Reformed
Presbytertan Church
OF IKELA¥D
BALLYLAGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL AcfiviTY {Receipts and Payments Account)
for the year ended 31 December 2022
Unrestricted Restricted Endowment
Funds
Funds
Fund5
Total
2022
Total
2021
Note
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
111,952
4,750
116,702
121,736
1,350
1,350
1,350
113,302
4,750
118,052
123,085
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
113,302
4,750
118,052
123,085
Payments
Raising funds
Charitable activities
Investment costs
Other
322
59,837
322
91,534
310
102,031
31,697
60,159
31,697
91,856
102,341
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
60,159
31,697
91,856
102,341
Net receipts / (payments)
Transfers between funds
Net movement in funds
Funds brought forward
Funds carried forward
53,143
-30,362
22,781
143,395
166,177
-26,947
30,362
3,415
7,262
10,676
26,196
20,744
26,196
150,657
176,853
20,744
129,912
150,657
131 Page

Reformed
Presbyterian Church
OF IAELA.¥D
BALLYLAGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Note
Fund Reconciliation5
Bank and cash at start of year
Net movement in funds
Bank and cash at end ofyear
143,395
22,781
166,177
7,262
3,415
10,676
150,657
26,196
176,853
129,912
20,744
150,657
Bank & Cash Balances
Bank Deposit Account
Bank Current Account
Cash Account
63,456
113,397
53,450
97,207
176,853
150,657
Other Assets
Fixed Assets - Note 7
Church buildings and
contents
Manse buildings and
contents
1,792,355
1,600,316
472,200
415,600
2,264,555
2,015,916
Liabilities
Loans
Others
Approved by the Kirk Session at a meeting on 29th October 2023 and signed on its behalf by
Richard Pollock
Robert Mccahon
th
29 October 2023
29th October 2023
141 Page

Reformed
F¥esbyterian Church
OF IREL_4_KD
BALLYLAGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 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 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 fund5 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
Donations and gifts
Gift Aid
Legacies and bequest
98,483
4,750
103,233
103,628
13,469
13,469
18,108
111,952
4,750
116,702
121,736

Reformed
Ftesbyterian Church
QF IILELAIND
BALLYLAGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities:
Fees from weddings and
funerals
Fundraising events
Membership fees
Grants
OTHER TRADING AcfiviTIES
Unrestricted
Fund5
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities:
Letting of premises
Trading income

Reformed
Presbyterian Church
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment
properties
Other investment income
1,350
1,350
1,350
1,350
1,350
1,350
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
322
322
310
322
322
310
171 Page

Reforrned
Presbyterian Church
OF IRELA￿D
BALLYLAGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2021
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
356
11,746
47,735
356
344
11,746 33,550
47,735 45,756
31,295 21,730
31,295
492
31,697
492
651
91,534 102,031
59,837
FIXED ASSETS
The congregation owns the Church premises situated at Curragh Road, Aghadowey, Coleraine
BT513RY and the associated fixtures, fittings, plant and machinery.
These have an insurance value of £ 2,264,555 at last renewal date.

Reformed
Presbyterian Church
OF IXELAND
BALLYLAGAN CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2022
9. Summa
of Accounts
Sur
Ius
Deficit
Balance
at End
Balance
at Start
Recei
Pa ments
Tfrln
Tfr Out
Unrestrirted Funds
General Fund
Building Fund
Investments
37,237
55,462
50,696
143,395
80,470
32,833
14,801
45,359
65,362
307
12,475
10,000
22,781
37,544
67,937
60,696
166,177
25,000
10,000
35,000
113,303
60,159
65,362
Restrirted Funds
Mission5
RP Finance
Sabbath School
Leprosy Mission
Pakistan Flood Appeal
Ukrainian Charities
Women's Fellowship
Women's Fellowship
Women's Fellowship
11,620
12,500
492
100
630
11,620
12,500
492
100
630
5,020
5,020
1,335
795
3,713
2,754
7,262
150,657
4,736
3,401
4,196
3,721
2,760
10,676
176,853
4,750
118,052
31,697
91,856
30,362
65,362
3,415
26,196
65,362