an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
For the year ended 31 December 2024
Note Unrestrlrted
Funds
Restrlrted
Funds
Total
2024
Total
2023
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
43,304
11,831
4,448
821
55.135
4,448
821
8,141
1,972
57.056
1.072
1,584
2,557
950
8,141
1,972
Totsl re￿ipts
53,417
17.100
70,517
63,219
Payments
Raising funds
Charitable activities
Other
247
31,710
18.720
loo
8,855
3,280
347
40,565
22,000
235
39,040
15.773
Totsl payments
50,677
12,235
62,912
55,048
Net receipts 1 {payments)
2,740
4.865
7,605
8,171
Funds brought forward
Transfer to investment
Transfer to restricted
57,533
60.650
118,183
110.448
{436}
18371
837
Funds carried forward
12
59,436
66.352
125,788
118,183
12

Presbyter
an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND LIABIUTIES
As at 31 December 2024
Unrestrlrted
Funds
Restrirted
Funds
Total
Funds
2024
Totsl
Funds
2023
Funds Re¢onciliation
Bank and Cash at start of year
Net movement In funds
57.533
1,903
60.650
5,702
118,183
7,605
110.448
7,735
Bank and Cash at end of year
59.436
66,352
125,788
118,183
Bank & Cash Balances
Bank CurrentAccounts
Bank Deposit Account- Note 11
Cash in Hand
94.045
31,735
86,437
31,735
li
125,788
118,183
Other Assets
Fixed Assets- Note 10
Investments- Note 11
119,000
119,000
119,000
119,000
Approved by the Kirk Session at a meeting on 20 March 2025 and signed on its behalf by:
Rev R Orr (Minister}
Date: Zo / 0312r
Mrs Joyce Thompson (Clerk of Session)
Date: 20
/(A125
13

an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTE5 TO THE ACCOUNTS
For the year ended 31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250.OOOthe congregation have Èlected in accordance
with the provisions in The Charities (Accounts and Reports Regulation5 (Northern Ireland} 2015to 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 forwhich the endowment was established in the
first place.
Restricted funds comprise lal income from endowment5 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 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
Unrestricted
Funds
Restrlrted
Funds
Total
2024
Total
2023
Recorded giving
Loose collections
Donations and gifts
Gift aid
34,809
948
9,249
380
352
1.850
44,058
1,328
352
9,397
45,455
715
594
10,292
7,547
43,304
11,831
55,135
57.056
14

an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conYd}
For the year ended 31 December 2024
CHARITABLE AcfiviTIES
Unrestrl¢ted
Funds
Restricted
Funds
Total
2024
Total
2023
Income from charitable activities
4,448
1,072
4.448
4.448
1,072
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restrlcted
Funds
Total
2024
Total
2023
Other
821
821
1,584
821
821
1,584
INVESTMENT INCOME
Unrestrfcted
Funds
Restricted
Funds
Total
2024
Total
2023
General Deposit interest
General Investment Fund
1,301
6,840
1.301
6.840
833
1,724
8,141
8,141
2,557
15

an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS IconVd}
For the year ended 31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Grant aid
1,972
1.972
950
1,972
1,972
950
RAISING FUNDS
Unrestrlcted
Funds
Restricted
Funds
Total
Z024
Total
2023
FWO envelopes
Charitable Event
247
247
loo
235
loo
247
loo
347
235
CHARITABLE AcfiviTIES
Unrestrirted
Funds
Restricted
Funds
Total
2024
Total
2023
General Assembly assessments
Presbytery fees
Ministry and support staff costs
Congre8ational running expenses
Or8anisational running expenses
Donations to missions and charities
3,695
303
20,589
3,969
854
2,300
3,695
303
20.589
3.969
866
11.143
3,569
329
19,913
4,797
816
9,616
12
8,843
31,710
8,855
40,565
39.040
16

an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conVd}
For the year ended 31 December 2024
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrfrted
Funds
Total
2024
Total
2023
Property and maintenance costs
18,720
3.280
22.000
15.773
18,720
3.280
22.000
15.773
10. FIXED ASSETS
The congregation owns the Church premises situated at 41 Edenderry Road. Omagh BT79 OLX and the
associated fixtures, fittings, plant and machinery. These have an insurance value £1,747,573.
11. INVESTMENTS
The congre8ation has the following investment5. Amount5 are shown at market valuation.
2024
2023
General Investment Fund
Property
2,879
116,121
2.879
116,121
119,000
119,000
17

Presbyter
an
EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conVd}
For the year ended 31 December 2024
12. FUND BALANCE5
Fund
Transfer
Between
Transfer to
Funds Investment
Balance at
01.01.24
Balance at
31.12.24
Receipts
Payments
Unrestricted funds
General
57.533
53.417
150,677}
{837}
59,436
57.533
53.417
150.6771
18371
59.436
Restricted Funds
Property
Mission and Charity
Congregational
Sunday School
Deposit
26,385
463
7,498
9,143
13.2801
18,6251
30,603
1.818
837
2.067
31,735
459
{330}
2.196
31.735
60,650
17,100
{12,2351
837
66,352
Total
118.183
70.517
{62.912)
125,788
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 congregation holds, in
particular investments, are disclosed on the Statement of Assets and Liabilities.
18