an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity In Northern Ireland (NIC105683)
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Saltersland congregation of the Presbyterian Church in Ireland 60 Ballymulligan Road Magherafelt Co Londonderry BT45 7 Registered Charity in Northern Ireland (NIC105683) CHARITY TRUSTEES The Charity Trustees who seNed during the year or who were trustees at the date of this report were Mr W J McLernon Mrs M F Cousley Mr S A Glendinning Mr A J Johnston Mrs E Gilmour MrA Adair Mr J Johnston Mr W Hutchinson Mr W McKinley Rev S W K Glendinning PRINCIPAL OFFICE BEARERS Minister Rev Stewart Glendinning Clerk of Session Mr Andrew Johnston Treasurer Mrs Patricia Hutchinson INDEPENDENT EXAMINER David Lyttle Co Ltd 15 Meeting Street Magherafelt Co Londonderry BT45 6BN BANKERS Danske Bank Ltd POBox183 Donegall Square West Belfast BT16JS
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) STRUCTURE AND MANAGEMENT The Klrk Session The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and propety belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk session are held as required throughout the year. To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain 0-thirdS of those who vote. Presbytery Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Saltersland congregation of the Presbyterian Church has been assigned to the Tyrone Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation. The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and jLJdicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Saltersland congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregation's mission purpose is, by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which.. is increasingly characterised by love for God, and love and concern for others., is committed to the historic Christian gospel as revealed in the Bible., is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as a family of God's people by being.. A Covenant Community.. where our relationships are rooted in the promises of God by living faithfully toward him and toward one another An Intergenerational Community.. where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward looking Community.. where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice. ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation has several organisations including Sunday School pw Junior CE Holiday Bible Club Bowling Club
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12.00 noon. As well as our regular services during the year the Church offers Sacraments of Baptism and marriage services. As a congregation we gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2023 there were 101 communicant members and 75 families connected with the congregation. The average week attendance at morning worship is 52. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation's pastoral visitors. Misslon and outreach At a local level the congregation regularly supports Tearfund, an evangelical Christian relief and development charity, working with partners to tackle the causes and effects of poverty, bringing Jesus Christ's good news to the poor in over 100 countries around the world. The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students, and nancially supports congregations in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care. The congregation also contributes to the Sunday School project and any other special appeals. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and l or one of the elders. This provided an important link beeen the congregations and the wider structures of the church. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast in June.
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Propety The Church Committee continue to provide oversight and maintenance of our suite of buildings to ensure they remain fit for purpose. Organisation8 The Sunday School normally meets every Sunday at 10.45am where the children learn about God through various activities. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliets as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public. The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. The results for the year are set out on page 9, which the Trustees consider to be satisfactory. The reserves of the Congregation are held for the advancement of its charitable purpose, other than restricted reserves which are held for a designated purpose. STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statement of assets and liabilities. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation's transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Kirk Session at a meeting on and signed on its behalf by Rev Stewart Glendinning Mr Andrew Johnston Trust00 Trustee
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the Trust for the year ended 31 December 2023, which are set out on pages 9 to 17. Respective responsibilitles of charity trustees and examiner As the charity's Trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act • follow the procedures laid down in the general Directions given by the Commission under section 65{9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of Indapendent examlner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity Trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe., 1. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement Ihavec conne pleted my examination and have no concerns in respect of the matters (1) to (41 listed above and in that r n with following the Directions of the Charity Commission for Northern Ireland, I have found no matters ire drawing to your ntion. cGeagh FCA CTA d on behalf of David Lyttle + Co Ltd Chartered Accountants Statutory Auditor8 13 May 2024 15 Meeting Street Magherafelt Co Londonderry BT45 6BN
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023 Unrestrlctèd Restricted Endowment Funds Funds Funds Total Total 2023 2023 2023 2023 2022 Nots Recel ts Weekly Freewill Offering Loose plate collection Sp8cial Collections Gift Aid 36,249.00 379.92 36,249.00 379.92 34,031.50 920.50 5,475.00 5.615.75 184.62 7,423.47 12,898.47 5,615.75 184.62 12,199.00 5,205.00 Gift Aid interesl Gift Aid - United Appeal Gifi Aid - Children's Society Gift Ald- World Developm8nt Gift Aid- GASDS 538.75 538.75 438.75 133.75 133.75 106.25 85.00 85.00 1,719.03 2,161.49 295.00 1,719.03 2,173.13 495.00 1,399.00 429.12 Bank & Deposit interest Investment incom8 11.64 200.00 127.59 Glft Aid interest Othèr receipts Receipts regarding Organisalions 49.22 8,769.06 624.00 9,393.06 12,399.65 4 257.22 4 257.22 2 119.01 60 848.87 13,273.83 74,122.70 69 424.59 men Presbyterian Church Church & Property Running Costs 25,448.70 25,448.70 24,414.39 23,782.80 1,407.84 10,542.91 741.25 23,782.80 1,407.84 11,807.55 7,731.75 3 937.74 17,630.17 1,409.43 13,853.31 7,469.25 1900.56 Manse Costs Administration Costs Charitable Donations Church Organisations otal Pa 1,264.64 6,990.50 3 937.74 61923.50 12 192.88 74 116.38 66 677.11 Excess of Recelpts over Payments for the year before transfers (1,074.63) 1,080.95 6.32 2,747.48 Capltal payments Transfers 10 113.21 113.21 Net movement in funds (1,187.84) 1,194.16 6.32 2,747.48 Funds brought forward Funds carried forward 212,276.44 9 391.95 221,668.39 218,920.91 221,674.71 221.668.39 10 211.088.60 10,586.11
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Restricted Endowment Fund8 Funds Funds 2023 2023 2023 Total Funds Total Funds 2023 2022 Funds Reconclllation Bank and Cash at start of year Net movement in funds 212,276.44 (1,187.84) 9,391.95 1,194.16 221,668.39 218,920.91 6.32 2,747.48 Bank and Cash at end of year 211088.60 10 586.11 221674.71 221668.39 Bank & Cash Balance8 Current Accounts Deposit Accounts Cash Total Cash Funds 115,544.26 95,406.81 137.53 211088.60 10 586.11 6,038.98 4,547.13 121,583.24 98,178.73 99,953.94 123,489.66 137.53 221674.71 221668.39 10 OTHER ASSETS Invostment Assets Investments Other Listed Investments Other unlisted investments Investment Properties Total Investment Assots 12 16,000.00 16,000.00 16,000.00 16 000.00 16 000.00 16 000.00 Fixed assets 11 858,720.75 858,720.75 858,720.75 Total Flxed Assets 858 720.75 858 720.75 858 720.75 Approved by the Kirk Session at a meeting on lol (* and signed on its behalf by [15 Rev Stewart Glendinning Mr Andrew Johnston Trustee Trustee 10
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 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. The Congregation has reviewed the basis on which it prepares its accounts and in order that these are prepad on strict receipts and payments basis it has eliminated from its fund balances any funds which are not held in bank or cash balances. Any other funds, which the congregation holds, in particular investments, are disclosed on the Statement of Assets and Liabilities 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 Ib) 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. STATEMENT OF ASSETS AND LIABILITIES FIXED ASSETS The assets of the congregation, retained for its own use comprise'.- Church Building and Graveyard Manse Glebe land Hall Ballynenagh Old School School House The Church Building and Graveyard are deemed to be Heritsge assets as defined by the Charities SORP {FRS102}. These Heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the Church. The Manse and School House have been recognised at Rateable Capital Value. No depreciation has been provided on these buildings as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years. Glebe land has been recognised on values which the trustees deem to represent the estimated fair value of the property at 1 January 2017. The Church Hall and Ballynenagh Old School have been recognised at insurance value. 11
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 2. Special collections Unrestricted Restrlctsd Endowment 2023 2023 2023 Totsl Total Donor 2023 2022 United Appeal HaN8St envelopes Harvest- loose plate collection Harvest - Collection for Children's Heartbeat Trust Presbyterian Children's Society World Development RBL Poppy Appeal Organists Afghanistan appeal Air Ambulance Moderalorfs appeal for Ukraine Nl Hospice Carols Around Christmas Tree for Air Ambulance Nl Turkey & Syria Appeal TOTAL 3,240.00 3,240.00 5,475.00 665.00 2,754.00 5,075.00 240.C 5,475.00 665.00 500.00 558.00 558.00 645.00 420.00 420.00 150.00 150.00 195.00 629.00 629.00 645.00 365.00 755. 695.00 330.00 761.47 761.47 1,000.00 7,423.47 1,000.00 12,898.47 5,475.00 12,199.00 3. Other recelpts Unre8trlctod Ro8tricted Endowment 2023 2023 Total Total Donor 2023 2023 2022 School House rent Ballynenagh School rent Manse rent 1,440.00 520.00 1,440.00 520.00 1,HO.00 520.00 5,616.00 49.01 624.00 6,240.00 49.01 6,240.00 44.65 NIE Waylèave Presbyterian Herald Graves - opening fees Coagh 215 Pulpit Supply Ballygoney 115 Pulpit Supply Church BBQ & Fun night In lieu of flowers - late Audrey Bumett In lieu of flowers - late Sadie Johnston In lieu of flowers - late Dolly Bryson Men's Breakfast overpayment Mums & Tos account closure 215 TOTAL 144.00 144.00 135.00 200.00 200.00 350.00 79.50 79.50 39.75 39.75 570.C 570.00 150.¢XI 1,500.00 2,020.00 20.00 20.00 90.80 90.80 8,769.06 624.00 9,393.06 12,399.65 12
an SALTERSLAND CONGREGATION OF TH E PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 4. Receipts regardlng Organisations Unrestricted Restrlcted Endowment 2023 2023 Total Totsl 2023 2023 2022 Badminton Club Bowling Club Bowling Club DAERA Grant chairsllaptoplnotice board Calering Account Holiday Bible Club Junior CE 6.10 6.10 256.62 256.62 1.81 1,404.09 0.47 1,404.09 0.47 0.01 510.97 510.97 1.08 724.92 724.92 658.93 pw 262.00 262.00 435.00 Sunday School TOTAL 1,092.05 1,092.05 4 257.22 1021.72 4 257.22 2 119.01 S.Church & Property runnlng costs Unrestrlctod Restricted Endowment 2023 2023 2023 Total Total 2023 2022 Groundsman Carelaker Lawnmower fuel & repairs Electricity Water rates 1,215.00 2,130.00 92.00 1,215.00 2,130.00 92.00 1,180.00 2,068.00 105.00 7,702.26 207.29 7,702.26 207.29 10,781.87 175.96 Répairs Church Notice B08rd Hall guttering Painting Church Painting wall & hall porch Groundworkslrepairs Tiling Church toilet Wall insulation hall Sundry expenses TOTAL 413.14 413.14 64.00 1,212.00 4,200.00 3,370.00 750.00 1,212.00 4,200.00 3,370.00 750.00 3,100.00 750.00 750.00 1,620.00 121.11 1,620.00 121.11 155.34 23 782.80 23 782.80 17 630.17 6. Manse costs Unrestricted Restricted Endowment 2023 2023 2023 Total Total 2023 2022 Rates 1,322.34 85.50 1,322.34 85.50 1,240.93 168.50 Repairs TOTAL 1,407.84 1407.84 1409.43 13
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 7. Admlnlstration c08ts Unrestrlcted Restricted Endowment Total Total 2023 2023 2023 2023 2022 Rev S Glendinning- Investment interest Rev S Glendinning- 10°h Manse rent 10.24 10.24 6.14 624.00 624.00 624.00 Ballygoney 215 Pulpit supply Coagh 215 Pulpit supply Coagh 215 milage claims Pulpit supply Audit fee 1,108.80 484.¢)0 1,108.80 484.00 1,325.00 182.1)0 561.70 561.70 354.94 172.80 172.80 40.00 840.00 840.00 756.00 Gift vouchers 400.00 400.00 600.00 Printing postag8 & stationery OrganistslPraise Band CCLI Music liGence Insurance 73.00 73.00 70.00 993.80 630.40 1,624.00 231.00 1,576.00 220.00 231.00 2,703.09 144.00 2,703.09 144.00 2,532.54 135.00 Presbyterian Herald Tyrone Incidental fund Poppy wreath Bank f8e$ Church envelopes Sundry expenses Coagh Manse 215 maintenance Coagh Manse 215 Rates Christmas Gifts 181.00 181.00 181.00 25.00 25.00 30.00 273.77 273.77 257.64 342.00 342.00 345.00 136.66 136.66 201.79 3,012.00 341.26 363.64 363.84 105.00 105.00 153.00 Christmas Trèe & lights BBQ catering & inflatables Carol Service catering Community Carol Service expènses TOTAL 365.99 365.99 920.¢JO 920.00 820.00 90.00 117.86 117.86 10 542.91 1264.64 11807.55 13 853.31 14
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 31 December 2023 8. Charitable donatlon8 Unrestricted Restricted Endowment Total Total 2023 2023 2023 2023 2022 United Appeal (including Gift Aid) World Development (including Gift Aid) Presbyterian Children's Society (including Gift Aid) Christian Aid Turkey & Syria Appeal Children's Heartbeat Trust Junior CE 341.25 3.778.75 505.00 4,120.00 505.00 3,598.00 691.75 691.75 751.25 500.00 500.00 500.00 200.00 200.00 200.(KI Holiday Bible Club Poppy appeal Providing Hope & Llght Moderator's appeal for Ukraine (including Gift Aid) Air Ambulan¢e 200.00 200.00 150.00 150.00 195.00 200.00 200.00 775.00 755.00 Nl Hospice Ma¢millan Cancer Support Tear Fund Afghanistan appeal Tear Fund Turkey & Syria Appeal TOTAL 330.00 665.00 665.00 365.00 500.00 500.¢)0 741.25 6,990.50 7,731.75 7,469.25 9. Payments regardlng Organisatlon8 Vnro8trlcted Restrlcted Endowment 2023 2023 Total Total 2023 2023 2022 Badminton Club Bowling Club 249.57 249.57 70.00 Bowling Club - Grant expenditu Chairsllaptoplnotice board Catering Accounl Holiday Bibl& Club Junior CE 1,654.83 1,654.83 262.77 262.77 61.90 634.89 634.89 599.97 pw 262.00 262.00 495.00 Sunday School TOTAL 873.68 873.68 673.69 3,937.74 3,937.74 1,900.56 15
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 10. Movement in Fund8 At1Jan Incoming Resourcos Outgoing Resourc88 Transfers At 31 Dec 2023 2023 Restrictsd funds Special Collections Badminton Club Bowling Club Bowling Club DAERA Grant Catering aGcount Holiday Bible Club Junlor CE pw 8.180.97 6.10 7,419.50 761.47 541.03 547.13 1,757.14 256.62 249.57 1,654.83 1,764.19 1,404.09 0.47 250.74 137.C (137.53) 1,017.22 201.04 510.97 262.77 634.89 1.285.42 291.07 724.92 195.76 262.00 262.00 195.76 Sunday School Other amounts for specific expenditure 5,542.70 1,092.05 873.68 5,761.07 835.64 835.64 9 391.95 13 273.83 12 192.88 113.21 10 586.11 Unrestrlctsd fund8 General Fund 212 276.44 60 848.87 61923.50 113.21 211088.60 212 276.44 60 848.87 61923.50 113.21 211.088.60 Total fund8 221668.39 74 122.70 74 116.38 221.674.71 11. A88ets retalned for the Parl8h'8 own u80 Manse Glebe Ballynenagh School Land School House Hall Totsl Openlng c08t at 1 Jan 2023 Additions 160,000 10,000 211,468 90,000 387,252.75 858,720.75 Closlng cost at 31 Dec 2023 160 000 211468 90 000 387 252.75 858 720.75 NS&I Investment 12. Investment Assets Opening value at 1 Jan 2023 Changes in valuation Additions 16,000 16,000 Disposals Closing value at 31 Dec 2023 16,000 16,000 16
an SALTERSLAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2023 13. Transactions wlth Trustees No trustee received any renumeration or reimbursement of expenses during the year, other than Mr S. A. Glendinning who received £1,215 as an honorarium for his role as Church Groundsman and his wife Ruth Glendinning £2,130 for her role as Caretaker. Rev S Glendinning received £634 being Interest on Bequests and 10'h of Manse rent. 17