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 A￿1vITE5
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