STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payment5 A¢count}
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Recelpts
Donations and legacies
Charitable activities
Other trading actlvities
Investment Income
Other
60,986
37,901
3,152
5,424
608
4,400
98,887
3,152
5.424
3,319
6,042
88,531
2.177
5,414
3.253
7,084
2,711
1,642
65,339
51,485
116,824
106.459
Sale of Investments
Sale of fixed assets
Loans Received
Total Recelpts
65,339
51,485
116,824
106,459
Payments
Ralslng funds
Charitable activitles
Investment costs
Other
70,719
53,536
124,255
110,162
70,719
53,536
124,255
110,162
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
70,719
53,536
124,255
110,162
Net receipt5 1 (payments)
Transfers between funds
(5,380)
(2,051)
(7,431)
(3,703)
Net movement in funds
Funds brought forward
(5,380)
119,000
12,051)
48,301
(7,431)
167,301
(3.703)
172,277
Funds carried forward
12
113,620
46,250
159,870
168,524

KILMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted Restrlcted Endowment Total Funds Total Funds
Funds
Funds
Fund5
2023
2022
Funds Reconciliatlon
Bank and Cash at start of year
Net movement In funds
119,000
(5,380)
48,301
(2,051)
167,301
(7,431)
172,227
(3,703)
Bank and Cash at end of year
113,620
46,250
159,870
168,524
Bank & Cash Balances
Bank Deposlt Accounts
Bank Current Accounts
Cash in Hand
41,662
118.208
41.412
127.112
159,870
168,524
Other Assets
Fixed Assets - Note 10
Church Premises
Fixtures, Fittings &
Equipment
Vehlcles
Investments- Note 11
Gift Aid receivable on
donatlons
3,257,475
3,257,475
142,371
131,204
3,399,846
3,388,679
Llabllltles
Loans
Other
Approved by the Kirk Session at a meeting on Ao%¥ and signed on Its behalf by
Name
Date
Date

KILMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
I ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation 15 less than £250,000 the congregation have elected
in accordance with the provisions in The Charlties (Accounts and Reports Regulations
(Northern Ireland) 2015 to prepare Its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of whlch must be retalned elther permanently or at
the congregatlon's dlscretion; the Income derived from the endowment IS to be used elther
as restrlcted or unrestrlcted income funds dependlng upon the purpose for whlch the
endowment was established In the first place.
Restricted funds comprlse (a) income from endowment5 whlch is to be expended only on
the restricted purposes intended by the donor and Ib) revenue donations or grants for a
5peclflc congregatlonal activity intended by the donor, Where these funds have unspent
balances, interest on their pooled Investment Is apportioned to the Indlvldual funds on an
avera8e balance basls.
Unrestricted fund5 are income fund5 which are to be spent on the congregation's general
purposes. Deslgnated funds are general funds set a51de by the congregatlon for use in the
future.
DONATIONS AND LEGACIES
Unrestrlcted Restricted Endowment
Funds
Funds
Fund5
Total
2023
Total
2022
Recorded giving:
Loose collections
Donatlons and gifts
Gift Ald
Graveyard Bequest
49,565
60
758
10,603
18.322
3,748
13,062
2,684
85
67,887
3,808
13,820
13,287
85
68,214
5,154
3,350
11,725
88
60,986
37,901
98,887
88,531

KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT (cont'd)
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total Total
2023 2022
Sunday School
Choir
PW Group
Bowling Club
Table tennis Club
626
53
1,841
632
626
53
1,841
632
578
52
1,305
242
3,152
3,152 2,177
OTHER TRADING ACTIVITIES
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
Z023
Total
2022
Letting of premlses
5,424
5,424
5,414
5,424
5,424
5,414
INVESTMENT INCOME
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment
Fund
Rents Investment
properties
Other investment
income
440
101
541
369
2,271
507
2,778
2,884
2,711
608
3,319
3,253

KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31st December 2023
OTHER INCOME
Unrestricted Restrlcted Endowment
Fund5
Funds
Funds
Total
2023
Total
2022
Refund Manse oil
Magazlnes etc
Music Extravaganza-
Property and PW
Harvest Glft Aid 2022
Paddle Boarding-
Marathon money
NIE pole rental
1,150
490
1,150
490
1,336
434
2,440
1,690
270
2,440
1,690
4,816
270
1,642
4,400
6,042
7,084
RAISING FUNDS
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
CHARITABLE ACTIVITIES
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Minlstry and support staff
costs
Congregatlonal runnlng
expenses
Mi55i0ns and charities
Harvest
Governance costs
Bequests
Property and Graveyard
repairs
Sunday School
Choir
PW Group
Bowllng Club
47,244
628
5,673
47,244 44,682
628
558
5,673
4,347
17,174
18.864 14.647
11,089
2105
11,089
415
9,806
507
38,420
507
527
38,420 33,990
560
515
420
336
519
336
519
1,088
97
70,719
53,536
124.Z55 110,162

KILMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31" December 2023
OTHER EXPENDITURE
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
10
FIXED ASSETS
The congregatlon owns the Church premlses sltuated at
6 Drumaghlis Road, Crossgar, BT30 9JR
and the assoclated buildin85, fixtures, fittln8s, plant and machlnery. These have an
insurance value of £3,257,475
11
INVESTMENTS
The congregation has the followlng investments. Amounts are shown at market valuatlon.
2023
2022
PCI General Investment
Fund
Property
Other investments
142,371
131,204
3.257,475 3,257.475
3,399.846 3.388,679

KILMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
315t December 2023.
12
FUND BALANCES
Fund
Balance Receipts Payment Surplus Transfer Balance
at Start
at end
{Deflclt)
Unrestrlcted Funds
General Fund
119,000
65,339
70,719
(5,380)
113,620
119,000
65,339
70,719
{5,380)
113,620
Restrlcted Funds
Property Fund
Misslons & Charities
42,657
34,043
38,420
(4,377)
38,280
Éllil I
9,688
626
53
1,841
632
415
507
2,684
270
444
282
11,089
560
11,401)
66
53
1,505
113
(1,690)
(1,401)
3,278
747
2120
1,236
{1,690)
Sunday School
Choir
PW Group
Bowllng Club
Harvest
Bequests
Glft Aid on restricted
Marathon
CAMEO
Soclal Group
3,212
694
615
1123
336
519
2,105
507
2,684
270
444
282
2,684
270
444
282
48,301
51.485
53,536
(2,051)
46.250
Endowment Funds
[Name of Fund]
Total
167,301
116,824
124,255
(7,431)
159,870