GLENARM CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Parnents Account)
for the year ended 31st December 2022
Note
Unrestricted
Fund5
Restricted
Fund5
Endowment
Fund5
Total
2022
Total
2021
Recei
Donations and le8acies
Charitable activities
Other trading activities
Investment Income
Other
21518
7,569
29,088
28,030
15
2,384
30,428
1,392
22,918
1,392
30,488
7,570
Sale of investments
Sale of fixed assets
Loans received
alR
22,918
7,570
30,488
30,428
Raising funds
Charltable activities
Investment costs
other
Iso
20,047
150
25,513
138
20,972
5,466
20,197
5,466
25,662
21,109
Purchase of investments
Purchase of fixed assets
Loan repayments
20,197
5,466
25,662
21,109
Net receipts / Ipaymentsl
Transfer between funds
2,722
2,104
4,826
9,319
Net movement in funds
Funds brought forward
2,722
48,039
2,104
29,607
4,826
77,646
9,319
68,327
Funds carried forward
12
50,761
31,711
82.471
77,646

GLENARM CONGREGATION OFTHE PRE5BYfERIAN CHURCH IN IRELAND
STATEMENT OFASSETS AND LIABILITY
As at 31st December 2022
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Fund5
2021
Funds recon
Bank and Cash at Start ofyear
Net movement in funds
48.039
2,722
29,607
2,104
77.646
4,826
68,327
9,319
Bank and Cash at end of year
50,761
31,711
82,471
77,646
lan
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
82,471
77,646
82,471
77,646
Fixed A55ets- Note 10
Investments- Note 11
Gift Aid receivable on donations
4,150
4,303
4,150
4,303
Li
Loans
Approved by the Kirk Session at a meeting on
and signed on its behalf by..
OGLLLJ Iw
Minister
Date:
Trustee
Date..
14-Iblii

GLENARM CONGREGATION OFTHE pREsB￿ER1AN CHURCH IN IRELAND
NOTES TOTHE ACCOUNTS
31st December 2022
I. ACCOUNTING POLICIE5
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation 15 less than E250,CKIO the congregation have elected in accordance with the
provisions in The Charities IAcounts 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 lal income from endowments which is to expended only on the restricted purposes intended by
the donor and Ibl 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.
Unrestrirted 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 LEGACIE5
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
Z021
Recorded giving
Loose collectlons
Donations and 8ifts
Gift Aid
Legacies and bequests
14,003
1,959
1,611
3,946
1,456
15,459
1,959
7,364
4,306
15,182
4,428
3,945
4,475
5,753
360
Total
21,518
7,569
29,088
28,030

GLENARM CONGREGATION OFTHE pREs8￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
31st December 2022
3. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
I ncome from cha ritable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants received
Total
4. OTHER TRAOING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Lettlng of premises
Trading income
Total
5. INVESTMENT INCOME
Unrestricted
Funds
Restri¢ted
Funds
Endowment
Funds
Total Fund5
2022
Total Funds
2021
Deposit interest
General I nvestment Fund
Rents investment propertie5
Other investment Income
14
Total
15

GLENARM CONGREGATION OFTHE pRE5B￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
315t December 2022
6. OTHER INCOME
Unrestrl¢ted
Funds
Restrlrted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
I nsurance claims
Other income
1,392
1,392
2,384
Total
1,392
1,392
2,384
7. RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
FWO envelopes
Fundraisin8 events
150
150
138
Total
150
150
138
8. CHARITABLE AcfiviTIES
Unrestrkted
Funds
Restrlrted
Funds
Endowment
Fund5
Total Funds
2022
Total Funds
2021
General Assembly Assessments
Presbytery Fees
Ministry and support staff cosls
Congregational running expenses
Donations to Missions and Charities
Governance costs
1,285
98
13,496
4,798
370
1,285
98
13,496
10,264
370
5,621
90
7,650
6,938
674
5,466
Total
20,047
5,466
25,513
20,972

GLENARM CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'dl
31st December 2022
9. OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Investment properties expenses
Total
10. FIXED ASSETS
The congregation assets consist of a manse located on The Cloney in Glenarm (insurance valuation £360,299) and the church
building and ha115 on Altmore Street. Glenarm (insurance valuation £924,888)
11. INVESTMETrifs
2022
2021
Oetails of the investment as at 31112122
Total

GLENARM CONGREGATION OFTHE pRE5B￿ERIAN CHL*RCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'dl
31st December 2022
12. FUND BALANCES
Balance at
start
Receipts
Payments
Surplus I
(Deficltl
Transfer
Balance
at ènd
trirted
General Account
48,039
22,918
2Q,197
2,722
50,761
Total
48,039
22,918
20,197
2,722
50,761
5trlc
Property Fund
sunday School
Luncheon Club
28,761
320
526
6,405
4,266
2,139
30,900
321
490
1,165
1,200
1361
Total
29,607
7,570
5,466
2,104
31,711
dowm
Bequest Fund
Total
Total
77,646
30,488
25,662
4A26
82,471