# **CARROWDORE & BALLYFRENIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** **Financial Statements for year ended 31 December 2023** **Registered Charity in Northern Ireland (NIC105219)** Page 1 of 4 Printed: 22 February 2024 ## **Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church** Period: 01/01/2023 to 31/12/2023 ||Notes|Unrestricted|Restricted|Endowment|2023|2022| |---|---|---|---|---|---|---| |Receipts||||||| |Regular Direct Giving|1|62,855.11|2,099.81||64,954.92|64,815.63| |Collections, Donations and Legacies|2|11,550.00|5,229.31||16,779.31|12,134.18| |Activities that Generate Income|3||3,427.00||3,427.00|3,169.75| |Investment Income|4|1,573.48|||1,573.48|159.84| |Other Income Sources|5|1,190.72|2,356.43||3,547.15|2,685.23| |Organisations Income|6||10,725.03||10,725.03|8,056.01| |**Total Receipts**||**77,169.31**|**23,837.58**|**0.00**|**101,006.89**|**91,020.64**| |Payments||||||| |Central Church Assessments|7|(12,677.50)|||(12,677.50)|(13,092.00)| |Ministry and Support Staff|8|(25,071.88)|||(25,071.88)|(25,417.41)| |Life and Work|9|(3,223.76)|(162.00)||(3,385.76)|(2,268.99)| |Governance|10|(2,100.25)|||(2,100.25)|(1,604.26)| |Property and Equipment|11|(18,981.56)|(6,952.45)||(25,934.01)|(12,760.37)| |Grants to Missions and Charities|12|(50.00)|(11,044.30)||(11,094.30)|(11,067.00)| |Organisations Expenditure|13||(7,902.06)||(7,902.06)|(7,865.78)| |**Total Payments**||**(62,104.95)**|**(26,060.81)**|**0.00**|**(88,165.76)**|**(74,075.81)**| |**Excess of Receipts over Payments before**|**transfers**|**15,064.36**|**(2,223.23)**|**0.00**|**12,841.13**|**16,944.83**| |Transfers||||||| |**Gross Transfers between funds - in**||**622.72**|**2,713.59**|**0.00**|**3,336.31**|**72,096.56**| ||**- out**|**(2,713.59)**|**(622.72)**|**0.00**|**(3,336.31)**|**(72,096.56)**| |**Excess of Receipts over Payments**||**12,973.49**|**(132.36)**|**0.00**|**12,841.13**|**16,944.83**| Page 2 of 4 Printed: 22 February 2024 **Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church** ## **1. Regular Direct Giving** ||2023|2022| |---|---|---| |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**|50,874.90
6,595.02
1,062.94
171.00
850.00
252.10
2,680.00
369.15
1,876.00
223.81
64,954.92
2023|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| |United Appeal
Gift Aid on United Appeal
World Development
Asha Kiran
Leprosy Mission
Presbyterian Children's Society
Royal British Legion
Other Religious & Charitable Orgs
Moderators Appeals
Legacies & Bequests
Donations from Congregational Orgs
Donations for Equipment
Gift Aid on donations for Equipment
Bowling Club Subscriptions|2,558.00
458.41
670.00
130.00
0.00
235.00
165.00
20.00
750.00
11,000.00
550.00
40.00
102.90
100.00
16,779.31|2,925.50
485.71
0.00
0.00
160.00
130.00
78.00
0.00
1,285.00
6,289.81
250.00
490.00
40.16
0.00| |||12,134.18| ## **2. Collections, Donations and Legacies** ## **3. Activities that Generate Income** ## **4. Investment Income** ## **5. Other Income Sources** |**come**||| |---|---|---| ||2023|2022| |Income from Church Events
Grants Received
Church Magazines|3,265.00
0.00
162.00
3,427.00
2023|2,351.00
683.75
135.00| |||3,169.75
2022| |Bank and Building Society Interest|1,573.48
1,573.48
2023|159.84| |||159.84
2022| |Rental Income, Wayleaves
Miscellaneous Income
Ballyblack Contribution to Manse
Pulpit Supply cover - Convenor|10.43
774.81
2,280.78
481.13|9.41
288.65
1,814.17
573.00| Page 3 of 4 Printed: 22 February 2024 ## **Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church** ## **6. Organisations Income** ||3,547.15
2023|2,685.23
2022| |---|---|---| |Boys Brigade Income
Girls Brigade Income
Twinkle Tots Income
PW Income|2,097.36
5,228.58
911.11
2,487.98
10,725.03|2,431.66
2,223.43
1,240.10
2,160.82| |||8,056.01| **7. Central Church Assessments** |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
**8. Ministry and Support Staff**
Minister
Other Ministry and Support Staff
**9. Life and Work**
Worship and Fellowship
Discipleship and Ministry
Mission and Outreach
**10. Governance**
Annual Reports
Independent Examiner Audit Fees
Printing, Stationery & Postage
Other Sundry Expenses
Bank Interest & Charges
Presbytery Fees
Gifts & Donations
**11. Property and Equipment**||2023|2022| |---|---|---|---| |||(1,849.00)
(4,401.75)
(378.00)
(1,512.00)
(378.00)
(168.00)
(17.00)
(840.00)
(672.00)
(2,370.00)
(91.75)
(12,677.50)
2023|(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)
2022| ||Minister
Other Ministry and Support Staff|(21,943.88)
(3,128.00)
(25,071.88)
2023|(20,660.41)
(4,757.00)| ||||(25,417.41)
2022| ||Worship and Fellowship
Discipleship and Ministry
Mission and Outreach|(679.28)
(1,506.48)
(1,200.00)
(3,385.76)
2023|(1,483.17)
(785.82)
0.00| ||||(2,268.99)
2022| ||Annual Reports
Independent Examiner Audit Fees
Printing, Stationery & Postage
Other Sundry Expenses
Bank Interest & Charges
Presbytery Fees
Gifts & Donations|(56.00)
(120.00)
(97.74)
(617.02)
(302.17)
(459.00)
(448.32)
(2,100.25)
2023|0.00
(100.00)
(128.80)
(189.11)
(290.32)
(781.00)
(115.03)| ||||(1,604.26)
2022| Page 4 of 4 Printed: 22 February 2024 ## **Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church** ||2023|2022| |---|---|---| |Utilities
Purchases, Repairs and Maintenance
Insurances
**harities**|(8,050.65)
(15,712.45)
(2,170.91)
(25,934.01)
2023|(4,598.59)
(6,136.85)
(2,024.93)| |||(12,760.37)
2022| |United Appeal
Other PCI Schemes
Other Missions and Charities|(5,730.00)
(1,730.65)
(3,633.65)
(11,094.30)|(6,495.00)
(1,611.00)
(2,961.00)| |||(11,067.00)| ## **12. Grants to Missions and Charities** ## **13. Organisations Expenditure** |**re**||| |---|---|---| ||2023|2022| |Boys Brigade Expenditure
Girls Brigade Expenditure
Bible Class Expenditure
Twinkle Tots Expenditure
PW Expenditure|(2,510.22)
(1,788.00)
(75.65)
(1,458.00)
(2,070.19)
(7,902.06)|(960.54)
(3,533.27)
0.00
(1,245.25)
(2,126.72)| |||(7,865.78)| Page 1 of 1 Printed: 22 February 2024 ## **Statement of Assets and Liabilities** ## **Carrowdore & Ballyfrenis Presbyterian Church** As of 22 February 2024 ||Unrestricted|Restricted|Endowment|2023|2022| |---|---|---|---|---|---| ||funds|funds|funds||| |**Bank & Deposit Balances**|||||| |Bank & deposit balances brought forward|111,957.96|14,498.94||126,456.90|109,512.07| |Excess of Receipts over payments for the year|15,064.36|(2,223.23)||12,841.13|16,944.83| |Transfers between funds|(2,090.87)|2,090.87|||| |Bank & deposit balances carried forward|124,931.45|14,366.58||139,298.03|126,456.90| Page 1 of 1 Printed: 22 February 2024 ## **Fund Income and Expense Analysis Summary By Fund Names** 01/01/2023 to 31/12/2023 ||**B/fwd**|**In**|**Out**|**Total**| |---|---|---|---|---| |**Category: Congregational Funds**||||| |Badminton Club|322.72|0.00|-322.72|| |Bible Class||75.65|-75.65|| |BowlingClub|670.28|100.00|-300.00|470.28| |Periodicals||162.00|-162.00|| |**Category: Congregational Missions**|**and**|||| |**Charities Funds**||||| |Asha Kiran|3.65|130.00|-133.65|| |Moderators Appeals||750.00|-750.00|| |Other Religious & CharityOrgs||3,285.00|-3,285.00|| |Pres Childrens Society||235.00|-235.00|| |Royal British Legion||165.00|-165.00|| |World Development||670.00|-670.00|| |**Category: General Funds**||||| |General Fund|111,957.96|77,792.03|-64,818.54|124,931.45| |**Category: Organisational Funds**||||| |Bible Class A/C|75.65|0.00|-75.65|| |Boys Brigade|2,313.10|2,097.36|-2,510.22|1,900.24| |Girls Brigade|2,024.00|5,228.58|-1,788.00|5,464.58| |PW|878.06|2,487.98|-2,070.19|1,295.85| |Twinkle Tots|2,328.78|911.11|-1,458.00|1,781.89| |**Category: Property Funds**||||| |Repair & Equipment|5,882.70|4,523.49|-6,952.45|3,453.74| |**Category: United Appeal**||||| |United Appeal||5,730.00|-5,730.00||