an
ORRITOR CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY {Receipts and Payments Account)
for the year ended 31 December 2024
Note Unrestricted Restricted Endowrnent
Funds
Funds
Funds
Total
2023
Total
2024
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
62232
27771
86569
2891
90003
1396
1396
1933
8333
250
445
3081
2183
8333
Total Receipts
72498
29417
92986
101915
Payments
Raising funds
Charitable activities
Investment costs
Property Related Costs
570
54653
550
80136
570
89519
34866
Total Payments
55223
34866
80686
90089
Net receipts / (payments)
Transfers between funds
-14412
14412
Net movement in funds
Funds brought forward
2863
35620
8963
98905
12300
122225
11826
134525
Funds carried forward
12
38483
107868
134525
146351

an
ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND LIABIUTIES
As at 31 December 2024
Unrestricted Restricted
Funds
Funds
Endowment Total
Funds
Funds
2023
Total
Funds
2024
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
35620
2863
98905
8963
122225
12300
134525
11826
Bank and Cash at end of year
38483
107868
134525
146351
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
500(X)
57582
286
40000
94203
322
50000
96065
286
38483
134525
146351
Other Assets
Fixed Assets - Note 10
Church Premises,
Fixtures, Fittings & Equipment
Investments- Note 11
Gift Aid receivable on donations
13011
6309
13011
6309
Liabilities
Loans
Approved by the Kirk Session at a meeting on I S
5 and signed on its behalf by
Name".
Rev. James Porter
Name:
Stewart Black
Date:
1£ 6.
Date:
Signature..

an
ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TOTHE AccouKrs
31 December 2024
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250.000 the congregation 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 either pennanently or at the
congregation's discretion. the income derived from the endowment is to be used etther as restritted 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 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.
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.
DONATIONS AND LEGACIES
Unrestrirted Restricted
Funds
Funds
Endowment
Funds
Total
2023
Total
2024
Recorded giving:
Loose collections
Donations & Gift5
Gift Aid
Legacies and bequest
40178
1370
15258
3202
57338
2378
15236
11617
55436
4572
4217
25778
3167
17517
1050
8261
62232
27771
86569
90003

an
ORRITOR CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
Endowment Totsl
Funds
2023
Total
2024
Income from charitable activities
Membership fee5 1 Grants
1126
270
2651
240
1126
270
1396
2891
1396
OTHER TRADING AcrivrriES
Unrestricted Restricted
Funds
Funds
Endowment Total
Funds
2023
Total
2024
5. INVESTMENT INCOME
Unrestricted Restricted
Funds
Funds
Endowment Total
Funds
2023
Total
2024
Deposit interest
Other investment income
1685
225
25
253
192
1910
273
1933
250
445
2183

an
ORRITOR CONGREGATION OFTHE PRES8YfERIAN CHURCH IN IRELAND
NOTESTO THE Accoumrs
31 December 2024
OTHER INCOME
Unrestricted Restrirted
Funds
Funds
Endowrnent Total
Funds
2023
Total
2024
Magazines
Claggan Contrib / Use of Hall
Gifts in Lieu
Matured Education Board Fund
Paternity Supply
338
884
342
186
338
884
6987
124
6987
124
2553
8333
3081
8333
RAISING FUNDS
Unrestricted Restrirted
Funds
Funds
Endowment
Funds
Total
2023
Total
2024
FWO envelopes
570
550
570
570
550
570
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
2023
Total
2024
General Assembly Assessments
13421
Presbytery fees
342
Ministry and support staff costs
21371
Congregational running expenses 19519
Donations to Missions & Charities O
12519
280
24420
24999
17918
13421
342
21371
35310
19075
15791
19075
54653
34866
80136
89519

an
ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
OTHER EXPENDITURE
Unrestricted Restrirted
Funds
Funds
Endowment Total
Funds
2023
Total
2024
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 associated
fixtures, fittings, plant and machinery.
INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2024
General Investment Fund
Other Investments
6024
6987
6309
13011
6309

ORRITOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
11. FUND BALANCES
Fund
Balance
at start
Receipts
Payment Net
Transfer
Surplus / Balance
(Deficit)
at end
Unrestricted Funds
Number l Account
35620
72498
55223
-14412
2863
38483
35620
72498
55223
-14412
2863
38483
Restritted Funds
Buildings Account
Missionary Account
Sunday School Account
Youth Club Account
Bowling Club Account
PW Account
CE Account
82102
22
12295
3352
454
392
288
10179
14517
220
29
736
3730
12891
17214
1406
30
554
2753
18
10080
3932
7368
1235
-1186
89470
1257
11109
3351
636
1769
276
182
1377
-12
400
98905
29417
34866
14412
8963
107868
Total
134525
101915
90089
11826
146351