Killyleagh Presbyterian Church - of the Presbyterian Church in Ireland
Statement of Financial Artivity (Receipts and Payments Account) for the year ended 31 December 2022 .
Unrestricted Restricted Endow.
Funds
Funds
Funds
Total 2022 Total 2021
Receipts .
Free Will / Loose Offering
Charity Shop Proceeds-'NEW'_>
Rental income (Net of Agent Fees)
Special Collections
Gift Aid Tax Refunds Ire TY 2020/21-> Dec.'201
Donations
Investment Income
Bequests
Fund Raisers
Burial Fees etc.
Other (including Periodicals)
71,557
71,557
24,501
21,339
15,410
14,666
6,263
6,632
4,015
2,881
2,560
2,720
69,948
i Openlnq Bul.=*
22,261
21,339
15,410
3,192
5,943
3,322
29,782
9,326
13,694
7,327
6,388
340
2,540
1,855
324
11,474
320
3,310
4,015
2,881
2,560
2,557
163
Total Recelpts =
93,079
79,465
172,544
141,524
Payments .
Running Cost5
Charitable Donations
Property Repairs / Upkeep
Other Salaries- Organist/Cleaner etc.
PCI / Presbytery Assessments
Minster's Costs {Vac,Convenor/ Supply Fees)
Charity Shop Overheads
Investment Income Disbursements
Other lincl.Periodicals/New Min.Install.Costsl
Bank Charges
Upgrading Sound / Power Point - Catherine St.
13,723
7,321
33,806
22,111
21,044
33,806
22,111
17,457
15,265
38,773
6,263
2,142
5,870
1,484
21,911
23,702
2,766
17,534
10,412
9,905
17,457
15,265
38,773
6,263
2,142
1,844
395
17
4,026
1,089
840
10,209
Total Receipts=
90,333
73,882
164,215
97,296
Net Receipts / (Payments) =
2,746
5,583
8,329
44,228
Transfer between Funds
18,579)
8,579
Funds brought forward
74,646
224.775
299,421
255,193
Funds carried forward =
68,813
238,937
307,750
299,421
Note- The Killyleagh Community Shop Limited have now been incorporated into the KPC 2022 Account5-
with the 'Shop' Accounts having been reviewed / audited by a third party.)

Killyleagh Presbyterian Church - of the Presbyterian Church in Ireland
Statement of Assets and Liabilities - as at 31 December 2022 .
Unrestricted Restricted Endow.
Funds
Funds
Funds
Totsl Funds Totsl Funds
2022
2021
Funds Reconciliation .
Bank & Cash / {Overdraft)
Net Movement of Funds
74,646
(5,8331
224,775
14,162
299,421
8,329
255,193
44,228
Bank & Cash / Overdraft)
(at end of Year)
68,813
238.937
307,750
299.421
Bank & Cash Balances .
Church Accounts
General / Current Account
Building Renov./Repairs Account
Investment Income Account
Youth Mission Account
Seaside Manse Account
Graveyard Account
Social / Fund Raising Account
sunday School Account
Organisation Accounts .
P.W. Account
Girls, Brigade Account
Choir Account Account
Boys, Brigade Account (not currently operatin811
Charity Shop Account -'NEW'.>'
68,813
72,534
60,750
45,187
19,682
11,238
7,394
4,329
74,646
68,351
57,907
42,810
22,548
12,356
7,293
3,873
74,646
68,351
57,907
42,810
22,548
12,356
7,293
3,873
6,318
2,301
1,060
210
7,934
5,789 *
2,555 *
1,083
210
5,789
2,555
1,083
210
corrected I
307,750
299,421
299.421
Other Assets .
Fixed A55ets .
(As per Insured Valuations as at
31110/22
31/10/21)
Church Buildings- 2 of
incl. Plantation St. Organ - in exce55 of £ 100,000.
Church Halls - 2 of
Manses- 2 of (incl. Content51
Catherine Street Flats
(Values as per Insured Valuation Schedule.)
5,554,880 4,867,274
1,831,'617 1,647,137
1,012,807
878,386
541,259
486,744
Total Fixed Assets
8,940,563 7,879,541

Investments - PCI General Investment Funds
(valued at Market valLie 31112122 and 31/12/21 respectively.)
300,243
311,989
Total Assets =
9,548,556 8,490,951
Liabilities
Donations due to Overseas Missionaries
19,6571
17,1251
Total Liabilities
9.538,899 8.483,826
Approved by the Kirk Session held on ??10?/23 and signed on the Kirk Session'5 behalf :.
Signed
Mr. Graham Furey (Clerk of Session)
Dated
22/08123
Signed
Mr.James Mcilveen (Church Treasurer)
Dated
22108123

KILLYLEAGH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
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 lal income from endowments which Is to be expended only on the restricted purposes
intended by the donor and Ibl 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 ba lance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
Designated fund5 are general funds set aside by the congregation for use in the future.