DUNDONALD PRESBITERIAN CHURCH
A Congregatlon of the Presbyterian Church In Ireland
STATEMENT OF FINANCIAL AcfiNITY FOR YEAR EP4DED 31 DECEMBER 2020
Total
Funds
Notes
Uttrestrl¢ted Re5trlrted
Funds
Funds
Funds
2020
2019
Income from ".
Dortations
Charitable activities
Building Fund
29,296
29,296
187,523
56,098
39.537
175,741
94,190
187,523
56,098
Total
187,523
85,394
272.917
309,468
Empèndlturè on:
Charitable artivities
Interest on loans
168,703
81.016
249.719 267,726
4,055
Total
168.703
81,016
249,719
271,781
Surplus
18,820
4,378
23,198
37,687
Net gain on investments
33
33
Net Intome l {e¥pendlturel
18853
4,378
23,231
37,687
Transfers between funds
Net movement In funds
Reconciliation of funds:
Total funds brought forward
87,302
1.861.584 1.948.886 1,911,199
Totsl funds <arrled forwafd
106,155
1,865,962 1,972,117 1,948,886

DUNDONALD pRE5B￿ERIAN CHURCH
A congregation of the Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
31 December 2020
I. ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities= Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with Financial Reporting Standard applicable in the UK and Ireland IFRS1021 (effective I
January 20151.
The financial statements have been prepared under the historical cost convention except for
investment assets, which are shown 8t market value. The financial statements include a15
transactions, assets and liabilities for which the congregation is responsible in law. They do not
include the accounts of church groups that owe their affiliation to another body, nor those that are
informal gatherings of church members.
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 fL*nds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
Designated funds are Eeneral funds set aside by the congregation for use in the futLtre.

DUNDONALD pREsB￿ERlAN CHURCH
A congregation of the Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
31 December2020
I. ACCOUNTING POLICIES Icont'dl
Ivii) Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended)
where the benefit to the charity is reasonably quantifiable. measurable and material. The value
placed on these resources is the estimated value to the charity of the service or facility received.
Iviil) Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the
trustees, annual report.
lix) Investment income
This is included in the accounts when receivable.
Ix) Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
{xi} Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committir)g the
congregation to pay out resource5.
Ixii} Governance costs
These are shown within charitable activities and include the costs of preparation and examination of
accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or
constitutional matters.
Ixlll} Grants wlth performance conditlons
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SOFA once the recipient of the grant
has provided the specified service or output.

DUNDONALD PREs8￿ERIAN CHURCH
A Congregation of the Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
31st December 2020
2. INCOME
Total
Funds
2020
Total
Funds
2019
Unrestricted
Funds
Restricted
Funds
Weekly freewill offering
Loose collections
Gift Aid
Miscellaneous income
Building fund
Mission support
Remembrance Day donations
Donations for PCI funds
Donations for Heat & Light
Bank interest
Property Rents
NIE Wayleave
Presbytery Grant
Donations in memory
Job Retention Scheme
130,455
1,630
25,795
375
130,455
1,630
30,718
974
135,748
6,000
27,161
5,943
94.190
14,595
204
10,986
2.455
181
6,996
io
4,923
599
56.098
11,570
77
12,127
56.098
11,570
77
12,127
2,232
117
7,040
io
2,232
117
7,040
io
5,000
6,385
13,484
6,385
13,484
187,523
85,394
272,917
309,468

DUNDONALD PRESBYTERIAN CHURCH
A Congregation of the Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS
31, December 2020
S. DEBTORS
2020
2019
Gift Aid recoverable
10,803
15,220
10,803
15,220
6. CASH AT BANK
Ulster Bank Number l Account
Ulster Bank standing order accotjnt
99.092
124,116
106,790
101,038
223,208
207,828
7. CREDITORS: FALLING DUE WITHIN ONE YEAR
Accruals
Other creditors
Interest free loons from congregation
1,920
1,920
37,000
87,000
38.920
88,920
8. CREDITORS: FALLING DUE AFTER ONE YEAR
2020
2019

DUNDONALD PR£SBYfERIAN CHURCH
A Congregatlon of the Presbyterian Chur¢h In Ireland
NOTES TO THE ACCOUNTS
31" December 2020
PENSION COSTS Icontlnuedl
The contributions made by the congregation durin8 the year were
2020
2019
11,085
10,868
The congregation has three other employees and operates a defined pension contribution policy.
The scheme and its assets are held by an independent scheme manager, in this case NEST.
The pension charge represents the contributions paid by the congregation during the year.
2020
2019
Contributions
612
11. REiATED PAKfY TRANsA￿￿oNs
The minister of the congregation, who is also a trustee, received reffluneration of £46,188 and
expenses amoLEntin8 to £6,320 ¥ncluding Car Allowan￿ of £3,745 and Duties Allowance of £2,497 for
acting in that capacity. Car and Duties Allowance are paid direct by PCI and reimbursed through
Assembly Assessments. Pension contributions of £11,085 were paid by the congregation in respett of
the minister to the Presbyterian Church in Ireland Perssion Scheme120091. None of the other trustees
received any remuneration or expense5 in connertion with their duties.
Duringthe yearthe congregation contributed the following amountsto Funds of the General ￿SeMbly
of the Presbyterian Church in Ireland, 3 separate charity.
£34,834 for con8regational assessments lintludes above pensÉon contribution and Car aftd Duties
Allowances).
£12,434 towèrds the United Appeal.
£269 towards the World Development Appeal.
£1.057 towards PCI Children's Society
The congregatTron contributed £1,316 towards Presbytery Assessments during the year.
There were no other related party transactions.