an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31 December 2024
Note Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Income from:
Donation5 and legacies
Charitable activities
Other tradlng aetlvltlés
Investment Incorne
Other
99,044
31,353
7,598
1,801
2,239
130,397
7,598
2,300
5,185
35
154,361
5,155
2,548
4,084
319
499
2,946
35
Total Incorne
102,524
42,991
145,515
166,467
Expendlture on:
Raising funds
Cha rltable aetlvities
Othér
(471)
(106,336)
18,198)
1471)
1544)
(138,993) (174,108)
{8,198)
(8,198)
{32,6571
Totsl Expendlture
(115,005)
(32,657)
{147,6621 1182,850)
Net Income /
(Expenditure)
Transfers between funds
112,481)
10,334
{2,147) (16,383)
(766)
766
Net movernent in funds
Funds brou8ht forward
(13,247)
459,410
11,100
161,089
(2.147) (16,383)
628,838
645,221
8,339
Fund5 carried forward
16
446,163
172,189
8,339
626,691
628,838
13

an
FIRST DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
BALANCE SHEEr
As at 31 De￿rnber 2024
Note
2024
2023
Fixed Asjets
Tangible Fixed Assets
Total flxed assets
12
241.050
241,050
249,248
249,248
Current Assets
Debtors
Cash and cash equivalents
Total current assets
13
14
64.782
322.459
387,241
43,543
339,197
382,741
Credltors- am•)unts fallln8 due withln one year
Accruals
Totsl ¢redltors
15
1,600
1,600
3,150
3,150
Net Current Assets
385,641
379,591
Total net Assets
626,691
628,839
Funds d the charlty
Unrestrlrted funds
Gener41 funds
Total unrestrl¢ted fvnds
Rostrlrted Funds
Endowment Funds
16
446,163
446,163
172,189
8.339
459,408
459,408
161,092
8,339
16
16
Total char6ty fur
626,691
628,839
The financial statements have been prepared In accordance with Accountlng and Reporting by Charltles: Statement
of Recommended Practlce applicable to charities preparing their accounts in accordance wlth the Flnancial
Reportlng Standard appllcable in the UK and Republic of Ireland IFRS 102}- {Charlties SORP {FRS 102)). They have
been approved by the Kirk Session on 25 May 2025 and signed on Its behalf by•
John Mccullagh
Mlchael McKlnstry
25th May 2025
25" May 2025
14

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2024
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
The financial staternents have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing thei r accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)- (Charities SORP
{FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102).
The church meets the definition of a public benefit entity as defined in section 34 of FRS 102. Assets and
liabilities are initially recognised at historical cost and transaction value unless otherwise stated in the
relevant accounting policy note(s).
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanéntly or at the
con8re8atlon's dlscr@tlon; the Income dérived from the endowment IS to be used elther as restricted or
unrestrlcted Incorne funds dependlng upon the purpose for which the endowment wa5 established in
the first place.
Restrlcted funds comprlse {a) Income from endowments whlch Is to be expendèd only on the restrlctod
purp05e5 intended by the donor and (b) 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 avera8e balance basss.
Unrestricted funds are Incom• funds which are to be spent on the congregation's 8eneral purposes.
Designated funds are general funds set aside by the congregation for use in the future.
INCOMING RESOURCES
Recognltlon of Incomlng resources
These are included in the Statement of Financial Activities (SOFA) when:
The con8regation becomes entitled to the resources;
It is probable that the funds will be received; and
The monetary value can be rneasured with sufficient reliability.
15

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS (conyd)
31 December 2024
I. ACCOUNTING POLICIES (cont'd)
Incoming resources with related expendlture
Where incoming resources have related expenditure las with insurance proceeds) the incoming
resources and related expenditure are reported gross in the SOFA.
Grants and donations
Grants and donations are only included in the SOFA when the congregation has uncondltional
entitlement to thè resources.
Tax reclairns on donations and gifts
Incomlng resources from tax reclaims are included in thg..SoFA at the same time as the 8ift to which they
relate.
(v)
Contrartual Income and performance related grants
Thls Is only included In the SOFA once the related goods or services have been delivered.
(￿)
Gifts in kind
Gifts in kind are accounted ft)r at a reasonable estlmatè of thèirvalue to th• charity orthe amount
actually realised, Glfts In kind far sale or distribution are included in the accounts as gifts only when sold
or distributed by the charity. Glfts in klnd for use by the charity are included in the SOFA as incoming
resources when receivable.
(vii) Donated servlces and facllltles
These are only included in incoming resoLJrces (with an equlvalent a mount in rèsourcés Éxpended)
where the benefit to the charity is reasonably quantifiable, rneasurable and material. The value place on
these resources IS the estimated value to the charity of the service or facility received.
(vlll) Investment Income
This is included in the account5 in the period to which it relates,
Ilx)
Investment gains and10$5es
This includes any 8ain or loss on the sale of investments and any gain or loss re5ultin8 frorn revaluing
investments to market value at the end of the year.
16

an
FIRST DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2024
I. ACCOUNTING POLICIES (cont'd)
EXPENDITURE AND LIABILITIES
Llablllty recognltlon
LiabilitiÈs arè rècognised as soon as there is a l@gal or constructive obligation committing the
congregatlon to pay out resources.
(11)
Governance costs
These are shown within charltable actlvlties and Incl ude the costs of preparation and exarnination of
accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or
constitutional matters.
(111) Grants wlth performance condltlons
Where the charity glves a grant with conditions for its payment being a specific level of service or output
to be provldèd, such grants are only recognlsed in the SOFA once the reciplent of the grant has provided
the specified service or output.
(iv)
Grants payable wlthout perforrnance condltlons
These are only reco8nised In the accounts when a commitment has been made and there a￿ no
conditions to be met relating to the grant which remain in the control of the charity.
(v)
Support costs
Support costs Includé central functions and have been allocated to activity cost categories on a basls
consistent with the use of resources, e,g, allocatinE property costs by floor areas, or per caplta, staff
costs by the time spent and other costs by their usage.
17

an
FIRST DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELANO
NOTESTO THE ACCOUNTS (convd)
31 December 2024
I. ACCOUNTING POLICIES (convd)
ASSErs
Tanglble Flxed Assets
Tangible fixed assets for use by the charity are capitalised if they can be uséd for more than one year,
and cost at least £2,000. They are valued at cost, or if gifted, at the value to the charity on receipt.
Depreciation is recorded on all tangible assets other than freehold land, at rates calculated to wrlte of
the cost, less estirnated residual value, of each asset over its expected useful life as follows;
Bulldlngs:
- over 50 years
In accordancé with FRS102, assets under construction are not depreclatéd untll such times as they are
available for use.
Investments
Investments quoted on a recognised stock exchange are valued at market valué at thé yéar end. Other
investment assets are includèd at trustees, best estimatÉ of market value.
18

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conydj
31 December 2024
2. DONATIONS AND LEGACIES
Unrestrfcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving:
Voluntary giving
Donations and gifts
Gift Aid
Legacies and bequest
73,974
2,166
17,904
5,000
12,367
14,116
4,870
86,341
16,282
22,774
5,000
89,026
39,214
26,121
99,044
31,353
130,397
154,361
3. CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Income from charltable activities
Fundraisin8 events
Membership fees
Grants
3,713
3,713
2,055
3,885
3,885
3,100
7,598
7,598
5,155
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restrlcted Endowrnent
Funds
Funds
Total
2024
Total
2023
Tradin8 income
499
1,801
2,300
2,548
499
1,801
2,300
2,548
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
19

NOTES TO THE ACCOUNTS (convd)
31 De￿mber 2024
INVESTMENT INCOME
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Deposit interest
2,946
2,239
5,185
4,084
OTHER INCOME
Unre5trlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Other Income
35
35
319
35
35
319
RAISING FUNDS
Unrestrlrte
d Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
471
471
544
471
471
544
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
20

an
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
CHARITABLE AcfiviTIES
Unrestrfcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Mlnistry and support costs (Note
10)
Congregational running expenses
Donations to Missions and
charities
Governance costs
18,428
1,296
62,445
18,428
1,296
62,445
16,492
1,270
60,200
23,052
19,037
13,620
42,089
13.620
62,044
33,602
1,115
1,115
500
106,:36
32,657
138,993
174,108
OTHER EXPENDITURE
Unrestrlrted
Funds
Restrlrted Endowrnent
Funds
Funds
Total
2024
Total
2023
Depreciation
8,198
8,198
8,198
8,198
8,198
8,198
21

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
10. EMPLOYEES
Ernployment Costs
Total
Funds
2024
Total
Funds
2023
Mlnlsters Stlpend
Ministers Allowance
Wagesand Salarles
Employers National Insurance
Social Security Costs
Other costs
36,845
8,007
13,446
3,830
35,091
8,126
13,076
3,699
317
208
62,445
60,200
Nurnber of Employees
The average number of employees, including the minister of the congregation, expressed as full time
equivalents. during the year was;
Total
2024
Total
2023
Average number of employee5
There were no employees in receipt of employee benef its In excess of £60,DOO.
22

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
11. PENSION COSTS
The mlnister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme
(2009). This is a scherne operated by the Presbyterian Church in Ireland, a separate registered charitv.
The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employerfs
pension contributlon for the Scherne and based on the stlpend paid to the minister. The Presbyterian
Church in Ireland Pension Scherne (2009) Is a funded Scheme of the defined benefit typej providin8
defined benefits based on career average revalued salary. The Scheme has assèts held in a separat•ly
administered fund managed by a board of trustees, The Presbyterlan Church and the Scheme Trustees
have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future
obligations.
The contrlbutlons made by the con8re8atl¢n durlng the year were;
Total
Funds
2024
Total
Funds
2023
Contrlbutlons
8,843
8,422
23

FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
12. TANGIBLE FIXED ASSETS
Land &
Bulldlngs
Total
Cost
At beginning of the year
Additions
Disposals
At end of the year
415,885
415,885
415,885
415,885
Depreciation
At beginning of the year
Depreciation
Di5posa15
At end of the year
166,637
8,198
166,637
8,198
174,835
174,835
Net bookvalue at beginning of the year
Net bookvalue at end of the year
249,248
241,050
249,248
241,050
The main church Is a Ilsted 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
2024
2023
Gift Aid Recoverable
Accrued Income {IR 22/23 PAYE
&so)
63,302
40,528
1,480
64,782
3,015
43,543
24

an
FIRST OONEGORE CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS (convd)
31 December 2024
14. CASH AT BANK AND IN HAND
2024
2023
Cash at Bank
Cash in Hand
320,531
1,928
322,459
338,861
338
339,199
15. CREDITORS
2024
2023
Accruals
1,600
1,600
3,150
3,150
25

an
FIRST DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS (conyd)
31 December 2024
16. FUND BALANCES
Fund
Balance at
start
Recelpts
Payment Surplus I
(Deflctt
Transfer Balance at
end
Unrestricted Funds
General Revenue
459,407
102,524 1115,005) (12,481)
(7b6)
446,160
459,4D7
102,524 1115,0051 112,4811
{766)
446,160
Restrfcted Funds
PropertylBuilding Fund
United Appeal
Geiieral fv1i>>ivwl> Fund
World Development
Chlldren's Society
Christian Ald
Earl HaiR Fund
Other charitable objects
Harvest Appeal
From Church Organisations
Sunday School
Presbyterian Women
Youth Fellowship
Friendship aub
Boys Brigade
Girls Brigade
Bowling Club
JUMPYouth Club
Mothers & Toddlers
133,632
860
14,293
15,342
7,093
562
2,124
958
1,825
16,474)
17,639)
14,208)
12,1241
19581
11,8251
{501
1251
18,868)
(546)
13,646)
(124)
796
11,500)
142,376
1,110
9,147
150)
50
25
11,000)
15551
13241
11,0001
15551
(1,9781
I,ooo
565
11,0001
301
1,588
18
1,076
2,189
4,386
1.298
1,142
309
311
2,566
18
1,001
2,961
8,981
2,292
1,120
309
2,302
136
3,571
7,513
1,540
12111
(3,317)
13,6791
1246)
(221
{751
254
13,8341
1,294
{22)
518
761
13001
161,092
42,991
132,657) (10,3341
766
172,192
Endowment Funds
Investments
8,339
8,339
8,339
8,339
Total
628,838
145,515 (147,6621
(2,1471
626,691
26

Presbyter
an
FIRsf DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvd)
31 December 2024
16. FUND BALANCES
Fund
Balance at
start
Recelpts
Piyment
Surplus I
IDeficlt)
Transfer Blllance at
end
unrestrlrt•d Funds
General Revenue
459,407
102,524 1115,005) 112,481)
(7661
446,160
459,407
102,524 {115,005) 1114811
1766) W16D
Rertrftted Funds
PropertylBuildln8 Fund
Unlted Appeal
General Mlsslons Fund
World Development
Chlldren's Soclety
Chrlstlan Ald
Earl Halg Fund
Other charltsble oblerts
Harvest Appeal
From Church Organlsatlons
Sunday School
Presbyterian Women
Youth Fellow3hlp
Friendshlp Club
Boys 8rlgade
Girls Brlgade
Bowlln8 aub
JUMP Youth Club
Mothers & Toddlers
133,632
860
14,293
15,342
7,093
562
2,124
958
1,825
16.474)
17,639)
14,208)
{2,124)
(958)
(1,825)
150)
125)
(8,868)
{5461
(3,6461
11241
796
(1,500)
142,376
1,110
9,147
(50)
50
25
(1,000)
(555)
{324)
(1,0001
(5551
11,978}
I,ooo
565
Ii,000}
301
1,588
18
1,076
2,189
4,386
1,298
1,142
309
311
2,566
18
1,001
2,961
8,981
2,292
1,120
309
2,302
136
3,571
7,513
1,540
1211
(3,317)
13,679)
(2461
(22)
{751
254
(3,8341
1,294
(22)
518
761
1300)
161,092
42,991
132.657) 110,334)
766
172.192
Endowment Funds
Investments
8.339
8,339
8.339
8,339
Total
628,838
145.515 1147,6621
12,1471
626,691
26

Presbyter
an
FIRST DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTE5TO THE ACCOUNTS (convd)
31 December 2QZ4
14. CASH AT BANK AND IN HAND
2024
2023
Cash at Bank
Cash In Hand
320,531
1,928
322,459
338,861
338
339,199
15. CREDITORS
2024
2023
Accruals
1,600
1,600
3,150
3,150
25

Presbyter
an
FIRsf DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCTrI IN IRELANO
NOTESTO THE ACCOUNTS (cont'd)
31 December ZOZ4
12. TANGIBLE FIXED ASSErs
Land &
Bulldlngs
Total
Cogt
At beginnln8 of the yèar
Addltions
Disposals
At •nd of the year
415,885
415,885
415,885
415,885
Depreclatlon
At beginning of the yéar
Deprnclatlon
DIspo5als
At end of the year
166,637
8,198
166,637
8,198
174,835
174,835
Net book value at beglnnln8 of the year
Net book value at end of the year
249,248
241,05D
249,248
241,050
The maln church is a listed buildin8, therefore has been treated as a herrtage asset, and not includèd In
the accounts. The maln church is fully Insured for a value of £974,829, as at 31. October 2017.
13. DEBTORS
2024
2023
Glft Ald Recoverable
A¢crued Income (IR 22123 PAYE
&so)
63,302
40,528
1,480
64,782
3,015
43,543
24

Presbyter
an
FIRsf DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conYd)
31 Decernber ZQZ4
11. PENSION COSTS
The minlster of the congregation is a member of the Presbyterlan Church In Ireland Penslon Scheme
(2009). This is a scheme operated by the Pr•sbyterlan Church in Ireland, a separate registered charity.
The con8re8atlon pays an a&ses3ment to the Presbyterl¥n Church Sn Ireland equlvalent to the employerfs
penslon contributlon for the kheme and based on the stipend paid to the minlster. The Presbyterian
Church In Ireland Pension Schéme (2009) is a funded Scherne of the defined b•nèflt type, provldln8
deflned benefits basad on career average revalued salary. The Schem• has assets h•ld in a separatèly
admlnlstered fund mana8ed by a board of truste•s. The Presbyterlan Church and the Sch&me Trustees
have agreed a fundin8 plan to ensure th• Scherne Is sufflclently funded ts meet current and future
obligatlons,
The contributlons made b¥ the con8re8ation durlng the year were,
Total
Funds
2024
Total
Funds
2023
Contrlbutlons
8,843
8,422
23

Presbyter
an
FIRsf DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conyd)
31 DeGember Z024
10. EMPLOYEES
Employment Costs
Totol
Funds
1024
Total
Funds
2023
Mlnlst•rs Stlpend
Mlnlsters Allowance
Wages and Salaries
Employers National Insurance
Social Securlty Costs
Other costs
36,845
8,007
13,446
3,830
35,091
8,126
13,076
3,699
317
208
62,445
60,200
Number of Employees
The average number of employees, including the mlnister of the con8reEatlon, expressed as full tim•
equlv?Jents, dyring the year was;
Total
2024
Total
2023
Av•rooe number of trnploy¢¢?
There were no employees in receipt of employee benefits in •xcess of £60,0￿.
22