BALLYCLABBER REFORMED PRESBYfERIAN CHURCH
CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF
IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Reglstered Charity In Northern Ireland (NIC106375)

BALLYCLABBER REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE pREsB￿ER1AN CHURCH
OF IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Cha ritable activities
Othe r tradi ng activities
Investment Income
Other
87,384
11,385
98,769
94,118
120
2,015
120
2,489
18
1,955
474
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
89,519
11,859
101,378
96,091
Payments
Charitable activities
(71,4291
{10,545)
{81,9741
{65,381}
Other
{17,526)
(1,078)
118,6041
123,789)
Total Payments
{88,955)
(11,623)
(100,5781
189,1701
Net receipts / (payments)
Transfers between funds
564
(4,5471
236
4,547
800
6,921
Net movement in funds
Funds brought forward
{3,9831
63,174
4,783
62,391
800
125,564
6,921
118,644
Funds carried forward
11
59,191
67,174
126,364
125,564
12

BALLYCiABBER REFORMED PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH
OF IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestrfcted
Fund5
Restrlcted Endowment Total Funds
Funds
Funds
2022
Total Funds
2021
Funds Reconclllatlon
Bank and Cash at start of year
Net movement In funds
63,174
(3,983)
62,391
4,782
125,565
799
118,644
6,921
Bank and Cash at end of year
59,191
67,173
126,364
125,565
Bank & Cash Balances
Bank UB Account
Bank FT Select Account
Ulster Bank 3062
Progresslve 3998
Pro8resslve 4984
Progresslve 7104
59,239
63,322
6,532
21,228
1,671
21,207
39,365
39,365
126,364
125,565
Other Assets
Flxed Asset5- Note 9
Church bulldlngs and
contents
Communlon Set
Rlde on Lawnmower
2,959,285
2,642,218
4,116
4,787
3,675
4,274
Sextons House
Investments- Note 10
Glft Aid Debtor
260,411
46,717
18,064
232,509
40,928
16,932
3,293,380
2,940,536
3,419,744
3,066,101
Llabllltles
{N/A)
{N/A}
Approved by the Se551on at a meetin8 and slgned on St5 behalf by
Rev. James Blalr
Mr, lan Mcclelland
Date., loJi./L
Date: 2010612023
13

BALLYCLABBER REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH
OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POUCIES
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 la) income from endowments which 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 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 Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose Collections-FWO
Donations and Gifts
Gift Aid
Legacies and Bequests
68,960
68,960
11,385
18,424
73,192
4,872
16,054
11,385
18,424
87,384
11,385
98,769
94,118
14

BALLYCLABBER REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH
OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
4. OTHER TRADING ACTIVITIES
Unre5trlcted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Letting of premises
Wayleave
100
20
100
20
18
120
120
18
5. INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
41
1,974
474
515
1,974
526
1,429
2,015
474
2,489
1,955
15

BALLYCLABBER REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH
OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Repairs fund
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2021
Total
2021
FWO envelopes
Presbytery Fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Committees
Camp fees
257
203
42,724
2,973
5,992
257
203
42,724
2,973
16,537
194
39,014
2,809
4,124
10,545
19,280
19,280
18,720
520
71,429
10,545
81,974
65,381
16

BALLYCLABBER REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED
PRESBYTERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Sexton
Repairs
Other church expenses
Rates, heat and light
Congregational Weekend
Gift Aid
2,400
2,400
1,078
2,898
12,228
1,669
13,403
1,578
7,139
1,078
2,898
12,228
17,526
1,078
18,604
23,789
FIXED ASSETS
The congregation owns the Church premises situated at 35 Ballyrashane Road, Coleraine, BT52 2NL and
the associated fixtures, fittings, plant and machinery. These have an insurance value of £2,968,188,
The congregation also owns the Sextons house at the same address, with an insurance value of
£260,411.
10. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
Barclays Shares (6321
HSBC Shares {8859)
1,005
45,712
1,182
39,746
46,717
40,928
17

BALLYCLABBER REFORMED PRESBYTERIAN CHURCH CONGREGATION OF THE REFORMED
PRESBYTERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
11. FUND BALANCES
Fund
Balance at
start
Receipts Payment Surplus /
(Def icit)
Transfer Balance at
end
Unrestricted Funds
General Account
Ulster Bank 062
62,855
319
89,519
188,955}
564
14,547)
58,872
319
63,174
89,519
(88,955)
564
(4,5471
59,191
Restrlcted Funds
General Account
Ulster Bank 062
Progressive 3998
Progressive 7104
466
1,352
21,208
39,365
11,385
111,4851
11391
{iooi
11391
21
453
366
6,213
21,229
39,365
5,000
21
453
14531
62,391
11,859 111,6240
235
4,547
67,173
Endowment Funds
N/A
Total
125,565
101,378 1100,579)
799
126,364
18