an 3ROOKSIOE CONGREGATION OF ThE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY IRecelpts ènd Payments Account) For the year ended 31 Oecember 2022 Note Unrestrirted Funds Restricted Funds Total Funds 2022 Total Funds 2021 Income and Endowments from: Donatlons and legacles Charltable activitles Other tradln8 activlties Investments Other Income Total 106.186 1,659 107.712 6,713 213.898 8.372 214,461 5.405 804 549 109.198 199 1,003 549 223.822 1,108 557 221.531 114,624 Empendlture on: Ralslng funds Charitable actlvltles Total (1.1941 1124,0551 1125,2491 116,0511 19001 116,9511 (1.1941 1227,4391 1228.633} 14,8111 11,2041 1209.0341 1210,2381 11.293 1103,3841 {103,384} 11,240 900 12.140 Net Incomellexpenditure} Transfers between funds Net movement sn funds 14,8111 11,293 Reconclllatlon of fund$: Total funds brought forward Total funds carried lorward 152.235 135284 95,660 lo700 247,895 243.084 236,602 247,895
an BROOKSIDE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Flxed Assets The congregation own5 the church and church hall situated at 17 Brook Streot. Ahoghlll. Ballymena BT42 ILD and the assoclated fixtures, fittlngs. and equipment. together with the manse and manse field at 309 Galgorm Road Ahoghill. Details of historical costs of the above assets are not avaIlab. This being the case these continue to be included in the accounts at their combined insurance value as of 31st October 2022 of £3.326.232. Investment$ The congregation has the folk)win8 Investments. Amounts are shown at market valuation. 2022 2021 Progressive bulldlng Soclety 125.302 125,302 124,554 124.554 Amounts owed At the end of the year the followlng arnounts were owed to the congregatlons 2022 2021 Gift Ald Cash and bank balances 2022 2021 Bank and cash balances 117,562 117,562 123,277 123,277 Amount$ owed 2022 2021 Accountancy 1,200 1.200 1,200 1,200 Approved by the Klrk Se5slon at a meeting on 20 June 2023 and signed on its behalf by: Rev Willlam Moodv Mr James Thofflp50n Minlster Clerk of Sesston
an BROOKSIDE CONGREGATION OF THE PRESBYf£RIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 ACCOUNTING POLICIES 8ASIS OF FINANCIAL STATEMENTS As the totsl income of the con£re8ation 15 less than £250,LM)O rhe congregatlon have eletted in accordance wlth the provisions in The Charitles Accounts and Reparts Regulations (Northern Ireland) 2022 to prepare its accounts on a recelpts and payrnents ba51S. FUND ACCOUNTING Endowment funds are funds, the capital of whlch must be retèlned either permanently or at the congregatlon's discretlon., the income derived from the endowment is to be used either as $trIcted or unre5trlcted Income funds depending upon the purpose for whlch the endowment was estab115hed in the fir place. Restrlcted funds comprise lal Income from èndowments whlch Is to be expended only on the restiScted purposes intended by the donor and Ibl revenue donatlons or grants for a specific congregational actlvlty Intended by the donor. Where these funds have unspent balances, interest on their pooled Investment is apportioned to the Indlvldual fund5 on an average basis. Unrestricted funds are Income funds whlch are to be spent on the con8regatlon'5 general purposes. Oeslgnated funds are general funds ser aslde by the congregation for use In the future. DONATIONS AND LEGACIES Unreslrlcted Fund5 Restfkted Funds Total Funds 2022 Total Fund5 2021 Recorded glvlngs Loose collections Donatlons and 8rfts Legacies and bequests GiftAid 90.330 1.670 1.902 63.010 8.328 23.395 153,340 9,998 25,297 159,065 6.522 22,457 1,000 25,417 214,461 12,284 106,186 12,979 107,712 25.263 213,898 CHARITABLE ACTIVITIES Unrestrlrted Funds Restrirted Funds Total Funds 2022 Total Funds 2021 Income from charitsble activlties Grants 1.659 3.113 3,6 6.713 4,772 3.600 8,372 850 4,555 5.405 1.659 io
an BROOKSIDE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {Cont'dl OTHER TRADING AcfiviTIES Unrestrlcted Funds Restricted Funds Total Funds 2022 Total Funds 2021 Letting of premises INVESTMENTS Unrestricted Funds Re5tr1cted Fund$ Total Funds 2022 Total Funds 2021 Bank interest received 804 199 199 1,003 1,003 1,108 1,108 OTHER INCOME Unrestricted Funds Restrkted Funds Total Fund5 2022 Total Funds 2021 Field Rent & Wayleave 549 549 549 549 557 557 RAISING FUNDS Unrestrlrted Funds R¢strirted Funds Total Funds 2022 Total Fund$ 2021 FWO envelopes 1,194 1.194 1,194 1.194 1.204 1,204 CHARITABLE AcfiviTES Unrertrl¢ted Funds Restrlrted Funds Total Funds 2022 Total Funds 2021 GeneT31 Assembly Assessments Presbylery fees Ministry and support staff costs Congregational running expenses Donations to missions and charities Governance costs 18,741 496 67,697 34.830 982 1.309 124.055 18,741 496 67.697 49,948 89.090 1,467 227.439 18.271 561 65,835 31,215 90.947 2.205 209,D34 15,118 88,108 158 103.384 11
an BROOKSIDE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'dl FUND BALANCES Unrestricted Funds 2022 2021 General fund Progresslve 9.982 125,302 135.284 27.681 124,554 152,235 Restrirtèd Funds 2022 2021 Property Wolkers Support Mlsslons Sunday School Presbyterian Woman Gills Brigade Youth Club Boys Brlgade Luncheon Fellowshlp Cholr Youth Fellowshlp Parent and toddler Group Benevolent Fund 75,191 6,705 10.872 1.153 430 5.170 1,230 3.215 1,117 52 14 502 2.149 107,800 62,550 8,370 11.745 1,245 616 3,342 1,261 2,573 1,224 64 48 542 2,080 95,660 Reconclllatlon of movement of funds Openlng balance Income Expenditure Tran$fer Closlng bal¥nc• Unrestrlcted Funds General fund Progresslve 27.681 124.554 152.235 108,450 1125,2491 19001 9,982 125,302 135,284 109.198 1125,2491 1900) Restrlcted Funds Property Workers Support Mlsslons Sunday School Presbyterlan Woman Girls, Brigade Youth Club Bo$ Brlgade Luncheon Fellow5hlp Choir Youth Fellowship Parent and Toddler Group Benevolent Fund 62,550 8,370 11.745 1,245 616 3.342 1.261 2.573 1.224 15.761 14,535 69,713 313 808 7.626 121 5.250 13.1201 116,2001 170,6861 14051 19941 15,6981 11521 14,6081 11081 1121 {9961 13971 181 1103,3841 1228,6331 75,191 6,705 10,872 1,153 430 5,170 1,230 3,215 1.117 52 14 502 2.149 107,800 243.084 100 iioo) 62 357 77 900 542 2,080 95,660 247.895 114,624 223.822 900 Total 12