CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC105560)
Presbyter CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Tbe Trnstees PTesent their Annual Report and Financial Statement5 for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMTNISTRATIVE DETAILS Clough Congregation of the Presbyterian Church in Ireland. Correspondence adLtres5.' 48 Springmount Road. Glwford, Ballymen4 Co. Antrim. BT44 9RB. Registered Charity in Northern Ireland (NIC105560). CHARITY TRUSTEES The Charity Trustees who setved during the year or who were tmstees at the date of thi5 report were: Mr Stanley Alexander Mr Robin Cherry Mr Jack Compton Mr Lyle Cubiti Mr Sarnmy Currie Mr lan Ferguson Mr Raymond Frew Mr George Gregg Mr Ross Humphrey Mr Ean Johnston Mr Robin Johnston Rev David Mcmillan- resigned 315r December 2023 Mr James Mcwilliams Mr Harold Richmond Mr Alex Waide Mr Geoff Wylie PIUIYCIPAL OFFICE BEARERS Minister.. Convenor.. Clerk of Session: Treasurers.. Rev David Mcmillan- resigned 3151 Deceniber 2023 Rev Trevor Kane - appointed I St January 2024 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. BANKERS Danske Bank l Broadway Avenue. Ballymena. BT43 7PE.
an CLOUGH CONGREGATION OF THE PRESBYfERIAN CItURCH IN IRELAND TRUSTEES ATrINUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Kirk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing documeni, The Code, the book of the conslinition and government of ihe Presbjterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. 11 ensures p&storal care is in place in ihe congregation and seeks to flther the contribution of the Church to Christian witness and service in ihe local community. The Kirk Session has d¢l¢gated to its Congregational Comminee the temporal affairs of the congregatlOD 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 Committee. The Kirk- Session consisis of the ordained minister and the ruling elders of the congregation. All membeTS are entitled to propose, speak and exercise equal voles at meetings, except that the Moderator, the minisiers in active duty iu the congregation, h&$ no deliberative but only a casling vote. Stated meetings of the Kirk session are held at least six times in each year. To be chosen for the office olthe eldership in the congregation a person must be a voling member and a regular attendant on ils 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 fom of governance the corpordte oversight of a congregation 15 the responsibility of a Presbytery which superintends generally the spiritual and tempordl affairs of the congregations assigned to it by the General Assembl> of the Prc5bytcrian Church in Ireland. Clough congregation of the Presbyterian ChurLh has becn assigned to the Ballymena PrL'sb)'tery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the aclive ministers of congregations &ssigned 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 General Assembly is the supreme court of the Church. representing in one body the whole Church and acting a5 Its supreme legislative, administration and judicial authority. in dealing with all matters brought before it. The General Assembly is nomially constituted during the first week in June for worship and to conduct its business. At the end of business it is dtssolved. The membership of the General Assemblv consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CIIURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Clough congregation of the Presb)rterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reforn]ed Church within the wider body of Chrisi is grounded in the Scriprures, 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 fvlfilling God's mtssion to our world. The congregation s mission statement is as follows: Clou.h Presbyterian Church exist5 to propagate the Christian faith I religion in the village of Clough, Co. Antrim. The spirial vitality and the material I social wellbeing of the local community are of paramount concern to the Trustees. As those who have subscribed to the Westtninster Conf¢ssion of Faith. the Trustees seek to promote a Culture where God is glorified, honoured and enjoyed - both in word and deed. Furthennore, the Kirk Session seeks to provide a warm, caring and pastordlly-5ensitive environment for the entire faniily. The family can, as a unit, experience the privilege of worshkpping together at our slated serviccs. In addition. there is a number of youth organisations that seek to enhance the educational, sporting and social skills of the childreTJ and teenagers entrusted to our care. In short, Clough Presbyterian Church is a God-centred, communiry-based and family orientated conununity of Christians. ACTIVITIES AND OWECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper was observed on nyo o¢c8sions (May and October) during the year and all those who have been baptis¢d and who have made a profession of taiih tn the Lord Jesus Christ are admitted to the Lord's Supper. In May 2023, we welcomed two new members who had received membership training from the Rev. Mcmillan. The congregation holds regular bible study meetings and has a wlde rdnge of organisations iD¢luding'. Sunday School Indoor Bowing Club Boys, Brigade Girls, Brigade Connect Junior Chrislian Endeavour Choir Youth@Clough
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation meets for worship each Sunday at l? noon (I l am July & August) and 7pm October to April. Crèche is provided for pre-school children during morning worship and oiher children up to the age of eight leaving the main church during the service for children's church. During the week the Mid-week Prayer and Bible Study provides an opportunity for members to meel together for fellowship, to study the scriptures atjd for a time of prayer. A8 well as our regular services during the year w¢ acknowledged God's gift of new life al six Sacraments of Baptism, (ogcther with one adult baptism. There were no mrIage services conducted in the church during ?023. During the year we had 8 peopl¢ connected with the congregation who passed away and we sought to comfort those famili¢s. At 31 December 2023 there were ?90 communicant members and ?75 families connected with the congregation. The average attendance at morning worship in 2022 was 140 and 40 al the evening service. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister and elder5. Mission and outreach The mission aspect of the congregation is founded on the mission purpose as set out above and manifests itself in various ways as compassionate Christianity. Organisations under the direct control of the Congregation such as GB, BB, CE. Sunday School & Youth@Clough cater not only for the young people of the Church but for young people from the local community who have no connection with the Congregation. The midweek prayer meeting, Connect and the bowling club Liltcr for the congregation members alld a open to the widcr community to attend. At local level the congregation is connerted with the Primary school and the School is granted use of the Church premises lor their annual Christmas presentation. Reverend Mcmillan regularly attends the school to conduct morning worship. Glarryford Young Farniers Club hold their annual service in the Church every other year and the Loyal Orders are granted peTmis5ion for their annual church services. The congregation supports the local Church of Ireland at their annual harvest Service and also if they have fund raising events. Apart from Fre¢will 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.
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission and outreach (cont'd) With the continued cost of living crisis, Clough Presbyterian Church held two Foodbank Appeals in 2023. The congregation were asked to bring non-perishable food items and toiletries to the collection point in the vestibule during the months of February 20?3 and September 20?3. After tbe items were sorted and dated, they were delivered to our local food bank" in Ballyloughan Presbyterian Church, where they were gratefully received. Philippian5 2 v 4 "Let each of you look not onty to his own interests but also to the interests of others" The congregation SUPFK)rts the United Appeal for Mission which is a central fld 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 whai the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations With th¢ deploymenl of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, tlie Church's training college for ministry Studenis, and fancIallY supports congregation in the areas of worship. discipleship, global mission, outreach, leadership and pastoral care. The congregation a150 contribuies to the denominations annual World Developmeni Appeal and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbyiery by our minister and one of the elders. This provides an important link between the congregations and the wider structures of the church. General Assembty The minister and the representative elder were noniinated to attend the meetings of the General Assembly of the Presbyterian Church in Ireland, held in Assembly Buildings in Belfast. The meetings took pla¢e in June 2023. Property There were no property projects undertaken during 2023. Expenditure related to general repairs and ongoing maintenance.
an CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Organisations s, Bri ade First Clough Company of the Boys 'Brigade is comprised of three sections meeiing each Friday evening between September and March. We had five officers. three helpers and 43 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 session started in early Sepremkr with over 60 girls aged 3 to 18 on the register. Each week the girls look part in craft scripture and games. The th¢me for Scripture this year was God's Promises. The girls also took part in the Ulster Scots Programrne alongside GBN I. unior Christian Endeavour Junior C.E. met from January to March 2023. Twenty-three children were on the register aged between 4 and I I years. C.E. met fortnightly, with only one night cancelled in January due to the winty weather conditions. The children learned storie5 of Jesus as told in the gospel of Luke" including Jesus starting his ministry and calling his disciples. Luke wanted to give an accurate account of the life of Jesus, and at C.E. the leaders have tried to do the same as they presented Jesus to the children. In Matt 19 v 14 Jesu5 told the disciples 'Let the little children come to me and do not hind¢r them, for the kingdom of heaven beloiigs to such a5 these" The se&8on finished with a Family & Friends Service on Sunday, 2 April 2023. The children took part in the service before Eve Mcmullan, E3 Schools, Worker, shared God's word with the congregation. Junior C.E. rnade financial donations to support the work of Eve Mcmullan, Friends of Vispa and Mission wAthoui Borders in Ukraine, Youth Youth@Clough kicked off on 30 June 2023 for young people aged 11-16 years. Tl)irty-three young people turned up flir the first event which included inflatables. a BBQ and Robert Edwards sharing his testimony. Listening to feedback from the young people the oan1TAtiOn decided to meet fortnightly from Sepiember 2023 on a Saturday night from 7..30 - 9".30 pm. Along with fun, game5. tuck shop and free foo(L God's word is shared with the young people. A number of speakers from local churches have been invited: Rev. David McGaughey, Rev. Roland Watt, Rev. Alaistair Mccracken, Tracy Agnew and Tom Saunderson. There have also been 'Tea, Toast & Testimony nlts, when the leaders have shared iheir testimonies. On average 15-20 young people attend regularly, with half having no afFiliation with Clough Presbylerian Church. There is a rota for the 14 leaders so they should only have to attend once a month. Although still early days foT Youth@Clough. leaders and young people are enjoying the fun and fellowship while God's word is being shared.
an CLOUGH CONGREGATION OF THE PRESBYTERLIN CHURCH IN TRELAND TRUSTEES ANNUAL REPORT (cont'd) Organisations (cont'd) Choir During 2023 the choir again assisted with leading ihe praise at each morning service. led by our direclor of music, Mrs. Jackie Wylie. Attendances range between 15 and 35 and the choir is accompanied by a number of instnllnentalists. Connect The Connect ladies group meets most monlhs and Provides opportunilie5 for the ladies within the congregation to hear guest speakers and fancIallY support cbariiable causes. During 2023 they supported Nl Childrens. Hospice. PCI Mission Fund, and Hope 365 Ethiopia. ndoor Bowlin Club lThe Indoor Bowling normally meets on Tuesday nights from September to March. Average attendance on Club nights was 25. The club compeies in Ibe local ¢hwches' league. School Stinday SLhool and Bible Class continue to meel each Sunday morning from Sepfrmber to June. with over 60 children and young people attending regularly. We have 9 teacher5 and a helper, and a typical Sunday morning include5 prayer, Bible Story, craft or workbook activity. rAtechism and singing. Some highlights of the 2023 year included leading the Children's Day service in June, singing in the church at Christmas anl of course, our Christmas party in December. Volunteers ThL' Trustees wish to acknowledge their deep appre¢iation of those who give freely of their time by serving on committees ana helping with organizations and other church activities.
an CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) PUBLIC BENEFIT STATEMEIYT The Presbyterian Church in Ireland meets the public benefit requirement 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 understsnding in Chrisiian beliefs as set out in the Bible and in the Church's subordinaie standards (the Westh)inst¢r Confession of Faith and the Shorter and Larger Catechisms) leading io spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to prdctical expressions of CILristian beliefs and standards in the local community such as through the care of those in need (includlng the sick, disabled and bereaved). Generally, the above benefits are delivered locally by congregations and their members. or are facilitated through presbyieries or are organised and delivered centrdlly. Local deltvery is facilitated by central resources in almost all cases. Public access is made known through the use of nottceboards. prinied materiaL press advertisemen¢ websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and infonnal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to hann. 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 incidental and necessary in order lo further our charitable purpose. There are no other private benefits. Tlie beneficiaries of this purpose are rnembers, their families, other individuals thal the Presbyterian Church in Ireland is in direct and indirect ¢oniact with, the communiry in which pastoral services are provided and other communities throughout Northern ireland. the Republic of Irelan¢ and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefil requirement statutory guidance.
an CLOUGH CONGREGATION OF THE PRESBYfERtAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregation's main Source of incovne is members. contribulions through the Weekly Freewill Offering. There were 405 contributors during the year 2023 (410 in previous year) donating a total of £93,247 (£82206 in Previous year). Total income of the congregation during the year was £156.700 compared to £162,560 in the previous year. The ncome figure for the previous year included a one-off legacy of £25.000. Total expenditure increased from £142,593 in 2022 10 £170,559 in 2023. sTATVMF, OF TRUSTEE RESPONSIBILITIES The TstreS are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting Pfdctice. As the congregation, s total incorne does not exceed £250,000. the Trustees have elected under Section 64(3) of the Charities Act (Northern [land) 208 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records Ihat are sutTicient to show and explain the congregation, s transactions and disclose with reasonable accuracy at any time its financial p05ilion. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session on 16 May 2024 and signed on its behalf by". Signature.. Signature.. Name: Rev. Trevor Kane (Convenor) Name: lan Johnston (Clerk of Session)
INDEPENDENT ELIMINERS REPORT TO THE TRUSTEES OF CLOUGH CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND J report on the accounts of Clough conJo egation for the year ended 31 December 202J, which are set out on pages 11 to 17. Respeclive responsibilities of charity trustees and examiner As the charity's trustees you are responsible for ihe 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 Chariiies Act follow the procedures laid down in the gen¢ral Directions given by the Commission under seciion 65(9Xb) of the Charities Act state whether parricylar matters have come to my attention. Basis ol independent examiner's report I have examined your Charity accounts &s required under section 65 of the Charities Act and my examination was can'ied out in accordance with ihe general Direclions 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 consideraiion of any unusual items or disclosures in the accounts, and seekingy explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving rne cause to believe.. l. That accounting records were not kepl in accordance with section 63 of ihe Charities Act 2. That the accounts do nol accord with those accounting records 3. That the accounts do noi comply with the accounting requirements of the Charilies Act 4. Thai there is fvrther infom]alion needed for a proper undersianding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concern5 in respect of the matters ( l ) to (4) listed above and, in onnection with following the Directions of the Charity Commission for Northern IrelanLt I have found no matters that require drawing to your attention. es Gill pie {F.C.A.) St¢v¢nson and Wilson 22-30 Broadway Avenue Ballymena BT43 7AA Chartered Accountanls Date: 16 May 2024 io
CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCLIL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT) FOR THE YEAR ENDED 31$t DECEMBER 2023 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment income Other income 107.988 300 33,505 4,131 1,021 383 2.826 141.493 4,431 1,021 1,431 8?24 155,878 2,253 328 789 3,312 776 5,498 272 TolAI Receipts 114362 41.866 272 156.700 162,560 Payments Raising funds Charitable activities Other expenditure Capithl expenditure 1240 102,fv19 19,725 1.240 138,126 31,193 2.214 117,752 20.621 2,006 35,477 11,468 Total Payments 123,614 46,945 170,559 142,593 Net receipts l (payments) Transfers between fijnds (9,052) (9,693) (5,079) 9,965 272 (272) (J3,849) 19,967 Iyet movement in funds (18,745) 4,886 (13.859) 19,967
CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2023 Unrestricted Funds Restricted Fund5 EndoTrvment Total Funds Funds 2023 Total Funds 2022 Funds Reconctli8tion- Note 11 Bank., cash and investment5 at start of year Net movem¢ni in funds Movement in value of PCI investment 377241 {18.745) 61,278 4,886 18,446 456,965 (13,859) 1,546 438,528 19,967 (1,530) 1,546 Bank, casb and investment5 at end of year 358,496 66,164 19,992 444,652 456,965 Bank and C,ash Balances PCI investmL'nt fund Barth depos11 accounts Bank cuffent accounts 18,631 193,591 232,430 l7,085 41,454 398,426 444,652 456,965 Other Assets Fixed Assets- Note 10 Church and Hall buildings and contents New manse buildiJ)g at 15. Manse Road, Clough Gift Aid receivable on donations 3,660.049 518,963 1 5,820 3,404,696 482,756 16,340 4,194,838 3,903,792 Llabilities Accruals 3,576 3,036 3,576 3,036 Approved by the Kirk Session on 16, May 2024 and signed on its behalf by: Signature: Signatyre: Name: Rev. Trevor Kane (Convenor) Name: lan Johnston (Clerk of Session) 12
CLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3151 DECEMBER 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £?50,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Repons) Regulations (North¢rn Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUIYD ACCOUNTING Endowment funds are fvnds. the capital of which musi be reiained either pem)anently or ai th¢ congregalion's discretion. the income derived frorn the endowmeni is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in lh¢ fust place. Restricted funds comprise (a) income from endowments which is 10 be expended only on the restricted purposes intended by the donor and (b) revenue donation5 or grants for a specific congregational activiry iniended 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 fiu]d5 are general fun(Is set aside by the Congregation for use in the fubjre. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Total 2023 Total 2022 Recorded giving: Loose collLLlii)ns Donations and gifts Gift Aid Organisation and membership fees Legacy received 2,605 93,762 11,621 2,605 120.833 15,826 2,229 2,450 112,744 15,684 27,071 4,205 2329 25,000 107,988 J 41,493 155,878 13
CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conlinued) CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Elldowment Fullds Total 2023 Total 2022 Charitable activity- publicatÉons Charitable activiry- other 300 720 3,411 1,020 3,411 672 1,581 300 4,131 4.431 2,253 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Rental income Sundry income 310 711 310 711 310 1,02J 1,021 328 INVESTMENT INCOME Unrestricted Funds Restrieled Funds Endowment Funds Total 2023 Total 2022 Deposil interest 776 383 272 1.431 789 776 383 272 1,431 789 OTHER INCOME Unrestricted Funds Restricted Funds Endoivmellt Funds Total 2023 Total 2022 Energy bill support grant Education Board grant Pastoral Aid cover funding from PCI Other receipts 600 600 2,800 4,898 26 2,800 3,000 4,898 26 312 5,498 2,826 8,324 3,312 14
Presbyter CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (continued) IL4ISING FUNDS Unrestricted Funds Restricted Funds Endowment Fund5 Total 2023 Total 2022 FWO envelopes 1240 1,240 2.214 1,240 1240 2,214 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Ministry and support staff costs General Assembly Assessments Evenls and catering expenses Congregational running expenses Stationery and teaching materials Presbytery fees Publications Donation5 to missions and chartties 71.871 19,149 931 5,876 2,024 398 349 3,051 4,083 8.042 72,220 22,200 5,014 13,918 2,024 398 735 21,617 62,919 24,333 1,352 6,198 2,071 650 615 19,614 735 19,217 2,400 102,649 35,477 138,126 117,752 OTHER EXPENDITURE Unrestritted Funds Restricted Funds Endowment Funds Totgl 2023 Total 2022 Repairs and maintenance Utilities Governance costs Accountancy 11,053 11,053 16,104 469 3,567 3,365 14,153 613 2,490 16,104 54 3,567 415 19,725 11,468 31,193 20,621 15
CLOUGH CONGREGATION OF THE PRESBYTERIAN CIIURCH IN IRELIIND NOTES TO THE ACCOUNTS (continued) 10. FIXED ASSETS The assets of the Church comprise- Church and hall buildings. stores and content5 at 35 Springmount 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 f¢d 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, al the value to ihe 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 an assei and will simply be written olTas expenditure in the year of purchas¢. This is reviewed on an annual basis by the Trustees. 16
CLOUGH CONGREGATION OF THE PRESBYTERIAN CHURCH IRELAND NOTES TO THE ACCOUNTS (continued) FUND BALANCES Fund Balance atl, January 2023 Total Receipts Total Payments Surplus l Movement (defieit) in PCI investment value Transfer between funds Balance at 31. December 2023 Unrtstricted Funds No. l account Session a¢count Progressive Building Society account 62,989 272,798 113,786 118.743 4,871 (4,957) (4.871) (2,703) (156,990) 55,329 110,9i7 41,454 776 776 150.000 192.230 377,241 114,562 123,614 (9,052) {9,693) 358,496 Restri¢ted Funds No. l account No. l account- Midweek Repairs account Sunday School account Connect account Choir account Junior Christian Endeavour accouni Boys Brigade account Mid-week account Youth@Clough account Indoor Bowling Club account 2,204 10.553 216 17.592 541 3,848 16,778 260 11,355 548 6.732 (6.225) (44) 6,237 {7) (2.884) (150) 4,021 1,194 1,150 24,546 15,457 2.829 723 15,450 445 573 500 266 2,253 1,106 1,036 236 3.362 608 4,385 30 673 {372) (1,023) (30) (342) 250 2,000 144 3,230 1,076 694 331 2,876 7,982 465 4.721 581 4,844 (116) (123) 2,760 9,859 Girls Brigade account 2.000 61,278 41,866 46,945 (5,079) 9,965 66,164 Endowment Funds PCI Fund Progressive Building Society account 17,085 220 220 1.546 {220) 18.631 52 52 (52) 1,361 18,446 272 272 1,546 (272) 19,992 TOTAL 456,965 156.71Kb 170,559 (13,859) 1,546 444,652 17