ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31ST DECEMBER 2022 Note Unrestrirted Funds Restritted Funds Endowment Funds Total 2022 Total 2021 Recelpts Donations & Legacies Charitable Activitle5 Other tradlng actlvitles Investment Income Other income 24.910 2.212 5.801 6,661 30,711 8,873 25,094 3,619 247 io 243 l.C150 50 60 Total Recelpts 27,379 12.513 39,892 30,006 Payments RaSslng Funds Charltable A¢tlvltles 223 27.784 223 39.537 214 30,803 11.753 Total Pawnent$ 28,007 11,753 39,760 31,017 Net Recelpts / Payments Transfers net 16281 250 760 12501 132 11,oiii Net movement In funds 13781 510 132 ii.oiii Funds brought forward 01 January 2022 35,755 48,294 84,049 85,060 Deduct non cashlbank related End¢)wment Funds Funds carrled forward 31 December 2022 35,377 48,804 84,181 84,049
ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES FOR THE YEAR ENDED 31ST DECEMBER 2022 Unrestrirted Funds Restrirted Funds End¢)wment Funds Total 2022 Total 2021 Funds Reconcllatlon Bank and cash at start of year 35.755 48,294 84.049 85,060 Net movement In funds 13781 510 132 I,Dlll Bank & cash at end of year 35,377 48,804 84.181 84,049 Bank & Cash Balances 8ank Current Accounts 35,377 48,804 84.181 84,049 Total 84,181 84,049 Memorandum Note Only Flxed A55ets 1,089,700 1,013,674 Investments io 1,711 1,711 1,924 Approved by Klrk Se551on at a meetln8 on 1610412023 and slgned on Its behalf by.. Date.. 1610412023 Date.. 1610412023
ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregatlon is less than £250.1)Xl the congregation have elected in accordance with the provisions In The Charltles (Accounts and Reports Regulations (Northern Irelandl 2015 to prepare Its accounts on a recelpt5 and payments ba51S. FUND ACCOUNTING Endowment funds are funds, the capltal of whlch must be retalned either pemianently or at the congregatlon's dlscretlon- the Income derlved from the endowment 15 to be used elther as restricted or unrestrlrted Income funds dependlng upon the purp05e for whlch the endowment was establlshed In the firrt place. Restrltted funds comprlse lal Income from endowments whlch Is to be expended only on the restrlcted purposes Intended by the donor and Ibl revenue donatlons or 8rants for a specific con8re8ational activlty intended by the donor. Where these funds have unspent balances, Interest on thelr pooled investment is apportloned to the Individual funds on an average balance basls. Unrestrlcted funds are Income funds whlch are to be spent on the con8regatlon's general purposes. Deslgnated funds are general funds set aslde by the congregation for use In the fLrture. RECEIPTS 2. DONATIONS & LEGACIES Unrestrlcted Funds Restricted Funds Endowment Funds Totsl 2022 Recorded Glvlng., Loose collectlons Donatlons & glfts Gift Ald Lega¢les & bequest 182 21.448 3,280 182 26.477 4,052 5.029 772 24.910 5,801 30,711 3. CHARITABLE ACTIVITIES Unrestrfcted Fund5 Restricted Funds Endowment Funds Total 2022 Income from charltable artlvlty & fundralslng Membershlp Fees Grants 2,212 1.758 1,665 3.238 3,970 1,655 3,238 2.212 6,661 8.873 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restrlcted FLtnds Endowment Funds Total 2022 Lettlng of Premlse5
ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 5. INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Totsl 2022 Department of Soclal Development General Investment Fund - John McKee Bequest Bank Interest 38 li 198 38 li 199 247 248 6. OTHER INCOME Unrestritted Funds Restricted Furbds Endowment Furbds Total 2022 NIE Wayleave Payment Grave Fees Other- Presentatlons io io 50 so io 50 60 PAYMENTS 7. RAISING FUNDS Unre5tdcted Funds Restrlcted Funds ndowment Funds Total 2022 FWO envelope5 223 223 223 223 8. CHARITABLE AcfiviTES Unrestrftted Funds Re5trfrted Fund5 Endowment Funds Total 2022 General Assembly Assessments & Payments Presbytery Fees Mlnlstry & sUPPQrt staff Rvnnlng expenses Donations to Mlssions/Charltles Govemance costs 3,841 221 18,257 4.868 45 552 3,841 221 18,257 12,159 4,387 672 7.291 4,342 120 27.784 11,753 39,537 Memorandum Qnly entrles Yhe cortgregation owns the Church premises. Church Hall and connecting graveyard Situated at 8 Au8hna8UrM Road and ihÈ associated fixtures, fittings, plant and machinery. These have insured values of £1,089,7CQ. 9, FIXED ASSETS
ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 10. INVESTMENTS The congregation has the following investments. Amounts are shown at market value. Endowment Funds Total 2022 Soclal Development- Nl Central Investment Fund for Charlties General Investment Fund-Presbyterlan Church In Ireland 1,210 501 1.210 501 1,711 1,711 11. FUND BALANCES Balante at5tsrt RLxelpts Payments Surplus/ {Defi¢ltl Transfer5 nett Balance at end Unrestrltted Funds General 35,755 27,379 28,007 1378 250 35,377 35,755 27.379 28.007 13781 2SO 35,377 Restrltted Funds Unlted Appeal Children's Soclety Ukralne Appeal Macmlllan Collectlon Repalrs Caterlng Weddln8 Presents Sunday School pw Purple Heaher Club uttle Ones Parent & Toddler Group Youth Club Glrls Bri8ade 1.7S7 255 790 530 1.665 1,757 255 530 563 39,490 819 1,102 40,592 819 430 480 si 581 6.776 50 436 1,006 6,311 152 1511 61 602 385 1,067 5,709 152 642 6.474 13001 80 80 48,294 12,543 11.783 510 2501 48,804 Total Funds 84,049 39.922 39.790 132 84,181