Drumhlllery Congregation of the Presbyterian Church In Ireland Statement of Flnancial Act5vlty IReceipts and Payments Accountl for the Year Ended 31 DeeembÈr 2022 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Recelpts DonatlOn5 & Legacles Charitabl@ Activities Other tradlftg artivities Investment income Cther income 18,526 162 364 30 1,731 8,156 3,183 26,682 3,345 364 83 1,731 41,830 2,016 350 105 225 53 Total Recelpts 20,813 11,392 32,205 44,526 Payments Raising Funds Charitable ActlvStSes 335 30,972 335 38,353 298 31,869 7,381 Total Payments 31,307 7,381 38,688 32,167 Net Receipts I Payments Transfers net 110.4941 4,011 16,4831 12,359 Net movement Sn funds 110,4941 4,011 16,4831 12,359 Funds brought forward 01 January 24,752 72,885 18,257 115,894 103,S35 Deduct non ca5h/bank related Endowment Funds Funds carried forward 31 December li 14,258 76.896 18,257 109,411 115,894
Drumhlllery Congregatlon of the Pre5byterlan Church Sn Ireland Statement of Assets and Liabilities as at 31 Detember 2022 Unrestrirted Funds Restricted Funds Endowment Fund5 Total 2022 Total 2021 Funds Reconciliation Bank and cash at start of year 24,752 72,885 18,257 115,894 103,535 Net movement in funds 110,4941 4,011 16,4831 12,359 Bank & cash at end of year 14,258 76,896 18,257 109,411 115,894 Bank & Cash Balances Bank Deposlt Account5 Bank Current Accounts Cash In Hand 18,257 91,154 18,257 97,428 209 Total 109,411 115,894 Memorandum Note Only Other Assets Fixed Assets Investment5 io Approved by trustees on 0710512023 and signed on its behalf bv.. Trustee Mr Ivan Orr Trustee Mr Ala5talr Mltchell Date: 07105/2023 Date.. 0710512023
Drumhlllery ConBregat5on of the Presbyter5an Church in Ireland Notes to the Accounts- Year Ended 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS s the totrl Income of the congregatlon Is less than £250,000 the congregatlon have elected in accordance with the provlslons in The Charities IAccounts and Reports RegulatÈons (Northern Irelandl 2015 to prepare its accounts on a receipts and payment5 basis. FUND ACCOUNTING Endowment fund5 3re funds, the capltal of which must be retained either permanently or at the congregatton's discretion,. the Income derived from the endowment 15 to be used either as restrlcted or unrestricted income funds dependlng upon the PUTP05e for whlch the endowment was established in the first place. Restricted funds comprise lal income from endowment5 which 15 to be expended only on the restricted purpose5 intended by the donor and Ibl revenue donation5 or grants for a specific congregational activity intended by the donor. Where these funds have unspent balance5, interest on thelr pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. RECEIPTS 2. DONATION5 & LEGACIES Unrestrirted Funds Restrirted Funds Endowment Funds Tot31 2022 Total 2021 Recorded Givlng Loose collL2Ctions Donations & gifts Gift Ald Legacles & bequests 17,436 3,014 316 4,331 20,450 316 4,684 508 724 24.944 203 10,605 5,383 695 353 508 229 495 18,526 8.156 26,682 41,830 3. CHARITABLE ACTIVITIES UnrestTlCted Funds Restricted Funds Endowment Funds Totsl 2022 Total 2021 Income from charitable activlties & fundralslng Membe¥5hip Fee5 Grants 162 1,163 620 1,400 1,325 620 1,400 206 210 1,600 162 3,183 3,345 2,016 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restricted Funds Endowment Funds Total 2022 Total 2021 Letting of Premises 364 364 350 364 364 350
Drumhlllery Congrègation of the Presbyterian Church In Ireland Notes to the Accounts- Year EndÈd 31 December 2022 5. INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Totsl 2022 Total 2021 Deposit Interest Bequest Interest 29 50 79 65 40 30 53 83 105 6. OTHER INCOME Unrestrlcted Funds Restricted Funds Endowment Fund5 Total 2022 Total 2021 Other 1,731 1,731 225 1,731 1,731 225 PAYMENTS 7. RAISING FUNDS Unrestricted Funds Restrirted Funds Endowment Funds Total 2022 Total 2021 Church Envelopes 335 335 298 335 335 298 8. CHARITABLE A1vITE5 Unrestricted Funds Restricted Funds Endowment Fund5 Total 2022 Total 2021 General Assembly Presbytery Fees Mlnistry & Support Staff Congregatlonal runnSng expenses Donations to Mi55ions and Charities Governance costs 5,881 2,023 14,952 7,396 5,881 2,023 14,952 10,291 4,486 720 4,851 232 16,022 6,519 4.005 240 2,895 4,486 720 30,972 7,381 38,353 31,869
Drumhlllery Congregatlon of the Presbyterian Church In Ireland Notes to the Accounts- YÈar Ended 31 December 2022 g. FIXED ASSErs The congregation owns the Church premises sltuated at 56 Drumhillery Road BT60 3QB and the associated fixtures, fittings, plant and machinery. The buildings and contents have an insurance value of £1,329,323 at last renewal date 31st October 2022. 10. INVESTMENTS The congregation has the following investments. Amounts are shown at market v3lvation. Totsl 2022 Total 2021 Endowment Investments 18.257 18,257 18,257 18,257 11. FUND BALANCES Balance at start Receipts Payments 5urplus/ (Deficit) Transfers nett Balance at end Unrestricted Fund5 General 24,752 20,813 31,307 110,4941 14,258 24,752 20,813 31,307 110,4941 14,258 Re5trlrted Funds Repair & Organ Fund United Appeal General Mission Fvnd Orphafj Socletv World Development Appeal Tuesday Fellowship Minlster Bequest Moderators Appeal Sabbath School Student Bursary Fund pw Glrls Brlgade CE Fit for Life Ladles Breakfast 68,276 4,001 1,439 297 1,438 3.704 71,980 666 90 80 666 260 509 30 350 589 90 30 121 30 925 30 455 314 3,428 925 23 455 120 2,972 209 28 35 75 2,926 209 404 129 194 269 3,382 456 12091 404 129 72.885 11,392 7,381 4.011 76,896 Endowment Funds Bequests Account Requests Account 7,257 11,000 7,257 11,000 18,257 18,257 Totsl Fun(Js 115,894 32,205 38,688 16,4831 109,411