an BALLYKEEL CONGREGATION OFTHE pRES3ERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Recelpts and Paymènts Attountl For the ye3rended 31 December 2024 Note Unrestricted Funds Restrlrted Funds Total Funds Z024 Total Funds 2023 Income and Endowments from: Donatlons and le83ties Charitable activltles Other trading activities Investmènts Other income Total 99,994 3350 300 963 21,576 238 121.570 3,588 300 2,423 99.910 3,320 475 1,245 1.460 104.607 23.274 127,881 104,950 Expendlture on: Raising funds Charltable activities Other expendlture Totsl Net Incomellexpendlture) Transfers between fLtnds Net movement in funds 14011 155,8661 {4011 175,6461 13861 1120,4251 119.7801 156.267) 48,340 119,7801 3,494 176,0471 51.834 1120,8111 115,8611 48,340 3.494 51,834 115,861} Reconcillatlon of funds.. Total fvnds brought fOard Total fvnds carried forward io io 62,747 111,087 46.955 50,449 109.702 161,536 12S,563 109,702
an BALLYKEEL CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABiimES As at 31 Decembèr 2024 FIKed Assets The congregation own5 the church premlses and manse situated at 23- 25 Crebilly Road, Ballymena, BT42 4DN and the associated fSxtures and fittings. These have an insurance value of £2,238,863. Investments The congiegatlon has the followlng Investments. Amounts are shown at market valuatlon. 2024 2023 General Investment Account 8uildln8 and Development Investment Account 16,998 28.420 45.418 16,265 26,966 43,231 Amount5 owed At the end of the year the tollowlng amounts were owed to the ton8regatlons 2024 2013 Gift Aid 14.171 14,171 13,616 13,616 Cash and bank balaftces 2024 Z023 General Account Buildin8 and development Account Mlssion Account Presbyterian Women Account Sunday School Account 94,087 17,617 2.855 471 1,086 116,116 46,481 18,490 500 990 66,470 Amounts owed 2024 2023 Accountancy 1,200 1.200 1,200 1,200 Approved by the Klrk Sesslon at a meeting on 12 May 2025 and signed on its behalf by: Trevor Mcmullan Thomas&mpson Trustee * ix Trustee
an BALLYKEEL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DecÈmber 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregatlon ts less than £250.iX)O the congregatlon have elected in accordance wlth the provisions In The Charities Accounts and Reports Re8ulations (Northern Irelandl 2015 to prepare its accounts on a receipts and payments basls, FUND ACCOUNTING Endowment funds are f¢Jnds. the capltal of whlch must be retained dther permanently or at the congregation'5 dlscretlon.. the Income dèrived from the endowment Is to be used elther as restricted or unrestrlcted income funds dependlng upon the purpose for whlch the endowment was established In the flrst place. Restrlcted lunds comprise lal Income from endowments which is to be expended only on the restrlcted purposes intended by the donor and Ibl revenue donation5 or grants for a specific congregatlonal activity intended by the donor. Where these funds hove unspent balances, Interest on their pooled Investment is apportloned to the individual funds on an avera8e basls. Unrestrlcted funds are Income funds whlch are to be spent on the congregatlon's general purposes. Deslgnated funds are general funds Set aslde by the con8regatlon for use In the futu. DONATIONS AND LEGACIES Unrestrlrted Funds Restrlcted Funds Totsl Fund$ 2024 Total Fund$ 2023 Recorded givlngs Loose collections Donations and glfts Gift Aid Legacles 51.640 5.593 2.120 10,641 30,000 99,994 17,929 761 69,569 6.354 2.120 13,527 30,000 121,570 69,354 7,473 7,891 15,192 2.886 21,576 99,910 CHARITABLE ACnVITIES Unrestrirted Funds Restrlrted Fund5 Total Funds 2024 Total Fund5 2023 Income from charitèble actlvltles 3.350 3.350 238 238 3.588 3,588 3,320 3,320
an BALLYKEEL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Convd) OTHER TRADING AcnviTI£S UnrestriLted Funds Restrlcted Funds Total Funds 2024 Total Funds 2023 Lettlng of premisÈ5 3fy) 31M) 300 300 475 475 INVESTMEKrs Unrestricted Funds Restritted Funds Total Funds 2024 Total Funds 20232 Bank interest recelved 963 963 1,460 1,460 2.423 2.423 1,245 1,245 OTHER INCOME UnTe5trlcted Funds Restrlrted Fund$ Total Funds 2024 Total Funds 2023 Other income RAISING FUNDS Unrestrfctod Funds Re5trlcted Funds Total Funds 2024 Total Funds 2013 FWO envelopes 401 401 401 401 386 386 CHARITABLE ACTIVITES Unrestrlcted Funds Restrlrted Funds Total Funds 2024 Total Fund5 2023 General Assembly Assessment5 Presbytery fees Minlstry and support staff costs Congregational running expenses Donations to m1551ons and charities Governance costs 6,716 300 22,437 21.883 3.119 1.411 55,866 6,716 300 22,437 30,640 14,040 1.513 75.646 7.727 336 45.260 34,570 31.019 1,513 120,425 8,757 10,921 102 19,780 OTHER ExPENDVRE Unrestricted Funds Re5trlcted Fund5 Total Fund5 2024 Total Funds 2023 Other expendÉture io
an BALLYKEEL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {Cont'd) 10. FUND BALANCES Unrestrirted Funds 2024 2023 General fund 111.087 111,087 62,747 62,747 Restricted Fund$ 2024 2023 Bulldlng & Development Fund Mlssion Fund Presbyterlan Women Account Sunday School Account 46,036 2,856 471 1,086 50,449 45,456 500 990 46,955 Reconclllatlon of movement of funds Openlng balance Income Expendlture Tr•nster Closing balance Unfèstrlcted Funds General fund 62,747 62.747 104,607 104,607 156,2671 156,2671 111,087 111,087 Restrlcted Funds Building & Development Fund M155ion Fund Presbyterlan Women Account Sunday School Account 45.456 8,390 13.821 239 824 23,274 17,8101 110.9741 12681 {7281 119.7801 46,036 2,856 471 1,086 50,449 500 990 46,955 Total 109,702 127,881 176,0471 161.536 li