CAIRNALBANACONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY {Recelpts and Paments Account)
for the year ended 31st December 2022
Note
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Recei
Donations and legacies
Cha ritable activities
Other trading activities
Investment Income
Other
37,706
15,938
2,863
16,250
38
53,644
2,863
16,250
222
1,080
74,058
42,048
15,900
321
347
58.616
161
1,080
38.947
24
35,088
24
Sale of investments
Sale of fixed assets
Loans received
otal Recei
ts
38,947
35,088
24
74,058
58,616
ments
Raising funds
Charitable activities
I nvestment costs
Other
606
42,323
606
72,409
583
49,893
30,062
24
42,929
30,062
24
73,015
50,476
Purchase of investments
Purchase of fixed a55ets
Loan repayments
42,929
30,062
24
73,015
50,476
Net receipts / Ipayment51
Transfer between funds
13,9821
5,026
1,044
8,140
Net movement in funds
Funds brought forward
13,9821
62,905
5,026
155,631
1,044
234,239
8,140
226,099
15,703
Funds carried forward
12
58,922
160,657
15,703
235,283
234,239

CAIRNALBANA CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITY
As at 31st December 2022
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Funds reconciliation
Funds balance at start of year
Net movement in funds
62,905
13,9821
155,631
5,026
15,703
234,239
1,044
226,099
8,140
Funds balance at end of year
58,922
160,657
15,703
235,283
234,239
Bank and Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
219,579
218,536
219.579
218,536
Other Assets
Fixed Assets - Note 10
Investments- Note 11
Gift Aid receivable on donations
15,703
8,473
15,703
7,613
24,176
23,316
Approved by the Kirk Session at a meeting on
a nd signed on its beha If by:
Trustee
Trustee

CAIRNAIBANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31st De¢ember 2022
I. 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 Cha rities (Acounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts
and payments bas15.
FUND ACCOUNTING
Endowment funds are funds, the capita l of which must be reta ined either permanently or at the congregation's discretion,
the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the
purpose for which the endowment wa5 esta blished in the first place.
Restricted funds comprise lal income from endowments which is to expended only on the restricted purposes intended by
the donor and Ibl revenue donations or grants for a speciflc congregational activity intended by the donor. Where these
funds have unspent balances, interest on their pooled investment is a pportioned 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
genera I funds set aside by the congregation for use in the future.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Fund5
Total Funds
2022
Total Funds
2021
Recorded giving
Loose collectlons
Donations and gifts
Gift Aid
Legacies and bequests
29,374
1,161
1,172
5,999
8,019
5,962
343
1,613
37,393
7,123
1,515
7,612
38,746
444
2,858
Tota I
37,706
15,938
53,644
42,048

CAIRNALBANA CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'dl
31st December 2022
3. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
I ncome from charitable activities
Fees from wedding5 and funerals
Fundraising events
Membership fees
Grants received
2,863
2,863
Total
2,863
2,863
4. OTHER TRADING AcfiviTIES
Unre5trlcted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Letting of premises
Trading income
16,250
16,250
15,900
Total
16,250
16,250
15,900
5. INVESTMENT INCOME
Unre5trlcted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Fund5
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
161
38
24
222
321
Total
161
38
24
222
321

CAIRNALBANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31st December 2022
6. OTHER INCOME
Unrestricted
Fund5
Restrlcted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Insurance claims
Other income
1,080
1,080
347
Tota I
1,080
1,080
347
7. RAISING FUNDS
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
FWO envelopes
Fundraising events
606
606
583
Total
606
606
583
8. CHARITABLE AcfiviTIES
Unrestricted
Fund5
Restrlcted
Funds
Endowment
Fund5
Total Funds
2022
Total Funds
2021
General A55emblyA55essments
Presbytery Fees
Ministry a r)d support staff costs
Congregational running expenses
Donations to Missions and Cha rities
Governance costs
2,455
144
26,894
12,828
2,455
144
26,894
33,527
9,389
2,861
188
26,190
13,083
7,572
20,699
9,363
24
Total
42,323
30,062
24
72,409
49,893

C4IRNALBANA CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'dl
31st December 2022
9. OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
I nvestment propertie5 expenses
Total
10. FIXED ASSETS
The congregation owns the church building together with the church hall situated at Glenview Road, Ca irnalbana and the
associated fixtures, fittings, plant and machinery. These have a combined insurance va lue of £1,029.464. The conBreEation also
owns a manse with an insurance value of £346,453,
11. INVESTMENTS
2022
2021
Deta ils of the investment as at 31112122
15,703
15,703
Total
15.703
15,703

CAIRNALBANA CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'dl
315t December 2022
12. FUND BALANCES
Balance at
start
Receipts
Payments
Surplus I
IDefKit)
Transfer
Balance
at end
General Account
62,905
38,947
42,929
13,9821
58,922
Total
62,905
38,947
42,929
13,9821
58,922
strict d F nd
Property Fund
Sunday School
Mission
140,642
2,173
19,227
1,034
8,985
13.637
802
8,985
5,590
232
146,232
2,406
GB
BB
Bible Class
pw
Choir
Shine
Source
4,005
7,381
388
575
133
210
125
141
11,1851
39
188
4,001
6,196
427
762
133
452
49
2,362
43
2,272
3,547
2,084
860
300
618
376
242
176
Total
155,631
35,088
30,062
5.026
160,657
Bequest Fund
15,703
24
24
15,703
Total
15,703
24
24
15,703
Total
234,239
74,058
73,015
1,044
235,283