Killyleagh Congregation of the Presbyterian Church in Ireland
(Known as. Killyleagh Presbyterian Church)
Statement of Flnanclal Artivlty (Receipts and Payments Account) for the year ended 31 December 2023 .
Unrestrlcted Restricted Endow.
Funds
Funds
Fund5
Total 2023 Total 2022
Receipts:
Free Will / Loose Offering
KTllyleaEh Community (Charity) Shop Proceeds
Gift Aid Tax Refunds {re TY 2021122-> Dec.'22)
Special Collections
Rentsl income (Net of Agent Fees)
Investrnent Income
Bequests
Other (including Periodicals)
Donations
Fund Raisers
Burial Fees etc.
73.971
73.971
34.013
19,730
10.830
9.182
6.387
71.557
24,501
14,666
15,410
21.339
6,632
4.015
2.720
6.263
2,881
2,560
34,013
5,670
10.830
9,182
3,199
14,060
3.188
425
5,877
4.352
2,176
2,450
6.302
4,429
2,176
2,450
77
Total Recelpts=
99.721
77.749
177,470
172.544
Payments .
Property Purthase - Charity Shop Premises + Flat
Minster's Costs (Vac.Convenor I Supply Fees)
Charitable Donations
PCI / Presbytery Assessments
Running Costs
Other Salaries - Organisvcleaner etc.
Property Repairs / Upkeep
Charity Shop Overheads
Bank Charges
Investment Income Dlsbursements
Other (ind.Periodicals)
107,337
107,337
55,583
53,114
21,673
19,555
17,476
15,952
4.947
1,720
1,253
640
55,583
38,773
33,8(
15,265
21,044
17,457
22,111
6,263
53.114
21,673
14,260
17,476
5,295
15,952
4,947
732
1,253
988
2,142
5.870
Total Payments =
109.980
189.270
299.250 164.215
Net Receipts / (Payments) =
{10,259) {111.521)
(121,780)
8,329
Transfer between Funds
{9.442)
9.442
Funds brought forward
68,813
238,937
307,750
299.421
Funds carried fO￿ard =
49,112
136,858
185,970
307,750
Note- The Killyleagli Coii)Illui lily Sliuy Liiiiilgd- Luitsullddled Into these Kpi Accounts- havÈ thÈir
Accounts reviewed ] audited by a third party- under the NICC No. 100262.

Klllyleagh Congregation of the Presbyterian Church in Ireland
(Known as, Killyleagh Presbyterian Church)
Statement of Assets and Llabllities- as at 3IDe￿Mber 2023 .
unrestricted Restricted Endow.
Funds
Fund5
Fund5
Total Funds Total Funds
2023
2022
Funds Reconciliation .
Bank & Cash / Ioverdraft)
Net Movement of Funds
68,813
238.937
{19.7011 (102.0791
307,750
(121.780)
299.421
8.329
Bank & Cash / Overdraft)
(at end of Year)
49.112
136.858
185.970
307,750
Bank & Cash Balance5 .
Church Bank Accounts :_
General / Current Account
Youth Mission Account
Bullding Renov./Repairs Account
Seaside Manse Account
Investment Income Account
Graveyard Account
Social / Fund Raislng Account
Sunday School Account
Organisation Accounts :_
Charity Shop Account (incl £40 Cash Floot)
P.W. Account
Girls, Brigade Account
Choir Account Account
Killyleagh Tots
{Cosh-in Hond)
Boys, Brigade Account (not currently operating !)
49,112
45,149
24,220
20,021
11,136
10,131
6,619
4.291
68,813
45,187
72,534
19,682
60,750
11,238
7,394
4.329
8,208
3,941
2,101
1,028
7,934
6,318
2,301
210
**
- Monies used to purchase the Charity Shop premises + Flat above
are to be re-imbursed once the Coiley Hill Manse is sold.
185.970
307.750
Fixed Assets :_
(Asper Insured Valuotions as at:.
31/10/23
3V10/22 J
Church Buildings - 2 of
- incl. Plantation St. Organ - in e￿5$ of £ IlJO,IXJO.
Church Halls - 2 of
Manse5- 2 of Ilncl. Contents)
Catherine Street Flats
Killyleagh Community (Charity) Shop + Flat above
(Value5 a5 perlnsured Valuatlon Schedule.J
{. _ Charity Shop Premises + Flat costs (ind. Fees)
5,793,082
5,554,880
1,945,178
1,075.884
599,018
200,000 *
1.831,617
1,012,807
541,259
107,337 1
Total Fixed Assets
9.613.162 8.940,563

Klllyleagh Congregation of the Presbyterian Church in Ireland
(Known as, Killyleagh Presbyterlan Church)
Investments- pa General Investment Funds
(valued at Market value 3VIV23 and 31/12122 respectlvety.)
327.415 3(1).243
Totsl Assets-
10.126.547 9,548,556
Liabilities
Donations due to Overseas Missionaries
19.394)
{9,6571
Total Liabilities =
10.117.153 9.538.899
Approved by the Kirk Session held on 14/05/24 - and signed on the Kirk Sesslon's behalf :_
Signed .
Mr.James Mcilveen (Church Treasurer)
Dated .
14105124
Mr. Graham Furey (Clerk of Session)
Dated .
14/05124
ACCOUNTING POLICIES
BASIS OF FINANCIAL sfATEMEpirs
As the total income of the Congregation is less than £250.(￿1 the Coneregation have elected in accordan
wwth the provisions in The Charities (Accounts and Reports Regulations (Northem Ireland) 2015 to prepare
its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are fund5. the capital of which must be retained either pemlanently or at the Congregation's
discretion: the income derived from the endowment 15 to be used either as restricted or unre5tritted Income
fund5 depending upon the purpose for which the endowment wa5 estsblished in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restrfrted purposes
intended by the donor and {b) revenue donations or ￿ants for a specific congregational artivity intended by the
donor. Where these funds have unspent balan￿5, interest on their pooled investment is apportioned to the
Individual funds. on an average balan￿ basis.
Unrestrirted 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.