an
HARRYVILLE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY IReceipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Other trading activities
Investment Income
Other
169,502
560
1,509
150
48,607
218,109
560
3,574
6,257
239.345
660
431
6,002
2,065
6,107
171,721
56,779
228,500
246,438
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
171,721
56,779
228,500
246,438
Payments
Raising funds
Charitable activities
Investment costs
Other
995
115,593
995
157,820
995
167,185
42,227
16,872
21,259
38,131
35,982
133,460
63,486
196,946
204,162
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
133,460
63,486
196,946
204,162
Net receipts / {payments)
Transfers between funds
38,261
16,937}
{6,707)
6,937
31,554
42,276
Net movement in funds
Funds brought fonvard
31,324
128,187
230
214,923
31,554
343,110
42,276
300,834
Funds carried fonNard
li
159,511
215,153
374,664
343,110
13

an
HARRYVILLE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted
Funds
Endowment Total Funds Total Funds
Funds
2023
2022
Funds Reconciliatlon
Bank and Cash at start of year
Net movement in funds
128,187
31,324
214,923
230
343,110
31.554
300,834
42.276
Bank and Cash at end of year
159,511
215,153
374,554
343,110
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Organisations
200,000
136,789
37,875
303,593
39,517
374.664
343,110
th
Approved by the Kirk Session at a meeting on 26 March 2024 and signed on its behalf by:
26th March 2024
26th March 2024
14

Presbyter
an
HARRYVILLE CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 De￿mber 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,OOOthe 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 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 (a) income from endowments which is to be expended only on the restricted
purposes intended by the donor and {b) 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
UnrestrFcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Specified Donations and gifts
Gift Aid
Legacies and bequest
135,592
943
8,224
23.743
1,000
41,438
177,030
943
8.224
30,912
1,000
171,818
664
19,308
31,082
16,473
7,169
169,502
48,607
218,109
239,345
15

Presbyter
an
HARRYVILLE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
3. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2023
Total
2022
Letting of premises
Trading income
560
560
660
560
560
660
4. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Deposit interest
1,509
2,065
3,574
431
1,509
2,065
3,574
431
16

an
HARRYVILLE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER INCOME
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Totsl
2023
Total
2022
Insurance claim5
Other income
150
6.107
6,257
6.002
150
6,107
6,257
6,002
RAISING FUNDS
Unrestrlcted
Funds
Restrirted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
995
995
995
995
995
995
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and sUPPOrt staff costs
Congregational running expenses
Donations to Missions and charities
Governance costs
15,473
681
90,925
3,267
100
5,147
15,473
681
90,925
3,267
27,372
20,102
25.556
718
78,915
3,300
40,043
18,653
27,272
14,955
115,593
42.227
157,820
167,185
17

an
HARRYVILLE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS l¢onVd)
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Properties expenses
Other
16,872
21,259
38,131
35,982
16,872
21.259
38,131
35,982
FIXED ASSErs
The congregation owns the Church & Church Hall premises situated at Casement Street and the associated
10. INVESTMENTS
The congregation has no investments with either the Presbyterian Church in Ireland or any investment
institution (2022: £nil)
18

Presbyter
an
HARRYVILLE CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
11. FUND BALANCES
Fund
Balance at
start
Rece5pts
Payment
Surplus /
(Deficlt)
Transfer Balance at
end
Unrestricted Funds
General Fund
128,187
171,721
133,460
38,261
(6,937)
159,511
128,187
171,721
133,460
38,261
(6,937)
159,511
Restrlcted Funds
Property/Building Fund
United Appeal
General Mtssion Fund
Serve Harryville
Organisational
Other
161,943
23,378
21,507
12,672
14,620
1,871
163,814
(12,672)
12,672
13,053
410
39,517
27,289
(3)
13,050
414
37,875
6,107
14,686
{8,579)
6,937
214,923
56,779
63,486
{6,707)
6,937
215,153
Endowment Funds
Total
343,110
228,500
196,946
31,554
374,664
19