## **BALLYWALTER PRESBYTERIAN CHURCH Receipts and Payments Account for Year Ended 31 Dec 2023 GENERAL Account**
Registered with the Charities Commission for Northern Ireland, ref NIC105231
|Balance at Ulster Bank Ltd 1st Jan
FREEWILL OFFERING & WEEKLY COLLECTIONS
Freewill Offering
73,542
£
Gift Aid received from HMRC (**see Appendix 3)**
16,731
£
Sabbath Collections
2,849
£
OTHER INCOME
Use of Halls
630
£
Bowling Club
210
£
G.B.
450
£
P.W.
200
£
Parent and Toddler
-
£
Coffee & Chat
-
£
Badminton club
-
£
Young Womens Group
-
£
Donations, Memorials, Legacies
1,550
£
Insurance claim (NIW)
-
£
Book subscriptions & Flask sales
113
£
Miscellaneous
-
£
Gov't energy support rebate via SSE Airtricity
1,200
£
INVESTMENT INCOME
(**see Appendix 2)**
GIF dividend
1,617
£
SPECIAL COLLECTIONS
Royal British Legion
-
£
GB & BB enrolment
156
£
Children's Day (for Sunday School)
-
£
Wedding & leaving collections for D Morrison gift
189
£
SUNDAY SCHOOL
**(see Appendix 4)**
SS Collections, Sponsorship & Donations
2
£
PENNIES FUND
**(see Appendix 5)**
"Pennies" donations
360
£
BOYS'BRIGADE
**(see Appendix 6)**
{None}
CONTRA SUNDRIES (in)
Christian Aid collection
-
£
Uncashed cheque (from 2022)
170
£|**2023**
33,764
£
65,649
£
15,065
£
2,999
£
93,121
£
645
£
180
£
450
£
200
£
-
£
-
£
150
£
68
£
-
£
1,343
£
38
£
7
£
-
£
4,353
£
1,680
£
1,617
£
233
£
-
£
**Note C**
130
£
-
£
345
£
-
£
2
£
-
£
360
£
-
£
420
£
-
£
170
£|**2022**
|
45,785
£
|
|
|
|
|
|
83,713
£
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3,080
£
|
|
|
1,680
£
|
|
|
|
|
|
363
£
|
|
|
-
£
|
|
|
-
£
|
|
-
£
|
|
|
**Note B**
|
|
420
£
|
|
|
|
|
|
|
||MINISTER
Rev G Simpson
34,277
£
National Insurance
3,543
£
Investment Income (**see Appendix 2**)
631
£
Ministers mileage
1,326
£
Ministerial car allowance
4,020
£
Ministerial duties allowance
2,681
£
NIC on Ministerial allowances
925
£
2023 PCI Cost of living payment (Minister)
500
£
ORGANIST/PIANIST
Miss D Morrison
3,515
£
Supplies
1,173
£
CARETAKER
Mrs L Musial
3,824
£
CLEANING of Church & Hall
Mrs L Musial
3,048
£
CHURCH EXPENSES
**(Detailed in Appendix 1)**
PCI ASSESSMENTS
Central Ministry Fund
2,545
£
Widows of Ministers Fund
520
£
Pension Fund
8,226
£
Prolonged Disability Fund
520
£
Incidental Fund
2,082
£
Sick Supply
23
£
Presbytery Fees
857
£
Church House Repairs
1,157
£
Ministerial Dev Fund
231
£
Student Bursary Fund
925
£
Apprenticeship levy
171
£
MINISTERS SUPPLY
SUNDAY SCHOOL
**(see Note A & Appendix 4)**
Total expenditure
BOYS'BRIGADE
**(see Note C & Appendix 6)**
Total expenditure
DONATIONS/TRANSFERS TO MISSIONS
**(see Appendix 3 & also refer**|**2023**
32,644
£
3,432
£
655
£
794
£
3,829
£
2,553
£
928
£
-
£
47,902
£
4,144
£
312
£
4,688
£
3,645
£
3,824
£
2,820
£
3,048
£
19,987
£
2,725
£
567
£
7,835
£
454
£
2,101
£
34
£
793
£
1,136
£
261
£
1,079
£
163
£
17,257
£
791
£
596
£
-
£
**to report on MISSIONS a/c)**|**2022**|
|---|---|---|---|---|---|
||||||44,835
£|
|||||||
||||||4,456
£|
|||||||
||||||3,645
£|
|||||||
||||||2,820
£|
|||||||
||||||19,738
£|
|||||||
||||||17,148
£|
|||||||
||||||790
£|
|||||||
||||||768
£|
|||||||
||||||-
£|
|||||||
||||
General Missions incl United Appeal - Gift Aid
1,539
£
World Development - Gift Aid
153
£
Presbyterian Children's Society - Gift Aid
85
£|
1,383
£
205
£
86
£||
||
|
|
**Note A**
|
Closing balance includes £10,000 legacy from the estate of the late Mr W Sheldon (ref 2018 report)
|
Total legacy is £20,000 - the remaining £10,000 is held in Property a/c.
|
**Note B**
|
Christian Aid collection is independent of Church accounts
|
**Note C**
|
Children's Day collection lodged in MISSIONS account for Pres Children's Society
|
|
|
|
|
|
|
|
|
|
**Total in year income**
**99,969**
**£**
**89,255**
**£**
|
|
|
|
**133,732**
**£**
**135,040**
**£**
|
|
|||
|
|
**Note A**
|
Closing balance includes £10,000 legacy from the estate of the late Mr W Sheldon (ref 2018 report)
|
Total legacy is £20,000 - the remaining £10,000 is held in Property a/c.
|
**Note B**
|
Christian Aid collection is independent of Church accounts
|
**Note C**
|
Children's Day collection lodged in MISSIONS account for Pres Children's Society
|
|
|
|
|
|
|
|
|
|
**Total in year income**
**99,969**
**£**
**89,255**
**£**
|
|
|
|
**133,732**
**£**
**135,040**
**£**
|
|
||Moderators Appeal - Gift Aid
-
£
593
£
Malawi project -Gift Aid
-
£
848
£
Youth Fellowship support
245
£
300
£
2,022
£
OTHER GIFT AID DISTRIBUTION
**(see Appendix 3 & also refer to report on PROPERTY a/c)**
Transfer of Gift Aid due on PROPERTY giving
2,026
£
1,864
£
2,026
£
SPECIAL COLLECTIONS & CHARITY
Royal British Legion
-
£
400
£
G.B.
200
£
400
£
GTSSS (from Pennies Fund)
500
£
500
£
700
£
DISTRIBUTED BY MINISTER (GIF)
(**see Appendix 2**)
74
£
CONTRA SUNDRIES (out)
Christian Aid
-
£
420
£
-
£
**Total in year expenditure**
**102,915**
**£**
Balance at Ulster Bank Ltd 31st Dec
**Note A**
30,817
£
**133,732**
**£**||
|---|---|---|---|
||||3,415
£|
|||||
||||1,864
£|
|||||
|**Total in year income**|**99,969**
**£**
**133,732**
**£**|||
||||1,300
£|
|||||
||||77
£|
||||**Note B**|
||||420
£|
|||||
||||**101,276**
**£**|
|||||
||||33,764
£|
|||||
||||**135,040**
**£**|
|||||
I planned and performed my inspection so as to obtain the information and verification which I considered appropriate in order to provide me with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement.
Signed
[signed copy on file]
**J Rogers F.C.C.A. 28/02/2024**