Charity No: NIC105598 Aughnacloy Congregation of the Presbyterian Church in Ireland Trustee Report and Receipts and Payments Account for the year ended 31 December 2024
Aughnacloy Congregatlon of the Presbyterfan Church In Ireland Independent Examinerfs Report to the Charity Trustees of Aughnacloy Congregatlon of the Presbyterlan Church In Ireland I report on the accounts of the Charity for the year ended 310ecember 2024. Respectl¥e responslbllltles of tharlty trustees and examlner: As the charftvs trustees you are responslble for the preparatlon of the accounts in accordance with the Charitles Act (Northem Ireland) 2008. It is my responsibility to: examlne the accounts under sectlon 65 of the Charlties ACL to follow the procedures lald down In the general Dlrections 8lven by the Commisslon under sectlon 6519)(bl of the Charities Act to stste whether partlcular matter5 have come to my attention. Basls of Independent examlnerfs report: I have examlned your charlty accounts as required under section 65 ofthe Charitie5 Act and my examination was carried out In accordance with the 8eneral Directions given by the Charity Commisslon for Northern Ireland under section 6519}Ibl of the Charities Act. My examlnation Included a revlew of the accountlng 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 explanatlon5 from you as tharity trustees concerning any suth matters. My role is to state whether any material matters have come to my attention glvlng me tause to belleve: l. That accounting records were not kept In accordance with sectlon 63 of the Charities Act 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Art 4. That there Is further Inforniatlon needed for a proper understsnding of the accounts to be reached. Independent examlnerfs statement I have completed my examination and have no cOnmS In respert of the matters111 to (41 listed above and, in connectlon with followin8 the Direction5 of the Charity Commls5ion for Northern Ireland, I have found no matters that requlre drawln8 to your attentlon. James obinson FCCA WHR Accountants Limited Chartered Certified Accountants 56 Engllsh Street Armagh BT617LG 0410612025 Date
Aughnadoy Congregatlon of the Presbyterfan Church In Ireland Statement of Recelpts and Payments- Year Ended 31 December 2024 Note Unrestrirted Restricted Funds Funds Endowment Funds Total 2024 Total 2023 Recelpts Donations & Legacles Charitable Attivitles Other trading actlv5tles Investment income Other Income 49,354 30,721 7,762 5,196 74,182 7.783 4.516 80,075 7.762 5,796 1,630 1,630 1,258 Total Receipts 49,954 45,313 95.267 87,746 Payments Charitable Actfvltles Flxed Assets 49,036 38.399 87,435 79,771 Total Payments 53.076 38.399 91,475 79.771 Net Recelpts I Payments Transfers net (3.1221 6.914 3.792 7,975 Net movement in funds (3,1221 6.914 3.792 7,975 Funds brought fonward 01 January 2024 31.423 27,430 S853 53,943 Dedutt non cash/bank related Endow Funds Funds carried fonvard 31 December 2024 28.301 34.344 62,645 61.918
Aughnacloy Congregatlon of the Presbyterfan Church In Ireland ststement of Assets and Llabllltles- Year Ended 31 December 2024 Unrestrtcted Restrlcted Funds Funds Endowment Funds Total 2024 Total 2023 Funds Recon¢lllatlon Bank and cash at start of year 31,423 27.430 58,853 41,047 Net movement In funds {3,122) 6,914 3,792 7,975 Bank & cash at end of year 28,301 62,645 49,022 Bank & Cash Balances Bank Current Accounts Cash Sn Hand 28.301 34,215 129 62,516 129 50,776 103 Total 28,301 34,344 62.645 50,879 Memorandum Note Only Investments Endowment Investments 303,¢ £ 303,006 £ 255,596 Llabllltles (Restrlrted Funds) Members Loan to suppart Constructton of new Churth Hall (Z0181 £ 44,(XM) £ 44,(MJ) Flxed Assets Assets retalned for the Church's own use comprise the following propertles and are stated at Insured valuatlons:. Church, Church Hall and contents Manse and Sexton House 3,437,709 3,069,382 631,122 563,501 Approved by trustees on at a meeting on 0410612025 and signed on Its behalf by. Mr Derek Loane Trnstee Dr Cecil Glvan Trustee
Aughnacloy Congregatlon of the Presbyterlan Church In Ireland Notes to Accounts - Year Ended 31 December 20Z4 I. ACCOUNTING POLICIES BAS15 OF FINANCIAL STATEMENTS As the total Income of the con8re8atlon Is less than £250.CW the con8re8atlon have elected In accordance with the provislons In The Charltles (Accounts and Reports Re8ulatlons (Northern Ireland) 2015 to prepare Its accounts on a receipts and payrnents basls. FUND AccouKnNG Endowment funds are funds, the capltal of whlch must be retalned either pemanently or at the congregatlon's dlscretlon; the Income derlved from the endowment Is to be used either as restrlcted or unrestricted income funds dependlng upon the purpose for whlch the endowment was established in the first place. Restrlcted funds comprise la} income from endowments which is to be expended only on the restricted purposes Intended by the donor and Ibl revenue donations or grants for a specific congregational activity Intended by the donor. Where these funds have unspent balances, Interest on thelr pooled investment is apportloned to the individual funds on an avera8e balance basls. Unrestricted funds are Income funds whlch are to be spent on the congregation's general purpose5. Desl8nated funds are 8eneral funds set aslde by the congregation for use In the future. RECEIPTS 2. DONATIONS & LEGACIES Unrestrirted Restrlcted Funds Fund5 Endowrnent Funds Totsl 2024 Loose collectlons Donatlon5 & gifts Gift Ald Legacie5 & bequest 675 41,806 6,501 372 119 18,120 1.624 10,858 794 59,926 8,125 11.230 49.354 30,721 80,075 3. CHARITABLE AcfiviTIES Unrestricted Restritted Funds Funds Endowment Funds Total 2024 Income from charltable actiwty & fundraising Membership Fees Grants 995 970 5.797 995 970 5.797 7.762 7.762
Aughnadoy Congregatlon of the Presbyierfan Churth In Ireland Notes to Accounts- Year Ended 31 December 2023 4. OTHER TrADING AcllviTIES Unrestrfrted Restricted Funds Funds Endowment Funds Total 2024 Letting of Premises 5,196 5,796 6CK) 5,196 5,796 5. INVESTMENT INCOME Unrestrlrted Restricted Endowment Funds Funds Funds Totsl 2024 Bank Interest 6. OTHER INCOME Unrestrlrted Restrfcted Funds Funds Endowment Funds Total 2024 Other 1.630 1,630 1,630 1,630 PAYMENTS 7. CHARITABLE ACTIVITES Unrestrirted Restricted Funds Funds Endo7bvment Fund5 Total 2024 9,391 466 9,391 General Assembly A55essments & Payments Presbytery Fees Cost of Fundraising Minlstry & support Staff Runnin8 expenses Donations to Misslonslcharities Governance costs 30,406 28.397 18,067 20,332 18,067 8.065 49.036 38,399 87,435
Aughnadoy Congregatlon of the Presbyterfan Churth In Ireland Notes to Accounts- Year Ended 31 December 2024 8. FUND BALANCES Balance at start Re¢elpts Payments Surplusl (Deficitl Transfers nett Balance at end Unrestrfrted Funds General 31.423 49,954 53,076 13,122) 28,301 31,423 49.954 53,076 13,122) 28,301 Restrlrted Funds Unlted Appeal General Mlssions Fund Presbyterlan thlldren's Soclety Chrlstlan Instltute OMS ABAANA Remembrance Sunday Stand by Me Ministries Repalrs Sunday School Rooted Boys 8rl8ade Presbyterian Women 4.232 8,843 695 177 145 2,099 1,014 112 15.227 322 6,855 4.592 4,232 8,843 695 177 14S 2,099 1,014 112 8300 777 6,458 4,647 19,851 1,874 970 4,052 6,927 14551 397 {551 l(M) 26,778 1,419 1,367 3,997 783 27.430 45,313 38.399 6314 34344 Total Funds 58,853 95.267 91,475 3,792 62,645