TRINITY OMAGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTh {Re￿IptS and Payments Account)
for the year ended 31 December 2023
Note Unrestrirted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
67,591
20,247
427
87,838
427
11,425
6,746
1,119
87,771
160
9,051
6,211
336
11,425
1,378
5,368
1,119
Total Receipts
80,394
27.161
107.555
103,529
Payments
Raising funds
Charitable activities
Other
890
71,890
890
106,020
824
93,932
34,130
Total Payments
72,780
34,130
106,910
94,756
Net receipts / (payments)
Transfers between funds
7.614
-6,969
888
645
8,773
Net movement In funds
Gains on investment5
Funds brought forward
6,726
-6,081
645
8,773
30.975
65,348
96,323
87,550
Fund5 carried forward
12
37,701
59,267
96,968
96,323
12

TRINITY OMAGH CONGREGAnoN OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestrirted
Funds
Restrirted
Funds
Endowment
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconclllatlon
Bank and Cash at start of year
Net movement In fund5
30,975
6,726
65,348
-6,081
96,323
645
87,550
8,773
Bank and Cash at end of year
37,701
59.267
96,968
96,323
Bank & Cash Balan¢es
Bank Current Accounts
Bank Deposit Accounts
59,717
37,251
59,506
36,817
96,968
96,323
Other Assets
Fixed A55ets- Note 10
Investments - Note 11
Net Assets
Approved by the Kirk Session on
and signed on its behalf bv:
Rev Jane Nelson
Mrs Claire McElhinney
Mr Ronald Keys
Date:
Date:
Date:
13

TRINITY OMAGH CONGREGAnON OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the cong￿gatIon have elected in
accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern 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 elther 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.
Restritted funds comprise (a) income from endowments which is to be expended only on the restricted
purposes intended by the donor and (b) revenue donations or grants 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 an average balance basis.
Unrestritted funds are Income funds which are to be spent on the congregation's general purposes.
t)esignated funds are general funds set aside by the congregation for use In the future.
DONATIONS AND LEGACIES
Unrestricted
Fund5
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and 8ifts
Gift Aid
Legacies and bequests
54,357
520
911
11,218
585
13,614
2,190
67,971
2,710
911
14,661
1,585
67,081
1,842
1,026
14,822
3,000
3.443
1,000
67.591
20,247
87,838
87,771
14

TRINITY OMAGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE Accouiwrs
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fee5
Grants/Gifts
167
167
260
260
160
427
427
160
4. OTHER TRADING ACTivrriES
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of premises
Insurance of premises
Wayleave
Book Sales
10,910
501
14
10,910
501
14
8,550
487
14
11,425
11,425
9,051
INVESTMENT INCOME
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Deposlt interest
General Investment Fund
Rent5 investment properties
1,000
378
30
5,338
1,030
5,716
284
5,927
1.378
5,368
6,746
6,211
15

TRINITY OMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
OTHER INCOME
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Insurance claims
Other income
1,119
1,119
336
1.119
1,119
336
RAISING FUNDS
Unrestricted
Fund5
Restritted Endowment
Funds
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
890
890
824
890
890
824
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrfcted Endowment
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
6,228
500
51,177
13,685
6,228
500
52,319
33,163
13,510
6,513
489
49,389
20,928
16,313
1,142
19,478
13,510
300
300
300
71,890
34,130
106,020
93,932
16

TRINITY OMAGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Investment properties expenses
10. FIXED ASSETS
The congregation own5 the Church premlses situated at John Street, Omagh, Co Tyrone, BT78 IDH, the
Church Hall, the Sexton's House at 40 John Street, the Manse at 10 Mullaghmenagh Avenue, Omagh,
Tyrone, BT78 5QH, and the associated fixtures, fittings, plant and machinery. These have an insurance
value of £4,345.973
11. INVESTMENTS
The congregation has the following inve5tmefits. Amounts are shown at market valuation.
2023
2022
General Investment Fund
(22,056 shares)
Other investments
274,057
256,949
274,057
256,949
Investments are omitted from the Statement of Assets and Liabilities as they are non-cashlbank related
endowment fund5.
17

TRINITY OMAGH CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE Accouiwfs (conV.d}
31 December 2023
12. FUND BALANCE5
Fund
Balance
at start
Receipts
Payment Surplus / Transfers
{Deflclt)
Balance
at end
Unrestricted Funds
General Fund
30,975
80,394
-72,780
7,614
-888
37,701
Total UF
30,975
80,394
-72,,780
7,614
-888
37,701
Restricted Funds
Property
United Appeal
World Development
Moderatorfs Appeal
Leprosy Mission
Pre5 Children's Society
Poppy Appeal
Students, Bursary Fund
pw
Cholr
Sunday School
Monteith
Presbyterian Heralds
Bequest for Minister
60.261
172
10,946
7,211
4,885
409
-16,133
-7,425
-4,885
-409
-5,187
-214
55,074
42
210
-210
1,796
1,815
1.183
78
430
262
394
1,142
-861
-80
-1.276
-1,304
.394
-1.142
322
2.118
1,813
-846
-1,042
1,304
262
Total RF
65.348
27,161
-34,130
-6,969
59,267
Endowment Funds
General Investment Fund
Non GIF
Total EF
Totals
96,323
lo7￿55
-106.910
645
96,968
18