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 Invest￿Ent 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 Re￿iVed 136271 181 867 155 050 Funds Carried Fowdrd 12 128 950 181 867 STATEMENT OF ASSETS AND LIABILITIES For the Year Ended 31 De￿rnber 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 T￿aSurer ILFENNAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND IOTES TO THE ACCOUNTS or the Year Ended 31 De￿rnber 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 re￿1 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