JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE. DESERTMARTIN
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 30th September 2023 NIC 106453
Note
Unrestricted
Funds
Restrirted
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trad ing activities
Investment Income
Other
57235
7102
323
64337
323
49507
17
309
17
626
13
122
317
Total Receipts
57552
7751
65303
49642
Payments
Raising funds
Charitable activities
Other
40654
5425
5287
46079
5287
47059
7992
Total Payments
40654
10712
51366
55051
Net receipts / {payments}
Transfers between funds
16898
(85371
12961)
8537
13937
154091
Net movement in funds
Funds brought forward
8361
2514
5576
5705
13937
8219
{5409}
13628
Funds carried forward
io
10875
11281
22156
8219

JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE. DESERTMARTIN
STATEMENT OF ASSEfs AND LIABILITIES
th
As at 30 September 2023 NIC 106453
Unrestricted
Funds
Restrirted Total Funds Total Funds
Funds
2023
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
2514
8361
5705
5576
8219
13937
13628
154091
Bank and Cash at end of year
10875
11281
22156
8219
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
22156
8219
22156
8219
Other Assets
Fixed Assets- Note 9
Church Buildings
Church Manse
800000
155000
155000
955000
955000
Liabilities
Loans
Other

JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE. DESERTMARTIN
NOTES TO THE ACCOUNTS
th
30 September 2023
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 (al 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 basi5.
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
Funds
Total
2023
Total
2022
Recorded giving:
Offerings
Donations and gifts
Gift Aid
Legacies and bequest
38699
6740
11796
4675
2427
43374
9167
11796
40952
2635
5920
57235
7102
64337
49507

JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE. DESERTMARTIN
NOTES TO THE ACCOUNTS
th
30 September 2023
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Income from charitable activities
Fundraising events
Grants
323
323
323
323
OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Letting of premises
Trading income
4. INVESTMENT INCOME
Unrestrirted
Funds
Restricted
Funds
Total
2023
Total
2022
Bank Interest
17
17
13
17
17
13

JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE, DESERTMARTIN
NOTES TO THE ACCOUNTS {cont'd)
30 September 2023
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Food Subscriptions
Heat & Light Subscriptions
Other Income
261
309
570
56
56
122
317
309
626
122
RAISING FUNDS
Unrestricted
Funds
Restrirted
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestrirted
Funds
Restricted
Funds
Total
2023
Total
2022
Assernbly Expenses & Budgets
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
Governance Cost5
4210
23406
12678
2030
6240
23406
14608
1465
360
4873
26088
14578
1160
360
1930
1465
360
40654
5425
46079
47059

JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE. DESERTMARTIN
NOTES TO THE ACCOUNTS (convd)
30th September 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Manse Maintenance
Church Building Maintenance
1981
3306
1981
3306
75
7917
5287
5287
7992
FIXED ASSET5
The congregation owns the Church premise5 Sltuated at 3 Knocknagin Road, Desertmartin, BT45 5LG
and a Manse situated at 16 Cherryvale Avenue, Desertmartin, BT45 5NT.

JESSIE EADES MEMORIAL CHURCH OF THE NAZARENE. DESERTMARTIN
NOTES TO THE ACCOUNTS (convd)
30th September 2023
10. FUND BALANCES
Fund
Balance at
Start
Receipts
Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
General Fund
2514
57552
40654
16898
(85371
10875
2514
57552
40654
16898
{85371
10875
Restricted Funds
Sunday School
Youth
Special Treasures
Men's Fellowship
Ladies Fellowship
Bowls Club
Little M iracles
Coffee Mornings
Building, Repair & Maintenance
Meet & Eat Account
Missionary
Compassionate Ministries
37
558
24
77
iio
334
196
136
420
141
621
(51
(2011
32
357
24
164
132
297
85
87
22
107
(334)
{196}
196
8(JJO
219
3533
390
2562
67
5643
363
3495
152
{21101
27
{9331
348
9835
389
3945
362
933
162)
62
5705
7751
10712
(2961)
8537
11281
Total
8219
65303
51366
13937
22156