Donacloney Congregation of the Presbyterian Church in Ireland
ststement of Congregational Committee's responsibilities
for the Financial Statements
The purpose of this statement is to distinguish the Congregational Committee's
responsibilities for the accounts from those of the independent examiners as stated in
their report.
The Code pemiits the Congregational Committee to p￿pare accounts for each financial
year which give a true and fair view of the congregation's financial artivities during the
year and of its financial position at the end of the year.
In preparing the financial statements the congregational committee should follow best
practice and:
select suitable accounting policie5 and apply them consistently;
make judgements and estimates that are ￿asonable and prudent.
follow the recommendations of the accounting professional with regard to the
form and content of the finanaal statements, or to disclose and explain any
departures therefrom; and
prepare financial statements on the going concem basis, unless it is
inappropriate to assume that the congregation will be able to continue to
meet its obligations.
The congregational committee are responsible for keeping proper accounting records
of all the congregational transactions which disclose with reasonable accuracy the
financial position of the congregation and which enable them to ensure that the financial
statements comply with the disclosure regulations.
They are also responsible for safeguarding the congregational assets, and hence for
taking reasonable steps for the prevention and detection of fraud, error and other
irregularities.
Mr Ian Wi
liams
Signed on behalf of the Congregational Committee.
21 07. 23
Date
Pag8 10

Donacloney Congregatlon of the PreSbYte￿n Church in Ireland
ststement of Financial Activities
(incorporating the Income and Expenditure Account)
for the year ended 31 December 2022
2022
2021
Total
Income from:
Regular Direct Giving
Donations and Legacies
Other Trading Artivltles
Investment Income
Other Income Sour￿5
84,576
835
51,397
4,611
2,108
405
135.973
5,446
2,108
405
123,230
7.136
968
345
Total Income
85.411
61,921
147,332
135,484
Expenditure on:
Charitable Artivities:
Centr31 Church Assessments
Ministry and Support Staff
Ltfe and Work
Governan
Property and Eouipment
Grants to Missions and Charities
15,838
46,900
731
1,530
14,618
216
15,838
47.475
12,578
1,888
96,572
15,286
45,139
5,414
1,692
10,936
575
11,847
358
81,954
Total Expenditure
79.833
111.649
191.482
95.441
Net Income / (Expenditure) for the Year
5.578
(49.728) (44,150)
40,043
Transfers
&7
(1.278)
1.278
Other recognised gains / (l¢)sses):
Gains on revaluatlon of flxed
assets
269,149
269,149
170,888
Net Income before other recognised
gains or losses
4.300
220.699
224.999
210.931
Net movement in Funds
4,300
220,699
224,999
210,931
Reconciliation of Funds
Fund Balances Brought Forward
fp7
23,456
3,745,338 3,768,794 3,557,863
Fund Balances Carried Forward
6-7
27 756 3 966 037 3 993 793 3 768 794
All income derives from continuing activities, therefore no statement of recognised gains or
losses Is given.
The notes on pages 13 to 16 forni an integral part of these financial statements.
PaJe11

Donadoney Congregation of the Presbyterian Church in Ireland
Balan￿ Sheet
as at 31 December 2022
Notes
2022
2021
Flxed assets
Tangible Flxed
3,857,794
3,588,645
Current assets
Cash at bank & in hand
135 999
135,999
180 149
180,149
Net Current Assets
135,999
180,149
3 993 793
3 768 794
Funds
Unrestricted Funds
Restricted Funds
Restrirted Capital Funds
27,756
108.243
3.857.794
23,456
156.693
3,588,645
3 993 793
3 768 794
For the year ended 31 December 2022 the charity was entitled to exemption from audit under
section 65 of the Charities Act (Northern Ireland) 2008.
Trustees. respon5ibilitie5:
The members have not required the charity to obtain an audit of its accounts ft)r
the year in question in accordance with settion 65: and
The trustees acknowledge their responsibilities for complying with the requirements
of the Act with respect to accounting records and the preparation of accounts.
The financial statements were approved by the Trustees and signed on their behalf:
Mr Ian
Trustee
Date
The notes on pages 13 to 16 form an integral part of these financial statements.
Page 12

Donacloney Congregation of the Presbyterian Church in Ireland
Notss to the Financial Ststements
for the year ended 31 December 2022
l. Accounting Policles
The principal accounting policies adopted, judgements and key sources of estimation uncertalnty
in the preparation of the financial statements a￿ as follows:
a) Basis of Preparatlon
The financial statements have been prepared in accordance wtth Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to chartties preparing thelr accounts in
accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland
(FRS 102) (effective l January 2019) and the Charities SORP (FRS 102). the Financial Reporting
standard applicable in the UK and Republic of Ireland (FRS 102).
Donacloney Presbyterian Church meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy notes.
b) Preparatlon of the accounts on a going concern basls
Donacloney Presbyterian Church has prepared the accounts on a going concem basis. The
balance sheet 15 strong with strong continued support by the members.
c) Income
Income is recognised when the charity has entitlement to the funds, conditions attached to the
item(s) of income have been met, it is probable that the income will be received and the amount
can be measured reliably. Income from govemment and other grdnts, whether'capital. grants or
'revenue' grants, is recognised when the charity has entitlement to the fijnds, any perfomian
conditions attached to the grants have been met. it is probable that the income will be received
and the amount can be measured reliably and is not deferred.
d) Donated servlces and facilities
In accordance with the Charities SORP (FRS 102). the generdl volunteer time of the Charivs
volunteers is not recognised financially in the Statement of Financial Attivities.
e) Interest receivable
Interest on funds held on deposit is included when ￿CeIVable and the amount can be measured
reliably by the charity; this is nom)ally upon notification of the interest paid or payable by the Bank.
f) Pund Accounting
Unrestricted funds are available for use at the discretion of the COng￿gatiOnal Committee
in furtherance of the objectives of the charity.
Designated ￿ndS comprise unrestricted funds that have been set aside by the Congregational
Committee for particular purposes.
General funds may be transferred to designated funds Whe￿ the Congregational ComTnittee
wish to use these funds for a specific purpose. Suth funds may be transferred back to general
funds once the criteria for the designation have been met or are no longer applicable.
Restricted funds are subjected to restrictlons on their expenditure imposed by the donor or
through the tems of the appeal.
P•Je 13

Donacloney Congregation of the Presbyterian Church In Ireland
Notes to the Financial Statements
for the year ended 31 December 2022
l. Accountlng Pollcles ctd...
g) Expendlture and Irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a
third party, it is probable that settlement will be required and the amount of the obligation can be
measured reliably.
Expenditure 15 cla55ified under the following activity headings:
Expenditure on charitable activities includes the costs of central church assessments, ministry
and support staff, core team and organi5ations expertdltu￿. church running costs and
administration, donations and other support Servi￿ to further the purposes of the charity and
their associated support Costs.
The church is not ￿gIStered for VAT purpose5. therefore irrecoverable VAT is charged to the
Statement of Financial Activities. or capitalised as part of the cost of the related asset, where
appropriate.
h) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake
charitable activities. Support costs include back office costs, finance, human resources, payroll and
governance costs which support the charity's acbvities. These costs have been allocated against
the expenditure on charitable activities.
i) Operating leases
The church has no operating leases.
j) Tanglble flxed assets and deprecTation
Donacloney Presbyterian Church list the Insuran￿ ￿ne￿al value of the fixed asset items.
k) Cash at bank and in hand
Cash at bank and cash in hand include5 cash and short term highly liquid investments with a short
maturÈty of three months or le55 from the date of acquisition or opening of the deposit or similar
account.
l) Taxation
The church is a registered chaiity and the charitable tax exemptions a￿ therefore being
claimed to the extent that income andlor gains are applicable and applied to charitable purposes
only. These exernptions will remain in place as long as incoTne and expenditure is applied to
charitable purposes only.
m) Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and a55umptions about the carrying amount of assets and liabilitie5 that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
Page 14

Donacloney Congregatlon of the Presbyterlan Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2022
2. FIXED ASSETS
The congregation owns the Church premises situated at 56 Moygannon Road, Donacloney and
the assooated fixtures, fitbngsi plant and machinery. The Arthur J Gallagher latest renewal on 31
October 2022 determined the Insuran￿ values as follow5:
Church Building and contents
£2,291,552
Manse
£491,027
Church Halls and contents
£1.039,464
Youth centre and contents
£35,751
3. EMPLOYEES
Employment Costs
2022
2021
Wages and Salaries
Social Security Costs
35,180
34.444
Number of Employees
The average number of employees, induding the minister of the congregation, during the year
was-.
2022
2021
There were no employees in re￿ipt of employee benefits in excess of £60,000.
4. PENSION cosrs
The minister of the congregation is a member of the p￿$byterian Church in Ireland Pension Scheme
(2009). This is a scheme opeFZted by the Presbyterian Church in Ireland, a separate regISte￿d
charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to
the employerfs pension contribution for the Scheme and based on the stipend paid to the rninister.
The Presbyterian Church in Ireland Pension Scheme (2009) is a funded Scheme of the defined
benefit type, providing defined benefits based on career average revalued salary. The Scheme has
assets held in a separately administered ￿nd managed by a board of trustees. The Presbyterian
Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme Is sufficiently
fvnded to meet current and future obligations. A fomial schedule of contributions was drawn up
on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 De￿mber 2015
contributions of 240h of pensionable salaries to cover the accrual of benefits for future servi￿,
expenses, the cost of insuring death in service benefits and funding the scheme deficit.
The contributions made by the congregation during the year were:
2022
2021
Contributions
8,021
7,844
Page 15

Donacloney Congregation of the Presbyterian Church in Ireland
Notes to the Financial Statements
for the year ended 31 December 2022
5. RELATED PARTY TRANSAcfIoNS
One of the Trustees, the minister of the congregation received remuneration of £33,420 and
expenses of £6,382 for acting in that capacity. Pension contribution of £8.021 was paid by the
congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme
{2009). None of the other trustees received any remuneration. no trustees claimed expenses
during the year in connection with their duties.
During the year the congregation contributed the following amounts to Funds of the General
Assembly of the Presbyterian Church in Ireland a separate charity:
£15,838 for congregational assessments
£6,582 towards the United Appeal
£1,312 towards the World Development Appeal.
There were no other related party transactions.
6. UNREsfRicfED FUNDS - MOVEMENTS IN THE YEAR
Balance at Incoming Amounts
111/22
Funds
Expended Transfers
Balance at
31112122
General Fund
23.456
85,411 (79,833) (1,278)
27,756
7. RESTRIcfED FUNDS - MOVEMEKfs IN THE YEAR
Balance at Incoming Amounts
Balance at
31112122
1/1122
Funds
Expended Transfers
Property Fund
Mission Fund
Organisations
144,511
(7,215)
32.098 (82,215)
17.926 {17,415)
94,394
(6,704)
Total Restricted Funds
156,693
61,921 {111.651)
1,278
108,243
Balance at Incoming Amounts
111122
Funds
Expended Transfers
Revaluation
Gain
Balance at
31112122
Capitsl Fund
3,588,645
269,149 3,857.794
Pagè 16

The following pages do not fom part of the statutory financial statements
which are the subjert of the independent examinerfs report on pages 8 and 9.
Pw17

Donacloney Congregation of the Presbyterian Church in Ireland
Detailed Statement of Financial Activities
for the year ended 31 December 2022
INCOMING RESOURCES
Unrestrirted
Nol
Restrlcted
Property Mission Organlsations Total
Regular Direct Glvlng
Recorded Giving
Gift Ald Received on Recorded Giving
Loose Collections
Gift Days/Special Collections/Donation5
Gift Aid Received on Occasional Gift5
stipend and Gift Aid for Stipend
Total Regular Direct Giving
69.379
10.934
2,891
11,920 11,384
3.862
2,346
92,683
17,142
2,891
21,316
1,626
315
6 817 135 973
11,496
3,003
569
6,817
1,057
315
27 278 17 302
Donations and Legades
Gifts
Total Donatlons and Legaci¢s
835
835
624
624
542
542
other Tradlng Activities
Sale of uniforms etc
Weddings, funerals, etc
Total Actlvltles that Generate Income
928
200
928
980
980
Investment Income
Bank and Building Soaety Interest
Total Investment Income
395
395
io
io
405
405
other Income Sources
Grants Received
Total Other Income Sources
TOTAL INCOMENG RESOURCES
85,411
32,098 17,926
11,897 147,332
RESOURCES EXPENDED
Restrlcted
unrestricted Property Mission Organisations Total
Nol
Central Church Assessments
Central Ministry Fund
PCI Pension Scheme
Widows of Ministers Fund
Incidental Fund
Prolonged Disability Fund
Ministerial Development Fund
Sick Supply Fund
Assembly Buildings Extemal Work
Students Bursary Fund
ApprentI￿ShIp Levy
Total Central Church Assessments
2,495
8,021
519
1,923
415
239
31
2,495
8,021
519
1,923
415
239
31
1,040
988
167
167
Paje 18

Donacloney Congregatlon of the Presbyterian Church in Ireland
Detailed Statement of Flnancial Activities
for the year ended 31 December 2022
RESOURCES EXPENDED ctd...
Unrestricted
Nol
Restrlcted
Property Mlssion Oryanisations
Total
Mlnlstry and Support staff
Minister
Minister's Stipend
Ministerfs Expenses
Total Minlster
33.420
33,420
39,802
39,802
other Ministry and Support Staff
Other Ministry and Support staff
National Insurance
Pulpit Supplies and Guest Speakers
Total Other Ministry and Support staff
1.760
4,473
865
7,098
1.760
4,473
575
575
7,673
Total Mlnlstry and Support staff
575
Lrfe and Work
Worshlp and Fellowship
Music Photocopying kncence
Total Worship and Fellowship
653
653
653
653
Discipleship and Ministry
Wider World Magazine
Total Dlsclpleship and Ministry
78
78
78
78
Mission and Outreach
Coffee Mornlng costs
Tuesday Fellowship
Church Summer Outreach
Youth Fellowship
Boys, Brigade
Girls, Brigade
PW - Ladies Group
Support for Stuart McKimm
Sunday School
Total Mission and Outreath
636
500
333
165
3,465
4.981
1,131
636
500
333
165
3.465
4,981
1,131
500
136
11,847
500
136
11.347
500
Totsl Life and Work
731
500
Governance
Independent Examiner/Audit Fees
Bank Interest and Charges
Presbytery Fees
Total Governance
900
900
358
630
261
97
630
261
97
Page 19

Donacloney Congregation of the Presbyterian Church in Ireland
Detailed Statement of Financial Actlvities
for the year ended 31 December 2022
RESOURCES EXPENDED ctd...
Nol
Property Misslon Oryanisatlons Totsl
Property and Equipment
utllltles
Advertising & Stationery
Light & Heat
Sundries
Water Charges
Total Utilities
905
6,821
529
397
8.652
905
6,821
529
397
8,652
Repairs and maintenance
Asbestos Survey
Fire DeTence
Church l Manse Boiler Servi
Piano Tuning
Graveyard Upkeep
Hedgecutknng
Manse Doors Repairs
Alexander Grave Repairs
Architect
Church and Hall Repairs WoTk
ABC Building Control
Conn & Fenton Solictors
Manse Land
Fees for Manse Land
Totsl Repairs and Maintenance
1,080
1.261
161
85
123
240
li
2,136
3,976
71,616
510
250
476
29
1,080
1,261
161
85
123
240
li
2,136
3,976
71,616
sio
250
476
29
Insurances
Insuran
Total Insurances
5,966
5,966
Totsl Property and Equipment
P¥20

Donadoney Congregatlon of the Presbyterian Church In Ireland
Detalled Ststement of Financial Activities
for the year ended 31 December 2022
RESOURCES EXPENDED ctd...
Nol
Property Mlsslon Organisatlons Total
Grants to Misslons and Charities
United Appeal
United Appeal
Total United Appeal
6,582
6,582
Other Schemes
Presbyterian Orphan & Chiklrens Society
L.E.M.O.S.
World Development Appeal
Total Other Schemes
624
624
216
1,312
2,152
216
1,312
1.936
216
Other Mlsslons and Charitles
Ukraine Appeal
London Cty Mission
Belfast Cty Mission
Seamen's Christian Friend Society
Messiani¢ Mission
Slavic Gospel Mission
Revival Movement ￿sociation
Good News for Everyone
Faith Mission
Mission Africa
New Tribes Mission
Asia Link
Wycliffe Bible Translators
David Gordon Memorial Hospital
Totsl Other Misslons & Charities
1897
500
500
500
500
500
500
500
500
500
500
500
500
500
8.397
1,897
500
500
500
500
500
500
500
500
500
500
500
500
500
8,397
Totsl Grants to Mlsslons and Charities
216
TOTAL RESOURCES EXPENDED
79.833
81215 17A15
12.019 191h82
PwJg 21