CARROWDORE & BALLYFRENIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Financial Statements for year ended 31 December 2022
Registered Charity in Northern Ireland (NIC105219)
Page 1 of 4 Printed: 03 February 2023
Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church
Period: 01/01/2022 to 31/12/2022
| Notes | Unrestricted | Restricted | Endowment | 2022 | 2021 | |
|---|---|---|---|---|---|---|
| Receipts | ||||||
| Regular Direct Giving | 1 | 62,972.23 | 1,843.40 | 64,815.63 | 64,092.87 | |
| Collections, Donations and Legacies | 2 | 6,539.81 | 5,594.37 | 12,134.18 | 6,136.21 | |
| Activities that Generate Income | 3 | 683.75 | 2,486.00 | 3,169.75 | 2,310.52 | |
| Investment Income | 4 | 159.84 | 159.84 | 84.39 | ||
| Other Income Sources | 5 | 617.41 | 2,067.82 | 2,685.23 | 3,743.87 | |
| Organisations Income | 6 | 8,056.01 | 8,056.01 | 3,455.56 | ||
| Total Receipts | 70,973.04 | 20,047.60 | 0.00 | 91,020.64 | 79,823.42 | |
| Payments | ||||||
| Central Church Assessments | 7 | (13,092.00) | (13,092.00) | (13,310.25) | ||
| Ministry and Support Staff | 8 | (25,417.41) | (25,417.41) | (23,405.00) | ||
| Life and Work | 9 | (2,133.99) | (135.00) | (2,268.99) | (1,838.61) | |
| Governance | 10 | (1,604.26) | (1,604.26) | (1,347.80) | ||
| Property and Equipment | 11 | (6,623.52) | (6,136.85) | (12,760.37) | (11,608.22) | |
| Grants to Missions and Charities | 12 | (482.00) | (10,585.00) | (11,067.00) | (8,034.52) | |
| Organisations Expenditure | 13 | (7,865.78) | (7,865.78) | (3,367.54) | ||
| Total Payments | (49,353.18) | (24,722.63) | 0.00 | (74,075.81) | (62,911.94) | |
| Excess of Receipts over Payments before | transfers | 21,619.86 | (4,675.03) | 0.00 | 16,944.83 | 16,911.48 |
| Transfers | ||||||
| Gross Transfers between funds - in | 1,080.98 | 3,083.79 | 0.00 | 4,164.77 | 67,931.79 | |
| - out | (3,083.79) | (1,080.98) | 0.00 | (4,164.77) | (67,931.79) | |
| Excess of Receipts over Payments | 19,617.05 | (2,672.22) | 0.00 | 16,944.83 | 16,911.48 |
Page 2 of 4 Printed: 03 February 2023
Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church
1. Regular Direct Giving
| 2022 | 2021 | |
|---|---|---|
| Recorded Giving (WFO) Gift Aid on Recorded Giving (WFO) Loose Collections Gift Aid on Loose Collections Full Attendance & Gift Day Gift Aid on Full Attend & Gift Day Harvest Gift Aid on Harvest Repair & Equipment Fund Gift Aid on Repair & Equipment Fund d Legacies |
51,606.50 6,632.46 592.50 110.90 1,265.00 204.58 2,180.00 380.29 1,681.50 161.90 64,815.63 2022 |
51,379.25 6,565.96 335.10 17.38 1,125.00 200.89 2,335.10 390.49 1,529.00 214.70 |
| 64,092.87 2021 |
||
| United Appeal Gift Aid on United Appeal Gift Aid on Midweek Collections Gift Aid on Sunday School Collections Leprosy Mission Presbyterian Children's Society Royal British Legion Moderators' Appeal Legacies & Bequests Donations from Congregational Orgs Donations for Equipment Gift Aid on donations for Equipment come |
2,925.50 485.71 0.00 0.00 160.00 130.00 78.00 1,285.00 6,289.81 250.00 490.00 40.16 12,134.18 2022 |
3,052.00 554.21 23.00 36.00 0.00 90.00 221.00 0.00 2,000.00 0.00 160.00 0.00 |
| 6,136.21 2021 |
||
| Income from Church Events Grants Received Church Magazines |
2,351.00 683.75 135.00 3,169.75 2022 |
1,490.52 820.00 0.00 |
| 2,310.52 2021 |
||
| Bank and Building Society Interest | 159.84 159.84 2022 |
84.39 |
| 84.39 2021 |
||
| Rental Income, Wayleaves Proceeds from Sale of Fixed Assets Miscellaneous Income Ballyblack Contribution to Manse Insurance Refund Pulpit Supply cover - Convenor |
9.41 0.00 288.65 1,814.17 0.00 573.00 |
9.15 240.00 725.28 2,533.21 236.23 0.00 |
2. Collections, Donations and Legacies
3. Activities that Generate Income
4. Investment Income
5. Other Income Sources
Page 3 of 4 Printed: 03 February 2023
Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church
2,685.23 3,743.87
6. Organisations Income
| 2022 | 2021 | |
|---|---|---|
| Boys Brigade Income Girls Brigade Income Indoor Bowling Club Income Twinkle Tots Income PW Income |
2,431.66 2,223.43 0.00 1,240.10 2,160.82 8,056.01 |
0.84 1,893.21 28.91 370.30 1,162.30 |
| 3,455.56 |
7. Central Church Assessments
| nts | ||
|---|---|---|
| 2022 | 2021 | |
| Central Ministry Fund Ministers Pension Scheme Fund Widows of Ministers Fund Incidental Fund Prolonged Disability Fund Ministerial Development Fund Sick Supply Fund Assembly Buildings External Work Students Bursary Fund Ministers National Insurance Apprenticeship Levy |
(2,277.00) (4,192.25) (474.00) (1,755.00) (379.00) (218.00) (29.00) (949.00) (901.00) (1,831.25) (86.50) (13,092.00) |
(2,428.00) (4,100.00) (556.00) (1,872.00) (405.00) (263.00) (40.00) (1,063.00) (354.00) (2,144.25) (85.00) |
| (13,310.25) |
8. Ministry and Support Staff
9. Life and Work
| 2022 | 2021 | |
| Minister Other Ministry and Support Staff |
(20,660.41) (4,757.00) (25,417.41) 2022 |
(20,205.00) (3,200.00) |
| (23,405.00) 2021 |
||
| Worship and Fellowship Discipleship and Ministry Mission and Outreach |
(1,483.17) (785.82) 0.00 (2,268.99) |
(1,558.93) (199.68) (80.00) |
| (1,838.61) |
10. Governance
11. Property and Equipment
| 2022 | 2021 | |
|---|---|---|
| Independent Examiner Audit Fees Printing, Stationery & Postage Other Sundry Expenses Bank Interest & Charges Presbytery Fees Gifts & Donations |
(100.00) (128.80) (189.11) (290.32) (781.00) (115.03) (1,604.26) 2022 |
(100.00) (139.38) 0.00 (227.42) (781.00) (100.00) |
| (1,347.80) 2021 |
Page 4 of 4 Printed: 03 February 2023
Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church
| 2022 | 2021 | |
|---|---|---|
| Utilities Purchases, Repairs and Maintenance Insurances harities |
(4,598.59) (6,136.85) (2,024.93) (12,760.37) 2022 |
(3,520.68) (6,204.68) (1,882.86) |
| (11,608.22) 2021 |
||
| United Appeal Other PCI Schemes Other Missions and Charities |
(6,495.00) (1,611.00) (2,961.00) (11,067.00) |
(6,233.00) (90.00) (1,711.52) |
| (8,034.52) |
12. Grants to Missions and Charities
13. Organisations Expenditure
| re | ||
|---|---|---|
| 2022 | 2021 | |
| Boys Brigade Expenditure Girls Brigade Expenditure Indoor Bowling Club Expenditure Twinkle Tots Expenditure PW Expenditure |
(960.54) (3,533.27) 0.00 (1,245.25) (2,126.72) (7,865.78) |
(57.49) (786.05) (670.28) (423.42) (1,430.30) |
| (3,367.54) |
Page 1 of 1 Printed: 03 February 2023
Statement of Assets and Liabilities
Carrowdore & Ballyfrenis Presbyterian Church
As of 03 February 2023
| Unrestricted | Restricted | Endowment | 2022 | 2021 | |
|---|---|---|---|---|---|
| funds | funds | funds | |||
| Bank & Deposit Balances | |||||
| Bank & deposit balances brought forward | 92,340.91 | 17,171.16 | 109,512.07 | 92,600.59 | |
| Excess of Receipts over payments for the year | 21,619.86 | (4,675.03) | 16,944.83 | 16,911.48 | |
| Transfers between funds | (2,002.81) | 2,002.81 | |||
| Bank & deposit balances carried forward | 111,957.96 | 14,498.94 | 126,456.90 | 109,512.07 |
Page 1 of 1 Printed: 03 February 2023
Fund Income and Expense Analysis Summary By Fund Names
01/01/2022 to 31/12/2022
| B/fwd | In | Out | Total | |
|---|---|---|---|---|
| Category: Congregational Funds | ||||
| Periodicals | 123.42 | 135.00 | -258.42 | |
| Category: Congregational Missions and | ||||
| Charities Funds | ||||
| Asha Kiran | 3.65 | 0.00 | 3.65 | |
| LeprosyMission | 160.00 | -160.00 | ||
| Moderators Appeals | 1,285.00 | -1,285.00 | ||
| Other Religious & CharityOrgs | 2,351.00 | -2,351.00 | ||
| Pres Childrens Society | 130.00 | -130.00 | ||
| Royal British Legion | 78.00 | -78.00 | ||
| SundaySchool Projects | 36.00 | 0.00 | -36.00 | |
| Category: General Funds | ||||
| General Fund | 92,340.91 | 72,054.02 | -52,436.97 | 111,957.96 |
| Category: Organisational Funds | ||||
| Badminton Club | 472.72 | 0.00 | -150.00 | 322.72 |
| Boys Brigade | 841.98 | 2,431.66 | -960.54 | 2,313.10 |
| Girls Brigade | 3,333.84 | 2,223.43 | -3,533.27 | 2,024.00 |
| Midweek | 370.25 | 0.00 | -370.25 | |
| PW | 843.96 | 2,160.82 | -2,126.72 | 878.06 |
| Twinkle Tots | 2,333.93 | 1,240.10 | -1,245.25 | 2,328.78 |
| Youth Fellowship- Connect | 487.31 | 0.00 | -487.31 | |
| Category: Property Funds | ||||
| Repair & Equipment | 7,581.82 | 4,437.73 | -6,136.85 | 5,882.70 |
| Category: United Appeal | ||||
| United Appeal | 6,495.00 | -6,495.00 |