Drumhlllery Congregation of the Presbyterlan Church In Ireland
statement of Financial Artivlty (Recelpts and Payments Account) for the Year Ended 31 December 2023
Note
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Recerpts
Donation5 & Le8acie5
Charitable ActSvities
Other trading activitles
Investment income
Other income
33,401
247
380
15
1,328
11,405
3,966
44,806
4.213
380
341
1,328
26,682
3,345
364
83
1,731
326
Total Recelpts
Payments
Raising Funds
Charitable Activitles
335
31,761
335
39,299
335
38,353
7,538
Total Payments
Net Recelpts I Payments
Transfers net
3.275
1,0931
8,159
1,093
11,434
16,4831
Net movement in funds
2,182
9,252
11,434
16,4831
Funds brought forward 01 January
76,896
109.411
115.894
Dedutt non cash/bank related Endowment Funds
Funds carrled forward 31 December
li
120 845
109 411

Drumhlllery Congregatlon of the Presbyterlan Church In Ireland
Statement of Assets and Llabllltle5 as at 310ecember 2023
Unrestlicted
Funds
Restrirted
Funds
Endowment
Funds
Total
2023
Total
2022
Funds Reconcillation
Bank and cash at start of year
14,258
76,896
18,257
109,411
115,894
Net movement in funds
2.182
9.252
11.434
16 4831
Bank & cash at end of year
120 845
109411
Bank & Cash Balances
Bank Deposlt Accounts
Bank Current Account5
Cash In Hand
18,257
102,588
18,257
91,IS4
Tgtal
120 845
109411
Memorandum Note Only
Other Asseis
Fixed A$5ets
Investments
io
Approved by trustee5 on
20th Ma
2024
and signed on its behalf by..
Ika, l/(
Trustee
Mr Ivan Orr
Trustee
Mr Alastalr Mltchell
Date.- 20th Ma
2024
Date.. 20th Ma
2024

Drumhlllery Congregation of the Presbyterian Church In Ireland
Notes to the Accounts- Year Ended 310ecember 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total Income of the congregatlon is less than £250,OQO the congregatlon have elected In accordance with the provlslons in The Charities (Accounts
and Reports Règulations (Northern Ireland) 2015 to prepare Its accounts on a recelpts and payments basls.
FUND ACCOUNTING
Endowment funds are funds, the capltal of whlch must be retained either permanently or at the congregation's discretlon,. the income derived from the
endowment Is to be used either as restrlcted or unre5trlcted Income fund5 dependlng upon the puipose for which the endowment was establlshed In the
first place.
Restricted funds comprise lal income from endL>wment5 whlch Is to be expended only on the restritted purposes Intended by the donor and Ibl revenue
donations or grants for a speclfic congregatlonal activity intended by the donor. Where these fvnd5 have unspent balances, Interest on thelr pooled
investment Is apportioned to the Individual funds on average balance bas15.
Unrestricted funds are income fund5 wh5ch are to be spent on the congregatSon's general purposes.
Deslgnated funds are general funds set aside by the congregatlon for use In the future.
RECEIPTS
2. DONATIONS & LEGACIES
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded Glvln8
Loose collections
Donatlons & gifts
Glft Ald
Legacie5 & bequests
22,196
3,645
224
3,960
3,lOQ
476
25,841
224
6,156
11,888
697
20,450
316
4,684
508
724
2,196
8,788
221
3. CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Income from charltable actSvltles & fundraising
Membershlp Fees
Grants
247
1,966
800
1,200
2,213
800
1,200
1,325
620
1,400
247
4. OTHER TRADING AcfiviTIES
Unrestrlcted
Funds
Re5trlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Letting of Premises
380
380
364
380
380
364

Drumhlllery Congreeation of the Presbyterian Church In Ireland
Notes to the Accounts- Year Ended 31 December 2023
5. INVESTMENT INCOME
Unrestricted
Funds
Restrirted
Funds
Endowment
Funds
Total
2023
Total
2022
Deposit Interest
Bequest Interest
13
323
336
79
15
326
341
83
6. OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Fund5
Total
2023
Total
2022
Other
1,328
1,328
1,731
PAYMENTS
7. RAISING FUNDS
Unrestricted
Funds
RestrScted
Fund5
Endowment
Funds
Total
2023
Total
2022
Church Envelopes
335
335
335
335
335
335
8. CHARITABLE ACTIVITES
Unrestrlcted
Fvnds
Restrlcted
Fund5
Endowment
Funds
Total
2023
Total
2022
General Assembly
Presbytery Fees
MSnistry & Support Staff
Congregational running expenses
DonatSons to MissSons and Charlties
Governance costs
4,499
252
17,461
,719
50,
780
4,499
252
17,461
12,912
3,395
780
5,881
232
16,743
10,291
4,486
720
4,193
3,345

Drumhillery Congregation of the Prèsbyterlan Church In Ireland
Notes to the A£¢ounts- Year Ended 31 December 2023
9. FIXED ASSETS
The congregation owns the Church premises sltuated at 56 Drumhillery Road BT60 3aB and the assocrated fixtures, fittlnEs, plant and machinery.
The bulldings and contents have an Insurance value of £1,411,741 at last renewal date 31st October 2023.
10. INVESTMENTS
The congregation has the followlng investments. Amounts are shown at market valuatlon.
Total
2023
Total
2022
Endowment Investments
18.257
18.257
11. FUND BALANCES
Balance
at start
Receipts
Payments
Surplus1
(Deflcltl
Transfers
nett
8alance
at end
Unrestrl¢ted Funds
General
14,258
35,371
32,096
3,275
1,093
16,440
Restrlcted Funds
Repair & Organ Fund
Unlted Appeal
General Misslon Fund
Orphan Society
World Development Appeal
Tuesday Fellowshlp
Mln15ter Bequest
ModeratOT5 Appeal
Sabbath School
Student Bursary Fund
pw
GSrls Brigade
CE
Flt for Life
Ladles Breakfast
71,980
6,847
3,203
866
2,094
5,981
1,109
77.961
2,016
666
475
582
30
906
666
475
582
475
582
30
218
28
218
12221
218
35
250
187
269
3,382
374
3,969
191
4,136
183
11671
452
3,215
404
129
404
129
Endowment Fund5
Bequests Account
Requests Account
7,257
11,000
7,257
11,000
Total Funds
109 411
120 845