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2023-12-31-accounts

Page
Reportof the Trustees I
Independent Examiner's Report 2
StatementofFinancialActivities J
BalanceSheet 4
NotestotheFinancialStatements 5 to1l
DetailedStatement ofFinancialActivities 12to13

31.12.23 3t.12.22
Unrestricted Restricted Total Total
fiurci funds funds funds
INCOME AND ENDOWMENTS FROM Notes { L t f
Donationsand legacies 132,444 121,701 254,tA5 277,456
Charitableactivities
General 1,800 6.980 8,780 q755
Other traclingactivities 2 51,212 (l )1. 46,294
Investmentinconre 3 Q5)d q5?/. s?1q
Total 134,204 189,411 323,621 338,736
EXPENDITTIRE ON
Raising funds 4 260 54,897 55,1_s7 427,302
Charitableactiyities
General 122,819 59,781 182,500 169.321
United Appeal 11,274 14.214 14,414
IVfission 16,339 16,339 8,865
Total 123,079 14s,291 268,310 _q_LsJ!?
NETINCOME{EXPENDITURE)
Transfersbefweenfunds
t0 11,125
6,130
44,126
(6,130)
55.25I {217.1661
Netmovementinfunds 17,255 37,996 55,251 (2"t7,166)
RECONCILIATIONOF FUNDS
Totalfundsbroughtforward 109,216 53134A 640,556 917J22
TOTALFUNDSCARRIED FORWARD 126,47 169,-336 695,807

3t.12.23 3t.12.23 3t.12.22
Unrestrictcd Restricted Total Total
FIXEDASSf,TS Notes fund
f
funds
c
fimds
f
firnds
f
Tangibleassets 7 3,651 31,535 35,186 35,1g6
CURRENTASSETS
Investments
Cash at bank
8 122,822 61,300
476,501
61,300
599,323
61,300
544,072
122,822 537,801 660,523 605,372
CREDITORS
Amountsfallingduewithinone year 9 {2| (2) (2)
NET CURRENTASSETS 12?,&20 537,801 6ffi,f21 605,370
TOTALASSETSLESSCURRENT
LIABILITIES l26A7t 569,336 695,8A7 640,556
NETASSETS 126,471 569,336 695.807 640_ss6
:
FUNDS l0
Unrestricted funds
Resh'ictedfunds
126,411
569,336
109,216
531,340
TOTALFUNDS : 695,E07
640,556
:

, OTHER TRADING ACTIVTTIES
31.12.23 3t.12.22
It f
Shopincome j!-212 _t,p!
3. INVESTMENT INCOME
31.t2.23 31.12.22
f f
Depositaccountinterest q5?4 5 ?15
4. RAISINGFUNDS
Inyestmentmanagementcosts
3t.t:.2)
*.
31.12.22
{
Propertyrepairs _ll!21 3!1106

COMPARATIVESFORTHESTATENTENTOF'FI NAI\CIALACTIVITIES
Unrestricted Restricted Total
fund tunds funds
f f_ t
INCOME AND ENDOWMENTS FROM
Donationsandlcgacies 116,690 16a,766 271.456
Charitableactivities
General 2,100 1,655 g755
Other trading activities r05 46,1 95 46,290
Investmentincome 5715 5715
TotaI I18,895 219,841 338,736
EXPENDITUREON
Raising funds 427,302 427,302
Charitableactivities
General 94,t43 15,178 t69,321
United Appeal 10,414 10,414
Mission 8,865 8,865
Total 94,143 52t,759 615,902
NETTNCOMEI(EXPENDTTURE) 24,152 (301,9r8) (277,166)
Transfershetweenfunds (603) 603

fortheYearEn ded3lDecember2023 ded3lDecember2023
6. COMPARATMSFORTHE STATEMENT OFFINAT{CIAL ACTI\TITIES- continued
Unrestricted Restricted Total
fund hrnds funds
tt f.
Netmoyementinfunds 24,149 (301,3rs) (277,166)
RECONCILIATIONOFFT]NDS
Totalfundsbroughtforward
85,067 832.655 911.722
TOTALFUNDSCARRIED FORWARD _r0e2t6_53-u1q _q{9556
7. TANGIBLEF'IXEDASSETS
Fixtures
Plant and and Computcr
machinery'
f
fittings
equipment
f.
f
Totals
f
COST
At IJariuary2023and3lDecember2023
I,5-r5 t,254 2.397 35,186
I{ETBOOKVALUE
At31 December2023
_1l:3s __1_2lt _2;21 l!_qg
At31December 2022 !,535. __!2y _2;2J lrJ_Eg
8. CURRENTASSET IN\,IESTMENTS
3t.12.23
f.
31.12.22
f
Other 61.300 61.300
9. CREDITORS: AMOUNTSFALLINGDUEWITHINONEYEAR
3l.12.23 31.12.22
Tradecreditors f.
___2
L_2

MOYEMENTINFI.INDS
Net Transfcrs
movelxent bet-'l'een At
At1.1.23 infunds funds 3t.12.?3
f. f i f
Unrestricted funds
Generalfund 109.216 11,125 6,130 126,411
Restricted funds
RenovationFund 53,878 30,5I2 (1,408) 82.982
GeneralNlission Fund 23,211 4,943 28.157
BencvolentFund 1,953 1,216 3.169
Bequest 80,465 491 80,956
Jnvestments
OrganisationalFunds
UkrainianFamilySuppofi
111
t7
51q
5t)
189
6,4t)3
949
(388)
(3,412)
(r,2s0)
336.460
37,211
40t
-531,340 44.126 _16,130) 569,336
TOTALFUNDS gq$! s5)i1 jgI,8gz
Netmovernentinfunds, included inthe aboveareaslbllows:
Incoming Resources Movement
resources
L
expended
f.
infunds
f
Unrestrieted funds
Generalfund 134,204 (123,079) r 1,125
Restricted funds
RenovationFund '7',7,468 (46,956) 30,512
United Appeal 14,274 (14,214)
GerreralMissionFund 58,411 (-53,468) 4,943
BcnevolentFund 1,406 (190) I,216
Bequest 2,671 (2,180) 191
Tnvestments
OrganisationalFunds
6,6?.1
14,219
{224)
(r3,270)
6,403
949
UkrainianFamilySupport 24 (1t2) (388)
General]{ission 14,317 (.14,317)
i89,,+17 it4L291) 41.t26
TOTALFUNDS 323.61I (168.370) -I:JII

Net Transfers
mo\iement between At
At1.1.22
f
infunds
t
funds
f
3t.12.22
t
Unrestricted funds
Generalfund 85,067 )4'7) (603) 109,216
Restricted funds
RenovationFund 100,307 (323,321) 276,892 53.878
United Appeal (1,548) 1,548
GeneralMissionFund 17,117 5,494 603 23.214
BenevolentFund 1,981 (28) 1,953
Bequest 81,825 (1,360) 80,465
Investments 606,827 5,142 (218,410) 333.529
Organisatior.ral Funds 745qR 12,914 37,512
UkrainianFamilySupport ?QO 789
832,655 (301,918) 603 531,340
TOTALFUNDS _elJJ22 QJJ_J!!) _q4i1q
Comparativenetmovement in funds, included inthe aboveareasfollows:
'Incorrring Resources Morretrrent
resources
{
expended
T
infunds
I
Unrestricted funds
Generalfuird 118.895 (94,143)
24,752
Restricted funds
RenovationFund q1?q4 (416,6i5) (323,321)
United Appeal 10,040 (II,s88) (1,548)
GeneralMission Fund 19,054 (73,s60) 5,494
BcnevolentF-und 262 (290) (28)
Bcquest
Investments
156
\t4)
(1,5i6) (1,360)
5,142
OrganisationalFunds 28,668 (15,754) 12,914
UkrainianFamilySupport 11?5 (2,436) 789
219,841 (521,759) (301,918)
TOTALFTNDS ]33f35 gLl,e02) gJ_J9!)

Net Transters
inovetnent between Ar
Ar1.t.22 infunds funds 31.12.23
L L f f
Unrestricted funds
Generalfund 85,067 1S R77 55)7 126,41I
Restricted funds
RenovationFund r00,307 (292,809) 2',75.484 82,982
UnitedAppeal (1,s48) 1,548
GerreralMissionFurrd 17,117 10,437 603 28.151
BenevolentFund 1,981 1,188 3.169
Bequest 81,825 (86e) 80,956
Investnrents 646,827 I1,545 (.281,912) 336,460
OrganisationalFunds 24,598 13,863 (1,250) 37,21t
Ukrainian FamrlySupport 401 401
832,655 {257,192) (s,s27|569,336
TOTALFT]NDS _elJ!22 wlp_Ll) _q2$q
Incoming Resources Movcmcnt Movcmcnt
fesoufces expended infunds
f. f f
Unrestricted funds
Generalfund 253,099 {217,222}
35,877
Restricted funds
RenovationFund l"/0,'162 (463,571) (292,809)
United Appeal 24,314 (25,862) (r.548)
Ceneral MissionFund 137,465 (127,028) 10,437
BenevolentFund 1,668 (480) 1.188
Bequest )9.)1 (3,696) (86e)
Invesfinents 11,769 (224| 11,545
OrganisationalFunds 42,881 (29,024) 13,863
UkrainianFamilySupport 1)49 (2,848) 401
GeneralMissir>n 14,3t7 (14,317|
409,258 (667,050) 125'1,7t)2|
TOTALTUNDS _6623;3. W272) G2lJ.E)

DetailedStatement ofFi
fortheYearEnded31
nancialActivities
Decemtrer2023
3t.12.23 31.12.22
f. f.
INCOME AND ENDOWMENTS
Donations andlegacies
Gitts
f)onations
208,114 t4)
206,830
Giftaid 38,67|39,t64
Subscriptions 7970 2,070
Exceptionalitems 4,400 )q7s6
2-r4,105 27',1,456
Other tradingactivities
Shopincome
51.)1) 46,290
lnvestmentincome
Deposit accountinterest gs?4 5?1s
Charitable activities
Grants 8,780 q755
Total incomingresources 323,621 :l38,736
EXPENDITURE
Raising donationsandlegacies
Organisationsactivities l1?17 15,030
Other tradingactivities
Otheroperatingleases 8,834 8,766
Investmentmanagementeosts
Properfyrepairs
33,091 403,506
Charitableactivities
Wages 49,677 28,045
Pensions 4,947
Rates andwater )11'7 1,863
Insurancc 9,033 8,204
Lightand heat 19,334 27,114
Telephone 32
Sundries 36,258 14,441
Grantsto institutions 7 r,900 52,069
Grantsto individuals 15,400 38,041
208,858
169,777
Supportcosts
Finance
Bankcharges 1,053 1,09 r
FirstSaintfield Preslrvterian Church
DetailedStatement ofFinancialActirities
fortheYearEnded31December2023
31.t2.23 31"12.22
s {
Finanee
Humanresourc€s
Wages 14,846
Governancecosts
Acconntancyandlegallees 110? 2,886
Totalresources expended 268,370 615.902
Net income/(experiditure) s5?s1 qJ-J9t)