an
BALLYNAHATfY & CREEVAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Unrestrlcted
Funds
Restrfcted
Funds
Endowment
Funds
Total
2022
Total
2021
Receipts
Donations and le8acies
Charitable activities
Other trading activities
Investment Income
Other
20,798
3,452
24,250
24,324
185
221
102
287
221
492
5,583
Totsl Recelpts
21.204
3,554
24,758
30,399
Payfflents
Raising funds
Charitable activities
Other
26,403
3,697
30,100
32,655
Total Payments
26,403
3,697
30,100
32,655
Net receipts / {payments}
Transfers between funds
{5,199)
(4}
(143}
15,3421
(2,256}
Net movement in fund5
Funds brought forward
15,203)
13,813
(139)
30,054
(5,342)
43,867
(2,256)
46,123
Funds carried forward
12
8,610
29,915
38,525
43,867

Presbyter
an
BALLYNAHATfY & CREEVAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABIUTIES
As at 31 December 2022
Unrestrfrted
Funds
Restricted
Funds
Endowment Total Funds Total Funds
Funds
2022
2021
Funds Reconclllatlon
Bank and Cash at start of year
Net movement in funds
13,813
(5,2031
30,054
(139)
43,867
{5,342)
46,123
{2,256)
Bank and Cash at end of year
8,610
29,915
38,525
43,867
Bank & Cash Balances
Bank Current Accounts
Cash In Hand
38,525
43,867
38,525
43,867
Other Informatlon
Investments- Note 11
15,243
16,545
Approved by the Kirk Session at a meeting on la IR signed on its behalf by
Rev Clar
e Deering
Date 13
John Nevin
13
Date

an
BALLYNAHArrY & CREEVAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTESTOTHEACCOUNTS
31 December 2022
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congre8ation is less than £250,000 the congre8ation 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 whlch must be retained eFther permanently or at the con8regation'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 (a) income from endowments whlch is to be expended only on the restricted purposes
intended by the donor and Ib) revenue donations or grants for a specific con8re8ational 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 basls.
Unrestricted funds are income funds whlch are to be spent on the congregation's 8eneral purposes. Desi8nated
funds are general funds set aside by the congregatlon for use in the future.
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total Total 2021
2022
Recorded glvlng:
Loose collections
Donations and 8ifts
Gift Aid
Legacies and bequest
17,159
269
1,266
18,425
269
1,765
3,791
17,627
583
2,550
3,564
1,765
421
3,370
20,798
3,452
24,250
24,324

an
BALLYNAHArrY & CREEVAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
310ecember 2022
CHARITABLE ACTivrriES
Unrestrlrted
Funds
Restrlrted
Funds
Endowment Total 2022 Total 2021
Funds
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
4. OTHER TRADING ACTIVITIES
Unre5trlcted
Funds
Restrlcted
Funds
Endowment Total 2022 Total 2021
Funds
Letting of premises
Trading income
INVESTMENT INCOME
Unrestrlcted
Funds
Restrfctsd
Funds
Endowment Total 2022 Total 2021
Funds
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
26
159
26
261
18
474
102
185
102
287
492

an
BALLYNAHATfY & CREEVAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestrfrted
Funds
Restrlrted
Funds
Endowment
Funds
Total
2022
Total
2021
Insurance claims
Other Income
221
221
5,583
221
221
5,583
RAISING FUNDS
Unrestrlrted
Funds
Restrfcted
Funds
Endowment Total 2022 Total 2021
Funds
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrfcted
Funds
Endowment Totsl 2022
Funds
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational runnin8 expenses
Donations to Missions and charities
Governance costs
3,953
140
17,444
4,766
100
3,953
140
17,528
5,629
2,850
2,015
193
19,954
7,848
2,645
84
863
2,750
26,403
3,697
30,100
33,655

an
BALLYNAHArrY & CREEVAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
OTHER EXPENDITURE
Unrestrlrted
Funds
Restrlrted
Funds
Endowment Total 2022
Funds
Total
2021
Investment properties expenses
10. FIXED ASSETS
The con8regatlon owns the Church premises situated at Loughmuck Road, Omagh and the assoclated flxtures,
fittings, plant and machinery. These have an insurance value of £810,997.
11. INVESTMENTS
The congregation has the followlng investments. Amounts are shown at market valuation. The gain In the value of
the Investments held with the General Investment Fund is a gain in the value of shares during 2020. As per
guldelines from Church House (after receipt of information from PMS) the balance from PMS has been written off.
2022
2021
General Investment Fund
15,243
16,545
15,243
16,545

an
BALLYNAHATfY & CREEVAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2022
12. FUND BALANCES
Fund
8alance at
start
Surplus l Transfer
(Deflclt)
Recelpts
Payment
Balance at end
Unrestrirted Funds
General Fund
13,813
21,204
26,403
{5,199)
{4)
8,610
13,813
21,204
26,403
(5,199}
(4}
8,610
Restrirted Funds
Property Fund
Misslons and charities
pw
Treasury Stock Matured
22,723
1,055
759
5,517
909
2,080
565
863
2,334
500
46
1254)
65
22,769
805
824
5,517
30,054
3,554
3,697
{1431
29,915
Total
43,867
24,758
30,100
15,342)
38,525
The congregation has reviewed the basis on which it prepares Its accounts and in order that they a￿ prepared on a
strict recelpts and payments basis It has elimlnated from its fund balances any funds which are not held in bank or
cash balances. Any other funds which the congregation hold, In particular investments are disclosed in the
Statement of Assets and Liabilities.