an
ORRrroR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
5TATEMEKf OF FINANCIAL Acnvrry (Recelpts and Payments Account)
for the year ended 31 December 2023
Note Unrestrkted Restrfcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
S2￿28
33641
2891
86569
2891
79187
765
172
3081
273
445
3081
422
1786
Totsl Recelpts
56181
36805
92986
82160
Payments
Raising funds
Charitable activities
Investment costs
Property Related Costs
550
55756
550
80136
737
82641
24380
Total Payments
56306
24380
83378
Net receipts / (payments)
Transfers between funds
43595
43595
Net movement in funds
Funds brought forward
43720
79340
56020
42885
123(X)
122225
-1218
123443
Funds carried forward
12
35620
98905
134525
122225

an
ORRrroR CONGREGATION OF ThE PRESBYfERIAN CHURCH IN IRELAND
STATEMEKf OF ASSEfs AND UABILrriES
As at 31 December 2023
Unrestrlcted Re5trlcted Endowment Total
Funds
Funds
Funds
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at Start of year
Net movement in funds
79340
43720
42885
56020
122225
123(X)
123443
-1218
Bank and Cash at end of year
35620
98905
134525
122225
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
35620
58583
322
94203
322
121909
316
134525
122225
Other Assets
Fixed Assets- Note 10
Church Premises,
Fixtures, Fittings & Equipment
Investments- Note 11
Gift Aid receivable on donations
13011
12511
13011
12511
Liabillties
Loans
Approved by the Kirk Session at a meeting on o q..* L*nd signed on its behalf by
Name:
Rev. James Porter
Name:
Stewart Black
Date:
Date:
Signature:

an
ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouKrs
31 December 2023
AccouKllNG pouaES
BASIS OF FINANaAL sfATEMEKrs
As the total income of the congregation 15 less than £250.000 the congregation have elected in
accordance with the provisions in The Charities (Accounts and Reports Re8ulations (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 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 (a) income from endowments vthich 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 avera8e balance basis.
Unrestricted funds are income funds which are to be spent on the con8re8ation's 8eneral purpose5.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGAaES
Unrestricted Restrlcted Endowment Total
Funds
Fund5
Funds
2023
Total
2022
Recorded giving:
Loose collections
Donations & Gifts
Gift Aid
Legacies and bequest
16342
57338
2378
15236
11617
58516
1665
7791
11215
678
2690
8564
12546
3053
52928
33641
86569
79187

Presbyter
an
ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouKrs
31 December 2023
CHARITABLE AcrivmES
Unrestrlcted Restrfcted Endowment Totsl
Funds
Funds
Funds
2023
Total
2022
Income from charitable activities
Membership fees / Grants
2651
240
2651
240
525
240
2891
2891
765
4. OTHER TRADING ACTlVtnES
Unrestrfcted Restrlcted Endowment Totsl
Funds
Funds
Funds
2023
Total
2022
INVESTMENT INCOME
Unrestrfcted Restrlcted Endowment Totsl
Fund5
Funds
Funds
2023
Total
2022
Deposit interest
Other investment income
253
20
253
192
253
169
172
172
273
445
422

an
ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouKrs
31 December 2023
OThER INCOME
Unrestrlrted Restrirted Endowment Total
Funds
Funds
Funds
2023
Total
20ZZ
Magazines
Claggan Contrib / Use of Hall
Gifts in Lieu
Fee Rebate
Sick Supply
342
342
186
285
261
1200
40
2553
2553
3081
3081
1786
RAISING FUNDS
Unrestricted Restrfcted Endowment Totsl
Funds
Funds
Funds
2023
Total
2022
FWO envelopes
550
550
737
550
550
737
CHARITABLE ACTIVITIES
Unrestrlcted Restrfrted Endowment Total
Fund5
Funds
Funds
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
24420
Congregational runnin8 expenses 18537
Donations to Missions & Charities O
12519
12519
12329
280
19649
33054
17329
24420
24999
17918
17918
55756
24380
80136
82641

Presbyter
an
ORRrroR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouKrs
31 December 2023
OTHER EXPENDITURE
Unrestrlcted Restrlcted Endowment Total
Funds
Funds
Funds
2023
Total
2022
Property Related costs
10. FIXED ASSErs
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 aS￿CIated
fixtures, ffttin8s, plant and machinery.
INVESTMEKrs
The con8re8ation has the following investments. Amounts are shown at market valuation.
2023
2022
General Investment Fund
Other Investments
6024
6987
5524
6987
13011
12511

Presbyter
an
ORRrroR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouKfs
31 December 2023
11. FUND BALANCES
Fund
Balan￿ Recelpts Payment Net
Surplus / Balance
at start
Transfer (Defidt)
at end
Unrestricted Funds
Number l Account
79340
56181
5631
43595
43720
35620
79340
56181
56306
43595
43720
35620
Restricted Funds
Buildings Account
Mi55ionary Account
Sunday School Account
Youth Club Account
Bowling Club Account
PW Account
CE Account
25035
27
13247
3359
290
639
18930
12565
397
23
690
42(Kl
1916
16112
1349
30
526
41X)53
3542
57067
82102
22
12295
3352
454
392
288
-952
164
-247
42885
36805
24380
43595
56020
98905
Total
122225
92986
I23￿)
134525