Presbyter
an
HARRYVILLE CONGREGATION OF THE PRES8￿ERlAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charita ble activities
Other trading activities
Investment Income
Other
194,330
45,015
239,345
207,619
660
153
179
660
431
6,002
278
5,823
188
7,934
195,322
51,116
246,438
Sale of Investments
Sa le of fixed assets
Loans Received
215,741
Total Receipts
195,322
51,116
246,438
215,741
Payments
Raising funds
Charitable activities
Investment costs
Other
995
124,777
995
167,185
1,126
157,164
42,408
24,542
11,440
35,982
16,345
150,314
53,848
204,162
174,634
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
150,314
53,848
204,162
174,634
Net receipts / (payments)
Transfers between funds
45,008
111,554)
12,732)
11,554
42,276
41,107
Net movement in funds
Funds brought forward
33,454
94,733
8,822
206,101
42,276
300,834
41,107
259,727
Funds carried forward
12
128,187
214,923
343,110
300,834
13

an
HARRYVILLE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestricted
Funds
Restricted
Funds
Endowment Total Funds Total Funds
Funds
2022
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
94,733
33,454
206,101
8,822
300,834
42,276
259,727
41,107
Bank and Cash at end of year
128,187
214,923
343,110
300,834
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Organisations
303,593
39,517
266,208
34,626
343,110
300,834
Other Assets
Fixed Assets- Note 10
Church Premises
Flxtures, Fittings & Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on donations
LiabilltSes
Loans
Other
343,110
300,834
Approved by the Kirk Session at a meeting on 23rd May 2023 and signed on its behalf by:
Signed
Si8ned
23, May 2023
rd
23 May 2023
14

Presbyter
an
HARRYVILLE CONGREGATION OF THE PRESBYTERIAN 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 provisions 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 whlch 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
f irst place.
Restricted funds comprise (a) 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 AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Endowment
Fund5
Total
2022
Total
2021
Recorded giving:
Loose collections
Specified Donations a nd gifts
Gift Aid
Legacies and bequest
133,646
664
19,308
24,239
16,473
38,172
171,818
664
19,308
31,082
16,473
174,539
1,109
6,315
25,656
6,843
194,330
45,015
239,345
207,619
15

an
HARRYVILLE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Income f rom charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Letting of premises
Trading income
660
660
660
660
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
153
278
431
188
153
278
431
188
16

an
HARRYVILLE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
I nsurance claims
Other income
179
5,823
6,002
7,934
179
5,823
6,002
7,934
RAISING FUNDS
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
995
995
1,126
995
995
1,126
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
M inSstry and support staff costs
Congregational running expenses
Donations to Missions and charities
Governance costs
25,556
718
78,915
2,976
10,445
6,167
25,556
718
78,915
3,300
40,043
18,653
24,382
791
76,282
6,197
28,087
21,425
324
29,598
12,486
124,777
42,408
167,185
157,164
17

Presbyter
an
HARRYVILLE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Properties expenses
Other
24,542
11,440
35,982
16,345
24,542
11,440
35,982
16,345
10. FIXED ASSETS
The congregation owns the Church & Church Hall premises situated at Casement Street and the associated
fixtures, fittings, plant and machinery. These have an Insurance value of £3,135,916 at last renewal date.
The Manse buildings have an insurance value of £605,603.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
General Investment Fund
Property
Other investments
18

an
HARRYVILLE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
12. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
General Fund
94,733
195,322
150,314
45,008 111,554)
128,187
94,733
195,322
150,314
45,008 111,554)
128,187
Restricted Funds
Property/Building Fund
United Appeal
General Mission Fund
Serve Harryville
Organisational
Other
153,823
19,850
11,730
12,198
17,433
8,120
161,943
112,1981
12,198
17,243
410
34,625
25,441
(4,1901
13,053
410
39,517
5,823
12,485
(6,6621
11554
206,101
51,114
53,846
12,7321
11,554
214,923
Endowment Funds
Total
300,834
246,436
204,160
42,276
343,110
19