an
ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2023
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Note
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
85,174
45,605
130,779
121,232
1,908
1,908
87,082
45,605
132,687
121,232
Sale of Investments
Sale of fixed a55ets
Loans Received
Total Receipts
87,082
45,605
132,687
121,232
Payments
Raising funds
Charitable activities
Investment costs
Other
88,171
36,672
124,843
131,010
88,171
36,672
124,843
131,010
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
88,171
36,672
124,843
131,010
Net receipt5 1 (payments)
Transfers between funds
Net movement in funds
Funds brought forward
Funds carried forward
-1,089
22
8,933
-22
7,844
-9,778
-1,067
14,922
13,855
8,911
109,974
118,885
7,844
124,896
132,740
-9,778
134,674
124,896
131 Page

an
ROSEYARDS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2023
Unrestrirted
Funds
Restricted Endowment
Fund5
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
14,922
-1,067
109,974
8,911
124,896
7,844
134,674
9,778
Bank and Cash at end of year
13,855
118,885
132,740
124,896
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
118,885
13,855
109,974
14,922
132,740
124,896
Other A55et5
Fixed Assets - Note 7
Church Buildings & Contents
Hall Buildings & Contents
Manse Buildings & Contents
Store & Contents
Investments - Note 8
Gift Aid receivable on donations
1,776,154 1,776,154
1,201,587 1,201,587
412,391
412,391
30,594
30,594
107,270
104,309
19,936
22,492
3,547,932 3,547,527
Liabilities
Loans
Other
th
Approved by the Kirk Session at a meeting on 27 October 2024 and signed on its behalf by
Rev Mark Jones
Mrjames Dunlop
tLq~¥ •
th
27 October 2024
27th October 2024
141 Page

an
ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2023
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.
FUNDACCOUNTING
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 (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
Unrestricted
Funds
Restricted Endowment
Funds
Fund5
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
65,850
45,605
111,455
105,627
270
17,401
17,401
15,335
85,174
45,605
130,779
121,232
151 Page

an
ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Fund5
Total
2023
Total
2022
Income from charitable activities:
Fees from weddings and
funerals
Fundraising events
Membership fees
Grants
OTHER TRADING AcfiviTIES
Unrestricted
Fund5
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities:
Letting of premises
Trading income
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
1,908
1,908
1,908
1,908
161 Page

an
ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
General Assembly Assess
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
cha rities
Governance costs
16,111
16,111
15,132
559
46,937
43,568
25,123 23,347
36,672 48,404
46,937
25,123
36,672
88,171
36,672
0 124,843 131,010
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. Amount5 are shown at market valuation.
2023
2022
General Investment Fund
Property
Other investments
107,270
104,309
107,270
104,309
171 Page

an
9. FUND BALANCES
Sur
Balance
at start Recei
Balance
at End
Fund
Deficit
ments Transfer
Unrestricted Funds
General Fund
General Fund- Gift Aid
Investments
14,922
87,082
88,171
-1,089
-22
13,855
104,309
119,231
3,823
90,905
862
2,961
1,872
0 107,270
-22 121,125
89,033
Restricted Funds
PropertY/Building Fund
United Appeal
World Development
Orphan Fund
Moderators Appeal
Stand by Me
Pulmonary Fibrosis
GB188 Enrollment
Candlelight Service
Wider World
Publications
Playgroup
Boys Brigade
Girls Brigade
Sunday School Club
pw
Pots of Clay
Social Committee
Saltshakers
Mens Breakfast
Graveyard Account
97,664
12,123
6,164
1,615
530
2,496
7,692
1,615
530
4,834
1,552
1,242
292
736
196
9,627
-1,528
-250 107,541
-1,528
430
4,404
1,552
1,242
292
736
196
-430
-60
390
360
30
-30
206
4,367
4,006
802
258
698
206
4,643
8,254
39
3,132
289
4,730
8,007
318
2,905
495
-87
4,280
4,253
523
247
-279
227
485
492
103
214
260
562
-206
103
214
729
472
561
109,974
45,605
229,205 136,510
36,672
125,705
7,605
9,477
22 118,885
0 240,010
181 Page