CAIRNALBANA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANaAL AcfiviTY {Receipts and p•nents Account)
for the year ended 315t December 2023
Note
Unrestr￿ted
Funds
Restrlcted
Funds
EndowmÈnt
Funds
Total
2023
Total
2022
Donations and legacies
Charitable activitie5
Other trading activitie5
Investment I ncome
Other
45,523
17,149
1,200
16,250
84
62,672
1,200
16,250
355
1,987
82,465
53,644
2,863
16,250
222
1,080
74,058
153
1,987
47,664
118
34,683
118
Sale of Investments
Sale of fixed assets
Loans received
cei
47,664
34.683
118
82,465
74,058
en
Raising funds
Charitable activities
Investment costs
Other
606
45,034
606
70,435
606
72,409
25,283
118
45,640
25,283
118
71,041
73,015
Purchase of investments
Purchase of fixed assets
Loan repayments
Tot
45,640
25,283
118
71,041
73.015
Net receipts / Ipayment51
Transfer between funds
2,025
11,424
Net movement in funds
Funds brought forward
2,025
58,922
9,400
160,657
11,424
235,283
1,044
234,239
15,703
Funds carried forward
12
60,947
170,057
15,703
246,707
235,283

CAIRNALBANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITY
As at 31st December 2023
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Fun
s recon
iliation
Funds bala nce at start of year
Net movement in funds
58,922
2,025
160,657
9,400
15,703
235,282
11,424
235,283
1,044
Funds balance at end of ye3 r
60,947
170,057
15,703
246,706
236.326
Bank an
Ca h Balance
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
231,004
220,623
231,004
220,623
se
Fixed Assets- Note 10
Investments- Note 11
Gift Aid recelvable on donations
15,703
8.480
15,703
8,473
24,182
24,176
Lia
Iltle
Loans
Approved bythe Kirk Session at a meeting on
317/2+
and signed on its behalf bv..
Trustee
Trustee

CAIRNALBANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31st December 2023
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
A5 the total income of the congregation15 less tha n £250,000 the congregation have elected in accordance with the
provisions in The Cha rities (Acounts a nd Reports Regulations (Northern Ireland) 201S to prepare its accounts on a receipts
and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained 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 was established in the first place.
Restricted funds comprise lal income from endowments which 15 to expended only on the restricted purposes intended by
the donor and Ibl revenue donations or gra nts for a specific congregational activity intended by the donor. Where these
funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on a n averaee
balance basls.
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.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Recorded giving
Loose collections
Donations a nd glfts
Gift Aid
Legacies and bequests
33,074
1,476
3,600
7,374
7,570
2,005
5,922
1,653
40,643
3,481
9,522
9,026
37,393
7,123
1,515
7,612
Total
45,523
17,149
62,672
53,644

CAIRNALBANACONGREGATION OF THE PRES8YfERIAN CHIJRCèI IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31st December 2023
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
RestrKted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants received
1,200
1.200
2,863
Total
1,200
1,200
2,863
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowmenl
Funds
Total Funds
2023
Total Funds
2022
Letting of premises
Trading income
16,250
16.250
16,250
Total
16,250
16,250
16.250
5. INVESTMENT INCOME
Unrestrkted
Funds
Restrtcted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
153
84
118
355
222
Total
153
84
118
355
222

CAIRNALBANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOU￿[S (cont'd)
31st December 2023
6. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endovmient
Funds
Total Fund5
2023
Total Funds
2022
I nsurance claims
Other income
1,987
1,987
1,080
Total
1,987
1,987
1.080
7. RA151NG FUNDS
Unrestrlcted
Funds
Restrleted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
FWO envelopes
Fundraising events
606
606
606
Total
606
606
606
. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
General Assembly Assessments
Presbytery Fees
Ministry and support staff costs
Congregatlonal runnlng expenses
Donations to Mlsslons and Charities
Governance costs
2,425
138
28,553
13.918
2,425
138
28,553
30,198
9,121
2,455
144
26,894
33,527
9,389
16,280
9,003
118
Total
45,034
25,283
118
70,435
72N09

CAIRNALBANA CONGREGATION OF THE PRESBYfERIAN CHURC.H IN IRELAND
NOTES TOTHE ACCOUNTS (cont'd)
31st DetÈmber 2023
9. OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endoumient
Funds
Total Funds
2023
Total Funds
2022
Investment properties expense5
Total
10. FIXED ASSETS
The congregation owns the church building together with the church hall situated at Glenview Road, Cairnalbana and the
associated fixtures, fittings, plant and machinery. These have a combined insurance value of £1.106.674. The congregation also
owns a manse with an insurance value of £372.437.
11. INVESTMENTS
2023
2022
Details of the investment as at 31112123
15,703
15,703
Total
15,703
15,703

CAIRNALBANA CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUTrITS Icont'dl
31st December 2023
12. FUND BALANCES
Balance at
start
Recelpts
Payments
Surplus /
IDeficitl
Transfer
Balance
at end
Fun
General Account
58.922
47,664
45,640
2,025
60,947
Total
58922
47,664
45,640
2,025
60,947
Property Fund
Sunday School
Mission
GB
B8
Bible Class
pw
Choir
Shine
Source
146,232
18,903
1,275
8,418
10,044
1,070
8,418
8,859
205
155,091
2,611
4,￿1
6,196
427
762
133
452
49
141
18441
161
1.222
3,998
5,352
421
1,984
134
331
135
1,496
2,340
3,673
2,451
614
299
734
213
11201
86
Total
160,657
34,683
25,283
9,400
170,057
6equest Fund
15,703
118
118
15,703
Total
15,703
118
118
IS,703
Total
235,283
82,465
71.041
11,424
246,707