BALLYMENA PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipt5 and Payments Account)
for the year ended 31st December 2023
Note
Unrestricted
Funds
Restricted
Funds
Endowm
nt
Total
2023
Total
ds
2022
Recei
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
1,550
15,957
2,389
3.939
15.957
1,155
16,334
27
27
3,064
22,988
29
708
18,225
3,064
5,453
17,535
Sale of investments
Sale of fixed assets
Loans received
Total Recel ts
17,535
5,453
22,988
18,225
Pa
ments
Ralsing funds
Charitable activities
Investment C05ts
Other
17,618
6,972
24,590
17,342
17,618
6,972
24,590
17,342
Purchase of investments
Purchase of fixed assets
Loan repayments
Total Pa
17.618
6,972
24,590
17,342
Net receipts / Ipaymentsl
Transfer between funds
1831
11,5191
{1.6021
884
Net movement in funds
Funds brought forward
1831
7,738
11,5191
4,173
11.6021
11,911
884
11,027
Fund5 carried forward
12
7,655
2,654
10,308
11,911

BALLYMENA PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITY
As at 31st December 2023
Unrestrlcted
Funds
Restrlcted
Funds
Endowmen
Fund
Total Funds
2023
Total Funds
2022
Funds reconciliation
Funds balance at start of year
Net movement in fund5
7,738
1831
4,173
11,5191
11.911
11,6021
11,027
884
Funds balance at end of year
7.655
2,654
10.308
11.911
Bank and Cash Balances
Bank Deposlt Accounts
Bank CurrentAccounts
Cash in Hand
10.308
11,911
10,308
11,911
Other Assets
Fixed Assets- Note 10
Investments- Note 11
Gift Aid recelvable on donations
Liablities
Loans
Approved by the Presbytery at a meeting on 5th March 2024 and signed on its behalf
Moderator
5th March 2024
Clerk
5th March 20

BALLYMENA PRESBYTERY OF THE PRESB￿ERlAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31st December 2023
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
A5 the total income of the Presbytery is less than £250,000 the Presbytery have elected in accordance with the provisions in
The Charities IAcounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on 3 receipts and payfflent5
basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which m ust be retained either permanently or at the Presbytery's discretion, the
income derived from the endowment is to be used either a5 restricted or unrestricted income funds depending upon the
purpose for which the endowment was established in the first place.
Restricted funds comprise lal income from endowments which is to expended only on the restricted purposes intended by
the donor and Ibl revenue donations or grant5 for a Specific Presbytery activity intended by the donor. Where these funds
have unspent balances, interest on their pooled investment is apportloned 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 fund5 set aside by the Presbytery for use in the future.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Recorded giving
Loose collections
Donations and gifts
Gift Aid
Legacie5 and bequests
1,550
1,550
2,389
1,155
2.389
Total
1,550
2,389
3,939
1,155

BALLYMENA PRE5BYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT5 {cont'd)
31st DetÈmber 2023
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowme
Fun
Total Funds
2023
Total Funds
2022
Income from charitable activities
Fundraising events
Membership fees
Grant5 received
15,957
15,957
16,334
Total
15,957
15,957
16,334
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowme
Fun
Total Funds
2023
Total Funds
2022
Letting of premises
Trading income
Total
5. INVESTMENT INCOME
Unrestricted
Funds
Restrlcted
Funds
Endowme
Fun
Total Funds
2023
Total Funds
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
16
12
16
12
17
12
Total
27
27
29

BALLYMENA PREsBI￿ERy OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
31st December 2023
6. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Insurance claims
Other income
3,064
3,064
708
Total
3,064
3,064
708
7. RAISING FUNDS
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
FWO envelopes
Fundraising event5
Total
8. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
General Assembly A55e55ments
Ministry and support staff costs
Presbytery running expense5
Donations to Missions and Charities
Governance costs
14,079
1,931
1,607
14,079
5,256
5,255
14,010
2,072
1,260
3,324
3,648
Total
17,618
6,972
24,590
17,342

BALLYMENA PREsB￿ERy OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31st December 2023
9. OTHER EXPENDITURE
Unrestricted
Funds
Restrirted
Funds
Endowme
Total Fund5
2023
Total Funds
2022
Fun
Investment properties expenses
Total
10. FIXED ASSETS
The Presbytery does not own or have an interest in any property.
11. INVESTMENTS
2023
2022
Details of the investment as at 31112123
Total

BALLYMENA PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'dl
31st December 2023
12. FUND BALANCES
Balance at
start
Re￿IPtS
Payments
Surplus /
(Deficit)
Transfer
Balance
at end
Unrestricted Funds
General Account
7,738
17.535
17,618
1831
7,655
Total
7,738
17,535
17,618
1831
7,655
Restricted Funds
Youth Account
Mission Account
Training account
PW Link
1,130
1,256
1.239
548
1,130
101
1,141
383
1,583
324
3,547
2,838
423
3,712
11,2561
1991
11651
Total
4,173
5,453
6,972
11,5191
2.654
Endowment Funds
Bequest Fund
Total
Total
11,911
22,988
24,590
11,6021
10,308