an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH
IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered Charity in Northern Ireland (NIC1048511

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FIRST DONEGORE CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Flnanclal Statements for the year ended 31 December
2022.
REFERENCE AND ADMINISTRATIVE DETAILS
Flrst Donegore congregatlon of the Presbycerlan Church in Ireland
30 Main Street
Parkgate
Ballyclare
Registered Charity in Northern Ireland INIC1048511
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Mrs Susan Fletcher
Mr Ivor Fletcher
Mrs Marianne Howle
Mrs Carolyn Mairs
Mr John Mulholland
Mr Chris Mcclenaghan
Mrs Grace Mccullagh
Mr John Mccullagh
Mr Mlchael McKinstry
Mr Alan Mcwhlrter
Mrs Edith Nesbitt
Mr Sam Pollock
Rev Stephen Slmpson
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Treasurer
Rev Stephen Simpson
Mr John Mccullagh
Mr Michael McKinstry
INDEPENDENT EXAMINER
Simon Hopper FCA
Hopper & Co
6 Doagh Road
Ballyclare
BT39 9BG

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
BANKERS
Danske Bank Limited
18 The Square
Ballyclare
BT39 9BB
SOLICITORS
Boal Anderson
56 Hi8h Street
Ballymena
BT43 6UH
STRucfuRE AND MANAGEMENT
The Kirk Session
The charity trustees of the congregation are the members of Its Kirk Sesslon. Under the congregation's
governSng document, The Code, the book of the constltutlon and government of the Pre5byterlan
Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the
congregation and of persons not connected with any congregation who are wlthln its bounds. It ensures
pastoral care Is in place In the congregation and seek5 to further the contrlbution of the Church to
Christian witness and service in the local community. The Kirk Sessions has delegated to its
Congregatlonal Committee the temporal affaSrs of the congregation including administering all funds
and property belongin8 to the congregation. Members of the Kirk Session are ex-officio member5 Of the
Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregatlons, All
members are entltled to propose, speak and exercise equal votes at meetlngs, except that the
Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held bi-monthly and are normally held in-person.
To be chosen for the office of the eldership in the congregation a person must be a voting member and
a regular attendant on its ordinances. The selection of those proposed to be called to the office can be
either by the congre8ation or by the Kirk Session. Members are elected if they obtain two-thlrds of
those who vote.

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregatlon
is the responsibility of a Presbytery which superintends generally the spiritual and temporal affalrs of
the congregations asslgned to It by the General Assembly of the Presbyterian Church in Ireland. The First
Donegore congregation of the Presbyterian Church has been assigned to the Templepatrick Presbytery
of the Presbyterian Church in Ireland. The mernbership of the Presbytery conslsts mainly of the active
ministers of congregations asslgned to it by the General Assembly, mlnsters who have retlred from
active duty and an elder appointed by the Kirk Session of the congregatlon.
The General Assemblv
The General Assembly Ss the supreme court of the Church, representing in one body the whole Church
and acting as its Supreme legislative, administration and judicial authority, in dealing with all matters
brought before it. The General Assembly is normally constituted during the flrst week In June for
worship and to conduct Its business, At the end of business it is dissolved. The membership of the
General Assembly consists mainly of the active ministers of each congregation, retired minsters and a
representative elder appolnted by the Kirk Sesslon of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congregation is the advancement of religion.
First Donegore is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church In
Ireland, as a Reformed Church within the wider body of Christ Is grounded In the Scrlptures and exists to
love and honor God through faith in His Son and by the power of His Spirit, and to enable her member5
to play their part in fulfilllng God's mission to our world.
First Donegore exists to replicate the Scripture model of Church to be a people and place that shares
Jesus Christ and shows grace.

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
This aim, fuels 7 priority areas of Church life, work and wltness
l. The Worship of First Donegore exists to enable people to glorify God by meeting Him as Father, Son
and Holy Spirit. Worship Service5 of differing type and content brin8 people of all ages to meet the Livlng
God.
2. The Prayer Ilfe of First Donegore exists to create a varlety of opportunlties for the members of our
church family to en8a8e with God for our world, our district and our church.
3. The Pastoral Care of Flrst Donegore exlsts to provide pastoral care for the whole person {splritual,
physical, mental and emotional). We wlsh to see this dellvered through the work of The Minister, Assistant
Minister, Elders, Pastoral Care Group and its members.
4, The Ministry of First Donegore exists to extend the Kingdom of God by making Christ known, and by
equipping, enabling and encouraging members to live out the values of God's Klngdom where they Ilve,
work, volunteer and worship
5. The Dlsclpleshlp of First Donegore exlsts to make disciples of Jesus Christ, who make dlsclples of Jesus
Christ.
6. The Evangelism of First Donegore exists to share the Gospel of Jesus and show HIS love wlth the prayer
that people wlll corne to and grow in a personal relationship wlth Him.
7. The Service of Flrst Donegore to the district beyond our gates Is expressed through pastoral care;
prayer for district, buslnesses, schools and rural community; friendship - seasonal gifts from church,
delivering Community events; and meeting social needs of all ages
AcfiviTIES AND OBJECTIVES
The congregation meets for worship every Sunday and visltors are welcome to join. The Sacrament of
the Lords Supper is observed on several occasions during the year and all those who have been baptised
and who have made a professlon of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The
congregation holds regular bible study meetings as well as providing regular opportunities to meet for
prayer.
With regard to worship services each Sunday, having establlshed the technology durlng the pandemic to
facilitate sharlng servlces both live stream and on demand via the congregation's YouTube channel, First
Donegore intend to continue to make use of such on-line facilities in order to support those unable to
attend in person.

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
The congregation has a range of organisations which minister to all ages including; Donegore Kids
(Sunday School),. Donegore Youth {Bible Class); Donegore Tots (Crèche); Parents and Toddlers; Bowling
& 8adminton Clubs; Community Friendship Club; Community Drop-ln, Presbyterian Women; Boys
Brigade and Gir15 Brigade.
Many of the activities of the congregation and its organlsations whlch had to be curtalled durlng COVID
have returned to normal during 2022 with the remainder expected to do so during 2023.
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation meets for worshlp every Sunday at 11am.
As part of the weekly schedule of services organised across the year, the congregation dedlcates speciflc
services to hlghll8ht its support for mSsslon, both home and overseas, and to the highlight the work of
mi5slon partner5 such a5 Christian Aid, Kid54school and the JAM Store.
In addition, First Donegore seeks to bring comfort to families who have been bereaved by holding
special servlce5 of thanksgiving for loved ones. A bi-monthly Divine Healing Service, normally organlsed
by the Congregatlon for the dlstrlct and wlder Templepatrick Presbytery, were suspended during COVID
and have yet to restart.
A Mens and Ladle5 Bible Study forms an integral part of a weekly programme of activities within the
Church Buildings together with Prayer time on a Tuesday evening and Sunday morning at 10.30am. The
Sunday morning prayer time has yet to restart since the pandemic but is expected to do so in the
coming year. These prayer times provide opportunities for members to meet to pray for the world,
distrlct, church and for Indlvlduals as requested.

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
At 31 December 2022 there were 106 communlcant members and 180 famllles connected with the
congregations. The average weekly attendance at morning worship either in-person or viewing on-line is
e5tlmated to be around 150.
Pastoral care
The congregation through the minister, elders and pastoral care team provide support to members and
others through personal vlsitation and prayer. Many church members also provide Invaluable informal
care and support. When members face particularly testing times, the level of pastoral care is increased
further through hospital, nursing home or home visitation.
During recent years, In Ilght of COVID restrictions, greater use of text, telephone and email
communication was deployed In order to stay Sn touch wlth the congre8atlon together wlth regular
postal deliveries of pastoral and devotional resources. In addition, First Donegore made use of its
internet slte, facebook and YouTube channels to support its on-line capabillty and try to keep connected
with Its members as well as the wider community.
Mission and outreach
The congregation supports the United Appeal for Mission which Is a central fund of the Presbyterian
Church in Ireland. This fund enables congregations to support the wider mission of the denomination
and to do mi55ion and outreach on a denominational basis beyond what the congregation could do on
Its own. The United Appeal Fund provides flnanclal support for mission personnel at home and overseas,
assists congregatlons wlth the deployment of locally based staff, enables church planting, provlde5 grant
support for the upkeep of church premise5, assist with the runnin8 Costs of Union Theological College,
the Church's tralning college for ministry students, and financially supports congregation in the areas of
worship, discipleship, global mission, outreach, leadership and pastoral care.
The congregation decided to nominate collections taken at Harvest once agaln thls year to support of
the work of sorne of its main missional partners, the Presbyterian Children's Society, Kids4School,
Christian Aid, Blythswood Care and JAM Randalstown together wlth Unlted Appeal, thls belng In
addition to any specific collections made by the congregation to such causes and to the general
volunteerin8 work undertaken by Its members to these and other charitable vehicles.

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
The congregation facilitates the hosting of events by Cleopas, a local par-church Chrlstlan ministry which
provldes splritual support to churches and Christian leaders. Prior to COVID, the congregation would
have organized various missional events such as Alpha both wlthin church bulldings and in location5
within the local communltyj in order to seek to outreach to wider communSty.
In addition the church has used its facilities to organise various community events both independently
and In partnershlp wlth the local comrnunlty assoclation to celebrate certain events including in 2022 an
event to celebrate the late Queen Elizabeth's Jubilee and the Christmas Tree Switch on in December.
The congregation also serves the local district through the work of its organisations, many of those
attending being drawn from beyond the congregation itself. In addition the church gifts the use of its
halls to organlsations such as the Jon-Jo Brlght Foundation to support rehabilitation of people Injured
through serious accident; to local familie5 to support birthday and other celebrations and also to the
local community association and the local indoor bowling league to facllltate re8ular meeting5.
Presbytery
The congregation was represented at the regular meetlngs (both face to face and vlrtual) of Presbytery
through its minlster and one of the elders. Thls provides an important link between the con8re8ations
and the wider structures of the church.
General Assembly
The minister and one of its elders are nominated to attend the meeting of the General Assembly of the
Presbyterian Church In Ireland held in Assembly Buildings, Belfast.
Propertv
Alongside the normal routine annual inspections of fire extingulshers, electrical and mechanlcal
equlpment during the year the congregation undertook some more slgnificant malntenance projects to
repair and enhance church buildings, its halls and to maintain its grounds. The congregational
committee, appointed to organize such works, expect to progress a slightly more extensive programme
in the coming year, havlng had to delay 50me projects during the pandemic.
Organlsatlons
Church Property is used actively throughout the week by its organisations, with the majority of those
attending drawn from the local communlty and not dlrectly from within the congregation itself.

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
Around 70 children attend Boys Brigade & Girls Brigade on a regular basis and enjoy a full programme of
events. Both these organisations have re-commenced meetin8 in-person in 2022, returnlng a5 far as
possible to a full pro8ramme of badgework and other activitie5.
The congregatlon also seeks to engage wlth Its young people In support the growth In thelr falth In Jesus
Christ through Donegore Kids, Donegore Youth and Donegore Tot5, which run alongside the church
sendice each week.
First Donegore established a new Youth Leaders Forum during 2022 with the aim of coordinating and
developing attivitles aeross all its Youth organisations. This Forum was responsible for Introducing a new
quarterly Youth Allve event during the year aimed at young people In year 8 to 14 both from within
existing organisations and beyond.
Presbyterlan Women ('PW') returned durlng the latter part of 2022 to meet monthly, thereby providlng
a forum for the women in the congregation to meet for fellowship and to support of the wider missional
aspects of our Church. The PW were able to organise its annual church service once again prior to the
end of 2022, thereby enabling It to donate £500 to mlssional work,
The Community Friendship Club creates an environment for the slightly older members of the church
and local community to come together in a relaxed social environment on a monthly basis whllst the
Parent5 & Toddlers group provlde a support network for the very young and their career5 to meet
weekly during term-time. Neither organization re-started during 2022 however it is hoped as attivltles
return to normallty in the comlng year that both return to provlde thelr normal programrne of activities.
The 8owllng Club provides a social environment for those with specific sporting interests In the local
community. The Bowllng club cornpetes regularly in a local league as well cup competitions with these
actlvities re-commencing towards the end of 2022. The Bowling Club have also been the organlsing
force behind an annual charitable bowling tournament with funds being used to Support a local
nominated charity however in light of covid restrictions in recent years, this activity has ceased.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of thelr time by
serving on committee5 and helpln8 Wlth organisations and other church activlties,

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its
members and the general publlc by rnaking known the Chrlstian Gospel of the Lord Jesus Christ through
the advancement of religion.
The direct benefits which flow from the purposes of the Church include the gaining of an understandlng
In Chrlstlan beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster
Confesslon of Faith and the Shorter and Larger Catechlsms) leading to spiritual and moral development
and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions
of Christian bellefs and standards in the local community such as through the care of those in need
(Including the sick, persons with disabilitles and bereaved).
Generally, the above benefits are delivered locally by congregatlons and thelr members or are facilitated
through presbyterles or organised and delivered centrally. Local delivery is facilitated by use of central
resources in almost all cases. Public access Is made known through the use of noticeboards, printed
materiali press advertisement, websites, and social media or in other ways.
The beneflts are demonstrated through regular evaluatlon of the servlces and Inforrnal and ad-hoc
feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose is related to
Minister5, Missionaries, Deaconesses, Irish Mlssion workers and Lay Agent5 who receive benefits as
result of their holding office or employment. However. this is incidental and necessary in order to
further our charitable purpose. There are no other prlvate beneflts. The beneflciarles of thls purpose are
members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indlrect
contact with, the community In which pastoral services are provided and other communities throughout
Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and
support for both Christian and other secular organisations, charities and individual members of the
public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory
guidance.
10

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Offering.
There were 128 families recorded as contributing during the year1115 in prevlous year, 2022) donatlng
total of £78,580 (£70,274 in previous year, 2022).
Total Income of the congregation during the year was £138,463 compared to £123,628 in the previous
year, wlth donations benefittlng from return to in-person activities,
Total expendlture increased to £155,329 in 2022 compared to £127,094 in 2022, predominantly as a
result of a return to normal levels of church activity post the pandemic, inflationary pressures on costs
particularly energy costs and greater levels of development and maintenance work incurred on church
property.
RESERVES POLICY
The pollcy of the trustees is not to accumulate reserves but to use reserves in the promotion of the
Charity's objects, and maintaln a balance on unrestricted funds that equates to at least six months,
unrestricted payments £51,002 to cover unforeseen situations that may arise from time to time. In light
of the main rlsks facing the Charity the trustees conslder the current level of reserves £472,028 and their
Use (as required) is above thls target, The trustees contlnue to monitor thelr reserves levels on a
perlodlc basis.
FUTURE PLANS
With COVID restrictions easing durlng 2022, the church has sought accordlngly to return as far as
posslble to normal in the year. This has enabled the church committee to progress some of the
maintenance and enhancement projects on church property which had to be deferred durin8 the hei8ht
of the pandemic. A wider review of church resources Is expected to be undertaken In the year ahead for
consideration by the congregatlon.
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the financial statements of the
congregation in accordance with applicable law and generally accepted accounting practlce.
11

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {cont'd)
As a consequence of the income of the congregation exceeding £250,000 during the prior year thereby
requiring the 2018 accounts to be prepared on an accruals basis, the trustees have decided to contlnue
to prepare accounts on thi5 basis subsequently.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the congregation's transactions and disclose wlth reasonable accuracy at any time its financial
posltion. They are also responsible for safeguardlng the assets of the congregation and hence for taking
reasonable steps for the prevention and detection of fraud and other Irregularities.
Approved by the Kirk Session at a meetlng on 15th May 2023 and signed on its behalf by:
Nam
John Mccullagh
Name: Michael McKin
Date: 15th May 2023
Date: 15th May 2023
12

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INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF FIRST DONEGORE CONGREGATION OF THE
PRE5BYfERIAN CHURCH IN IRELAND
I report on the financial statements of First Done8ore Presbyterian Church for the year ended 31st December
2022 which are contalned withln the 2022 Annual Report,
Respective responsibilities of trustees and independent examiner
Flrst Donegore Presbyterian Church's trustees are responsible for the preparation of the financSal statements in
accordance with the terms of the Charlties Act (Northern Ireland) 20Q8.
First Donegore Presbyterian Church 's trustees consider that an audit is not required under section 6512) lauditl of
the Charities Act (Northern Ireland) 2008 for the year and that an independent examinatlon under section 64{11
of the Charlties Act (Northern Ireland) 2008 is requlred.
It is my responsibility to:
examine the accounts
to State whether particular matters have come to my attention.
Basls of Independent examlner's report
My examination was carried out under Section 65 of the Charities Act (Northern Ireland) 2008. An examination
includes a review of the accounting records kept by the Church and a comparison of the financial statements
presented with those records. It also includes consideration of any unusual Items or disclosures in the financial
statements, and seeklng explanations from the trustees concerning any such matters. The procedure5 do not
provide all the evidence that would be required in an audit, and con5eqyently I do not express an audit opinSon
on the vlew given by the financial statements.
Independent examlner's ststement
In the course of my examination, no matter has come to my attention:
(l) which gives me reasonable cause to believe that in any materlal respect the requirements..
to keep proper accounting records in accordance with Section 63 of the charities Act (Northern Ireland)
2008, and
to prepare financial Statements which accord with the accounting records in accordance with Section 64
of the Charlties Act (Northern Ireland) 2008 have not been met; or
121 to which, in my opinion, attention should be drawn in order to enable a proper understandin8 of the financial
statements to be reached.
S Hopper FCA
Partner
Hopper & Co
30 May 2023
13

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
93,794
1,500
512
38,437
2,564
513
428
300
132,231
4,064
1,025
428
715
120,657
1,664
1,033
40
234
415
Total Income
96,221
42,242
138,463
123,628
Expenditure on:
Raising funds
Charitable activitie5
Other
1544)
193,261)
(8,198)
{544}
{487)
(146,587) {118,409}
(8,198)
18,198)
(53,3261
Total Expendlture
(102,0031
(53,3261
(155,3291 (127,0941
Net Income /
(Expenditure)
Transfers between funds
(5,7821
{11,084}
{16,886)
(3,466}
286
12861
Net movement in funds
Funds brought forward
15,496)
477,524
(11,3701
176,224
116,8861
662,087
{3,466)
665,553
8,339
Funds carried forward
16
472,028
164,854
8,339
645,221
662,087
14

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
BALANCE SHEET
As at 31 December 2022
Note
2022
Fixed Assets
Tangible Fixed Assets
Total fixed assets
12
257,446
257,446
265,644
265,644
Current Assets
Debtors
Cash and cash equlvalents
Total current assets
13
14
36,952
352,348
389,300
34,026
363,946
397,972
Credltors- amounts falllng due wlthln one year
Accrua15
Total creditors
15
1,525
1,525
1,529
1,529
Net Current Assets
387,775
396,443
Total net Assets
645,221
662,087
Funds of the charlty
Unrestricted funds
General funds
Total unrestricted funds
Restricted Funds
Endowment Funds
16
472,028
472,028
164,854
8,339
477,524
477,524
176,224
8,339
16
16
Total charity funds
645,221
662,087
The financial statements have been prepared in accordance with Accounting and ReportinE by Charlties: Statement
of Recommended Practice applicable to charities preparlng their accounts in accordance with the Flnancial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- (Charitles SORP IFRS 102)). They have
been approved by the Klrk Sesslon on 15 May 2023 and signed on it5 behalf by;
John Mccullagh
Michael McKinstry
15 May 2023
15 May 2023
15

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2022
Note
Unrestrlcted
Funds
Restritted Endowment
Funds
Funds
Total
2022
Total
2022
Income from:
Donatlons and legacles
Charitable activities
Other trading activities
Investment Income
Other
93,794
1,500
512
38,437
2,564
513
428
300
132,231
4,064
1,025
428
715
120,657
1,664
1,033
40
234
415
Total Income
96,221
42,242
138,463
123,628
Expenditure on:
Raising funds
Charltable actlvltles
Other
{544)
{93,261)
18,1981
1544)
(4871
(146.587) (118,409)
(8,198)
(8,1981
(53,326)
Total Expenditure
(102,003}
(53,326)
(155,329) 1127,094)
Net Income /
{Expenditure)
Transfers between funds
(5,7821
(11,084)
116,886)
13,466)
286
(286)
Net movement in funds
Funds brought forward
{5,496)
477,524
(11,370)
176,224
{16,886)
662,087
(3,4661
665,553
8,339
Funds carried forward
16
472,028
164,854
8,339
645,221
662,087
14

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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
BALANCE SHEET
As at 31 December 2022
Note
2022
2021
Flxed Assets
Tangible Fixed Assets
Total fixed assets
12
257,446
257,446
265,644
265,644
Current Assets
Debtors
Cash and cash equivalents
Total current assets
13
14
36,952
352,348
389,300
34,026
363,946
397,972
Credltors- amounts falllng due wlthln one year
Accruals
Total credltors
15
1,525
1,525
1,529
1,529
Net Current Assets
387,775
396,443
Total net Assets
645,221
662,087
Funds of the charity
Unrestrirted funds
General funds
Total unrestricted funds
Restrlcted Funds
Endowment Funds
16
472,028
472,028
164,854
8,339
477,524
477,524
176,224
8,339
16
16
Total charlty funds
645,221
662,087
The financlal statements have been prepared in accordance with Accounting and Reportln8 by Charlties: Statement
of Recommended Practice appllcable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- (Charitles SORP IFRS 102)}. They have
been approved by the Kirk Session on (enter date} and signed on Its behalf by.
John Mccullagh
Michael McKinstry
15 May 2023
15 May 2023
15

Presbyter
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FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared In accordance wlth Accounting and Reportin8 by Charities;
Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with
the Flnancial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 102)- (Charities SORP
(FRS 102)), the Flnancial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102).
The church meets the definltlon of a public benefit entlty as defined in sectlon 34 of FRS 102. Assets and
liabilities are Initially recognised at h15torical c05t and transaction value unless otherwise stated in the
relevant accounting policy note{5),
FUND ACCOUNTING
Endowment funds are funds, the capltal of which must be retained elther permanently or at the
congregatlon's dlscretion. the income derived from the endowment 15 to be used either a5 restricted or
unrestricted income funds depending upon the purpose for whlch the endowment was established in
the flrst place.
Restricted funds comprlse (a) income from endowments whlch Is to be expended only on the restrlcted
purposes Intended by the donor and (b) revenue donatlon5 or grants for a specific congre8atlonal
activity Intended by the donor. Where these fund5 have unspent balances, interest on thelr pooled
investment is apportioned to the indlvidual funds on an average balance basls.
Unrestricted funds are income funds which are to be spent on the congregatlon's general purposes.
Deslgnated funds are general funds set aside by the congregation for use In the future.
INCOMING RESOURCES
Recognition of Incoming resources
These are included In the Statement of Flnancial ActSvities (SOFA) when:
The congregation becomes entitled to the resources:
It 15 probable that the funds will be received,. and
The monetary value can be measured with sufficient reliability.
16

Presbyter
an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
I. ACCOUNTING POLICIES (cont'd)
(11)
Incoming resources with related expendlture
Where incoming resources have related expenditure (as With insurance proceeds) the incomlng
resources and related expenditure are reported gr055 in the SOFA.
Grants and donations
Grants and donations are only included in the SOFA when the congregatlon has unconditional
entitlement to the resources.
(Iv) Tax reclalms on donations and glfts
Incoming resources from tax reclaims are included in the SOFA at the same time as the glft to whlch they
relate.
(v)
Contrartual Income and performance related grant5
This Is only Included in the SOFA once the related goods or services have been delivered.
(vi)
Glfts In kind
Gifts in klnd are accounted for at a reasonable estimate of thelr value to the charity or the amount
actually reallsed. Gifts in kind for sale or distribution are included in the accounts a5 gifts only when 501d
or distributed by the charity. Gifts In kind for use by the charity are included in the SOFA as incomlng
resourcÉs when receivable.
(vii) Donated services and facllitiés
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 place on
these resources 15 the estimated value to the charity of the service or faclllty received.
(viii) Investment income
Thls Is Included in the accounts in the period to whlch it relates.
Investment galns and losses
This includes any gain or Ios5 on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.
17

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
I. ACCOUNTING POLICIES (cont'd)
EXPENDITURE AND LIABILITIES
Liability recognltlon
Liabllitles are recognised as soon as there is a legal or constructive obligatlon committing the
congregation to pay out resources.
Governance costs
These are shown within charitable activities and include the costs of preparation and examinatlon of
accounts, the costs of trustee meetings and cost of any legal advice to trustee5 on governance or
con5titutlonal matters.
Grants with performance condltlons
Where the charity gives a grant wlth conditions for its payment being a speclfic level of service or output
to be provlded, such grant5 are only recognised In the SOFA once the reclpient of the grant has provided
the specified service or output.
Ilv)
Grants payable wlthout performance conditions
These are only recognised in the accounts when a commitment has been made and there are no
condltions to be met relating to the grant which remaln in the control of the charity.
(v)
Support costs
Support costs Include central functions and have been allocated to actlvlty cost categories on a basis
consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff
costs by the tlme spent and other costs by thelr usage.
18

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT5 (cont'd)
31 December 2022
I. ACCOUNTING POLICIES (cont'd)
ASSETS
Tangible Fixed Assets
Tangible fixed assets for use by the charity are capltalised if they can be used for rnore than one year,
and cost at least £2,000. They are valued at cost, or if glfted, at the value to the charity on recelpt.
Depreciation Is recorded on all tangible assets other than freehold land, at rates calculated to write of
the cost, less estimated resldual value, of each asset over its expected useful Ilfe as follows.
Buildings:
over 50 years
In accordance wlth FRS102, assets under constructlon are not depreciated until such times as they are
available for use.
(11)
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
Investment assets are Included at trustees, best estimate of market value.
19

Presbyter
an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
2. DONATIONS AND LEGACIE5
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
78,580
361
14,853
11,427
20,177
6,833
90,007
20,538
21,686
84,297
17,081
19,279
93,794
38,437
132,231
120,657
3. CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrlrted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charltable actlvities
Fees from weddings and funerals
Fundralsing events
Membership fees
Grants
379
2,185
379
2,185
1,500
264
1,500
1,400
1,500
2,564
4,064
1,664
4. OTHER TRADING ACTIVITIES
Unrestrlrted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Tradlng Income
512
513
1,025
1,033
512
513
1,025
1,033
20

Presbyter
an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd}
31 December 2022
INVESTMENT INCOME
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Deposit interest
428
428
40
428
428
40
OTHER INCOME
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Other Income
415
300
715
234
415
300
715
234
RAISING FUNDS
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising event5
544
544
487
544
544
487
21

Presbyter
an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support costs {Note
10)
15,777
1,272
49,061
15,777
1,272
49,061
16,429
1,249
44,665
Con8re8ational running expenses
Donations to Missions and
charities
Governance costs
26,731
27,248
26,078
53,979
26,078
32,876
22,800
420
420
390
93,261
53,326
146,587
118,409
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Depreciation
8,198
8,198
8,198
8,198
8,198
8,198
22

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
10. EMPLOYEES
Employment Costs
Total
Funds
2022
Total
Funds
2021
Mlnisters Stlpend
Ministers Allowance
Wages and Salaries
Employers National Insurance
Social Security Costs
Other costs
33,420
7,310
4,514
3,545
32,684
6,242
1,168
4,156
272
418
49,061
44,665
Number of Employees
The average number of employees, including the minister of the congregation, expressed as full tlme
equivalents, during the year was.
Total
2022
Total
2021
Average number of employees
There were no employees in receipt of employee benefits In excess of £60,000.
23

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
11. PENSION COSTS
The minister of the congregation is a member of the Presbyterian Church In Ireland Pension Scheme
(2009). This is a scheme operated by the Presbyterlan Church in Ireland, a separate registered charlty,
The congregatlon pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's
pension contribution for the Scheme and based on the stipend pald to the mlnister. The Presbyterian
Church In Ireland Pension Scheme12009) is a funded Scheme of the defined benefit type, provldin8
defined beneflts based on career average revalued salary. The Scheme has assets held in a Separately
administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees
have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future
obligations.
The contributlons made by the congregation during the year were;
Total
Funds
2022
Total
Funds
2021
Contributions
8,021
7,844
24

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
12. TANGIBLE FIXED ASSETS
Land &
Buildings
Total
Cost
At be8inning of the year
Additions
Dlsposals
At end of the year
415,885
415,885
415,885
415,885
Depreclation
At beginning of the year
DÉpreciatlon
DIsp05als
At end of the year
150,241
8,198
150,241
8,198
158,439
158,439
Net book value at beginning of the year
Net book value at end of the year
265,644
257,446
265,644
257,446
The main church Is a listed bulldlng, therefore has been treated as a heritage asset, and not included in
the accounts. The main church is fully insured for a value of £974,829, as at 31st October 2017.
13. DEBTORS
2022
2021
Glft Aid Recoverable
Accrued Income IIR 21122 & SO
& PAYE)
15,805
15,249
21,147
36,952
18,776
34,026
25

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
14. CASH ATBANK AND IN HAND
2022
2021
Cash at Bank
Cash in Hand
342,573
252
342,824
363,192
754
363,946
15. CREDITORS
2022
2021
Accruals
1,525
1,525
1,529
1,529
26

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
16. FUND BALANCES
Fund
Balance at
stsrt
Recelpts
Payment
Surplus /
(Deflclt)
Transfer Balance at
end
Unrestrirted Funds
General Revenue
477,524
96,221 {102,003}
15,782)
286
472,028
477,524
96,221 (102,003)
{5,7821
286
472,028
Restrlcted Funds
Property/8uilding Fund
United Appeal
General Misslons Fund
World Development
Children's Society
Christian Aid
Earl Haig Fund
Other charitable objects
Harvest Appeal
From Church Organisatlons
Sunday School
Pre5byterlan Women
Youth Fellowship
Friendship Club
Boys Brigade
Girls Bri8ade
Bowlin8 Club
JUMP Youth Club
Mothers & Toddlers
156,546
1,198
9,198
10,446
5,858
750
715
1,088
3,760
50
4,687
9,325
121,9491 (11,503}
{7,5071
11,6491
{200)
550
1715)
12,642}
(5,3141
(501
19,3501
11241
1,554
1750)
144,919
1,103
8,998
11,554)
11,554)
1,554
1,554
14,6631
9,325
(500)
4,663
{9,325)
500
io
15001
{5001
281
684
18
1,068
1,325
3,407
1,010
1,180
309
291
1,105
18
1,076
1,078
3,457
1,339
1,161
309
1,192
12711
{9211
972
2,661
780
11,9861
12,622)
12011
1191
{1,0141
39
579
{19)
767
11
{250)
176,224
42,242
153,326) (11,0841
{286)
164,854
Endowment Funds
Investment5
8,339
8,339
8,339
8,339
Total
662,087
138,463 {155,329) {16,8861
645,221
27