## Drumlee Congregation of the Presbyterian Church in Ireland Statement of Financial Activity (Receipts and Payments Account) for the year ended 31 December 2024 |**Note**
**Receipts**
Donations and Legacies
2
Charitable Activities
3
Other Trading Activities
4
Investment Income
5
Other
6
Sale of Investments
Sale of Fixed Assets
Loans Received|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
23,924
4,851
-
28,775
29,864
-
2,599
-
2,599
2,702
-
3,263
-
3,263
3,393
259
1,094
-
1,353
1,366
-
-
-
-
-
**24,182**
**11,807**
**-**
**35,989**
**37,324**
-
-
-
-
-
-| |---|---| |**Total Receipts**|**24,182**
**11,807**
**-**
**35,989**
**37,324**| |**Payments**
Raising Funds
7
Charitable Activities
8
Investment Costs
Other
9
Losses on Investments
Purchase of Fixed Assets
Loan Repayments|-
-
-
-
-
10,831
26,136
-
36,967
30,654
-
-
-
-
-
-
-
**10,831**
**26,136**
**-**
**36,967**
**30,654**
-
-
-
-
1,079
-
-
-
-| |**Total Payments**|**10,831**
**26,136**
**-**
**36,967**
**31,733**| ||| |**Net Receipts / (payments)**|**13,351**
**14,329**
**-**
**-**
**978**
**-**
**5,592**| |Transfer between funds
**Net Movement in Funds**
Funds brought forward
Funds carried forward|-
-
**13,351**
**14,329**
**-**
**-**
**978**
**-**
**5,592**
43,192
178,553
-
221,746
203,115| ||**56,543**
**164,224**
**-**
**220,768**
**208,706**| ## Drumlee Congregation of the Presbyterian Church in Ireland ## Statement of Assets and Liabilities As at 31 December 2024 |**Note**
**Funds Reconciliation**
Bank and Cash at start of the year
Net Movement in Funds
**Bank and Cash Balances**
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
**Other Assets**
Fixed Assets
10
- Buildings - value insured
- Fixtures, Fittings & Equipment
- Vehicles
Investments
11
Gift Aid receivable on donations
**Liabilities**
Loans
No other known liabilities|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
43,192
178,553
-
221,746
216,154
13,351
14,329
-
-
978
-
5,592|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
43,192
178,553
-
221,746
216,154
13,351
14,329
-
-
978
-
5,592| |---|---|---| ||**56,543**
**164,224**
**-**|**220,768**
**221,746**| |||70,500
70,500
150,252
151,244
16
2| |||**220,768**
**221,746**| |||1,449,127
1,320,936
4,528
4,528
-
-
-
-| |||**1,453,655**
**1,325,464**| |||-
-
-
-| |||-
-| ## Drumlee Congregation of the Presbyterian Church in Ireland **Notes to the Accounts** ## **31 December 2024** ## **1 Accounting Policies** ## **Basis of Financial Statements** As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The 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 restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance 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. ## **2 Donations and Legacies** |**Donations and Legacies**|| |---|---| |**Recorded giving:**
Loose collections
Donations and Gifts
Gift Aid
Legacies and Bequests|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
450
1,385
-
1,835
2,220
20,649
2,490
-
23,139
23,401
2,824
976
3,800
4,243
-
-| ||**23,924**
**4,851**
**-**
**28,775**
**29,864**| ## **3 Charitable Activities** |**Income from Charitable activities:**
Fees from weddings and funerals
Fundraising events
Membership Fees
Grants|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
-
-
-
50
-
1,493
1,493
1,502
-
15
15
150
-
1,091
1,091
1,000| |---|---| ||**-**
**2,599**
**-**
**2,599**
**2,702**| ## **4 Other Trading Activities** |Letting of premises
Trading Income|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
-
63
-
63
213
-
3,200
-
3,200
3,180| |---|---| ||**-**
**3,263**
**-**
**3,263**
**3,393**| ## Drumlee Congregation of the Presbyterian Church in Ireland ## **Notes to the Accounts (continued)** ## **31 December 2024** ## **5 Investment Income** |Deposit Interest
General Investment Fund
Wayleave
Other investment income
**Other Income**
Insurance Claims
Other Income
**Raising Funds**
FWO Envelopes
Fundraising Events
**Charitable Activities**
General Assembly Assessments
Presbytery Fees
Ministry and Support Staff Costs
Congregational running expenses
Donations to Missions and Charities
Governance Costs
**Other Expenditure**
Investment Properties expenses|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
259
92
-
350
380
-
-
-
187
187
171
-
815
815
815| |---|---| ||**259**
**1,094**
**-**
**1,353**
**1,366**| ||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
-
-
-
-
-
-
-
-
-
-| ||**-**
**-**
**-**
**-**
**-**| ||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
-
-
-
-
-
-
-
-
-
-| ||**-**
**-**
**-**
**-**
**-**| ||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
1,226
-
-
1,226
1,064
166
-
166
270
3,493
-
3,493
3,480
5,946
23,646
29,592
23,491
-
2,490
2,490
2,350
-
-
-
-| ||**10,831**
**26,136**
**-**
**36,967**
**30,654**| ||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
-
-
-
-
-| ||**-**
**-**
**-**
**-**
**-**| ## **6 Other Income** ## **7 Raising Funds** ## **8 Charitable Activities** - **9 Other Expenditure** ## **10 Fixed Assets** The congregation owns the Church premises situated at 12 Drumlee Road, the church hall and the associated fixtures and fittings, plant and machinery. These have an insurance value of £1,320,936 |Fixed Asset Additions
Other Investments|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
-
-
-
-
-
-
-
-
-| |---|---| ||**-**
**-**
**-**
**-**
**-**| ## Drumlee Congregation of the Presbyterian Church in Ireland ## **Notes to the Accounts (continued)** ## **31 December 2024** ## **11 Investments** The congregation has no investments. |**to the Accounts (continued)**
**cember 2024**
**Investments**
The congregation has no investments.|| |---|---| |General Investment Fund
Property
Other Investments|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total 2024**
**Total 2023**
-
-
-
-
-
-
-
-
**-**
**-**
-
-
-
-
-| ||**-**
**-**
**-**
**-**
**-**|