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 be￿een 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 reSoUr￿S
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