UNION ROAD CONGREGATION
OF THE PRESBYTERIAN
CHURCH IN IRELAND
Trustees Annual Report and Financial Statements for the year ended 31 December 2022
Registered Charity in Northern Ireland (NIC105591)
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Union Road congregation of the Presbyterian Church in Ireland
16 Union Road Magherafelt Co Londonderry BT45 5DF
Registered Charity in Northern Ireland (NIC105591)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
B Anderson T Patterson I Francis A Rowan R Stewart S McKeown G Watterson
PRINCIPAL OFFICE BEARERS
Minister Assistant Minister Clerks of Session Treasurer
Vacant Vacant Ian Francis and Scott McKeown Gordon Watterson and Ian Wilson
INDEPENDENT EXAMINER
David Lyttle + Co Ltd 15 Meeting Street Magherafelt Co Londonderry BT45 6BN
BANKERS
Ulster Bank 20 Broad Street Magherafelt BT45 6JR
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
STRUCTURE AND MANAGEMENT
The Kirk Session
The Charity Trustees of the congregation are members of the Kirk Session. Under the congregation’s governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregation. All members are entitled to propose, speak and exercise qual votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk Session are held on the second Tuesday of alternative months (October, December, February, April & June) and at other times as required.
To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant at its ordinances. The selection of those proposed to be called to the office can either be by the congregation or by Kirk Session. Members are elected if they obtain two-thirds of those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. The Union Road congregation of the Presbyterian Church has been assigned to the Tyrone Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
Objectives and activities
Union Road Presbyterian Church is a congregation of the Presbyterian Church in Ireland.
We hold regular services of worship and other religious activities. These, and all that follows, are open to anyone of appropriate age and/or gender to access, without regard to whether they are members of our congregation. Through prayer, support our members, our own Church, other Christian Churches, the community and leaders in society and government. Organise meetings and events that promote our charitable purpose. Participate in the life of the local community. Participate in and support what the Presbyterian Church in Ireland and the supervising Presbytery does. Support other secular and Christian organisations and charities through volunteering, financial gifts and prayer.
THE PRESBYTERIAN CHURCH IN IRELAND , as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world.
The Congregation meets for worship every Sunday (12 noon & 6.30pm) and visitors are welcome to join. The Sacrament of the Lord’s Supper is observed on several occasions during the year and all those who have been baptised and who have made profession of their faith in the Lord Jesus Christ are admitted to the Lord’s Supper. The congregation holds regular times of Bible Study and prayer meetings alongside a wide range of organisations including:-
Boys Brigade
Solid Rock Youth Club
Encounter (Youth Fellowship)
THRIVE for young people of 5th year and above
Bible Class
Sunday school
Presbyterian Women
Hard Corps Men’s Bible Study
Mums & Tots
Discipleship Groups
Pause for Prayer
Achievements and performance
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching.
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved).
Generally the above benefits are delivered locally by congregational churches and members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases.
Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways.
The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm.
The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment.
However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public.
The congregation normally meets for worship each Sunday at 12 noon and 6.30pm. On Thursday evenings, we meet for ‘Pause for Prayer’ alternating with Home Bible Study Groups [Discipleship Groups] which generally meet in homes across the town and beyond.
As well as our regular services during the year we acknowledged God’s gift of new life through 3 Sacraments of Baptism.
At 31 December 2022 there were 166 communicant members and 175 families connected with the congregation. The average weekly attendance at morning worship is around 200.
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)
FINANCIAL REVIEW
The congregation’s main source of income is members’ contributions to the General Fund through the Weekly Freewill Offering, and the Building Fund.
The results for the year are set out on in the financial statements, which the Trustees consider to be satisfactory.
The reserves of the Congregation are held for the advancement of its charitable purpose, other than restricted reserves which are held for a designated purpose.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice.
In preparing the financial statements the congregational committee should follow best practice and:
-
select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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follow the recommendations of the accounting professional with regard to the form and content of the financial
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statements, or to disclose and explain any departures therefrom; and
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prepare financial statements on the going concern basis, unless it is inappropriate to assume that the
-
congregation will be able to continue to meet its obligations.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation’s transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees’ Annual Report was approved on 4 September 2023 and signed on behalf of the board of Trustees by :
Ian Francis
Scott McKeown
Trustee
Trustee
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the Trust for the year ended 31 December 2022, which are set out on pages 8 to 15.
Respective responsibilities of charity trustees and examiner
As the charity’s Trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
-
examine the accounts under section 65 of the Charities Act
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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state whether particular matters have come to my attention.
Basis of independent examiner’s report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity Trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Stephen McGeagh FCA CTA for and on behalf of David Lyttle + Co Ltd Chartered Accountants Statutory Auditors
Date 04/09/23
15 Meeting Street Magherafelt Co Londonderry BT45 6BN
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY for the year ended 31 December 2022
| Note Income from Regular Direct Giving Donations and Legacies Activities that Generate Income Other Income Sources Total Income Expenditure on Central Church Assessments Ministry and Support Staff Life and Work Governance Property and Equipment Grants to Missions and Charities Other Resources Expended Total Expenditure Net Income for the Year Transfers Net movement in funds Funds brought forward Funds carried forward |
Unrestricted Restricted Total Total Funds Funds 2022 2022 2022 2021 £ £ £ £ 114,159 115,815 229,974 236,951 - 2,195 2,195 12,740 8 3,940 3,948 3,844 - 10,251 10,251 4,046 |
|---|---|
| 114,167 132,201 246,368 257,581 |
|
| 10,939 - 10,939 16,797 16,689 5,400 22,089 39,830 6,334 28,773 35,107 14,481 4,844 - 4,844 4,901 5,940 79,679 85,619 51,628 100 6,558 6,658 7,480 846 7,130 7,976 9,235 |
|
| 45,692 127,540 173,232 144,352 |
|
| 68,475 4,661 73,136 113,229 -151 151 - - |
|
| 68,324 4,812 73,136 113,229 169,684 1,035,904 1,205,588 1,092.359 |
|
| 238,008 1,040,716 1,278,724 1,205,588 |
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022
| Notes Fixed Assets Tangible Fixed Assets 2 Current Assets Debtors 3 Cash at bank and in hand 4 Creditors < 1 year Net Current Assets Creditors > 1 year 5 Net Assets Funds Unrestricted Funds 9 Restricted Funds 10 |
2022 2021 £ £ 1,126,196 1,151,763 33,749 39,700 131,297 204,326 |
|---|---|
| 165,046 244,026 (12,519) (58,273) 152,527 185,753 - (131,928) |
|
| 1,278,723 1,205,588 |
|
| 238,008 169,684 1,040,718 1,035,904 |
|
| 1,278,726 1,205,588 |
For the year ended 31 December 2022 the charity was entitled to exemption from audit under section 65 of the Charities Act (Northern Ireland) 2008.
Trustees’ responsibilities
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The members have not requested the charity to obtain an audit of its accounts for the year in question in accordance with section 65; and
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The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements were approved by the board of trustees and are signed on their behalf by:
Ian Francis Trustee
Scott McKeown Date 04/09/23 Trustee
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022
1. ACCOUNTING POLICIES
BASIS OF PREPARATION
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a) Basis of Preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and the Charities SORP.
Union Road Presbyterian Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
b) Preparation of the accounts on a going concern basis
Union Road Presbyterian Church has prepared the accounts on a going concern basis. The balance sheet is strong with strong continued support by the members.
c) Income
Income is recognised when the charity has entitlement to the funds, conditions attached to the items of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income from government and other grants, whether capital grants or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
d) Donated services and facilities
In accordance with the Charities SORP (FRS 102), the general volunteer time of the Charity’s volunteers is not recognised financially in the Statement of Financial Activities but their valuable contribution is acknowledged in the Trustees’ report.
e) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
f) Fund accounting
Unrestricted funds are available for use at the discretion of the Congregational Committee in furtherance of the objectives of the charity.
Designated funds comprise unrestricted funds that have been set aside by the Congregational Committee for particular purposes.
General funds may be transferred to designated funds where the Congregational Committee wish to use these funds for a specific purpose. Such funds may be transferred back to general funds once the criteria for the designation have been met or are no longer applicable.
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of the appeal.
g) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs of central church assessments, ministry and support staff, core team and organisations expenditure, church running costs and administration, donations and other support services to further the purposes of the charity and their associated support costs.
The church is not registered for VAT purposes, therefore irrecoverable VAT is charged to the Statement of Financial Activities, or capitalised as part of the cost of the related asset, where appropriate.
h) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, human resources, payroll and governance costs which support the charity’s activities. These costs have been allocated against the expenditure on charitable activities.
i) Operating leases
The church has no operating leases.
j) Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Manse – 2% Straight line Meeting House – 2% Straight line Garden Street Hall – 2% Straight line
k) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
l) Taxation
The church is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and/or gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only.
m) Critical accounting estimates and judgements
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2022
2. Fixed Assets
| 2. Fixed Assets | ||
|---|---|---|
| Cost As at 1 January 2022 Additions As at 31 December 2022 Depreciation As at 1 January 2022 Charge for the year As at 31 December 2022 Net Book Value As at 31 December 2022 As at 1 January 2022 |
Meeting Garden St Manse House Hall £ £ £ 425,000 478,535 350,000 - - - 425,000 478,535 350,000 34,000 38,284 29,488 8,500 9,571 7,496 42,500 47,855 36,984 382,500 430,680 313,016 391,000 440,251 320,512 |
Total £ 1,253,535 - |
| 1,253,535 | ||
| 101,772 25,567 |
||
| 127,339 | ||
| 1,126,196 | ||
| 1,151,763 |
3. Debtors
| Other Debtors Gift Aid Receivable |
2022 2021 £ £ - - 33,749 39,700 |
|---|---|
| 33,749 39,700 |
4. Creditors < 1 year
| Other creditors and accruals Loan account |
2022 2021 £ £ - - 12,519 58,273 |
|---|---|
| 12,519 58,273 |
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2022
5. Creditors > 1 year
| Fixed Rate Loan account Loan account |
2022 2021 £ £ - - - 131,928 |
|---|---|
| - 131,928 |
6. Employees
| Employment Costs Wages and Salaries Social Security Costs Pension Contributions |
2022 2021 £ £ - 22,505 - 1,412 - 3,228 |
|---|---|
| - 27,145 |
Number of employees
The average number of employees, including the minister of the congregation, during the year was 0 (2021:2)
There were no employees in receipt of employee benefits in excess of £60,000.
7. Pension Costs
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme (2009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employer’s pension contribution for the Scheme and based on the stipend paid to the minister. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The scheme has assets held in a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme trustees have agreed a funding plan to ensure the scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributions of 24% of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in service benefits and funding the scheme deficit.
The contributions made by the congregation during the year were £0 (2021: £3,228)
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2022
8. Related Party Transactions
None of the Trustees received any remuneration, no Trustees claimed expenses during the year in connection with their duties.
During the year the congregation contributed the following amounts to funds of the General Assembly of the Presbyterian Church in Ireland, a separate charity:
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£10,457 for congregational assessments
-
£6,408 towards the United Appeal
The congregation contributed £482 towards Presbytery Assessments during the year. There were no other related party transactions.
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2022
9. Unrestricted Funds – Movements in the year
| Balance at | Incoming | Amounts | Balance at | ||
|---|---|---|---|---|---|
| 01/01/2022 | Funds | Expended | Transfers | 31/12/2022 | |
| £ | £ | £ | £ | £ | |
| General Fund | 169,684 | 114,167 | -45,692 | -151 | 238,008 |
| 10. Restricted Funds – Movements in the year | |||||
| Balance at | Incoming | Amounts | Balance at | ||
| 01/01/2022 | Funds | Expended | Transfers | 31/12/2022 | |
| £ | £ | £ | £ | £ | |
| Building and Property | |||||
| Building fund | -104,178 | 75,416 | -7,131 | - | -35,893 |
| Property fund | 1,097,771 | 4,545 | -74,260 | - | 1,028,056 |
| Harvest fund | 28,163 | 7,948 | - | - | 36,111 |
| 1,021,756 | 87,909 | -81,391 | - | 1,028,274 | |
| Mission | |||||
| Mission and Special Collections | 5,690 | 25,133 | -30,479 | - | 343 |
| Other | |||||
| Boys’ Brigade Fund | 1,891 | 7,791 | -5,116 | - | 4,566 |
| PW Fund | 3,600 | 2,400 | -2,667 | - | 3,333 |
| Sunday School Fund | 1,310 | 2,108 | -2,250 | - | 1,168 |
| Youth Fund | 290 | - | - | - | 290 |
| Ignite Fund | 138 | - | -135 | - | 3 |
| Ladies Day Fund | 246 | - | - | - | 246 |
| Mums and Tots Fund | 90 | 400 | -478 | - | 12 |
| Encounter Youth | 0 | - | -151 | 151 | - |
| Christmas Fund | 894 | 1,589 | - | - | 2,483 |
| 8,459 | 14,288 | -10,797 | 151 | 12,101 | |
| Total Restricted Funds | 1,035,905 | 127,330 | -122,667 | 151 | 1,040,718 |
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The following pages do not form part of the statutory accounts.
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 December 2022
| Incoming Resources Regular Direct Giving Recorded Giving Gift Aid receivable Loose Collections Total Regular Direct Giving Donations and Legacies Received for Congregational Organisations Gift Days, Special Collections and Donations Legacies and Bequests Total Donations and Legacies Activities that Generate Income Income from Church Events CD Ministry Weddings, Funeral, etc Income from Youth Events Small Group Books Hall Rental Car Park Income Total Activities that Generate Income Other Income Sources Rental Income Miscellaneous Income Lecumpher Shared Expenses Church Organisation Income Total Other Income Sources Total Incoming Resources |
Unrestricted Building Restricted Total General & Property Mission Other £ £ £ £ £ 95,860 68,729 9,592 2,177 176,358 18,299 12,494 1,832 2,430 35,055 - 2,920 10,866 4,775 18,561 |
|---|---|
| 114,159 84,143 22,290 9,382 229,974 |
|
| - - - - - - - - - - - 2,195 - - 2,195 |
|
| - 2,195 - - 2,195 |
|
| - - - - - 8 - - - 8 - - - - - - - - - - - - - - - - 200 - - 200 - 3,740 - - 3,740 |
|
| 8 3,940 - - 3,948 |
|
| - - - - - - 480 - 12 492 - - - - - - - - 9,759 9,759 |
|
| - 480 - 9,771 10,251 |
|
| 114,167 90,758 22,290 19,153 246,368 |
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 December 2022
| Resources Expended Central Church Assessments Central Ministry Fund Ministers’ Pension Scheme Fund Retired Ministers’ Fund Widows of Ministers’ Fund Incidental Fund Prolonged Disability Fund Ministerial Development Fund Sick Supply Fund Assembly Buildings External Work Presbytery Fees Minister’s National Insurance Students Students Bursary Fund Total Central Church Assessments Ministry and Support Staff Minister’s Stipend Other Ministry and Support Staff Total Ministry and Support Staff Life and Work Worship and Fellowship Discipleship and Ministry Mission and Outreach Total Life and Work Governance Other Professional Fees Other Sundry Expenses Printing Books and Materials Total Governance Property and Equipment Utilities Repairs and Maintenance Insurances Construction Purchased Assets Caretaker |
Unrestricted Building Restricted Total General & Property Mission Other £ £ £ £ £ 3,410 - - - 3,410 - - - - - - - - - - 710 - - - 710 2,629 - - - 2,629 568 - - - 568 326 - - - 326 43 - - - 43 1,421 - - - 1,421 482 - - - 482 - - - - - - - - - - 1,350 - - - 1,350 |
|---|---|
| 10,939 - - - 10,939 |
|
| - - - - - 16,689 - 5,400 - 22,089 |
|
| 16,689 - 5,400 - 22,089 |
|
| 4,620 - - 10,536 15,156 1,714 - - - 1,714 - - 18,237 - 18,237 |
|
| 6,334 - 18,237 10,536 35,107 |
|
| 3,858 - - - 3,858 188 - - - 188 798 - - - 798 - - - - - |
|
| 4,844 - - - 4,844 |
|
| 660 21,561 - - 22,221 670 32,551 - - 33,221 4,610 - - - 4,610 - - - - - - - - - - - - - - - |
|
| 5,940 54,112 - - 60,052 |
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UNION ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 December 2022
| Depreciation Depreciation – Manse Depreciation – Meeting House Depreciation – Garden Street Hall Total Depreciation Total Property and Equipment Grants to Missions and Charities United Appeal Other PCI Schemes Other Missions and Charities Total Grants to Missions and Charities Other Resources Expended Retirement Gift Bank interest and charges Loan Interest Total Other Resources Expended Total Resources Expended |
Unrestricted Building Restricted Total General & Property Mission Other £ £ £ £ £ - 8,500 - - 8,500 - 9,571 - - 9,571 - 7,496 - - 7,496 |
|---|---|
| - 25,567 - - 25,567 |
|
| 5,940 79,679 - - 85,619 |
|
| - - 6,408 - 6,408 - - - - - 100 - 150 - 250 |
|
| 100 - 6,558 - 6,658 |
|
| - - - - - 846 282 - - 1,128 - 6,848 - - 6,848 |
|
| 846 7,130 - - 7,976 |
|
| 45,692 86,809 30,195 10,536 173,232 |
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