an
FINTONA CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Recelpts and Payments Account)
for the year ended 31 December 2022
Note
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2022
Total
2021
Recelpts
Donations and legacies
Charitable activities
Other trading activitie5
Investment Income
Other
39,495
16,545
3,584
56,040
3,584
51,200
5,845
686
205
776
1,462
205
1,502
227
Total Recelpts
40,386
20,905
61,291
58,774
Payments
Ralsing funds
Charitable activitles
Other
47,421
26,628
74.049
72,937
Total Payments
47,421
26,628
74,049
72,937
Net receipts / Ipayments)
Transfers between fund5
{7,035)
(1,432)
(5,723)
1,432
112,7581
114,1631
Net movement in funds
Funds brought forward
18.467)
62,057
{4,291)
64,598
(12,758}
126,655
(14,1631
140,818
Funds carried for¥vard
12
53,590
60,307
113,897
126,655

an
FINTONA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
for the year ended 31 December 2022
Unrestrlcted
Funds
Restrlcted
Funds
Endowment Totsl Funds Total Funds
Funds
2022
2021
Funds Reconclliatlon
Bank and Cash at start of year
Net movement in funds
62,057
(8,467)
64.598
(4,291)
126,655
(12,758)
140,818
(14,1631
Bank and Cash at end of year
53,590
60,307
113,897
126,655
Bank & Cash Balances
Bank Current Accounts
Bank Deposit Accounts
113,897
87,102
39,553
113,897
126,655
Other Assets
Investments- Note 11
55,312
60,266
55,312
60,266
Llabllltles
Approved by the Kirk Session at a meeting on q Jos% signed on Its behalf by
Pf
Lt..
Rev Clarke Deering
Mr Keith Boland

Presbyter
an
FINTONA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POUCIES
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 con8regation'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 comprlse (a) income from endowments whlch Is to be expended only on the restricted purposes
ntended by the donor and Ib) 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 ba51S.
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 congre8ation for use in the future.
DONATIONS AND LEGACIES
Unrestrlrted
Funds
Restrlcted
Funds
Endowment
Funds
Total Total 2021
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
29,220
658
878
5,739
8,576
453
5,018
2,498
37,796
1,111
5,896
8,237
32,073
158
12,438
6,531
39,495
16,545
56,040
51,200

an
FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE AcfiviTIES
Unrestrfrted
Funds
Restrlrted
Funds
Endowment Total 2022 Total 2021
Funds
Income from charitable activities
Fees from weddin85 and funerals
Fundraising events
Membership fees
Grant5
1,833
1,751
1,833
1,751
1,290
4,555
3,584
3,584
5,845
4. OTHER TRADING ACTIVITIES
Unrestrlrted
Funds
Restrlcted
Funds
Endowment Total 2022 Total 2021
Funds
Letting of premlses
Trading income
INVESTMENT INCOME
Unrestrlcted
Funds
Restrlcted
Funds
Endowment Total 2022
Funds
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
239
447
239
1,223
325
1,177
776
686
776
1,462
1,502

an
FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THEACCOUNTS
31 December 2022
OTHER INCOME
Unrestrlrted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2022
Total
2021
Insurance claims
Other income
205
205
227
205
205
227
RAISING FUNDS
Unrestrlcted
Funds
Restrirted
Funds
Endowment Total 2022 Total 2021
Funds
FWO envelopes
Fundraisin8 events
CHARITABLE ACTivrriES
Unrestrlcted
Funds
Restrfcted
Funds
Endowment Total 2022
Funds
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
Governance costs
2,690
246
31,120
13,365
2,690
246
31,586
24,845
14,682
3,661
291
30,797
18,980
19,208
466
11,480
14,682
47,421
26.628
74,049
72,937

an
FINTONA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrlcted
Funds
Endowment Total 2022
Funds
Total
2021
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at 6-8 Craigavon Road, Fintona, Co Tyrone BT78 28N and the
associated flxtures, fittings, plant and machinery, and the Manse sltuated at 4 Derrybard Road, Fintona, Co Tyrone,
BT78 2JH. These have an insurance value of £1,505,104.
11. INVESTMENTS
The con8regatlon has the following investments. Amounts are shown at market valuatlon. The increase In the value
of General Investment Fund investments is due to the increase in the share price.
2022
2021
General Investment Fund
Other Investments
55,312
60,266
55,312
60,266

an
FINTONA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
12. FUND BALANCES
Fund
Balance at
start
Re¢elpts
Surplus /
(Deflcft)
Payment
Transfer Balance at end
Unrestrfrted Funds
General Fund
62,057
40,386
47,421
{7.035) {1,432)
53,590
62,057
40,386
47,421
(7,0351 (1,4321
53.590
Restrlcted Funds
Property Fund
Missions and charlties
Boys Brigade
pw
Sabbath School
41,793
4,996
6,340
9,411
2,058
2,952
12,165
4.140
1,429
219
4,663
14,308
5,503
1,758
396
(1,711)
(2,143>
(1,3631
{3291
{1771
40,082
4,285
4,977
9,082
1,881
1,432
64,598 20,905
26,628
{5,723)
1,432
60,307
Tota5
126.655
61,291
74,049
(12,7581
113,897
The congregation has reviewed the basis on whlch it prepares its accounts and In order that they are prepared on a
strict receipts and payments basis it has ellmlnated from its fund balances any funds which are not held Sn bank or
cash balances. Any other funds which the con8re8ation hold, in particular investments are dlsclosed In the
Statement of Assets and Liabilities.