an
BALLYKEEL CONGREGATION OFTHE pRES3￿ERIAN 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 fO￿ard
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 ExPEND￿VRE
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