an
CASTLEDAWSON CONGREGATION OF THE PRES8￿ERlAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Recelpts and Payments Account)
for the year ended 31 December 2020
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2020
Total
2019
Receipts
Donations and legaties
Charitable activities
105520
50913
156433
162617
7489
7489
12399
Investment Income
14
14
230
Other Income
9662
12511
22173
63353
Total Receipts
115182
70927
186109
238599
Payments
Raisin8 funds
Charitable activities
Investment Costs
Other
570
112403
570
140456
625
141810
28053
37QM)
25750
29450
156101
Total Payments
116673
53803
170476
298536
Net receipts / Ipaymentsl
Transfers between funds
114911
3089
17124
159631
15633
128741
1599371
1511
Net movement in funds
Funds brought fO￿ard
1598
11161
12759
1599881
106029
29616
16425
46041
Funds carried forward
12
31214
27586
58800
46041
io

an
CA5TLEDAWSON CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
STATEMENT OF ASS￿5 AND LIABILITIES
As at 31 December 2020
Unrestricted
Funds
Restrirted
Funds
Endowment Total Funds Total Funds
Funds
2020
2019
Funds Reconclllation
Barik and Cash at start of year
Net movement in funds
29616
1598
16425
11161
46041
12759
106029
1599881
Bank and Cash at end of year
31214
27586
58800
46041
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
3777
4231
55023
41810
5881X>
46041
Other Assets
Fixed A5sets- Note 9
Church Premises
919357
919357
Church Halls
Church Manse
Additional Dwelling
Investments- Note 10
937744
460760
22CKKJO
937744
460760
22WOO
2537861
2537861
tiabilities
Loans for Property Purchase
61738
Approved by the
irk Session at a meeting on16-09-21 and signed on its behalf bv
[Namel
[Datel
27-10-L(
IDatel
CASTLEDAWSON CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND
li

an
NOTES TO THE ACCOUNTS
31 December 2020
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is les5 than £250,000 the congregation have elected in
accordance with the provisions in The Charities IAccounts and Reports Regulations {Northern Ireland)
2015 to prepare its accounts on a receipt5 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 (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 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.
Unrestrlcted 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
Unrestrirted
Funds
Restrlcted
Funds
Endowment
Funds
Total Total 2019
2020
Recorded giving..
Loose collections
Donations and gifts
4008
75098
4052
46861
8060
121959
15745
129255
Gift Aid
22558
22558
17438
Legacies and bequest
3856
3856
179
105520
50913
156433
162617
CAStLEDAWSON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
12

an
31 December 2020
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted
Funds
Endowment Totsl 2020 Totsl 2019
Funds
Income from charitable activitie5
2571
2571
3274
Fees from we(Idings and funerals
Fundraising events
Membership fees
Grants
3063
3063
5187
475
1380
475
1380
2858
1080
7489
7489
12399
INVESTMENT INCOME
Unrestricted
Funds
Restrftted
Funds
Endowment Total 2020 Total 2019
Funds
Deposit Interest
14
14
230
14
14
230
OTHER INCOME
Unrestrirted
Funds
Restrlcted
Funds
Endowment Total 2020
Funds
Total
2019
Other
7017
12511
19528
10353
Loans
5301K)
Repayments
2645
2645
9662
12511
22173
63353
CASTLEDAWSON CONGREGATION OF THE PRESB￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2020
13

an
RAISING FUNDS
Unrestrlcted
Fund5
Restrlcted
Funds
Endowment Total 2020 Total 2019
Funds
FWO envelopes
Fundraising events
570
570
625
570
570
625
CHARITABLE AcrivrFIES
Unrestrirted
Funds
Restricted
Funds
Endowment Totsl 2020
Funds
Total
2019
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donation5 to Mission5 and charities
18307
18307
18627
831
44520
831
44520
831
47438
27255
21490
21757
6296
49012
27786
44741
30173
Governance costs
112403
28053
140456
141810
CASTLEDAWSON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2020
14

an
OTHER EXPENDITURE
Unrestricted
Funds
Restrlrted
Funds
Endowment Total 2020
Funds
Totsl
2019
Other Cost5
Loan Repayments
3700
750
25000
4450
8354
147747
37
25750
29450
156101
FIXED ASSErs
The congregation owns the Church premises and Manse situated at Main Street, Castledawson. These
together with the asstxiated fixtures, fittings and equipment have a combined insurance value of
£2.317,861 at last renewal datel,
10. INVESTMENTS
The congregation has no investments.
15

an
CASTLEDAWSON CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (ront'd)
31 December 2020
11. FUND BALANCES
Fund
Balance
at start
Receipts
Payment
Surplus I
{Deficit)
Transfer Balance at
Unrestricted Funds
No l Account
29616
115182
116673
114911
3089
31214
29616
115182
116673
114911
3089
31214
Restritted Funds
No 2 Account
6844
44470
42031
2439
116501
1121751
7633
Missions
4231
11721
11721
3777
FocLbS Group
Boys Brigade
Glrls Brigade
Good News Club
PW Account
Catering Committee
Friendship Group
Prayer Fellowship
Sunday School
Loan
301
1258
70
2010
231
11611
13501
119011
15141
241
13
105
12671
1761
2073
140
2360
908
3766
4744
100
1614
250
150
3267
255
2276
2844
613
1373
237
45
3535
331
203
747
6413
931
661
824
879
932
4488
420
811
324
1200
4564
187381
450
6665
16425
70927
53803
13323
159631
27586
Endowment Funds
Total
46041
186109
170476
11832
128741
58800
16