CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements for the year ended 31 December 2022
Registered Charity in Northern Ireland (NIC 105292)
CARRYDUFF ONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Carryduff Congregation of the Presbyterian Church in Ireland 27 Church Road
Carryduff BT8 8DT
Registered Charity in Northern Ireland (NIC 105292)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were:
Mr Leslie Bell Mr Richard Busteed Mrs Heather Campbell Mr Andy Clarke Mrs Stephanie Crawford Mr Frank Dempsey Mr Eric Dobbin Mr Ray Fitzsimons Mr Norman Hamilton Mr Wilson Jebb Mr Daniel Lowe Mr Matthew Lowe Mr Richard Lowe
Mr Brian Lowry Mr Robert Martin Mr Ian Montgomery Mr Gordon Murphy Mr Morrell Murphy Mr Rodney McCaughey Mr Roy McCaw Mr Maurice Patterson Mr Alan Reid Rev Alistair Smyth Mrs Elizabeth Thompson Mr Daniel Todd Mr Colin Webster
PRINCIPAL OFFICE BEARERS
Minister Clerk of Session Treasurer Secretary
Rev Alistair Smyth Mr Ian Montgomery Mr Rodney McCaughey Mr Andrew Clarke
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INDEPENDENT EXAMINER
Mr Stephen Huddleston 1 Bramble Hill Lane Hillsborough BT26 6FQ
BANKERS
Danske Bank Donegall Square West Belfast BT1 6JS
SOLICITORS
MacKenzie & Dorman 94-96 Holywood Road Belfast BT4 1NN
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
STRUCTURE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation’s governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held on alternative months in September, November, January, March and May each church season.
To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. The Carryduff congregation of the Presbyterian Church has been assigned to the Down Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
Carryduff congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God’s mission to our world.
The congregations mission purposes is, by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ’s people of all ages, which:
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is increasingly characterised by love for God, and love and concern for others;
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is committed to the historic Christian gospel as revealed in the Bible;
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is relevant to people of this time and place.
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The congregation aims to live out its Mission and Vision as a family of God’s people by being:
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A Covenant Community: where our relationships are rooted in the promises of God by living faithfully toward him and toward one another
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An Intergenerational Community: where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ.
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An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community.
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As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
ACTIVITIES AND OBJECTIVES
The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord’s Supper. The congregation holds regular bible study meetings and has a wide range of organisations including:
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18:30
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Alive Youth
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Badminton Club
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Bowling Club
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Boys Brigade
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Children’s Church
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Choir
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Connect
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Girls Brigade
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Men’s Fellowship
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Parents and Toddlers
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Presbyterian Women
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Teen Talk
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The Bible Fellowship
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 11.30am and 6.30pm. During the week the Bible Study and Home Groups provide an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer.
As well as our regular services during the year we acknowledged God’s gift of new life at one Sacrament of Baptism, we conducted 2 marriage services and gave thanks for faithful services and sought to comfort those who had been bereaved during the year.
At 31 December 2022 there were 248 communicant members and 318 families connected with the congregation. The average week attendance at morning worship is 160.
Pastoral care
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Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation’s pastoral visitors.
Mission and outreach
At a local level the congregation participates in a number of local outreach activities to the local community including:
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Holiday Bible Club
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Services in local nursing homes
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Participation in assemblies in local primary schools
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Annual Fun Day
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Food bank collections
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Participation in the local Christian Aid collections
Additionally, the congregation financially supports the work of a number of Christian charities through committee donations and the annual Harvest Appeal.
Further afield, the congregation supports a number of adopted missionaries, as well as supporting members in summer outreach activities.
CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care.
The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion.
The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church’s subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved).
Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways.
The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
FINANCIAL REVIEW
The congregation’s main source of income is members’ contributions through the Weekly Freewill Offering. There were 209 contributors during the year (2021 – 208) donating a total of £107,505 (2021 - £104,687)
Total Income of the congregation during the year was £227,015, compared to £216,880 in the previous year, an increase of £10,135.
Total expenditure increased from £162,469 in 2021 to £207,068 in 2022 due to an increase in congregational running expenses.
A surplus of £19,947 was delivered across all funds, which resulted in a closing balance across all funds of £58,800 at 31 December 2022.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice.
As the congregations total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation’s transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Kirk Session at a meeting on 6 September 2022 and signed on its behalf by:
Rev Alistair Smyth Mr Ian Montgomery
Signed: Alistair Smyth Signed: Ian Montgomery
Date: 5 September 2023
Date: 5 September 2023
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts for the year ended 31[st] December 2022 which comprise the attached Statement of Financial Activity, Statement of Assets and Liabilities plus all supporting Notes to the Accounts.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008 and it is my responsibility as Independent Examiner to:
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examine the accounts under section 65 of the Charities Act
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follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act
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state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER’S REPORT
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That the accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
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CONTINUED:
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
INDEPENDENT EXAMINER’S STATEMENT
I have completed my examination and have no concerns in respect of the matters 1 to 4 listed above and, in respect of the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Stephen Huddleston
________ Stephen Huddleston FCA Chartered Accountant 1 Bramble Hill Lane Hillsborough BT26 6FQ
19 May 2023
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2022
| Note | Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| Receipts | ||||||
| Donations and legacies | 2 | 136,436 | 22,518 | - | 158,954 | 164,793 |
| Charitable activities | 3 | 23,774 | 13,377 | - | 37,151 | 24,890 |
| Other trading activities | 4 | 5,205 | 24,000 | - | 29,205 | 25,266 |
| Investment income | 5 | - | - | 1,227 | 1,227 | 1,181 |
| Other | 6 | 478 | - | - | 478 | 750 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Receipts | 165,893 | 59,895 | 1,227 | 227,015 | 216,880 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Payments | ||||||
| Raising funds | 7 | 572 | - | - | 572 | 860 |
| Charitable activities | 8 | 156,833 | 48,413 | - | 205,246 | 160,405 |
| Other expenditure | 9 | 23 | - | 1,227 | 1,250 | 1,204 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Payments | 157,428 | 48,413 | 1,227 | 207,068 | 162,469 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net receipts / (payments) | 8,465 | 11,482 | - | 19,947 | 54,411 | |
| Transfers between funds | (39,250) | 39,250 | - | - | - | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net movement in funds | (30,785) | 50,732 | - | 19,947 | 54,411 | |
| Funds brought forward | 135,043 | (96,190) | - | 38,853 | (15,558) | |
| ---------- | --------- | ---------- | ---------- | ---------- | ||
| Funds carried forward | 11 | 104,258 | (45,458) | - | 58,800 | 38,853 |
| ====== | ====== | ====== | ====== | ====== |
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
| s at 31 December 2022 | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total Funds | Total Funds | |
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Funds Reconciliation | |||||
| Bank and Cash at start of year | 135,043 | (96,190) | - | 38,853 | (15,558) |
| Net movement in funds | (30,785) | 50,732 | - | 19,947 | 54,411 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| Bank and Cash at end of year | 104,258 | (45,458) | - | 58,800 | 38,853 |
| ====== | ======= | ======= | ======= | ======= | |
| Bank & Cash Balances | |||||
| Bank Current Accounts | 122,893 | 126,945 | |||
| Banks Loans & Overdrafts | (64,093) | (88,092) | |||
| ---------- | ---------- | ||||
| 58,800 | 38,853 | ||||
| ======= | ======= | ||||
| Other Assets | |||||
| Fixed Assets – Note 10 | 1,500,000 | 1,500,000 | |||
| General Investment Fund | 55.532 | 60,506 | |||
| ---------- | ---------- | ||||
| 1,555,532 | 1,560,506 | ||||
| ---------- | ---------- | ||||
| Total assets less liabilities | 1,614,332 | 1,599,359 | |||
| ======= | ======= |
Approved by the Kirk Session at a meeting on 6 September and signed on its behalf by
Rev Alistair Smyth Mr Ian Montgomery
Signed: Alistair Smyth Signed: Ian Montgomery
Date: 5 September 2023 Date: 5 September 2023
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 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 | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Recorded giving | 107,505 | - | - | 107,505 | 104,687 |
| Loose collections | 1,833 | - | - | 1,833 | 1,263 |
| Gift Aid | 22,075 | - | - | 22,075 | 23,717 |
| Repairs income | - | 21,360 | - | 21,360 | 7,110 |
| Graveyard income | - | 1,158 | - | 1,158 | 2,493 |
| Legacies and bequests | 5,023 | - | - | 5,023 | 25,523 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 136,436 | 22,518 | - | 158,954 | 164,793 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS
31 December 2022
3. CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Donations and appeals | 23,774 | - | - | 23,774 | 18,279 |
| Mission donations | - | 3,856 | - | 3,856 | 3,825 |
| Organisation income | - | 9,521 | - | 9,521 | 2,786 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 23,774 | 13,377 | - | 37,151 | 24,890 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 4. OTHER TRADING ACTIVITIES | |||||
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Letting of church premises | 5,205 | - | - | 5,205 | 1,266 |
| Other rental income | - | 24,000 | - | 24,000 | 24,000 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 5,205 | 24,000 | - | 29,205 | 25,266 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 5. INVESTMENT INCOME | |||||
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Manse land investment account | - | - | 1,227 | 1,227 | 1,181 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| - | - | 1,227 | 1,227 | 1,181 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)
31 December 2022
6. OTHER INCOME
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Miscellaneous income | 478 | - | - | 478 | 750 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 478 | - | - | 478 | 750 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
7. RAISING FUNDS
| Unrestricted | Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| WFO | envelopes | 572 | - | - | 572 | 860 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| 572 | - | - | 572 | 860 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| . | CHARITABLE ACTIVITIES | |||||
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| General Assembly Assessments | 14,195 | - | - | 14,195 | 14,432 | |
| Presbytery fees | 877 | - | - | 877 | 669 | |
| Ministry and support staff costs | 73,326 | - | - | 73,326 | 68,878 | |
| Congregational running expenses | 41,090 | 32,756 | - | 73,846 | 47,996 | |
| Donations to missions/charities | 26,825 | 8,104 | - | 34,929 | 26,090 | |
| Organisation costs | - | 7,553 | - | 7,553 | 1,800 | |
| Governance costs | 520 | - | - | 520 | 540 | |
| ---------- | ---------- | ---------- | --------- | ---------- | ||
| 156,833 | 48,413 | - | 205,246 | 160,405 | ||
| ---------- | ---------- | ---------- | ---------- | ---------- |
8. CHARITABLE ACTIVITIES
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2022
9. OTHER EXPENDITURE
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Bequest account expenditure | 23 | - | - | 23 | 23 |
| Investment account expenditure | - | - | 1,227 | 1,227 | 1,181 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 23 | - | 1,227 | 1,250 | 1,204 | |
| ---------- | ---------- | ---------- | ---------- | ---------- |
10. FIXED ASSETS
The congregation owns the Church premises situated at Church Road, Carryduff and the associated fixtures, fittings, plant and machinery. These have an insurance value of £4,479,806. The manse at Manse Gardens, Carryduff has an insurance value of £502,043.
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CARRYDUFF CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)
31 December 2022
11. FUND BALANCES
| Fund | Balance at | Receipts | Payments | Surplus / | Transfer | Balance at |
|---|---|---|---|---|---|---|
| start | (Deficit) | end | ||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| General account | 50,837 | 160,870 | (157,405) | 3,465 | (39,250) | 15,052 |
| Bequests account | 84,206 | 5,023 | (23) | 5,000 | - | 89,206 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| 135,043 | 165,893 | (157,428) | 8,465 | (39,250) | 104,258 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| Restricted Funds | ||||||
| Mission account | 12,214 | 3,856 | (8,104) | (4,248) | - | 7,966 |
| Graveyard account | 748 | 1,158 | (9,790) | (8,632) | 10,000 | 2,116 |
| Repairs account | (27,089) | 21,360 | (22,966) | (1,606) | 30,000 | 1,305 |
| 29 Church Road account | (88,092) | 24,000 | - | 24,000 | - | (64,092) |
| Organisation accounts | 6,029 | 9,521 | (7,553) | 1,968 | (750) | 7,247 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| (96,190) | 59,895 | (48,413) | 11,482 | 39,250 | (45,458) | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| Endowment Funds | ||||||
| Investment account | - | 1,227 | (1,227) | - | - | - |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- | |
| - | 1,227 | (1,227) | - | - | - | |
| ---------- | ----------- | ----------- | ----------- | ----------- | ---------- | |
| Total | 38,853 | 227,015 | (207,068) | 19,947 | - | 58,800 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ---------- |
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