CROSSGAR CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2023
NIC 105408
Note
Unrestricted Restricted Endowment
Funds
Fund5
Funds
Total
Total
2023
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other Income
30379
14246
9317
225
501
44625
9317
225
581
261
53036
8343
80
261
296
150
Sub Total
30720
24289
55009
61825
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
30720
24289
55009
61825
Payments
Raising funds
Charitable activities
Investment costs
Other Expenditure
296
27885
296
61301
296
55417
33416
863
Sub Total
28181
33416
61597
56576
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
28181
33416
61597
56576
Net receipts / (payments)
Transfers between funds
2539
-425
-9127
425
-6588
5249
Net movement in funds
Funds brought forward
2114
46028
-8702
23626
-6588
69654
5249
64405
Funds carried forward
12
48142
14924
63066
69654
Page I

CROSSGAR CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
Total
2023
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
46028
2114
23626
-8702
69654
-6588
64405
5249
Bank and Cash at end of year
48142
14924
63066
69654
Bank & Cash Balances
Bank Accounts
Cash in Hand
69037
617
69654
Other Assets
Fixed Assets- Note 10
Investments- Note 11
Gift Aid receivable on donations
1 $I￿5b 1406029
2630
2630
2630
1408659
Liabllltles
Loans
Other
Approved by the Kirk Session at a meeting on 262lfrand Signed on its behalf by
N ame.. kAIL) * Ic>hJES
Name:
LQILLIAM Ld Rt ID
Date
30/06loul¥
Date
3./ots laoaL
Page 2

CROSSGAR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elected
to prepare its accounts on a receipt5 and payments basis, in accordance with the provisions
in The Charities (Accounts and Reports} Regulations (Northern Ireland) 2015.
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 lal income from endowments which is to be expended only on the
restricted purposes intended by the donor and Ibl revenue donations or grants for 3 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 bas1S.
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
Funds
Endowment
Funds
Total
2023 Total
2022
Recorded giving
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
24712
568
9201
1069
597
2085
1294
33913
1637
597
7184
1294
35575
1052
9750
6659
5099
30379
14246
44625
53036
Page 3

CROSSGAR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Fund5
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Other
6946
6946
7053
760
1959
1959
412
412
530
9317
9317
8343
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restrleted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of premises
Trading income
225
225
225
225
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Bank interest
General Investment Fund
Other investment income
261
261
80
240
213
83
80
240
80
501
581
296
Page 4

CROSSGAR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conyd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2023
Periodicals
Other income
192
69
192
69
150
261
261
150
RAISING FUNDS
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
296
296
296
296
296
296
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
Total
2023
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Premises Costs
Congregational running expenses
Repairs and Maintenance
Refurbishment
Donations to Missions and charities
Governance costs
2024
185
22935
2024
185
25227
2027
214
24512
2292
2741
14203
9276
16944
9276
14957
3260
7645
7645
10447
27885
33416
61301
55417
Pge5

CROSSGAR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Loan Interest
Other Expenditure
863
863
10.
FIXED ASSETS
The congregation owns the Church premises situated at Moneybrannon Road and the
associated fixtures, fittings, plant and machinerv.
These have an insurance value of:.
Church Building and Contents, and
Church Hall Buildings and Contents
683,392
841,658
1,525,050
11.
INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2022
Endowment Funds
General Investment Fund
Other investments
2630
2630
2630
2630
Other Investments
General Investment Fund
Other investments
TOTAL INVESTMENTS
2,630
2,630
Page 6

CROSSGAR CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
12.
FUND BALANCES
Fund
Balance at
start
Surplus /
(Deficit)
Receipts
Payment
Balance at
end
Transfer
Unrestricted Fund5
General Fund
46028
30720
28181
2539
-425
48142
46028
30720
28181
2539
-425
48142
Restricted Funds
Property Fund
pw
United Appeal
Choir
Sunday School
Missionary Outreach Fund
Mary Robinson Estate
Youth Fellowship
Belfast City Mission
W.D.A.
Presbyterian Children's
Poppy Appeal
Leprosy
Moderator's Appeal
Tear Fund
C.E.F.
-730
471
13444
756
3995
13
797
630
240
2849
460
125
320
75
19514
579
3995
-6070
177
-285
-200
-7085
448
795
919
31
16727
5413
13
49
-570
-160
-2141
808
968
-54
16567
3272
748
1200
400
4990
460
125
320
75
485
360
225
360
225
425
-425
425
23626
24289
33416
-9127
425
14924
TOTAL CASH FUNDS
69654
55009
61597
-6588
63066
Page 7