DRUMINNIS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND INIC105026)
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
For the year ended 31 December 2024
Unrestrirted
Funds
Restricted
Funds
2024
Total
2023
Total
Note
Receipts
Donations and legaaes
Charitable artivities
Investment Income
Other Income
98,101
440
1.757
17,283
8.833
1.338
72
115,384
9,273
3,095
72
102,752
6,713
1.923
606
Totsl Receipts
l(Ki,298
27,526
127,824
111,994
Payments
Raising Funds
Charitable artivities
433
65,767
433
93.726
475
86,409
27.959
66,200
27,959
94,159
86,884
7.024
Purchase of Fixed Assets
Total Payments
66.200
27,959
94,159
93,908
Net Receipts/lPaymentsl
34,098
14331
33.665
18.086
Transfers between Fund5
13,947)
3.947
Net Movement in Funds
30.￿1
3,514
33.665
18.086
Funds brought forward
l(M).550
63,263
163,813
145,727
Funds carried forward
io
130,701
66.777
197,478
163,813

an
DRUMINNIS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
sfATEMENT OF ASSETS AND UABIUTIES
As at 31 Decernber 2024
Note Unrestrirted
Funds
Restrirted
Funds
Total
Funds
2024
Total
Funds
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
100,550
30,151
63.263
3.514
163.813
33.665
145,727
18,086
Bank and Cash at end of year
130.701
66.777
197,478
163,813
Bank & Cash Balances
Bank CurrentAccounts
197,478
163,813
Fixed Assets
Fixed Assets
2.772,601
2.684.028
Other Assets
Gift Aid receivable on donations
15,979
Investrnents
General Investment Fund
19,115
18,791
Liabilities
Total liabilities
Approved by the Kirk Session at a meeting on 20th Ottober 2025 and signed on its behalf by:
Name:
Name:
Lt4c
Signature..
Signature-
Date..
Date:
10 ty O&E. 2oig

DRUMINNIS CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IREiAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POUCIES
BASIS OF FINANCIALsfATEMENrs
As the total income of the congregation is less than £250,QKQ the congregation have elected in
accordance with the provisions inThe Charities (Accounts and Reports Regulations {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 restritted or
unrestritted income funds depending upon the purpose for which the endowmentwas established in
the first place.
Restrirted funds comprise (al income from endowments which is to be expended only on the restritted
purposes intended by the donor and {b) revenue donations or grants for a specific congregational
attivity intended by the donor. Where these funds have unspent balances, interest on their pooled
investment is apportioned to the individual funds on an average balan￿ 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
Restrirted
Funds
Total
2024
Total
2023
Recorded giving
Loose collections
Donations and gifts
Gift Aid
83.637
8.560
92,197
4.6CKI
2,248
16,339
80,695
4,596
1,310
16,151
2.248
1.875
14,464
98,101
17,283
115,384
102,752

DRUMINNIS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE AcllviTIE5
Unrestricted
Funds
Restricted
Funds
Totsl
2024
Total
2023
Income from activities
Income from organi5ations
Grants
440
16
5,031
3,786
456
5.031
3.786
916
3,452
2,345
8.833
9,273
6,713
INVESTMENT INCOME
Unrestrirted
Funds
Restrirted
Funds
Total
2024
Total
2023
Deposit interest
1,757
1,338
3,095
1,923
1,757
1,338
3,095
1,923
OTHER INCOME
Unrestricted
Funds
Restrirted
Funds
Total
2024
Total
2023
Other interest
72
72
606
72
606
RAISING FUNDS
Unrestricted
Funds
Restrirted
Funds
Total
2024
Total
2023
FWO envelopes
433
433
475
433
433
475

DRUMINNIS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conyd
31 December 2024
CHARITABLE AcnviTIES
Unrestricted Restrirted
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and supportStaff costs
Congregational running expenses
Donations to Missions and charities
13.095
526
28.259
23.887
13,095
526
28,259
39,092
12,754
11.764
395
27.133
36,172
10,945
15,205
12.754
65.767
27,959
93.726
86,409
FIXED ASSErs
The congregation owns the Church premises situated at 146 Hamiltonsbawn Road. knmagh BT60 ILY
and the associated fixtures, fittings. plant and machinery. These have an insurance value of £2,772,601.
INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
19,115
18,791
19.115
18.791

DRUMINNIS CONGREGATION OFTHE PRESB￿ER1AN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conrfd)
31 December 2024
10. FUND BAiANCES
Surplus/
Deficit
Opening Receipts Payments
aosing Transfer
Closing
Restricted Funds
General Account
Property/Repair
Sunday School
pw
Chatterbox
BB
Youth Club
Owls
29
54.474
1.672
1,475
450
3,511
1.055
597
6.895
9,503
276
2.162
1,293
4,114
1.356
1,927
10,794
4,656
2(M)
2,794
1,417
5.471
566
2.061
(3￿99} (3,870)
4,847
59,321
76
1.748
(632)
(124)
11.357)
3,947
77
59,321
1,748
326
2.154
1.845
463
326
2,154
1,845
463
(134)
63.263
27,526
27,959
{4331
62,830
3,947
66,777
Unrestricted Funds
General Account
I(M).550 1(M),298
66,200
34,098 134,648
13,9471 130,701
I(K),550 11)J,298
66.200
34.098 134.648
{3,947) 130,701
Funds Total
163,813 127.824
94.159
33.665 197.478
197,478