an
FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
For the year ended 31 December 2022
Note Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charita ble activities
Other tradi ng activities
Investment Income
Other
70,200
33,611
13,959
2,252
390
85
103,811
13,959
10,277
4,566
1,374
103,728
11,953
5,076
9,263
1,594
8,025
4,176
1,289
Total receipts
83,690
50,297
133,987
131,614
Payments
Raising funds
Charitable activities
Other
{1,0751
161,8551 {14,3651
(431) {17,8401
(1,0751
(1,354)
{76,2201 176,7511
{18,2711 127,1051
Total payments
163,3611 {32,2051
{95,5661 1105,210}
Net receipts/(payments)
Transfers between funds
20,329
18,092
38,421
26,404
Net movement in funds
Funds brought forward
20,329
18,092
14,286 1116,7261
38,421
26,404
{102,440) {128,844)
Funds carried fonvard
12
34,615
{98,6341
(64,019) {102,440)
11

an
FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestrlcted Restricted Endowment
Funds
Funds
Funds
Total Total Funds
Funds
2021
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
14,286 (116,7261
20,329
18,092
(102,4401 (128,8441
38,421
26,404
Bank and Cash at end of year
34,615
{98,634)
164,019) {102,440)
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
118,121
9,215
222,606
6,956
127,336
229,562
Liabilities
Bank Loan
1191,355) 1332,0021
164,0191 1102,4401
Other Assets
Fixed Assets- Note 10
Investments - Note 11
435,564
177,364
435,564
193,250
612,928
628,814
Approved by the Kirk Session at a meeting on
its behalf by:
so
and signed on
Mrja
es Youn
Mr David Young
Date:
Date:
12

an
FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
For the year ended 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 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 was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the
restricted purposes intended by the donor and Ibl 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 Restricted
Funds
Funds
Endowment
Funds
Total
2022
Total
2021
Recorded giving
Loose collections
Donations and gifts
Gift aid
Legacies and Bequests
59,765
23,710
2,153
2,445
5,303
83,475
2,153
2,445
15,738
84,120
810
2,194
14,604
2,000
10,435
70,200
33,611
103,811
103,728
13

an
FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2022
CHARITABLE ACTIVITIES
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Fundraising Events
Grants
8,732
5,227
8,732
5,227
11,953
13,959
13,959
11,953
4. OTHER TRADING ACTIVITIES
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Letting of land and property
8,025
2,252
10,277
5,076
8,025
2,252
10,277
5,076
INVESTMENT INCOME
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Other investment income
io
380
10
4,555
33
9,145
85
4,175
4,175
390
4,565
9,263
14

an
FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2022
OTHER INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Other income
1,289
85
1,374
1,594
1,289
85
1,374
1,594
RAISING FUNDS
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
FWO and gift aid envelopes
1,075
1,075
1,354
1,075
1,075
1,354
CHARITABLE ACTIVITIES
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
General Assembly assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Organisational running expenses
Donations to missions and charities
Governance costs
9,250
383
29,243
21,851
9,250
383
30,099
27,800
5,544
2,016
1,128
9,699
375
30,375
19,343
9,849
6,030
1,080
856
5,949
5,544
2,016
1,128
61,855
14,365
76,220
76,751
15

an
FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2022
OTHER EXPENDITURE
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Property expenses
Letting of land and property
expenses
Bequest
New Church Hall building costs
Purchase of equipment
Bank loan interest
2,392
2,392
4,599
431
165
2,000
596
2,000
682
6,738
4,874
10,212
1,284
11,999
1,284
11,999
431
17,840
18,271
27,105
10. FIXED ASSETS
The congregation owns the Church premises situated at Garvetagh Road, Castlederg, County
Tyrone and the associated fixtures, fittings, plant and machinery. These have an insurance
value of £4,756,360.
2022
2021
New church hall building cost5
435,564
435,564
435,564
435,564
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
General Investment Fund
Other investments
177,364
193,250
177,364
193,250
16

an
FIRST CASTLEDERG CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
For the year ended 31 December 2022
12. FUND BALANCES
Balance
at start
Surplus /
(Deflclt) Transfers
Balance
at end
Fund
Receipts Payments
Unrestricted Funds
General Fund
14,286
83,690 (63,361)
20,329
34,615
14,286
83,690 {63,361)
20,329
34,615
Restricted Funds
Property
Mission and charity
Other
Organisational
1130,4551
3,921
465
9,343
34,870 {18,4411
7,232
(7,4601
1,367
(165)
6,828
(6,1391
16,429
(2281
1,202
689
1114,026)
3,693
1,667
10,032
1116,7261
50,297 {32,2051
18,092
198,6341
Endowment Funds
Endowment
Total
{102,440) 133,987 (95,566)
38,421
{64,0191
17