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 Re￿Ipts 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