LECKPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Note Unrestrirted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 77,897 25,835 14,436 103,732 14,436 372 2,476 95,842 7,755 663 2,249 372 1,924 552 Sale of Investments Sale of fixed assets Loans Received Total Recelpts 80,193 40,823 121,016 106,509 Payments Raising funds Charitable activities Investment costs Other 709 71,443 709 100,675 731 74,037 29,232 9,767 9,767 23,899 81,919 29,232 111,151 98,667 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 81,919 29,232 111,151 98,667 Net receipts / {paymentsl Transfers between funds (1,7261 1,300 11,591 (1,300) 9.865 7,842 Net movement in funds Funds brought forward (426) 87,941 10,291 25,648 9,865 113,589 7,842 105,747 Funds carried forward 12 87,515 35,939 123,454 113,589 13
LECKPATRICK CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES As at 31 December 2023 Unrestricted Restricted Endowment Funds Funds Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 87,941 {426) 25,648 10,291 113,589 9,865 105,747 7,842 Bank and Cash at end of year 87,515 35,939 123,454 113,589 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts/Cash in Hand 123,454 113,589 123,454 113,589 Other Asset5 Fixed Assets- Note 10 Church Prernises Fixtures, Fittings & Equipment 3,475,257 3,232,797 Investments- Note 11 Gift Aid receivable on donations 125,966 115,512 3,601,223 3,348,309 Liabilities Loans Oth@r Approved by the Kirk Session at a meeting on 20 February 2024 and signed on its behalf by IName] A . [Date) 20 [Namel g¢ [Datel 14
LECKPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 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. 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 a5 restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds cornprise (al 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 Funds Endowment Funds Total 2023 Total 2022 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 64,959 656 16,137 81,096 656 6797 15,183 70,969 422 9,157 15,293 6,797 2,901 12,282 77,897 25,835 103,732 95,841 15
LECKPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Income from charitable activities Fees from grave opening Fundraising events Membership fees Grants 1,517 1,517 1,337 6,723 4,796 1,400 6,723 4,796 1,400 1,180 3,838 1.400 14,436 14,436 7,755 4. OTHER TRADING AcfiviTIES Unrestricted Restrirted Endowment Funds Funds Funds Total 2023 Total 2022 Electrlcity Way leave Fee for grace opening Use of Church & Hall 42 100 230 42 100 230 34 599 30 372 372 663 INVESTMENT INCOME Unrestricted Funds Restritted Funds Endowment Funds Total 2023 Total 2022 Deposit interest General Investment Fund Rents investment properties Other investment income 57 495 57 2,054 1,559 2,212 365 365 30 1.924 552 2,476 2,249 16
LECKPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER INCOME Unrestricted Restricted Funds Funds Endowment Funds Total 2023 Total 2022 Insurance claims RAISING FUNDS Unrestrlcted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 FWO envelopes Fundraising events 709 709 731 709 709 731 CHARITABLE AcfiviTIES Unrestricted Funds Restrlrted Funds Endowment Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities 6,624 806 39.768 24,245 6,624 806 39,768 39,550 13,927 6,520 795 13,631 37,600 15,491 15,305 13,927 71,443 29,232 100,675 74.037 17
LECKPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 OTHER EXPENDITURE Unrestrlcted Funds Restricted Funds Endowment Total 2023 Funds Total 2022 Manse kitchen & garage roof 9,767 9,767 23,899 9,767 9,767 23,899 10. FIXED ASSETS The congregation owns the Church prernises situated at 40 Berryhill Road Artigarvan, Strabane, the Manse situated at 27 Berryhill Road Strabane and the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,475,257 11. INVESTMENTS The congregation ha5 the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund 125,966 115,512 125,966 115,512 18
LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2023 12. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Fund 87,941 80,193 81,919 (426} 1,300 87,515 87,941 80,193 81,919 {426) 1,300 87.515 Restricted Funds Property Fund United Appeal British Legion Poppy ApDeal World Development UDR Benevolent Fund Pres. Children'5 Society Benevolent Fund Scripture Union Tuesday Club Bowling Club pw Mums & Tots Boy's Brigade Girl's Brigade Sunday School Smiles Foundation Students Bursary Fund 13,555 14,265 8,134 331 822 231 7,727 8,134 331 822 231 103 6,538 20,093 100 2,586 2,586 500 398 500 {100) {400) (300) (300) (500) (300) 288 412 473 414 3,808 2,851 1261 371 268 3,817 1,878 4,159 5,376 1,066 (127} (1321 1,365 67 1,688 1,192 {300} 161 280 1,838 481 5,496 4,043 961 2,152 1,511 1,971 3,884 1,366 103 103 25,648 40,824 29,233 10,291 (1,300) 35,939 Endowment Funds General Investrnent Fund Total 113,589 121,017 111,152 9,865 123,454 19