Reform&J
Presbyterian Church
Of IKELAND
CLOUGHMILLS CONGREGATION OF THE REFORMED PRESBYTERIAN 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
96,529
96,529
72,789
96,529
96,529
72,789
Sale of Investments
Sale of fixed assets
Loans Recelved
Total Receipts
96,529
96,529
72,789
Payments
Raising funds
Charitable activities
Investment costs
Other
54,806
31,487
86,293
70,503
54,806
31,487
86,293
70,503
Purchase of Investments
Purchase of fixed a55ets
Loan Repayments
Total Payments
54,806
31,487
86,293
70,503
Net receipts / (payments)
Transfers between funds
Net movement in funds
Funds brought forward
Funds carried fonvard
41,723
-31,487
10,236
64,660
74,896
-31,487
31,487
10,236
2,286
10,236
64,660
74,896
2,286
52,374
54,660
131 Page

Relonn&J
Fyesbytenan Church
OF ?NfLA*D
CLOUGHMILLS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
64,660
10,236
64,660
10,236
52,374
2,286
Bank and Cash at end of year
74,896
74,896
54,660
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
19,279
55.617
20.450
44,210
74,896
54.660
Other Assets
Fixed Assets- Note 7
Church Buildings, Hall &
Contents
Manse Buildings & Contents
Investments- Note 8
1,139,835 1.060.312
1,139,835 1,060,312
Liabilities
Loans
Other
Approved by the Session at a meetin8 on 24th October 2023 and signed on its behalf by
David Loughridge
Joel Loughridge
th
30 October 2023
rh
30 October 2023
141 Page

Reformed
Fyeswerian Church
OF IRELA.YD
CLOUGHMILLS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTESTO THEACCOUNTS
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
payment5 bas1S.
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 fund5 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 purpose5 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
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
77,982
200
18,347
77,982
200
18,347
56,045
16,740
96,529
96,529
72,789

Fleforrned
Presbyterian Church
QF IRELA¥D
CLOUGHMILLS CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrirted 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
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities:
Letting of premises
Trading income
INVESTMENT INCOME
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Totsl
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
161 Page

Reformed
Presbwerian Church
UF TRELAXD
CLOUGHMILLS 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
Presbytery fees
Ministry and support Staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
146
146
32,535 30,875
22,125 18,184
31,487 21,308
140
32,535
22,125
31,487
54,806
31,487
86,293 70,503
FIXED ASSETS
The congregation owns the Church premises situated at Drumbare Road, Cloughmills, Co Antrim
and the associated fixtures, fittings, plant and machinery.
These have an insurance value of £ 1,139,835 at last renewal date.

Reformed
Presbytorian Church
OF IfiELAYD
CLOUGHMILLS CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 Decernber 2022
10. Summa
of Accounts
Balance
Sur
lus
Deficit
Balance
at End
at Start
Rec
Pa
ments
Tfr Ou
Unrestrlcted Funds
General Fund
Building Fund
20,450
44,210
64,660
85,122
11,407
96,529
54,806
31,487
-1,171
11,407
10.236
19,279
55,617
74,896
54,806
31,487
Restricted Funds
Missions
Appeals
Loans
4,970
5,350
4,970
5,350
Sabbath School
Youth Clubs
Holiday Bible Club
Specified Donations
409
409
382
1,900
18,476
31,487
31,487
382
1,900
18,476
31,487
86,293
64,660
96,529
31,487
10,236
74,896
181 Page