an BROOKSIDE COP4GREGATION OF THE pRE5BERlAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account) For the year ended 31 December 2023 Note Unrestricted Fuftds Re5trirted Funds Total Funds 2023 Total Funds 2022 Income and Endowments from: Donation5 and legacles Charitable activitles other tradlng activities Investments Other income Total 104.827 115,960 10.760 220,787 11,849 213,898 8,372 521 S65 107JJ02 1.060 1,400,000 1,527,780 1.581 1,400.565 1,634,782 1,003 549 223.822 Expenditure on.. Ralslng funds Charitsble actfvitles Other expendlture Total (1.194) 1123,5S4) {1.194) 1252,0681 120,009) 1273.2711 1,361,511 {1,1941 1227,4391 1128,514) 120,0091 {148.5231 la79,257 71,750 IM51,007 {124,7481 117,746) (71.750 189.496) 1228,6331 14,8111 Net Incomellexpendlture) Tron5fers between funds Net movement In funds 1,361,511 14,8111 Reconclllatlon olfunds: Total fund5 brought forward Total funds carried forward io io 135.284 45,788 107,800 1,558,807 243,084 1,604,595 247.895 243,084
Presbyter an BROOKSIDE CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND IIABILinES As at31 December 2023 Flxed Assets The congregation owns the church and church hall situated at 17 Brook Street, Ahoghill, Bollymena BT42 ILD and the associated fixtures, flttings, and equipment. together with the manse at 309 Galgorm Road Ahoghill. Detalls of historlcal costs of the above assets are not aVaIlae. Thls bein8 the case these contlnue to be included in the accounts at their comblned Insurance value as of 311r October 2023 of £3,575,700. The congregation 501d land belon8ing to the church durlng the year at a consideration of £1,400.000. Investments The congregation has the followlng Investments, Amounts are shown at market valuation. 2023 2022 ProgfÈ55ive bullding So¢lety 125,302 125,302 Amounts owed At the end of the year the followlng amounts were owed to the congregations 2023 2022 Glft Ald Cash and bank balances 2023 2022 Bank and cash balances 1.604,597 1,604,597 117,562 117,562 Amounts owed 2023 2022 Accountancy 1,200 1,200 1,200 1.200 Approved by the Kirk Sesslon at a meetln8 on 19 March 2024 and s18ned on its behalf by: Rev William Moody Mr Llam McFetrid8e Minister Clerk of Session
an BROOKSIDE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS A5 the total intome of the congregation is less than £250.000 the congregation have elected in accordonce with the provlslons in The Charities Accounts and Reports Regulation5 (Northern Irelandl 2008 to prepare its accounts on a rece5pts and payment5 ba515, FUND ACCOUNnNG Endowment funds are furbds, the capltal of which must be retslned either permanently or at the congregation's dlscretion,. the Income derlved from the endowment 15 to be used either os restrlcted or unrestrlcted Income fund5 dependin8 upon the purpose for which the endowment was establlshed In the first place. Restrlcted funds comprlse lal income from endowments which is to be expended only on the restrlcted purposes Intended bv 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 apportloned to the individual funds on an average basls. Unrestrlcted funds are Income fvnds which are to be spent on the con8re8ation's general purpose5. Designated funds are general funds set aslde by the con8regatlon for use in the future. DONATIONS AND LEGACIES Unre5trlrted Funds Restricted Funds Total Funds 2023 Total Funds 2022 Recorded 8lvlngs Loose collectlons Donations and glfts Legacies and bequests Gift Ald 88.769 1,690 1,407 66,084 6.948 25.051 IS4.8S3 8,638 26,458 153,340 9.998 25.297 12,%1 104.827 17,877 115,960 30,838 220,787 25.263 213,898 CHARITABLE ACTIVITIES Unrestrlcted Funds Restrkted Funds Total Funds 2023 Total Funds 2022 Income from charitable activlties Grants 1.089 7.360 3,400 10.760 8,449 3.400 11,849 4.772 3,600 8,372 1,089 io
Presbyter an BROOKSIDE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {Cont'd) OThER TRADING AcfiviTIES Unrestricted Funds Restrlrted Funds Total Funds 2023 Totsl Funds 2022 Letting of premises INVESTMENTS Unrestrlrted Funds Rt5trlcted Funds Total Fund5 2023 Total Funds 2022 Bank interest recelved 521 521 1,060 1.060 1.581 1,581 1,003 1,003 OTHER INCOME Unrestrltted Funds Restrlrted Funds Total Funds 2023 Total Funds 2022 Field Rent & Wayleave Proceeds on sale of land 565 565 1,400,000 1,400,565 549 1,400,000 1.400.000 565 549 RAISING FUNDS Unrestrftted Funds Restricted Funds Total Funds 2023 Total Funds 2022 FWO envelopes 1,194 1,194 1.194 1,194 1,194 1.194 CHARITABLE ACTIVITES Unre#rf¢ted Fund$ Re5trfrted Fund$ Totol Funds 2023 Tot31 Funds 2022 General Assembly Assessments Pfesbytery fee5 Mlnlstry and support staff costs Congregational running expenses Donatlons to mlssions and charities Governance costs 18.881 473 68,904 32,416 1.563 1,317 123.$54 18,881 473 68,904 87,769 74,526 1,515 252,068 18,741 496 67,697 49,948 89,090 1,467 227,439 55.353 72,963 198 128,514 RA151NG FUNDS Unre5trirted Fynd5 Restrkted Funds Total Funds 2023 Total Funds 2022 Legal costs on sale of land 20.009 20.009 20,009 20,009 li
an BROOKSIDE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Cont'd) 10. FUND BALANCES Unrestrlrted Funds 2023 2022 Generdl fund Progressive 45.788 9.982 125.302 135,284 45.788 Restricted Funds 2023 2022 Property Workers Support Missions Sunday School Presbyterian Woman Girls Brigade Youth Club Boys Brigade Luncheon Fellowshlp Cholr Youth Fellowshlp Parent and toddler Group Benevolent Fund 1,527,750 4,027 10,176 89S 699 5,099 1.143 4.754 i.iio 34 12 760 2,348 1.558,807 75,191 6,705 10,872 1,153 430 5,170 1,230 3,215 1.117 52 14 502 2,149 107,800 Recon¢lllatlon of movement of funds Openlng balance Income Expendlture Transfer Closlng balance Unrestrlcted Funds General fund Progressive 9.982 125.302 135.284 106,786 216 lo7.2 {124.7481 53,768 1125,5181 171,7501 45.788 (124.7481 45.788 Réstrlcted Funds Property Workers Support Missions Sunday School Presbyterian Woman Girls, Bri8ade Youth Club Boy's Brigade Luncheon Fellowshlp Choir Youth Fellowship 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 2,149 107.800 243.084 1.437.821 15,(K)7 52.795 174 4.969 6.957 672 5,426 155,2621 117,6851 153.6911 {4321 14.7001 16.3281 (7591 13,8871 181 (isi 14.7341 ii.oiii 70.000 1,527,750 4,027 10,176 895 699 5,099 1,143 4,754 I,iio 34 12 760 2,348 1.558.807 1,604,595 200 17001 2.482 1.269 207 1.527.780 1,634.782 2,250 (148.5231 1273.2711 71,750 Total 12