MONEYMORE CONGREGATIONAL CHURCH
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charita ble activities
Other trad ing activities
Investment Income
Other
50681
415
3017
53698
415
47705
1003
366
1220
1586
1172
Total Receipts
51462
4237
55699
49880
Payments
Raising funds
Charitable activities
Other
50642
2994
53636
52813
Totsl Payments
50642
2994
53636
52813
Net receipts / {payments}
Transfers between funds
820
1243
2063
12933)
Net movement in funds
Funds brought forward
820
23487
1243
74087
2063
97574
(2933)
100507
Funds carried forward
li
24307
75330
99637
97574

MONEYMORE CONGREGATIONAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestrbcted
Funds
Restricted Total Funds Total Funds
Funds
2024
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
23487
820
74087
1243
97574
2063
100507
{2933)
Bank and Cash at end of year
24307
75330
99637
97574
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
73924
975
431
73924
25282
431
72713
24298
563
24307
99769
97574

MONEYMORE CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation 15 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
Unre5trirted
Funds
Restrirted
Funds
Total
2024
Total
2023
Recorded giving:
L005e collections
Donations and gifts
Gift Aid
Legacies and bequest
45533
2588
429
48121
429
42050
5148
5148
5655
50681
3017
53698
47705

MONEYMORE CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Income from charitable activities
Fees from weddings and funerals
Fundraising event5
Membership fees
Grants
415
415
403
600
415
415
ICK)3
4. OTHER TRADING AcfiviTIES
Unrestrirted
Funds
Restricted
Funds
Total
2024
Total
2023
Letting of premises
Trading income
5. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Deposit Interest
Bank Interest
1210
io
1210
376
900
272
366
366
1220
1586
1172

MONEYMORE CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Insurance claims
Other income
RAISING FUNDS
Unrestrirted
Funds
Restrirted
Funds
Totsl
2024
Totsl
2023
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Ministry and support staff cost5
Congregational running expenses
Donations to Missions and charities
32198
32198
19038
2400
29226
19657
3930
594
2400
50642
2994
53636
52813

MONEYMORE CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
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 (cont'd)
31 December 2024
11. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
No. l Account
23487
51462
50642
820
24307
23487
51462
50642
820
24307
Restricted Funds
Deposit Account
Missionary Cause Account
Ladies Fellowship Account
Noah's Ark Toddler Group Account
72713
811
63
5(Kl
1210
2598
83
346
1210
165
1271
{105}
73923
976
36
395
2433
iio
451
74087
4237
2994
1243
75330
Total
97574
55699
53636
2063
99637