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 pRE5B￿ERIAN 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