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
lo7￿00
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