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2022-12-31-accounts

Duneane Presbyterian Church Financial Statements 2022

Page 1 of 12

Duneane Presbyterian Church Financial Statements 2022

Page 2 of 12

Duneane Presbyterian Church Financial Statements 2022

Duneane Presbyterian Church - NIC104836

Statement of Financial Activities

For the period from 01 January 2022 to 31 December 2022

----- Start of picture text -----
Unrestricted Restricted Endowment Total Prior year
funds funds funds funds total funds
Incoming resources
Regular Direct Giving 50,112 11,325 — 61,438 59,947
Donations and Legacies 348 978 — 1,326 504
Activities that Generate Income — 1,820 — 1,820 900
Investment Income 1,280 1 — 1,282 1,259
Other Income Sources 1,821 17,184 — 19,006 19,815
Total income 53,562 31,310 — 84,873 82,427
Resources used
Central Church Assessments 7,070 — — 7,070 7,188
Ministry and Support Staff 584 — — 584 1,751
Minister 18,303 1,511 — 19,814 19,370
Other Ministry and Support Staff 571 — — 571 967
Life and Work — 1,805 — 1,805 1,167
Worship and Fellow ship 2,759 20 — 2,779 2,251
Discipleship and Ministry 170 120 — 290 365
Mission and Outreach 7,196 2,228 — 9,424 9,669
Governance 1,593 90 — 1,684 1,879
Property and Equipment 1,299 1,208 — 2,507 7,461
Utilities 8,219 1,827 — 10,046 5,774
Repairs and Maintenance 33 15,754 — 15,788 13,159
Insurances 1,800 3,036 — 4,836 4,179
— — — — —
Depreciation
Grants to Missions and Charities
United Appeal — 3,905 — 3,905 3,828
Other PCI Schemes — 3,193 — 3,193 270
Other Missions and Charities 500 1,538 — 2,038 5,455
Total expenditure 50,100 36,239 — 86,340 84,737
Gains / losses on investment assets — — (4,311) (4,311) 52,449
Net income / (expenditure) resources before transfer 3,462 (4,929) (4,311) (5,778) 50,138

Transfers
Gross transfers betw een funds - in — 15,622 — 15,622 24,879
Gross transfers betw een funds - out (2,394) (13,227) — (15,622) (24,879)
Other recognised gains / losses
— — — —
Gains on revaluation, fixed assets, charity's ow n use
Net movement in funds 1,067 (2,534) (4,311) (5,778) 50,138
Reconciliation of funds
Total funds brought forward 85,567 52,959 52,449 190,977 140,838
Total funds carried forward 86,635 50,424 48,138 185,199 190,977
----- End of picture text -----

* Total asset value £52,449 previously recorded in Note 3 – Actual gain 2021 £5,680.00

/contd.

Page 3 of 12

Duneane Presbyterian Church Financial Statements 2022

Represented by
Unrestricted
General fund 46,635 46,635 45,567
Designated
Not for Interest Use 40,000 40,000 40,000
Restricted
Christian Guidelines
Digger Project
Duneane Bow ling Club Account 1,225 1,225 1,274
Duneane PW 206 206
Duneane PW Account 47 47 1,473
Duneane Tots 25 25 25
Earl Haig Fund
Farm Fund 20,215 20,215 24,392
Flourish at Duneane 758 758
Grave Fees Fund 1,510 1,510
Harvest Fund
Heat & Light Fund
Herald Fund
Holiday Bible Club 0
MAD Weekend 784 784 784
Men's Activities Fund
Missions Fund 0
Moderator's Appeal Fund
Orphan Fund 112
PW Gift Aid Fund
Property Fund 24,235 24,235 22,585
Reach Out Fund
SS Gift Aid Fund
Screens & Projector 0
Students' Bursary
Sunday School Fund 1,416 1,416 2,312
Temporary Holding Fund
United Appeal Fund 0
World Development Fund
Youth Fellow ship (Revive Youth) 0
Endow ment
General Investment Fund 48,138 48,138 52,449
There may be minor discrepancies in the totals if the pence are not being shown

Page 4 of 12

Duneane Presbyterian Church Financial Statements 2022

Analysis of income and expenditure Selected period: 01 January 2022 to 31 December 2022

Total
Unrestricted D esignated R estricted Endo wment T his year Last year
Incoming resources
Regular Direct Giving
1000 - Recorded Giving (FWO Stipend
41,627
41,627 37,904
and CMF)
1010 - Gift Aid Received on Recorded
6,858
6,858 7,015
Giving
1020 - Loose Collections 1,627 1,627 6,572
1020A - Gift Aid on Loose Collections
1121 - Gift Aid on PW 206 206 287
1122 - Gift Aid on Sunday School
1141 - Mission Envelopes 3,446 3,446 3,290
1141A - Gift Aid on Mission Envelopes
561 561 648
1142 - Harvest Envelopes 2,940 2,940 3,050
1142A - Gift Aid on Harvest Envelopes
587 587 644
1142B - Harvest Loose Offering 130 130
1143 - World Development Envelopes 260 260 265
1143A - Gift Aid on World Development
55 55 5
1144 - Heat & Light Donations
1144B - Gift Aid on Moderator's Appeal
1145 - Leprosy Mission
1145B - Gift Aid on Earl Haig
1146 - Presbyterian Orphan & 2,425 2,425
Children's Society
1146A - Gift Aid on Pres Orphan & 141 141 112
Children's Soc
1146B - Gift Aid on Students' Bursary
1151 - Sunday School Collections 305 305 97
1152 - Bible Class Collections 268 268 55
Regular Direct Giving Totals 50,112 11,325 61,438 59,947
Donations and Legacies
1110 - Gift Days - Special Collections
and Dona
1120 - Gift Aid Received on Occasional
48
48 35
Gifts
1130 - Gifts in Kind
1140 - Legacies and Bequests
1150 - Received for Church 300 978 1,278 469
Organisations
1160 - Donations from Church
Organisations
Donations and Legacies Totals 348 978 1,326 504
Activities that Generate Income
1200 - Income from Church Events
1205 - Income from Flourish@Duneane
190 190
Events
1210 - Sale or Rental of
Books/CDs/DVDs etc
1220 - Church Magazines 120 120
1230 - Weddings - Funerals etc 1,510 1,510 900
Activities that Generate Income 1,820 1,820 900
Totals

/contd.

Page 5 of 12

Duneane Presbyterian Church Financial Statements 2022

----- Start of picture text -----
Investment Income
1300 - Bank and Building Society 216 — 1 — 218 235
Interest
1310 - General Investment — — — — — —
1311 - Asset Increase — — — — — —
— — — — — —
1320 - Presbyterian Mutual Society
1330 - Other Investment Income — — — — — —
1331 - Interest on Bequests 1,063 — — — 1,063 1,024
Investment Income Totals 1,280 — 1 — 1,282 1,259
Other Income Sources
— — — — — —
1130A - Screens & Projector
— — — — — —
1144A - Moderator's Appeal
1145A - Earl Haig — — — — — 131
1147 - PW Mission Boxes — — — — — 988
1160A - Holiday Bible Club — — 30 — 30 —
1161 - Donation First Randalstow n 1,505 — 408 — 1,913 1,394
1161A - MAD Weekend — — — — — —
— — — — — —
1200A - Digger Project
1300A - Interest Savings Account 315 — — — 315 6
— — — — — —
1315 - Opening Bank balance b/f
1400 - Grants Received — — — — — —
1410 - Rental Income — — 14,846 — 14,846 15,049
1420 - Insurance Claims Recoverable — — 1,900 — 1,900 —
1430 - Loans Received — — — — — —
1440 - Proceed from Sale of Fixed — — — — — —
Assets
1450 - Gains on Sale of Fixed Assets — — — — — —
1460 - Miscellaneous Income — — — — — 2,244
1461 - Men's Activities — — — — — —
Other Income Sources Totals 1,821 — 17,184 — 19,006 19,815
Incoming resources Grand 53,562 — 31,310 — 84,873 82,427
totals
Resources used
Central Church Assessments
2000 - Central Ministry Fund 1,309 — — — 1,309 1,463
2005 - Ministers Pension Scheme Fund 2,996 — — — 2,996 2,922
2010 - Retired Ministers Fund — — — — — —
2015 - Widow s of Ministers Fund 272 — — — 272 335
2020 - Incidental Fund 1,009 — — — 1,009 1,127
2025 - Prolonged Disability Fund 218 — — — 218 244
2030 - Ministerial Development Fund 125 — — — 125 159
2035 - Sick Supply Fund 16 — — — 16 24
2040 - Church House Repairs Fund 545 — — — 545 640
— — — — — —
2041 - Special Assembly
2045 - Apprenticeship Levy 62 — — — 62 61
4100 - Students Bursary 518 — — — 518 213
Central Church Assessments 7,070 — — — 7,070 7,188
Totals
----- End of picture text -----

/contd.

Page 6 of 12

Duneane Presbyterian Church Financial Statements 2022

Property and Equipment
2259 - Tools and Equipment 1,299 835 2,134 2,847
2535 - Car Park Extension
2626 - Rental Management Fees 373 373 220
3100A - Screens & Projector 4,393
3000 - Electricity, Oil, Gas - Church & 7,376 7,376 3,799
Halls
3005 - Rates and Ground Rent - Church 4 4 4
& Halls
3010 - Water Rates - Church & Halls 236 236 223
3015 - Telephone & Internet - Church &
Halls
3020 - Electricity, Oil, Gas - Manse
3025 - Rates and Ground Rent - Manse 577 577 572
3030 - Water Rates - Manse 260 260 128
3035 - Telephone & Internet - Manse
3040 - Electricity, Oil, Gas - Other
Properties
3045 - Rates and Ground Rent - Other 1,157 1,157 663
Properties
3050 - Water Rates - Other Properties 433 433 382
3055 - Telephone & Internet - Other
Properties
2256 - Church Cleaning 2,643 2,643 1,380
2257 - Maintenance of Grounds 6,174 6,174 6,120
2258 - Petrol
3100 - Repairs etc - Church and Halls 2,712 2,712 2,569
3100B - Service Fire Extinguishers 150 150 96
3110 - Repairs etc - Manse 420 420 389
3120 - Repairs etc - Other Property 2,655 2,655 2,239
3130 - Repairs etc - Equipment 33 999 1,032 365
3140 - Repairs etc - Vehicles
3200 - Insurance 1,800 3,036 4,836 4,179
3300 - Depreciation - Church and Halls
3310 - Depreciation - Manse
3320 - Depreciation - Other Property
3330 - Depreciation - Equipment
3340 - Depreciation - Vehicles
3350 - Asset Decrease
Property and Equipment Totals
Grants to Missions and Charities
4000 - United Appeal
4105 - Irish Mission
4110 - Kinghan Mission
4115 - Shankill Road Mission
4120 - Nightlight
4125 - Presbyterian Orphan and
Childrens Societ
4130 - Orphans and Children of
Ministers and Mi
4135 - Old age, Pres. Women &
Indigent Ladies
4140 - World Development Appeal
4145 - Moderators' Appeals
4150 - Youth and Childrens Ministry
2515 - Other Missions & Charities
4200 - City Missions
4205 - Christians Aganist Poverty
4210 - Bible Translation & Distribution
Agencie
4220 - Bible Colleges
4230 - Christian Aid
4240 - Tear Fund
4250 - Earl Haig/RUC/UDR
4260 - Other Agencies
4270 - Grants to Individuals
11,352











500





























21,827
3,905




2,678


315

200
1,538





























33,179
3,905




2,678


315

200
2,038








30,574
3,828







270


4,149
1,100

75




131
Grants to Missions and Charities
Totals
500 8,636 9,136 9,553
Resources used Grand totals 50,100 36,239 86,340 84,737
There may be minor discrepancies in the totals if the pence are not being shown

/contd.

Page 7 of 12

Duneane Presbyterian Church Financial Statements 2022

Ministry and Support Staff
2106 - Licensed Assistant Car 494 494 1,259
Allow ance
2111 - Licensed Assistant Expenses 20 20 320
2126 - ER NIC on Licensed Assistant 70 70 172
Allow ances
2100 - Minister's Stipend (inc NI) 13,748 13,748 13,343
2105 - Ministerial Car Allow ance 1,914 1,914 1,872
2110 - Minister's Expenses 900 900 965
2115 - Ministerial Duties Allow ance 1,277 1,277 1,248
2120 - Min's Allce in Lieu of Manse
2125 - ER NIC on Ministerial 463 463 430
Allow ances
2130 - Minister's Interest on
Investments
2131 - Rent Manse Farmland - Minister 1,511 1,511 1,511
2200 - Associate Minister
2210 - Other Ministry and Support Staff
2220 - Ministry and Support Staff
Training
2230 - Ministry and Support Staff
Expenses
2240 - Retired Minister
2250 - Pulpit Supplies and Guest 571 571 967
Speakers
2260 - Vacancy Convener
Ministry and Support Staff Totals
Life and Work
2500A - MAD Weekend
2500B - Holiday Bible Club
2500C - Youth Fellow ship
2500D - Men's Activity Fund
4150A - Sunday School Gift Aid
4155A - PW Gift Aid
2251 - Guest Soloists and Singers
2255 - Organist & Deputy Organist
2300 - Worship Resources & Copyright
Licenses
2310 - Social Events
2310A - Harvest Expenses
2311 - Bow ling Club Expenses
2315 - Flourish @ Duneane Events
2320 - Church Envelopes
2330 - Other
2400 - Christian Education and Training
2400A - Study Books
2410 - Church Magazines and
Literature
2420 - Other
2500 - Childrens and Youth Ministry
2510 - Local Mission and Outreach
2520 - Publicity & w eb site
2530 - Church Events
2530A - Digger Project
2540 - Other
19,458






100
1,800
575




283

170



203
620

330

6,042

























1,511

496
1,309








20





120

2,028
200




























20,970

496
1,309



100
1,800
575


20

283

170

120

2,232
820

330

6,042
22,088

225
942



740
460
632

150


269

44
10

310
1,280
1,361

104

6,923
Life and Work Totals
Governance
2600 - Kirk Sessions/Committee
Training etc
2605 - Annual Reports
2610 - Investment Advisers
2615 - Independent Examiner/Audit
Fees
2620 - Legal Fees
2625 - Other Professional Fees
2630 - Adverts, Printing, Stationery &
Postage
2630A - Financial & Other Softw are
2635 - Other Sundry Expenses
2635A - Copyright Licence
2640 - Bank Interest and Charges
2645 - Loan Interest
2646 - Loan Repayment
2650 - Presbytery Fees
10,125

18




481
184
215

184


510














4,174








22

68
















14,299

18




481
184
237

253


510
13,454





70
916
91
94

208


497
Governance Totals 1,593 90 1,684 1,879

/contd.

Page 8 of 12

Duneane Presbyterian Church Financial Statements 2022

Property and Equipment
2259 - Tools and Equipment 1,299 835 2,134 2,847
2535 - Car Park Extension
2626 - Rental Management Fees 373 373 220
3100A - Screens & Projector 4,393
3000 - Electricity, Oil, Gas - Church & 7,376 7,376 3,799
Halls
3005 - Rates and Ground Rent - Church 4 4 4
& Halls
3010 - Water Rates - Church & Halls 236 236 223
3015 - Telephone & Internet - Church &
Halls
3020 - Electricity, Oil, Gas - Manse
3025 - Rates and Ground Rent - Manse 577 577 572
3030 - Water Rates - Manse 260 260 128
3035 - Telephone & Internet - Manse
3040 - Electricity, Oil, Gas - Other
Properties
3045 - Rates and Ground Rent - Other 1,157 1,157 663
Properties
3050 - Water Rates - Other Properties 433 433 382
3055 - Telephone & Internet - Other
Properties
2256 - Church Cleaning 2,643 2,643 1,380
2257 - Maintenance of Grounds 6,174 6,174 6,120
2258 - Petrol
3100 - Repairs etc - Church and Halls 2,712 2,712 2,569
3100B - Service Fire Extinguishers 150 150 96
3110 - Repairs etc - Manse 420 420 389
3120 - Repairs etc - Other Property 2,655 2,655 2,239
3130 - Repairs etc - Equipment 33 999 1,032 365
3140 - Repairs etc - Vehicles
3200 - Insurance 1,800 3,036 4,836 4,179
3300 - Depreciation - Church and Halls
3310 - Depreciation - Manse
3320 - Depreciation - Other Property
3330 - Depreciation - Equipment
3340 - Depreciation - Vehicles
3350 - Asset Decrease
Property and Equipment Totals
Grants to Missions and Charities
4000 - United Appeal
4105 - Irish Mission
4110 - Kinghan Mission
4115 - Shankill Road Mission
4120 - Nightlight
4125 - Presbyterian Orphan and
Childrens Societ
4130 - Orphans and Children of
Ministers and Mi
4135 - Old age, Pres. Women &
Indigent Ladies
4140 - World Development Appeal
4145 - Moderators' Appeals
4150 - Youth and Childrens Ministry
2515 - Other Missions & Charities
4200 - City Missions
4205 - Christians Aganist Poverty
4210 - Bible Translation & Distribution
Agencie
4220 - Bible Colleges
4230 - Christian Aid
4240 - Tear Fund
4250 - Earl Haig/RUC/UDR
4260 - Other Agencies
4270 - Grants to Individuals
11,352











500





























21,827
3,905




2,678


315

200
1,538





























33,179
3,905




2,678


315

200
2,038








30,574
3,828







270


4,149
1,100

75




131
Grants to Missions and Charities
Totals
500 8,636 9,136 9,553
Resources used Grand totals 50,100 36,239 86,340 84,737
There may be minor discrepancies in the totals if the pence are not being shown

Page 9 of 12

Duneane Presbyterian Church Financial Statements 2022

Statement of Assets and Liabilities (by fund) As at: 31 December 2022

----- Start of picture text -----
Previous
Balance balance
Investments
6200: General investment fund - Asset
General Investment Endow ment 48,138.12 52,449.75
Fund
48,138.12 52,449.75
Investments 48,138.12 52,449.75
Cash at bank and in hand
6300: Duneane Pres Church No 1 Ac - Asset
Duneane PW Restricted 206.01 —
Duneane Tots Restricted 25.05 25.05
Farm Fund Restricted 20,215.80 24,392.50
Flourish at Duneane Restricted 758.00 —
Grave Fees Fund Restricted 1,510.00 —
Holiday Bible Club Restricted — (0.39)
MAD Weekend Restricted 784.96 784.96
Orphan Fund Restricted — 112.50
Screens & Projector Restricted — (0.20)
Sunday School Fund Restricted 1,416.03 2,312.58
United Appeal Fund Restricted — (0.89)
Youth Fellow ship Restricted — (0.06)
(Revive Youth)
General fund Unrestricted 46,635.56 45,567.78
Property Fund Restricted 24,235.69 22,585.21
Missions Fund Restricted — 0.33
95,787.10 95,779.37
6305: Duneane PW Account - Asset
Duneane PW Account Restricted 47.35 1,473.51
47.35 1,473.51
6310: Duneane Bowling Club No 1 Ac - Asset
Duneane Bow ling Restricted 353.55 203.28
Club Account
353.55 203.28
6311: Duneane Bowling Club No 2 Ac - Asset
Duneane Bow ling Restricted 872.28 1,071.19
Club Account
872.28 1,071.19
Cash at bank and in hand 97,060.28 98,527.35
Investments
6303: National Savings Account (NS&I) - Asset
Not for Interest Use Designated 40,000.00 40,000.00
40,000.00 40,000.00
Investments 40,000.00 40,000.00
Grand Total 185,198.40 190,977.10
----- End of picture text -----

Page 10 of 12

Duneane Presbyterian Church Financial Statements 2022

Fund movement summary Selected period: 01 January 2022 to 31 December 2022

----- Start of picture text -----
F und F und B alances Inco ming Outgo ing T ransfers Gains and Jo urnal Enties Fund balances
bro ught fo rward R eso urces R eso urces Lo sses C arried fo rward
— — — — — — —
ARKDuneane - ARK @
Duneane
ChrisGuide - Christian — — — — — — —
Guidelines
— — — — — — —
DiggerProj - Digger
Project
DunBow l - Duneane 1,274 1 50 — — — 1,225
Bow ling Club Account
DuneanePW - Duneane — 206 — — — — 206
PW
DunPw Ac - Duneane PW 1,473 270 1,696 — — — 47
Account
DunTots - Duneane Tots 25 — — — — — 25
— — — — — — —
EarlHaig - Earl Haig Fund
Farm - Farm Fund 24,392 13,479 7,656 (10,000) — — 20,215
Flourish - Flourish at — 958 200 — — — 758
Duneane
GenInvest - General 52,449 — — — (4,311) — 48,138
Investment Fund
GraveFees - Grave Fees — 1,510 — — — — 1,510
Fund
Harvest - Harvest Fund — — — — — — —
— — — — — — —
HeatLight - Heat & Light
Fund
Herald - Herald Fund — — — — — — —
HolBibleCl - Holiday Bible 0 30 496 467 — — —
Club
MadWeekend - MAD 784 — — — — — 784
Weekend
MenActF - Men's Activities — — — — — — —
Fund
— — — — — — —
ModAppeal - Moderator's
Appeal Fund
NatSavings - Not for 40,000 — — — — — 40,000
Interest Use
Orphan - Orphan Fund 112 2,566 2,678 — — — —
PWGiftAid - PW Gift Aid — — — — — — —
Fund
Reachout - Reach Out — — — — — — —
Fund
SSGiftAid - SS Gift Aid — — — — — — —
Fund
ScreenProj - Screens & 0 — — 0 — — —
Projector
StudentBur - Students' — — — — — — —
Bursary
SunSchool - Sunday 2,312 573 1,470 — — — 1,416
School Fund
— — — — — — —
Holding - Temporary
Holding Fund
UnAppeal - United Appeal 0 — 3,905 3,905 — — —
Fund
WorldDev - World — 315 315 — — — —
Development Fund
YouthFello - Youth 0 60 1,309 1,249 — — —
Fellow ship (Revive Youth)
General - General fund 45,567 53,562 50,100 (2,394) — — 46,635
Property - Property Fund 22,585 7,332 15,682 9,999 — — 24,235
Missions - Missions Fund 0 4,007 780 (3,227) — — —
T o tals 190,977 84,873 86,340 — (4,311) — 185,198
----- End of picture text -----

Page 11 of 12

Duneane Presbyterian Church Financial Statements 2022

Page 12 of 12