MONEYMORE CONGREGATIONAL CHURCH
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestrirted
Funds
Restricted
Funds
Totsl
2023
Total
2022
Receipt5
Donations and legacies
Cha ritable activities
Other trading activities
Investment Income
Other
44732
1003
2973
47705
I￿3
42487
571
266
906
1172
131
Total Receipts
46001
3879
49880
43189
Payments
Raising f unds
Charita ble activities
Other
50244
2569
52813
47597
Total Payments
50244
2569
52813
47597
Net receipts / {paymentsl
Transfers between funds
{4243)
1310
(29331
{4408}
Net movement in funds
Funds brought forward
14243)
27730
1310
{29331
100507
14408)
104915
72777
Funds carried fonNard
li
23487
74087
97574
100507

MONEYMORE CONGREGATIONAL CHURCH
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2023
Unrestritted
Funds
Restricted Total Funds Total Funds
Funds
2023
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
27730
{4243}
72777
1310
100507
12933)
104915
{44081
Bank and Cash at end of year
23487
74087
97574
100507
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
72713
811
563
72713
24298
563
71813
28233
461
23487
97574
I(K)507

MONEYMORE CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,CK)O 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 fund5 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
Restricted
Funds
Total
2023
Total
2022
Recorded giving=
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
39077
2973
42050
36890
2359
5655
5655
3238
44732
2973
47705
42487

MONEYMORE CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundra ising events
Membership fees
Grants
403
403
571
600
6CK)
1003
l(MJ3
571
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Letting of premises
Trading income
INVESTMENT INCOME
Unrestrirted
Funds
Restricted
Funds
Total
2023
Total
2022
Deposit Interest
Bank Interest
9(Kl
91X)
272
87
44
266
266
906
1172
131

MONEYMORE CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (convd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Insurance claims
Other income
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Totsl
2023
Total
2022
FWO envelopes
Fundraising events
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
29126
19588
1530
29226
19657
3930
28076
14921
46
69
50244
2569
52813
47597

MONEYMORE CONGREGATIONAL CHURCH
NOTE5 TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at Lawford Street, Moneymore and the a550ciated
fixtures, fittings, plant and machinery.

MONEYMORE CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
11. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus /
{Deficit)
Transfer Balance at
end
Unrestricted Funds
No. l Account
27730
46001
50244
14243)
23487
27730
46001
50244
142431
23487
Restricted Funds
Deposit Account
Missionary Cause Account
Ladies Fellowship Account
Noah's Ark Toddler Group Account
71814
502
loo
361
899
2841
899
309
(371
139
72713
811
63
5(KJ
2532
37
139
72777
3879
2569
1310
74087
Total
ICX)507
49880
52813
{2933}
97574