an
BROOKSIDE COP4GREGATION OF THE pRE5B￿ERlAN 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 aVaIla￿e. 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