# **SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**Trustees Annual Financial Statements for the year ended 31 December 2022**
**Registered Charity in Northern Ireland (NIC105270)**
0
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)**
**Year ended 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)**
**Year ended 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)**
**Year ended 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)**
**Year ended 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)**
**Year ended 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)**
**Year ended 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)**
**Year ended 31 December 2022**|
|---|---|---|---|---|---|---|---|
|||**Note**|**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
||||**£**|**£**|**£**|**£**|**£**|
||**Receipts**|||||||
||Donations and legacies|2|||||**20,000**|
||Charitable activities|3|**37,250**|**17,389**||**54,639**|**46,674**|
||Other tradingactivities|4|**630**|||**630**|**545**|
||Investment Income|5|**181**|||**181**|**155**|
||Other|6||||||
||Sale of Investments|||||||
||Sale of fixed assets|||||||
||Loans Received|||||||
|||||||||
||**Total Receipts**||**38,061**|**17,389**||**55,450**|**67,374**|
|||||||||
||**Payments**|||||||
||Raisingfunds|7|**310**|||**310**|**448**|
||Charitable activities|8|**31,345**|**16,821**||**48,166**|**41,925**|
||Investment costs||**190**|||**190**|**0**|
||Other|9||||||
||Purchase of Investments|||||||
||Purchase of fixed assets|||||||
||Loan Repayments|||||||
|||||||||
||**Total Payments**||**31,845**|**16,821**||**48,666**|**41,743**|
|||||||||
||Net receipts/ (payments)||**6216**|**568**||**6,784**|**26,531**|
||Transfers between funds||**(446)**|**446**||||
||Net movement in funds||**5,770**|**1,014**||**6,784**|**26,531**|
||Funds brought forward||**63,646**|**3,056**||**66,702**|**41,061**|
||**Funds carried forward**|12|**69,416**|**4,070**||**73,486**|**67,592**|
|||||||||
||||||||1|
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF ASSETS AND LIABILITIES**
**As at 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF ASSETS AND LIABILITIES**
**As at 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF ASSETS AND LIABILITIES**
**As at 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF ASSETS AND LIABILITIES**
**As at 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF ASSETS AND LIABILITIES**
**As at 31 December 2022**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**STATEMENT OF ASSETS AND LIABILITIES**
**As at 31 December 2022**|
|---|---|---|---|---|---|---|
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**Funds**
**2022**|**Total**
**Funds**
**2021**|
|||**£**|**£**|**£**|**£**|**£**|
||**Funds Reconciliation**||||||
||Bank and Cash at start ofyear|**63,646**|**3,056**|||**41,071**|
||Net movement in funds|**5,770**|**1,014**|||**25,631**|
||||||||
||**Bank and Cash at end ofyear**|**69,416**|**4,070**||**73,486**|**66,702**|
||||||||
||**Bank & Cash Balances**||||||
||Bank Deposit Accounts||||||
||Bank Current Accounts|**73,486**|||**73,486**|**66,702**|
||Cash in Hand||||||
||**Total**|**73,486**|||**73,486**|**66,702**|
||||||||
||**Other Assets**||||||
||Fixed Assets – Note 10||||||
||- Church Premises||||||
||- Fixtures,Fittings & Equipment||||||
||- Vehicles||||||
||Investments – Note 11||||||
||Gift Aid receivable on donations||||||
||Enter details of anyother assets||||||
||||||||
||||||||
||||||||
||**Liabilities**||||||
||Loans||||||
||Enter details of any other
liabilities||||||
||Other||||||
||||||||
||||||||
||||||||
||Approved by the Trustees at a meeting
**Signed:**
**Date**
20thFebruary 2023|on 20thFebruary 2023 and signed on its behalf by :
**Signed**
**Date**
20thFebruary 2023||||2|
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**Year ending 31 December 2022**
**1.**
**ACCOUNTING POLICIES**
**BASIS OF FINANCIAL STATEMENTS**
As the total income of the congregation is less than £250,000 the congregation have elected in accordance with
the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts
on a receipts and payments basis.
**FUND ACCOUNTING**
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s
discretion; the income derived from the endowment is to be used either as restricted or unrestricted income
funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes
intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the
donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the
individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated
funds are general funds set aside by the congregation for use in the future.
**2.**
**DONATIONS AND LEGACIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**Year ending 31 December 2022**
**1.**
**ACCOUNTING POLICIES**
**BASIS OF FINANCIAL STATEMENTS**
As the total income of the congregation is less than £250,000 the congregation have elected in accordance with
the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts
on a receipts and payments basis.
**FUND ACCOUNTING**
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s
discretion; the income derived from the endowment is to be used either as restricted or unrestricted income
funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes
intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the
donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the
individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated
funds are general funds set aside by the congregation for use in the future.
**2.**
**DONATIONS AND LEGACIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**Year ending 31 December 2022**
**1.**
**ACCOUNTING POLICIES**
**BASIS OF FINANCIAL STATEMENTS**
As the total income of the congregation is less than £250,000 the congregation have elected in accordance with
the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts
on a receipts and payments basis.
**FUND ACCOUNTING**
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s
discretion; the income derived from the endowment is to be used either as restricted or unrestricted income
funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes
intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the
donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the
individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated
funds are general funds set aside by the congregation for use in the future.
**2.**
**DONATIONS AND LEGACIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**Year ending 31 December 2022**
**1.**
**ACCOUNTING POLICIES**
**BASIS OF FINANCIAL STATEMENTS**
As the total income of the congregation is less than £250,000 the congregation have elected in accordance with
the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts
on a receipts and payments basis.
**FUND ACCOUNTING**
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s
discretion; the income derived from the endowment is to be used either as restricted or unrestricted income
funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes
intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the
donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the
individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated
funds are general funds set aside by the congregation for use in the future.
**2.**
**DONATIONS AND LEGACIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**Year ending 31 December 2022**
**1.**
**ACCOUNTING POLICIES**
**BASIS OF FINANCIAL STATEMENTS**
As the total income of the congregation is less than £250,000 the congregation have elected in accordance with
the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts
on a receipts and payments basis.
**FUND ACCOUNTING**
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s
discretion; the income derived from the endowment is to be used either as restricted or unrestricted income
funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes
intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the
donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the
individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated
funds are general funds set aside by the congregation for use in the future.
**2.**
**DONATIONS AND LEGACIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**Year ending 31 December 2022**
**1.**
**ACCOUNTING POLICIES**
**BASIS OF FINANCIAL STATEMENTS**
As the total income of the congregation is less than £250,000 the congregation have elected in accordance with
the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts
on a receipts and payments basis.
**FUND ACCOUNTING**
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s
discretion; the income derived from the endowment is to be used either as restricted or unrestricted income
funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes
intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the
donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the
individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated
funds are general funds set aside by the congregation for use in the future.
**2.**
**DONATIONS AND LEGACIES**|
|---|---|---|---|---|---|---|
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Recordedgiving:|**30,568**|**14,940**||**45,508**|**39,117**|
||Loose collections|**767**|||**767**|**512**|
||Donations andgifts||||||
||Gift Aid|**5,915**|**2,449**||**8,364**|**7,045**|
||Legacies and bequest|||||**20,000**|
||||||||
||**Total**|**37,250**|**17,389**||**54,639**|**67,674**|
|||||||3|
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|
|---|---|---|---|---|---|---|
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Income from charitable activities||||||
||Fees from weddings and funerals||||||
||Fundraisingevents||||||
||Membershipfees||||||
||Grants||||||
|||----------|----------|----------|----------|----------|
||**4. OTHER TRADING ACTIVITIES**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Lettingofpremises|**630**|||**630**|**545**|
||Tradingincome||||||
||||||||
||**Total**|**630**|||**630**|**545**|
||**5. INVESTMENT INCOME**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Deposit interest|**181**|||**181**|**155**|
||General Investment Fund||||||
||Rents investmentproperties||||||
||Other investment income||||||
||||||||
||**Total**|**181**|||**181**|**155**|
|||||||4|
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|
|---|---|---|---|---|---|---|
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Income from charitable activities||||||
||Fees from weddings and funerals||||||
||Fundraisingevents||||||
||Membershipfees||||||
||Grants||||||
|||----------|----------|----------|----------|----------|
||**4. OTHER TRADING ACTIVITIES**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Lettingofpremises|**630**|||**630**|**545**|
||Tradingincome||||||
||||||||
||**Total**|**630**|||**630**|**545**|
||**5. INVESTMENT INCOME**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Deposit interest|**181**|||**181**|**155**|
||General Investment Fund||||||
||Rents investmentproperties||||||
||Other investment income||||||
||||||||
||**Total**|**181**|||**181**|**155**|
|||||||4|
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**3.**
**CHARITABLE ACTIVITIES**|
|---|---|---|---|---|---|---|
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Income from charitable activities||||||
||Fees from weddings and funerals||||||
||Fundraisingevents||||||
||Membershipfees||||||
||Grants||||||
|||----------|----------|----------|----------|----------|
||**4. OTHER TRADING ACTIVITIES**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Lettingofpremises|**630**|||**630**|**545**|
||Tradingincome||||||
||||||||
||**Total**|**630**|||**630**|**545**|
||**5. INVESTMENT INCOME**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||£|£|£|£|£|
||Deposit interest|**181**|||**181**|**155**|
||General Investment Fund||||||
||Rents investmentproperties||||||
||Other investment income||||||
||||||||
||**Total**|**181**|||**181**|**155**|
|||||||4|
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
||Insurance claims||||||
||Other income||||||
||||||||
||||||||
||**7.**
**RAISING FUNDS**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||**£**|**£**|**£**|**£**|**£**|
||FWO envelopes|**310**|||**310**|**448**|
||Fundraisingevents||||||
||||||||
||**Total**|**310**|||**310**|**448**|
||**8.**
**CHARITABLE ACTIVITIES**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||**£**|**£**|**£**|**£**|**£**|
||General AssemblyAssessments|**3,032**|||**3,032**|**4,406**|
||Presbyteryfees|||||**376**|
||Ministryand support staff costs|**12,465**|||**12,465**|**11,707**|
||Congregational runningexpenses|**16,348**|**4,060**||**20,408**|**45,965**|
||Donations to Missions and
charities||**12,761**||**12,761**|**6,943**|
||Governance costs||||||
||||||||
||**Total**|**31,845**|**16,821**||**48,666**|**58,867**|
|||||||5|
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
**6.**
**OTHER INCOME**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**2022**
**Total**
**2021**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
||Insurance claims||||||
||Other income||||||
||||||||
||||||||
||**7.**
**RAISING FUNDS**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||**£**|**£**|**£**|**£**|**£**|
||FWO envelopes|**310**|||**310**|**448**|
||Fundraisingevents||||||
||||||||
||**Total**|**310**|||**310**|**448**|
||**8.**
**CHARITABLE ACTIVITIES**||||||
|||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2022**|**Total**
**2021**|
|||**£**|**£**|**£**|**£**|**£**|
||General AssemblyAssessments|**3,032**|||**3,032**|**4,406**|
||Presbyteryfees|||||**376**|
||Ministryand support staff costs|**12,465**|||**12,465**|**11,707**|
||Congregational runningexpenses|**16,348**|**4,060**||**20,408**|**45,965**|
||Donations to Missions and
charities||**12,761**||**12,761**|**6,943**|
||Governance costs||||||
||||||||
||**Total**|**31,845**|**16,821**||**48,666**|**58,867**|
|||||||5|
## **SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS**
**YEAR ENDING 31 December 2022**
## **9. OTHER EXPENDITURE**
The church had no other expenditure
## **FIXED ASSETS**
The congregation owns the following premises together with the associated fixtures, fittings, plant, and machinery.
- Church and Minor Halls Mary Street Newtownards BT23 4DQ.
- Palmer Memorial Hall 15-23 Mark Street Newtownards BT23 4DT.
- Former Manse at 2 Mark Street Newtownards BT23 4DT.
- Manse 10 Manse Park Newtownards BT23 4TN.
## •
At last renewal date of 31 October 2022 the properties had an insurance value of:
- Church and Minor Halls £1,285,000
- Palmer Memorial Hall £438,000
- Former Manse £50,000(removal of debris only)
- Manse £319,000
## **10. INVESTMENTS**
The congregation has no investments.
6
||**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**AT 31 December 2022**
**11.**
**FUND BALANCES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**AT 31 December 2022**
**11.**
**FUND BALANCES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**AT 31 December 2022**
**11.**
**FUND BALANCES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**AT 31 December 2022**
**11.**
**FUND BALANCES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**AT 31 December 2022**
**11.**
**FUND BALANCES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**AT 31 December 2022**
**11.**
**FUND BALANCES**|**SECOND NEWTOWNARDS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**
**NOTES TO THE ACCOUNTS**
**AT 31 December 2022**
**11.**
**FUND BALANCES**|
|---|---|---|---|---|---|---|---|
||**Fund**|**Balance**
**at start**|**Receipts**|**Payment**|**Surplus /**
**(Deficit)**|**Transfer**|**Balance**
**at end**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
||**UNRESTRICTED FUNDS**|||||||
||**General**|**63,646**|**38,061**|**31,845**|**5,770**|**(446)**|**69,416**|
|||||||||
||**Total Unrestricted Funds**|**63,646**|**38,061**|**31,845**|**5,770**|**(446)**|**69,416**|
|||||||||
||**RESTRICTED FUNDS**|||||||
||**Building /Repair**|**0**|**2,234**|**1,293**|**941**||**941**|
||**Mission & Charity**|**0**|**11,835**|**8,064**|**3,771**|**(3,771)**|**0**|
||**Organisations**|**3,056**|**2,330**|**6,384**|**263**|**4,317**|**3,319**|
||**Other**|**0**|**990**|**1080**|**(90)**|**(100)**|**(190)**|
|||||||||
||**Total Restricted Funds**|**3,056**|**17,389**|**16,821**|**1,014**|**446**|**4,070**|
|||||||||
||**Total Funds**|**66,702**|**55,450**|**48,666**|**6,784**|**0**|**73,486**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
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||||||||7|