STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activlties
Investment Income
Other
61,084
37,172
1,878
5,424
118
18,869
98,256
1,878
5,424
5,292
20,137
98,887
3.152
5,424
3,319
6,042
5.174
1,268
67,526
63,461
130,987
116,824
Sale of Investments
Sale of fixed assets
Loans Recelved
Total Recelpts
67,526
63,461
130.987
116,824
Payments
Ralslng funds
Charltable actlvlties
Investment COSts
Other
68,251
48,821
117,072
124,255
124,255
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
68,251
48,821
117,072
124,255
Net receipts / (payments)
Transfers between funds
(725)
14,640
13,915
{7,431)
Net movement in funds
Funds brought forward
(725)
113,492
14,640
44,370
13,915
157,862
(7,431)
167,301
Funds carried forward
12
112,767
59,010
171,777
159,870

KILMORE CONGREGATION OF THE pREs8￿ERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted Endowment
Total Total Funds
Fund5
Funds Fund5 2024
2023
Funds Reconciliatlon
Bank and Cash at start of
year
Net movement in funds
113,492
44,370
157,862
167,301
(725)
14,640
13,915
{7,431}
Bank and Cash at end of year
112,767
59,010
171,777
159,870
Bank & Cash Balance5
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
BOI
Nol No2 +
43,124
128,653
41,662
118,208
Organlsatlon
171,777
159,870
Other Assets
Flxed As5ets- Note 10
Church Premises
Flxtures, Flttlngs &
Equipment
Vehicles
Investments - Note 11
Gift Ald receivable on
donations
3,257,475
3,257,475
147,420
142,371
3,404,895
3,399.846
Llabllitles
Loans
Other
Approved by the Kirk Sesslon at a rneeting on
and signed on its behalf by
Name SPR&
Name
>AJ ¥P Rt seoii I
Date
Date

KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
I ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation Is less than £250,000 the congregation have elected
in accordance with the provlsions In The Charities (Accounts 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 retained elther permanently or at
the congregatlon's discretion,. the Income derived from the endowment is to be used either
as restricted or unrestricted income funds dependlng upon the purpose for which the
endowment was established In the flrst place.
Restricted funds comprlse (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 fund5 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 aslde by the congregation for use in the
future.
DONATIONS AND LEGACIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Ald
Graveyard Bequest
49,677
275
406
10,726
18,302
5,741
67,979
6,016
406
13,855
10,000
67,887
3,808
13,820
13,287
85
3,129
10,000
61.084
37.172
98.256
98.887

KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT (cont'd)
31 December 2024
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Fund5
Total Total
2024 2023
Sunday School
Choir
PW Group
Bowllng Club
58
66
1,003
751
626
53
1,841
632
1,878
1,878 3,152
OTHER TRADING ACTIVITIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
Z024
Total
2023
Letting of premlses
5,424
5,424
5,414
5,424
5,424
5,414
INVESTMENT INCOME
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Deposit interest
General Investment
Fund
Rents Investment
properties
Other investment
income
1,649
118
1,767
541
3,525
3,525
2,778
5.174
118
5,292
3,319

KILMORE CONGREGATION OF THE PRESBVTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
5t
31 December 2024
OTHER INCOME
Unre5trlcted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Refund Manse oil
Magazines etc
Tanzania Mission
Harvest
Harvest Gift Aid 2023
Manse Field Rental
Sale of logs
NIE pole rental
680
536
680
536
16.671
320
1,798
50
80
1,150
490
16,671
320
1,798
1.690
50
80
1,268
18,869
20,137
7,084
RAISING FUNDS
Unrestrlcted Restrlcted Endowment
Fund5
Funds
Funds
Total
2024
Total
20Z3
FWO envelopes
Fundralslng events
CHARITABLE ACTIVITIES
Unrestrlcted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff
costs
Congregatlonal running
expenses
Mlssions and charitles
49,257
659
3,625
49,257 47,244
659
628
3,625
5,673
14,710
14.710 18,864
30.569
30,569 11,089
Harvest
Governance costs
Bequests
Property and Graveyard
repairs
Sunday School
Choir
PW Group
Bowling Club
2,118
2,118
415
507
13,407 38,420
13,407
807
807
515
1,511
409
1,511
409
336
519
68,251
48,821
117,072 124,255

KILMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
315t December 2024
OTHER EXPENDITURE
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
10
FIXED ASSETS
The congregatlon owns the Church premlses situated at
6 Drumaghlls Road, Crossgar, BT30 9JR
and the assoclated bulldlngs, fixtures, flttlngsi plant and machlnery. These have an
insurance value of £3,257,475
11
INVESTMENTS
The congregatlon has the followlng Inve5tment5, Amounts are shown at market valuatlon.
2024
2023
PCI General Investment
Fund
Property
Other investments
147,420
142,371
3,257,475 3,257,475
3,404,895 3.388,679

KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
315t December 2024
12
FUND BALANCES
Fund
Balance Recelpts Payment Surplus Transfer
at Start
Balance
at end
(Deflclt)
Unrestrlcted Funds
General Fund
113,492
67,526
68,251
(725)
112,767
113,492
67,526
68,251
(725)
112,767
Restricted Funds
Property Fund
Mlssion5 & Charitles
Sunday School
Choir
PW Group
Bowlln8 Club
Harvest
Bequests
Glft Ald on restricted
CAMEO
36,997
29.337
28,316
58
66
1,003
751
320
13,407
30,569
807
15,930
(2,253)
(749)
66
(509)
342
(1,797)
52,927
(2,253)
2,530
812
1,608
1,574
(1,797)
3,279
746
Z,117
1,232
1,512
409
2117
3,129
480
3,129
480
3,129
480
44,371
63,460
47,024
14,639
59,010
Endowment Funds
[Name of Fund]
Total
157,862
130,506
115,275
13,914
171,777