GLENWHERRY CONGREGATION OF THE PREs8￿ERlAN CHURCH IN IRELAND
STA.TEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT)
FOR YEAR ENDED 31 DECEMBER 2022
NOTE UNRESTRICTED
FUND5
RESTRICTED
FUNDS
TOTAL
2022
TOTAL
2021
Receipts
Donations & legacies
Cha ritable activities
Investment income
Other income
Total receipts
93,729
575
712
8,068
103,084
13,503
13,622
107,232
14,197
714
8,068
130,211
100,889
10,529
680
27,127
112,098
Payments
Raising funds
Charitable activities
Total payments
684
68,192
68,876
684
105,133
105,817
675
90,741
91,416
36,941
36,941
Net receipts/lpaymentsl
Transfers between funds
Net movement in funds
34,208
13,2501
30,958
19,8141
3,250
{6,5641
24,394
20,682
24,394
20,682
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
106,396
137.354
52,066
45.502
158,462
182,856
137,780
158,462
li

GLENWHERRY CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
AS AT 31 DECEMBER 2022
UNRESTRICTED RESTRICTED
FUNDS
FUNDS
TOTAL
2022
TOTAL
2021
Funds Reconciliation
Total funds brought forward
Net movement in funds
Total funds carried forward
106,396
30,958
137,354
52,066
16,5641
45,502
158,462
24,394
182.856
137,780
20,682
158,462
Bank & cash balances
Bank current accounts
182,856
182,856
158,462
158,462
Other assets
Fixed assets - note 8
Investments - note 9
Gift Aid receivable on donations
3,300,225
22,193
14.818
3,337,236
2,544,691
24.181
14,076
2,582,948
Approved by the Kirk Session at a meeting on.
.).a nd signed on its behalf by
Rev Trevor D Kane
Mr B McKinstry
io

GLENWHERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
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 provision 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 restrirted or
unrestricted income funds depending upon the purpose for which the endowment was established in the
first place.
Restricted funds comprise (al income from endowments which is to be experlded on5y 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.
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.
DONATIONS & LEGACIES
UNRESTRICTED
FUNDS
RESTRicfED
FUNDS
TOTAL
2022
TOTAL
2021
Recorded giving
Loose collections
Donations and gifts
Gift Aid
75,028
1,328
5,784
11,589
93,729
10,002
848
899
1,754
13,503
85,030
2,176
6,683
13,343
107,232
77,597
1,886
6,246
15,160
100,889
li

GLENWHERRY CONGREGATION OF THE PRE5B￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
CHARITABLE ACTIVITIES
UNRESTRICTED RESTRICTED
FUNDS
FUNDS
TOTAL
2022
TOTAL
2021
Organisation income
Fees from weddings &
funerals
Grants
575
2,739
3,314
3,524
7,000
3,883
13,622
7,000
3,883
14,197
2,600
4,405
10,529
575
INVESTMENT INCOME
UNRESTRICTED RESTRICTED
FUNDS
FUNDS
TOTAL
2022
TOTAL
2021
Deposit interest
Investment income
Other interest
222
490
224
490
171
474
35
680
712
714
OTHER INCOME
UNRESTRICTED RESTRicfED
FUNDS
FUNDS
TOTAL
2022
TOT AL
2021
Received re discrepancies
8,068
8,068
8,068
8.068
12

GLENWHERRY CONGREGATION OF THE PRESB￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
RAISING FUNDS
UNRESTRicfED
RESTRICTED
FUNDS
TOTAL
2022
TOTAL
2021
FUNDS
FWO envelopes
684
684
684
675
675
684
CHARITABLE ACTIVITIES
UNRESTRICTED
FUNDS
RESTRICTED
TOTAL
TOTAL
2021
FUNDS
2022
General Assembly
Assessments
Presbytery fees
Ministry & support
staff costs
Congregational running
expenses
Donations to missions
& cha rities
Governance costs
9,862
376
9,862
376
15,481
519
8,315
8,315
30,190
35,523
35,761
71,284
36,247
12,856
1.260
68,192
1,180
14,036
1.260
105,133
7,104
1,200
90,741
36,941
13

GLENWHERRY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT5
31 DECEMBER 2022
FIXED ASSETS
The congregatlon owns the Church building, Church Hall, Mlnor Hall and a Manse, and the
associated fixtures, fittings, plant and machinery. These have a combined insurance value
of £3,300,22512021- £2,544,691).
INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation..
2022
2021
PCI Shares General Investment Fund
22,193
22,193
24,181
21,089
14

GLENWHERRY CONGREGATION OF THE PRES￿￿ERlAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
io
FUND BALANCES
FUND
BALANCE RECEIPTS PAYMENTS TRANSFER SURPLUSI BALANCE
AT START
DEFICIT
AT END
Unrestricted funds
General account
106,396
106,396
103,084
103,084
68,876
68,876
{3,2501
13,250}
30,958 137,354
30,958 137,354
Restricted funds
Building & repair fund
Presbyterian Women
PW Catering
Boys, Brigade
Sunday School
Laos Account
G irls, Brigade
36,537
265
5,976
3,815
1,233
3,430
810
52,066
18,926
1,092
20,338
1,211
4,776
3,000
280
11,4121
(1191
14,7761
1151
35,125
146
1,200
3,800
1,238
3,430
563
45,502
1,735
285
1,250
5,089
27,127
7,336
36,941
2,000
3,250
(2471
(6,5641
Tota I
158,462
130,211
105,817
24,394 182,856
15

GLENWHERRY CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
11 RELATED PARTY TRANSACTIONS
One of the trustees, the minister of the congregation received remuneration of E6,326 and
expenses of £1,252 for acting in that capacity. Pension contributions of £1,518 were paid by the
congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme120091.
None ofthe other trustees received any remuneration or expenses during the year in
connection with their duties.
During the year the congregation contributed the following amounts to Funds of the General
Assembly of the Presbyterian Church in Ireland a separate charity.
£9,862 for congregational assessments
£7,030 towards the United Appeal
There were no other related party transactions.
16