Charity No: NIC105598 Aughnacloy Congregation of the Presbyterian Church in Ireland Trustee Report and Receipts and Payments Account for the year ended 31 December 2022
Aughnacloy Congregation of the Presbyterian Church in Ireland Statement of ReIpts and Payments- Year Ended 31 December 2022 Note Unrestricted Restricted Endownment Funds Funds Funds Total 2022 Total 2021 Receipts Donations & Legacies Charitable Activities Other trading activities Investment income Other income 46.293 1,030 600 22,520 8,193 3.355 68.813 9,223 3,955 57,750 7,695 4,260 530 914 1,444 Total Receipts 48,453 34,985 83,438 69,705 Payments Charitable Activities Fixed Assets 43.661 2.792 26,798 355 70,459 3.147 69,357 3,412 Total Payments 46,453 27.153 73,606 72,769 Net Receipts I Payments Transfers net 7.832 1,335 9,832 13,0641 11,3351 Net movement in funds 665 9,167 9,832 13,0641 Funds brought forward 01 January 2022 27.262 13,785 41,047 44,111 Deduct non cash/bank related Endown Funds Funds carried forward 31 December 2022 27.927 22,952 50,879 41,047
Aughnacloy Congregatlon of the Presbyterlan Churth In Ireland Staternent of Assets and Llabllitles- Year Ended 31 December 2022 Unrestricted Restrfcted Endownment Funds Funds Funds Total 2022 Tot31 2021 Funds Re¢on¢llatlon Bank and cash at start ofyear 27,262 13,785 41,047 44,111 Net movement in funds 665 9.167 9,832 13,0641 Bank & cash at end ofyear 27,927 22,952 SO.879 41,047 Bank & Cash Balances Bank Current Accounts Cash in Hand 27.927 22,849 103 50.776 103 40,945 103 Total 27.927 22,952 50.879 41,048 Memorandum Note Only Investments Endowment Investments 275.411 275.411 274,204 Llabllltles {Restrlcted Funds) Members Loan to support coftstruction ol new Churth Hall (2018) £ 46.oC £ 48.CIJO Flxed Assets Assets retained for the Church's own use comprise the following properties and are stated at insured valuations-_ Church. Church Hall and contents Manse and Sexton House 2,740,519 1,598.977 503.125 474,629 Approved by trustees on at a meeting on 15103/2023 and signed on Its behalf by.. Mr Derek Loane Trustee Dr Cecil Givan Trustee
Aughnacloy Congregation of the Presbyterian Church in Ireland Notes to Accounts- Year Ended 31 December 2022 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250.oc 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 3nd payments basis. FUND ACCOUPUING Endowment funds are funds, the capital of which must be retained either pemianently 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 (al income from endowments which 15 to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational attivity 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. RECEIPTS 2. DONATIONS & LEGACIES Unrestrirted Restricted Fund5 Funds Endowment Funds Total 2022 Loose collettions Donations & gifts GiftAid Legacies & bequest 920 920 52,762 5,821 9,310 40.516 4.552 305 12,246 1,269 9,005 46,293 22,520 68,813 3. CHARITABLE AcfiviTIES Unrestricted Restricted Funds Funds Endowment Funds Total 2022 Income from charitable activity & fundraising Membership Fee5 Grants 1.030 1,626 819 5,748 2,656 819 5,748 1.030 8,193 9,223
Aughnacloy Congregation of the Presbyterian Church in Ireland Notes to Accounts- Year Ended 31 December 2022 4. OTHER TRADING ACTIVITIES Unrestricted Restricted Funds Funds Endowment Funds Total 2022 Letting of Premise5 600 3,355 3,955 600 3,355 3,955 5. INVESTMENT INCOME Unrestrirted Restricted Funds Funds Endowment Funds Total 2022 Bank Interest 6. OTHER INCOME Unrestricted Restricted Funds Funds Endowment Funds Total 2022 Other 530 914 1,444 530 914 1,444 PAYMENTS 7. CHARITABLE AcfiviTES Unrestricted Restricted Funds Funds Endowment Funds Total 2022 General Assembly Assessments & Payments Presbytery Fees Cost of Fundraising Ministry & support staff Running expenses Donations to Missions/Charities Governance costs 7.482 269 376 28,490 6,354 7,482 269 28,490 17,775 15,377 690 11,421 15,377 690 43,661 26,798 70,083
Aughnacloy Congregation of the Presbyterian Church in Ireland Note5 to Accounts - Year Ended 31 December 2022 8. FUND BALANCES Balan Receipts Payments Surplus/ {Deficitl Transfers nett Balance atend at start Unrestrirted Funds General 27.262 48.453 46,453 665 11,3351 27,927 27,262 48.453 46.453 665 11,3351 27,927 Restricted Fund5 United Appeal General Missions Fund Presbyterian Children's Society Student Bursary fund Enrolement Service Ukraine Appeal Open Doors Kenya Sunbeam Ministries Repairs Sunday School Rooted Boys Brigade Presbyterian Women 4,220 7.108 440 225 541 2,250 4,220 7,108 440 225 541 2,250 235 loo 235 loo 7.443 1,996 611 9,467 260 3.892 4,794 1,788 3,432 1,256 2,529 3,680 1,137 6,035 13,478 2,000 1,974 4,580 920 1,000 1.363 1,114 651 3.466 269 13,785 34,985 27,153 9,167 1.335 22,952 Total Funds 41,047 83,438 73,606 9,832 50,879