First Ball
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STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT)
FOR YEAR ENDED 31 DECEMBER 2022
NOTE
UNREsTRl￿ED
RESTRI￿ED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2022
20ZI
Receipts
Donations & legacies
Charitable activities
Other trading activities
Investment income
Total receipts
133,993
1,233
674
809
136,709
46,140
3,179
689
277
50,285
180,133
4,412
1,363
1,123
187,031
187,930
1,952
37
37
1,496
191,378
Payments
Raising funds
Cha ritable activities
Investment expenses
459
133,195
459
167,025
637
136,900
33,830
133,654
33,830
167,484
137,537
Purchase of investments
Total payments
133,654
33,830
167,484
137,537
Net receipts/{paymentsl
Transfers between funds
Net movement in fund5
3,055
12,000)
1,055
16,455
2,037
18,492
37
(37)
19,547
53,841
19,547
53,841
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
228,866
229.921
115,010
133,502
8,299
8,299
352,175
371,722
298,334
352,175
li
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terian Church In Ireland
STATEMENT OF ASS￿5 AND LIABILITIES
AS AT 31 DECEMBER 2022
UNRESTRicfEO
RESTRICTED
ENDOWMENT
TOTAL
TOYAL
FUNDS
FUNOS
FUNDS
2,022
2021
Funds Reconciliation
Total funds brought forward
Net movement in funds
Total funds carried forward
228,866
1,055
229,921
115,010
18,492
133,502
8,299
352,175
19,547
371.722
298,334
53,841
352,175
8,299
Bank & cash balances
Bank, Building Society & cash balances
371,722
352,175
Other asset5
Fixed assets - note 9
Investments - note 10
2,360
1,262
Approved by the Kirk Session at a meeting on J1Jc4J 2023 and signed on its behalf by
£i.-L
Neil Robinson
Dated 17 Ic411L13
Elaine Lee
Dated Ai /04 IZG
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erian Church In Ireland
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250.000 the congregation have elected
in accordance with the provision in The Charities (Accounts and Reports Regulations (Northern
Ireland) 2015 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived from the endowment is to be used either as
restricted or unrestricted income funds depending upon the purpose for which the endowment
was established in the first place.
Restricted funds comprise la) income from endowments which is to be expended only on the
restricted purposes intended by 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 apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS & LEGACIES
UNRE5TRl￿ED
RESTRicfED
ENDOWMENT
TOTAL
2022
TOTAL
2021
FUNDS
FUNDS
FUNDS
Recorded giving
Other collections
Donations and gifts
Gift Aid
95,614
919
14,926
22,534
133,993
35,958
550
1,099
8,533
46,140
131,572
1,469
16,025
31,067
180,133
122,470
9,933
33,268
22,259
187,930
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ation Of The Presb
erian Church In Ireland
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
CHARITABLE ACTIVITIES
UNRESTAI￿ED
AESTRICTED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2022
2021
Organisation income
Grants
Sale of study books etc.
Miscellaneous income
696
696
660
1,233
1,233
2,483
3,179
3,716
4,412
1,292
1,952
OTHER TRADING ACTIVITIES
UNRESTRICTED
RESTRI￿ED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2022
2021
Trading income
674
674
689
689
1,363
1,363
INVESTMENT INCOME
UNRESTRICTED
RESTRICTED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2022
20ZI
Bank and Building Society intere
Dividend
800
277
37
1,114
1,496
809
277
37
1,123
1.496
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NOTES TO THE ACCOUNTS
31 DECEMBER 2022
RAISING FUNDS
UNRESTRicfEO
RESTRicfED
ENDOWMENT
TOTAL
TOTAI
FUNDS
FUND5
FUN05
2022
2021
FWO envelopes
459
459
459
459
637
637
CHARITABLE ACTIVITIES
UNRESTRicfED
RESTRI￿ED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FLINDS
2022
2021
General Assembly
Assessments
Presbytery fees
Ministry & support
stafF costs
Congregational running
expenses
Donations to missions
& charities
9,986
668
9,986
668
10.117
788
99,834
125
99,959
79,627
22,172
15,106
37,278
23,967
535
133,195
18,599
33.830
19,134
167,025
22,401
136,900
INVESTMENT EXPENSES
UNRESTricfED
RESTrICTED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
20ZI
1021
Investment expenses
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erian Church In Ireland
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
FIXED ASSETS
The congregation owns the church premises situated at Meetinghouse Street, Ballymoney and
manse situated at 87 Charlotte Street, Ballymoney, together with the associated fixtures, fittings,
plant and machinery.
These have an insurance value of £5,754,37312021 £5,2130681
10 INVESTMENTS
The congregation has the following investments. Amounts are shown at
market valuation:
Z022
2021
298 Bank of Ireland Ordinary Shares
2,360
1,262
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erian Church In Ireland
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
li
FUND BALANCES
FUND
BALANCE
RECEIPTS
PAVMENT5
TRANSFER
SURPLU51
BALANCE
AT START
DEFICIT
AT END
Unrestricted funds
General Fund
General Fund IBequestl
Progressive Investment Reserve Fund
Progressive Bequest Fund
Ulster Bank Bequest Funds
Danske 8ank Bequest Deposit Fund
National Savings Bequest Fund
General Reserve Money Desk Fund
Danske Bank Bequest Fund
67,390
5.000
66,296
1,009
16,614
72,248
309
135,909
20
294
133,654 139.9261 137.6711
20
294
11.0131 11.0091
136
166
1,013
25,177
12,929
29,719
5,020
66,590
136
166
16,750
72,414
1,322
25.177
12.929
1,013
25,000
12.926
177
General fund
228,866
136,709
133,654
12,0001
1,055
229,921
Restricted funds
Sunday School
Building & repair
Youth
pw
Meeting House
United Appeal
World Development Appeal
Harvest Appeal
Ministry @ First
Moderator's Ukraine Crisis Appeal Fund
Mother & Toddlers (First Friends) Fund
National Savings Designated Investment Fund
Progre55ive BS
Bequest- Ulster Bank
720
51,537
1,834
3,197
857
15
28,404
1,385
2,012
244
10.790
1,828
335
300
4,525
177
497
11,796
1.582
2,085
237
9.911
2,129
335
618
4.525
115
37
650
14451
17,258
11971
15731
11431
879
13011
275
68,795
1,637
2,624
714
899
1,091
15001
11501
20
1.392
2,000
1,682
1,682
62
62
22,393
22,393
33.060
115,010
27Q
50,285
270
18,492
33,330
133,502
33,830
2,037
Endowment funds
Progressive BS
8.299
37
-37
8,299
8,299
37
1371
8,299
Total
352,175
187,031
167,484
19,547
371.722
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First Ball
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ation Of The Presb
erian Church In Ireland
NOTES TO THE ACCOUNTS
31 DECEMBER 2022
12 RELATED PARTY TRANSAcfioNS
One of the trustees, the minister of the congregation received remuneration of £38,589 and expenses
of £6,791 for acting in that capacity- Pension contributions of £9,261 were paid by the congregation
in respect of the minister to the Presbyterian Church in Ireland Pension Scheme
The Worship Co Ordinator, for acting in that capacity, received a remuneration of £2,295
None of the other Trustees received any remuneration or expenses during the year in connection
with their duties.
During the year the Congregation contributed the following amounts to the funds of the General Assembly of
the Presbyterian Church in Ireland, a separate charity
Congregational Assessment
United Appeal
World Development
Moderator's Ukraine Appeal
PW (Donations to PCI)
9,986
9,911
2,129
4,525
1,700
The Congregation also made payment to the Route Presbytery of £668.
21