CARNLOUGH CONGREGATION OFTHE pRE5B￿ERIAN CHURCH IN IRELAND
STATEMENT OF FINANaAL AcfiviTY (Receipts and Paments Account)
for the year ended 31st December 2022
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Recei
Donations and legacies
Charitable activities
Other tradin8 activities
I nve5tment Incorne
Other
23,233
5,209
28,441
25,633
298
1,067
24,597
301
1,067
29009
281
5,212
25,914
Sale of investment5
Sale of fixed assets
Loans received
24,597
5,212
29,809
25,914
Raising funds
Charitable activities
I nvestment costs
Other
220
18,122
220
22,194
4,072
18,427
18,342
4,072
22,414
18,635
Purchase of investments
Purchase of fixed assets
Loan repayments
Total P
nt
18,342
4.072
22.414
18,635
Net receipts1 Ipaymentsl
Transfer between funds
6,256
1,139
7,395
7,279
Net movement in funds
Funds brought forward
6,256
66,130
1,139
13,618
7,395
79,748
7,279
72,469
Funds carried forward
12
72,385
14.758
87,143
79,748

CARNLOUGH CONGREGATION OF THE PRESBIryERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND UABIUTY
As at 31st December 2022
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
conciliation
Funds balance at start of year
Net movement in funds
66,130
6,256
13,618
1,139
79.748
7,395
72,469
7,279
Funds balance at end of year
72,385
14,758
87,143
79,748
an
an
Bank Deposit Accounts
Bank Current Account5
Cash in Hand
87,143
79,748
87,143
79,748
Fixed Assets - Note 10
Investments- Note 11
Gift Ald recelvable on donations
2,935
3,535
2,935
3,535
Li
Loans
Approved by the Klrk Session at a meeting on
and signed on its behalf by..
Mr N Mcmullan
Date:
Rev A Beattie
Date:

CARNLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31st December 2022
I. ACCOUNTING pouaES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is lessthan £250,000 the congregation have elected in accordance with the
provisions in The Charities (Acounts and Reports Regulations (Northern I relandl 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 dlscretlon,
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 isto expended only on the restricted purposes intended bv
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 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.
2. DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restricted
Fund5
Endowment
Fund5
Total Funds
2022
Total Funds
2021
Recorded giving
L005e collections
Donation5 and gifts
Gift Aid
Legacies a nd beouests
18,360
1,116
550
3,207
3,215
21,575
1,116
2,451
3,300
21,408
219
1,150
2,856
1,901
93
Total
23,233
5,209
28,441
25,633

CARNLOUGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUl+lTS Icont'd)
31st December 2022
3. CHARITABLE ACTIVITIES
Unrestrirted
Fund5
Restrlcted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
I ncome from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants received
Total
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Letting of premises
Trading income
Tota I
5. INVESTMENT INCOME
Unrestrlcted
Funds
RestrEcted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
201
96
205
96
188
93
Total
298
301
281

CARNLOUGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE Accouf+rrs (cont'd)
31st December 2022
6. OTHER INCOME
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Insurance claims
Other income
1.067
1,067
Total
1,067
1,067
7. RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
FWO envelopes
Fundraisin8 events
220
220
Total
220
220
208
8. CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
General AssemblyAssessments
Presbytery Fees
Ministry and support staff cost5
Congregational running expenses
Donations to Missions and Charities
Governance costs
1,244
97
10,331
6,450
1,244
97
10,331
7,248
3,274
1.843
141
5,377
8,236
2,830
798
3,274
Total
18,122
4,072
22,194
18,427

CARNLOUGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31st December 2022
9. OTHER EXPENDITURE
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total Fund5
2022
Total Funds
2021
Investment properties expenses
Total
10. FIXED ASSETS
The congregation owns the church building together with the church hall situated at Bay Road, Carnlough and the associated
fixtures, fittings, plant and machinery. These have a tombined insurance value of £780.168. The congregation also owns the
manse located at 8ay Road, Carnlough with an Insurance value of £391.795. The congregation also owns the church at Shore
Road, Cu5hendall with an insurance valuation of £619.240.
11. INVESTMENTS
2022
2021
Detalls of the investment as at 3V12122
Total

C4RNLOUGH CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TOTHE ACCOUMfs Icont'dl
31st December 2022
12. FUND BALAN￿5
Balance at
start
Re¢eipt5
Payments
Surp*Js I
(Deficit)
Transfer
Balance
atend
st
General Account
66,130
24,597
18,342
6.256
72.385
Total
66,130
24.597
18,342
6.256
72.385
es
Property Fund
Sunday School
Church Field
pw
4,203
2.276
6,196
943
1,853
325
297
1.528
12951
50
11431
5,731
1,981
6.246
800
50
787
2,520
930
2,520
Mission
Total
13.618
5,212
4,072
1.139
14,758
Bequest Fund
Total
Total
79,748
29X)9
22,414
7,395
87.143