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 PREsB￿ERIAN 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