Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcnviTY (Receipts and Payments Account)
For the Year Ended 31 December 2024
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Recelpts
Donations and Legacies
Charitable Activities
Other Trading Activities
Investment Income
Other
61,573
16,704
5,120
78,277
5,120
556
6,895
1,674
78,047
11,098
618
3,250
1,271
556
2,808
1,674
4,087
66,611
25,911
92,522
94,284
Sale of Investment5
Sale of Fixed Assets
Loans Received
Total Receipts
66,611
25,911
92,522
94,284
Payments
Raising Funds
Charitable Activities
Earmarked Interest
796
89,962
214
17,439
3,605
I,oio
107,401
3,605
821
97,213
1,492
90,758
21,258
112,016
99,526
Purchase of Investments
Purchase of Fixed Assets
Loan Repayments
8,040
Total Payments
90,758
21,258
112,016
107,566
Net Receipts / (Payments)
Transfers Between Funds
(24,1471
50
4,653
(50)
(19,494) {13,2821
Net Movement in Fund5
Funds Brought Forward
{24,097)
53,471
4,603
15,569
119,494) (13,2821
69,040
82,322
Fund5 Carried Forward
11
29,374
20,172
49,546
69,040
12

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Note Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
Funds
2024
Total
Funds
2023
Funds Reconciliation
Bank & Cash at Start of Year
Net Movement in Funds
53,471
(24097)
15,569
4,603
69,040
82,322
{19,4941 {13,282}
Bank and Cash at End of Year
29,374
20,172
49,546
69,040
Bank & Cash Balances
Current Accounts
Deposit Accounts
Cash in Hand
49,165
42,541
26,178
321
381
49,546
69,040
Other Assets
Fixed Assets
Investment5
10
Gift Aid Receivable on Donations
162,700
9,863
162,685
9,087
172,563
171,772
Liabilitles
Loans
Approved by the Kirk Session at a meeting on 3 April 2025 and signed on its behalf by
Rev Ross Kernohan
Minister
revor Galbraith
Clerk of Se55ion
3 April 2025
3 April 2025
13

an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTESTOTHE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total incorne of the congregation is less than £250,000 the congregation have elected in
accordance with the provisions in The Charities (Accounts and Reports) Regulation5 (Northern Ireland)
2015 to prepare its accounts on a receipts and payments 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 {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
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
Funds
Total
2024
Total
2023
Recorded Giving
Loose Collections
Donations & Gifts
In Memoriam
In Lieu of Flowers
Gift Aid
Legacies & Bequest
52,189
1,018
500
350
9,951
2,424
788
300
1,670
1,571
62,140
3,442
1,288
650
1,670
9,087
59,136
3,350
1,348
1,340
3,605
8,268
I,ooD
7,516
61,573
16,704
78,277
78,047
14

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
20Z3
Income from Charitable Activitie5
Fundraising Events
Grants
3,329
1,791
3,329
1,791
1,998
9,100
5,120
5,120
11,098
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
Letting of Premises
556
556
618
556
556
618
5. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Fund5
Endowment
Funds
Total
2024
Total
2023
Investment Interest
Bank Interest
2,308
500
4,084
6,392
503
2,643
607
2,808
4,087
6,895
3.250
15

an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Fund5
Fund5
Total
2024
Total
2023
Periodicals & Calendars
Share of Pulpit Supply Fee5
Share of Manse Expenses
Refund Pulpit Supply Fees
Sale of Piano
240
545
273
556
60
240
545
273
556
60
628
240
261
142
1,674
1,674
1,271
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
FWO Envelopes
Fundraising Events
796
796
214
766
55
214
796
214
1,010
821
8. CHARITABLE AcfiviTIE5
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery Fees
Ministry & Support Staff Costs
Congregational Running Expenses
Donations to Mi55ion5 & Charities
Grants Returned
Governance Costs
11,891
626
59,666
17,779
11,891
626
59,666
22,435
12,563
220
12,262
708
46,874
26,321
10,957
91
4,656
12,563
220
89,962
17,439
107,401
97,213
16

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2024
9. FIXED ASSETS
The congregation owns the church premises Sltuated at Carlisle Road Londonderry and a manse at
Limavady Road Londonderry for the minister and the a550ciated fixtures, fittings and equipment. These
have an insurance value of £6,738,300.
10. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
Pemianent Endowments
Bank Deposit Accounts Fixed Term Accounts
162,700
162,685
162,700
162,685
17

Presbyter
an
CARLISLE ROAD CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2024
11. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General
53,471
66,611
90,758 124,1471
50
29.374
53,471
66,611
90,758 (24,147)
50
29,374
Restrlcted Funds
Repair & Maintenance
Mission & Charities
Investment Interest
Presbyterian Women
Sabbath School
Choir
Girls, Brigade
Mid Week Bible Study
Craft & Chatter Group
8,223
619
4,098
10,046
3,605
2,519
941
146
3,366
560
630
538
10,401
3,605
1,887
703
45
3,776
177
126
3,560
(3551
500
500
12,283
764
835
191
427
4,659
294
321
632
238
ioi
{410)
383
504
(2001
1,267
429
528
3,899
677
325
(350)
1500)
15,569
25,911
21,258
4,653
{501
20,172
Total
69.040
92,522 112,016
{19,494)
49,546
18