STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Note Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacie5
Charitable actlvities
Other trading activities
Investment Income
Other
56,995
31,536
2,177
5.354
658
5,056
88,531
2,177
5,414
3,253
7,084
81,170
551
5,452
3.159
737
60
2,595
2,028
61,678
44,781
106,459
91,069
Sale of Investments
Sale of flxed assets
Loans Received
Total Recelpts
61,678
44,781
106,459
91,069
Payments
Raising funds
Charitable actlvities
Investment costs
Other
64,234
45,928
110,162
75,492
64,234
45,928
110,162
75,492
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
64,234
45,928
110,162
75,492
Net recelpts / (payments)
Transfers between funds
{2,556)
(1.147)
(3,703)
15,577
Net movement in funds
Funds brought forward
(2,556)
119,015
11,147)
53,212
(3,703)
172,227
15.577
159,549
Funds carried forward
12
116,459
52,065
168,524
175,126

KILMORE CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2021
Unrestrlcted Restrlcted Endowment Total Funds Total Fund5
Funds
Funds
Funds
2022
2021
Funds Reconclllation
Bank and Cash at start of year
Net movement in funds
119,015
(2,556)
53,212
(1,147)
172,227
(3,703)
159,549
15,577
Bank and Cash at end of year
116,459
52,065
168,524
175,126
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
41,412
127,112
46,287
128,839
168,524
175.126
Other Assets
Flxed Assets - Note 10
Church Premlses
Flxtures, Flttlngs &
Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on
donations
3,257,475
3,257,475
131,204
135,663
3,393,138
3,393,138
Llabilities
Loans
Other
Approved by the Klrk Session at a meeting on 2b. 4.%3
and signed on tts behalf by
Name
Name
Date
Date
L8.q.13

KILMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
I ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregatlon is le5S than £250,000 the congregatlon have elected
in accordance with the provision5 in The Charities (Account5 and Reports Regulations
(Northern Ireland) 2015 to prepare its accounts on a receipts and payments basls.
FUND ACCOUNTING
Endowment funds are funds, the capltal of which must be retalned elther permanently or at
the congregatlon's dlscretlon; the Income derlved from the endowment is to be used elther
as restricted or unrestricted Income funds depending upon the purpose for which the
endowment was established In the flrst place.
Restrlcted funds comprlse la} Income from endowments whlch Is to be expended only on
the restrlcted purposes Intended by the donor and Ib) revenue donatlons or grants for a
speclflc congregatlonal actlvity Intended by the donor. Where these funds have unspent
balances, Interest on their pooled Investment Is apportioned to the Indlvldual funds on an
average balance basls.
Unrestrlcted funds are income funds which are to be spent on the congregatlon's general
purposes. Designated funds are general funds set aslde by the congregatlon for use In the
future.
DONATIONS AND LEGACIES
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Recorded glving:
Loose collections
Donations and gifts
Gift Aid
Graveyard Bequest
47,957
3Z
20,257
5,122
3,350
2,719
88
68,214
5,154
3,350
11,725
88
60,798
2,956
5.500
11,831
85
9,006
56,995
31,536
88,531
81,170

KILMORE CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT (cont'd)
31 December 2022
CHARITABLE ACTIVITI ES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total Total
2022 2021
Sunday School
Choir
PW Group
Bowling Club
Table tennls Club
578
52
1,305
242
578
52
1,305
242
501
50
2,177
2,177
551
OTHER TRADING ACTIVITIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Letting of premlses
60
5,354
5,414
5,542
60
5,354
5,414
5,542
INVESTMENT INCOME
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Deposlt Interest
General Investment
Fund
Rents Investment
properties
Other investment
income
238
131
369
381
2,357
527
2,884
2.778
2,595
658
3,253
3.159

KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31st December 2022
OTHER INCOME
Unrestricted Restrlcted Endowment
Fund5
Funds
Funds
Total
2022
Total
2021
Refund Manse oil
Magazlnes etc
Harvest Dlrect Transfer
Closure of Ulster Bank Acc
Refund Oil
PW Direct transfer
1,336
434
210
1,336
434
210
4,816
240
40
240
220
4,816
240
40
NIE pole rental
2,028
5,056
7,084
737
RAISING FUNDS
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
CHARITABLE ACTIVITIES
Unre5trlcted Restrlcted Endowment
Funds
Funds
Funds
Total Total
2022 2021
General Assembly Assessments
Presbytery fees
Mlnistry and support staff costs
Congregational runnlng
expenses
Misslons and charities
Harvest and PW
Governance costs
Bequests
Property and Graveyard repairs
Sunday School
Choir
PW Group
Bowllng Club
Table Tennis Club
44,682
558
4,347
14,647
44,682 43.522
558
414
4,347
2,767
14,647 11.532
8,091
1,715
9,806
8,468
527
33,990
420
527
507
33,990 7,020
420
715
1.088
97
1,088
97
506
41
64,234
45,928
110,162 75,492

KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31st December 2022
OTHER EXPENDITURE
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
New Manse build fund
10
FIXED ASSETS
The con8regatlon owns the Church premlses sltuated at
6 Drumaghlls Road, Crossgar, BT30 9JR
and the associated buildlngs, flxtures, flttln85, plant and machinery. These have an
Insurance value of £3,257,475
11
INVESTMENTS
The congregatlon has the followlng Investments. Amounts are shown at market valuatlon,
202Z
2021
General Investment Fund
Property
Other investments
131,204
135,663
3,257,475 3,257,475
3,388,679 3,393,138

KILMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31st December 2022.
12
FUND BALANCES
Fund
Balance Receipts Payment Surplus Transfer Balance
at start
at end
(Deflclt)
Unrestrlcted Funds
General Fund
119,015
61,678
64,234
12,556)
116,459
119,015
61,678
64,234
12,556)
116.459
Restricted Funds
Property Fund
Mlsslons & Charltle5
Sunday School
Choir
PW Group
Bowllng Club
Table Tennis Club
47,978
28,077
11,400
578
52
1,305
242
33,990
8,091
420
15,913)
3,309
158
52
217
145
42,065
3,309
3,212
693
615
916
370
3,054
641
398
771
370
1,088
97
Glft Aid on restrlcted
2,719
2,719
2.719
53,212
44,373
43.686
687
53,899
Endowment Funds
[Name of Fundl
Total
172,227
106,051
107,920
(1,869)
170,358