an
CASTLEDAWSON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
116253
64428
11067
180681
11067
155142
11956
Investment Income
206
87
293
183
Other Income
4763
12865
17628
18442
Total Recelpts
121222
88447
209669
185723
Payments
Raising funds
Charitable activities
Investment costs
Other
692
125181
692
147294
890
153042
22113
15357
15357
24878
Total Payments
125873
37470
163343
178810
Net receipts / (payments)
Transfers between funds
(4651)
479
50977
(477)
46326
6913
Net movement in funds
Funds brought forward
(4172)
31735
50500
46328
6913
64482
96217
89304
Funds carried forward
12
27563
114982
142545
96217
10

Presbyter
an
CASTLEDAWSON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
31735
(4172)
64482
50500
96217
46328
89304
6913
Bank and Cash at end of year
27563
114982
142545
96217
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
1672
670
140873
95547
142545
96217
Other Assets
Fixed Assets - Note 9
Church Premises
Church Halls
Church Manse
Additional Dwelling
Investments- Note 10
919357
919357
937744
460760
220000
937744
460760
220000
2537861
2537861
Llabllities
Loans for Property Purchase
Approved by the Kirk Session at a meeting on16-09-21 and signed on its behalf by
[Name]
[Date]
Jo- lo-zk
[Date]
11

an
CASTLEDAWSON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 De￿mber 2023
ACCOUNTING POUCIES
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 {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
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Loose collection5
Donations and gifts
Gift Aid
3752
87576
6959
57469
10711
145045
10941
123171
24925
24925
21030
Legacies and bequest
116253
64428
180681
155142
12

an
CASTLEDAWSON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Fund5
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
1335
1335
325
3852
3852
5460
3080
2800
3080
2800
3771
2400
11067
11067
11956
4. INVESTMEMf INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit Interest
206
87
293
183
206
87
293
183
5. OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Other
Loans
4763
12865
17628
18442
Repayments
4763
12865
17628
18442
13

an
CASTLEDAWSON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Fund5
Total
2023
Total
2022
FWO envelopes
Fundraising events
692
692
890
692
692
890
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
cha rities
16302
16302
15763
623
53151
623
53151
623
49091
32500
22605
12522
9591
45022
32196
51505
36060
Governance costs
125181
22113
147294
153042
14

an
CASTLEDAWSON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS (cont'd
31 December 2023
OTHER EXPENDITURE
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Other Costs
Loan Repayments
15357
15357
10878
14000
15357
15357
24878
FIXED ASSETS
The congregation owns the Church premises and Manse situated at Main Street, Castledawson. These
together with the associated fixtures, fittings and equipment have a combined insurance value of
£2,317,861 at last renewal date.
10. INVESTMENTS
The congregation has no investments.
15

an
CASTLEDAWSON CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
11. FUND BALANCES
Fund
Balanc
eat
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
start
Unrestricted Funds
No l Account
31735
121222
125873
(4651)
479
27563
31735 121222
125873
(4651)
479
27563
Restrirted Funds
No 2 Account
45679 21094
3748
17346
2200
{8636)
1000
1038
1824
65225
Missions
Focus Group
Boys Brigade
Girls Brigade
PW Account
Friendship Group
Prayer Fellowship
Sunday School
Vision
670
9638
9638
(492)
{304)
(2317)
{601)
{230)
{169)
{674)
28780
1672
411
4968
3543
3385
6118
2623
1120
6507
229
34190
4035
3689
8435
3224
1350
6676
903
5410
919
5702
6819
506
1682
1589
2088
28780
7312
1107
412
1758
2165
1500
597
64482 88447
37470
50977
(477)
114982
Endowment Funds
Tota I
96217 209669
163343
46326
142545
16