STATEMENT OF FINANCIAL ACTIVITY e¢ei and Pa ments Account Forthe Year Ended 31 December2022 Note Unrestricted Funds Restrletsd Funds anisafjon Funds Total 2022 Total 2021 Recel DonalKJns & Le acies Charitable ACt[lieS Other Trddin AclivilEs InvestEnt Income Other 101 750 167 183 186 441 729 832 171 212 900 917 103311 180801 197 389 Total Recel ts 103311 180 801 197 389 Pa ments Raisin Funds Charitable Activities other 111 931 204119 751 596 Total Pa ments 113008 225 616 157628 Nel Recei ments Transfer Between Accounts -9697 -39920 -35118 39920 Nel Movefflenl in Funds 49617 4802 Funds Brr)u ht FoJward Loans Re aidl ReiVed 136271 181 867 155 050 Funds Carried Fowdrd 12 128 950 181 867
STATEMENT OF ASSETS AND LIABILITIES For the Year Ended 31 Dernber 2022 Unrestrlcted Funds Restrlcted Funds Or anlsatlon Funds Total 2022 Total 2021 Funds Reconclliatlon Bank and Cash at Start of Year Net Movement in Funds Loans Received 136 271 49,617 181 867 44,815 155050 39,761 12,944 Bank and Cash at End of Year 86.654 128 950 181,867 Bank and Cash Balances Current Accounts De osit Accounts Cash in Hand 6,637 42.034 48.671 131 895 247 262 262 86.654 42.296 128 950 181,867 Other Assets Fixed Assets Buildin s & Contents Investments Gift Aid Receivable on Donations 10 3,378.959 2.989,582 25.000 3 570 269 3,235,689 Llabllltles Loans Accruals 67,479 300 75,580 270 3,502,490 3 159,839 roved b the Kirk SessK)n at a meetin on 12th June 2023 and si ned on its behalf b Smf(h Clerk of Sessbn Chatles Kane TaSurer
ILFENNAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND IOTES TO THE ACCOUNTS or the Year Ended 31 Dernber 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the con ation is less that £250,000 the con ation have elected in accordance with the rovisions in The Charities Accounts and Re orts Re ulations Northem Ireland 2015 to are its accounts on a re1 ts and ment basis. re FUND ACCOUNTING Endowment funds are funds. the ca ital of which must be retained either ermanentl or at the con ation's discretion: the income derived from the endowment is to be used either as restricted or unrestricted income funds de endin on the ur ose for which the endowment was established in the first lace. Restricted funds com rise income from endowments which is to be ex ended onl on the restricted oses intended b the doner and revenue donations or rants for a s ecffic con re ational activit intended b the doner. Where these funds have uns ent balances. interest on their ooled investment is a ortioned to the individual funds on an avera e balan basis. Unrestricted funds are income funds which are to be s ent on the con ur oses. Desi nated funds are enerdl funds set aside b the con re ation's eneral ation for use in the future. DONATIONS AND LEGACIES Unrestrbcted Funds Restricted Funds Or anisation Funds Total 2022 Total 2021 Recorded Givin Loose Collections Donations and Gifts In MemoriamlLieu of Flowers Gtft Aid Le acies and Be 107 280 116 017 845 7.961 1.322 845 28.089 4,322 167 183 17.447 3,000 101 750 2,681 20,486 33,472 186441 uests CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Or anlsation Funds Total 2022 Total 2021 Income from Charitable Activities Fu nd raisin Events Membershi Fees Grants 36 508
KILFENNAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the Year Ended 31 December 2022 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds anisation Funds Total 2022 Totsl 2021 Lettin of Premises 3.658 3.658 INVESTMENT INCOME Unrestricted Funds Restricted Funds Or anisation Funds Total 2022 Total 2021 Investment Interest Bank Interest 557 172 729 158 715 185 goo 893 24 917 171 OTHER INCOME Unrestricted Funds Restricted Funds anisation Funds Total 2022 Total 2021 Periodicals & CalendaT5 Other Income 832 212 2.220 832 212 1,044 2.220 EXPENDITURE Raisin Funds Unrestricted Funds Restricted Funds anisation Funds Total 2022 Total 2021 FWO Envelo Fundraisin Events es 1,077 1,077 1,166
<ILFENNAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND OTES TO THE ACCOUNTS -or the Year Ended 31 December 2022 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds anisation Funds Total 2022 Total 2021 Generdl Assemb5 Assessments Presb Fees Minist and Su ort Staff Costs ational Runnin Ex enses Donations to Missions and Charities Govemance Costs 17188 986 64196 92384 23892 5473 10267 986 17541 95196 20151 7455 986 68836 5927 540 5.473 17425 111g31 17425 74763 204119 151596 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Or anisation Funds Totsl 2022 Total 2021 Earmarked Interest Other Purchase of Fixed Assets ital Bu ildin Costs 8491 11929 8491 11929 1743 3123 20420 20420 4866 10 FIXED ASSETS The con ation owns the church remises situated at 54 Rossdowne Road Londonde BT47 6ST and the associated fixtu res fittin lant and machine These have an insurance value of £3 000 780. The con ation also owns the manse situated at 15 Caw Hill Park Londonde BT47 6LU for the minister whiGh has an insurance value of £378 179. 11 INVESTMENTS The con ation has the followin investments. Amounts are shown at market valuation. Total 2022 Total 2021 1 717 shares General Investment Fund Other Permanent Endowments £12.2209 Ishare 20983 16377 22863 16377 37360 39240
KILFENNAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the Year Ended 31 December 2022 12 FUND BALANCES Balance at Start Sur lusl Deficit Balance at End Recei Pa ments Transfer Unrestricted Funds General Account 136271 103311 113008 -9697 -39920 86654 136271 103311 113008 -9697 39920 86654 Restricted Funds Pro Fund Renovation Fund Brid Loan Account Loan Account Badminton Club Toddler Time Youth Club Presb terian Women Bowlin Club s'Bri ade Girfs, Bri ade Men's Club Sunda School Youth Fellowshi Missiona & Student Benevolent Fund 23126 198 41304 69579 56 -28275 27374 1194 22225 1336 3331 -3331 3331 -797 -200 802 1994 5457 983 1386 3802 2437 1878 1519 1489 354 170 307 291 1257 2718 40 2762 9227 2986 566 1811 4207 1036 1498 2600 2786 925 1345 1489 666 372 -1250 253 262 -702 649 -653 -174 2971 302 2060 9876 2334 392 -200 -150 -500 -300 -301 11 310 202 2365 -2055 202 2367 Total Or anisations 45596 60064 95183 45119 31820 42296 Missions & Charities 17425 77,489 17425 112,608 45,596 35,119 31,820 42,296 Total 181,867 180,800 225,616 44,816 71.740 128,950