CARROWDORE & BALLYFRENIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Financial Statements for year ended 31 December 2024
Registered Charity in Northern Ireland (NIC105219)
Page 1 of 4 Printed: 03 February 2025
Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church
Period: 01/01/2024 to 31/12/2024
| Notes | Unrestricted | Restricted | Endowment | 2024 | 2023 | |
|---|---|---|---|---|---|---|
| Receipts | ||||||
| Regular Direct Giving | 1 | 62,978.68 | 2,504.27 | 65,482.95 | 64,954.92 | |
| Collections, Donations and Legacies | 2 | 1,422.93 | 4,259.27 | 5,682.20 | 16,779.31 | |
| Activities that Generate Income | 3 | 550.00 | 2,685.00 | 3,235.00 | 3,427.00 | |
| Investment Income | 4 | 3,692.77 | 3,692.77 | 1,573.48 | ||
| Other Income Sources | 5 | 495.43 | 1,920.74 | 2,416.17 | 3,547.15 | |
| Organisations Income | 6 | 13,104.46 | 13,104.46 | 10,725.03 | ||
| Total Receipts | 69,139.81 | 24,473.74 | 0.00 | 93,613.55 | 101,006.89 | |
| Payments | ||||||
| Central Church Assessments | 7 | (13,232.00) | (13,232.00) | (12,677.50) | ||
| Ministry and Support Staff | 8 | (28,428.12) | (28,428.12) | (25,071.88) | ||
| Life and Work | 9 | (2,130.55) | (180.00) | (2,310.55) | (3,385.76) | |
| Governance | 10 | (2,607.31) | (2,607.31) | (2,100.25) | ||
| Property and Equipment | 11 | (9,364.24) | (18,784.91) | (28,149.15) | (25,934.01) | |
| Grants to Missions and Charities | 12 | (100.00) | (9,322.00) | (9,422.00) | (11,094.30) | |
| Organisations Expenditure | 13 | (13,951.41) | (13,951.41) | (7,902.06) | ||
| Total Payments | (55,862.22) | (42,238.32) | 0.00 | (98,100.54) | (88,165.76) | |
| Excess of Receipts over Payments before | transfers | 13,277.59 | (17,764.58) | 0.00 | (4,486.99) | 12,841.13 |
| Transfers | ||||||
| Gross Transfers between funds - in | 300.00 | 13,663.89 | 0.00 | 13,963.89 | 75,432.87 | |
| - out | (13,663.89) | (300.00) | 0.00 | (13,963.89) | (75,432.87) | |
| Excess of Receipts over Payments | (86.30) | (4,400.69) | 0.00 | (4,486.99) | 12,841.13 |
Page 2 of 4 Printed: 03 February 2025
Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church
1. Regular Direct Giving
| 2024 | 2023 | |
|---|---|---|
| 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 |
50,997.50 6,682.23 1,164.08 230.26 730.00 124.06 2,575.00 475.55 2,282.00 222.27 65,482.95 2024 |
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 |
||
| United Appeal Gift Aid on United Appeal World Development Asha Kiran 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 |
2,549.00 398.27 460.00 202.50 320.45 129.05 0.00 0.00 500.00 922.93 0.00 0.00 200.00 5,682.20 |
2,558.00 458.41 670.00 130.00 235.00 165.00 20.00 750.00 11,000.00 550.00 40.00 102.90 100.00 |
| 16,779.31 |
2. Collections, Donations and Legacies
3. Activities that Generate Income
4. Investment Income
5. Other Income Sources
| come | ||
|---|---|---|
| 2024 | 2023 | |
| Weddings, Funerals, etc. Income from Church Events Church Magazines |
550.00 2,505.00 180.00 3,235.00 2024 |
0.00 3,265.00 162.00 |
| 3,427.00 2023 |
||
| Bank and Building Society Interest | 3,692.77 3,692.77 2024 |
1,573.48 |
| 1,573.48 2023 |
||
| Rental Income, Wayleaves Miscellaneous Income Ballyblack Contribution to Manse Pulpit Supply cover - Convenor |
40.43 325.00 1,920.74 130.00 2,416.17 |
10.43 774.81 2,280.78 481.13 |
| 3,547.15 |
Page 3 of 4 Printed: 03 February 2025
Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church
6. Organisations Income
| 2024 | 2023 | |
|---|---|---|
| Boys Brigade Income Girls Brigade Income Twinkle Tots Income PW Income |
3,827.57 4,518.00 2,252.22 2,506.67 13,104.46 |
2,097.36 5,228.58 911.11 2,487.98 |
| 10,725.03 |
7. Central Church Assessments
| nts | ||
|---|---|---|
| 2024 | 2023 | |
| 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 Communications Department |
(1,984.00) (4,622.00) (357.00) (1,428.00) (278.00) (40.00) (8.00) (714.00) (634.00) (2,516.00) (96.00) (555.00) (13,232.00) 2024 |
(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) 0.00 |
| (12,677.50) 2023 |
||
| Minister Other Ministry and Support Staff |
(22,777.04) (5,651.08) (28,428.12) 2024 |
(21,943.88) (3,128.00) |
| (25,071.88) 2023 |
||
| Worship and Fellowship Discipleship and Ministry Mission and Outreach |
(1,408.37) (902.18) 0.00 (2,310.55) |
(679.28) (1,506.48) (1,200.00) |
| (3,385.76) |
8. Ministry and Support Staff
9. Life and Work
10. Governance
11. Property and Equipment
| 2024 | 2023 | |
|---|---|---|
| Annual Reports Independent Examiner Audit Fees Legal Fees Printing, Stationery & Postage Other Sundry Expenses Bank Interest & Charges Presbytery Fees Gifts & Donations |
(60.00) (120.00) (562.00) (55.00) (691.73) (287.58) (481.00) (350.00) (2,607.31) 2024 |
(56.00) (120.00) 0.00 (97.74) (617.02) (302.17) (459.00) (448.32) |
| (2,100.25) 2023 |
Page 4 of 4 Printed: 03 February 2025
Receipts and Payments Carrowdore & Ballyfrenis Presbyterian Church
| 2024 | 2023 | |
|---|---|---|
| Utilities Purchases, Repairs and Maintenance Insurances harities |
(6,788.71) (18,784.91) (2,575.53) (28,149.15) 2024 |
(8,050.65) (15,712.45) (2,170.91) |
| (25,934.01) 2023 |
||
| United Appeal Other PCI Schemes Other Missions and Charities |
(5,705.00) (780.45) (2,936.55) (9,422.00) |
(5,730.00) (1,730.65) (3,633.65) |
| (11,094.30) |
12. Grants to Missions and Charities
13. Organisations Expenditure
| re | ||
|---|---|---|
| 2024 | 2023 | |
| Boys Brigade Expenditure Girls Brigade Expenditure Bible Class Expenditure Twinkle Tots Expenditure PW Expenditure |
(3,781.85) (4,707.28) 0.00 (3,095.96) (2,366.32) (13,951.41) |
(2,510.22) (1,788.00) (75.65) (1,458.00) (2,070.19) |
| (7,902.06) |
Page 1 of 1 Printed: 03 February 2025
Statement of Assets and Liabilities
Carrowdore & Ballyfrenis Presbyterian Church
As of 03 February 2025
| Unrestricted | Restricted | Endowment | 2024 | 2023 | |
|---|---|---|---|---|---|
| funds | funds | funds | |||
| Bank & Deposit Balances | |||||
| Bank & deposit balances brought forward | 124,931.45 | 14,366.58 | 139,298.03 | 126,456.90 | |
| Excess of Receipts over payments for the year | 13,277.59 | (17,764.58) | (4,486.99) | 12,841.13 | |
| Transfers between funds | (13,363.89) | 13,363.89 | |||
| Bank & deposit balances carried forward | 124,845.15 | 9,965.89 | 134,811.04 | 139,298.03 |
Page 1 of 1 Printed: 03 February 2025
Fund Income and Expense Analysis Summary By Fund Names
01/01/2024 to 31/12/2024
| B/fwd | In | Out | Total | |
|---|---|---|---|---|
| Category: Congregational Funds | ||||
| BowlingClub | 470.28 | 200.00 | -300.00 | 370.28 |
| Periodicals | 180.00 | -180.00 | ||
| Category: Congregational Missions | and | |||
| Charities Funds | ||||
| Asha Kiran | 202.50 | -202.50 | ||
| Other Religious & CharityOrgs | 2,505.00 | -2,505.00 | ||
| Pres Childrens Society | 320.45 | -320.45 | ||
| Royal British Legion | 129.05 | -129.05 | ||
| World Development | 460.00 | -460.00 | ||
| Category: General Funds | ||||
| General Fund | 124,931.45 | 69,439.81 | -69,526.11 | 124,845.15 |
| Category: Organisational Funds | ||||
| Boys' Brigade | 1,900.24 | 3,827.57 | -3,781.85 | 1,945.96 |
| Girls' Brigade | 5,464.58 | 4,518.00 | -4,707.28 | 5,275.30 |
| Presbyterian Women | 1,295.85 | 2,506.67 | -2,366.32 | 1,436.20 |
| Twinkle Tots | 1,781.89 | 2,252.22 | -3,095.96 | 938.15 |
| Category: Property Funds | ||||
| Repair & Equipment | 3,453.74 | 15,331.17 | -18,784.91 | |
| Category: United Appeal | ||||
| United Appeal | 5,705.00 | -5,705.00 |