Presbyter
an
BAILEE CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND
srATEMENTOF FINANCIAL ACTIVITY (Receipts and Payments Account)
Forthe year ended 31 December 2023
Note
Unrestrkted
Funds
Restricted
Funds
Total Fund5
2023
Total Funds
2022
In<ome and Endowments frorn:
DonatSons and le8acies
Chaiitsble activltles
Other trading actlvities
Investments
Other
Total
45.152
9,064
550
54,216
550
80
290
600
5S.736
52,120
io
200
83
5,840
58,253
80
65
600
225
EJ¢pendSture on:
Ra15ing funds
Charitable activitles
Other
Total
14951
(30.2551
14951
{37,9671
15341
141,3151
3,8601
145,7091
12,544
{7,712)
130,7501
15.147
17,7121
2,127
8001
1,327
138,462)
17.274
Net Income/{expendSturel
Transfér5 between funds
Net movement in funds
15.947
17,274
12,544
Reconciliatlon of funds:
Total funds brought forward
Totsl funds carrled forward
io
io
22.717
38,664
61.720
63,047
84,437
101,711
71,893
84,437

Presbyter
an
BALLEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF A55ETS AND LIABILITIES
As at 31 December 2023
Fixed Assets
The congregation owns the Church build5ng together with the Church Hall situated at Old Antrim Road, Ballymena, the
Manse sltuated at l Forthill Park Ballymena, and the a￿oCiated fixtures. ffftings. plant and machinery. These have a
combined insurance value of £1.900,000. The congregation also owns the manse fixture5 and fittlngs.
Inve5trnents
The congregation has no Investments.
Amounts owed
At the end of the year the following amounts were owed to the con8re8ations
2023
2022
GIftAld
3.922
3,922
4.453
4,453
Cash and bank balances
2023
2022
Bank and cash balances
Bank deposits
Cash In hand
80,135
21,518
839
102.492
62,979
21,399
840
85.218
Amounts owed
2023
2022
Other credltors
Accountancy
780
780
780
780
Approved by the Klrk Sesslon at a meeting on 10 October 2024 and signed on its behalf bv
Mr. John Qu
gle
Mr. James Laft6nt
Trustee
Trustee

Presbyter
an
BALLEE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOT£S TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAi STATEMENTS
As the total Income of the congregation 15 less than £250,000 the congregatlon have elected In accordance wlth the
provislons In The Charltles Accounts and Reports Regulations (Northern Ireland) 2015 to prepare Its accounts on a recelpts
and payments basis.
FUNDACCOUNnNG
Endowment funds are funds. the capital of whSch must be retsined elther permanently or at the congregation's dlscretion,.
the income derived from the endowment is to be used elther as restrlcted or unrestricted income funds depending upon
the purpose for which the endowment was established In the first place.
Restricted funds comprlse lal income from endowments whlch Is to be expended only on the restrlcted purposes Intended
by the donor and Ibl revenue donatlons or grants for a specific congregational actlvity intended by the donor. Where these
funds have unspent balances, interest on their pooled Investment Is apportloned to the Indlvldual funds on an average
basls.
Unrestrirted funds are Income funds whkh are to be spent on the ttJn8re8atlon's general purposes. De51gnated funds are
general funds set aslde by the congregation for use in the future.
DONATIONS AND LEGACIES
Unr*strlcted Funds
Restrlrted Funds
Total Funds
2023
Total Funds
2022
Recorded gSvlngs
Loose collections
Donations and glfts
Gift Aid
36.270
2,870
1.552
4,460
45,152
5,067
322
3,675
41,337
3.192
5.227
4,460
54,216
42,874
1,008
3,112
5.126
52,120
9,064
CHARITABLE AcfiviTIES
Unrestrirted Funds
Restrirted Funds
Total Funds
2023
Total Funds
2022
Income from charitable actfvftkes
Grants received
550
550
io
550
550
io

an
BALLEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (Cont'd)
OThER TRADING ACTIVITIES
Unrestrlrted Funds
Restrtcted Funds
Total Funds
2023
Total Funds
2022
Lettlng of premlses
80
80
80
200
200
INVESTMENTS
Unrestrlrted Funds
Restrlrted Funds
Total Funds
2023
Total Funds
2022
Bank interest received
65
225
225
290
83
83
65
290
OTHER INCOME
Unrestrlrted Funds
Restrfcted Funds
Total Fund$
2023
Total Funds
2022
Other income
600
600
600
5,840
5,840
RAISING FUNDS
Unrestrlcted Funds
Restrkted Fund$
Total Funds
2023
Total Funds
2022
FWO envelopes
Fundra151ng events
495
495
534
495
495
534
CHARITABLE ACTIVITES
Unrestrlcted Funds
Restrlrted Funds
Total Fund$
2023
Total Funds
2022
General Assembly Assessments
Presbytery fees
Mlni5try and support staff costs
Con8regatlonal running expenses
Oonations to misslons and Charities
Governance costs
4.613
191
13.983
10.445
170
853
30.255
4,613
191
13,983
11,911
6.295
974
5,418
245
17,400
9,575
7,697
980
41,315
1,466
6,125
121
7.712
37,967
OTHER EXPENDITURE
unrestrict￿ Funds
Restrkted Funds
Totsl Funds
2023
Total Funds
2022
Retlrement gift
3,860
3,860
io

an
BALLEE CONGREGATION OF THE PRESBYTERIAN CHiIRCH IN IRELAND
NOTES TO ThE ACCOUNTS {ConVdl
10. FUND BALANCES
Unréstricted Funds
2023
2022
General fund
38,664
38,664
22.717
22,717
Restrlrted Funds
2023
2022
Development Account
Mis51on Account
Youth Club
Boys 8rl8ade
Care & Share
Cherlsh
Glrls Bri8ade
Mates
Presbyierian Women
Mum5 & Tots
Sunday
Wednesday Afternoon Fellowship
49.341
2.995
47,764
2.056
3,185
1,967
658
95
4,763
48
44
1.973
563
80
3,608
41
3.599
796
63.047
416
717
61,720
Reconclllatlon of movement of funds
Opening
balance
Income
Expendlture
Transfer
Closln8
balance
Unrestrlrted Funds
Geneial fund
22,717
22,717
45,897
45,897
130,7501
(30,7501
800
38,664
38.664
800
Restrl<ted Funds
Development Account
Mlssion Account
Youth Club
Boys Brigade
Care & Share
Cherlsh
Glrls Brigade
Mates
Presbyterian Women
Mums &Tots
Sunday @5'.2
Wednesday Afternoon
47.764
2.056
3.185
1.967
658
95
4,763
48
44
5,022
3,659
13,445)
12,7201
141
49.341
2.995
13,1871
22
740
1,973
S63
80
3,608
41
44
12851
1151
19691
1550)
64
1250)
416
717
61,720
171
{2441
17,7121
3.187
3,599
796
63,047
323
9.839
18001
Total
84.437
55.736
138,4621
101,711
li