Charity No: NIC108383
Aughnacloy Presbyterian Church Community Group
Trustee Report
and
Annual Accounts
for the year ended 31 December 2022

Aughnacloy Presbyterlan Church Comrnunlty Group
Statement of Financlal Actlvftles - Year Ended 31 December 2022
Note
Unrestricted Re5trrrted
Funds
Funds
Endowment
Funds
Total
2022
Total
2021
Incomlng Resources
Donations & Le8acies
Charitable Actlvities
Other trading activitles
15,403
2,126
2,515
15,403
2,126
2.515
18.354
6,135
1.460
Total Income
20,1
20.044
25.949
Resources Expendlture
Charltable Activities
8.081
8.081
11.656
Total Ejtpendlture
8,081
8.081
11.656
Net Income I (Expenditure)
Transfers beljveen funds
11,963
11,963
14,293
Net movement In funds
11,963
11,963
14.293
Fund5 brought forward 01 January
250.321
250,321
236,028
Funds carrfed fO￿ard 310ecember
262,284
262,284
250,321

Aughnadoy Presbyterlan Church Cornmunlty Group
Statement of Assets and Llabllltles - Year Ended 31 December 2022
Unrestrlcted Restricted
Fund5
Funds
Endowment
Funds
Total
2022
Total
2021
Flxed Assets
Tanglble
496,581
496,581
493,765
Current Assets
Cash at Bank
12.782
12,782
13,809
Current Llabllltles
Credltors
15,382
15,382
25,556
Total Assets less Current Liabilities
493.981
493,981
482,018
231,697
Accruals and Deferred Income
231.697
231,697
262,284
262,284
250,321
NetAssets
Resetves
Income and Expenditure Account
262.284
250,321
262.284
250,321
Approved by trustees on at a meetlng on
1510312023 and sl8ned on its behalf by:
Mr Derek Loane
Trustee
Dr Cecil Givan
Trustee

Aughnacloy Presbyterlan Church Communlty Group
Notes to Accounts- Year Ended 31 December 2022
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
Although the total Income of the charity Is less than £250,000 the charlty have elected In accordance w5th the provisions in The Charities
(Accounts and Reports Regulations (Northem Ireland) 2015 to prepare its accounts on an Accruals basls.
FUND ACCOUNTING
Endowment funds are funds, the capltal of which must be retalned elther permanently or at the charity's discretlon,. the Income derlved
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 restrirted purposes intended by the donor
and Ibl revenue donations or grants for a specific charity activity intended by the donor. Where these funds have unspent balances.
Interest on their pooled investment is apportioned to the indlvldual funds on an average balance basls.
Unrestricted funds are income funds which are to be spent on the charity's general purposes.
Designated funds are general funds set aslde by the congre8atlon for use In the future.
RECEIPTS
2. DONATIONS & LEGACIES
Unrestricted Restrlcted
Funds
Funds
Endowment
Funds
Total
2022
13,733
1,670
Con8regational Givin8S
Donatlons & gifts
Gift Aid
Legacies & bequest
13.733
1,670
15.403
15.403
3. CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
2022
Income from charltable artlvlty & fundralsln8
Grants
639
1.487
639
1,487
2,126
2.126

Aughnacloy Presbyterlan Church Communlty Group
Notes to Accounts - Year Ended 310ecember 2022
4. OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
2022
2,51S
2,515
Lettln8 of Premlses
2,515
2.515
PAYMENTS
Endowment
Funds
Total
#REFI
5. CHARITABLE ACTIVITES
Unrestrirted Restricted
Funds
Funds
162
7.289
162
7,289
Cost of Fundraislng
Runnlng expenses
Donatlons
Governance costs
630
630
8.081
8.081

Aughnacloy Presbyterian Church Communlty Group
Notes to Accounts- Year Ended 31 December 2022
6. FIXED ASSErs
Freehold
Property
Flxtures
and Fittln85
Total
Cost
At l January 2022
Addition5
At 31 December 2022
475.871
17,894
2,816
20.710
493,765
2,816
496,581
475.871
Net Book Value
At 31 December 2022
475,871
20,710
496.581
475.871
17,894
493,765
At 31 December 2021
481
25,075
7. CREDITORS
Accruals
Bank Loan Account
14,902
15,382
25.556
Total
8. ACCRUALS AND DEFERRED INCOME
Deferred Grants
151,497
60.200
20,000
DAERA
MUDC
NIHE
231.697
The above represents grant5 receNed from Dept. for Agrlculture. Enwronment and Rural Affairs. Mid Ulster Distrfct Council and Nl
Housln8 Executive. A Debenture in favour of Dept. for Agriculture, Environment and Rural Affairs was reglstered on 28 March 2019.