**Alexandra Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) for the year ended 31st. December, 2022.** |**_Receipts_**
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
Organisations
Sale of Investments
Sale of fixed assets
Loans Received
**Total Receipts**
**_Payments_**
Raising funds
Charitable activities
Investment costs
Other
Organisations
Purchase of Investments
Purchase of fixed assets
Loan Repayments
**Total Payments**|**UnrestrictedRestrictedEndowmen**
**Notes**
**Funds**
**Funds**
**Funds**
£
£
£
2
86395
22824
0
3
480
26,901
0
4
431
0
0
5
743
64
0
6
330
14406
0
19288
0
0
0
0
0
0
0
0
0
0
**88379**
**83483**
**0**
7
547
0
0
8
79643
69059
0
0
0
0
9
0
0
0
0
16594
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
**80190**
**85653**
**0**|**Total**
**2022**
£
109219
27381
431
807
14736
19288
0
0
0
**171862**
547
148702
0
0
16594
0
0
0
0
0
**165843**|**Total**
**2021**
£
100403
12108
810
867
1302
5633
0
0
0
**121123**| |---|---|---|---| ||||525
95839
0
936
4938
0
0
0
0
0
**102238**| ||||| **Net receipts / (payments) Transfers between funds** **Net movement in funds Funds brought forward Funds carried forward** |||**8189**|**-2170**|**0**|**6019**|18885| |---|---|---|---|---|---|---| |||**-1362**|**1362**|**0**|0|0| |||||||| |||||||| |||**6827**|**-808**|**0**|**6019**|18885| |||||||| |||**83319**|**43257**|**0**|**126576**|107691| |||||||| ||12|**90146**|**42449**|**0**|**132595**|126576| **Page -1-** |**Alexandra**|**Presbyterian Church- a**|**Presbyterian Church- a**|**Presbyterian Church- a**|**Congregation of The**|**Congregation of The**|**Congregation of The**|**Congregation of The**|**Presbyterian**|**Presbyterian**|**Presbyterian**|**Presbyterian**|**Church in Ireland**|**Church in Ireland**|**Church in Ireland**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Statement of Assets & Liabilities as**||||||**at 31st. December,**|||**2022.**|||||| ||||||||||||||||| ||||**UnrestrictedRestrictedEndowmen**|||||||||**Total**||**Total**|| |||||**Funds**|||**Funds**||**Funds**||||**2022**|**2021**|| ||||||£||£||£||||£|£|| |**Funds Reconciliation**|||||||||||||||| |Bank and Cash at start of year|||||83319||43257|||0|||**_126576_**|107691|| |Net movement in funds|||||6827||-808|||0|||6019|18885|| |||||||||||0|||||| |Bank and Cash at end||of year|||**90146**||**42449**|||**0**|||**132595**|126576|| ||||||||||||||||| |**Bank & Cash Balances**|||||||||||||||| ||||||||||||||||| |Progressive Deposit Account||||||||||0|||0|20992|| |Bank Current Account No.1||||||||||0|||99338|72720|| |Bank Current Account No.2||||||||||0|||8380|9934|| |Cash in hand - Organisations||||||||||0|||2107|2098|| |Bank Current Accounts - Organisations||||||||||0|||22770|20832|| ||||||||||**Total**||||**132595**|126576|| ## **Other Assets** ## _**Fixed Assets - Note 10**_ |Church Premises||||0|0|0| |---|---|---|---|---|---|---| |Fixtures and Fittings||||0|0|0| |Vehicles||||0|0|0| |||||||| |Investments - Note 11||||0|38084|40599| |Gift Aid receivable on|donations|||0|13500|12000| |Other assets||||0|0|0| |||||||| |**Liabilities**||||||| |||||0|0|0| |Other liabilities||||0|0|0| |||||||| |**Approved by the Kirk Session at a meeting on**|**______________________and signed on its behalf**| |---|---| |**by:-**|| |**Name:- _______________________________**|**Name:- ______________________________**| |**Signature:- ____________________________**|**Signature:- ___________________________**| |**Date:-**|**Date:-**| **Page -2-** **- Alexandra Presbyterian Church a Congregation of The Presbyterian Church in Ireland Notes to the Accounts:- 31st. December, 2022.** **1 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 (a) 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 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. ## **2 Donations and Legacies** |Recorded givings
Loose collections
Donations and gifts
Gift Aid
Legacies and bequests|Unrestricted
Restricted
Endowment
Funds
Funds
Funds
£
£
£
64775
11983
0
2263
0
0
1994
7942
0
12363
2899
0
5000
0
0
86395
22824
0|Total
2022
£
76758
2263
9936
15262
5000
109219|Total
2021
£
76211
1246
9369
12577
1000
100403| |---|---|---|---| **Page -3-** **Alexandra Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Notes to the Accounts (continued):- 31st. December, 2022.** ## **3 Charitable Activities** |||**UnrestrictedRestrictedEndowmen**|**UnrestrictedRestrictedEndowmen**|**UnrestrictedRestrictedEndowmen**|**UnrestrictedRestrictedEndowmen**|**UnrestrictedRestrictedEndowmen**|**UnrestrictedRestrictedEndowmen**|**UnrestrictedRestrictedEndowmen**|**UnrestrictedRestrictedEndowmen**|**Total**|**Total**| |---|---|---|---|---|---|---|---|---|---|---|---| |||||**Funds**|||**Funds**|**Funds**||**2022**|**2021**| |||||**£**|||**£**|**£**||**£**|**£**| |Income from charitable activities|||||480||0||0|**480**|191| |Fees from weddings and funerals||||||0|0||0|**0**|0| |Fundraising events||||||0|0||0|**0**|0| |Grant:- Belfast City Council||||||0|1751||0|**1751**|2417| |Grant - Urban Mission Trust||||||0|13,150||0|**13150**|6500| |Grant - Council for Mission||||||0|12,000||0|**12000**|3000| ||||||**480**||**26901**||**0**|**27381**|12108| |**4**|**Other Trading**|**Other Trading**|**Activities**|**Activities**||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||**UnrestrictedRestrictedEndowmen**||||||||**Total**|||**Total**||| |||||**Funds**|||**Funds**||**Funds**||**2022**|||**2021**||| ||||||**£**||**£**||**£**||**£**|||**£**||| |Letting of|premises|||||431||0||0||**431**|||810|| |Trading income||||||0||0||0|||**0**|||0| |||||||||||||||||| |||||||**431**||**0**||**0**||**431**|||810|| ## **5 Investment Income** |||**Unrestricted **|**Unrestricted **|**Unrestricted **|**Restricted **|**Restricted **|**Restricted **|**Endowment**|**Endowment**|**Total**|**Total**||**Total**|**Total**|**Total**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**Funds**|||**Funds**|||**Funds**||**2022**|||**2021**|||| |||**£**|||**£**|||**£**||**£**|||**£**|||| |Bank deposit interest|||123|||12|||0||**135**||||70|| |Progressive interest||||0||52|||0|||**52**||199||| |General Investment Fund|||620||||0||0||**620**|||598||| |Rents investment properties||||0|||0||0|||**0**||||0| |Other investment income||||0|||0||0|||**0**||||0| |||||||||||||||||| ||||**743**|||**64**|||**0**||**807**|||867||| |||||||||||||||||| **Page -4-** **- Alexandra Presbyterian Church a Congregation of The Presbyterian Church in Ireland Notes to the Accounts Continued:- 31st.December, 2022** |**6**
**Other Income**
**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**£**
**£**
Insurance claims
0
0
0
Other income
330
14406
0
**330**
**14406**
**0**
**7**
**Raising Funds**
**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
FWO envelopes
547
0
0
Fundraising events
0
0
0
**547**
**0**
**0**
**8**
**Charitable Activities**
**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**General Assembly Assessments**
15630
0
0
Presbytery fees
659
0
0
**Ministry and support staff costs**
48425
21263
0
**Congregational running expenses**
14929
19737
0
**Donations to Missions and Charities**
0
19040
0
Property / Maintenance costs
0
9019
0
Governance costs
0
0
0
**79643**
**69059**
**0**|**Total**
**2022**
**£**
**0**
**14736**
**14736**
**Total**
**2022**
**£**
**547**
**0**
**547**
**Total**
**2022**
**£**
**15630**
**659**
**69688**
**34666**
**19040**
**9019**
**0**
**148702**|**Total**
**2021**
**£**
0
1302
1302
**Total**
**2021**
**£**
525
0
525
**2021**
**£**
**14568**
**640**
**50588**
**11920**
**8013**
**10110**
**0**
**95839**| |---|---|---| **Page -5-** **- Alexandra Presbyterian Church a Congregation of The Presbyterian Church in Ireland - Notes to the Accounts (continued): 31st. December, 2022** **----- Start of picture text -----**
9 Other Expenditure
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
Investment properties expenses 0 0 0 0 0
Other Congregational Funds 0 0 0 0 936
0 0 0 0 936
**----- End of picture text -----**
## **10 Fixed Assets** _**The congregation owns the Church premises situated at 80 York Road, Belfast, BT15 3HF and the Manse which is occupied by the Minister and his family situated at 14 Lismoyne Park, Belfast BT15 5HF including the associated fittings, plant and equipment. These have a combined value of £5,796,191 [£5,413,983 + £382,208 ] at the last insurance renewal date.**_ _**The Nite Lite team has a caravan valued at £11,591 (at the last insurance renewal date.**_ ## 11 **Investments** ## _**The congregation has the following investments. Amounts are shown at market valuation**_ |||||||2022|2021|| |---|---|---|---|---|---|---|---|---| |||||||£|£|| |||||||||| |General Investment Fund||||||**28,084**|30,599|| |Property||||||**0**|0|| |Progressive Building Society||||||**10,000**|10000|| |||||||||| |||||||**38,084**|40599|| **Page -6-** **----- Start of picture text -----**
-
Alexandra Presbyterian Church a Congregation of The Presbyterian Church in Ireland
-
Notes to the Accounts ( continued ): 31st. December, 2022.
12 Fund Balances
Balance Receipts Payment Surplus / Transfers Balance
at start (Deficit) at end
£ £ £ £ £ £
Unrestricted Funds
General Fund 62327 88280 80190 8090 19729 90146
Progressive Building Society 20992 99 0 99 -21091 0
83319 88379 80190 8189 -1362 90146
Restricted Funds
Maintenance of Property 9934 7105 9019 -1914 360 8380
Liter / photo copying /DVDs CDs 65 123 329 -206 141 0
Equip/Cater/B'fastCCgrant 1 2126 3696 -1571 1571 0
Castleton Lanterns & Community 170 0 0 0 0 171
No.2 A/C 360 0 0 0 -360 0
Community Mission Worker 4310 25150 22401 2749 0 7059
HMRC Error 0 14346 14319 27 27 0
PCI Publications 0 255 255 0 0 0
Organisations 22930 19288 16594 2694 -746 24878
Missions and Charities Fund
United Appeal 3681 7566 10547 -2981 0 700
General Missions Fund 0 0 0 0 0 0
Benevolent Fund 947 157 202 -45 0 902
Children Change Columbia 0 143 143 0 0 0
Christian Aid 21 0 0 0 0 21
Pres. Children's Society 0 1145 1145 0 0 0
The Royal British Legion 0 60 60 0 0 0
Tear Fund 50 0 0 0 0 50
World Development 779 483 993 -510 0 269
Marine / Missions to Seamen 4 0 0 0 0 4
L.Wallace Op. Mobilisation 0 0 320 -320 320 0
Leprosy Mission 0 750 750 0 0 0
Friends of the Cancer Centre 0 2050 2050 0 0 0
Release International 5 0 0 0 0 5
MENCAP 0 375 375 0 0 0
N.Belfast Food Bank 0 231 235 -4 4 0
PCI's Moderator's Appeal 0 1830 1820 10 0 10
Both Lives Matter 0 100 200 -100 100 0
The Christian Institute 0 100 100 0 0 0
Flourish N.I. 0 100 100 0 0 0
43257 83483 85653 -2171 1417 42449
Endowment Funds 0 0 0 0 0 0
Total Funds 126576 171862 165843 6018 55 132595
Valuation Revaluation Valuation
at start Decrease at end
General Investment Fund 30,599 -2515 28,084
Progressive Building Society 10000 10000
**----- End of picture text -----**
40599 38084 Page-7-