ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIALAcfiviTY
FOR THE YEAR ENDED 315T DECEMBER 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Totsl
2024
Total
2023
Recelpts
Donations & Legacie5
Charitable Activitie5
Other tradlng actlvltles
Investment income
Other Income
26,326
770
6,537
4,667
32,863
5,437
32,184
10,158
245
12
247
969
253
li
957
Totsl Receip15
27,353
12,163
39,516
42,606
Payments
Ralslng Funds
Charltable Activltles
239
30,889
239
49,579
222
35,337
18.690
Total Payments
31,128
18.690
49,818
35,559
Net Recelptsl Payments
Transfers net
13.7751
300
16,5271
13(Y)I
110,3021
7,047
Net movement In funds
13,4751
16,8271
110,3021
7,047
Fund5 brought forward 01 January 2024
35,6S4
55,574
91,228
84,181
Deduct non cashlbank related Endowment Funds
Funds carrled forward 31 December 2024
32,179
48,747
80,926
91,228

ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND LIABIUTIES
FOR THE YEAR ENDED 31ST DECEMBER 2024
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Funds Reconcilatlon
Bank and cash at start of year
35,654
55,574
91,228
84,181
Net movement In funds
13.475
16,8271
110,3021
7,047
Bank & cash at end of year
32,179
48,747
80,926
91,228
Bjnk & Cash Balances
Bank Current Accounts
32,179
48,747
80,926
91,228
Total
80,926
91,228
Memorandum Note Only
Flxed Assets
1,229,999
1,174,127
Investments
io
1,938
1,938
1,812
Approved by Klrk Sesslon at a meetlng on
3010412025 and slgned on its behalf by:
Date.. 3010412025
Date.. 3010412025

ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the totsl Income of the congregatlon15 less than £250.000 the congregation have elected in accordance wlth the provisions In The
Charitles (Accounts and Reports Regulatlons INorthem Ireland) 2015 to prepare its accounts on a recelpts and payments basls.
FUND ACCOUNTING
Endowment funds are funds. the capital of whlch must be retslned either permanently or at the con8regatlon's dlscretlon,. the Income
derived from the endowment is to be used either as restrtcted or unrestrlcted Income funds depending upon the purpose for whlch the
endowment wa5 establlshed in the first place.
Restrlcted 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 grants for a speclfic congregational actlvlty intended by the donor. Where these funds have unspent
balances, Interest on thelr pooled Investment Is apportloned to the Indlvldual funds on an average balance ba51s.
Unrestrlcted funds are Income funds whlch are to be spent on the congregation's general purposes.
Deslgnated funds are general funds set aslde by the con8re8atSon for use in the future.
RECEIPTS
2. DONATIONS & LEGACIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2024
Recorded Glvlng:
Loose collectlons
Donatlons & glfts
Glft Ald
Legacles & bequest
339
21,263
4,724
454
5,282
801
793
26,545
5,525
26.326
6.537
32,863
3. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2024
Income from charltable actlvlty & fundra151n8
Membership Fees
Grants
770
438
1.550
2,679
1,208
1,550
2,679
770
4,667
5.437
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Totsl
2024
Letting of Premises

ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
5, INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Totsl
2024
Department of Social Development
General Investment Fund- John McKee Bequest
Bank Interest
37
14
194
37
14
196
245
247
6. OTHER INCOME
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Totsl
2024
NIE Wayleave Payment
Grave Fees
Other- Presentatlans
12
12
957
957
12
957
969
PAYMENTS
7. RAISING FUNDS
Unrestrfrted
Funds
Restdrted
Funds
Endowment
Funds
Totsl
2024
FWO envelopes
239
239
239
239
8. CHARITABLE ACTIVITES
Unrestrirted
Funds
Restricted
Funds
Endowment
Fund5
Totsl
2024
General Assembly Assessments & Payments
Presbytery Fees
Mlnlstry & 5UPPOrt staff
Running expenses
New Kitchen Expenses
Donatlons to Missionslcharltles
Governance costs
4.814
172
20,108
5.120
4.814
172
20,108
12,193
9,030
2,488
774
7,073
9.030
2,443
144
45
630
30,889
18.690
49,579
Memorandum only entrle5
The congre8akn.on owns the Church premlses. Churth Hall and connerting 8Taveyard
5iiuated at 8 Aughnagurgan Road and the associated fixtures. ffttin8s, plant and
machlnery. Thèse have insured values of £1,229,999.
9. FIXED ASSErs

ARMAGHBREAGUE PRESBYfERIAN CHURCH ARMAGH
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
The congregation has the followlng Investments. Amounts are shown at
market value.
10. INVESTMENTS
Endowment
Funds
Totsl
2024
Soclal Development- Nl Central Investment Fund for Charitles
General Investment Fund-Presbyterian Church In Ireland
1,366
572
1,366
572
1.938
1,938
11. FUND BALANCES
Balance
at stsrt
Recelpts
Payments
Surplltsl
(Deficitl
Transfers
nett
Balance
at end
Unrestflcted Funds
General
35.654
27,353
31.128
13,7751
300
32,179
35,654
27,353
31,128
3.7751
300
32,179
Restrlrted Funds
United Appeal
Chlldren's Society
Earthquake Appeal
Macmlllan Collectlon
Repalrs
Caterlng
Weddlng Present
Sunday School
pw
Purple Heaher Club
Llttle Ones Parent & Toddler Group
Youth Club
Glrls Brl8ade
1,520
607
1,520
607
43,802
819
2,916
1,000
9,534
211
16,6181
789
37,184
1,608
385
1,244
9.092
152
65
426
,327
1651
281
19141
320
1,525
7,878
152
707
5.413
13¢xII
80
55,574
12.163
18,690
6,527
3001
48.747
Total Funds
91.228
39,516
49.818
10,302
80,926