Reformed esbyterian Church OF JKELA%D DERVOCK 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 Funds Total 2022 Total 2021 Note Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 84,798 4,934 89,732 87,842 1,850 1,850 1,850 86,648 4,934 91,582 89,692 Sale of Investments Sale of fixed assets Loans Received Total Receipts 86,648 4,934 91,582 89,692 Payments Raising funds Charitable activities Investment costs Other 250 40,410 250 77,624 236 53,121 37,214 40,660 37,214 77,874 53,357 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 40,660 37,214 77,874 53,357 Net recelpts / (payments) Transfers between funds Net movement In funds Funds brought forward Funds carried forward 45,988 -29,633 16,355 130,541 146,897 -32,280 29,633 -2,647 4.568 1,921 13,708 36,335 13,708 135,110 148,818 36.335 98,774 135,110 121 Page
Reforrned Presbyterian Church OF IKELA.%D DERVOCK CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestritted Funds Restritted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Fund5 Reconciliation Bank and Cash at start of year Net movement in funds 130,541 16,355 4,568 -2,647 135,110 13,708 98,774 36,335 Bank and Cash at end of year 146,897 1,921 148,818 135,110 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 54,178 94,640 57,715 77,395 148,818 135,110 Other Assets Fixed Assets- Note 10 Church & Hall Buildings & Contents Manse Buildings & Contents 1,523,699 1,307,754 226,769 195,052 1,750,468 1,502,806 Liabilities Loans Other th Approved by the Session at a meeting on 24 October 2023 and signed on its behalf by Samuel Bleakly David McKeeman th 24 October 2023 th 24 October 2023 131 Page
Reformed Presbyterian Church OF IRELA¥D DERVOCK 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 ba51S. 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 restrirted 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 Unrestricted Funds Restrirted Endowment Funds Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 70,949 70 13,779 4,934 75,883 70 13,779 73,741 305 13,796 84,798 4,934 89,732 87,842 141 Page
Rel(XTrEd Ftesbyterian Church OF IKELAYD DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2022 CHARITABLE AcfiviTIES 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 ACTIVITIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Income from charitable activities: Letting of premises Trading income 1,850 1,850 1,850 1,850 1,850 1,850 INVESTMENT INCOME Unrestrlcted Funds Restrlcted Endowment Funds Funds Total 2022 Total 2021 Deposit interest General Investment Fund Rents investment properties Other investment income 151 Page
RefiJrTned esbyterian Church or IArLAN'D RAISING FUNDS Unrestricted Funds Restrirted Endowment Funds Funds Total 2022 Total 2021 FWO envelopes Fundraising events 250 250 236 250 250 236 161 Page
Reformed Presbyterian Church OF IKfLA.%D DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2022 CHARITABLE ACtIVlTIES Unrestrirted Funds Restritted Endowment Funds Funds Total 2022 Total 2021 Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 238 10,837 29,335 238 10,837 29,235 37,214 226 11,352 14,602 26,941 37,214 40,410 37,214 77,624 53,121 FIXED ASSETS The congregation owns the Church premises situated at 210-212 Castlecat Road, Ballymoney, Co Antrim, BT53 8AT and the associated fixtures, fittings, plant and machinery. These have an insurance value of £1,502,806 at last renewal date. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund Other investments 0,000 0,000 171Page
RelTne Presbyterian Church DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2022 10 SUMMARY OF ACCOUNTS Balance Sur lus Balance t Start Re Tfr In Tfr Unrestrirted Funds General Fund Building Fund Interest on Investments 72.827 57.715 67,877 18,771 18,499 22,161 29.486 147 19,892 -3,537 92.719 54,178 130,542 86,648 40,660 29,633 16,355 146,897 Restricted Funds Alzheimers Society Afghanistan Appeal Ukraine Appeal Pakistan Appeal Nantes building Fund Scripture Union Tear Fund Cancer Research HBC/Youth Work Women's Fellowship Women's Fellowship sabbath School Friendship Group Lighthouse Youth Club Parent & Toddler Covenanter Youth RP Finance Committee 981 1,090 3,155 1,460 3,160 390 1,210 2,110 255 1.453 981 1,090 3,155 1,460 3,160 390 1,210 2,110 -2,110 255 104 3.364 2,000 -89 15 505 434 35 963 204 837 35 -134 126 371 560 418 682 315 255 317 537 7) -282 -158 136 524 315 225 9,100 10,572 9,1 10,572 Missions 4,568 135,110 4.934 91,582 37.214 77.874 31.633 31,633 2,000 31,633 -2,647 13,708 1.921 148,818 181 Page