an
ORUMINN15 CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (NIC1050261
STATEMENT OF HNANCIAL ACTIVffY (Recelpts and Payrnents Account)
For the year ended 31 December 2023
Unrestrfc*d Restrlcted
Funds
Funds
2023
Total
2022
Total
Note
Recelpts
Donati￿5 and legacies
Charitable activities
Investment Income
Other Income
85.535
916
17,217
5,797
102.752
6.713
1.923
606
107,119
7.454
545
61
Totsl Recelpts
88,036
23,958
111.994
115.153
Payments
Raising FurKIs
Charitable activities
475
64.390
475
475
90,194
22.019
64,865
7,024
22,019
86,884
7,024
90,669
4,223
12,177
Purchase of Fixed Assets
Loan Repawients
Total Payments
71,889
22,019
93.908
107,069
Net ReceiptsllPairynents)
16.147
1.939
18,086
Transfers between Funds
15,362)
5.362
Net M(Nement in Funds
10.785
7,301
18,086
8,084
Funds brought forward
89.765
55.962
145,727
137.643
Funds carried forvrdrd
io
l(K).550
63,263
163,813
145,727

an
DRUMINNIS COt4GREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND
STATEMENT OF ASSEtS AND LIABILMES
As at 31 December 2023
Note Unrestrirted
Funds
Restricted
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at Start of year
Net movement in funds
89.765
10,785
55,962
7.301
14S,727
18,086
137.643
8,084
Bank and Cash at end of year
l(K),550
63,263
163,813
145,727
Bank & Cash Balances
Bank Current Accounts
163.813
145,727
Fixed Assets
Fixed Assets
2.527,333
2.684.028
Other Assets
Gift Aid receivable on donations
15,979
16,151
Investments
General Investment Fund
18.791
18,775
Liabilities
Church 8uilding Bank Loan
Opening Balance
Interest
Loan Repayments
12,177
112.177)
Closing Balance
Approved by the Kirk Session at a meeting on 22nd ottober 2024 and signed on its behalf by:
Name:
L4Y
Signature-
Signature-
Date..
IL
Date:

an
DRUMINNIS CONGREGATION OF TrIE PRESBYTERIAN CHURCH IN IREiAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the totsl income of congregati¢M is less than £250.(XX) the congregation have elected in
accordance with the w0visic￿5 in The Charities (Accounts and Rewrts Regulations {Northern Irelarnl)
2015 to prepare its accwnts on a receipts and payments basis.
FUNO ACCOUNTING
Endowrnent funds are funds, the capitsl of which must be retsined either perrnanently or at
ton8regatlon's discretion", the income derived from endowment is to iE used either as restricted or
unrestricted income funds depending UFon the pur[￿rae for which the endowment was established in
the first rAace.
Restricted funds comprise la) income from endowments which is to be expended only on the restricted
purposes intended lry the don￿ and {bl revenue donations or grants a specific con8regational
activity intended by the donor. Where these funds have unspent balances, irrterest ￿ their ￿￿{ed
investment is apportioned to the irdividual funds on an average balance basi&
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
Unrestrlcted
Funds
Restrirted
Funds
Total
Total
2022
Recorded givin8
Lts)se tollettions
Donations and gifts
Gift Aid
71.702
8.993
4,596
1,310
2,318
80,695
4.596
1,310
16.151
84,102
3,167
13,833
19,048
85,535
17,217
102,752
107,119

DRUMINNIS CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAPID
NOTES TO THE ACCOUNTS
31 December 2023
CHARrrABLE AcnvmES
Unrestrirted RestrKted
Funds
Funds
Total
2023
Total
2022
Income from activities
Income from organisations
Grants
916
916
3.452
2.345
397
5.898
1.159
3.452
2.345
916
5.797
6.713
7.454
INVESTMENT INCOME
Unrestrirted
Funds
Restrirted
Funds
Total
2023
Total
2022
Deposlt interest
1.923
1,923
OTHER INCOME
Unrestrirted
Funds
Restricted
Funds
Total
2023
Total
2022
Other interest
545
61
545
61
RAISING FUNDS
Unrestrirted
Funds
Restrirted
Funds
Total
2023
Total
2022
FWO envelopes
475
475
475
475
475
475

Presbyter
an
DRUMINNIS CONGREGATION OF THE PRESBYTERIAP4 CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
CHARrrABLE AcnvmES
Unrestrlrted Restrlcted
Funds
Funds
Total
2023
Total
2022
General Assembly A55essments
Presbytery fees
Ministry and supwrt stsff costs
Congregational running expense5
Donations to missi(¥￿ and charities
11.764
395
27,133
24.198
11,764
395
27.133
36,172
10.945
14.868
367
26,017
37.120
11,822
11,974
10.045
64.3
22,019
86,409
90,194
FIXED ASSErs
The congregatlon the Church wemises situated at 146 Hamiltonsbawn Road. Arma8h B T60 ILY
and the associated fixtures, fittin8s, plant and machinery. These have an insur3r￿e value of £2.684.028.
INVESTMENTS
The congregation has the follo￿Thn8 investments. Am¢xmts are sPK)wn at market valuation.
2023
2022
General Investrnent Fund
18,791
18.775
18,791
18,775

an
DRUMINNIS CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvd)
31 t>ecember 2023
10. FUND BALANCES
Surplus1
Deficlt clo￿nI Transfer
Openln8 Recelpts Payrnents
Closlng
Restrirted Funds
General Account
Property/Repair
Sunday School
45
50.436
1,451
828
458
433
1.761
550
6,667
7,715
221
1.290
1.253
5,092
1,170
550
10.045
3,677
(3.378) 13.333)
4,038
54,474
221
1.672
647
1.475
450
1.511
1.055
597
3.362
29
54,474
1.672
1.475
450
3,511
1.055
597
643
1.261
4.014
1.876
503
Chatterbox
88
Youth Club
Owls
1.078
1706)
47
55.962
23,958
22,019
1.939
57,901
5,362
63,263
Unrestrlcted Funds
General Account
89,765
88.036
71,889
16.147 105,912
15,362} I￿,550
89,765
88,036
71,889
16.147 105,912
(5,3621 1(N),550
Funds Totsl
145,727 111,994
93,908
18.086 163.813
163,813