Presbyter
an
SECOND DONEGORECONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2022
Note, * Unrestricted
Funds
Restrlrted Endowment
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
61,728
1,352
53
11,438
22.190
1,005
605
30
83,918
2,357
658
11.468
70,185
500
51
12,198
500
74,571
23,920
98,491
83,434
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
74,571
23,920
98,491
83,434
Payments
Raising funds
Charitable activities
Investment cost5
Other
(287)
(34,827)
(287)
(103,145) (90,244)
(68,318)
(32,191)
(68,318)
(35,114)
1103,433) 1122,435)
Purchase of Investments
Purchase of fixed asset5
Loan Repayments
Total Payments
(68,318)
(35,114)
(103,433) (122,435)
Net receipts / (payments)
Transfers between funds
6,253
(2.501)
(11,194)
2,501
(4,941) (39,001}
Net movement in funds
Funds brought forward
3,752
69,333
(8,693)
96,162
(4,941) (39,001)
165,495
204,496
Funds carried forward
12
73,085
87,469
160,554
165.495
15

an
SECOND DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconcillation
Bank and Cash at start of year
Net movement in funds
69,333
3,752
96,162
(8,693)
165,495
204,496
(4,941) (39,001)
Bank and Cash at end of year
73,085
87,469
160,554
165,495
Bank & Cash Balances
Bank Current Accounts
Bank Deposit Accounts
Cash in Hand
86,595
73,600
359
91,674
73,600
221
160,554
165,495
Other Assets
Fixed Assets- Note 10
Investments- Note 11
2,606,231 2,606,231
639,482
639,482
3,245,713 3,245,713
Liabilities
Loans
Other
Approved by the Kirk Session at a meeting on 23rd May 2023 and signed on its behalf by
[Name] yl
[Date]
23- tyl 15
16

an
SECOND DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2021
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elected in
accordance with the provisions in The Charities (Accounts and Reports Regulation5 (Northern Ireland)
2015 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived from the endowment is to be used either as restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted
purposes 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 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.
DONATIONS AND LEGACIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
51,670
833
7,639
1,586
10,652
9,683
1.598
257
62,322
10,516
9,237
1,843
48,954
1,964
9,227
2,464
61,728
22,190
83,918
62,609
17

an
SECOND DONEGORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2021
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Grants
300
1,052
300
1,647
500
595
500
500
1,352
1,005
2,357
500
OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Fund5
Total
2022
Total
2021
Membership Fees
Letting of premises
Trading income
605
605
53
53
51
53
605
658
51
5. INVESTMENT INCOME
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Deposit interest
Rents investment properties
Other investment income
497
10,941
503
10,941
24
141
11,282
775
24
11,438
30
11,468
12,198
18

Presbyter
an
SECOND DONEGORE CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2022
OTHER INCOME
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Fund5
Total
2022
Total
2021
Insurance claims
Other income
500
500
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
287
287
287
287
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
General A55embly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
Other expenditure
10,988
146
36,770
20,414
10,988
146
36,770
35,649
19,592
10,600
468
28,810
35,608
14,338
15,235
19,592
420
68,318
34,827
103.145
90,244
19

an
SECOND DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
Investment properties expenses
P.M.S investment written off
32,191
32,191
10. FIXED ASSETS
The congregation owns the Church premises situated at 88 Connor Road, Parkgate, BT39 ODU and the
associated fixtures, fittings, plant and machinery. These have an insurance value of £2,606,231.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
General Investment Fund
Property
Other investments
53,232
400,000
186,250
53,232
400,000
186,250
639,482
639,482
20

Presbyter
an
SECOND DONEGORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvd)
31 December 2022
12. FUND BALANCES
Fund
Balance
at start
Recelpts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
Temporary
69,333
30
74,571 (68.285)
(33)
6,286
(33)
(2,501)
73,082
(3)
69,363
74,571 (68,318)
6,253
(2,501)
73,085
Restricted Funds
Renovation
Building
Manse
United Appeal
Mission
Tear Fund
Presbyterian Childrens Society
Christian Aid
World Development
Scripture Union Schools
Belfast City Mission
Rev Torrens Ukraine App.
Moderator Ukraine App
Holiday Bible Club
Dunamuggy Friendship Hour
Escape
Junior Christian Endeavour
Presbyterian Women
Bowling Club
8,301
68,891
11,046
6,063
12
12
3.510
2.815
800
575
355
(9,159) {3,096)
12
(2,380) (2,368)
{5.315) (1,805)
(4.795) {1,980)
(800)
(575)
(355)
8,301
68,891
11,046
1,805
4,079
2,099
79
79
(1,000) {I,000)
(1,000) (1,000)
(3,950)
(1,180)
(218)
(2,506)
(4)
(184)
(1,447)
(246)
1000
1000
3,950
1,180
594
2,084
678
1.002
901
179
702
304
376
(422>
14)
(164)
(42)
299
(1,054)
580
897
15
660
353
20
1,405
545
(250)
96,162
23,920 (35,114) (11,194)
2,501
87,469
Endowment Funds
Total
165,495
98,491 (103,433)
(4.941)
160,554
21