Refomed
Presbwerian Church
CULLYBACKEY CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL A￿1VITy (Receipts and Payments Account)
for the year ended 31 December 2022
NOTE UNRESTRICTED RESTRICTED ENDOWMENT TOTAL
FUNDS
FUNDS
FUNDS
2022
TOTAL
2021
Receipts
Donations & legacies
Charitable activities
Investment income
Total receipts
175,743
2,773
344
178,860
3,538
0 179,281
2,773
356
166,683
3,098
849
12
3,550
0 182,410
170,630
Payments
Raising funds
Charitable activities
Total payments
180
180
170
154,211
154,391
4,864
4,864
0 159,075
159,255
139,780
139,950
Net ieceipts/(payments}
Transfer5 betb'ieen funds
Net mavement in funds
24,469
(1,200}
23,269
(1,314)
1,200
{114}
23,155
30,680
23,155
30,680
Reconciliation of funds;
Total funds brought forbvard
Total funds carried forNard
230,991
254,260
3,330
3,216
0 234,321
0 257,476
203,641
234,321
io

CULLYBACKEY CONGREGATION OF THE REFORMED pREsB￿ERlAN CHURCH OF IRELAND
STATEMENT OF AssEf5 AND LIABILITIES
As at 31 December 2022
UNRESTRICTED RESTRICTED ENDOWMEN. TOTAL
FUNDS
FUNDS
FUNDS
2022
TOTAL
2021
Funds Reconciliation
I OLal funds brought forniJard
Net movemeni in funds
ToLal funds carried foThifard
230,991
23,269
254,260
234,321
23,155
2)7,476
203,641
30,680
234,321
{114}
3,216
Bank & cash balances
Ba.IK curreii accouni5 & cash on haiid
2i7,476
2i7,476
234,321
234,321
%.pproved by the Kirk Session at 8 meeting on 24th October 2023 and signed on its behalf bs,
Rev
NqoffettL
Mr li.'or Ivlcimullan
li

Reformed
esbyterian Church
05 IRELA.%'D
CULLYBACKEY CONGREGATION OF THE REFORMED PRESBITERIAN CHURCH OF IRELAND
NOTES TO 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 knvith the provision in The Charities (Accounts and Reports Regulation5 (Northern
Ireland) 2015 to prepare its account5 on a receipts and payments basis.
FUND ACCOUNTING
EndO￿VMent funds are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived from the endoivment is to be used either as
restricted or unrestricted income funds depending upon the purpose for b4shich the endobvment
was established in the first place.
Restricted funds comprise (a) income from endowments bvhich is to be expended only on the
restricted purposes intended by the donor and {bl revenue donations or grants for a specific
congregational activity intended by the donor. Where these funds have unspent balance5, interest
on their pooled investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income fund5 ￿vhiCh are to be spent on the congregation's general purposes.
Designated fund5 are general funds set aside by the congregation for use in the future.
DONATIONS & LEGACIES
UNRESTRicfED RESTRicfED ENDOWMENT TOTAL
FUNDS
FUNDS
FUNDS
2022
TOTAL
2021
Recorded giving
Loose collections
Donation5 and gifts
GiftAid
129,204
2,522
11,005
33,012
175.743
2,245
1,173
120
131,449
3,695
11,125
33,012
179,281
131.446
3,545
5,329
26,363
166.683
3.538
12

Reform
PresbyLerian Church
OF IKELAND
CULLYBACKEY CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
CHARITA8LEACTIVITIE5
UN RESTRI CTED RESTRICTED EN DOWMEFIT TOTAL
FUTrIDS
FUTrID5
FUTrIDS
2022
TOTAL
2021
-rJvcyJ rd fc c-
LVcddin-afuncrJl &.
Rale of study bDDk- etc.
Iv1i5Eellaneou>income
33G
22G
14
14
2,4?3
36
2,?6?
2..398
INVE5fMENT ITrICOME
UNRESTRI CTED REsfRICTED ETrI DOWM ENT TOTAL
FUND5
FUND5
FUTrID5
2022
TOTAL
2021
DepG51t interest
Qrber investment income
344
346
1.3
1.3
344
356
RAISIPIG FUTrIDS
UNRESTRICTED RE5fRICTED ENDOWMENT TOTAL
FUTrID5
FUTrID5
FUND5
TOTAL
2021
P,VO envelopes
189
ia.J
18.3
18.?
CHARITABLEACTIVITIES
U NR￿RICTED RESTRI￿ED ETrI DOWM ETrtr TOTAL
FUND5
FUTrID5
FUTrIDS
2022
TOTAL
2021
5ynodic31 .A55e5rrnentS
fvlini5try & 5UPPGrt >taff CO>ts
Cckn-re-atlDn31 runninF eKpEn-es
Donationc to mi35ion5&iharitie5
38,5-;
45,935
36,53,?
43,45?
14,134
45,G64
135,
3.?
45,935
1,105
Z,.?59
4,864
154.211
15Y,)15
13

Flelonred
Presbyterian Church
OF IkELA¥D
CULLBYACKEY CONGREGATION OF THE REFORMED PRESB￿ERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
FIXED ASSETS
The congregation O￿Vn5 the church premises situated at 2 Main Street, Cullybackey
together hvith the a550ciated fixtures and fittings
These have an insurance value of £2.085.477 for buildings and £79,390 for contents.
FUND BALANCES
FUND
BALANCE RECEIPTS PAYMENTSTRANSFER SURPLUS1 BALANCE
AT START
DEFICIT
AT END
Unrestricted funds
230,991 178,860 154.391
{1.200)
23,269 254,260
General fund
230.991 178,860 154,391
11,200)
23.269 254,260
Restricted funds
Sabbath School account
Youth Account
Women's Fellowship
1,603
1,433
294
687
1,594
268
1.200
293
{2681
1139)
{114)
1,896
1,165
155
2,863
3,550
3.002
4.864
3.330
1,200
3,216
Total
234,321 182,410 159,255
23,155 257,476
RELATED PARTY TRANSAcfioNS
A trustee, the minister of the congregation. received remuneration of £32.211
and expenses of £9,790 for acting in that capacity
None of the other trustees received any remuneration or expenses during the year in
connection bvith their dutie5.
There were no other related party transactions.
14