BALLYMENA PRESBYfERYOFTHE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31st December 2024
Note
Unrestrictod
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
cei
Donations and legacie5
Charitable activities
Other trading activities
Investment Income
Other
1,598
16,649
2.750
4,348
16,649
3,939
15,957
32
647
18,925
32
822
21,850
27
708
20,632
175
2,925
Sale of investments
Sale of fixed assets
Loans received
alR
18,925
2,925
21,850
20,632
Raising fund5
Charitable activities
Investment costs
Other
19,604
1.358
20,962
24,590
19,604
1,358
20,962
24.590
Purchase of investments
Purchase of fixed assets
Loan repayments
en
19.604
1,358
20,962
24,S90
Net receipts / (payment51
Transfer between funds
16791
1,568
888
13,9581
Net movement in funds
Funds brought forward
16791
7,655
1.568
2,654
888
10,308
13,9581
14,267
Fund5 carried forward
12
6,975
4,221
11,197
10,308

BALLYMENA PRESBYfERY OFTHE PRESB￿ERIAN CHURCH IN IRELAND
STATEMENT OFASSETS AND LIABILITY
As at 31st December 2024
Unrestricted
Fund5
Restrlrted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Funds reconciliation
Funds balance at sta rt of year
Net movement in funds
7,655
16791
2.654
1,568
10,308
888
11,911
11,6021
Funds balance at end of year
6,975
4,221
11,197
10,308
Bank and C sh B lan
Bank Deposit Accounts
Bank Current Account5
Cash in Hand
11.197
10,308
11,197
10,308
Oth rAs
Fixed Assets - Note 10
Investments- Note 11
Gift Aid receivable on donations
Loans
Approved bythe Presbytery at a meeting on 4th March 2025 and signed on its behalf bv..
erator
4th March 2
Clerk
4th March 2025

BALLYMENA PRESBYfERY OFTHE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31st December 2024
I. ACCOUl+ifiNG POLICIES
BA515 OF FINANCIAL STATEMENTS
As 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 I relandl 2015 to prepare its account5 on a receipts and payments
basis.
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 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 apportioned to the individual funds on an average bala nce
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,
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restritted
Funds
Endowment
Funds
Total Funds
2024
Total Fu nds
2023
Recorded giving
Loose collections
Donations and gifts
Gift Aid
Legacies and bequests
1,598
176
2.574
1,774
2,574
1,550
2,389
Tot31
1,598
2,750
4,348
3,939

BALLYMENA PRESBYfERY OFTHE pRES8￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
315t December 2024
3. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
I ncome from charitable activities
Fundraising events
Membership fees
Gr3nts received
16.649
16,649
15,957
Total
16,649
16,649
15,957
4. OTHER TRADING AcfiviTIE5
Unrestricted
Funds
Restricted
Funds
Endowment
Fund5
Total Funds
2024
Total Funds
2023
Letting of premises
Trading income
Total
5. INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
End0v￿ent
Funds
Total Funds
2024
Total Funds
2023
Deposit Interest
General Investment Fund
Other investment income
17
15
17
15
16
12
Total
32
32
27

BALLYMENA PRESBYfERY OFTHE PRESBYfERIAN CHLIRCH IN IRELAND
NOTES TO THE ACCOUNT5 Icont'd)
31st December 2024
6. OTHER INCOME
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
I nsurance claims
Other income
647
175
822
708
Total
647
175
822
708
7. RASING FUNDS
Unrestricted
Fund5
Restricted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Fundraising events
Total
8. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Fund5
Total Funds
2024
Total Funds
2023
Ministry and support staff costs
Presbytery running expenses
Don3tion5 to Missions and Charities
Governance costs
14,781
3,226
1,598
14,781
3,713
2,469
14,079
5,256
5.255
487
871
Total
19,604
1,358
20,962
24,590

BALLYMENA PRESBYfERY OF THE PRES8YfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'dl
31st December 2024
9. OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
I nvestment properties expenses
Total
10. FIXED ASSETS
The Presbytery does not own or have an interest in any property.
11. INVESTMETrrrs
2024
2023
Details of the investment as at 31112124
Total

BALLYMENA PRESB YfER Y OFTHE pRES￿￿ERlAN CHURCH IN IRELAND
NOTES TOTHE ACCOUNTS Icont'dl
31st December 2024
12. FUND BALANCES
Balance at
start
Receipts
Poyments
Surplus /
(Deficit)
Transfer
Balance
at end
nr
Fun
General Account
7,655
18,925
19,SD4
16791
6,975
Total
7,655
18,925
19,604
16791
6,975
tricte
Youth Account
Mission worker account
Trainin8 account
PW Link
1,130
1.130
1,601
1,091
400
1,723
175
1,027
123
225
I,DlO
1,601
1501
17
1,141
383
Total
2,654
2,925
1,358
1,568
4,221
Bequest FurKI
Total
Total
10,308
21,850
20,962
888
11,197