WARRENPOINT CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
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 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended
31 December 2023 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 20 Donaghaguy Road
Warrenpoint
Co Down
BT34 3RZ
Charity trustees
Rev S Finlay
Mr D Brady
Mr E Glenny (died 2710812023)
Mr D Gray
Mrs H Gray
Principal Office Bearers
Rev S Finlay - Minister IStatedlPulpit Supply)
Mr Denis Brady - Clerk of Session
Mrs Elizabeth Quinn - Treasurer
Accountants
Purdy Quinn
Chartered Accountants
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
BT34 4BH
Bankers
Danske Bank
58 Hill Street
Newry
Co Down
BT34 1 AR
Solicitors
Fisher Mullan
8 Trevor Hill
Newry
Co Down
BT34 1 DN

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees, Annual Report (continued)
Year ended 31 December 2023
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 ofthe 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 twice 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 Iwo-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 forworship
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 commitment to effective discipleship of all believets

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees, Annual Report (continued)
Year ended 31 December 2023
DESCRIPTION AND PURPOSE (continued)
A commitment to making Sunday worship setvices attractive to all
A commitment to 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 lo personal and corporate evangelism
A commitment to building relationships in our community and addressing real needs
A commitment to mission beyond Newry
A commitment 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 2023, activities resumed, 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 Church
Mothers and Toddlers
Mid-week Bible Study Group
Prayer Group
Holiday Bible Club.
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation met for worship each Sunday at 10:30am. 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
seNices during the year we acknowledge God's gift of new life, and during the year we had no new
Sacraments of Infant Baptism. There was one marriage service during the year. We gave thanks for
faithful services and sought to comfort those who had been bereaved during the year. At 31 December
2023 there were 20 regular communicant members and 55 families (33 contributing) connected with the
congregation. The average weekly attendance at morning worship is approximately 25.

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees, Annual Report (continued)
Year ended 31 December 2023
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 also visit our elderly and the
sacrament of communion is served to those unable to attend morning worship.
Mission and outreach
In 2023 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 normally provides
some type of Christmas related activity for congregational members and friends. Each year we provide
Christmas parcels to charities, which can change from year to year. Some of these activities took
place in 2023.
United Appeal
The congregation supports the United Appeal ft)r 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 provides financial supportfor 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.
United Appeal was supported as usual in 2023 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
Some minor works were undertaken during the year.

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees, Annual Report (continued)
Year ended 31 December 2023
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 community. A soup lunch for the congregation, organised by the Sunday school leaders took
place after Easter. A special service for children and families followed by a BBQ was very well attended
in June.
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 2nd 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
stsndards {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 beliefs and standards in the local community such as through
the care of those in need (including the sick, disabled and bere2ved). 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 resources 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 and 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 (38 in previous year, 2022) donating a total of
£19,966 (£18,003 in previous year, 20221.
Total Income of the congregation during the year was £41,98212022 - £41,414). Total Expenditure of
the congregation excluding capital expenditure during the year was £27,251 (2022 - £79,451). The Net
expenditure for the year to 31 December 2023 was £14,731 (2022- Expenditure -£38,037}

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees, Annual Report fcontinued)
Year ended 31 December 2023
FINANCIAL REVIEW (continuedj
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 £57,001 (2022 - £51,398} 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 af 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 stated 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 f5nancial
position. They are also responsible for safeguarding the assets ofthe congregation and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Kirk Session al a meeting on 14110124 and signed on its behalf by
Heather Gray
Trustee
David Gray
Trustee
Date..
.14 10 24..............

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 2023
Independent examiner's statement
I report on the financial statements forthe year ended 31 December 2023, 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)(bl 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 65(9)(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 included consideration of any unusual items or disclosures in the accounts and seeking
explanations from the trustees COn￿rnIng any such matters.
My role is to state 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 matters11) to (4) 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.
Una Cunningham
Association of Chartered Accountants in Ireland
PURDY QUINN
Chartered Accountants
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
BT34 4BH
Date

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY- Receipts and Payments Account
For the year ended 31 December 2023
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
25,004
6,862
90
31,866
90
312
9,714
30,001
75
345
10,993
312
9,714
Total income
25,316
16,666
41,982
41,414
Expenditure
Expenditure on
charitable activities
19,262
19,262
7,989
27,251
79,451
79,451
Total expenditure
7,989
27,251
Net incomel(expenditure)
6,054
8,677
14,731
(38,037)
Other funds
receivedl(paid out)
Purchase of furniture &
Equipment
Net receiptsllpayments
pre-transfers
6,054
8,677
14,731
(38,037)
Transfers be￿een funds
(451)
451
Net receiptsl (payments)
5,603
9,128
(14,731)
{38,037}
Reconciliation of cash funds
Bank & Cash funds brought
forward
51,398
90,987
142,385
180,422
Bank & Cash funds carried
forward
57,001
100,115
157,116
142,385
The notes on pages 10 to 15 fomi part of these financial statements.

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of
year
Surplus (deficit) this year end
51,398
90,987
142,385
180,422
5,603
9,128
14,731
(38,037)
Bank and Cash at end of
year
57,001
100,115
157,116
142,385
Bank and Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
157,116
142,385
142,385
142,385
Other Assets
Fixed Assets- Note 9
Church & contents
Boiler house & contents
Manse
Investments - Note 10
Gift Aid receivable on donations- Est.
1,303,175
12,042
426,262
1,503
3,594
1,127,680
10,427
368,859
1,416
2,886
1,746,576
1,511,268
Liabilities
Loans
Other
1,080
1,500
1,080
1,500
Approved by the Kirk Session at a meeting on
. 14110124....................... and signed on its behalf by
4 w4-kn- k
Heather Gray
Trustee
Date..
David Gray
Trustee
Date 14110124.
. 14110124.
The notes on pages 10 to 16 fomi part of these financial statements.

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Notes to the Financial Statements
Year ended 31 December 2023
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) 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 depending upon the purpose for which the endowment was
established in the first place.
Restricted funds comprise (a) 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 fijnds 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 (continued)
Year ended 31 December 2023
Donations and legacies
Unrestricted Restricted Total Funds
Funds
Funds
2023
Donations
Free Will Offering
Loose Collections
GiftAid
Other Donations
United Appeal
World Development
Harvest Appeal
Presbyterian Children Orphans
Building Fund Donations
Clothes ReCycl￿ng
Youth Collections
19,966
19,966
5,038
5,038
1,215
1,200
930
1,240
500
1,640
1,216
1,200
930
1,240
soo
1,640
137
137
25,004
6,862
31,866
Unrestricted
Funds
Restricted Totsl Funds
Funds
2022
Donations
Free Will Offering
Loose Collections
Gift Aid
Other Donations
United Appeal
World Development
Harvest Appeal
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
11

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Charitsble activities
Unrestricted Restricted Total Funds
Funds
Funds
2023
Church Magazines
Church dinners
90
90
90
90
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Church Magazines
Church dinners
75
75
75
75
Investment income
Unrestricted Restricted Total Funds
Funds
Funds
2023
Income from general investments
Bank interest receivable
31
281
31
281
312
312
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Income from general investments
Bank interest receivable
33
312
33
312
345
345
12

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Other income
Unrestricted Restricted Total Funds
Funds
Funds
2023
Hire of hall
Rostrevor - share of expenses
Graveyard Fees
Manse Rent
Sale of beam
Donation - Mccoy
Rates refund
250
169
470
8,825
250
169
470
8,825
9,714
,714
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Ukraine Appeal
Rostrevor - share of expenses
Donation - Mccoys
Graveyard Fees
Manse Rent
Sale of beam
Rates refund
685
101
60
soo
8,750
255
642
685
101
60
500
8,750
255
642
10,993
10,993
Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds
Funds
2023
Advancing Christianity
Support costs
Governance costs
10,959
7,223
1,080
5,866
2,123
16,825
9,346
1,080
19.262
7,989
Restricted Total Funds
Funds
2022
27,251
Unrestricted
Funds
Advancing Christianity
Support costs
Governance costs
10,613
5,750
1,500
7,095
54,493
17,708
60,243
1,500
17,863
61,588
79,451
Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total fund
costs
2023
Total fund
2022
Advancing cnristianity
Governance costs
16,OZ5
9,340
1,080
10,426
Zfj,171
1,080
77,951
1,500
16,825
27,251
79,451
13

WARRENPOINT CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Analysis of support costs
Total 2023 Totsl 2022
Premises overheads
Premises repairs
General office
Finance costs
Sundry
Pulpit Supply
6,047
1,144
1,731
151
273
4,983
54,129
445
149
227
310
9,346
60,243
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..
2023
2022
ChurchlHall Buildings & contents
Boiler house & contents
Manse
1,303,175
12,042
426,262
1,741,479
1,127,680
10,427
368,859
1,506,966
10. Investments
2023
2022
Presbyterial Mutual Society (PMS)
General Investment Fund {PCI)
1,503
1,416
1.503
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
memberf,.
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 Ststements (continued)
Year ended 31 December 2023
11. Analysis of charitable funds
Unrestricted funds - Bank & Cash
At
1 January
2023
At
31 December
2023
Income Expenditure
Transfers
General funds
51,398
25,316
(19,262)
(19,262)
(451)
(451)
57,001
51,398
25,316
57,001
Restricted funds- Bank &Cash
At
1 January
2023
At
31 December
2022
Income Expenditure
Transfers
Manse Fund
General Fund
Propety 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
61,405
8,825
419
2,880
1,200
930
(1,872)
{951)
(135)
(1,818>
(930)
(1 ,333)
532
67,025
18,710
21,455
618
2,993
2,993
500
(500)
470
(1,104)
634
4,958
2,668
253
4,958
3,446
238
1,352
(574)
(15)
90
(90)
90,987
16.666
(7,989)
451
100,115
Total Bank & Cash
142,385
41,982
(27,251)
157,116
Restricted Funds - Endowment funds
At1Jan
2023
Gainl(Loss) At 31 Dec
in the year
2023
Income Expenditure Transfers
General Investment
1,416
87
1,503
15