# **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||