MONEYMORE CONGREGATIONAL CHURCH STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2022 Note Unrestrirted Funds Restricted Funds Total 2022 Total 2021 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 40128 571 2359 42487 571 38802 43 88 131 42 Total Receipts 40742 2447 43189 38844 Payments Raising funds Charitable activities Other 44160 3437 47597 38366 Total Payments 44160 3437 47597 38366 Net receipts / Ipaymentsl Transfers between funds 134181 19901 144081 478 Net movement in funds Funds brought forward 134181 31148 19901 73767 144081 104915 478 104437 Funds carried forward li 27730 72777 100507 104915 MONEYMORE CONGREGATIONAL CHURCH STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestrirted Funds Restricted Total Funds Total Funds Funds 2022 2021 Fund5 Reconciliation Bank and Cash at start of year Net movement in funds 31148 13418) 73767 19901 104915 14408) 104437 478 Bank and Cash at end of year 27730 72777 100507 104915 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 71813 503 461 71813 28233 461 71726 32375 814 27730 100507 104915 MONEYMORE CONGREGATIONAL CHURCH NOTESTO THE ACCOUNTS 31 December 2022 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. 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 Fund5 Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 36890 36890 2359 32990 1304 1330 3178 2359 3238 3238 40128 2359 42487 38802 MONEYMORE CONGREGATIONAL CHURCH NOTES TOTHE ACCOUNTS 31 December 2022 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Total 2022 Total 2021 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 571 571 571 571 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Total 2022 Total 2021 Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restrirted Funds Total 2022 Total 2021 Deposit Interest Bank Interest 87 87 44 43 35 43 88 131 42 MONEYMORE CONGREGATIONAL CHURCH NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 OTHER INCOME Unrestricted Funds Restrirted Funds Total 2022 Total 2021 Insurance claims Other income RAISING FUNDS Unrestricted Funds Restricted Funds Total 2022 Total 2021 FWO envelopes Fundraising events CHARITABLE AcfiviTIES Unrestricted Funds Restricted Funds Totsl 2022 Total 2021 Ministry and support staff costs Congregational running expenses Donations to Missions and charities 28076 14534 1550 28076 14921 4600 24879 10487 3000 387 3050 44160 3437 47597 38366 MONEYMORE CONGREGATIONAL CHURCH NOTES TO THE ACCOUNTS {conVd) 31 December 2022 OTHER EXPENDITURE Unrestrirted Funds Restricted Funds Total 2022 Total 2021 Investment properties expenses 10. FIXED ASSETS The congregation owns the Church premises situated at Lawford Street, Moneymore and the associated fixtures, fittings, plant and machinery. MONEYMORE CONGREGATIONAL CHURCH NOTES TO THE ACCOUNTS (convd) 31 December 2022 11. FUND BALANCES Fund Balance at start Receipts Payment Surplus / (Deficit) Transfer Balance at end Unrestricted Funds No. l Account 31148 40742 44160 134181 27730 31148 40742 44160 13418) 27730 Restrirted Funds Deposit Account Missionary Cause Account Ladies Fellowship Account Noah's Ark Toddler Group Account 71726 1227 279 535 88 2359 88 17251 1179) 11741 71814 502 loo 361 3084 179 174 73767 2447 3437 1990) 72777 Total 104915 43189 47597 144081 100507