Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
srATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account)
For the Year Ended 31 December 2022
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and Legacies
Cha ritable Activities
Other Trading Activities
Investment Income
Other
52,771
14,058
4,486
66,829
4,486
602
2,696
907
76,468
1,200
210
3,938
275
602
1,041
907
1.655
55,321
20,199
75,520
82,091
Sale of Investments
Sale of Fixed Assets
Loans Received
Total Receipts
55,321
20,199
75,520
82,091
Payments
Raising Funds
Charitable Activities
Earmarked Interest
770
77,208
770
93,480
1,459
717
101,218
2,131
16,272
1,459
77,978
17,731
95,709
104,066
Purchase of Investments
Purchase of Fixed Assets
Loan Repayments
13,383
13,383
833
Total Payments
77,978
31,114
109,092
104,899
Net Receipts / (Payments)
Transfer5 Between Funds
(22,657)
1830}
(10,915)
830
{33,572) (22,8081
Net Movement in Funds
Funds Brought Forward
(23,4871
96,711
(10,085)
19,183
{33,572) (22,808}
115,894
138,702
Funds Carried Forward
li
73,224
9,098
82,322
115,894
14

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Note Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconciliation
Bank & Cash at Start of Year
Net Movement in Funds
96,711
{23,487)
19,183
(10,085)
115,894
138,702
(33,572) 122,808)
Bank and Cash at End of Year
73,224
9,098
82,322
115,894
Bank & Cash Balances
Current Accounts
Deposit Accounts
Cash in Hand
54,929
26,178
1,215
88,768
26,178
948
82,322
115,894
Other Assets
Fixed Assets
Investments
10
Gift Aid Receivable on Donations
162,685
8,269
162,685
9,435
170,954
172,120
Liabilities
Loans
Approve
the Kirk Session at a meeting on 4 June 2023 and sig
ed on its behalf by
Rev R055 Kernohan
Minister
r Trevor Galbraith
Clerk of Session
4 June 2023
4 June 2023
15

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less 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 ba5iS.
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 funds comprise (al 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
apportloned 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
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Recorded Giving
Loose Collections
Donations & Gifts
In Memoriam
In Lieu of Flowers
Gift Aid
Legacies & Bequest
43,926
668
loo
370
7,725
2,750
300
51,651
3,418
400
370
1,555
9,435
61,496
2.277
960
1,405
590
7,740
2,000
1,555
1,728
7707
52,771
14,058
66,829
76,468
16

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conYd)
31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Totsl
2021
Income from Charitable Activities
Fundraising Events
Grants
1,686
2,800
1,686
2,800
1,200
4,486
4,486
1,200
4. OTHER TRADING AcrivrriES
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Letting of Premises
602
602
210
602
602
210
5. INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Investment Interest
Bank Interest
934
107
1,653
2,587
109
3,777
161
1,041
1,655
2,696
3,938
17

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
6. OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Periodicals & Calendar5
Share of Manse Expenses
Refund Pulpit Supply Fees
538
249
120
538
249
120
28
247
907
907
275
7. RAISING FUNDS
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Totsi
2021
FWO Envelopes
Fundraising Events
598
172
598
172
627
90
770
770
717
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery Fees
Ministry & Support Staff Costs
Congregational Running Expenses
Donations to Missions & Charities
Grants Returned
Governance Costs
11,878
701
44,353
20,276
11,878
701
44,353
23,486
12,679
383
12,771
701
43,633
27,797
14,728
588
3,210
12,679
383
77,208
16,272
93,480
101,218
18

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
9. FIXED ASSErs
The congregation owns the church premises situated at Carlisle Road Londonderry and a manse at
Limavady Road Londonderry for the minister and the associated fixtures, fittings and equipment. These
have an insurance value of £6.147,908.
10. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
Permanent Endowments
Bank Deposit Accounts Fixed Term Accounts
162,685
162,685
162,685
189,010
19

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
11. FUND BALANCES
Fund
Balan
at start
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General
96,711
55,321
77,978 (22,657)
(830)
73,224
96,711
55,321
77,978 (22,657)
(830)
73,224
Restricted Funds
Repair & Maintenance
Mission & Charities
Investment Interest
Presbyterlan Women
Sabbath School
Catering Committee
Choir
Girls, Brigade
Children's Church
Mid Week Bible Study
Craft & Chatter Group
5,363
502
4,218
9,663
1,459
1,173
257
13,383
10,844
1,459
1,780
1,319
{9,165)
(1,181}
4,993
1,130
1,191
451
1,513
902
4,991
374
4,618
920
(607)
{1,062)
906
40
200
(4993}
59
2,660
59
552
433
4,670
920
192
295
2,108
(500)
413
295
221
192
295
19,183
20,199
31,114 (10,915)
830
9,098
Total
115,894
75,520
109,092 (33,572)
82,322
20