Drumhillery Congregation of the Presbyterfan Church In Ireland
Statem•nt of Financial Aetivity IReeeSpts and Payments A¢countTr for thè Yeaf ETkdod 31 Decembar 2024
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Fund5
Total
2024
Total
2023
ReceÉpts
Donations & Legacies
Charitable Activitles
other trading activities
Investment income
other income
35,910
565
386
8230
4568
44,140
5,133
386
44.80
4,21
38
34
1,32
82
4,886
889
4,889
Total Receipts
Payments
Raising Funds
Charltable Actimties
345
37.087
345
51,836
33
39,29.
14,749
Total Payments
Net Receipts I Payments
Transfers net
4,397
1621
fl,141)
62
3,256
11,43.
Net movement in funds
4.335
11,0791
3,256
11.43,
FiJnd% hrnEight frTrrward 01 Jartiiary
16.440
86.148
18,257
120,845
109.41..
Deduct non cashlbank related Endowment Funds
Funds carriéd forward 31 December
li
20 775
85
69
124 101

Drumhillery Congregation of the Presbyterlan Churth in Ireland
Statement of Assets and liabilities as at 31 December 2023
Unrestricted
Funds
Restricted
Fund5
Endowment
Funds
Totsl
2024
Total
2023
Fund5 Reconciliation
Bank and cash at start of year
16.440
86,148
18,257
120.845
109,411
Net movement in fund5
4.335
11.0791
3.256
11,434
Bank & cash at end of year
85.069
124 101
120 845
Bank & Cash Balances
Bank Dep051t Accounts
Bank Current Accounts
Cash In Hand
18,257
105,844
18,257
102,588
Total
124 101
120 845
Memorandum Note Onty
Other Assets
Fixed Assets
Investsnents
io
Approved bytru5tee5 on
2710312025
and signed on its behalF by.
9(
Trustee
MI Ivan Orr
Trustee
Mr Alastair Mitchell
Date- 2710312025
Oate- 2710312025

Drnmhillery Congregation of the Presbyterlan Church In Ireland
Not@g to tho Aecounts- Year End•d 31 Dae•mb•r 2024
AccouwllNG POUCIES
BASIS OF FINANCIAL sfATEMENTS
As the tgtal income of the congregation is less than £250,LKQ the congregation have elected in accordance wfth the provlsions in The Charities
(Accounts and Reports ReEulation5 {Northern Ireland) 2015 to prepare its accounts on a receipts and payments ba515.
FUND AccouNnNG
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's dis¢retlon: the income derived from
the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for whi¢h the endowment was
established in the first place.
Restricted funds eomprlse lal income from endowments whlch is to be expended only on the restricted purposes Intended by the donor and (bl
revenue donatlons or grants for a spècific congreEatlonal actlvity 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 basi5.
un￿strICted funds are income funds which a.-e to be spent on the congregation's general purposes.
Designated funds are gèneral l(rnds set aside by the congregation for use in the future.
RECEIPTS
2. DONATIONS & LEGACIES
Unrestricted
Funds
Restritted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded Giving
Loose collections
Donations & gifts
Gift Aid
LoRacies & bequests
27.667
1.475
301
4,360
1.511
29,142
301
5,535
8,299
8S3
25.84]
22£
6,15
11,88E
69è
1.175
6,788
280
35.910
8.230
3. CHARITABLE ACTNITIES
Unrestricted
Fsjnds
R•stricted
Funds
Endowment
Funds
Total
2024
Total
2023
Income from charitable activities & fund￿lsIng
Membership Fees
Grants
565
1560
675
2333
2,125
675
2,333
80C
1.2(
565
5,133
4. OTHER TRADING ACTMTIES
Unrestrirt•d
Restricted
Funds
Endowmpnt
Total
Tot?1
Funds
Funds
2024
2023
Letting of Premises
386
38C
386
386

Drumhillery Congregation of the Presbyttrfan Church kn Irèland
Natex to the Accounts- Year Inded 31 De￿￿be[ 2024
5. INVESTMENT INCOME
Unrestrirted
Funds
Restrirted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit Interest
Bequest Inte￿$t
28
54
196
693
33
639
82
889
34
& OTHER INCOME
Unrestrieted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Reimbrustment from Keady & Vinecash Presbyterian
Church
Graveyard Fees
Reimbrustment from Organisations for Light & Heat
Rèfund of Expènses
2.911
1.20Q
775
2.911
1,200
775
37
951
4,886
4,889
1,32.,
PAYME￿ts
7. RAISING FUNDS
Unre5trirted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Church Envelopes
345
345
345
345
8. CHARrrABLE ACTriirES
tlnrestrictsd
Funds
Restrrcted
Funds
Endowment
FLEnds
Total
2024
Total
2023
Gèneral Assembly
Presbytery Sees
Ministry & Support Staff
Congregational running expenses
Donations to Missions and Charities
Governance costs
3,939
115
18,114
14.139
3,939
115
18,114
20,670
8,218
25
17,461
6531
8,218
78C

Drumhillery Congregation of the Presbyterian Church in Ireland
Notes to thè AcctyJnts- Year Endod 31 DÈ¢Èmber 2024
9. FIKED 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 £1,458,328 at last renewal date 31st October 2024.
10. INVE5TMENT5
The CDngregation has the following investments. Amounts are shown at market valuation.
Total
2024
Total
2023
Endowment Investments
18,257
18257
18,257
11. FUND BALANCES
Balan
at stsrt
Receipts
Paymènts
Surplus/
IDefKitl
Transfers
nett
Balance
at end
Unrestricted Funds
General
16.440
41,829
37,432
4,397
1621
621
Restricted Funds
Repair & Organ Fund
United Appeal
General Mission Fund
Presbyterian Orphan Society
World Dèv$lapment Appeal
Tuesday Fellowship
Minister Bequest
Moderator5 Appeal
Sunday School
Studént gyr53ry Fund
pw
Girls Brigade
CE
Fit for Life
Ladies Breakfast
77.961
2.016
5.267
2.410
2W2
4,426
221
2,425
12,0161
12211
14751
80,381
475
582
30
329
598
1.180
3C
48
48
218
142
218
12181
1621
62
452
3.215
301
4.575
IE
4.708
141
11331
3.082
404
129
86.148
13,608
14,749
11,1411
62
85,069
Endowment Funds
Bequests Account
Requests Account
7.257
li,¢)J)
7,257
11,000
Total Funds
52.181
124 101