an
KILLYMURRIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (RF.CF.IPTS AND PAYMENTS ACCOUINTS)
FOR THE YEAR EINDED 31st DECEMBER 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Totsl
2022
Receipts
Donalions and legacies
Charitable activities
Other trading activities
Investmeni income
Other income
116.144
84.370
27,616
200,514
27.616
300
5,041
3,596
165,831
15,093
1,125
122
1.868
300
928
321
3,596
3.792
Total Receipts
117.)72
115,903
3.792
237,067
184,039
P2yments
Raising funds
Charitable aetivilies
Other expenditure
Purchase of fixed assets
Renovation costs
790
93,192
20.192
460
1,297
2,087
1 ?4.506
40.470
460
18,901
740
119,208
35,786
995
20.278
18,901
Tot81 Payments
114.634
71.790
186.424
156.729
Net receipls / (payments)
Trdnsfers between funds
2.738
(1,350)
44,113
1,350
3.792
50,643
27.310
Net movement in funds
1.388
45,463
3,792
50,643
27,310
10

an
KILLYMURRIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES AS AT 31st DECEMBER 2023
Unrestricted
Funds
Restrieted
Funds
Endowment
Funds
Totsl Funds
2023
Total Funds
2022
Funds Reconciliation
Bank. cash and investmcnts at start of year
Net movement in funds (note 10)
171,337
57,867
45,463
274.342
50.643
247,032
27,310
3.792
Bank. c&sh and invesiments ￿ end of ytrdr
172,725
l Oi.330
48.930
324,985
274,342
B2nK Cash and Investment Balances
PCI investment accounts
Bank current accounts
48,930
276,055
45,138
229,204
324,985
274,342
Other Assets
Fixed Assets- Nole 9
Chur¢h building and contents
Building of manse
Church hall buildings and contents
Car park and graveyard
Church fann
1.966,062
535,368
1.029,294
20.000
6.000
1.521,520
430,770
776,285
20,000
6,000
3.556.724
26,683
2.754,575
20,298
Gift Aid receivable on donaiions
3,583,407
2,774,873
Liabilities
1,740
1.710
TOTAL FUNDS AND OTHER ASSETS LESS LIABILITIES
3,906.652
3,047,505

an
KILLYMURRIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS 31st DECEMBER 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the tothl income of the congregation is less than £250,0(X) the congregation have elected in accordance with the provisions in
The Charities (Accounts and Reports) Regulations (Northem Ireland) 2015 to prepare its accouT]ts on a receipts and payments
basis.
FUND ACCOUNTING
Endowment funds are funds, the capitsl of whi¢h musi be rethined eiiher pernianently or at the congregalion's discretion; the
income derived from the endowment is to be used either as restricted or unrestricted incom¢ funds depending upon the purpose
for which the endowment was established in the fwst place.
Restricted fijnds comprise (a) income from endowments which is ￿ be expended only on the restricted purposes intended by the
donor and (b) rev¢T)ue donations or grants for a specific Congregational activity intended by the donor. Where these funds have
unspent balances, interest on their pooled invesDnent is apportioned to the individual funds on an averdge balance basis.
Unrestricted funds are income fijnds which are lo be speni on the congregation's general PUTposes. Designated funds are general
funds sei aside by the congregation for use in the fuwre.
DONATIONS AND LEGACIES
Unrestricted
FuDd5
Reslrict¢d
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded giving..
Loose collections
Donations and gifts
Gift Aid
Organisation feeslmembership
3,416
98,409
14.319
3,416
174,4J9
21,047
1,612
1.514
146,546
15,901
1.870
76,030
6.728
1,612
116,144
84,370
200,514
165,831
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrieted
Funds
Endowment
Funds
Total
2023
Total
2022
Charitable activities - oiher
Charitable acliyilics - publication
27,002
614
27.002
614
14,580
513
27,616
27,616
15,093
12

an
KILLYMURRIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
INVESTMENT INCOME
UDrestricted
Funds
Restricted
Funds
EndoiTrment
Funds
Total
2023
TotAI
2022
Deposit inieresl
GaiD/(loss) on revaluation
928
321
27
3,765
1,276
3,765
1,181
(1,059)
928
321
3,792
5,041
122
OTHER INCOME
Unre5trieted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Totsl
2022
Other
Grant income
543
3,053
543
3,053
868
1,000
3,596
3.596
1,868
RAISING FUNDS
Unrestricted
Funds
Restrieted
Funds
F.ndowment
Fund5
Total
2023
Total
2022
FWO envelopes
Fundraising expenses
790
790
1.297
740
1.297
790
1,297
2.087
740
13

an
KILLYMURRIS CONGREGATION OF THE PRESBYfEIUAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
CHARITABLE ACTIVITIES
Unre51rieted
Funds
Reslricted
Funds
EndoH"ment
Funds
Total
2023
Total
2022
Ministry and support staff costs
Presb￿ery fees
General assessments
Events and catering expenses
Stationery and teaching materials
Publications
Donations to missions and charities
Congregation running COSLS
69,548
428
10,106
i,105
610
608
70,156
428
10.759
9.293
1.255
610
16.880
15,125
64,082
416
10,196
7,924
1.399
513
21,878
12,800
653
6,188
645
610
16.880
5,730
9,395
9i,192
31,314
124,506
119,208
OTHER EXPENDITURE
Unrestricted
FuDds
Restricted
Funds
Endowment
Funds
Total
2023
Tolal
2022
Governance costs
Repairs and maintenance
Utilities
2,193
2.133
15.866
157
20,121
2,350
22,254
15.866
2,219
16,084
17,483
20,192
20.278
40,770
35,786
FIXF.D ASSF.TS
The congregation owns the Church building. Church hall and Church manse situated ai 175, Dunrninning Road. Ballymena,
B T44 9PW and the associated fixlures. fittings and equipmenL
All of the above assets are included in the Siatement of Assets and Liabilities at their curreni insurance valuation
Any fixed assets purchased for use by the charity have been capithlised if they can be used for more ihan one year and cost at
least £2,500. They are valued al cost or. if gifted, at the value to the charity on receipt. The Truslees 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 expendiiure
in the year of purchase.
This 15 reviewed on annual b&sis by the Trusiees.
14

an
KILLYMURRIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {eont'd)
io.
FUND BALANCES
Fund
Balance al
start
Reeeipts
Payments
(iurplus /
(deficit)
Transfer
Balance at
end
UDrestricted Funds
General Account
Repairs Account
161.337
10,0
117.372
114,634
2,738
(1,350)
162,725
10,000
171.337
117,372
14.634
2,738
(1,350)
172,725
Restricted Funds
General Account
Grnveyard Account
Repairs Account
Sunday School Account
Presbyierian Woman Account
Live Wire Account
Girls Brigade Account
Happy 'l'ots Account
Carnlea Bowling Account
Glaryford Bowling Account
Bible and Prayer Account
Chipmunks Account
Young Adults Group
3.359
7,608
34,726
638
1,322
1,923
1,016
1,510
1.514
,536
2.207
508
15,340
6.714
75,308
414
2.024
4,469
7,797
15.328
6,760
33.085
1,472
2,525
3,906
5.333
30
12
(46)
42,223
(1,058)
(501)
563
2,464
(30)
3,371
7,562
78,204
1,080
821
1,686
3.480
1,480
1,517
1,522
1,729
595
283
,255
1,500
(800)
402
1.522
76?
1,148
266
136
(478)
542
283
(150)
220
865
(455)
57.867
115,903
71.790
44,113
1,350
103.330
F.ndowmenl Funds
National Savings l aeeouni
National Savings 2 account
National Savings 3 account
Bequests account
2.066
857
620
41,595
16
16
2,082
863
625
45,360
3.765
3,765
45,138
3.792
3.792
48,930
Total
274.342
237.067
186,424
50.643
324,985
15