Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account)
For the Year Ended 31 December 2023
Note
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Receipts
Donations and Legacies
Charitable Activitie5
Other Trading Activities
Investment Income
Other
58,465
725
618
1,556
1,271
19,582
10,373
78,047
11,098
618
3,250
1,271
66.829
4.486
602
2,696
907
1.694
62,635
31,649
Sale of Investments
Sale of Fixed Assets
Loans Received
94,284
75,520
Total Receipts
62,635
31,649
94,284
75.520
Payments
Raising Funds
Charitable Activities
Earmarked Interest
821
80,957
821
97,213
1,492
770
93,480
1.459
16,256
1,492
81,778
17,748
Purchase of Investments
Purchase of Fixed Assets
Loan Repayments
99,526
95,709
8,040
8,040
13,383
Total Payments
81,778
25,788
107,566
109,092
Net Receipts / {Payments)
Transfers Between Funds
(19,143}
{610)
5,861
610
(13,282) {33,572)
Net Movement in Funds
Funds Brought Forward
(19,753)
73,224
6,471
9,098
(13,2821 (33,572)
82,322
115,894
Funds Carried Forward
11
53,471
15,569
69,040
82,322
12

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Note Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank & Cash at Start of Year
Net Movement in Funds
73,224
119,753)
9,098
6,471
82,322
115,894
(13,282) (33,5721
Bank and Cash at End of Year
53,471
15,569
69,040
82,322
Bank & Cash Balances
Current Accounts
Deposit Accounts
Cash in Hand
42,541
26,178
321
54,929
26,178
1,215
69,040
82,322
Other Assets
Fixed Assets
Investments
io
Gift Aid Receivable on Donations
162,685
9,087
162,685
8,269
171,772
170,954
Llabilities
Loans
Approved b he Kirk Session at a meeting on 9 June 2024 and sign
d on its behalf by
Rev Ross Kernohan
Minister
Mr
evor Galbraith
erk of Session
9 June 2024
9 June 2024
13

an
CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL sfATEMENTS
As the total income of the congregation is less than £250,000 the congreggtion 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 restricted or
unrestricted income funds depending upon the purpose for which the endowment wa5 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 (bl 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
Restricted
Funds
Endowment
Fund5
Total
2023
Total
2022
Recorded Giving
Loose Collections
Donations & Gifts
In Memoriam
In Lieu of Flowers
GiftAid
Legacies & Bequest
48,671
935
400
390
10,465
2,415
948
950
3,605
1,199
59,136
3,350
1.348
1,340
3,605
8,268
1,000
51,651
3,418
370
1,555
9,435
7,069
1,000
58,465
19,582
78,047
66,829
14

an
CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Income from Charitable Activities
Fundraising Events
Grants
125
600
1,873
8,500
1,998
9,100
1,686
2,800
725
10,373
11,098
4,486
OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Letting of Premises
618
618
602
618
618
602
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Investment Interest
Bank Interest
954
602
1,689
2,643
607
2,587
109
1,556
1,694
3,250
2.696
15

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
6. OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Totsl
2023
Total
2022
Periodicals & Calendars
Share of Pulpit Supply Fees
Share of Manse Expenses
Refund Pulpit Supply Fees
628
240
261
142
628
240
261
142
538
249
120
1,271
1,271
907
7. RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
FWO Envelopes
Fundraising Events
766
55
766
55
598
172
821
821
770
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery Fees
Ministry & Support Staff Costs
Congregational Running Expenses
Donations to Missions & Charities
Grant5 Returned
Governance Costs
12,262
708
46,874
21,113
12,262
708
46,874
26,321
10,957
91
11,878
701
44,353
23,486
12.679
383
5,208
10,957
91
80,957
16,256
97,213
93,480
16

an
CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
9. FIXED ASSErs
The congregation owns the church premises situated at Carli51e Road Londonderry and a manse at
Limavady Road Londonderry for the minister and the associated fixture5, fitting5 and equipment. These
have an insurance value of £6,531,116.
10. INVESTMENTS
The congregation ha5 the following investments. Amounts are shown at market valuation.
2023
2022
Pernianent Endowments
Bank Deposit Accounts Fixed Term Accounts
162,685
162,685
162,685
162,685
17

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
11. FUND BALANCES
Fund
Balan
at start
Receipts Payment Surplus l Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General
73,224
62,635
81,778 119,143)
(610)
53,471
73,224
62,635
81,778 (19,143)
(610)
53,471
Restricted Funds
Repair & Maintenance
Mission & Charities
Investment Interest
Presbyterian Women
Sabbath School
Choir
Girls, Brigade
Children's Church
Mid Week Bible Study
Craft & Chatter Group
1,191
451
14,572
9,765
1,492
1,970
63
60
2,611
8,040
10,597
1,492
2,041
832
66
2,232
6,532
1832)
500
1,000
8,223
619
906
40
433
4,670
920
192
295
(71)
(769)
(6)
379
835
191
427
4,659
920
(390)
(920}
463
653
361
127
102
526
294
321
{500)
9,098
31,649
25,788
5,861
610
15,569
Total
82,322
94,284
107,566 {13,282)
69,040
18