an
SION MILLS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEME￿ OF FINANCIAL AcfiviTY {Receipts and Payments Account)
for the year ended 31 December 2019
Note Unrestricted
Funds
Restricted Endowment
Funds
Funds
Totsl
2020
Totsl
2019
Recelpts
Donations and legacies
Charitable Activities
35,584
25.471
2.017
61,055
2,017
73,259
4,886
Other Trading Activity
Investment Income
Other
5,725
24
5,725
707
376
5,674
868
368
683
376
36.643
33.237
69,880
85,325
Total Recelpts
36,643
33.237
69,880
85,325
Payments
Raising funds
Charitable Activities
250
300
550
675
31.488
3.142
34.630
42,694
Investment costs
1,480
Other
376
5.234
5.610
12,575
Purchase of Investments
Purchase of fixed a55ets
Totsl Payments
32,116
10.156
42.272
55.944
Net receipts / (payments
Transfers between funds
4.527
23,080
27.607
29,429
Net movement in funds
Funds brought forward
15.478
298.127
313,605
285,998
Funds carried forward
12
15.478
298,127
313,605
285,998
li

an
SION MILLS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND UABILITIES
As at 31 December 2019
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2020
Totsl
Funds
2019
Funds Reconciliatlon
Bank and Cash at start of year
Net movement in fund5
10.951
4,527
275,lJ47
23,080
285,998
27,607
256,616
29,381
Bank and Cash at end of year
15,478
298.127
313.605
285,998
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
313,605
285,998
313,605
285,998
Other Assets
Fixed Assets- Note 10
Church, Halls & Manse
Premises
Fixtures, Fittin85 & Equipment
1,807,727 1,690,491
Investments- Note 11
1,480
1,807,727 1,691,971
Liabllities
Loans
Other
12

an
Approved by the Kirk Session at a meeting on 20 May 2021. and si8ned on its behalf by
Rev Mark Shaw
Mr Colin Campbell
2 August 2021
2 August 2021
13

an
SION MILLS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2020
AccouKfiNG POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is les5 than £250.(KKI 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 restricted or
unrestrirted 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 Ibl revenue donations 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 ba515.
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
Restrirted Endowment
Funds
Funds
Totsl
2020
Total
2019
Recorded giving-
Loose collections
Donations and gifts
GiftAid
Legacie5 and bequest
31,426
58
255
3,845
18.573
49,999
58
4.130
6,868
50,018
720
9.999
12,792
3,875
3.023
35.584
25.471
61,055
73,529
14

an
510N MILLS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December ZOZO
CHARITABLE AcrNmES
Unrestricted Restrlrted
Funds
Funds
Endowment
Funds
Total
2020
Total
2019
Income from charitable actiwties
Fees from funeral teas
Fundraising events
Membership fees
Grants
222
222
2,761
1,750
395
395
400
375
2.017
2.017
4,886
4. OTHER TRADING AcfiviTIES
Unrestricted Restricted
Funds
Funds
Endowrnent
Funds
Total
2020
Totsl
2019
Lettlng of premises
Imansel
5.725
5,725
5,674
5.725
5,725
5,674
5. INVESTMEKf INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
2020
Totsl
2019
Deposit interest
683
24
707
868
24
707
868
15

an
SION MILLS CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvd)
31 December 2020
OTHER INCOME
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2020
Totsl
2019
Insurance claims
Other income (Periodicals)
376
376
368
376
376
368
RAISING FUNDS
Unrestricted Restrkted Endowment
Funds
Funds
Funds
Total
2020
Total
2019
FWO envelopes
Fundraisin8 events
250
550
530
145
250
300
550
675
CHARITABLE ACTivmES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Totsl
2020
Totsl
2019
General Assembly Assessments
Presbytery fees
Ministry and sUPPOrt staff costs
Congregational running expenses
Organisation running expense5
Donations to Missions & charities
3.374
394
20.479
7,141
3,396
394
20,914
10.494
1,404
6,092
577
35
2,530
l(K)
31,488
3.142
34,630
42,694
17

an
SION MILLS CONGREGATION OF THE pREs8￿ERIAN CHURCH IN IRELANO
NOTES TO THE ACCOUNTS (convd)
31 December 2019
OTHER EXPENDITURE
Unrestrkted Restrlcted Endowment
Funds
Funds
Funds
Totsl
2020
Total
2019
Periodicals
376
376
367
Building & Property expenses
Letting of property
9.582
2.626
2,594
2,594
376
5,234
5,610
12,575
10. FIXED ASSFrs
The congregatlon owns the Church premises situated at [address of propertyl and the associated
fixture5. fittings. plant and machinery. These have an insurance value of £1.807,727.
11. INVESfMENTS
The congregation was owed £1.480 from Presbyterian Mutual Society, but has been advised that this
value should be written off, as it will not be repaid by the Society.
Z020
2019
General Investment Fund
Property
Presbyterian Mutual Society
1.480
1,480
18

Presbyter
an
SION MILLS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVdl
31 December 2020
12. FUND BALANCES
Fund
Balance
at stsrt
Receipts Payment Surplus / Transfer
(Deficit)
Balance
atend
Unrestricted Funds
GENERAL FUND
10.951
36,643
32.116
4.527
15.478
10.951
36,643
32,116
4.527
15.478
Restricted Funds
Property Fund
Mother &Toddler5
Sunday School
pw
U&S Benevolent Fund
United Appeal
General Missions Fund
270,406
558
1.542
526
2,OlS
30,017
396
6.111
19
18
125
22,426
377
384
{1081
292,832
935
1,926
418
2.016
17
1.749
657
1,749
657
275.047
33,237
8.677
23,080
298.127
Endowment Funds
IName of Fund]
Total
285.998
69,880
40.793
27,607
313,605
19