Presbyter
an
SANDHOLES CONGREGATION OF THE PRESB￿ERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
forthe year ended 31 December 2019
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2019
Total
2018
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
41,207
40
2,975
560
200
59,760
9,705
625
33
100,967
9.745
3,600
593
200
111,441
7,539
3,400
589
270
Total Receipts
44,982
70,123
115105
123,239
Payments
Raising funds
Charitable activities
Investment costs
386
44,686
386
65,240
512
318
57,613
4,507
20,554
512
45,072
21,066
41,338
66,138
41,338
62,438
86,561
Loan Repayments
li
Total Payments
45,072
62,404
107,476
148,999
Net receipts / Ipaymentsl
Transfers between funds
1901
7,719
7,629
125,7601
Net movement in funds
Funds brought forward
1901
16521
7,719
51,104
7,629
81,903
125,7601
107,663
31,451
Funds carried forward
12
17421
58
31,451
89,532
81,903

Presbyter
an
SANDHOLES CONGREGATION OF THE PREs8￿ERlAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABIUTIES
As at 31 December 2019
Unrestricted
Fund5
Restricted Endowment
Funds
Funds
Total
Funds
2018
Total
Funds
2018
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
{652)
1901
51,104
31,451
81,903
7,629
107,663
125,7601
Bank and Cash at end of year
17421
31,451
89,532
81,903
Bank & Cash Balances
Bank Deposit Accoullts
Bank Current Accounts
Cash in Hand
56,359
33,028
145
56,359
25,458
86
89,532
81,903
Other Asset5
Investments- Note 11
Gift Aid receivable on donations
2,922.008 2,922,008
8,135
9,737
2,931,745 2,931,745
Liabilities
Loans- Note 11
29,816
71,154
29,816
71,154
Approved by the Kirk Session at a meeting on 3111012020 and signed on its behalf by
Imalcolm Davidsonl
INorman Blackl
131110/201
1311101201

an
SANDHOLES CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2019
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,(XIO the con8regation 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 restritted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restritted funds comprise {al income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ib) revenue donatlons or grants for 3 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 con8re8ation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2019
Total
2018
Recorded giving:
Loose collertions
Donations and 8ifts
Gift Aid
Legacies and bequest
32,612
2,548
1,680
4,367
45,146
1,240
4.570
8,804
77,758
3,788
6,250
13,171
85,299
2,182
5,187
17,273
1,500
41,207
59,760
ICrf),967
111,441

an
SANDHOLES CONGREGATION OF THE PREsB￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2019
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2019
Total
2018
Fees from funerals
Fundraising events
Grants
40
1,400
7,765
540
1,440
7,765
540
860
5,914
765
40
9,705
9,745
7.539
4. OTHER TrADING ACTIVITIES
Unrestricted
Funds
Restrlrted Endowment
Funds
Funds
Total
2019
Total
2018
Letting of premise5
2,975
625
3,600
3.400
2,975
625
3,600
3.400
INVESTMENT INCOME
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2019
Total
2018
Deposit interest
General Investment Fund
Other investment income
23
io
27
120
446
33
118
438
iio
446
560
33
593
589

an
SANDHOLES CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2019
OTHER INCOME
Unrestrirted
Funds
Restrlcted Endowment
Funds
Funds
T¢rtal
2019
Total
2018
Other income
200
200
270
200
200
270
RAISING FUNDS
Unrestrirted Restricted Endowment
Funds
Funds
Funds
Total
2019
Totsl
2018
FWO envelopes
386
386
318
386
386
318
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2019
Total
2018
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
harities
9,587
345
27,446
6,448
9,587
345
27,446
20,817
7,045
9,229
452
28,076
14,972
4.884
14,369
6,185
44.686
20.554
65,240
57,613

an
SANDHOLES CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvd)
31 De￿rntser 2019
FIXED ASSETS
The congregation owns the Church premises situated at 8 Kiltyclogher Road, Cookstown, BT80 9AU and
the associated fixtures, fittings, plant and machinery. These have an insurance value of £2,922.008.
10. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestrirted Funds
General
16521
44,982
45,072
{901
{7421
16521
44,982
45,072
1901
(7421
Restricted Funds
Sunday School
United Appeal
Mission
8,647
1.968
3.393
3,445
290
3,562
51.715
{1,425)
{3.445)
3,414
17861
9,961
7,222
3,445
13,445}
494
3,207
13,848
24,908
3,704
2,776
61,676
463
2,421
23,809
24,908
pw
Repair
Presbyterian Mutual
51,104
70.124
62,405
7,719
58,823
Endowrnent Funds
'Royal Bank of Scotland
Requests
15,000
16,451
15,OC(I
16,451
31,451
31,451
Total
81,903
115.106
107,477
7.629
89,532

an
SANDHOLES CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2019
11. LOAN
Fund
Balance
at start
New
Loan
Repald
Interest
Net
repaid
Balance
at end
Loan
71,154
41,850
512
41.338
29.816
Total
71,154
41,850
512
41,338
29,816