an ROSEYARDS CONGREGATION OFTHE REFORMED PRESBYfERIAN CHURCH OF IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2024 Unrestrirted Restricted Endowment Funds Funds Funds Total 2024 Total 2023 Note Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 94,102 47,420 141,522 130,779 2.927 2,927 1,908 94,102 50,347 144,449 132,687 Sale of Investments Sale of fixed assets Loans Received 35,000 35,000 Total Receipts 94,102 85,347 189,449 132,687 Payments Raising funds Charitable activities Investment costs Other 95,413 40,940 136,353 124,843 95,413 40,940 136,353 124,843 Purchase of Investments Purchase of fixed assets Loan Repayment5 2,927 2,927 Total Payments 95,413 43,867 139,280 124,843 Net receipts / (payments) Transfers between funds Net movement in funds Funds brought forward Funds carried forward -1,311 600 41,480 -600 40,169 7,844 -711 13,855 13,144 40,880 118,885 159,765 40,169 132,740 172,909 7,844 124,896 132,740 131 Page
ROSEYARDS CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABIUTIES As at 31 December 2024 Unrestrfrted Funds Restrlrted Endowment Funds Funds Totsl Funds 2024 Total Funds 2023 Fund5 Reconciliation Bank and Cash at start of year Net movement in funds 13,855 -711 118.885 40,880 132.740 40,169 124,896 7,844 Bank and Cash at end of year 13,144 159.765 172,909 132,740 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 159,765 13.144 118,885 13,855 172,909 132,740 Other Assets Fixed Assets- Note 7 Church Buildings & Contents Hall Buildings & Contents Manse 8uilding5 & Contents Store & Contents Investments- Note 8 Gift Aid receivable on donations 1,864,962 1,776,154 1.261.666 1,201.587 433,011 412,391 32,124 30,594 75,197 104,309 19,936 22,492 3.686,896 3.547,527 Liabilities Loans Other Approved by the Kirk Session at a meeting on 27th Ottober 2024 and signed on its behalf by Rev Markjones Mr James Dunlop th 29 October 2025 29" Ortober 2025 141 Page
an ROSEYARDS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation 15 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 Restrirted Endowment Funds Funds Total 2024 Total 2023 Recorded giving: Loose collections Donation5 and gifts Gift Aid Legacies and bequest 78,810 47,420 126,230 111,455 270 17,401335 15,292 17,401 94,102 47,420 141,522 130,779 151 Page
an ROSEYARDS CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2024 CHARITABLE AcfiviTIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activities: Fees from weddings and funerals Fundraising events Membership fees Grants OTHER TRADING ACTivifiES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activities: Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Deposit interest General Investment Fund Rents investment properties Other investment income 2.729 2,729 1,908 2.729 2,729 1,908 161 Page
an ROSEYARDS CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Restrirted Endowment Funds Funds Funds Total 2024 Total 2023 General Assembly Assess Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 17,630 17,630 16,111 48.978 28.805 48,978 46,937 28,805 25,123 40,940 36,672 40,940 95,413 40,940 0 136,353 124,843 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 £3,591,763.47 at last renewal date. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund Property Other investments 75,197 107,270 75,197 107,270 171 Page
an 9. FUND BALANCES Sur Balance at Start Recei Balance Defictt ments Transfer atEnd Fund Unrestricted Fund5 General Fund General Fund- Grft Aid Investments 13.855 94.102 95,413 -711 6 13.144 107.270 121.125 2,927 97,029 -32,073 -35.000 95.413 -32.784 -34,400 75,197 88.341 Restricted Funds Property/Building Fund United Appeal World Development Orphan Fund Moderators Appeal Evening of Music Tractor Run GBIBB Enrollment Little Rascals Wider World Publications Playgroup Boys Brigade Girls Brigade Sunday School Club pw Pots of Clay Social Committee Saltshakers Mens Breakfast Graveyard Account 107.541 16,230 7.492 2,547 739 755 510 255 249 12.725 7,492 2,547 739 755 510 255 249 35 38,505 35.OIxi 146,046 10) 196 65 196 65 192 -30 206 4,280 4,253 523 485 320 380 60 -90 206 4.216 9,494 29 3.248 816 3.901 7.744 316 2.823 469 115 -200 4,395 5,803 236 810 1,550 -287 325 247 .2 -l(M) 492 103 -1 492 106 214 214 260 561 io 211 io 211 270 772 118,884 47.420 240,009 144,449 40,940 40.880 34,400 159,764 136.353 8,096 0 248,105 181 Page