an BALLEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMEKf OF FINANCIAL ACTIVITY (Receipt5 and Payments Accountl For the year ended 31 December 2024 Note Unrestrlrted Funds Re5trlrted Funds Total Funds 2024 Total Funds 2023 Income and Endowrnents from: Donations and legacles Charitsble activities Other tradlng activities InvÈstments Other Total 41.644 9,171 2,146 50.815 2.146 54.216 550 80 290 600 55,736 105 170 41,919 787 892 170 54.023 12,104 Expend5ture on: Ralsing fund5 Charltable actNitles Other Total Net Incomellexpendlture) Transfers between funds Net movement In funds 15201 131,5531 {5201 139.4061 14951 137,967) 17.8531 132.0731 9.846 150 9,996 17.8531 4,251 1501 4,101 139,9261 14,097 138,4621 17,274 14,097 17,274 Reconclllatlon of funds.. Totsl funds brought forward Total funds tarrled forward io io 38.664 48.660 63.047 67,148 101,711 115,808 84.437 101,711
an BALLEE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABiunES As at 31 December 2024 Flxed Assets The congregatlon own5 the Church bullding together with the Church Hall sttuated at Old Antrlm Road. Ballymèna. the Manse 51tuated at l Forthlll Park Ballymena, and the assoclated ftUres. fittings. plant and machinery. These have comblned Insurance value of £1.900,0¢)O. The congre8ation also own5 the manse fixtures and frttings. Investments The congregatlon has no Investments. Amounts owed At the end of the year the followlng amounts werÈ owèd to the conRregatlons 2024 2023 Glft Ald 4,001 4,001 3,922 3,922 Cash and bank bilances 2024 2023 Bank and cash balances 8ank deposits Cash in h8nd 92.553 22.192 1.063 115.808 80,135 21,518 839 102.492 Amounts owed 2024 2023 Accountancy 780 780 780 Appioved by the Kirk Session at a meetlng on 10 July 2025 and si8ned on its behalf by Mr. John Qui£ley Mr. James Lamon Trustee Trustee
an BALLEE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 Decembor 2024 ACCOUNTING POUCIES BASIS OF FINANCIAL STATEMEfrxrs As the total Income of the congregatlon is less than £250,000 the congregatlon have elected In accordance wlth the provislons In The Charitie5 Accounts and Reports Regulatlons (Northern Ireland) 2015 to prepare Its accounts on a recelpts nd payments ba51s. FUND ACCOUNTING Endowment funds are funds, the capltal of whlch must be retslned either permanently or at the congregation's dls¢retlon,' the Income derived from the endowment is to be used elther as restricted or unrestrlrted Income funds depending upon the purpose for whlch the endowment wa5 establlshed In the first place. Restrlcted funds compr15e lè} Income from endowments whlch Is to be expended only on the restrlrted purposes intended by the donor and Ibl revenue donations or grants for a speclfic congregational actlvlty Intended by the donor. Where these funds have unspent balances, interest on thelr pooled Investment Is apportloned to the Indlvidual funds on an average ba515. Unrestrlcted fund5 are Income funds whkh are to be spent ort the con8regatlon's general purposes. Designated funds are general funds set aside by the con8re8ation foi use In the fvture. DONATIONS AND LEGACIES Unrestrlrted Funds Reslficted Funds Total Funds 2024 Total Fund5 2023 Recorded 8ivin8S Loose collectlons Donations and 81fts Gift Aid 34,168 3,228 300 3.948 41.644 7.115 41,283 3,715 1,869 3,948 50.815 41,337 3,192 5,227 4,460 54,216 1.569 9,171 CHARITABLE AcfMTIES UnrestrfctÈd Funds Resirfcted Funds Total Funds 2024 Total Fund5 2023 Income fforn charitsble attNities Grants recelved 1.146 1.000 2.146 1.146 1,000 2.146 550 550 10
Presbyter an BALLEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCQUNTS (Cont'dl OTHER TRADING ACTIVITIES Urbrestrlttèd Funds Restrlcted Fund* Total Funds 2Q24 Totsl Funds 20Z3 Lettlng of premlses 80 80 INVESTMENTS Unrestrlcted Fund5 Restrlcted Funds Total Funds 2024 Totsl Funds 2023 Bank interest received 105 787 892 892 290 290 105 787 OTHERINCOME Unrestrlrted Funds Restrlcted Funds Total Funds 2024 Total Funds 2023 other Income 170 170 170 600 600 170 RAISING FUNDS Unrestrlrted Funds Restrfcted Fund$ Total Funds 2024 Total Fund5 2023 FWO envelopes 520 520 520 520 495 495 CHARITABLE AcnviTES Unrestrfrted Fund$ ReStrIct Funds Total Funds 2024 Total Funds 2023 General Assembly A55e55mentS Presbytery fees Mlnistry and support staff costs Con8re8ational runnlng expenses Donatlons to mlsslons and charitles Governance costs 3.922 195 15.894 9.277 3.922 195 15.894 10,971 6,520 1.904 39,406 4,613 191 13,983 11,911 6,295 974 1.694 6,040 119 7,853 1.785 31.553 37,967 OTHER EXPENDITURE Unrestrlcted Funds Restricted ftds Total Fund5 2024 Total Funds 2023 Other expendlture li
an BALLEE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Iconvdl 10. FUND BALANCES Unrèstrficted Funds 2Q24 20Z3 General frjnd 48,660 48,660 38,664 38.664 Restrlrted Funds 2024 2023 Development Account MSsslon Account Boys Brlgade Care & Share ChÈrish Glrls 8rlgade Mate5 Presbyterlan Women Mums & Tots Sunday @5.2 Wednesday Afternoon Fellowshlp 52.842 2,813 1,985 49,341 2,995 1,973 563 80 3,608 41 44 65 4.394 33 44 3,595 602 67,148 3,599 796 63.047 Reconclllatlon of movement al funds Openln8 balance Income Expenditure Tronsfer Closing balance Unre5trlrted Funds General fund 38,664 38,664 41,919 41,919 {32,0731 {32.0731 150 48,660 48,660 150 Restrlcted Funds Development Account Mission Account Boys Brlgade Care & Share Cherish Girls Brl8adÈ Mates Presbyterlan Women Mums & Tots Sunday @5.2 Wednesday Afternoon 49,341 2.995 1.973 563 3,519 5.781 28 620 1181 15.9631 1161 {4151 1151 {7281 52,842 2.813 1,985 768 65 4,394 33 3.608 41 1,664 1150) 3.599 796 63.047 3.595 602 67,148 16821 17.853) 12,104 11501 Totsl 101,711 54.023 139.9261 115,808 12