**LISBURN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND** ## **Charity No.106250** Receipts and Payment Account **For the period from 1st January 2023 to 31st December 2023** |**Not**
**e**
**Receipts**
Donations & Legacies
2
Charitable Activities
3
Other Trading Activities
4
Interest
Other Income
5
Sale of Investments
Sale of fixed assets
**_Total receipts_**
**Payments**
Charitable Activities
6
**_Sub total_**
Purchase of Investments
Purchase of fixed assets
**_Sub total_**
**_Total payments_**
**_Net of receipts/(payments)_**
**Transfers between funds**
7
**Cash funds last year end**
**_Cash funds this year end_**|**Unrestricted**
**funds**
97,008
-
-
146
-
-
-
-
**97,153**
-
-
-
**97,153**
93,412
**93,412**
-
-
-
**93,412**
3,741
(15,402)
49,943
**38,282**|**Restricted**
**funds**
36,581
-
-
53
9,276
-
-
-
**45,909**
-
-
-
**45,909**
46,480
**46,480**
-
-
-
**46,480**
(571)
15,426
36,230
**51,085**|**Endowment funds**
-
-
-
24
-
-
-
-
**24**
-
-
-
**24**
**-**
-
-
-
**-**
24
(24)
10,000
**10,000**|**Total funds**
133,588
-
-
222
9,276
-
-
-
**143,086**
-
-
-
**143,086**
139,892
**139,892**
-
-
-
**139,892**
3,194
-
96,173
**99,367**|**Last year**
181,830
-
241
2,228
-
-
-| |---|---|---|---|---|---| ||||||**184,299**| ||||||-
-
-| ||||||**184,299**| ||||||199,207| ||||||**199,207**| ||||||-
-
-| ||||||**199,207**| ||||||(14,908)
-
111,081| ||||||**96,173**| ## **LISBURN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND** |Statement of Assets and Liabilities|**Unrestricted**
**Restricted**
**Endowment funds**
**49,943**
**36,230**
**10,000**
**- 11,661**
**14,855**
**-**
**-**
**-**
**-**
**38,282**
**51,085**
**10,000**
**Unrestricted**
**Restricted**
**Endowment funds**
**-**
**-**
**-**
**Total**
**Period End Date 31st December 2023**|**Total funds**
**96,173**
**3,194**
**-**
**99,367**
**Total funds**
**-**
**-**|**Last year**
**111,081**
**- 14,908**
**-**| |---|---|---|---| |**Funds Reconciliation**
Bank at start of the year
Net movement in funds
_Bank at end of year_
**Other monetary assets**|||| ||||**96,173**| ||||**Last year**
**-**| ||||**-**| **----- Start of picture text -----**
Fund to
Current value
which asset Cost (optional)
(optional)
belongs Last year
Investment assets - - -
- - -
Total - - -
Fund to
Current value
Assets retained for the charity’s own which asset Cost (optional) (optional)
use belongs Last year
Church Buildings & Contents - Note 8 Unrestricted - 1,115,646.26 1,115,646
Manse Property - Note 8 Unrestricted - 451,538.94 451,539
- - -
- - -
- - -
Total - 1,567,185 1,567,185
Fund to When due (optional) Amount due
which (optional)
liability
relates Last year
Liabilities - -
- -
Total - -
Date of
Signature Print Name
approval
Mr Mervyn Green 29/10/2024
Mr Marcus McCollum 29/10/2024
**----- End of picture text -----**
## **LISBURN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND** ## _**Notes to the Accounts**_ **Period End Date 31st December 2023** ## **1 Basis of Financial Statement** As the total income of the congregation is less than £250,000 the congregation has elected in accordance with the provisions in The Charities (Accounts & 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 congregations discretion; the income derived from the endowment is to be used either as restricted or unrestricted income depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise income from donations and payments for specific congregation activity intended by the donor. Unrestricted funds are incomes which are to be spent on the congregations general purposes. ## **2 Donations & Legacies** |Recorded Giving:
Loose Collections
Donations & Gifts
Gift Aid
Legacies & Bequests|**Unrestricted**
**funds**
£
75,668
5,232
-
16,108
**97,008**|**Restricted**
**funds**
£
29,787
6,794
**36,581**|**Endowment funds**
£
**-**|**Total funds**
£
105,456
5,232
-
22,901
-
-
-
-
**133,588**|**Last year**
£
121,665
9,316
25,000
25,850| |---|---|---|---|---|---| ||||||**181,831**| ## **3 Charitable Activities (Income)** ## **4 Other Trading Activities** |**Unrestricted**
**funds**
£
**-**
**Unrestricted**
**funds**
£
**-**|**Restricted**
**funds**
£
**-**
**Restricted**
**funds**
£
**-**|**Endowment funds**
£
-
**Endowment funds**
£
-|**Total funds**
£
-
-
**Total funds**
£
-|**Last year**
£| |---|---|---|---|---| |||||-| |||||**Last year**
£| |||||**-**| ## **LISBURN CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND** ## _**Notes to the Accounts**_ ## **Period End Date 31st December 2023** ## **5 Other Income** |**5 Other Income**|||||| |---|---|---|---|---|---| |Bible Reading Notes
Buildings Use - Donations
Covenanter Witness
Sundry Items
Nantes Building Appeal
**6 Charitable Activities**
Ministry Expenses
Donations to Synodical, Mission &
Special Collections
Donations to Charities & Good Causes
Congregational Running Expenses
Other General Expenses
Transfer to General A/C
**7 Transfer Between Funds**
Ministry Contributions
Mission Contributions
Upper Room
Robert Buchanan Trust Fund Interest
Transfer to Building & Repair Fund
Covenanter Witness|**Unrestricted**
**funds**
£
-
**-**
**Unrestricted**
**funds**
£
43,304
19,636
30,472
**93,412**
**Unrestricted**
**funds**
(2445)
(2043)
(398)
24
(10000)
(540)
**(15402)**|**Restricted**
**funds**
£
188
60
605
1,423
7,000
**9,276**
**Restricted**
**funds**
£
34,624
10,226
1,630
**46,480**
**Restricted**
**funds**
2445
2043
398
10000
540
**15426**|**Endowment funds**
£
-
**Endowment funds**
£
**-**
**Endowment funds**
(24)
**(24)**|**Total funds**
£
188
60
605
1,423
7,000
**9,276**
**Total funds**
£
43,304
34,624
-
19,636
40,698
1,630
-
**139,892**
**Total funds**
-
-
-
-
-|**Last year**
£
158
140
600
1,330| ||||||**2,228**| ||||||**Last year**
£
46,095
34,875
57,313
59,388
1,536
29| ||||||**199,236**| ||||||**Last year**| The congregation owns the church building situated at 49 Nettlehill Road, Lisburn. BT28 3HE and the associated fixtures & fittings. This has a combined insurance value of £1,115,646.26. The congregation also owns the manse situated at 27 Monaville Close, Lisburn. BT28 2DG which has an insurance value of £451,538.94