WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 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 2024 The trustees presenttheir report and the unaudited financial statements ofthe charityforthe year ended 31 December 2024 including a Stalement of Assets and Liabilities as at that date. Reference and administrative details Registered charlty 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 Mr D Brady Mr D Gray Mrs H Gray Principal Office Bearers Rev J Maguire- Convenor Mr Denis Brady and Mrs Heather Gray- 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 1AR Solicitors Fisher Mullan 8 Trevor Hill Newry Co Down BT34 1 DN
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees. Annual Report (cOnued) Year ended 31 December 2024 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 ofthe 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 lemporal affairs of the congregation including administering all funds and property 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 Ihe 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 lo be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds ofthose 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 lo 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 aclive 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 acling as ils 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 minister5 of each congregalion, 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 Ihrough 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 Ihe power of the Spirit, to help people of all ages. nationalilies 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 believers
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees, Annual Report {conUnued) Year ended 31 December 2024 DESCRIPTION AND PURPOSE iconlinuedj A Commitment to making Sunday worship services attractive to all A Commitment lo engaging more people in the study of God's Word A commitrnent lo reaching out to our many members on the fringes of church life A commitment to evaluating our childrèn's and youth ministry A commitment to personal and corporate evangelism A commitment to building relationships in our community and addressing real needs A commitment to mission beyond Newry A Commilment partnering Wlth 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 2024 the congregation met for worship every Sunday and visitors were welcomed lo 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 Mid-week Bible Study and 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 Melhodist church for services during renovations of our church building. During the week (from October to May) prayer and bible study group meet. The Bible Study meeting provides an opportunity for members to meet together for fellowship, lo sludy the scriptures and for a time of prayer. A5 well as our regular SeICeS 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 have 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 2024 therewere 20 regular communicant members and 55 familie5 (30 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 (contlnued) Year ended 31 December 2024 ACHIEVEMENTS AND PERFORMANCE (contlnuedj Pastoral care Members of Ihe 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 2024 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 nomially opens rt 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 Actlvity The Children's church normally also hold a Christmas party 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 two charities, which can change from year lo year. Some of these activilies took place in 2024. 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 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 wilh the running costs of Union Theological College, the Church's training college for ministry sludents, 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 Lrfe Child sponsorship and the Presbyterian Women's Association contributes to the PW missions. United Appeal was supported as usual in 2024 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 between 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 minor repairs and refurbishments to the church. There was a water leak at the manse which required major works for correction.
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees, Annual Report {continued) Year ended 31 December 2024 ACHIEVEMENTS AND PERFORMANCE (continued) Organlsations 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 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. Volunteers The Trustees wish to acknowledge their deep appreciation of Ihose 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 ils members and the general publi¢ by making known the Christian Gospel of the Lord Jesus Christ through the advancemenl 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 praclical expressions of Christian beliefs and standards in the local community such as through the care of Ihose 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 facilitsted by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisemenl, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the servi¢e5 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 incidentsl and necessary in order lo further our charilable purpose. There are no other private benefits. The beneficiaries ofthis 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 throughoul 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 Charily 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 30 contributor5 during the year (33 in previous year, 2023) donaling a total of £11,984 (£19,966 in previous year, 2023}. Total Income of the congregation during the year was £31,539 {2023- £41,982). Total Expenditure of the congregation excluding capital expenditure during the year was £31,611 (2023 - £27,251>. The Net expenditure for the year to 31 December 2024 was (£72) (2023- Net Expenditure £14,731).
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees. Annual Report (wntinued) Year ended 31 December 2024 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 stalements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members lo fund on an ongoing basis Ihe 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 £50,407 (2023-£57,001) which represents a higher level of reserves. The Trustees, however, consider it prudent to hold reserves al this level as the funding of its present activities is dependent on the ongoing financial support of its members. Risk Revlew A review of major risks has been undertaken by the Trustees and syslems 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 Congregalional Committee, regularly monitoring of the various activilies 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 Seclion 64(3) of Ihe 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 ofthe congregation and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on . .30 October 2025......... and signed on its behalf by Heather Gray Trustee Date.. 30.10.25 David Gray Trustee Date.. 30.10.25
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Independent Examiner's Report to the Trustees of WARRENPOINT CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Year ended 31 December 2024 Independent examlner's statement I report on thefinancial statements forthe year ended 31 December 2024, which comprise the statement of financial activities, statement of Assets and Liabilities and the related notes. Respectlve 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 6519)(b) of the Charities Acl., and to state whether particular matters have come to my attention. Basis of Independent examiner's report I have examined your charrty 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)Ib) 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 concerning 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 nol kept in accordance with section 63 of the Charities Act. That the accounts do not accord with those accounling records. That the accounts do not comply with the accounting requirements of the Charities Act. That Ihere 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 (4) listed above and, in ¢onne¢tion 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 2024 Unrestricted Restricted Endowment Funds Funds Funds Total Funds 2024 Total Funds 2023 Income and endowments Donalions and legacies Charitable activities Investment income other income 17,106 4,585 908 1,694 6,974 21,691 908 1,966 6,974 31,866 90 312 9,714 272 Total income 17,378 14,161 31,539 41,982 Expenditure Expenditure on charilable activities 21,033 10,578 31,611 31,611 27,251 27,251 Total expendSture 21,033 10,578 Net incomel{expendlturel (3,655) 3,583 172) 14.731 Other funds receivedl(paid out) Purchase of furniture & Equipment Net receiptsl{payments) pre-transfers (3,655) 3,583 (72> 14,731 Transfers between funds (2,939) 2,939 Net receiptsi (payments) (6,594) 6,522 (72) 114,731) Reconciliation of cash funds Bank & Cash funds brought forward 57,001 100,115 157,116 142,385 Bank & Cash funds ¢arrled forward 50,407 106,637 157,044 157,116 The notes on pages 10 to 15 form part of these flnanclal Statements.
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestricted Restricted Endowment Funds Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Surplus (deficit) this year end 57,001 100,115 157,116 142,385 (6,594) 6,522 (72) 14,731 Bank and Cash al end of year 50,407 106,637 157,044 157,116 Bank and Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 157,044 157,116 157,044 157,116 Other Assets Fixed Assets - Note 9 Church & contents Boiler house & contents Manse Investments - Note 10 Gift Aid receivable on donations- Est. 1,368,334 12,644 447,575 1,503 2,564 1,303,175 12,042 426,262 1,503 3,594 1,832,620 1,746,576 Liabilities Loans Other 1,080 1,080 1,080 1,080 Approved by the Kirk Session at a meeting on .30 October 2025..... and signed on its behalf by Heather Gray Trustee Date: David Gray Trustee Date 30.10.25 30.10.25 The notes on pages 10 to 16 form part of these financial statements.
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements Year ended 31 December 2024 Accounting policies Basis of preparation As the lotal income of the congregation is less than £250,000 the congregation have elecled 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 eilher permanently or al 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 lo be expended only on the restricted purposes intended by the donor and {b) revenue donations or grants for a specific congregational activily 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 congregalion for use in the future. 10
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements (contlnued) Year ended 31 December 2024 Donations and legacles Unrestricted Restricted Total Funds Funds Funds 2024 Donations Free Will Offering Loose Collections Gift Aid Other Donations United Appeal World Development Harvest Appeal Presbyterian Children Orphans Building Fund Donations Women's Day of Prayer Youth Colleclions 11,984 471 4,651 11,984 471 4.651 1,598 645 354 835 325 570 138 120 1,598 645 354 835 325 570 138 120 17,106 4,585 21,691 Unrestricted Funds Reslricted Total Funds Funds 2023 Donations Free Will Offering Loose Collections Gift Aid Other Donations United Appeal World Development Harvest Appeal Orphans Building Fund Donations Clothes Recycling Youth Collections 19,966 19,966 5,038 5,038 1,215 1,200 930 1,240 500 1,640 1,215 1,200 930 1,240 500 1,640 137 137 25,004 6,862 31,866 11
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements (contlnued) Year ended 31 December 2024 Charitable activities Unrestricted Restricted Total Funds Funds Funds 2024 Church Magazines Church dinners 100 808 100 808 908 908 Unrestricted Funds Restricted Total Funds Funds 2023 Church Magazine5 Church dinners 90 90 90 90 Investment income Unrestrlcted Restricted Total Funds Funds Funds 2024 Income from general investments Bank interest receivable 40 232 40 1,926 1,694 1.694 272 1,966 Unrestricted Funds Restricled Total Funds Funds 2023 Income from general investments Bank interesl receivable 31 281 31 281 312 312 12
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements (conflnued) Year ended 31 December 2024 Other income Unrestricted Restricted Total Funds Funds Funds 2024 Hire of hall Rostrevor- share of expenses Graveyard Fees Manse Rent Sale of beam Donation- Mccoy Rates refund 355 6,619 355 6,619 6,974 6,974 Unrestricted Funds Restricted Total Funds Funds 2023 Hire of hall Rostrevor- share of expenses Graveyard Fees Manse Rent 250 169 470 8,825 250 169 470 8,825 9,714 9,714 Expendlture on charitable actlvSties by fund type Unrestricted Restricted Total Funds Funds Funds 2024 Advancing Christianity Support costs Governance costs 11,594 8,359 1,080 21,033 Unrestricted Funds 8,073 2,505 19,667 10,864 1,080 31,611 10,578 Reslricted Total Funds Funds 2023 Advancing Christianity Support costs Governance Costs 10.959 7.223 1,080 19,262 5,866 2,123 18,825 9,346 1,080 7,989 27,251 Expenditure on charitable activities by activlty type Activities undertaken directly Support Total fund costs 2024 Total fund 2023 Advancing Christianity Governance costs 19,667 10,864 1,080 11.944 30,531 1,080 26.171 1,080 19,667 31,611 27,251 13
WARRENPOINT CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to the Financial Statements (contlnued) Year ended 31 December 2024 Analysis of support costs Total 2024 Total 2023 Premises overheads Premises repairs General office Finance costs Sundry Pulpit Supply 5,762 3,182 1,489 152 279 6,047 1,144 1,731 151 273 10,864 9,346 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.. 2024 2023 ChurchlHall Buildings & contents Boiler house & contents Manse 1,368,334 12,644 447,575 1,303,175 12,042 426,262 1,828,553 1,741,479 10. Investments 2024 2023 Presbyterial Mutual Society {PMS) General Investment Fund (PCI) 1,689 1,503 1,689 1,503 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 capltal 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 antlcipated shortfall In the final repayment to the Department. It is envisaged this posltlon will not change during the remaining perlod to the end of the Scheme. As a result of thls 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 (conlinuedj Year ended 31 December 2024 11. Analysis of charitable funds Unrestrlcted funds - Bank & Cash At 1 January 2024 At 31 December 2024 Income Expenditure Transfers General funds 57,001 17,378 17.378 (21.033) (21,033) (2,939) (2.939) 50,407 57,001 50,407 Restricted funds- Bank & Cash At 1 January 2024 At 31 December 2024 Income Expenditure Transfers Manse Fund General Fund Property Building Fund United Appeal General Missions Kerr Missionary Fund Orphans Harvest Appeal Graveyard Fund Open Doors Oigan Fund McGuffin Youth Account PW Account Ukraine Appeal Magazines 67.025 8,313 1,456 1,405 645 354 (1,968) (3,4481 {4181 (1,8621 (354) (1,019) 1,992 72,351 21,455 22,442 1,217 2,993 2,993 325 (325) 355 (1,104) 749 4,958 3,446 238 4,958 3,663 230 1,208 (991) (8) 100 (100) 100,115 14.161 (10,578) 2,939 106,637 Total Bank & Cash 157,116 31,539 {31,611) 157,044 Restricted Funds- Endowment funds At1Jan 2024 Income Expenditure Transfers Gainl(Loss) At 31 Dec in the year 2024 General Investment 1,503 186 1,689 15