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 f￿tUres. 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