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