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 pa￿nents 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 balan￿5, 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 End￿rnent 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