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 2023

Tandragee Congregation of the Presbyterian Church In Ireland
Statement of Receipts and Payments- Year Ended 31 December 2023
Note
Unrestricted
Funds
Restricted
Funds
Endownment
Funds
Total
2023
Total
2022
Receipt5
Donatlons & Legacies
Charitable ActivStles
Other trading activities
Investment income
Other income
87.409
1,200
26,250
13.675
113,659
14,875
110.963
16,433
343
2,320
1,881
2,233
2,320
730
1,660
Total Receipts
91,272
39.934
1,881
133,087
129,786
Payments
Raising Fund5
Charitable Activities
Equipment
2,340
32,663
2.340
121,793
2,559
89,130
2,559
129,026
Total Payments
91,689
35.CK13
126,692
129,026
Net Receipts I Payment5
Transfers net
14171
782
4,931
33
1.881
18151
6.395
760
Net rnovement in funds
365
4,964
1,066
6,395
760
Fund5 brou8ht forward 01 January 2023
16.736
120,124
112.265
249,125
248,36S
Deduct non cash/bank related Endown Funds
Funds carried forward 31 Decernber 2023
17,101
125,088
113,331
255,520
249.125

Tandragee Congregation of the Presbyterian Church In Ireland
Statement of Assets and Liabilities- Year Ended 31 December 2023
Unrestricted
Funds
Restricted
Fund5
Endownment
Funds
Total
2023
Total
2022
Funds Reconclllatlon
Bank and cash at start of year
16,736
120,124
112,265
249,125
248,365
Net movement in funds
365
4,964
1,066
6.395
760
Bank & cash at end of year
17,101
125.088
113,331
255,520
249,125
Bank & Cash Balances
Deposlt Accounts
Current Accounts
Cash in Hand
113,331
142,152
37
112,265
136,860
Total
255,520
249,125
Fixed Assets
A55ets retained for the Church's own use comprise the following properties and are stated at insured valuatlons:_
Church Buildin8s and Contents
Church Flall and Contents
Manse at Markethill Road, Tandragee
1,044,761
738,931
586.943
2.370,635
971,870
687,378
545,993
2,205,241
Approved by trustees on
1010412024 and signed on its behalf by..
Chalr
Mark Mcmaw
Date.. 1010412024
Treasurer
Brlan Johnston
Date.. 1010412024

Tandragee Congregation of the Presbyterian Church In Irelanil
Notes to the Accounts- Year Ended 31 December 2023
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 provisions in The Charities
IAccounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments ba51S.
FUND ACCOUNTING
Endowment funds are funds, the capital of whlch must be retained either permanently or at the con8reEation's discretion; the income derived from
the endowment is to be used either as restricted or unrestricted income fvnds depending upon the purpose for which the endowment was established
In the first place.
Restricted fvnds comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl
revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on thelr
pooled investment is apportioned to the individual funds on an average balance ba51S.
Unrestricted funds are income funds whlch are to be spent on the con8regatlon's general purposes.
Designated funds are general funds set aslde by the congregatlon for use In the future.
RECEIPTS
2. DONATIONS & LEGACIES
Unrestrieted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Loose collections
Donatlons & gifts
Gift Aid
LegaeSes & bequest
873
74.708
11,828
873
96,903
15.883
22,195
4,055
87.409
26.250
113,659
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Income from charitable a¢tivity & fvndrai5ing
Membership Fees
Grants
4,880
4,285
4,510
4,880
4,285
5,710
1,200
1,200
13,675
14,875
4. OTHER TRADING ACTIVITIES
UnrestrScted
Fund5
Restricted
Funds
Endowment
Funds
Total
2023
Lettlng of Premises

Tandragee Congregation of the Presbyterian Church In Ireland
Note5 to the Accounts- Year Ended 31 December 2023
5. INVESTMENT INCOME
Unrestricted
Funds
Re5trirted
Funds
Endowment
Funds
Total
2023
Bank Interest
Bequest Interest
General Investment Interest
318
327
1.881
25
1,881
25
343
1.881
2,233
6. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Grave Fees
Other- From Glrl's Brida8e
1,420
9(Ll
1,420
900
2,320
2,320
PAYMENTS
7. RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Fundraising
2,340
2,340
2,340
2,340
. CHARITABLE AcfiviTES
Unrestricted
Funds
Restricted
Fund5
Endowment
Funds
Total
2023
General Assembly A55essments & Payments
Presbytery Fees
Ministry & support staff
Running expenses
Donations to mi55ions/Charities
Governance costs
Fixed A55ets
15.459
912
55,663
16,206
200
690
15,459
912
55,663
35,032
14.037
690
18,826
13.837
89.130
32,663
121,793

Tandragee Congregation of the Presbyterian Church In Ireland
Notes to the Accounts- Year Ended 31 December 2023
9. FUND BALANCES
Balance
at start
Re￿Ipts
Payments
Surplusj
Transfers
nett
Balance
at end
Unrestricted Funds
General
16.736
91,272
91,689
14171
782
17.101
16,736
91,272
91.689
14171
782
17,101
Restricted Funds
United Appeal
Earl Hai8 Poppy App
Southern Area Hospice
Tear Fund
Children Socletv
Tear Fund Account
Property / Building Fund
Presbyterian Women
Midweek
Little Wonders
Girls Brigade
Friendship Group
Boys Brigade
Sunday School
6,776
67
400
i.oio
550
6,776
loo
400
I,oio
550
15
7,473
3,071
1,400
387
8,603
1331
33
4.012
105.519
993
539
273
5,291
Iiii
5.336
4,001
110,855
932
12.809
3,010
1.076
730
8,346
13241
343
12571
215
622
5,034
161
2.507
984
5.136
20
4,909
309
227
12891
2,734
695
120,124
39,934
35,003
4,931
33
125,088
Endowment Funds
Bequest
GM Gjames
Organ
105,951
5,323
991
1,801
67
13
1,801
67
11,6441
829
106,108
6,219
1,004
13
112,265
1,881
1,881
18151
113,331
Total Funds
249,125
133,087
126.692
6.395
255,520