an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (NIC105560)
an CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES AI¥NUAL REPORT The TSteeS present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Slalement of Assets and Liabilities as al that date. REFERENCE AND ADMINISTRATIVE DETAILS C.lough Congregation of the Presbyterian Churth in Ireland. Correspondence address: 48 Springmount Roa(t GlarryfoTI Ballyrnen Co. Antrim. BT44 9RB. Registered Charity in Northern Ireland INIC105560). CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Mr Stanley Alexander Mr Jack Compion MT Sammy Currie Mr Raymond Frew Mr Ross HuMpI¢Y Mr Robin Johnston Mr James Mcwilliams Mr Alex Waide MT Robin Cherry Mr Lyle Cubitt Mr lan Ferguson Mr George Gregg Mr lan Johnston Rev David Mcmillan Mr Harold Richmond Mr Geoff Wylie PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: TreasureTS'. Rev David Mcmillan Mr lan Johnston Mr Wallace Gregg & Mr Alan Finlay INDEPENDENT EXAMINER James Gillespie (F.C.A.) Stevenson and Wilson Chartered Accountants 22-30 Broadway Ave, Ballymena. BT43 7AA. Danske Bank l Broadway Avenue, Ballymena. BT43 7PE.
Presbyter an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES AIYNUAL REPORT (cont'd) STRUCTURE AND MANAGEMEwr The KÉrk Session The charity trustee5 of the congregation are the Members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch ov¢r and promote the spiritual interest of the congregation and of persons not cormected with any congregation who are within its bounds. It ensures pastoral care 15 in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Cornmittee the iempordl affairs of the congregation including administering funds (excluding those specifically under session s control) and Property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Conmnittee. The Kirk Session consists of the ordained minister and the ruling elders of the COnegatIon. All members are entitled to propose. speak and exercise equal votes at meetings. except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held at least six times in each year. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote. Presbytery Under the Presbyterian Church in Ireland fonn of governance the cory)orate oversight of a congregation is the responsibility of a Presbytery which superinlends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Clough congregation of the Presbyterian Chwch has been assigned to the Ballymena Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The Generdl Assembly is the SUPTeme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority. in dealing with all rnatters brought before it. The General Assembly is nomially constituted during the fst week in June for worship and to conduct its business. At the end of business, it 15 dissolved. The membership of the General Assembly consists Tnainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.
Presbyter an CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) DESCRIPTION AND PURPOSE The charitable putpose of the congregation 15 the advancement of religion. Clough congregation of the Presbyterian Church is a conggatIon of the Presbyterian Church in Ireland. The PresbyteTian ChuTch in Irelan¢ as a Reforrned Church within the wider body of ChTlSt is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable ber members to play their part in fulf1Th8 God's mission to our world. The congregatiOT] s mission statement is as follows= Clough Presbyterian Church exists to propagate the Christian faith / religion in the village of Clough. Co. Antrim. The Spiritual vitality and the Material I social wellbeing of the local conununity are of paramount concern to the Trustees. As those who have subscribed to the Westminster Confession of Faith, the Trustees seek io promote a culture where God is glorified, honoured and enjoyed - both in word and deed. Furthemore, the Kirk Session seeks to provide a wann, caring and paslorally-sensitive environmeni for the entire family. The family can, as a unit, experience the privilege of worshipping together at our stated services. In additio there is a nurnber of youth organisations that seek to enhance the educational, sporting and social skills of the children and teenagers Cntrusted to our care. In short, Clougb Pr¢sbyt¢rian Church is a God-c¢ntr¢d. ¢ommunity-based and family orientated cotnmunity of Christians. ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visiioTS are welcome to join. The Sacrament of the Lords Supper was observed on two occasions (May and November) during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus ChJisl are admitted to the Lord's Supper. In May 2022, we welcomed five new members who had received membership training from the Rev. Mcmillan. The congregation holds regular bible study meetings and has a wide range of organisations including: S(mday School Indoor Bowing Club Boys, Brigade Girls, Brigade CoN]ect Junior Christian Endeavour Holiday Bible Club Choir
Presbyter an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) AClllEVEMENTS AND PERFORMANCE Worship and prayer The congregation meets for worship each Sunday at 12 noon ( I lam July & August) and 7pm October to April, Crèche is provided for pre-school children during morning worship and other childTeT] UP to the age of eight leaving the main church during the Service for children's church. During the week the Mid-week PrayeT and Bible SNdy provides an opportuniry for members to meet together for fellowship, to study the scrÈptures and for a time of prayer. As well as our regular services during the year we acknowledged God's gift of new life at six Sacrarnents of Baptism, together with one adult baptism. There was one marriage service conducted in the Church during 2022. During the year we had 6 people connected with the congregation who passed away and we sought to comfort those families. At 3 l December 2022 there were 305 communicant rnembers and 280 families conT]ected with the congregation. The average attendance at morning worship in 2022 was 140 and 40 at the evening service. Pastoral care Members of the congregation who are unable lo attend church due to sickness or age are visited on a regular basis by the minister and elders. Mission and outreach The mission aspect of the congregation is founded on the mission purpose as set out above and manifests itself Én various ways as compassionate Christianity. Organi5ations under the direct control of the Congregation such as GB, BB, CE and Sunday School cater not only for the young people of the Church but for young people from the local community who have no c(mnection with the Congregation. The midweek prayer meeting, Connect and the bowling club caters for the congregation members and are open to the wider community to attend. At local level tbe congregation is connected with the Primary school and the School is granted use of the Church premises for their annual Christmas presentation. Reverend Mcmillan regularly attends the school to conduct morning worshTP. Glaryford Young Farniers Club hold their annual Service in the Church every otber year and the Loyal Orders are granted pern]ission for their annual church services. The collgregation supports the local Church of Ireland at their annual harvest service and also if they have fund raising events. Apart fron] Freewill offering, repair Fund and the United Appeal charitable donations by the Congregation and the associated organisations have been made inter alia to the following. The Royal British Legion, European Mission Fellowship. The Moderator's Appeal, Leprosy Mission, Mission Fund homeloverseas, World Development Appeal and the Bible Society.
Presbyter an CLOUGH CONGREGATION OF THE PRESBYTERIAN CItURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission and outreach (cont'd) Given the current cost of living crisis. the church wanted to do something to help those in the community who were struggling. The Trussell Trnst h&s setup Foodbanks throughout tbe UK to provide emergency food for those facing hunger and extreme poverty and our local food bank is Tun from Ballymena. After visiting with the tearn, an appeal was made in our church asking the congregation to donate non-perishable items which would be used to make up food parcels to help individuals or farnilies. Lists of suggested non-perishable items were made available in the pews and the congregation was encouraged to leave items at the collection point in the vestibule over a 4-week period in April 2022. Two full car loads of items were delivered and these were greatly appreciated a5 supplies had been running low. After being in touch with the organiser of the Foodbank, we heard how stocks were running low after the holiday period, a fvrther appeal was made in church during the month of September 2022. The foodbank shelves were replenished after a car full of generous donations were dropped off on Thursday. 15th September 2022. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission persomel at home and overseas. assists congregations with the deployment of locally based staff. enables church planting, Provides grant support for the upkeep of church premises, assist with the riuming costs of Union Theological College, the Church's training college for ministy Students, and financially supports congregation in the area5 of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the denominations annual World Development Appeal and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbery by our minister and one of the elders. This provtdes an important link between the congregations and the wider structures of the church. General Assembly The minister and the representative elder were nomÉnated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland, held in Assembly Buildings in Belfast. The meeting normally takes place in June each year. Property There were no propety projects undertaken during 2022. Expenditure related to general repairs and ongoing maintenance.
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Organisations s, Bri ad¢ September 2022 saw the return of BB following the paodemic. First Clough Company of the Boys 'Brigade is comprised of three sections nom)ally meeting each week between September and March. We had three officers, five helpers and 35 boys on our register, from the ages of 4-18. We provide a wide range of activities each evening such as games. drill. badge work and bible study. Girls, Bri ade The Girls, Brigade also recommenced in September 2022. The Company had over 50 giTls on their Tegister together with a good number of officers and helpers. Girls are also encouraged to take part in the Duke of Edinburgh Awards scheme. through our company. Junior Christian Endeavour The Junior C.E. met formightly from January 2022 to 27 March 2022 when we held OUT CE Family & Friends Service (o mark the end of the winter season. During the service the children sang. recited the Psalm 23 which they had been leaming. shared with the congregation the work of Spud Bear ministrie5 and the Rev Mcmillan provided the address. After the summer recess. Junior CE resumed in September 2022. We started our new session with 23 chlldren on our register aged between 4 and I l years. From September we looked at the stories of Jesus as told in the gospel of Luke. We started with John the Baptist and worked our way through to Jesus starting his ministy and selecting his disciples. Luke wanted to give an accurat¢ account of the life of Jesus. And we have tried to do the same in CE as we have prescnted Jesus to th¢ children. It is our hope and prayer that all will place their trust in Jesus. You are never too young to give your heart to God. In Matthew 19 v 14 Je5US told the disciples "Let the little children come to me and do not hinder them, for the kingdom of heaven belongs to such as these" We had Lyllne Dornan visit the CE children in November and she shared photos and stories of her recent trip to Kenya with Friends of Vi5pa. Our children listened so well and we were able to give Lynne a small donation to help with the ongoing work at the orphanage. We fmished the year with our Christmas Party on 20th December 2022. The children enjoyed a scavenger hunt and 'Pin the nose on Rudolf before an epllogue by the Rev Mcmillan and refreshments. Holida Bible Club After 2 years of online meetings, the Holiday Bible Club resumed for face-to-face meetings on Monday, 25 July and runnittg 5 evenings from 6..30- 8pm. It w&s so good to welcome the boys and girls back into the church halls. God blessed the club by providing plenty of leaders. safety each night. glorious weather all week. with the exception of a small blip on Friday Night. and an a18 llUllLber of children - 84 children registered and an average of 72 attending each evenillg. We had a bit of a Secret Agent theTne going on during the week. Through our guest speakers, Ruth Moxen and Ivor Hutchinson, the children heard about God's Rescue Mission for the Israelite5. Moses at the age of 80. wa5 tasked with going to Pharaoh to &sk him to set God's people free. The Mission appeared impossible, but we found out all things are possible wkth our God. Ruth and Ivor also told the chtldren about God'5 rescue plan for us. How Jesus wa5 sent to die on the cr055 to seek and to save the lost. The challenge to the children, should th¢y choose to accept it, was to invite the Lord Jesus into their hearts as Lord and Saviour.
Presbyter an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Organisations (cont'd) Choir During 2022 the choir was able to meet again and assist with leading the prdiSe at each morning service. Attendances range from 15 to 30. The choir is often accompanied by a number of insttillnentslists. Connect The Connect ladies group meets most Jnonths and provides opportunities for the18dies withlln the congregation to hear guest speakers and fmancially support charitable causes. During 2022 they 5UPPOrted Street Pastors, Nl Childrens. Hospice, PCI Mission Fund, Rival Movement and Hope & Light. Indoor Bowlin Club The Indoor Bowling norn)ally meets on Tuesday nights from September to March. Average attendance 07] club nights was approxirnately 20. The club competed in the local churches, league. Sunda School Because of COVID restrictions, we sLgrted the year 2022 with Sunday School for primary aged children only, meeting in the main Church hall with chairs spaced I metre apart. This limited our activities somewhai. but we were still able to have a Bible story, prayer, memory verse and craft or colouring activity each week. We were pleased to be able to hold our Children's Day service in June with the children from Sunday School fonniTJg the choir and leading the worship. In September 2022 we welcomed our secondary school age group back. though smaller in number than pre-covid, At this stage we had a total of 64 children and young people on our Sunday School and Bible class roll. Our 9 teachers (and I helper) continue to use the 'Go Teach, materials as the basis for their lessons week by week. supplementing this with Crafts, games and singing. We finished the calendar year Wlth a Christmas paty for primary children and a movie and pizza evening for those of secondary school age. Volunteers The Trnstees wish to acl(nowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland rneets the public benefit requtrement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs &s set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities foT response to Bible teaching. In turn, this framework leads to prdctical expressions of Chrislian beliefs and standards in the local community such &5 through the care of those in need (including the sick. disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almosc all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways, The benefits are demonstrated through regular evaluation of the services and infornial and ad-hoc feedback from members. their families. and members of the public. The purpose does not lead io harn. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incAdental and necessary in order to rther our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families. other individua15 that the Presbyterian Church in Ireland is in direct and indirect contact wiih, the community tn which pastoral services are provided and other comtnuDlties throughout Northern Ireland. the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisati0Ths, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions lblIC benefit requirement StatOry guidance.
an CLOUGH COIYGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 41 O contributors during the year 2022 (419 in Previous year) donating a total of £82,206 (£79,399 in previous year). Total incotne of the conegatiOn durÉng the year was £162,560 compared to £128,157 in the previous year. The income figure for the current year included a one-off legacy of £25,000. Total expenditure increased from £130,602 An 2021 to £142,593 in 2022. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the aTmual report and the financial statements of the congregalion in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250.000. the Trustees have elected under Section 64(3) of the Charities Acl (Northern Ireland) 208 to Prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congr¢gation's transactions and disclose with reasonable accuracy at any lime its fmancial p051tion. They are also responsible for safeguarding the assets of (he congregalion and hence for taking reasonable step5 for the prevenlion and detection of fraud and other irregularilies. Approved by the Kirk Session on 15th May 2023 and signed on its behalf by: Signature.. Signature.. Name: Rev. David Mcmillan Name: lan Johnston
Presbyter an INDEPENDENT EK4MINERS REPORT TO THE TRUSTEES OF CLOUGH CONGREGATION OF THE PRESBYfERIAN CItURCH IN IRELIUYD I report on the accounts of Clough congregation for the year ended 31 December 2022. which are set out on pages 11 to 17. Respective responsibilities of eharity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general DirectiODS given by the Con]tnission under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounts &s required under section 65 of the Charities Act aTJd my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b} of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceTning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. Thai the accounts do not comply with the accounting requirements of the Charities Act 4. That there is fLffther information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matter5 (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. ames Gil espie (F.C.A.) Stevenson and Wilson 22-30 Broadway Avenue Ballymena BT43 7AA Chartered Accountants Date." 15 May 2023 Jo
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT) FOR THE YEIlR ENDED 31st DECEMBER 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment income Other income 121.641 42 18 168 34,237 2211 310 382 3,312 155,878 2,253 328 789 3,312 125,361 249 327 955 1,265 239 Total Receipts 121,869 40.452 239 162,560 128,157 Payments Raising funds Charitable activities Other expenditure Capital expenditure 2,214 96,388 16,698 2,214 117,7S2 20,621 2,006 1,166 97,914 15,454 16,068 21J64 3,923 2,006 Total Payments IISJOO 27,293 142,593 I30.602 Net reeeipts l (payments) Transfers betwecn funds 6,S69 893 13,159 (654) 239 (239) 19,967 (2,445) Net movement ID funds 7,462 12,505 19,967 (2,445)
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2022 Unreslrieted Funds Restrieted Funds Endowment Total Funds Total Funds Funds 2022 2021 Funds Reconciliation- Note 11 Bank, cash and investments at start of year Net movement in funds Movement in value of PCI investtnent 369,779 7.462 48,773 12,50S 19,976 438,528 19,967 (1,530) 438,850 (2,445) 2,123 (1,530) BAnk, cash and investments al end of yegr 377,241 61,278 18,446 456,965 438,528 Bank and Cash Balances PCI investment fitnd Bank deposit accounts Bank current accounts 17,085 41,454 398,426 18,615 41,285 378,628 4S6,965 438,528 Other Assets Fixed Assets - Note l O Church and Hall building5 and contents New manse building at 15, Manse Roa Clougb Gift Aid receivable on donations 3,404,696 482,756 16J40 2,791,351 348,467 16,000 3,903,792 3,155,818 Liabilities Accruals Other creditors 3,036 1,710 2,575 3,036 4,285 Approved by the Kirk Session on 15th May 2023 and signed on its behalf by: Signature: Signature- Name: Rev. David Mcmillan Natne: Ian Johnston 12
an CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER 2022 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 ndS are funds, the capital of which must be retained either pernianently or at the congregation's discretion. the income derived from the endowment is to be used either as restricted or unrestricted income fijnds depending upon the purpose for which the ¢ndown)ent was e5tabli5hed in the fwst place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purpose5 intended by the donor and (b) revenue donations or granls for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investmeJ)t is apportioned to the individual funds on an average balance basis. Unrestricted ndS are income funds wbicb are lo be spent on the congregation's general purposes. Designaled fun(ts are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Ullrestrieted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Reeorded giving: Loose collections Donations and gifts Gift Aid Organisation and rnetnbership fees Legacy received 2,450 82,306 11,885 2,450 112,744 15,684 1,739 105,891 17,513 218 30,438 3,799 25,000 25,000 121,641 34,237 155,878 125,361 13
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Charitable activity - publications Charitable activity - Other 42 630 1,581 672 1,581 249 42 2,211 2253 249 OTHER TRADING ACTIVITIES Unreslric*ed Funds Restricted Funds Endowmenl Funds Total 2022 Total 2021 Rental income Sundry income 310 310 18 310 17 18 18 310 328 327 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Deposit interest 168 382 239 789 955 168 382 239 789 955 OTHER INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Rates refund Education Board Grant Other receipts 725 540 3,000 312 3,000 312 3J12 3,312 1,265 14
an CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conlinued) RAISINC FUNDS Unrestricted Funds Restricted Funds EndoTrvment Funds Total 2022 Total 2021 FWO envelopes 2214 2,214 1.166 2,214 2,214 1,166 CHARITABLE ACTIVITIES Unre$lricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Ministry and support staff costs General Assembly Assessments Event5 and catering expenses Congregational running expense5 Stationery and teaching materials Presbytery fees Publications Donations to missions and charities 62,568 23,422 557 3,025 2,071 650 351 62,919 24,333 1,352 6,198 2,071 650 615 19,614 60,754 19,915 109 4,070 1,017 575 66 11,408 795 3,173 615 15,519 4,095 96J88 21 J64 117,752 97,914 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Repair5 and maintenance Utilities Governance costs Accountancy 3J65 3,365 14,153 613 2,490 3,657 9,727 360 1,710 14,153 55 2,490 558 16,698 3,923 20,621 15.454 15
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) io. FIXED ASSETS The assets of the Church comprise: Church and hall buildings, store5 and COTTrtents at 35 Sprinwount Rd. Clough. Ballymena Manse at 15 Manse Road, Clough BT44 9RE All of the above assets are included in the Statement of Assets and Liabilities at their current insurance valuation. Any fLxed assets purchased for use by the charity have been capitalised if they can be used for more than one year and cost at least £2.500. They are valued at cost or, if gifted, at the value to the charity on receipt. The Trustees have agreed that any fixed asset addition with a value of less than £2.500 does not need to be shown as an asset and will simply be written off as expenditure in the year of purchase. This is reviewed on an annual basis by the Trustee$. 16
an CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conlinued) 11. FUND BALANCES Fund Balance at 1st January 2022 Total Receipts Total Payments Surplus I (deficit) Movement in PCI investment value Transfer between funds Balance at 31st December 2022 UDre$tricted Funds No.] account Session account Progressive Building Society account 50,760 277,733 121,701 110,365 4,935 11,336 (4,935) 893 62,989 272,798 41,286 168 168 41,454 369,779 121,869 115,300 6,569 893 377,241 Restricted Funds No. l account Repairs account Sunday School account Connecl accoullt Choir account Junior Christian Endeavour account 14,989 17.271 298 3,961 12,770 5.680 304 4,154 282 2,219 11.591 (6) (193) (281) (15) 2,204 24,546 15.457 2,829 723 12.955 15.463 3.022 1,004 489 2,118 1,136 1,036 652 311 147 534 12 (223) 135 266 2,253 1,106 1,036 Boys Brigade accouni Mid-week account Youth Club account Mission Support account Indoor Bowling Club account 30 (30) 13 (13) (639) 2,949 7,949 73 3,441 (73) 33 2,876 7,982 Girls Brigade account 3,474 48,773 40,452 27,293 13,159 (654) 61,278 Endowment Funds PCI Fund Progressive Building Society account 18,615 229 229 (1.530) (229) 17,085 1,361 10 10 (io) 1,361 19,976 239 239 (1,530) (239) 18,446 TOTAL 438,528 162,560 142,593 19,967 (1,530) 456,965 17