## **ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Charity No. NIC 105310** ||**Note**|**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2023**|**Total**
**2022**| |---|---|---|---|---|---|---| |||£|£|£|£|£| |**Receipts**||||||| |Recorded Givings||24,719|6,635|0|31,354|32293| |Donations and legacies|2|6,408|5,245|0|11,653|10773| |Charitable activities|3|0|0|0|0|0| |Other trading activities|4|0|625|0|625|0| |Investment Income|5|0|105|0|105|97| |Other|6|60|0|0|60|54| |||31,186|12,610|0|43,796|43217| |Sale of Investments||0|0|0|0|0| |Sale of fixed assets||0|0|0|0|0| |Loans Received||0|0|0|0|0| |**Total Receipts**||31,186|12,610|0|43,796|43217| |**Payments**||||||| |Raising funds|7|285|155|0|440|310| |Charitable activities|8|36,150|14,327|0|50,477|37271| |Investment costs||||||| |Other|9|||||| |||36,435|14,482|0|50,917|37581| |Purchase of Investments||0|0|0|0|0| |Purchase of fixed assets||0|0|0|0|0| |Loan Repayments||0|0|0|0|0| |**Total Payments**||36,435|14,482|0|50,917|37581| |Net receipts / (payments)||-5249|-1873|0|-7122|5636| |Transfers between funds||-3514|3514|0|0|0| |Net movement in funds||-8762|1641|0|-7122|5636| |Funds brought forward||30359|5236|0|35595|29960| |Funds carried forward|12|21597|6877|0|28474|35595| ## **ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Charity No. NIC 105310** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **As at 31 December 2023** |**Funds Reconciliation**
Bank and Cash at start of year
Net movement in funds
Bank and Cash at end of year
**Bank & Cash Balances**
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
**Other Assets**
Fixed Assets – Note 10
Investments – Note 11|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total Funds**
**2023**
**Total Funds**
**2022**
£
£
£
£
£
30,359
5,236
0
35,595
29,960
-8,762
1,641
0
-7,122
5,635| |---|---| ||21,597
6,877
0
28,474
35,595| ||0
0
0
0
0
21,597
6,877
0
28,474
35,595
0
0
0
0
0| ||21,597
6,877
0
28,474
35,595| ||845,928
786,910
0
0| Approved by the Kirk Session at a meeting on 31st January 2023 and signed on its behalf by: John Todd Francis Coulter 7th February 2024 7th February 2024 **Charity No. NIC 105310** **ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st December 2023** ## **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 receipt and payment 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 on 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 doner and (b) revenue donations or grants for a specific congregational activity intended by the doner. 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** |Recorded giving
Loose collections
Donations and gifts
Gift aid
Legacies and
bequests|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
24,719
6,635
0
31,354
32,293
1,865
1,995
0
3,860
2,994
0
1,720
0
1,720
1,240
4,543
1,530
0
6,073
6,539
0
0
0
0
0| |---|---| ||**31,127**
**11,880**
**0**
**43,007**
**43,066**| ## **ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st December 2023** ## **Charity No. NIC 105310** ## **3 CHARITABLE ACTIVITIES** |Income from charitable activities
Church Publications
Fees from weddings and funerals
Grants|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0| |---|---| ||**0**
**0**
**0**
**0**
**0**| ## **4 OTHER TRADING ACTIVITIES** |Membership
Fees
Income from Church Fundraising
Letting income from Church
premises|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
0
0
0
0
0
0
625
0
625
0
0
0
0
0
0| |---|---| ||**0**
**625**
**0**
**625**
**0**| ## **5 INVESTMENT INCOME** |Bank Interest
General investment Fund
Rents investment properties
Other investment income|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
0
105
0
105
97
0
0
0
0| |---|---| ||**0**
**105**
**0**
**105**
**97 **| ## **ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS** ## **31st December 2023** ## **Charity No. NIC 105310** ## **6 OTHER INCOME** |Insurance claims
Miscellaneous income|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
0
0
0
0
0
60
0
0
60
54| |---|---| ||**60**
**0**
**0**
**60**
**54 **| ## **7 RAISING FUNDS** |Church envelopes
Fund raising events (Harvest
Supper
Expenses)|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
285
25
0
310
310
0
130
0
130
0| |---|---| ||**285**
**155**
**0**
**440**
**310**| ## **8 CHARITABLE ACTIVITIES** |General Assembly Assessments
Presbytery Fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions & Charities
Governance costs|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
4,808
0
0
4,808
4,473
129
0
0
129
125
15,541
0
0
15,541
14,221
5,671
764
0
6,436
3,957
10,000
13,563
0
23,563
14,495
0
0
0
0
0| |---|---| ||**36,150**
**14,327**
**0**
**50,477**
**37,271**| ## **ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st December 2023 Charity No. NIC 105310** ## **9 OTHER EXPENDITURE** **----- Start of picture text -----**
Unrestricted Restricted Endowment
funds funds funds Total 2023 Total 2022
£ £ £ £ £
Investment properties expenses 0 0 0 0 0
0 0 0 0 0
**----- End of picture text -----**
## **10 FIXED ASSETS** **Total 2023 Total 2022 £ £** The Congregation owns the Church premises situated at Steeple Road, Antrim,BT41 2LW and the associated fixtures,fittings,plant and machinery. These have an insurance value of : 845,928 786,910 ## **11 INVESTMENTS** 0 0 ## **ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS** ## **31st December 2023** ## **Charity No. NIC 105310** ## **12 FUND BALANCES** |**Unrestricted Funds**
General Account
**Restricted Funds**
General Account
Property
P.W.
Christian Endeavour
**Endowment Funds**
**TOTAL FUNDS**|**Balance**
**at start**
**Receipts**
**Payments**
**Surplis/**
**(Deficit)**
**Transfer**
**Balance**
**at end**
**£**
**£**
**£**
**£**
**£**
**£**
30,359
31,186
36,435
-5,249
-3,514
21,597| |---|---| ||**30,359**
**31,186**
**36,435**
**-5,249**
**-3,514**
**21,597**| ||0
7,850
11,363
-3,514
3,514
0
4,665
1,967
400
1,566
0
6,231
141
2,103
2,038
65
0
207
430
691
681
9
0
439| ||**5,236**
**12,610**
**14,482**
**-1,873**
**3,514**
**6,877**| ||| ||**0**
**0**
**0**
**0**
**0**| ||| ||**35,595**
**43,796**
**50,917**
**-7,122**
**0**
**28,474**|