house & contents Manse 1,212,255 11,202 396,522 1,619,979 1,127,880 10,427 368,859 1,506,966 10. Investments 2022 2021 Presbyterial Mutual Society (PMS) General Investment Fund IPCI) 1,416 1,537 1,537 1,416 The congregation was advised in a letter dated 27 January 2021 from the Joint Supervisors of the Presbyterian Mutual Society Limited in a Scheme of Arrangement that the Scheme is to be concluded. The Joint Supervisors have advised that 'Given the outstanding capital balance due to the Department of Enterprise Trade and Investment as at 30 September 2020 under the £175 million loan (which has first priority over all realisations) of some £60.75 million, there is an anticipated shortfall in the final repayment to the Department. It is envisaged this position will not change during the remaining period to the end of the Scheme. As a result of this anticipated shortfall, there will be no further repayment to any other class of creditor or membeP'. In light of this, the congregational committee has agreed to write off the balance outstanding from the Presbyterian Mutual Society of £8,639 during the year ended 31 December 2020. 14
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements (continued) Year ended 31 December 2022 11. Analysis of charitable funds Unrestricted funds- Bank & Cash At 1 January 2022 At 31 December 2022 Income Expenditure Transfers General funds 48,820 22,196 (17,8631 (17,863) {1,755) (1,755} 51,398 51,398 48,820 22,196 Restricted funds- Bank &Cash At 1 January 2022 At 31 December 2022 Income Expenditure Transfers Manse Fund General Fund Property Building Fund United Appeal General Missions Kerr Missionary Fund Orphans Harvest Appeal Graveyard Fund Open Doors Organ Fund McGuffin Youth Account PW Account Ukraine Appeal Magazines 105,850 9,647 161 4,050 1,300 620 (53,772) (931) 1608) 11,950) (670) {320) 770 1,380 650 50 61,405 13,888 18,710 2,993 2,993 355 1,380 500 (355) {1,380) 604 (1,104} 4,958 3,648 265 4,958 2.668 253 445 (1,428) (121 (6851 (751 685 75 131,602 19,218 (61,588> 1,755 90,987 Total Bank & Cash 180,422 41,414 (79,451) 142,385 Restricted Funds - Endowment funds At1 Jan 2022 Income Expenditure Transfers Gainl{Los51 At 31 Dec in the year 2022 General Investment 1,537 <121) 1,416 15