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'h￿￿11C￿ 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.11￿ll1, L'oiiiinissii)11 tur NL Ortliern Ireland under seLlion 65(9)(b) ot.the Charilies ALI.
Our exai)iiiulioJi inLluded a re￿Ie￿ 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
chary￿ble 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 fi￿ds
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 PRFSByTERt￿y 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 endOwD￿nts 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
Tot*1
2023
Totsl
2022
Incoln¢ from charitabl¢ ￿tivItieS
Ftts fi￿n 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%l*nct
Al start
Surplus
(Deflctt)
B*lan¢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 B*l*tsc
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