Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcnviTY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestricted Restrirted Endowment Funds Funds Funds Total 2021 Total 2022 Recelpts Donations and legacies Charltable activities Other trading activities Investment Income Other 54248 24939 67972 1200 79187 765 765 167 1786 255 454 20274 422 1786 Total Recelpts 56201 25959 899CKI 82160 Payments Raising funds Charitable attivities Investment costs Property Related Costs 737 48703 726 57721 737 82641 33938 40596 Total Payments 33938 99043 83378 Net receipts / (payments) Transfers between funds 4476 4476 Net movement In funds Funds brought forward 2285 77055 -3503 -9143 132586 -1218 123443 Funds carried forward 12 79340 123443 122225
Presbyter an ORRITOR CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND UABILITIES As at 31 December 2022 Unrestricted Restrlrted Endthvrnent Totsi Fund5 Fund5 Funds Fund5 2021 Total Funds 2022 Funds Recondllatlon Bank and Cash at start of year Net movement in funds 77055 2285 46388 -3503 132586 -9143 123443 -1218 Bank and Cash at end of year 79340 42885 123443 122225 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash In Hand 79340 42569 316 123092 351 121909 316 123443 122225 Other Assets Fixed Assets - Note 10 Church Premlses, Flxture5, Fittings & Equipment Investments- Note 11 Gift Aid receivable on donations 11980 12511 11980 12511 Llablllties Loans Approved by the Kirk Session at a meetin8 on and signed on its behalf by Name: Name: Stewart Black Date: Date: Signature:
Presbyter an ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AccouKrs 31 December 2022 ACCOUNTING pouaES BASIS OF FINANCIAL sfATEMENrs As the total income of the congregation Is less than £250.(XX) the congregation have elected In accordance with the provislons in The Charlties (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and panents basis. FUND ACCOUNTING Endowment funds are funds, the capltal of whlch must be retalned elther pernianently 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 establlshed In the first place. Restricted funds comprise (a) Income from endowments whith is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregatlonal activity intended by the donor. Where these funds have unspent balan5, interest on their pooled Investment is apportioned 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 general funds set aside by the con8re8atk)n for use in the future. IX)NATIONS AND LEGAaES Unrestrlcted Restrlcted Endrnent Totsl Funds Funds Funds 2021 Totsl 2022 Recorded givlng: Loose collections Donations & Gifts Glft Aid Legacies and bequest 40796 17720 975 58771 2342 6859 58516 1665 7791 11215 4776 7986 3015 3229 54248 24939 67972 79187
Presbyter an ORRITOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE AccouKrs 31 December 2022 CHARrrABLE AcrivmES Unrestrfcted Restrlcted Endowment Total Funds Funds Funds 2021 Total 2022 Income from charitable activities Membership fees / Grants 525 240 525 240 1200 765 1200 765 4. OTHER TRADING AcllviTIES Unrestrfcted Restrfcted Endowment Total Funds Funds Funds 2021 Total 2022 INVEsfMEKf INCOME Unre5trfrted Restrfcted Funds Fund5 Endowment Total Funds 2021 Total 2022 Deposit interest Other investment income 253 238 216 253 169 167 167 255 454 422
Presbyter an iAILA* ORRMR CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022 OTHER INCOME Unrestricted Restrfcted Endowment Total Funds Funds Funds 2021 Total 2022 Magazines Claggan Contribution Gifts in Lieu Fee Rebate 285 261 1200 285 261 1200 20274 1786 20274 1786 RAISING FUNDS Unrestricted Restrlcted Endowment Total Funds Funds Funds 2021 Total 2022 FWO envelopes 737 726 737 737 726 737 CHARITABLE AcnvmES Unrestricted Restrlcted Endowment Totsl Funds Funds Funds 2021 Totsl 2022 General Assembly Assessments 12329 Presbytery fee5 280 Ministry and support Staff costs 19649 Congregational running expenses 16445 Donatlons to Missions & Charities O 6776 280 15109 20144 15412 12329 280 19649 33054 17329 16609 17329 48703 33938 57721 82641
Presbyter an ORRrroR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AccouKrs 31 December 2022 OTHER EXPENDrruRE Unrestrfcted Restrfcted Endowment Total Funds Fund5 Funds 2021 Total 2022 Property Related costs 40596 10. FIXED ASSETS The congregation owns the Church premises situated at 255 Orritor Road, Cookstown, BT80 9NE, the adjoining Church halls, the manse for the minister at 253 Orritor Road. Cookstown and the associated fixtures, fittings, plant and machinery. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2021 2022 General Investment Fund Other Investments 4993 6987 5524 6987 11980 12511
Presbyter an ORRITOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE AccouNrs 31 December 2022 11. FUND BALANCES Fund Balan Recelpts Payment Net Surplus l Balance at start Trdnsfer (Defidt) at end Unrestrlcted Funds Number l Account 77055 56201 49440 4476 2285 79340 77055 56201 49440 4476 2285 79340 Restrlcted Funds Buildings Account Missionary Account Sunday School Account Youth Club Account Bowling Club Account PW Account CE Account 26367 10566 12595 59 11948 17350 741 1340 56 25CK) 50 4776 -1332 21 25035 27 13247 3359 290 639 13929 5043 106 647 290 -350 240 2492 46388 25959 33938 4476 -3503 42885 Total 123443 82160 83378 -1218 122225