Presbyter an CMUA¢N IN IBELAMO DONAGHMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND FINANCIAL STATEMENTS for the year ended 31 December 2023 Regbtered Charlty th Northern lrnlAttd (NIC 105051)
Independent examiner's reporl to the charit). Trusttts of Donagbmore Presbyterian Chui'c IL rewrt on th< accounts of ihe I nist for ihe l'ear ended i l December 2023. Respective responsibilities of chariti. lrnstees and examiner As the chcirilll s trustees vou are respoiisiblL for the preparation of the acLounts in accordance ii'ith lh¢ C'h11C ALI (Northern Ireland) 2008. li 1% oiir rcsp()n.8ibi lily to". eX£iniiiie thi JCCI)unls under section 65 ot-the Charities Act. t-olloii. IhL pfoLLdui¢s laid doM"n in the genLral DireLlions given by the c.ommission un(111- SLCliOlI 6<(9){b) uf thc CliciriliLS ..ILt stale Ni lieilier parliculcir niallLrs have c()InL' to our attention. Basis of in(lepcncli'nt ex&mincr's report We have exaniinLxI N'our cliarity accoui)Is as r¢quired under section 65 of the C.hariti¢8 Acl aiid our LN%iniiiialion il'as CarrIL oul in iicLorddl)Le itrith ihc generdl DireLiions given by thc c.11ll1, L'oiiiinissii)11 tur NL Ortliern Ireland under seLlion 65(9)(b) ot.the Charilies ALI. Our exai)iiiulioJi inLluded a reIe ol" the aLcouniing records kepi b). the charity and ¢1 Lcimp<wisun ()ft' Ilie accounls presenled with tho%e records. It also included con.sideratiun or any uiiusual iteins or disclosure5 in the accoun1& and seeking explanations from you as charit), trUSt¢L cofiLLrning an!, suLlI malters. Oiir ri)IL IS Io siaie ivhether any malerial maltev• have come to our attention giving us cause to bvliL'i'e: l. that aLCOLtnting records ivere noi kept in accordance ivith section 63 of the Charities ALI 2. Ihat the accounts do not accord ivith iliose accounting records -3. th<lt ihe accoiints do noi compls w'iih the accounting requirements of the Charities Acl 4. tlmi ihLrc is lunher infonnallOI) n¢eded t.or a proper understanding of the accounts to ' I'caihl'd. Independent eiaminer's Statement i" hai'L coiiipILtL"d iiii[ L'.xaiiitiiatioii and hai'c no LonLenis in respect of the matters ( J ) to (4) lislLd alx)v'e and. in LonnLCtion ivith folloiwii)g tl)L Directions of the Charity Commissioii for Nlortlierii Irelaiid. li'e lidl'e kound no matters thai Yequire drawing to your attention. Slirii'¢r PIiLe & L-o. C'liartereil AcLI)unlants 49 D()i¥mshire Roild NeHIi' L'o. Dc)ii'n ?5 Februar) ?0?4
DONAGHMORE CONGREGATIOY OF THE PRLSBYfERILY CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Reeelpt$ and Payme•ts Account) for the ye4r eDdcd 31 De¢ember 2023 Notr UDrtstrhcted FuDds Restricted Endowment Fmnds Funds Total 2023 Totsl 2022 Re¢elpts DonaLions and legacies charyble acfivities tnves t InGorne 35.712.51 258.07 718.14 23.438.69 1,455.00 144.82 59.151.20 1.713.07 862.96 45.221.04 11.067.90 126.38 Totsl Recelpts 36.688.72 25.038.51 61727.23 56 415.32 P4yMeDts Raising fids ChaTlt&ble activities 102.37 54,057.59 28254.63 16,334.34 44,588.97 Payments 28 54.63 16.334.34 44 588.97 54 159.96 Nrfr Tran N¢t ceipts Ipayments) f¢rs bctwecn fimds cment in funds .434.09 10.000. 18.434.09 8.704.17 io,Lx)o.00 {1295.83) 17.138.26 2.255.36 17,138.26 2255.36 Fun& brought forward 2.615.38 54219.38 56.834.76 54.579.40 Fun& ¢arried fonvard 21049.47 52 923.55 73 973.02 56 834.76
DONI4GHMORE CONGREGATION OF THE PRFSByTERty CHURCH IY4 IRELAND NOTYS TO THE ACCOUNTS lort e year ended 31 December 2023 I. AÈcouNThNG POLICIES BASIS OF FINANCIAL STATEMEI¥4TS As th¢ total income of the congregation is less than £250.fKM) the congrcwion have elect in accordance with thc provisions in the Ch Accounts and ReporLS Regulations (Northcm Ireland) 2015 to prq)arc Irs accounts on a r¢ceipts and paytncDts basis. FUNP ACCOUNfiNG End dersv ¢odo ent funds are fiwds. the capital of vthich must be retaincd either pcrnwiendy or at the coD8regation's discretioD' the income d from the endowment is to bc uscd either as Tcstricted or unrestricted income fuDds dwding upon the purpose for which th ni was estsblisljed in the first placL Res . ted funds coniprise (a) income fr(MM endOwDnts which is to be expended only on the restricted purposes intended by the donor b) rcvenue donatiOD5 or grdnts for a specific congregational activiry intended by the donor. Where these funds bave unspent ¢qs, Atitcrest on their pooled inv¢simcnt is apportioned tsy the individual fijnds on an average balance basis. 'rted fund4 are illclXDe funds which 8re to be spent (n the gregatiOn'S genernl purposes. Designated funds are general fimds set the congrcgation for use in the futyr¢. asid 2. DONATIONS AND LEGACIES Uttrtstrfcted Restrirted Endowrnent Funds Fullds Funds Totsl 2023 Totsl 2022 Freewiil and loosc offcrings Donations and gifts Gift Atsl LeBaci¢s and bequest 25.303.50 11.320.50 36.624.00 35,995.75 854.45 5.651.13 2719.71 45 221.04 3,938.13 6 470.88 35 712.51 1530.00 10 588.19 23 438.69 5,468.13 17 059.07 59 151.20 Unrtstrleted Funds Rutricted Endowment Funds Tot1 2023 Totsl 2022 Incoln¢ from charitabl¢ tivItieS Ftts fin weddings and funerals Fundraising events Membership f¢¢s Grdnts 258.07 258.07 2(KJ.00 8.090.40 2(M).(M) 2,422.50 555.00 1255.00 1255.00 258.07 1.455.00 1713.07 11067.90
DONhGHMORE CONGREGATION OF THE PRFSBYTERILN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) fort tar ended 31 De¢¢mber 2023 STMENT INCOME Unrtstricted Restrkted EndowmeDt Fuknds Fllnth Fundi Totsl 2023 Totsl 2022 Depo iiiintercst 718.14 144.82 862.96 126.38 ISING FUNDS UDrestrlcted Funds Re5trkted Endowment Fyn Funds Total 2023 Totsl 2022 FWO veli 102.37 TABLE ACTIVITIL8 Uttrestrlcted Restrkted Endowment Funds Fnn Fun Total 2923 Totsl 2022 Gene Prcs Mini Assembly Assessments ry fee5 lty and support sratTcosts Ptional running expenses "4ns to Missions Charitics 2,852.(M) 336.00 6.934.50 18.132.13 696.(M) 3548.110 336.00 7,344.10 25.308.54 8,052.33 44 588.97 7,465.90 240.IYJ 23.931.06 13,651.88 8,768.75 54 057.59 409.60 7.176.41 8.052.33 16 334.34 DOD 28 254.63 7. Fuf4D BALANCES B%lnct Al start Surplus (Deflctt) Blan¢e at end Recetyt$ P*ymeNts Transfer Unrertrle¢ed Funds GeDml 2.615.38 36.688.72 28254.63 8,434.09 lo,(.00 21.049.47 2.615.38 36,688.72 28254.63 8,434.09 i 0.)0.00 21,049.47 Restrleted Funds General Sunday School Holiday Bible School Property a¢count Presbylerian Women Boy& Brigad Bowling Club 7.16125 251.42 7.l61.25 263.48 35.00 5236.16 2,125.62 l J68.94 143.89 1.466.13 533.63 50.216.36 1.071.10 560.95 371.21 (12.06) (35.00) 8,932.82 73.43 (293.94) 38.92 1,454.07 498.63 49.149.18 1.144.53 267.01 410.13 14.168.98 2.199.05 1.075.00 182.81 (iO.(MK).00) 54.219.38 25.038.51 16.334.34 8.704.17 I O IK)O.00 52.923.55 Totsl 56 834.76 61727.23 44 588.97 J7 138.26 73 973.02
HMORE CONGREGATIOTr4 OF THE PRESBYfERI.&& CHLTtCH LY IRELAND MENT OF ASSETS AYD LIABILITIES 'eAr end¥d 31 Dycember 2U23 ST.. fort Lnresirlried Funds Rolrirted EndowmrDt Funds Fun Total 2023 Tolal 2022 Fun Ban N¢( Re¢onrlU•tloD d Cash ai stsrt of year vcn%ni in lund¥ 2.615.38 18.434. 54.719 38 112YS.831 56.834.76 11.138.26 54.579.40 2255.36 56 834.76 nd Cash ai eThl of )rar 1.049.47 52.y23.55 73,973.0? C4¥h Bltsc urrcnt ALlUUntS n Hand 73.973.02 56.834.76 Bdi Ca 73 973.0? 50 834 76 Ot .4$set$ h and ionients as valu¢d b H&ll and conients as valu 1,318.754.(M) l J18.754.00 493.409.00 493.40Y.QV 1.812 163.cKI 1.812 161.00 15.98 IS.98 nt in Presbytrriao Mumal SocKty may be rteived io full) {b toved by th¢ KiTk Session un 25 F¢iYuary 2024 and ¢)A their b¢half by. Mkmaiv D Shilli(lay