an
CARLAND PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account)
for the year ended 31 December 2022
Note Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
71441
71441
2972
1165
327
335
70020
2524
649
185
447
2972
1165
327
335
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
73268
2972
76240
73825
Payments
Raising fund5
Charitable activities
Investment costs
Other
348
24611
348
39644
339
55579
15033
3898
3898
734
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
28857
15033
43890
56652
Net receipts / (payments)
(100)
100
{12142)
Transfers between funds
12142
Net movement in funds
Funds brought forward
32369
46946
(19}
1627
32350
80411
17173
63238
31838
Funds carried forward
12
79315
1608
31838
112761
80411
13

an
CARLAND PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconciliation
Bank and Cash at Start of year
Net movement in funds
46946
32369
1627
{19)
31838
80411
32350
63238
17173
Bank and Cash at end of year
79315
1608
31838
112761
80411
Bank & Cash Balances
Bank Deposlt Account5
Bank Current Accounts
Cash in Hand
112761
80411
112761
80411
Other Assets
Fixed Assets - Note 10
Church Premises
Fixtures, Fittings & Equipment
Insurance Value
Investments - Note 11
Gift Aid receivable on donations
2022267
1881178
2022267
1881178
Llabllltles
Loans
Other
Approved by the Kirk Session at a meeting on
October 2023 and signed on its behalf by
Rev N James O'Neill
Howard McLean
Minister
Clerk of session
15

CARLAND PRESBYTERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is le55 than £250,000 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 and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently 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 fund5 comprise (al income from endowtnents which is to be expended only on the restricted
purposes intended by the donor and Ib) revenue donations or grants for a specific congregational
activity 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 ba515.
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.
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
57407
397
150
13487
57407
397
150
13487
55596
227
1405
12792
71441
71441
70020
16

CARLAND PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundralsing events
Membership fees
Grants
2972
2972
2524
2972
2972
2524
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Letting of premises
Trading income
651
514
651
514
649
1165
1165
649
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
327
327
185
327
327
185
17

CARLAND PRESBYfERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Other Income
335
335
447
335
335
447
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Total
2022 2021
FWO envelopes
Fundraising events
348
348
339
348
348
339
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
6185
428
2229
15549
6185
428
2229
18260
12322
10576
428
24381
10027
9947
2711
12322
220
220
220
24611
15033
39644
55579
18

an
CARLAND PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Utllities
3898
3898
734
3898
3898
734
10. FIXED ASSETS
The congregation owns the Church premises situated at Gortnaglush Road Dungannon and the
associated fixtures, fittings. These have an insurance value of £2022267
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
General Investment Fund
Property Manse Land which is
rented privately
Other investments
23330
620
24873
23950
24873
20

CARLAND PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd}
31 December 2022
12. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestrlcted Funds
General No l Account
46946 73268
28857
100
(121421
79315
46946
73268
28857
12142
79315
Restritted Funds
Sunday School Project 2022
Mission & Charities
Sunday School Account
Bowling Club
Sanctuary Fellowship Account
Presbyterian Woman
353
353
11969
814
285
100
1512
11969
224
304
329
770
814
700
224
619
229
536
(100)
1105
173
1627
2972
15033
12242
1608
Endowment Funds
McAllister Fund
Various Funds
14387
17451
14387
17451
31838
31838
Total
80411
76240
43890
112761
21