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





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|||||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)<br>Transfersbefweenfunds|t0|11,125<br>6,130|44,126<br>(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|640,556|





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|||||3t.12.23|3t.12.23|3t.12.22|
|---|---|---|---|---|---|---|
|||Unrestrictcd|Restricted||Total|Total|
|FIXEDASSf,TS|Notes|fund<br>f|funds<br>c||fimds<br>f|firnds<br>f|
|Tangibleassets|7|3,651|31,535||35,186|35,1g6|
|CURRENTASSETS|||||||
|Investments<br>Cash at bank|8|122,822|61,300<br>476,501||61,300<br>599,323|61,300<br>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<br>:|
|FUNDS|l0||||||
|Unrestricted funds<br>Resh'ictedfunds||||126,411<br>569,336||109,216<br>531,340|
|TOTALFUNDS||||:|695,E07<br>|640,556<br>:|





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|,|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)<br>*.|31.12.22<br>{|
||Propertyrepairs|_ll!21|3!1106|



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|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||





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||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<br>Totalfundsbroughtforward||85,067|832.655|911.722|
||TOTALFUNDSCARRIED FORWARD||_r0e2t6_53-u1q||_q{9556|
|7.|TANGIBLEF'IXEDASSETS|||||
||||Fixtures|||
|||Plant and|and|Computcr||
|||machinery'<br>f|fittings<br>equipment<br>f.<br>f||Totals<br>f|
||COST<br>At IJariuary2023and3lDecember2023|I,5-r5|t,254|2.397|35,186|
||I{ETBOOKVALUE<br>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<br>f.|31.12.22<br>f|
||Other|||61.300|61.300|
|9.|CREDITORS: AMOUNTSFALLINGDUEWITHINONEYEAR|||||
|||||3l.12.23|31.12.22|
||Tradecreditors|||f.<br>___2|L_2|





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|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<br>OrganisationalFunds<br>UkrainianFamilySuppofi|111<br>t7|51q<br> 5t)<br>189|6,4t)3<br>949<br>(388)|(3,412)<br>(r,2s0)|336.460<br>37,211<br>40t|
||-531,340||44.126|_16,130)|569,336|
|TOTALFUNDS|gq$!||s5)i1||jgI,8gz|
|Netmovernentinfunds, included inthe aboveareaslbllows:||||||
||||Incoming|Resources|Movement|
||||resources<br>L|expended<br>f.|infunds<br>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<br>OrganisationalFunds|||6,6?.1<br>14,219|{224)<br>(r3,270)|6,403<br>949|
|UkrainianFamilySupport|||24|(1t2)|(388)|
|General]\{ission|||14,317|(.14,317)||
||||i89,,+17|it4L291)|41.t26|
|TOTALFUNDS|||323.61I|(168.370)|-I:JII|





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|||Net|Transfers||
|---|---|---|---|---|
|||mo\iement|between|At|
||At1.1.22<br>f|infunds<br>t|funds<br>f|3t.12.22<br>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<br>{|expended<br>T|infunds<br>I|
|Unrestricted funds||||
|Generalfuird|118.895|(94,143)|<br>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<br>Investments|156<br>\t4)|(1,5i6)|(1,360)<br>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!)|





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|||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}||<br>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<br>fortheYearEnded31|nancialActivities<br> Decemtrer2023||
|---|---|---|
||3t.12.23|31.12.22|
||f.|f.|
|INCOME AND ENDOWMENTS|||
|Donations andlegacies|||
|Gitts<br>f)onations|208,114|t4)<br>206,830|
|Giftaid|38,67\|39,t64|
|Subscriptions|7970|2,070|
|Exceptionalitems|4,400|)q7s6|
||2-r4,105|27',1,456|
|Other tradingactivities<br>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<br>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|<br>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)|