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 pREsB￿ER1AN 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 Au8hna8Ur￿M 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