Presbyter an cwuR¢lI 111 IiII%AIIO DONAGHMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENrs for the year ended 31 December 2022 Rrybt¢red ChArfty In Northern Ir¢l•nd (NIC 105031)
Independent examiner's report to the ch8riti. Trustees of Donaghmore Presbyterian Church We reEK)rt on the accounts of ihe Trusi for ihe year ended 31 December 2022. Respective responsibilities of cbariti, trustees and examiner As the charitN' s Irusl¢¢s N'ou are responsible for ihe preparation of the accounts in accordance ith the Charities ALt (Northern Ir¢land) ?008. It is our responsibility to: examine the accounts under seclion 65 of the Charities Act. follow ihe procedures laid in the g¢n¢ral Directions given by the Commission under section 65(9Xb) of the Charities Act stale whether particular rnatters have come to our attenlion. Basis of independent examiner's report K'e have eXnifted j'our charil)" accounts as required under section 65 of the Charities Acl and our examination was carried oul in accordance "1th ihe general Directions given b), the Charitv Commission for Northem Ireland under section 65(9Mb) of the Charities Act. Our examination included a review of the accounling records kept by the charitv and a Lomparison ot. the accounts presented iviih those records. It also included consideration ot" any unusual items or disclosures in the accounts. and seeking explanations trom vou as Lharity trusiees concerning any. such maiters. Our role is to state whether an), material matiers have comc to our attention giving us cause to belie.¢: l. that accounting records were noi kept in accordance with section 63 of the Chariti¢s Act 2. thal the accounts do not accord with those accounting records 3. that the accounts do not compli, M'ith the accounting requiremenis of the Charities Act 4. that there is t'urther infornialion needed lor a proper understanding ot" Ihe accounts to be reached. Independent examiner's statement We have completed our examinalion and hai'e no concerns in respect of the matters ( l ) to (4) listed above and. in connection '1th follo]ng the Direclions of the Charit)" Commission t.or Northem Ireland. we have found no matters that require dra..Ing io your attention. ShriN'er Price & Co. Chartered Accountants 49 Downshire Road Newry Co. Dom 24 March 2023
DONAGHMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEME14T OF FINANCIAL Acrivin. IRe¢¢lpts •Dd PAymeDts AttouAt) for Ibe year ended 31 De¢¢rnb¢r 2022 Total 2021 Not¢ Llnr¢strl¢tsd Reslrkted Endowrnfflf Funds Fuodl F¥Dds Total Z022 Rtt¢lpts Donationy and le8a¢ies Chariwble activiii< Investmeni Inu)me 31.794.17 2,444.15 8.45 13.426.87 8.623.75 117.93 45221.C I l.(K)7.90 1 ?6,38 53,273.09 7*3.66 106.66 54.103.41 34 246.77 22.168.55 56,415.32 Totsl Retelpts 121.80 44,675.31 102J7 41,181J7 10?.37 34,057.59 Raising funds Charitable activities 12.876.22 41283.74 12.876.22 54.159.96 44,797.11 Tot#1 Plymeats 9J06.30 (7.036.97) 9292.33 2255.36 Nel f¢LeipLS (payments) 'I'ron$fers betw'een funds Nei MOeMent in fur 6.151J3 2.255.36 9.306.30 (3,895.97) 48.068.05 54,579.40 45273.10 Funds brought fon¥aTd 6.511.35 2615.38 54.219.38 56 834.76 54 579.40 Fund5 caTTied forward
DONAGHMORE CONGREGATIOli OF THE PRESBTrT£RIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES for the y¢gr ejded JI Dettmber 2022 Uumtrkted Funds Restrkted EDdow•ettl Funds Tothl 2022 Total 2021 Fuod• ReeoDdlltloA Bank and C&sh at start of year Nd movement in fund5 45273.10 9.3(.30 6Jl 1.35 (3.895.97) 48.068.05 6.151.33 54,379.40 2.253.36 56.834.76 54 579.40 2 615.38 54 219.38 Bank and Cash end ot'year Bank & C•sh Balinces B8nk Cunent Accoun Cash in Hand 56.834.76 54,579.40 56.834.76 54.579.40 Other Assets Church ond connts as valued Churrh Hall and contents Js ved 1.318,754.(Ki 1.318.754.00 493.41Y).(K) 493.4(Y).00 1.812.103.(M) 1812 163.00 15.98 15.98 Investment in Prubyt¢rian Mutual Society (balance may noi be received in full) Approved by the Kirk S¢ssion on 24 Marth 2023 and si8ne41 on their belwlf by: D Shilliday M¢Maw
DONAGHMORE CONGREGATION OF THE PRESBITERIAW CHbRCH IN IRELAND NOTES TO THE ACCOUNIS ror the yer ended 31 Dettmbtr 2022 I. ACCOUNTING POLICILS BASIS OF FINANCIAL STATEMENTS As the tothl income of the coDgre8alion 15 le55 than £250,(W the congregation have ¢leaed in accordantt with the proi'isions in the Charities (Accounts and Rq)orL8 Regul&ions (Northam lrtland) 2015 w pryre its accounts on 8 rec¢ipts and pa>'ments b15. FUND ACCOUNTINC Endowmeni funds are funds. the q)11 of which must be rthained either FmilIY or at the ¢ongr¢wion's discreiion: the income d¢riv¢d from the endowment is w be us¢d either as restricd or unYt5triLI incomc fun(Ls dq)ding th¢ purpo% for Hthich ihe endowneni w&$ cstsblishe41 in the plx¢. ReIcted tunds comprise (a} income from which is kn be only on the rcwicted purp05¢5 intended by the donor and (b) revenu¢ donations or grants for a wific congrewional aaivity intended b%. the donor. Where thes¢ fund5 have WlSPLni balances. inwem on th¢ir pool invesuneni is appcfftioned the iTrJ1vidu fund5 on on a¥erag¢ balan¢e basi5. Unre5trided fun(ts lye income funds wthich are to speni on th¢ con8r¢8aiion's general Purposes. Desi fimds are general funds %t &side by the con8r¢8aiion lor us¢ in the future. To¢•i 2021 2. DONATioiIS AND LEGACIES u•rrkI¢d Restrl¢ted E•dowme•l Fu*ds Funds Funds Totsl 2022 41.528.48 100.(K) 6.36? 34 5.2%2.?7 53 273.09 Freewill and loose offerings Donations and gitts Gift Aid L¢8aci¢5 and bequest 24,103.60 814.45 5,651.13 11,892.15 40. 35.995.75 854.45 5.651.13 ? 719.71 45 221.04 1.494.72 13.426.87 31794.17 3. CHARITABLE A1VITIEs UArestrietrd R¢slTlcted Endowm¢At Fyods Fts04ts Futhds To¢al 2022 Totsl 2021 8,0.40 Income from Charile [IN.111¢s Fee5 frorn weddings and fvnernis Fundrdising events Membership f¢e3 Gron¢S 21.65 8.1kn8.75 2.422.50 555.IX) 2.422JO 555.(Y) 8.623.75 11.067.90 7?3.66
DONAGHMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS l¢o•t'd) for the yer ended 31 Dffjber 2022 Totsl 2021 4. INVESTMENT INCOME Ujrestrieted Restrltted Eadowment Fyad F#ods Total Z022 8.45 117.93 106.66 Deposit in11 3. RAISING FUNDS UBrestrleled R¢strletrd Edowme•t FTJMds Funds Total Z022 Total 2021 10?.37 102J7 121.80 FWO cnvelot¢s 6. CHARITABLE AcfiviTIES Unrutrkted Restrlct¢d EodowMIMt FBJdJ Funds TolAI 2022 To¢1 2021 5,761.(MJ 155.00 22.444.99 7,781.98 8.532.34 44 675.31 Ocnernl Awmbly Assessments Pre5btry fees Minislrv ond SFJPPOrt Sff cosis conatiOnal runnin8 expciise$ Don10$ to Missions ond Charities 6.071.50 240.iY) 23.931.(k 10 ?38.81 7(KI.) 41 181.37 1.394.40 7,465.IXI 240.00 23.931.(kfj 13.651.88 8.768.75 54 057.59 3.413.07 8.068.75 1 ?.876.?2 S#rplus (Dellelt) B#lgnce al end 7. FUP4D BALAYI CES B#l2n¢e at $lart Paymepts Trnsfer UDresirkied Fuod¥ Gcnernl 34246.77 41283.74 (7.036.97) 3.141.(N) 2.615.38 6.511.35 7 036.97 2 615.38 6.511.35 34246.77 41283.74 Restrleted Funds General Sunday School Holiday Bible Schwl Propcry ¥Louni Pr¢sb?rterian Wom Boys BriKade Bowling Club &068.75 261.09 8.068.75 165.49 9S.fA) 1.466.13 533.63 50216.36 1.071.10 560.95 371.21 1.370.53 533.63 M299.82 861.07 754.87 248.13 (3.330.C(J) 11.489.51 1.753.06 3(K).(¥) 295.54 2242.97 ,732.63 493.92 172.46 9246.54 21.03 (193.92) 123.08 54219.38 48 068.05 22.168.55 12.876.22 3.141.lJl 54.579.40 56415.32 2 255.36 56 834.76 I"othl