an ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2022 Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Note Receipts Donations and legacies Charitable artivities Other trading activitie5 Investment Income Other 83,098 38,134 121,232 107,083 6,144 83,098 38,134 121,232 113,227 Sale of Investments Sale of fixed assets Loans Received Total Receipts 83,098 38,134 121,232 113,227 Payments Raising funds Charitable activities Investment costs Other 82,606 48,404 131,010 96,574 82,602 48,404 131,010 96,574 Purchase of Investrnents Purchase of fixed assets Loan Repayments Total Payments 82,602 48,404 131,010 96,574 Net receipts / (payments) Transfers between funds Net movement in funds Funds brought forward Funds carried fonuard 492 943 -10,270 -943 -11,213 119,301 108,088 -9,778 16,653 1,435 15,373 16,808 -9,778 134,674 124,896 16,653 123,910 134,674 131 Page
ROSEYARDS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND UABILITIES As at 31 December 2022 Unrestrirted Funds Restricted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Funds Reconclllatlon Bank and Cash at start of year Net movement in funds 15,373 1,435 119.301 -11,213 134,674 9,778 123,910 10,764 Bank and Cash at end of year 16,808 108,088 124,896 134,674 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 109,974 14,922 119,301 15,373 124,896 134,674 Other Assets Fixed Assets- Note 7 Church Buildings & Contents Hall Buildings & Contents 1,776.154 1,339,561 906,227 1,201.587 412,391 114,546 22,492 30,594 3,557,764 2,682.340 Manse Buildings & Contents Investments - Note 8 Gift Aid receivable on donations Store & Contents 311,022 114,546 16,873 Liabilities Loans Other Approved by the Kirk Session at a meeting on 21 October 2023 and signed on its behalf by Rev Mark Jones Mr James Dunlop 29 October 2023 2¢h October 2023 141Page
an ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 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 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 Ib) 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 Unrestrirted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 67,493 270 15,335 38,134 105,627 270 15,335 93,581 225 12,209 1,061 107,083 83,098 38,134 121,232
Presbyter an ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Income from charitable activities: Fees from weddings and funerals Fundraising events Membership fees Grants OTHER TRADING ACTIVITIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2022 Total 2021 Income from charitable activities: Letting of premises Trading income INVESTMENT INCOME Unrestrlcted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment properties Other investment income 6,144 6,144 161 Page
an ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 General Assembly Assess Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 15,132 559 43,568 23,347 15,132 15,264 559 641 43,568 42,257 23,347 22,348 48,404 15,564 48,404 82,606 48,404 0 131,010 96,574 FIXED ASSETS The congregation owns the Church premises situated at 114 Kirk Road, Roseyards, Ballymoney, BT53 8HH and the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,420,726 at last renewal date. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund Property Other investments 104,309 114,546 104,309 114,546 171 Page
an ROSEYARDS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 9. FUND BALANCES Sur Balance at Start Recei Balance at End Fund Deficit ments Transfer Unrestricted Funds General Fund General Fund- Gift Aid Investments 15,151 83,098 82,606 721 14,922 222 114,546 129,919 222 10,237 92,843 0 104,309 943 119,231 83,098 Restricted Funds Property/8uilding Fund United Appeal World Development Orphan Fund Moderators Appeal Stand by Me Global Mission Rally Wider World Publications Playgroup Boys Brigade Girls Brigade Sunday School Club pw Pots of Clay Social Committee 5altshakers Men5 Breakfast Graveyard Account 99,404 6,702 1,712 11,870 6,428 2,061 654 13,710 13,751 3,773 654 -100 97,664 -621 4,330 3,900 430 402 192 330 402 196 390 -60 206 4,024 4,751 180 206 4,367 4,006 802 258 698 2,967 5,744 145 2,424 6,189 345 2,570 100 200 300 -822 loo loo 338 2,590 421 477 103 103 214 729 114 729 561 -100 561 119,301 38,134 249,220 121,232 48,404 131,010 -943 109,974 0 229,205 181 Page