an
KILLYMURIUS CONGREGATION OF THE PRESBYTEIUAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (RF.CEiwfs AND PAYMENTS ACCOUNTS)
FOR THE YEAR ENDED 31st DECEMBER 2022
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Fullds
Total
2022
Total
2021
Receipts
Donalions and legacies
Charitable activities
Othcr trading activities
Investmenl income
Other income
107.739
58,092
15.093
.025
330
165,831
15,093
1,125
122
1,868
127,581
1,550
100
6,004
loo
851
868
(1,059)
Total Receipts
109.558
75,540
(1.059)
184.OJ9
135.2)5
Payments
Raising funds
Charitable activities
Other expenditure
Purchase of fixed assets
740
89,790
22.333
995
740
19.208
35.786
995
680
103.212
30,453
,005
29,418
13,453
Total Payments
I l i,858
42.871
156,729
135,350
Net receipts l {pa)'menls)
Transfer5 between funds
(4,300)
(7.350)
32.669
7.350
(1,059)
27,310
(115)
Net movement in funds
(11,650)
40,019
(1.059)
27.310
(115)
10

an
KILLYMURRIS CONGREGATION OF THE PRESBYfEIUAN CHURCH Iri, IRELAND
STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2022
Unrestricted
Fund5
Reslrictcd
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Funds Reeoneiliation
BanL cash and investments at start of y¢4r
Net movement in fiinds (note 10)
182,987
(11.650)
17,848
40,019
46.197
(1,059)
247,032
27.310
247,147
(115)
BanL c&sh and investmcnts at end of year
171,i37
57,867
45.138
274,342
247,032
Bank, Cash and Investment Balanees
PCI investment accounts
Bank cu￿ent accounts
45.138
229,204
46,197
200,835
274,342
247,032
Other A55ets
Fixed Assets- Note 9
Church building and contents
Building of manse
Church hall building5 and contents
Car park and graveyard
Church farm
Audio visual sysiem
Organ
1,482,575
430.770
776,285
20,000
6.000
19,366
19.579
1,482,575
430,770
776,285
20,000
6,000
19.366
19,579
2.754,575
20,298
2,754,575
15,494
Gift Aid receivable on donaiions
2.774,873
2,770,069
Li8bilitie5
1,710
1,680
TOTAL FUNDS AND OTHER ASSETS LESS LIABILITIES
3,047,505
3,015,421

an
KILLYMURRIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS 31st DECEMBER 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,0(Ki the congreoaiion have elected in a¢¢ordance with the provisions in
The Charities (Accounts and Reports) Regulations (Northem 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 pernianently or at the congregaiion's discretion; the
income derived from the endowment is lo be used either as restricted or unrestricted income funds depending upon the purpose
for which the endowmenl was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted PUTpose5 intended by the
donor and (b) revenue donations or grants for a specific congregational activity inlended by the donor. Where these funds have
unspent balances. interest on their pooled investment is apportioned to the individual funds on an averng¢ 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
2022
Total
2021
Recorded giving-
Loose collections
Donations and gifts
Gift Aid
Organisation feeslmembeTship
,514
93,787
12.438
1.514
146,546
15,901
,870
737
111,663
14,194
987
52,759
3.463
1.870
107.739
58.092
165,831
127,581
CHARITABLE ACTIVITIES
Unrestrieted
Funds
Reslrieted
Funds
Endowment
Funds
Total
2022
Total
2021
Charitable activities - other
14,580
513
14.580
513
1.550
Charitablc activities - publication
15,093
15.093
1,550
12

an
KILLYMURRIS CONGREGATION OF THE PRESBYfERIAN CHURCH IIN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit inierest
Gainl{loss) on revaluation
851
330
1,181
(1.059)
1,140
4.864
(1.059)
851
330
(1.059)
122
6,004
OTHER INCOME
Unrestricied
Funds
Restricted
Funds
EDdowment
Funds
Totsl
2022
Total
2021
Other
Grant income
868
868
1,000
1.000
868
.000
1,868
RAISING FUNDS
Unrestricted
Funds
Restricled
Funds
Endowment
Fund5
Total
2022
Total
2021
FWO envelopes
740
740
680
740
740
680
13

an
KILLYMURRIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
CHARITABLE ACTIVITIES
Unreslrieted
Funds
Restricted
Funds
Endowment
Ftsnds
Total
2022
Total
2021
Mtnisty and support staff costs
Presbytery fees
General assessments
Events and catering expenses
Siationery and teaching materials
Publications
Donations to missions and charities
Congregation running costs
64,015
416
9,453
67
64,082
416
10,196
7.924
1.399
513
21,878
12,800
61,838
524
10,164
2,373
759
743
2.561
435
513
19.378
5,721
2,5
7.079
20.188
7,366
89,790
29.418
119,208
103,212
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Totgl
2022
Total
2021
Governance costs
Repairs and mainlenance
Uiililies
2,116
2,734
17.483
103
13,350
2,219
16,084
17.483
2.026
17,167
11,260
22.333
13,453
35.786
30,453
FIXED ASSETS
The congregation owns the Church building, Chuwh hall and Church manse situated at 175, Dunminning Road, BallyTnena.
B T44 9PW and the associated fixlures, fittiTtgs and equipment.
Details of historical cosis of the above assets are not available. This being the case these conrinue to be included in the accounts
at their combined insurance value as ai 3 1st December 2017 of £2.754.575.
As all of the assets are maintained in good order the Trustees believe that the current estimated residual value is not less than the
carrying value and that the remaining useful life of the buildings currently exceeds 50 years. On this b&sis no depreciation has
been provided on ihese assets.
The Trustees have agreed that any fixed asset addition with a value of less than £2.51KI does not need to be shown as an asset
and will simply be written off as expenditure in the year of purchase.
14

an
KILLYMURRIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTF.S TO THE ACCOUNTS {eont'd)
10. FUND BALANCES
Fund
Balance at
start
Rffeipts
Payments
Surplus I
(deficit)
Transfer
Balance at
end
Unrestricted Fund5
Gen¢ral Account
Repair5 Account
17?,987
i 0.000
109.558
113,858
(4.300)
(7,350)
161,337
10,000
182,987
109.558
113,858
(4,300)
(7.350)
171,337
Restricted Funds
General Account
Graveyard Account
Repairs Account
Sunday School Account
Pr¢sbytcrian Woman Accounl
Live Wire A¢couni
Girls Brigade Account
Happy Tols Accouni
Carnlea Bowling Account
Glarryford Bowling Accounl
Bible and Prayer Account
Chipmunks Account
21,789
8.952
36.605
306
972
2,276
2,913
18,430
7.016
7,859
1.524
1.517
2,204
3.817
24
3,359
1.936
28.746
(1,218)
(545)
72
(904)
(24)
3,359
7,608
34,726
638
,322
,923
1.016
1,510
1,514
,536
2.207
508
672
5,980
856
1.867
351
1.920
1,534
1,514
1.932
917
305
5.000
1,000
,500
248
(246)
1.290
203
(150)
1.290
435
232
17,848
75,540
42.871
32,669
7,350
57,867
Endowment Funds
National Saving5 1 account
National Saving5 2 accouni
National Savings 3 accounl
Bequests a¢¢ount
2.064
856
619
42.658
2,066
857
620
41,595
(1.063)
(1.063)
46,197
(1.059)
(1,059)
45,138
Total
247.032
184,039
156,729
27.310
274,342
15