an
EDENDERRY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account)
For the year ended 31 December 2022
Note
Unrestricted
Funds
Restrlcted
Funds
Total
2022
Total
2021
Receipts
Donatlons and legacies
Charitable activlties
Other trading activities
Investment Income
Other
43,129
14,317
146
I,iio
57,446
146
I,iio
1,126
63,246
490
1,126
665
500
Total recelpts
44,255
15,573
59,828
64,901
Payments
Raising funds
Charitable activities
Other
214
28,548
11,201
214
34,635
15,509
239
32,974
8,444
6,087
4,308
Total payments
39,963
10,395
50,358
41,657
Net receipts l (payments)
4,292
5,178
9,470
23,244
Funds brought forward
Transfer to investment
Transfer to restricted
77,296
{397}
126,9861
24,079
101,375
{3971
78,131
26,986
Funds carrled forward
12
54,205
56,243
110,448
101,375
12

ali
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestricted
Funds
Restrlcted
Funds
Total
Funds
2022
Totsl Funds
2021
Funds Reconciliation
Bank and Cash at st3rt of year
Net movement in funds
77,296
123,0911
24,079
32,164
101,375
9,073
78,131
23,244
Bank and Cash at end of year
54,205
56,243
110,448
101,375
Bank & Cash Balances
Bank Current Accounts
Bank Deposit Account- Note 11
Cash in Hand
78,601
31,735
112
72,457
28,679
239
110,448
101,375
Other Assets
Fixed Assets- Note 10
Investments- Note 11
118,564
118,167
118,564
118,167
Approved by the Kirk Session at a meeting on 23 March 2023 and signed on its behalf by:
Rev R Orr {Ministerl
Mrs Muriel Good (Clerk of Session)
Date: 13 Ic>., l L4
Date:
13

an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TOTHE ACCOUNTS
For the year ended 31 December 2022
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total Income of the congregatlon Is less than £250,000 the congregation have elected in accordance
with the provisions in The Charitie5 {Accounts and Reports Regulations (Northern Ireland} 2015 to prepare
its accounts on a receipt5 and payment5 basis,
FUND ACCOUNTING
Endowment fund5 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 funds comprise {a) income from endowments which is to be expended only on the restricted
purposes intended by the donor and {b) 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.
DONATIONS AND LEGACIES
Unrestrlrted
Funds
Restricted
Funds
Total
2022
Total
2021
Recorded giving
Loose collections
Donations and gifts
Gift aid
Legacies and bequests
34,501
637
191
7,800
10,464
515
1,030
2,308
44.965
1,152
1,221
10,108
44,868
474
340
10,114
7,450
43,129
14,317
57,446
63,246
14

ali
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2022
CHARITABLE AcfiviTIES
Unre5trirted
Funds
Restricted
Funds
Total
2022
Total
2021
Income from charitable activities
146
146
490
146
146
490
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restrirted
Funds
Total
2022
Total
2021
Other
I,iio
I,iio
I,iio
I,iio
INVESTMENT INCOME
Unrestrlcted
Funds
Restrirted
Funds
Total
2022
Total
2021
General Deposit interest
General Investment Fund
136
990
136
990
53
612
1,126
1,126
665
15

an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conVd}
For the year ended 31 December 2022
OTHER INCOME
Unrestricted
Funds
Restrirted
Funds
Total
2022
Total
2021
Grant aid
500
500
RAISING FUNDS
Unrestrlcted
Funds
Restrirted
Funds
Total
2022
Total
2021
FWO envelopes
214
214
239
214
214
239
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrlrted
Funds
Total
2022
Total
2021
General Assembly assessments
Presbytery fees
Ministry and sUPPOrt staff costs
Congregational running expenses
Organisational running expenses
Donations to missions and charities
Pastoral care
3,473
303
18,777
3,677
619
1,699
3,473
303
18,777
3,677
672
7,733
3,804
305
18,070
2,210
599
6,786
1,200
53
6,034
28,548
6,087
34,635
32,974
16

an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
For the year ended 31 December 2022
OTHER EXPENDITURE
Unrestrirted
Funds
Restricted
Funds
Total
2022
Total
2021
Property and maintenance costs
11,201
4,308
15,509
8,444
11,201
4,308
15,509
8,444
10. FIXED ASSETS
The congregation owns the Church premises situated at 41 Edenderry Road, Omagh BT79 OLX and the
associated fixtures, fittTngs, plant and machinery. These have an insurance value £1,592,980.
11. INVESTMENT5
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
General Investment Fund
Propety
2,879
115,685
2,879
115,288
118,564
118,167
17

an
EDENDERRY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2022
12. FUND BALANCES
Fund
Transfer
Between
Funds
Balance at
01.01.22
Transfer to
Investment
Balance at
31.12.22
Recelpts Payments
Unrestrfcted Funds
General
Deposit
48,617
28,679
44.255
139,9631
1,693
128,6791
(3971
54,205
77,296
44,255
{39,963)
(26,9861
1397}
54,205
Restricted Funds
Property
Mission and Charity
Congregational
Organisational
Deposit
Bequests
16,079
9,195
6,048
330
14,308)
{5,673)
1366}
(48}
20,966
375
1,587
1,580
31,735
1,623
3,177
{1,549)
31,735
(3,200}
3,200
24,079
15,573
(10,395)
26,986
56,243
Total
101,375
59,828
{50,358)
1397)
110,448
The congregation has reviewed the basis on which it prepares its accounts and In order that these are
prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds
which are not held in bank or cash balances. Any other funds, which the con8re8ation holds, in
particular investment5, are disclosed on the Statement of Assets and Liabilities.
18