Charity No: NIC 105215
Tandragee Congregation
of the
Presbyterian Church in Ireland
Trustee Report
and
Receipts and Payments Account
for the year ended 31 December 2022

Tandragee Congregation of the Presbyterian Church In Ireland
Statement of Receipts and Payments - Year Ended 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Endownment
Funds
Total
2022
Total
2021
Receipts
Don3tions & Le8acies
Charitable Activities
Other trading activities
Investment income
Other income
81,599
29,314
16,433
50
110,963
16.433
126,178
4,705
334
1,660
389
730
1,660
809
726
Total Receipts
83,593
45,754
439
129,786
132,418
Payments
Raising Fund5
Charitable Activtttes
83,802
45,224
129,026
115.650
Total Payments
83,802
45,224
129,026
115,650
Nel Aeceipts / Payments
Transfers net
12091
231
530
120
439
13511
760
16,768
Net movement in funds
22
650
88
760
16,768
Funds brougFTt forward 01 January 2022
16.714
119.474
112.177
248,365
231,597
Deduct non ca5hlbank Telated Endown Funds
Funds carried fotward 31 December 2022
16,736
120,124
112,265
249,125
248.365

Tandragee Congregation of the Presbyterian Church In Ireland
Statement of Assets and Liabilities- Year Ended 31 December 2022
Unrestrirted
Funds
Restrirted
Funds
Endownment
Funds
Total
2022
Total
2021
Funds Reconciliation
Bank and cash at start of year
16,714
119,474
112,177
248,365
231,597
Net movement in funds
22
650
88
760
16,768
Bank & cash at end of year
16,736
120.124
112,265
249.125
248,365
Bank & Cash Balances
Deposit Accounts
Current Accounts
112,265
136,860
112,177
136,188
Total
249.125
248,365
Fixed Assets
Assets retained for the Church'5 own use comprise the following properties and are stated at insured valuations=.
Church Buildings and Contents
Church Hèll and Contents
Manse at Markethill Road, Tandragee
971,870
687,378
545,993
2,205,241
904,065
639.421
507,901
2.051.387
Approved by trvstee5 on 2310312023 and signed on its behalf by..
alr
Mark Mtmaw
Date-. 2310312023
Tieasurer
Brian Johnston
Date: 2310312023

Tandragee Congregation of the Presbyterian Church In Ireland
Notes to the Accounts- Year Ended 31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregationls le5S than £250.000 the Congregation have elected in accordance with the provlslons In The Charlties (Accounts
and Reports Regulations (Northern Ireland) 2015 to prepare its ac¢ounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are fund5, the capital of which must be retained either permanently or at the congregation's di5cretion,' the intome 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 lal Sncome from endowments which is to be expended only on the restricted purposes Intended by the donor and Ibl revenue
donation5 or grants for a specifi¢ congregational activity intended by the donor. Where these fund5 have unspent ba5ances, interest on their pooled
investment is apportioned to the indiwdual funds on an average balance basis.
Unrestrlcted funds are income funds which are to be spent on the congregation'5 general purposes.
Designated fvnds are general funds set aslde by the congregation for use in the futvre.
RECEIPTS
2. DONATIONS & LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowrnent
Funds
Total
2022
Loose collections
Donations & gifts
Gift Aid
Legacies & bequest
776
69.886
10.937
776
95,754
14,433
25,818
3,496
50
81,599
29.314
50
110,963
3. CHARITABLE ACTIVITIES
Un￿strIcted
Funds
Restritted
Fund5
Endowment
Funds
Total
2022
Income from charitable activity & fundraising
Membership Fees
Grants
4,133
5,063
7,237
4,133
5,063
7,237
16,433
16.433
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Letting of Premlses

Tandragee Congregation of the Presbyterian Church In Ireland
Notes to the Accounts - Year Ended 31 December 2022
5. INVESTMENT INCOME
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Bank Interest
Bequest Interest
General Investment Interest
317
324
389
17
389
17
334
389
730
6. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Grave Fees
Other- From Girl's 8ridage
1,360
300
1,360
3a0
1,660
1.660
PAYMENTS
7. RAISING FUNDS
Unrestricted
Funds
Restricted
Fund5
Endowment
Funds
Total
2022
Fundraising
8. CHARITABLE ACTIVITES
Unrestrirted
Funds
Restrirted
Funds
Endowment
Funds
Total
2022
General Assembly Assessment5 & Payment5
Presbyrery Fees
Ministry & support staff
Running expenses
Donations to Missions/Charlties
Governance costs
Fixed A55ets
14,086
651
53,474
14,831
loo
660
14,086
651
53,474
34,144
16.295
660
9,716
19,313
16,195
9,716
83.802
45,224
119.310

Tandragee Congregation of the Presbyterian Church In Ireland
Notes to the Accounts- Year Ended 31 December 2022
9. FUND BALANCES
Balance
at start
Receipt5
Payment5
Surplu51
IDeficitl
Transfer5
nett
Balance
at end
Unrestrlrted Funds
General
16,714
83,593
83,802
12091
231
16.736
16,714
83.593
83,802
12091
231
16,736
Restricted Funds
United Appeal
Earl Hal8 Poppy App
Leprosy Mission
Southern Area Hospice
Tear Fund
ChrSstian Aid
Ukrèine Appeal
Tear Fund Account
Property / Building Fund
Presbyrerian Women
Midweek
Little Wonder5
Girls Brigade
Friendship
Boys Brigade
Sunday School
8,093
108
1,124
315
600
177
1,327
8,093
128
1.124
315
700
177
1.327
12
14,272
1,225
I,OLXJ
50QI
9,686
305
6.260
loo
1201
20
IIODI
4,020
105,715
944
104
113
4,407
306
2,781
1,084
4.012
105,519
993
539
273
5,291
14,076
1.274
1,435
660
10.570
11961
49
435
160
884
13001
12741
11001
5,986
2.507
984
119.474
45.754
45,224
530
120
120,124
Endowment Funds
Bequest
GM Gjames
Organ
105.920
5,317
940
382
382
13511
IOS,951
5,323
991
51
51
112.177
439
439
13511
112.265
Total Funds
248.365
129,786
129.026
760
249.125