East Belfast fresbytery
Presbyter
an
CHURCH IN IRELAND
THE EAST BELFAST PRESBYfERY OF THE PRESBYTERIAN
CHURCH IN IRELAND
Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland (NIC106435)

EAST BEiFAsf FIIEsBYfERY OF THE PRESBYTERIAA (IIU RCH IN IftEIAM>
srATEMENf C￿ FINANCIPI P£TllnTY IReceSpts & Pawnents A(tountl
fty the ye•r a)ded 31 December 21123
Designated Restriued
Misgon
Incidental
Fund5
Funds
)te
Total 2023
Totsi 2022
R(Yeipts
o.(L)
20. 359.92
20.359.
17.424.
Totsl rc£eipts
20. 359.92
20.359.92
17.424.OJ
Chwrtable kt Mt*s
ljher
0.0)
21017. 18
oco
21.(Y7.18
o.
17.556.82
0.0)
Totsl ￿￿nthts
o.Ir)
21,(￿7.18
21.￿7.18
17.556.82
Net Receipts / (pwments)
Tmsfer5 bfften
o(x)
oo)
1687.26)
o.
1687.26)
0.0)
1132.82)
0.0)
Net movemert in l￿d5
Funds ly￿8ht ftywwd
o.
3.7&).70
1&87 26)
693.11
fS37.26)
10.473.81
(132. 32)
10.fD&63
Fund5 cwr*d S)rwwd
3.7￿.70
6.1x6.85
9.786.55
10,47181
11 Page

EAST BELFAST IIIESBYfERY OF THE PRESBYWERIM4 (HU RCH IN IREiAK)
srATEMENf 1> ASSETS AND UABILMES
f¢x the year 31 Dectsnlxr 2023
kndde•n
F￿0$
Fwds
T(*al 2023
Total 2022
funds Rtton(iliali(*i
d cath at start d st
Net movemert in fwtd5
3.78Q70
0.0)
lQ4n81
10.fthffj3
1687.26) 112.249.25)
(687.261
cath at end
3.780.70
6.Ixr).85
9. 786.55
1.&12.621
Bonk and cosh balartes
M￿l(￿S
Incrflentds
3, 78170
(rFA85
3.M.70
6.825.93
9.￿55
10.f£fj63
(Xher Assets
NIL
ac
NIL
oc
9.M55
I0.￿fi3
Approved by the Presbytery at a meetlng on ioth September and sl8ned on Its behalf by
Rev
Date:
mes Warburton (Moderator)
Rev St
Date:
hen Moore (Clerk)

THE EAST BELFAST PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the presbytery is less than £250,000 the presbytery has 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. These accounts do not incorporate the accounts
of the congregations a55i8ned to the Presbytery. These have a separate legal identity and are
individually registered with the Charity Commission for Northern Ireland.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
presbytery's discretion; the income derived from the endowment is to be used either as restricted or
unrestricted income funds dependin8 upon the purpose for which the endowment was establlshed in
the first place.
Restrlcted funds comprise la) 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 presbytery 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 presbytery's general purposes.
Designated funds are general funds set aside by the presbytery for use in the future.
3 | Page

r ￿ bdPJ&kfrc*bwcr
EAST BELFAST PRESBYTERY (% THE FIIESBYfEIUAN CHURCH IN IREIAND
NOTESTOTHE PLC(xJNrs
for tIE yeor ended 31 Dtteth 2023
I Incorrin8 Resou￿ es
Designated
MiyA>n
Funds
RestrKted
IKMlental
FuThls
Toni 2023
Total 2022
Presbytery Ftts
Ot￿r
Presbytery Service
o.cD
o.
18,66117
1&66L17
o.
L69&75
17.424.C
o.oj
o(xJ
I.￿75
o.
20.359.92
2Q359.92
17 424.0)
(haiitable Activities aThl SupKM>rt Ccffjts
Desi8naied
M ission
Funds
hxident
Funds
Total 2023
Toui 2022
Clerys Salary
Clerk's NIC
Clerk's Pe rsK>n
App￿ rt iceship Le
Deputy aerk's Salwy
ApprertKeshtp Le
Moderntor's EX￿n￿5
Chaplain's ExperGes
stat Dnwy. Po*age & Copying
Presbytery Service
Student 8oc& Gr¥ts
knsuM
Surxlry ExFYrr*s
8.77Q20
1.21Q86
2.IChl.80
&77a20
L21a86
&352.
L21157
ICX)4.f
4L76
4.17&36
43.
4.385.16
21.42
4.38&16
21.42
81J).OJ
o.
oco
0.0)
o.
o(
L7CA).(X)
o(x)
1.7(X).Q)
35&06
35&
854.88
333.85
213.20
o.
21.C517.18
21￿7.18
17.556.82
41 Page

an
EAST BEIFAST PRESBYTERY OF THE PRES8YTERUW CHURCH IN I RELA￿>
hX)TES TO THE ACCOUNTS IconL)
f(x the year e•Mled 31 Detsnber 2023
Fund BalarKes
Ba laKe
Start
Surplusl
Balance
end
Receipts
Payment
Transfer
Dtsi8nated Fumh
Mss#)n Fwids
3.7&170
OLK)
o.co
o.cY)
ao)
3. 78170
3.7￿.70
o.a)
o.
3.M.70
RestrKted FuThls
IncKlental FurKI
6.693.11
20.35992
{21.cty17.18)
(687. 261
6.0)5.85
6.693.11
20.35992
121.Tr17.181
1687 261
o.cxj
6,ry￿.85
Totsl
10.473.81 20.35992
21.￿7.18
1687. 261
o.
9, 786.55

r r...b4ker¥
The Account is currntly S￿1t into Three fun¢& Delai15 of eich fund I￿k
R tiicted Incidertal Fu
FuThl l
OFening 8akn
Income
EX1￿ndrtUre
ck19.ng Bal>i
6.693. 11
20.359.92
21.O17.18
6.Q7J.85 '
• I￿ I￿leS £2.(U> fcy conwltat I¢￿ ￿eS
FurKI 2 Youth
Furnl 3 Mission FuThl
OFening Bakn
Income
EX￿￿4￿Ure
Closng Baknce
L3X).91
o.
o.Ix)
L3XI.91
Open iry 8èknce
1429.79
Expendrtwe
Clos￿$ Bakn
o.co
2.429.79
all fuThls
OsxninK 8aknce
Incor
ExFendrture
Total of all Fund5
10.473.81
20.359.92
21.￿7.18
gM55
61 Page